THE CITY OF CORNING IS AN EQUAL OPPORTUNITY PROVIDER AND EMPLOYER
CITY OF CORNING
CITY COUNCIL
REGULAR MEETING AGENDA
TUESDAY, JUNE 10, 2025
CITY COUNCIL CHAMBERS
794 THIRD STREET
This is an Equal Opportunity Program. Discrimination is prohibited by Federal Law. Complaints of discrimination may be filed with the Secretary of Agriculture, Washington, D.C. 20250.
In compliance with the Americans with Disabilities Act and Title VI. If you need special assistance or translation services to participate in this meeting, please contact the City Clerk’s Office at (530) 824-7033 or via email at [email protected]. Notification in advance of the meeting will enable the city to make reasonable arrangements to ensure accessibility to this meeting.
A. CALL TO ORDER: 5:30 p.m.
B. ROLL CALL:
Council: Dave Demo, Chuy Valerio, Shelly Hargens, and Lisa Lomeli Mayor: Robert Snow
C. PLEDGE OF ALLEGIANCE: Led by the City Manager.
D. INVOCATION: Led by Councilor Hargens.
E. PROCLAMATIONS, RECOGNITIONS, APPOINTMENTS, PRESENTATIONS:
F. PUBLIC COMMENTS AND BUSINESS FROM THE FLOOR: If there is anyone in the audience wishing to speak on items not already set on the agenda, please come to the podium, and briefly identify the matter. To ensure that all members of the public have an equal opportunity to address the City Council, public comments during the designated comment period will be limited to three (3) minutes per speaker. Council will then determine if such matter will be placed on the agenda for this meeting, scheduled for a subsequent meeting, or recommend other appropriate action.
G. CONSENT AGENDA: It is recommended that items listed on the Consent Agenda be acted on simultaneously unless a Councilmember or members of the audience request separate discussion and/or action.
1. Waive reading, except by title, of any Ordinance under consideration at this meeting for either introduction or passage, per Government Code Section 36934.
2. Waive the reading and approve the Minutes of May 27, 2025, regular and closed session City Council meeting with any necessary corrections.
3. June 4, 2025, Claim Warrant in the amount of $ 95,630.34
4. June 4, 2025, Business License Report
5. May 2025 Treasurer’s Report
6. May 2025 Wages & Salaries: $697,449.17
7. May 2025 Building Permit Valuation Report in the amount of $535,129
8. May 2025 City of Corning Wastewater Operations Summary Report.
9. Adopt Ordinance No. 714 designating fire hazard severity zones in the City of Corning (2nd reading & adoption)
10. Adopt Ordinance No. 713 and Ordinance adopting a zoning code update in conjunction with the 7th Cycle Housing Element. (2nd reading & adoption)
THE CITY OF CORNING IS AN EQUAL OPPORTUNITY PROVIDER AND EMPLOYER H. ITEMS REMOVED FROM THE CONSENT AGENDA:
I. PUBLIC HEARINGS AND MEETINGS:
1. Adopt Resolution No. 06-10-2025-01, a Resolution implementing Assembly Bill 2561-notice of job vacancies.
J. REGULAR AGENDA:
1. Presentation of Fiscal Year 2025-2026 Program of Service and Annual Budget K. ITEMS PLACED ON THE AGENDA FROM THE FLOOR:
L. COMMUNICATIONS, CORRESPONDENCE, AND INFORMATION:
M. REPORTS FROM MAYOR AND COUNCIL MEMBERS: City Councilmembers will report on attendance at conferences/meetings reimbursed at City expense (Requirement of Assembly Bill 1234).
N. ADJOURNMENT:
Posted: Friday, June 6, 2025
CITY OF
CORNING
Budget and Program of Services
2025-2026
Department Page
FINANCIAL PROJECTIONS 1
GENERAL FUND REVENUE DETAIL 9
OTHER FUND REVENUE DETAIL 14
DEPARTMENT SUMMARIES 38
GENERAL CITY: 42
City Council - 1100 44
City Administration – 1200 46
City Clerk – 1300 50
Legal Services - 1400 52
Finance Department – 1500 54
General City – 1600 60
American Rescue Plan Act (ARPA) 1850 64
City Treasurer - 1900 66
Recreation - 3300 68
Economic Development – 4010 71
Planning Department - 4100 73
Building & Safety - 4300 76
Gen. Transfers - 5500 80
Prop. 68 Park - 6140 82
POLICE DEPARTMENT: 84
Police Dept. Patrol Division – 2114 86
Police Dept. Capt’l Replacement- 2116 91
Police Dept. Dispatch Division – 2119 93
Police Animal Control/CSO - 2200 97
Police Dept. PAL Program - 2201 99
FIRE DEPARTMENT: 101
Fire Department - 2300 103
Fire Capt’l Replacement - 2301 108
Fire Dispatch - 2302 110
Department Page
PUBLIC WORKS: 112
Library - 1700 114
Street Maintenance - 3000 116
Street Projects - 3001 121
Streets & Traffic Lights– 3100 123
Community Events - 3190 125
Building Maintenance - 3600 127
Mechanical Maintenance - 3700 129
Public Works Adm. - 3800 131
Landscape & Lighting 1 - 3901 136
Landscape & Lighting 2 - 3902 138
Landscape & Lighting 3 - 3903 140
Landscape & Lighting 4 - 3904 142
Landscape & Lighting 5 - 3905 144
Engineering - 4200 146
Parks Maintenance - 6100 148
Park Special Projects - 6101 150
Rodgers Theatre - 6125 152
Pool - 6200 154
ENTERPRISE FUNDS: 156
Transportation Center - 3160 157
Airport - 3500 160
Sewer & Wastewater Treatment Plant 163
Sewer Maintenance - 5000 165
WWTP - 5200 169
Sewer Capital Improvement - 5250 171
WWTP/Sewer Capital Replacement /Debt
Transfers -5300 173
Water: 175
Water Maintenance- 7100 177
Water Transfers - 7300 182
Water Capital Improvement - 7420 184
Table of Contents
2025-2026 Budget
1 2
General Fund Measure A ARPA TOTAL
001 002 005
Audit Balance, June 30, 2024 $ 3,816,198 $ 2,278,420 $ 1,725,855 $ 7,820,473 2024-2025 PROJECTIONS
Revenues and Transfers In, After Mid Year Adjustments $ 7,632,400 $ 1,480,000 $ - $ 9,112,400 Estimated Change in Revenues over Projections $ (260,000) $ - $ 45,000 $ (215,000) Expenditures and Transfers Out, Including Budget
Modifications $ (7,801,955) $ (1,860,640) $ (1,647,396) $ (11,309,991) Estimated Change in Expenditures over Projections $ 495,000 $ 300,000 $ - $ 795,000 Carrover of Capital Items $ - $ 1,647,396 $ 1,647,396
Restore Deficit Balance, Street Scape Fund $ (67,613) $ (67,613) Net Change in Fund Balance $ (2,168) $ (80,640) $ 45,000 $ (37,808) Projected Fund Balance, June 30, 2025 $ 3,814,030 $ 2,197,780 $ 1,770,855 $ 7,782,665 2025-2026 Budgeted
Revenues and Transfers In $ 7,072,700 $ 1,080,000 $ 45,000 $ 8,197,700 Expenditures and Transfers Out $ (7,289,304) $ (1,270,846) $ (1,647,396) $ (10,207,546) Net Change in Fund Balance $ (216,604) $ (190,846) $ (1,602,396) $ (2,009,846) Budgeted Fund Balance, June 30, 2026 $ 3,597,426 $ 2,006,934 $ 168,459 $ 5,772,819 Two Year Change in Fund Balance (218,772) (271,486) (1,557,396) (2,047,654)
AND PROJECTIONS
City of Corning
Budget Summary
2025-2026
Exhibit "A"
GENERAL FUND SUMMARY
Last updated: 6/4/2025
3 4
5 STREET MAINTENANCE FUNDS STATUS
City of Corning, CA
Fund Number 109 110 111 112 115 114 106 108 001/078
Gas Tax Gas Tax Gas Tax Gas Tax Gas Tax LTF/TDA SB 1 Road Maint. RSTP GENERAL FUND PARTICIPATION GRAND Revenue Source 2105 2106 2107 2107.5 2103 From County Streets From County SUBTOTAL Streets Street Lights Measure A TOTALS PRIOR YEAR ACTUAL 2023-24
Audit Balance,
July 1, 2023 3,347 7,934 15,716 14,257 41,929 631,549 422,464 1,064,586 2,201,782 2,201,782 Revenues 50,133 34,106 67,912 2,480 76,037 175,122 207,833 263,903 877,526 141,109 105,052 1,680 1,125,367 --------------- --------------- --------------- --------------- --------------- --------------- -------------------- --------------- --------------- --------------- --------------- --------------- --------------- Available for Expenditure 53,480 42,040 83,628 16,737 117,966 806,671 630,297 1,328,489 3,079,308 141,109 105,052 1,680 3,327,149 Expenditures (48,524) (32,176) (69,630) - (74,766) (176,532) - (13,624) (415,252) (141,109) (105,052) (1,680) (663,093) Audit Balance --------------- --------------- --------------- --------------- --------------- --------------- -------------------- --------------- --------------- --------------- --------------- --------------- --------------- June 30, 2024 4,956 9,864 13,998 16,737 43,200 630,139 630,297 1,314,865 2,664,056 - - - 2,664,056 BUDGET YEAR 2024-25
Revenues, Budgeted 51,500 33,500 69,500 2,000 73,500 156,000 214,500 210,000 810,500 106,016 104,000 300,000 1,320,516 Adjustment due to Actual Receipts
Estimate Reduction (0%) - -
--------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Available for Expenditure 56,456 43,364 83,498 18,737 116,700 786,139 844,797 1,524,865 3,474,556 106,016 104,000 300,000 3,984,572 Expenditures, Maintenance (19,050) (8,000) (39,000) (2,000) (55,550) (411,009) (174,004) (106,016) (104,000) (210,016) Expenditures, Fig - - - # - - (100,000) (100,000) (300,000) - - Expenditures, Tehama Street - - - # - - (385,000) (300,000) (300,000) Expenditures, Prune Street - - - # - - - (100,000) (300,000) - - - - Anticipated Reallocation of Expenditures - - - - -
Total Budgeted Expenditures (19,050) (8,000) (39,000) (2,000) (55,550) (511,009) (200,000) (1,159,004) - (106,016) (104,000) (300,000) (510,016) Projected Balance
June 30, 2025 37,406 35,364 44,498 16,737 61,150 275,130 644,797 365,861 3,474,556 - - - 3,474,556 BUDGET YEAR 2025-26
Revenues 53,000 34,500 72,000 2,000 75,300 156,000 219,000 210,000 821,800 255,411 104,000 262,706 1,443,917 --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Available for Expenditure 90,406 69,864 116,498 18,737 136,450 431,130 863,797 575,861 4,296,356 255,411 104,000 262,706 4,918,473 Expenditures, Maintenance (17,350) (6,500) (39,000) (2,000) (51,640) (277,681) (133,720) (527,891) (255,411) (104,000) (887,302) Pavement Condition Study - -
Expenditures, 4th to Fig (685,000) (685,000) - (685,000) Expenditures, Yolo - (147,890) (147,890)
Expenditures, Toomes-Loleta (400,000) (400,000) (400,000) Expenditures, Colusa - (114,816) (114,816)
Total Budgeted Expenditures (17,350) (6,500) (39,000) # (2,000) (51,640) (277,681) (685,000) (533,720) (1,612,891) (255,411) (104,000) (262,706) (2,235,008) Budgeted Balance
June 30, 2026 73,056 63,364 77,498 16,737 84,810 153,449 178,797 42,141 2,683,465 - - - 2,683,465 Total SB-1 MOE ( Note 3) (622,117)
Notes:
1 Fund 114- Local Transportation Funds come to the City through the County; they are generated by a Statewide transportation sales tax (special quarter cent gas tax) 2 Gas Tax and SB 1 revenue estimates from Michael Coleman through the League of California Cities. 3 Required Maintenance of Effort (MOE), General Fund Street and Street Light Related: $234,447 P:\Documents\BUDGET\2025-2026\Budget Print\Streets 2025-2026 Printed:6/4/2025 6 SEWER ENTERPRISE
BUDGET RATE INCREASE 5.0
VOLUME INCREASE, ZERO PERCENT
A 5.5% inflation rate in Expenditures
HISTORICAL (ACTUAL) BUDGETED PROJECTED
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 Sewer System Revenues
Service Charges 1,919,877 2,028,835 2,069,652 2,127,965 2,164,955 2,205,718 2,255,700 2,346,000 2,439,840 2,537,434 2,638,931 2,744,488 Annual Rate Change 3.0% 3.0% 3.0% 3.0% 3.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% Connection Fees 0 0 0 9,601 0 0 3,000 3,000 3,000 3,000 3,000 3,000 Interest Income 350 766 1,149 1,111 7,323 15,877 7,000 8,000 1,000 1,000 1,000 1,000 Other Revenues 9,057 36,719 13,221 603 10,183 10,465 10,500 10,500 10,500 10,500 10,500 10,500 Total Revenues 1,929,284 2,066,320 2,084,022 2,139,280 2,182,461 2,232,060 2,276,200 2,367,500 2,454,340 2,551,934 2,653,431 2,758,988 Sewer System Operation and
Maintenance Expenses 1,383,232 1,421,934 1,562,620 1,623,662 1,758,850 1,916,324 2,012,116 2,261,156 2,385,520 2,516,723 2,655,143 2,801,176 (Exclusive of Capital Expenditures
and Depreciation)
Net Revenues from Sewer
Enterprise System 546,052 644,386 521,402 515,618 423,611 315,736 264,084 106,344 68,820 35,210 (1,712) (42,188) (Total Net Revenues Available
for Installment Payments)
Capital Items, included in Operating Fund:
Vehicle Replacement 19,609 22,500
Roof replacement00 59,998
Total 79,607 22,500
1999 COP - USDA
2005 COP- SERIES A (&) Wedbush
Installment Payments
Pa Off Interfund Loan, Fund 348
2005 COP Series B, USDA (WWTP Exp Ln)
2017 Debt Refinance 324,600 361,140 325,025 430,504 370,980 379,269 326,625 330,025 326,275 327,275 292,775 292,825 Less Principal Portion (140,000) (145,000) (160,000) (155,000) (165,000) (165,000) (175,000) (180,000) (190,000) (165,000) (170,000) TOTAL DEBT SERVICE 324,600 221,140 180,025 270,504 215,980 214,269 161,625 155,025 146,275 137,275 127,775 122,825 Sewer & Equip Replacement Trnsfr 40,000 40,000 40,000 50,000 50,000 50,000 50,000 25,000 50,000 50,000 50,000 50,000 WWTP Repl. Fund Transfer 85,000 85,000 85,000 40,000 90,000 90,000 90,000 50,000 90,000 90,000 90,000 90,000 TOTAL TRANSFERS 125,000 125,000 125,000 90,000 140,000 140,000 140,000 75,000 140,000 140,000 140,000 140,000 Annual Net Income * 96,452 158,246 71,377 (4,886) (87,369) (283,140) (225,041) (298,681) (397,455) (432,065) (434,487) (475,013) REQUIRED RATE COVENANT, 120% 389,520 433,368 390,030 516,605 445,176 455,123 391,950 396,030 391,530 392,730 351,330 351,390 211,018 131,372 (987) (21,565) (139,387) (127,866) (289,686) (322,710) (357,520) (353,042) (393,578) Do not Print:
NO ADDITIONAL PERSONNEL
Compliance with Rate Covenant ($)
7 WATER ENTERPRISE
BUDGET RATE INCREASE
VOLUME INCREASE, ZERO PERCENT
A 5.5% inflation rate in Expenditures
HISTORICAL (ACTUAL) BUDGETED
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Water System Revenues
Service Charges 1,330,731 1,489,648 1,588,566 1,622,621 1,702,526 1,565,122 1,883,200 1,970,000 2,068,500 2,171,925 2,280,521 2,394,547 2,514,275 Annual Rate Change 3.50% 7.00% 7.00% 7.00% 7.00% 10.00% 10.00% 5.00% 5.00% 5.00% 5.00% 5.00% Volume Increase 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Connection Fees 6,396 29,900 6,500 2,442 650 6,000 5,000 6,000 6,000 6,000 6,000 6,000 6,000 Interest Income 3,406 2,217 1,371 2,885 3,000 1,500 1,500 1,500 1,500 1,500 1,500 Unusual Revenues (ARPA Arrearage Program) 126,791
Other Revenues 4,032 2,082 120 2,830 5,269 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Total Revenues 1,344,565 1,523,847 1,596,557 1,751,854 1,708,891 1,576,391 1,894,200 1,980,500 2,079,000 2,182,425 2,291,021 2,405,047 2,524,775 Water System Operation &
Maintenance Expenses 1,193,487 1,137,732 1,237,881 1,308,520 1,343,721 1,540,200 1,842,995 1,732,680 1,827,977 1,928,516 2,034,585 2,034,585 2,146,487 Exclusive of Capital Expen.
& Depreciation (2)
Net Revenues from Water
Enterprise System 151,078 386,115 358,676 443,334 365,170 36,191 51,205 247,820 251,023 253,909 256,437 370,463 378,288 (Total Net System Revenues)
Capital Items, included in Operating Fund:
Water Line Replacement
Water Meter Replacement
Total
DEBT SERVICE
1999 COP's USDA Est. Installment Pymts.
2005 Series A Est. Installment Pymts. (1)
2017 Debt Refinance, Principal and Interest 210,600 290,918 287,400 291,062 285,669 286,238 287,900 291,569 286,569 286,318 145,569 147,807 144,769 LESS PRINCIPAL (175,000) (180,000) (180,000) (185,000) (190,000) (200,000) (205,000) (215,000) (85,000) (90,000) (90,000) Total Debt Service 210,600 290,918 112,400 111,062 105,669 101,238 97,900 91,569 81,569 71,318 60,569 57,807 54,769
TRANSFERS
78,500 78,500 78,500 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Transfers 78,500 78,500 78,500 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Annual Net Income * (138,022) 16,697 (7,224) 52,272 (20,499) (350,047) (336,695) (143,749) (135,546) (132,409) 10,868 122,656 133,519 REQUIRED RATE COVENANT, 120% 349,102 344,880 349,274 342,803 343,486 345,480 349,883 343,883 343,582 174,683 177,368 173,723 Compliance with Rate Covenant ($) 37,013 13,796 94,060 22,367 (307,295) (294,275) (102,063) (92,860) (89,673) 81,754 193,094 204,565 Water Well Debt Service - 2011 COP (4)
Water & Equipment Replacement Transfer - to
Replacement Fund 383
Short Lived Water Asset Fund 383 (5)
2011 COP Debt Serv. Reserve Fund 632
8 9
General Fund Revenue Detail:
This section of the Budget Book provides the reader with a description of each type of revenue source that supports the City General Fund followed by spread sheets showing the annual history of the actual revenue by source.
The information listed in this General Fund Revenue
Detail reflects income as shown in the actual City
Financial Records that are later summarized in each
Annual Audit.
This General Fund Revenue Detail DOES NOT reflect
Fund Balance nor cash on hand. True Fund Balances
appear only in each Fiscal Year’s (July 1st through June 30th) Annual Audit that is published online and presented to the City Council.
The General Fund Summary and Projections page of
this section reflect the audit balance of the major funds and projected fund balances.
10 CITY OF CORNING
EXPLANATION OF REVENUE ACCOUNTS
GENERAL FUND – 001
PROPERTY TAXES:
001-4110 CURRENT SECURED TAXES – Taxes collected by the County for secured property with a portion allocated to the City.
001-4111 CURRENT UNSECURED TAXES – Taxes collected by the County for unsecured personal property with a portion allocated to the City. 001-4114 SUPPLEMENTAL PROPERTY TAX – CURRENT YEAR – Revenues collected by the County on property resale, changes of ownership or title changes because of improvements.
001-4117/4126 OTHER PROPERTY TAXES – Other Property Tax related monies represent monies collected by the County with a portion distributed to the City and include Property Transfer Tax, Unitary Tax, and interest earned while by the County. 001-4118 COUNTY PROPERTY ADMIN FEE – The County charges an administrative fee for the processing of property tax revenues. While an expense, this account is in the revenue section in order to aid in its identification.
OTHER TAXES:
001-4115 AIRPORT TAX – An unsecured Property Tax on aircraft in Corning. 001-4121 SALES TAX – Sales Tax is comprised of 9/10 of 1% of the State Sales Tax levy collected from merchants on retail sales and taxable services transacted within the City and remitted, through the County, by the State Board of Equalization.
001-4122 SAFETY SALES TAX – This money comes from a Statewide half-cent Sales Tax approved by California Voters as Proposition 172. The State Legislature chose to allocate it, with a complicated formula to Cities and Counties, only if each maintains a minimum Public Safety funding, using the 1992-93 Budget Year as a base. These Safety Funds are divided evenly between the Police and Fire Departments as a part of their annual Capital Replacement Transfer. 001-4123/4124 FRANCHISES –Provides for amounts received for special privileges granted 4125 by the City, permitting the continuing use of public property such as poles and lines for public utility use, trash collection and cable television companies. 001-4128 TRANSIENT OCCUPANCY TAX – This is the 10% Occupancy Tax collected from Motels/Hotels operating within the City Limits.
001-4400 BUSINESS LICENSE FEES –Revenue collected from the issuance of Licenses to those doing business within the City.
SUBVENTIONS AND GRANTS:
001-4511 MOTOR VEHICLE IN-LIEU TAX –Motor vehicle license fees imposed annually by the State in-lieu of taxes on motor vehicles. These motor vehicle license fees revenues are distributed based on the proportion that the population of each City bears to the total population of all Cities.
The VLF is 0.65% - (65/100 of a %). The original fee was 2%, set in statute, and our package does not change that. What it does is constitutionally protect
0.65% - which is the rate that consumers are currently paying for Cities and Counties. If the Legislature should decide at some future time to lower the rate below 0.65%, they would be obligated to backfill Cities and Counties for the difference between 0.65% and the lower effective rate charged consumers. 001-4585 LEAP GRANT REVENUE: State Planning Grant in support of housing. 11 001-4515 HOMEOWNER’S EXEMPTION – Subvention from the State due to legislative reduction of the property tax assessment base for owner occupied residential properties.
001-4541 PROPOSITION 68 PER CAPITA GRANT REIMBURSEMENTS – Reimbursements from Prop. 68 Per Capita Grant.
001-4129/4519, REIMBURSEMENTS FROM OTHER AGENCIES – Other Agencies (generally 4520/4521/4522, (the State) reimburses the City for certain costs incurred. Reimbursements can 4523/4553/4571, include P.O.S.T., T.I.D.E., and State mandated costs that are determined on an annual basis.
001-4899 COVID-19 RELIEF FUNDS.
LICENSES AND PERMITS:
001-4410/4411 BICYCLE AND ANIMAL LICENSES – Represents License Fees administered 4420 and collected by the City for Bicycle Safety and Animal Control. 001-4430 BUILDING PERMITS – Fees charged to defray the cost of inspecting building construction to assure compliance with City Building Codes and applicable standards.
001-4650/4652 RECREATION PROGRAMS/GATE FEES/RENTALS – Fees charged to delay the costs of providing recreational programs and maintaining recreational facilities.
001-4525 BOOKING FEES – Represents amounts collected from jailed inmates to partially offset costs incurred.
001-4526/4528, OTHER REFUNDS/REIMBURSEMENTS – Other refunds & reimbursements includes Salary reimbursements when paid by other sources (such as Workers’ Compensation), and miscellaneous items.
FINES AND FORFEITURES:
001-4670 GENERAL FINES AND FORFEITURES – Represents Fines or Forfeitures Bail for violators of a City Ordinance.
USE OF MONEY AND PROPERTY:
001-4660 RENT INCOME – Receipts from outside parties renting City owned facilities. 001-4661 INTEREST – Represents interest earned on the General Fund Bank Accounts and the State Treasurer’s “Local Investment Fund” deposits. 001-4662 SALE OF PERSONAL PROPERTY – Receipts from the sale of surplus Capital Equipment.
001-4667 RENT INCOME – RODGERS THEATRE – Rent received for the use of the City owned Theater property.
001-4671 FIRE DISPATCH REVENUE – Income received for providing dispatching services to other Districts.
CURRENT SERVICE CHARGES:
001-4610 BUILDING PLAN CHECK –Represents fees collected for reviewing building construction plans for compliance with City Construction Codes and applicable Standards.
001-4614 SUBDIVISION FEES – Fees collected for reviewing proposed land parcel split to ensure compliance with City Codes & Standards, or to review proposed lot line revisions.
001-4520/4588, OTHER FEES/PERMITS -Charged/collected fees to offset the cost to provide 4612/4617/4619 specific services. Revenues include fees from various permits, applications, 4621/4622/4625 Environmental Reviews, Police Services for special events, Weed Abatement, 4628/4633/4650 Fingerprinting, animal housing, Concealed Weapons Permits, Impound fees, 4652/4655 Recreation Class Fees, and Park fees.
12 001-4710 PUBLIC WORKS PLAN CHECK – Provides for the receipt of fees from owners and developers for plan checking done by the Public Works Department.
MISCELLANEOUS:
001-4431 FINES- Fines assessed for failure to comply with Building Codes, obtain permits, etc.
001-4518 EMERGENCY REIMBURSEMENTS -Reimbursements from FEMA/CalOES for responding to emergencies.
001-4618/4540, MISCELLANEOUS INCOME – This Account is used for unusual, non-recurring 4616/4617 and/or insignificant revenue items.
001-4685 MEASURE “A” FUND TRANSFER FOR DISPATCH SUPPORT. 001-4686 MEASURE “A” FUND TRANSFER FOR PART TIME PW’S SUPPORT. 13 14
Other Fund Revenue Detail:
This section of the Budget Book provides the reader with a description of each type of “Non-General Fund”
Revenue Sources that support other City operations. The description is followed by spreadsheets showing the
actual revenue and anticipated revenue by fund source
and description.
This Detail DOES NOT reflect Fund Balances nor cash on
hand. True Fund Balances appear only in each Fiscal
Year’s (July 1st through June 30th) Annual Audit that is published online and presented to the City Council.
15 CITY OF CORNING
EXPLANATION OF REVENUE ACCOUNTS
OTHER FUNDS
AMERICAN RESCUE PLAN ACT (ARPA) COVID-19 RELIEF GRANT FUNDS:
005-4899 Funds received from the State as part of ARPA that will be used to extend water & sewer to the west side of Interstate 5 and for an Awning Grant Program.
CAPITAL ACQUISITION AND REPLACEMENT FUNDS:
71/72/76/78/79: These Police, Fire, Public Works, and General City Replacement Funds receive periodic transfers from the General Fund and/or Measure A. These accounts also hold proceeds from the sale of surplus Department Equipment.
073 Represents Proposition 30 monies to be used for Police related expenditures.
BUSINESS LICENSE, AMERICANS WITH DISABILITIES ACT FUND – 080:
080-4401 On September 19, 2012, Governor Brown signed into law SB-1186. This law mandates a State Fee of $1 on any applicant for a local Business License or similar instrument or permit, or renewal thereof. The purpose is to increase disability access/compliance with construction-related accessibility requirements and develop educational resources for businesses to facilitate compliance with Federal and State Disability Laws.
STREET MAINTENANCE AND IMPROVEMENT FUNDS: For all Street Maintenance Funds, there is a detailed Summary Spreadsheet in the preceding Revenue Section. 106-4537/4661 SB-1 Road Maintenance/Rehab Funds.
108-4529/4661 Federal Transportation Fund: Federal Program money distributed by the Tehama County Transportation Commission.
109-4661/4716 GAS TAX 2105 – Funds received from the State which are derived from a charge on each gallon of gasoline sold and allocated to the City on a percapita basis to be used for maintenance of City Streets. Authorized by Proposition 111.
110-4531/4661 GAS TAX 2106 – State funds received from the sale of gasoline throughout the State that may only be expended for select system Street Construction or Maintenance.
111-4532/4661 GAS TAX 2107 – Funds received from the State which are derived from a charge on each gallon of gas sold throughout the State and allocated to the City on a per-capita basis for maintenance or construction of a City Street. 112-4533/4661 GAS TAX 2107.5 – State funds received from the sale of gasoline throughout the State which may only be expended for engineering costs and administrative expenses with respect to City Streets. 114-4120/4661 LOCAL TRANSPORTATION SALES TAX – Also known as “LIF”. ¼ of 1% of Sales Tax on gasoline sales within the City for the purpose of maintenance and reconstruction of Streets. This is a residual amount received after the Transit System has been provided for. 115-4142/4661 GAS TAX 2103 - Replaced the State Traffic Congestion Relief Fund State gas tax money approved by a vote of the People as “Proposition 42”. In the past, the Governor and the State Legislature took the Prop. 42 monies to help cover the State Budget deficit and replaced them with a new Gas Tax “Streets and Highways Code Section 2103”.
16 116-4634/4661 Traffic Mitigation Fees – Paid by new development to mitigate the traffic impact caused by the increased vehicle traffic resulting from the new development.
118-4145/4700 ATP (Safe Routes to Schools) – The State Safe Routes to Schools Program provides funding for sidewalk and other pedestrian traffic safety improvements. The Program is highly competitive, and Corning applies for funding during each application period (every two years).
PLANNING ENVIRONMENTAL REVIEW FUND – 150:
150- Funds received from development project applicants to cover the cost of special environmental review Consultants for CEQA and NEPA work.
PLANNING GRANTS – 154 & 155:
154-4585 LEAP Grant reimbursements in support of activities to increase processing of housing development applications.
155-4607 Planning Grant reimbursements from the State.
BOARD OF STATE AND COMMUNITY CORRECTIONS (BSCC) GRANTS:
165-4599 BSCC grant to support police officer wellness.
CDBG FUNDS 323 – 329:
323-4668 PROGRAM INCOME – Represents principal and interest received on 324-4668 Housing Program Loans.
326-4668
PARKLAND DEVELOPMENT FUND – 341:
341-4127 PARK ACQUISTION/CONSTRUCTION – Represents fees charged (as a part of the Building Permit) on new construction for future Park Acquisitions and Improvements pursuant to CMC Sec. 3.40.010 and Resolution 08-09- 05-06, objective is acquisition @ 5 acres/1,000 population. Applies to lots created since 1991.
344 SALADO WALL DEPOSIT FUND – 344: City collected funds to ensure the construction of a land use barrier along the south boundary of the Salado Orchard project if multi-family development occurs next to existing Single-Family neighborhood. The Wall will not be constructed so long as Phase 2 of the Project is entitled.
DRAINAGE FEES – 345:
345-4636/4661 DRAINAGE FEES – Fees charged on new construction for the improvement and expansion of storm and drainage facilities.
WATER CAPITAL IMPROVEMENT FUND – 346:
346-4530 WATER CAPITAL IMPROVEMENT – Represents fees charged on new construction and used to build development related expansion of the backbone water system.
SEWER CAPITAL IMPROVEMENT FUND – 347:
347-4642 SEWER CAPITAL IMPROVEMENT – Fees charged on new construction for the improvement and expansion of sewer collection facilities. 348-4618 MISCELLANEOUS IMCOME
348-4680 OPERATING TRANSFERS – Operating Transfers from the Sewer Enterprise Fund annually to provide a reserve for future WWTP costs.
WWTP SEWER EXPANSION FUND – 348:
348-4645 SEWER EXPANSION FEE – WWTP – Represents fees charged on new construction for the improvement and expansion of sewer Wastewater Treatment Plant “WWTP”.
17 PARK AND RECREATION REVOLVING FUND – 352:
352-4654 BASEBALL FEES – Fees charged for use of the Yost Field Baseball Facilities.
PARK RECYCLING GRANT 353:
353-4157 Funds received by the City from the State Solid Waste Management Board and forwarded on to the County-Wide Solid Waste Management Department for recycling programs serving Corning.
PARKLAND ACQUISITION, IMPROVEMENT & EXPANSION FUND – 355:
355-4605 PARKLAND PURCHASE FEE – Represents fees charged on new construction for the acquisition, improvement and expansion of Park Facilities pursuant to CMC Sec. 03.32.030 (aka – Bedroom Tax).
TRAIL DEVELOPMENT FEES – 356:
356 Funds received from development projects adjacent to Jewett Creek and Burch Creek set aside for the future improvement of City trail system along the Creek.
CURB AND GUTTER – 365:
365-4635 CURB & GUTTER – The City Code provides for a “Curb and Gutter Revolving Fund” to promote the installation of curb & gutter through loans to residential property owners for the installation of curbs and gutters.
When the State mandated that such small projects must be constructed under State Prevailing Wage Law if public funds are used, the cost of installation became too expensive to attract property owners. There is currently no funding available.
WAYFINDING SIGN MAINTENANCE FUND – 370:
370-4170 Funds were deposited by participating businesses for the purchase and installation of the two (2) ladder board entrance directional signs at the intersections of Hwy. 99W/South and Hwy. 99W/Solano Streets.
WWTP CAPITAL IMPROVEMENT FUND -380:
380-4642 SEWER WASTEWATER TREATMENT PLANT CAPITAL
REPLACEMENT – Receives funds transferred annually from the Sewer Enterprise Fund to provide a reserve for future ongoing facility replacement for lab equipment to major structures.
380-4642 DEVELOPMENT IMPACT FEES – Development Impact Fees to reimburse for expansion of WWTP Plant.
SEWER CAPITAL REPLACEMENT FUND -381:
381-4680 SEWER CAPITAL REPLACEMENT – Receives funds transferred annually from the Sewer Enterprise Fund to provide a reserve for future ongoing collection system (the sewer lines) replacement, Sewer Service equipment and rolling stock.
WATER CAPITAL REPLACEMENT FUND – 383:
383-4642/4680 WATER CAPITAL REPLACEMENT – Receives funds transferred annually from the Water Enterprise Fund in order to provide a reserve for future ongoing water system replacement, water service equipment and rolling stock.
TRUST FUNDS: 401 - 403: Represents funds held by the City in a fiduciary relationship which can be utilized only as specified in the trust documents. 401 JT LEVEY TRUST FUND – A Scholarship Fund for graduating Valedictorians of Corning Union High School.
18 402 RODGERS TRUST FUND – Established to fund restoration improvements to the Rodgers Theatre.
403 RIDELL TRUST FUND – Established to provide for non-maintenance needs of the Corning Library.
SEWER ENTERPRISE – 610:
610-4640 SEWER SERVICE – Revenues charged for the operations and maintenance of the City’s sewer system.
610-4641 OTHER SEWER SERVICE REVENUES – Misc. Income revenues. 610-4643/4713 SEWER ENTERPRISE REVENUES - Revenues received for specific services such as Connection Fees, Pretreatment Program and Land Leases.
610-4618 MISCELLANEOUS – This account is used for unusual, non-recurring or insignificant revenue items.
610-4646 CITY REIMBURSEMENT FROM INFRAMARK – Reimbursement of unspent Maintenance & Repair (M&R) funds by Inframark.
AIRPORT ENTERPRISE – 620:
620-4536 AIRPORT GRANT – Federal/State revenues for the maintenance and improvement of Airport Facilities.
620-4559/4560 FAA GRANT REIMBURSEMENTS
4615
620-4658 RENTS/LEASES – Rent collected for the Blackburn Avenue house. 620-4660 RENTS/LEASES – Rents collected for building and hangar space at the Airport Facilities.
TRANSPORTATION CENTER ENTERPRISE – 625:
625-4659/4660 RENTS/LEASES – Rents collected for facility space at the Transportation 4669 Center.
625-4618 MISCELLANEOUS INCOME
WATER ENTERPRISE – 630:
630-4630 WATER SALES – Revenues charged for the operations and maintenance of the City’s water delivery and treatment system.
630-4631/4632 METER READING/TURN ON – Fees charged for additional services required in the turn on/reinstatement of water services. 630-4618 MISCELLANEOUS – This account is used for unusual, non-recurring or insignificant revenue items.
701-704 LANDSCAPE & LIGHTING DISTRICTS – These accounts are used for revenues associated with the four (4) Landscape & Lighting Districts. 19 20
4523 300.00 0.00 300.00
4525 3,000.00 2,876.25 3,000.00
4526 75,000.00 151,819.16 80,000.00
4528 1,500.00 12,149.86 2,500.00
4540 500.00 31,789.43 5,000.00
4541 178,000.00 0.00 0.00
4553 175,000.00 149,205.15 175,000.00
4610 70,000.00 21,183.11 50,000.00
4611 0.00 2,605.00 0.00
4612 22,000.00 17,868.32 22,000.00
4618 30,000.00 7,786.64 20,000.00
4619 300.00 4,000.00 7,500.00
4622 100.00 861.00 100.00
4625 4,000.00 4,115.00 4,000.00
4628 3,000.00 3,058.50 3,000.00
4633 7,000.00 28,207.70 30,000.00
4650 15,000.00 15,011.56 35,000.00
4652 30,000.00 40,240.00 45,000.00
4654 800.00 0.00 800.00
4655 1,000.00 0.00 1,000.00
4660 18,000.00 13,029.81 22,000.00
4661 18,000.00 0.00 18,000.00
4667 0.00 3,775.00 5,000.00
4670 15,000.00 8,790.74 15,000.00
4671 9,000.00 0.00 0.00
4685 360,500.00 360,500.00 370,000.00
4710 15,000.00 0.00 15,000.00
4790
Sobriety funds
Police Parking Violation Tkts
Salary Reimbursement
Police Misc Inc/Donatns.etc.
Public Works, Misc. Income
Park Prop68 (noncomp) Grant
CAL COPS
Bldg Dept,Plan Check Fees
Planning Reproduction/Maps
Planning Permits & Application
Misc Income,Etc.
Encroachment Fee Fingerprint
Fee
Concealed Weapon Permit Rev.
Police Impound Fees
Bldg. Inspection Fees
Recreation Programs/
Swimming Recreation
Programs/Fee Based Baseball
Fees
Park Lights
Rents/Leases
Interest
RodgersTheatre/Income/Rents
Fines/Forfeiture/Revenue
Reimbursement: Dispatch
Transfer, Dispatch Support Pub
Wks/Plan Check Fee
Cost Match, Parks Projects
58,500.00 0.00 0.00
Total Revenue ---------> 7,632,400.00 5,583,575.62 7,072,700.00 21 Fund #: 002
Revenue
Name: Sales Tax T&U
Description Working Budget Fiscal Yr 2025
------------------------------
Actual Fiscal Yr 2025
------------------------------
Requested Fiscal Yr 2026
-------------------- ------------------------------
-------------------------4009
Sales Tax(T&U) 4661
Interest
1,450,000.00
30,000.00
1,005,076.56
0.00 1,050,000.00
30,000.00
Total Revenue ---------> 1,480,000.00 1,005,076.56 1,080,000.00
CITY OF CORNING
FISCAL YEAR 2025-2026
FUND 002 - MEASURE A REVENUE
22 Fund #: 005
Revenue
Name: ARPA,COVID Relf
Description Working Budget Fiscal Yr 2025
------------------------------
Actual Fiscal Yr 2025
------------------------------
Requested Fiscal Yr 2026
-------------------- ------------------------------
-------------------------4661
Interest
45,000.00 0.00 45,000.00
Total Revenue ---------> 45,000.00 0.00 45,000.00
CITY OF CORNING FISCAL
YEAR 2025-2026 FUND 005
- ARPA REVENUE
23 24
25 26
27 28
29 30
31 32
33 34
35 36
37 38
Department Summaries by Fiscal Year:
This section of the Budget Book provides a summary by
year of the actual expenditures of each Department or
Operating Division of a Department.
These expenditures are supported by the revenues
explained in the prior sections of the Book.
The information in the spreadsheets within this section is pulled from the actual computerized accounting records
of the City.
39 40
41 42
City of Corning
Voters
Elect
City Council
Appoints
Mayor
Robert Snow
City Manager/Finance
Director- Brant Mesker
Airport Commission
Barbara Boot
Louis Davies
Jack Beck
Richard Posson
Vacant
Planning Commission
Diana Robertson
Frank Barron
Melodie Poisson
Cody Lamb
Brooke Smith
Library Commission
Judy Turner
Sandra Sehorn
Laura Calkins
Vickie Linnet
Vacant
Recreation Commission
Delores May
Meredith Allen
Blaine Smith
Stefano Miraglia
Ulises Graciano
Vice Mayor
Dave Demo
Councilmember
Shelly Hargens
Councilmember
Lisa Lomeli
Councilmember
Jose “Chuy” Valerio
City Attorney
Collin Bogener
Appoints
Police Chief
Craig Bassett
Building Official
Benjamin Mierzwak
Public Works Director
Elijah Stanley
City Engineer
NorthStar Engineering
Planner II &
Rec. Coordinator II
Christina Meeds
Fire Chief
Tom Tomlinson
Assistant Finance DirectorKhrystie Shoemaker
Accounting Technician- Lori
Sims & Mirta Hernandez
Accounting Assistant- Destiny
Lopez
Admin. Svcs. Manager
Rubi Ordaz
City of Corning
Organizational Chart
43 CITY OF CORNING
ANNUAL BUDGET DETAIL
CITY COUNCIL
(1100)
ACTIVITY DESCRIPTION:
The City Council is elected by the citizens of Corning as their representatives to make the legislative and policy decisions of the City subject to the provisions of City Ordinances, Resolutions, Government Code, and the Constitution of the State of California. Members of the current City Council are Mayor Robert Snow and four Council Members: Vice Mayor Dave Demo, Jose “Chuy” Valerio, Shelly Hargens, and Lisa Lomeli. The Mayor and City Council members also serve as City representatives on various Committees/Commissions and represent the City at official functions.
The registered voters elect the Mayor every two years, and the City Council members are elected to four-year terms that overlap with the Mayor's term.
The City Council appoints the City Manager who serves at their pleasure and who implements City Council Policy.
PERSONNEL SERVICES:
5100 - SALARIES: This account provides for $300 salary per month for each City Council member and the Mayor.
5910 – FICA: This account provides funding for the required Federal Insurance Contributions Act Tax (FICA).
SUPPLIES:
6100 OFFICE SUPPLIES: Finances the purchase of business cards and other miscellaneous office supplies necessary to support the City Council.
6150 MATERIALS/SUPPLIES: Provides funding for supplies and expenses including special programs and presentations required of the City Council. 7000 ASSOCIATION DUES: Funds the annual dues for The League of California Cities. 7200 CONFERENCES/MEETINGS: Funds Council Members attendance at the League of California Cities Conference and any other necessary meetings. 7600 J. T. LEVY SCHOLARSHIP: Finances a Scholarship initiated many years ago by the Estate of J. T Levy and administered by the City for graduating Valedictorian(s) at Corning Union High School.
44 45
CITY OF CORNING
ANNUAL BUDGET DETAIL
CITY ADMINISTRATION
(1200)
ACTIVITY DESCRIPTION:
City Manager Brant Mesker is the City Manager and serves as the City’s Chief Executive and Administrative Head of the Government under the direction and control of the City Council. He is responsible to the City Council for the day-to-day management of all City affairs and leadership of City Department Heads. The City Manager also serves as the City’s Finance and Personnel Director. He is directly responsible for the continual review and analysis of all City administrative operations including budget preparation and control, organizational and procedural studies, personnel actions, and staffing. The City Manager’s responsibilities, authority, and limits on authority are clearly defined in the City’s Municipal Code, Chapter 2.44, and his employment contract. The City Manager’s principal assistants are the Assistant Finance Director Khrystie Shoemaker and Confidential Administrative Services Manager/City Clerk Rubi Ordaz.
ACCOMPLISHMENTS:
The greatest responsibility of the City Manager’s Office is to provide support to the City Council and the operating departments. Accomplishments by the City Manager’s Office are achieved through participation and teamwork between the City Manager and City Staff.
PERSONNEL SERVICES:
5100 - SALARIES: The City Manager and City Manager’s Administrative Services Manager are funded 60% by the General Fund, 20% by Water and 20% by Sewer Enterprise Funds. 5300/5350/5400/5600/5650/5700 – ACCRUAL BUYOUTS: Funds payouts for Administrative Leave/Payouts; Compensatory Time; Vacation Leave/Payouts; Holiday Pay; and Vacation Leave balances & allotted percentage of Sick Leave balances upon retirement. 5900/5910/5915/5920/5921/5930/5950 – BENEFITS: Funds City/Employee contribution towards PERS Retirement, City contribution towards FICA, Disability Insurance, Health Insurance; Life Insurance, Deferred Compensation; Taxes, etc. 5910 – FICA: Funds the required Federal Insurance Contributions Act Tax (FICA).
SUPPLIES:
001-6100 OFFICE SUPPLIES: Provides funding for the purchase of supplies such as paper, from the General (001), Sewer Enterprise (610) and Water Enterprise Funds (630). 001-6150 MATERIALS & SUPPLIES: Funds miscellaneous materials and supplies from the General (001), Sewer Enterprise (610) and Water Enterprise Funds (630). 001-6350 COMMUNICATIONS: Funding provided by the General (001), Sewer Enterprise (610) and Water Enterprise (630) Funds, for share of departments phone system and reimbursement for calls on Manager’s cell phone.
001-7000 ASSOCIATION DUES: Funds League of California Cities & California City Managers Association membership dues which provide opportunities for professional development; best practices for the home jurisdiction, collaboration among peers; and accessibility to research materials/networking. 001-7200 CONFERENCE AND MEETINGS: When funding is available, funds the City Manager’s attendance at League of California Cities Annual Meeting & League Manager’s Department Meeting. Funds reimbursement costs for private vehicle mileage and meeting attendance in support of City business. 001-7406 COMPUTER EQUIPMENT/SOFTWARE: Provides funding for necessary computer equipment/software purchases/replacements from the General (001), Sewer Enterprise (610) and Water Enterprise Funds (630).
46 47
48 49
CITY OF CORNING
ANNUAL BUDGET DETAIL
CITY CLERK
(1300)
ACTIVITY DESCRIPTION:
City Clerk, currently Rubi Ordaz, is an appointed position by the City Council. The City Clerk position changed from elected to appointed during the November 5th, 2024, elections. The City Clerk works in cooperation with City Staff to perform a variety of complex tasks required by City Council, City Management, and the State. These tasks include:
Maintaining official City records, legal documents, and conducting voter registration and Elections.
Attending meetings of the City Council, Boards and Commissions as may be required and taking and transcribing the minutes, preparing minutes for indexing, retention, and distribution, and maintenance of the City Council's legislative history. Preparation and posting of City Council and Commission Agendas and Agenda Packets for dissemination to City Council, Council appointed Commissions, City Staff, and public. Preparation, posting and publishing of all legal notices of the City Council and Commissions and preparing a variety of other notices in accordance with City, State and Federal Law. Maintaining Resolutions, Ordinances, Contracts, and Municipal Code codifications. Composes and prepares correspondence advising various individuals/groups of City Council actions and is custodian of the city seal.
Administers oaths or affirmations and takes and certifies affidavits and depositions pertaining to City affairs.
Acts as filing officer as required by the Political Reform Act of 1974 as amended, and performs all duties as required by law.
PERSONNEL SERVICES:
5100 SALARIES: Provides for City Clerk Salary of $350 per month pre-tax. 5910 BENEFITS: Provides for the City cost of FICA and taxes.
SUPPLIES:
001-6100 OFFICE SUPPLIES: Funds City Clerk’s proportional cost of stationary, copy machine paper, and other office supplies.
001-6150 MATERIALS AND SUPPLIES: Funds the purchase of necessary supplies other than paper and stationery such as Minute Books and associated special paper. 001-6300 PROFESSIONAL SERVICES: Finances codification services for new ordinances and updates to the City’s Municipal Code and online website copy from the General (001), Sewer Enterprise (610) and Water Enterprise Funds (630). . 001-6310 ELECTIONS: Funds City’s Election costs held in November on even numbered years. 001- BALLOT MEASURE: Funds additional election costs associated with the Ballot Measure to change positions of City Clerk and City Treasurer from elected to appointed. 630-6350 COMMUNICATIONS: Funding provided by the General Fund for share of departments phone system.
001-6500 PRINT-ADVERTISING: Funds noticing of all City Public Hearings, Meetings, Sealed Bid/Proposals, Ordinance publications and any other necessary notices. 001-7000 ASSOCIATION DUES: Provides for membership in the City Clerk's Association. 001-7200 CONFERENCES AND MEETINGS: When funding is available, finances the City Clerk’s attendance at City Clerk Training/Meetings and League of California Cities Convention. 50 51
CITY OF CORNING
ANNUAL BUDGET DETAIL
LEGAL SERVICES
(1400)
ACTIVITY DESCRIPTION:
The City Attorney is appointed by and serves at the pleasure of the City Council. The firm of Moore & Bogener, Inc., specifically Collin Bogener, currently serves as the City Attorney. The City Attorney, a contracted consultant, is appointed by and serves at the will of the City Council under a flat monthly fixed rate contract.
The City Attorney serves as legal counsel to the City in its day-to-day operations and serves as legal advisor to the City Council, Commissions and Departments of the City. He does not provide assistance to the general public.
The City Attorney must possess a strong knowledge of Municipal Law and legal issues arising from court decisions. This knowledge is essential to be aware of the need for Specialized Counsel, and to direct and supervise this specialized counsel in the handling of any city litigation. The City’s Attorney is also responsible for the preparation and review of ordinances, resolutions, and other legislation as well as providing legal guidance on daily business issues such as miscellaneous contracts, agreements, and public information requests, etc.
PROFESSIONAL SERVICES:
6301 CITY ATTORNEY SERVICES: This account provides for the City Attorney to attend City Council Meetings, fax, copies, phone costs, and for preparation of City Ordinances.
Funding for this service is provided from funds 001 (General Fund), 610 (Sewer Enterprise Fund) and 630 (Water Enterprise Fund).
6304 EMPLOYEE RELATIONS SERVICES: Provides for the labor relations consultant and for specialized Legal Counsel when necessary. Funding for this service is provided from funds 001 (General Fund), 610 (Sewer Enterprise Fund) and 630 (Water Enterprise Fund).
6345 CONSULTANT, LITIGATION SERVICES: Provides funding for legal services associated with legal litigations against the City.
7200 CONFERENCES AND MEETINGS: Funding provided for the City’s share to attend various conferences & meetings such as League of California Cities Conference.
Funding is provided from funds 001 (General Fund), 610 (Sewer Enterprise Fund) and 630 (Water Enterprise Fund).
8001 BOOKS AND PERIODICALS: Funds costs for necessary reference books needed to support the City Attorney. Funding for this service is provided from funds 001 (General Fund), 610 (Sewer Enterprise Fund) and 630 (Water Enterprise Fund). 52 53
CITY OF CORNING
ANNUAL BUDGET DETAIL
FINANCE DEPARTMENT
(1500)
ACTIVITY DESCRIPTION:
The City’s Finance Department is responsible for maintaining the financial records of all the city departments. This includes the water & sewer billing system, business licenses, motel taxes, employee payroll and all accounts receivable & payable. The Department consists of Assistant Finance Director Khrystie Shoemaker, Accounting Technicians Lori Sims and Mirta Hernandez, and Accounting Assistant Destiny Lopez. The City Manager serves as the Finance Director.
SALARIES - 5100: Funds salaries for the Accounting Manager, an Accounting Technician, and an Accounting Assistant. These salaries are split between three Funds: General Fund (001) 10%, Water Fund (630) 40%, and Sewer Fund (610) 50%.
ACCRUAL BUYOUTS - 5300, 5350, 5400, 5600, 5650, 5700, 5800, 5850: Funds payouts for Vacation/Vacation Cash Out (5300 - 5350); Sick Leave (5400); Administrative Leave/Cash Out, Holiday Pay (5700); Compensatory Time Off/Compensatory Cash Out (5800-5850). Included within these line items is Leave balances & allotted percentage of Sick Leave balances upon retirement.
OVERTIME – 5200: Funding for these services is provided from the General Fund (001), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
BENEFITS - 5900, 5910, 5915, 5920, 5921, 5930, 5950: Funds the City contribution towards Deferred Compensation (5900); FICA (5910); Disability (5915); Retirement (ER-5920, EE5921); Health Insurance (5930); Life Insurance (5950).
SUPPLIES:
6100 OFFICE SUPPLIES: funds general office supplies, stationery, and computer supplies; all funding is provided from the General Fund (001), Sewer Enterprise Fund (610), Solid Waste Fund (615) and the Water Enterprise Fund (630).
6150 MATERIALS & SUPPLIES: Funds purchases of supplies other than paper and general office supplies and is provided from the General Fund (001), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
6300 PROFESSIONAL SERVICES: Funds contract costs of the City's independent Auditor, Accounting Consultant which provides accounting/auditing services, ADP Payroll Services, and Hinderliter De Lamas & Assoc. (HdL) Services. Funding is provided from the General Fund (001), Business License ADA Fund (080), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
6318 BANK FEES: Funds cost of accepting online payments for water, sewer, and general fund purposes is provided from the General Fund (001), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
6350 COMMUNICATIONS: Funds department’s share of the phone system and costs of membership programs cost is provided from the General Fund (001), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
6600 RENTS AND LEASES: Funds postage machine lease and is provided from the General (001); Sewer Enterprise (610), and the Water Enterprise (630) funds. 6700 EQUIPMENT MAINTENANCE: Funds various maintenance agreements for: Postage machine, copy machine, MOM System (Corbin Willits), and a portion of the Computer Consultant Services. These costs have steadily increased as the City has added more complex office equipment. The computer network requires continued maintenance and care.
Funding for these services is provided from the General Fund (001), Sewer Enterprise Fund (610), Solid Waste Fund (615) and the Water Enterprise Fund (630). 54 6950 UNCOLLECTIBLES: Funds uncollectible bad debt from water and sewer bills. This bad debt, when compared to over $1,500,000 per year in billings, is very small. Funding is provided by the Sewer Enterprise Fund (610) and the Water Enterprise Fund (630). 7000 ASSOCIATION/DUES: Funds membership for associations and is provided from the General Fund (001), the Sewer Enterprise Fund (610), and the Water Enterprise Fund (630). 7100 TRAINING/EDUCATION: Funds training and is provided from the General Fund (001), the Sewer Enterprise Fund (610), and the Water Enterprise Fund (630). 7200 CONFERENCES/MEETINGS: Funds are only included to cover personal vehicle mileage and meals, if any, in support of City operations and are provided by the General Fund (001), the Sewer Enterprise Fund (610), and the Water Enterprise Fund (630). 7985 CASH OVER/UNDER: Provides funds to balance Finance’s cash drawer and is provided from the General Fund (001) and the Water Enterprise Fund (630). 9300 MACHINERY/EQUIPMENT: Funds unforeseen equipment replacement; unused funds at the end of the year remain in the General Fund. This funding is provided from the General Fund (001), Sewer Capital Replacement Fund (381), Reserve Fund (383), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
9335 (079) NEW ACCOUNTING SOFTWARE: Provides funding for updated/new accounting software for the Finance Department to replace the antiquated MOM System currently being utilized.
55 56
57 58
59 CITY OF CORNING
ANNUAL BUDGET DETAIL
GENERAL CITY
(1600)
ACTIVITY DESCRIPTION:
General City carries the “Budget Detail” on those annual City expenses not specifically related to a single City Department, such as City Hall’s utilities and insurance. Responsibility for managing these costs rests with the City Manager’s Office and the Finance Department. The City Manager's Administrative Services Manager manages Workers’ Compensation and Liability Claims. The City Manager is currently the City's Risk Manager.
5935 UNFUNDED ACCRUED LIABILITY: The Unfunded Accrued Liability (UAL) obligation represents the market value of the assets minus the discounted value of the future liabilities. When a plan or pool’s Market Value of Assets is less than the Actuarial Accrued Liability, the difference is the plan or pool’s UAL. An unfunded liability results in the City paying contributions in excess of the normal cost or the employer Unfunded Accrued Liability (UAL) annual contribution amount. The UAL is amortized over a period of time based on CalPERS amortization policies. The City’s annual UAL contribution payment calculated by CalPERS is designed to pay down the UAL principal and interest over that amortization period (currently 30 years).
Due to low rates of return in the recent past, we anticipate a significant increase to the UAL in a few years. The effects will not be felt immediately because CalPERS averages its returns over a period of a few years, so that there are not large annual swings in the UAL.
Funding is provided by the General Fund (001) at 78%, Sewer Enterprise Fund (610) at 9%, and the Water Enterprise Fund (630) at 13%.
5940 BENEFITS-WORKERS’ COMPENSATION: Workers’ Compensation deposits are placed in this General City Division for all operating Departments. Costs are apportioned between the General (75%), Water (15%) and Sewer Funds (10%) based on current City employment levels in the funds. The Northern California Cities Self Insurance Fund (NCCSIF) provides insurance coverage for the City of Corning. State Law allows Cities to self-insure rather than obtaining commercial insurance. NCCSIF is a Joint Powers Authority (JPA) under State Law. Working together, JPA Member Cities seek and obtain the best insurance coverage for their cities. Each City bears the first $100,000 cost per Workers’ Compensation claim; costs over $100,000 are shared by the Cities’ “pool” and costs over $500,000 are insured by a larger agency.
001-6150 MATERIALS AND SUPPLIES: Funds materials/supplies not associated with a specific department.
001-6175 WEED/TREE SPRAYING: Funds 1/3 of contracted City Weed/Tree Spraying services (001-6175-1600-General City, 108-6175-3000-Streets, 610-6175-5200-WWTP). 001-6300 PROFESSIONAL SERVICES: Funds contracts/agreements with MGT of America Contract for SB-90 Claims Recovery and Housing Tools for CDBG Program Income, these General Fund (001), Sewer Enterprise Fund (610), and the Water Enterprise Fund (630).
001-6313 SENIOR CITIZENS CENTER: Funds annual $2,700 contribution by the City to the Corning Senior Center, Inc.; and any necessary building maintenance. 001-6350 COMMUNICATIONS: Funds expenses not easily attributed to individual departments such as telephone and postage.
001-6410 ELECTRICITY: Funds electrical utility bills not easily attributed to individual departments.
001-6430 NATURAL GAS: Provides funding for the City Hall complex PG&E natural gas bill. 60 6700 EQUIPMENT MAINTENANCE: Funds Maintenance Agreements on the copy machines, Access Management Shredding Services, and portion of the IT Services Agreement with Computer Logistics. Funding is provided by the General Fund (001), Sewer Enterprise Fund (610) and the Water Enterprise Fund (630). 6800 GENERAL INSURANCE: Finances fire/damage Insurance for all City structures and motor vehicle Insurance for City vehicles. Charges for Water, Sewer, and Airport Equipment and facilities are charged directly to those Enterprise Funds and will not be reflected in this General City Account. Funding provided by the General Fund (001), Sewer Enterprise Fund (610) and the Water Enterprise Fund (630). 6810 LIABILITY INSURANCE: Charges here reflect the City’s deposits for liability coverage through the Northern California Cities Self Insurance Fund. Costs are apportioned between the General, Water and Sewer Funds. The City is directly responsible for the first $50,000 in liability coverage costs called the “Banking Layer”; all City members of the JPA “pool” share the cost of claims over $50,000 up to $500,000; “Excess Insurance” coverage is then provided up to $10,000,000 through membership of our NCCSIF in the much larger California Joint Powers Risk Management Authority “CJPRMA”. Funding is provided by the General Fund (001), Sewer Enterprise Fund (610) and the Water Enterprise Fund (630).
001-6815 UNEMPLOYMENT INSURANCE: The General Fund finances unemployment costs charged to the City.
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63 CITY OF CORNING
ANNUAL BUDGET DETAIL
AMERICAN RESCUE PLAN ACT (ARPA)
(1850)
ACTIVITY DESCRIPTION:
The American Rescue Plan Act of 2021 (Act) appropriated Coronavirus State and Local Fiscal Recovery Funds for allocation by the U.S. Department of the Treasury to states, counties, metropolitan cities, and small cities with populations under 50,000 (referred to as non-entitlement units of local government). Award amounts are based on each entity's share of the population within each group.
The City of Corning received $1,844,396. Of this amount, $250,000 was approved for a Downtown Corning Historical Business District Awning Program and $1,590,000 of the funding was approved by the City Council to fund a reimbursement agreement for a water and sewer crossing whereby the developers would fund the cost of the bore with the City reimbursing them for all or a great portion of the work after completion. The Request for Proposals was authorized by the City Council for issuance at the March 14, 2023 City Council meeting. Galleli Real Estate proposal included all required items. A contract with Galleli Real Estate was approved by the City Council.
SUPPLIES:
005 – 8026 Galleli Reimbursement Agreement: Funding is provided from a portion of the $1,844,396 American Rescue Plan Act (ARPA) (1850) Funds awarded to the City.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
CITY TREASURER
(1900)
ACTIVITY DESCRIPTION:
Laura Calkins serves as the current City Treasurer. The City Treasurer is now an appointed position after voters approved changing the position from elected to appointed in the November 5th, 2025, election. The City Treasurer works with City Council and works in cooperation with the City Manager, Finance Director, and the City Clerk.
The City Treasurer makes the investments and projects the need for funds to be available to meet the City’s financial obligations. Once a month the City Treasurer prepares and presents a written report of the City Investments to the City Clerk who files a copy with the City Council.
The duties of the elected City Treasurer have been largely replaced by the City’s City Manager, Assistant Finance Director, and Finance Department. The City Treasurer, however, remains as one of four City positions required to co-sign City warrants, which require two of the four signatures.
PERSONNEL SERVICES:
5100 - SALARIES: Funds the monthly City Treasurer salary which is currently set at $50 per month.
5910 - BENEFITS: This account provides City funding for the required Federal Insurance Contributions Act Tax (FICA).
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CITY OF CORNING
ANNUAL BUDGET DETAIL
RECREATION DEPARTMENT
(3300)
ACTIVITY DESCRIPTION:
Planner II/Recreation Coordinator II Chrissy Meeds directs the Recreation Department under the supervision of the City Manager and is responsible for the development and implementation of a Recreation Program in the City of Corning. The Department’s goal is to organize, supervise, coordinate, and evaluate recreational activities. The Department will Transition from primarily contracted instructors to part time employees this fiscal year.
RECREATIONAL PROGRAMS:
The City Council approved continued sponsorship of some of the Programs previously offered through the Recreation Department. The active “City Council Approved Programs” continued under the coordination and supervision of independent instructors are Kenpo Karate, Robotics, Basketball, Jiu Jitsu, Cardio Drumming, Jr. Cardettes, and HIT (High Intensity Training), and Flag Football to name a few.
The Promise Neighborhood Grant historically funded Recreation Coordinator Jesenia Rodriguez and the following youth recreation programs: Dance/Gymnastics, Photography, arts and crafts, Little Learner Reading, and video games to name a few. This funding expired at the end of June 2025.
Sustainable efforts are being made to continue to fund the Recreation Department and staff.
This is critical with the anticipation of the Recreation Center and City Plaza.
PERSONNEL SERVICES:
5100 - SALARIES: The direct labor costs for Recreation Coordinator Christina Meeds(.5 FTE), 1 Fulltime Employee and Part-time instructors are funded by City General Fund.
5300/5350/5400/5700/5850 – ACCRUAL BUYOUTS: Funds payouts for Vacation/Vacation Cash Outs; Sick Leave; Holiday Pay; and Compensatory Time/Comp. Time Cash Outs; Vacation Leave balances & allotted percentage of Sick Leave balances upon retirement.
5900, 5910, 5915, 5920, 5921, 5930 and 5950 – BENEFITS: Provides funding for benefits such FICA, Disability Ins., ER/EE PERS, Health Ins., and Life Insurance.
SUPPLIES:
001 - 6150 MATERIALS & SUPPLIES: The General Fund funds Office & Program supplies. 001 - 6300 PROFESSIONAL SERVICES: Funding is provided for professional services associated with the Recreation Department.
001 - 6349 RECREATION INSTRUCTORS: Funding provided from the General Fund for Fee Based Instructors working as City temporary employees via contract. (City collects program fees and distributes to Independent Program Director, retaining 5% for processing.)
001 – 7100 TRANING/EDUCATION: Provides funding for training/education to support recreational programs.
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70 CITY OF CORNING
ANNUAL BUDGET DETAIL
ECONOMIC DEVELOPMENT PROGRAM
(4010)
ACTIVITY DESCRIPTION:
Economic Development in the City of Corning includes those programs which are intended to cause economic growth for the City and the surrounding area. As a small City, Corning cannot provide an Economic Development Manager. This responsibility rests with the City Manager, Planning Director and Public Works Director acting as “Team Leaders” along with the excellent support of two local organizations with which the City interacts.
1. THE CORNING CHAMBER OF COMMERCE: Their purpose is to foster business growth within the City by promoting local businesses and encourage quality development and residential growth. The Chamber coordinates many community activities designed to bring visitors to the City. Currently the City allocates an annual contribution of $12,000 and pledges an additional annual large business donation match not to exceed $4,000.
2. 3CORE: A private, Non-Profit Corporation working in the Tri-County Region (Tehama, Glenn, and Butte Counties) as a financial “go-between” for small businesses, assisting them in locating financial capital needed to reach their business goals. The City has allocated $7,500 for the City’s portion of the 2024-2025 local grant match.
UPCOMING ACTIVITIES:
• Continued quarterly meetings with City of Corning Staff. • Continuation of direct business services included in current, private grant funding. • Activities outlined in Partnership Agreement.
• Assistance with the Downtown Business Facade Program. • Assistance with the creation of a Vision for the City.
PAST 3CORE CORNING ACTIVITIES COMPLETED:
• With stakeholder participation, they completed the 2022-2027 Comprehensive Economic Development Strategy (CEDS), a blueprint guiding regional leaders across industry, government, nonprofits, and educational institutions in framing actions having strategic economic value for the region;
• Assisted in navigating through various funding opportunities from the Federal and State Government;
• Developed/implemented unique programs that support small businesses, helping them to stabilize and recover from the adverse effects of the COVID-19 Pandemic; • Support small businesses in the region through their Business Resource Liaison (BRL) and Lending Departments and act as the conduit to Federal and State funding opportunities, including the State of California Small Business Grant Program, where almost 1,800 businesses received over 22 million in unrestricted grant dollars; and • Continue as a key part of Corning’s “Economic Development Team”, by assisting in finding “gap” financing for commercial and industrial development ventures.
BUDGET DETAIL:
001 - 6312 CHAMBER OF COMMERCE: Funds $12,000 per year plus a yearly business donation match not to exceed $4,000 for a total of $16,000 annually. 001 - 7408 3CORE: FUNDS a $7,500 annual Planning Grant match for 3CORE funded by the City’s General Fund.
077 -8031 ECON. DEV. PROJ.: Provides funding in the amount of $5,000 in support of any Economic Development Projects.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
PLANNING DEPARTMENT
(4100)
ACTIVITY DESCRIPTION:
The Planning Department is responsible for implementation of the City’s General Plan, Zoning, Environmental Reviews, Use & Variance Permit processing, and Parcel/Subdivision Map processing.
In addition to reviewing, processing, and monitoring planning applications/projects, Staff continually reviews informal “concept plans” and incorporates the responses of various City departments to those concept plans. The Planner must involve citizens in the Planning process as well as coordinate planning with other Governmental agencies.
Land Use Planning involves collaboration between other City departments such as Public Works, Building, Fire, Police, Engineering, and the City Attorney with oversight by the Planning Commission and City Council.
Christina Meeds is the City’s part-time Planner II. As such she assists development applicants through the planning process on a project-by-project basis. With City Council approval, the City will retain, on an “as needed” basis, the services of a Planning Consultant to assist Planner Christina Meeds.
PERSONNEL SERVICES:
5100 - SALARIES: Provides funding for the Planner 2 salary and Planning Consultant services. 5125/5300/5350/5400/5650/5700/5800/5850 - ACCRUAL BUYOUT: These accounts fund Vacation/Vacation Cash Outs; Sick Leave; Holiday Pay; and Compensatory Time/Comp.
Time Cash Outs.
5900/5910/5915/5920/5921/5930/5950 - BUDGETED BENEFITS: This account provides for City contributions to FICA; Disability Insurance; ER/EE PERS, Health Insurance, and Life Insurance.
SUPPLIES:
001-6100 OFFICE SUPPLIES: Funds permit forms and other necessary department supplies. 001-6150 MATERIAL/SUPPLIES: Provides funding for paper, envelopes, equipment, etc. 001-6300 PROFESSIONAL SERVICES: Funds City Engineer and Planning Consultant services for Parcel/Subdivision Map reviews, meeting attendance, and Planning Consultation services to assist with preparation of Environmental Assessments/Development reviews. Services are partially offset by fees included in Revenue Account 001-4613 and funds 610 & 630. 154-6300 PROFESSIONAL SERVICES: LEAP Grant funds 7th Cycle Housing Element. 610-6300 PROFESSIONAL SERVICES: Funded through Sewer Enterprise Funds. 630-6300 PROFESSIONAL SERVICES: Funded through Water Enterprise Funds. 001-6331 GIS SUPPORT: Funds support services to improve/maintain the City’s Geographic Information System.
001-6350 COMMUNICATIONS: Funds department’s phone and copy costs. 001-6356 DIF STUDY: Funds cost of the Development Impact Fee Study. 001-6700 EQUIPMENT MAINTENANCE: Funds department’s office equipment service. 001-7000 ASSOCIATION DUES: Funds Planning Association dues. 001-7200 CONFERENCES & MEETINGS: Funds costs for attendance at meetings and the annual League of California Cities Planners Institute.
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75 CITY OF CORNING
ANNUAL BUDGET DETAIL
BUILDING AND SAFETY DEPARTMENT
(4300)
ACTIVITY DESCRIPTION:
City Building Official Benjamin Mierzwak is a basically a one-man department and the Building & Safety Department’s responsibilities consist of:
• Issuing Permits for new construction, remodels, demolition of existing buildings, and entering new permits and associated information into the Building Software Program IWorQ; • Providing inspection services on new buildings and re-inspection services for building additions, modifications, and alterations;
• Providing plan check services for new construction projects, building additions, remodel projects, and he closely works with contractors to coordinate Building and Code Enforcement related activities;
• Enforcement of the California Building, Plumbing, Mechanical, Electrical, and Fire Codes; and • Coordination of abatement of dangerous buildings, enforcement of the State of California Administrative Code, Health and Safety Code, and the California Energy Commission Title 24 requirements.
The Building Department’s only Staff Member generally consists of the Building Official who also performs Public Works Project/Permit Inspections, he also works closely with the City Planner and Finance Staff on Zoning Code and Business License enforcement. The City also now utilizes the services of a Part-Time Inspector for coverage when the Building Official is on vacation or has an extended illness/injury. The Building Official, and periodically a Part-Time Inspector are funded by the General, Water and Sewer funds.
The Building & Safety Department’s software program (iWorq) which has been very beneficial to Staff as it not only provides for issuance and tracking of Building Permits, but also for Code Enforcement.
PERSONNEL SERVICES:
5100 SALARIES: Funds Building Official Direct Labor out of funds 001 (General Fund); 610 (Sewer Enterprise Fund); and 630 (Water Enterprise Fund). 5300/5400/5600/5700 - ACCRUAL BUYOUT: These accounts fund Vacation/Vacation Cash Outs; Sick Leave; Administrative Leave/Admin. Cash Outs; Holiday Pay; and Compensatory Time/Comp. Time Cash Outs and payment of Vacation Leave balances & allotted percentage of Sick Leave balances upon retirement. 5900/5910/5915/5920/5921/5930/5950 - BUDGETED BENEFITS: This account provides for City contributions to FICA; Disability Insurance; ER/EE PERS, Health Insurance, and Life Insurance.
SUPPLIES:
6100 OFFICE SUPPLIES: Funds costs of necessary department supplies such as paper, envelopes, and forms.
6150 MATERIALS & SUPPLIES: Funds other costs not associated with office supplies. 6300 PROFESSIONAL SERVICES: Funds costs for necessary plan check outsourcing services, and part-time inspection services contract.
6350 COMMUNICATIONS: Finances costs for cell phone, computer, etc. 6700 EQUIPMENT MAINTENANCE: Funds repairs, software service and maintenance of office equipment; including costs of building department software; currently the Building Department utilizes iWorq.
76 7000 ASSOCIATION DUES: Funds International Conference of Building Officials Annual Dues, professional publications, and subscriptions.
7100 TRAINING/EDUCATION: Funds internal and external education/training necessary to maintain required Building/Public Works Inspector State certifications. 7200 CONFERENCES/MEETINGS: Funds private vehicle mileage and attendance at conferences and meetings.
7500 VEHICLE OPERATION/MAINTENANCE: Funds vehicle operation/maintenance costs. 7750 CODE ENFORCEMENT: Funds abatement of dangerous building concerns and other related Code Enforcement issues. Some associated expenses are recouped via recorded property liens, through Receivership recoveries, or by invoicing. 9085 VARIOUS BUILDING DEMOS: Funds cost of cleanup/demolition of buildings subject to code enforcement.
9200 SB1473: Provides expenditure account to pay the mandated State Fee for the Development of State Building Standards that is collected with the Building Permit fees. 9201 STRONG MOTION: Provides expenditure account to pay the required State of California Earthquake fees collected with the Building Permit fees on new construction (residential and commercial).
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79 CITY OF CORNING
ANNUAL BUDGET DETAIL
GENERAL TRANSFERS
(5500)
ACTIVITY DESCRIPTION:
The line items below provide funding for the monetary transfers from Measure A Funds received necessary to fund the various capital improvement needs of the various City Departments.
PROFESSIONAL SERVICES/MATERIALS/SUPPLIES:
001-9335: ACCOUNTING SOFTWARE: Represents monies transferred for Accounting Software.
002-9501 BUDGETED TRANSFERS: Represents City Council approved budgeted transfers.
002-9829: CAPT’L REPLACEMENT TRANSFERS – PUBLIC WORKS DEPT.:
Represents monies transferred for the future capital-placement needs of the Public Works Department.
002-9830: CAPT’L REPLACEMENT TRANSFERS – FIRE DEPT.: Represents monies transferred for the future capital replacement needs of the Fire Department.
002-9836: DISPATCH SUPPORT: Represents monies transferred capital replacement needs for Dispatch Support.
002-9837 SUPPORT PART-TIME PW: Represents monies transferred to in support of part-time Public Works personnel.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
PROP 68 PARK PLAZA
(6140)
ACTIVITY DESCRIPTION:
The City was awarded an $8.5 million Grant from the California Department of Parks and Recreation Proposition 68, Round 4, Statewide Park Development and Community Revitalization Program in fiscal year 2021-2022. This grant is to fund the construction of a Recreation Center, Splash Pad, and City Plaza on a 1.79-acre parcel directly across from City Hall on the southside of Solano Street between Third and Fourth Streets.
The City Plaza will include a Recreation Center with an open gymnasium and specialty rooms for recreation programs. It will also include an outdoor Amphitheater, a Splash Pad, music play areas, chess tables, and planter seat walls. The project will allow the City to expand its current recreation program offerings which currently is hampered due to a lack of facilities.
It is anticipated that the Recreation Center and City Plaza, in addition to providing a place for residents to participate in recreational programs and opportunities, will also provide a place for community events/activities and become a catalyst to revitalize our downtown.
SUPPLIES & SERVICES:
360-7396 PRE-CONSTRUCTION DESIGN: Funding from Prop 68 for the PreConstruction of the City Plaza including concept and design. 360-7397 CONSTRUCTION: Funding from Prop 68 for the Pre-Construction of the City Plaza construction.
82 83
84 Patrol MajorCrimes Administration Corning High School Communications Sgt. Portillo Sgt. Curiel Sgt. Pryatel Detective
McIntyre
SRO Hewitt Dispatch Supervisor
Secretary Smith Knight
PO Rodriguez PO Ross (K9) PO Ellena Dispatch/Records Duncan PO Herrera SRO Hewitt PO Barry Dispatch/Records Fountain CSO Hansel CSO Estes Detective
McIntyre Dispatch/Records Hudson
Dispatch/Records Gutierrez
Chief Bassett
Corning Police Department
Sgt. Squier
PO Valencia
85 CITY OF CORNING
ANNUAL BUDGET DETAIL
POLICE DEPARTMENT - PATROL DIVISION
(2114)
ACTIVITY DESCRIPTION:
The Patrol Division is responsible for a variety of programs designed to maintain law and order, protect life and property, control traffic, prevent crime and apprehend law violators. The authorized funded level of service is 1 Police Chief, 11 sworn officers and 1 administrative staff, broken down as follows:
(1) Police Chief
(4) Police Sergeants
(6) Patrol Officers (1 Partially Grant Funded)
(1) Detective
(1) Patrol Officer/CUHS District School Resource Officer (Partially funded) (1) Administrative Secretary
2024/2025 ACCOMPLISHMENTS:
The Department continues the pursuit of community policing by the combined approach of education, intervention, and enforcement to deter crime and address crime-related community issues.
• Corning Police Department increased staffing back to normal levels. • Brought back the K9 program with the promotion of Officer Ross and the purchase of K9 Ghost.
• There are now 2 CSO’s on duty 7 days per week.
• The Corning Police Department was able to continue the assignment of a School Resource Officer to Corning Union High School and Centennial High School, when staffing allowed, through partial funds from Corning Union High School District. • The Department continues to provide mandated training to personnel, however, more continual education and training, including in-house training, is needed. • The Department was able to unfreeze and fill the Detective position. • The Department added to the fleet two new Ford F-150 Interceptor pickups, 1 CSO pickup, and two new Explorers.
• Staff continue crime specific details with the POP Team. 2025/2026 GOALS:
1. Increase Officer Staffing
2. Staff a School Resource Officer at Corning Elementary Schools.(Pending funding agreement)
3. Upgrade fencing/parking area for added staff safety.
4. Continue to address crime-related issues specific to our community by expanding and/or implementing programs that would encourage community participation in solving crimerelated problems.
5. Continue to provide mandated training to personnel in the most cost-effective manner that best meets the needs of the Department and the community. 86 PERSONNEL SERVICES:
5100 SALARIES
5100 ACCRUAL BUYOUTS: Administrative Admin Leave payouts, vacation payouts, compensatory time payouts, holiday pay, sick leave, and vacation payout upon retirement, etc.
5125 PART-TIME SALARIES
5200 OVERTIME:
5300/5350/5400/5500/5600/5650/5700 – ACCRUAL BUYOUTS: Funds payouts for Vacation Leave/Payouts; Sick Leave/balances upon retirement; Workers Comp.
Time Off; Administrative Leave/Payouts; Holiday Pay/cash outs; and Compensatory Time/cash outs.
5900/5910/5915/5920/5921/5930/5950/5960 BENEFITS: City contributions toward FICA, Disability Insurance, PERS (ER/EE), Health Insurance, Life Insurance, and Uniform Allowance.
Note: Funding of personnel costs is partially augmented with various grant funds SUPPLIES:
6150 MATERIAL/SUPPLIES: Photographic material, evidence collection supplies and equipment, medical aid supplies, chemical testing materials, other miscellaneous items not included in other line-item accounts.
6250 SMALL TOOLS: This fund is used to replace broken non-accountable equipment or materials.
6260 UNIFORM/CLOTHING: For new Patrol Officers, Dispatchers, Community Service Officer and VIPS uniforms and replacement of existing officer uniforms, uniform equipment and clothing which become damaged or destroyed during the course of duties.
6300 PROFESSIONAL SERVICES: Provides for background investigations, new Department employee fingerprint fees, medical examinations (including new employee physicals), lab analysis including blood alcohol analysis for individuals driving under the influence of drugs or alcohol, psychological evaluations, vaccinations, Concealed Weapons Permit applicant fingerprinting fees, and other professional services.
6303 PARKING CITATIONS TO COUNTY: Covers fees payable to the County for parking citations issued by the City.
6316 SCHOOL PROGRAMS: Provides for the supplies and maintenance for various school and youth programs.
6552 SAFETY ITEMS: To purchase safety items directly connected to officer safety, such as ammunition, protective training equipment, body armor, Taser supplies, and replacement of damaged safety equipment.
6555 BSCC’23 CORDIAPP: Grant funded subscription to Wellness app for all Police Staff.
6750 BUILDING MAINTENANCE: Provides funding for all department building maintenance.
7000 ASSOCIATION DUES: Membership fees to professional organizations. 7100 TRAINING & EDUCATION: Provides for necessary education to maintain California Peace Officer Standards and Training (POST) certification of all officers 87 within the Department. A portion of all POST-certified training is reimbursed by POST.
7403 SECRET WITNESS: Provides for the local portion of a county-wide Secret Witness Program, which is charged on a per capita basis.
7500 VEHICLE OPERATIONS / MAINTENANCE: Provides for periodic maintenance, repairs, safety inspections and fuel for all Department vehicles (excluding Animal Control).
8007 2012/13 PROP. 30 FUND ALLOCATION CARRYOVER: This line item contains funds from Red Bluff Police Department and is to be used for maintenance costs associated with the Mobile Digital Computers.
9005 TASER PAYMENT: Provides funding for new Tasers.
9006 BODY CAMERA PAYMENT: Provides funding for new body-worn cameras and multi-dock replacement.
9160 COMPUTERS: Provides funding for computer needs/repairs. 9302 CANINE PROGRAM: Provides for further training and legal updates for the Department’s K-9 Program.
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90 CITY OF CORNING
ANNUAL BUDGET DETAIL
POLICE DEPARTMENT – CAPITAL REPLACEMENT
(2116)
ACTIVITY DESCRIPTION:
The Capital Replacement account contains the Department’s desired capital replacement projects listed by priority of need.
2025/26 CAPITAL IMPROVEMENT GOALS:
Priority (1) New Patrol Vehicle: The Department is requesting one (1) new patrol vehicle.
Priority (2) Dispatch Remodel: The Department is remodeling the Dispatch Center. A CalOES grant is providing for all new consoles and equipment for the 911 System.
Priority (3) Add new electronic gates and new fencing for safer staff parking.
BUDGETED ITEMS:
071-9160 COMPUTER REPLACEMENT
071-9301 EQUIPMENT REPLACEMT: Gate and Fence Project. Add electronic gates to the new parking area for police department staff due to safety concerns from the public. 071 9500 VEHICLE REPLACEMENT: Purchase and upfit one (1) New patrol vehicle. 91 92
CITY OF CORNING
ANNUAL BUDGET DETAIL
POLICE DEPARTMENT – DISPATCH DIVISION
(2119)
ACTIVITY DESCRIPTION:
The Dispatch Division is responsible for the initial response and prioritization of the community’s request for police services, the dispatching of officers to calls for service, and providing information during emergency and non-emergency incidents. The division is responsible for the data input and dissemination of all Department records to other agencies and the public.
The current authorized level of service is:
(1) Communications Supervisor
(4) Dispatcher/Clerks
2024/2025 ACCOMPLISHMENTS:
• Upgraded doors and locks for added safety in the dispatch lobby.
Sent dispatchers to higher levels of training to expand their knowledge and skills. 2025/2026 GOALS:
• Provide required POST- approved training for all Department Dispatcher/Clerks. • Get new updated dispatch consoles and equipment through Cal OES. This is at no cost to the City. Currently in progress.
• Additional cameras in high crime areas.
• Update dispatch center for better functionality of CalOES console/911 center upgrades. • Update dispatch kitchen/locker room/bathroom utilizing Cal Cops overage grant funds.
PERSONNEL SERVICES:
5100 SALARIES
5125 PART-TIME SALARIES
5200 OVERTIME
5300/5350/5400/5750/5800/5850 - ACCRUAL BUYOUTS: Vacation/vacation cash outs; Sick Leave; Holiday cash out; and Compensatory time/Comp. payouts. 5900/5915/5920/5921/5930/5950/5960 - BENEFITS: City contributions toward FICA; Disability Insurance; PERS; Health Insurance; Life Insurance; and Uniform Allowance.
SUPPLIES:
6100 OFFICE SUPPLIES: This fund provides for office supplies for the Department. 6300 PROFESSIONAL SERVICES: Provides for Dispatch Center employee background investigations, polygraphs, physicals, lab analysis, psychological evaluations, vaccinations, and other professional services.
6350 COMMUNICATIONS: Covers computer transmission line fees, telephone-related expenses, licensing fees and maintenance expenses in connection with computer and Internet systems, radio maintenance and technical support, plus Cloud licensing. 6500 PRINTING/ADVERTISING: Provides for printing of various Department forms, business cards, letterhead stationery, and personnel employment advertising. 93 6700 EQUIPMENT MAINTENANCE: Provides for the ongoing maintenance of Department computers, voice logger, two-way radios and radio repeater and all applicable service and maintenance contracts including APBNet and office equipment leases. 6750 BUILDING MAINTENANCE: Provides for costs associated with Department building maintenance and minor improvements.
7100 TRAINING/EDUCATION: This provides for necessary and/or required Dispatcher POST-certified, OES, or Department of Justice training. 7406 COMPUTER/EQUIP/SOFTWARE: Updated RIMS Maintenance contract for Computer Aided Dispatch and Records Management Software System (RIMS). 9334 CCTV SEC CAMSYS: Security Camera System for Parks and Police Dept. interview room.
94 95
96 CITY OF CORNING
ANNUAL BUDGET DETAIL
POLICE DEPARTMENT – ANIMAL CONTROL/COMMUNITY SERVICES DIVISION (2200)
ACTIVITY DESCRIPTION:
The Animal Control/Community Service Division is responsible for the enforcement of municipal ordinances and State Humane Laws governing the keeping of animals in the City, including the collection and transporting of animals to the Tehama County Animal Shelter. Besides ensuring the proper disposition of problems with domestic and wild animals. The current authorized level of service is:
(2) Full-time Community Service Officers
2024/2025 ACCOMPLISHMENTS:
• Implemented CSO’s availability to work 7 days per week by splitting shifts. • Created a process to issue parking citations including follow up on unpaid citations to create revenue for the City.
• Implemented utilizing Property Room to sell any unclaimed property that has been stored in Evidence.
• The Community Service Officers continue to handle parking enforcement, vehicle abatement, animal control issues and evidence.
2025/2026GOALS:
• Continue promoting the professional image of the Division by promoting positive community outreach programs.
• Continue to provide up-to-date training for the Community Service Officers. • Continue with city-wide vehicle abatement.
PERSONNEL SERVICES:
5100 SALARIES
5200 OVERTIME
5300/5400/5700/5800 - ACCRUAL BUYOUTS: Vacation Pay; Sick Leave; Holiday Pay; and Compensatory Off Pay.
5900/5910/5915/5920/5921/5930/5950 BENEFITS: City contributions toward FICA; Disability Insurance; PERS; Health Insurance; and Life Insurance.
SUPPLIES:
6150 MATERIALS/SUPPLIES: Provides for the purchase of veterinary supplies and other supplies pertinent to animal control.
6300 PROFESSIONAL SERVICES: Provides for veterinary clinic expenses, rabies testing, and other professional services in connection with animal control. 7100 TRAINING & EDUCATION: Provides funds for training of the employee(s) responsible for animal control and code enforcement services.
7500 VEHICLE OPERATION & MAINTENANCE: Provides for maintenance, repair, and fuel for the Animal Control vehicle.
97 98
CITY OF CORNING
ANNUAL BUDGET DETAIL
POLICE DEPARTMENT – PAL PROGRAMS
(2201)
ACTIVITY DESCRIPTION:
The Tehama County Police Activities League (PAL) includes participation from all law enforcement agencies in Tehama County and provides recreational opportunities free to youth 8-18 years of age. These agencies believe that alternative activities and positive role models are protective factors that deter youth involvement in criminal and anti-social behavior. In conjunction with the Tehama County Police Activities League (PAL), the Police Department currently oversees the year-round PAL Wrestling/Boxing Programs (housed at the Transportation Center).
2024/2025 ACCOMPLISHMENTS:
Continued support of the year-round PAL Wrestling/Boxing Program. 2025/2026 GOALS:
To continue to support the PAL Wrestling/Boxing Program, which allows youth in the community alternative activities through recreational opportunities.
SUPPLIES:
6150 MATERIAL/SUPPLIES: Provides for materials and supplies needed in conjunction with the PAL Corning Youth Wrestling/Boxing Program.
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Corning Volunteer Fire Department
Voters
City Council
City Manager
Brant Mesker
Fire Chief
Tom Tomlinson
Capt. Co. 1
Jared Smith
Dispatcher
Damon Schlereth
First Assistant
Chief
Daymon Schlereth
Dispatcher
Billy Wooten
Dispatcher
Rocky Peterson
Dispatcher
Parker Johnson
Second Assistant
Chief
Jeff Nelson
Capt. Co. 2
Parker Johnson
Volunteer Firefighters
Capt. Co. 3
Billy Wooten
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CITY OF CORNING
ANNUAL BUDGET DETAIL
FIRE DEPARTMENT
(2300)
INTRODUCTION
The Corning Fire Department is manned 24-hours a day, seven days a week, and is staffed with 4 dispatchers, working 12-hour shifts and a Fire Chief that works 8-hours shifts, five days a week. The Corning Volunteer Fire Department(CVFD) consists of a First and Second Assistant Chief, three Captains and 21 Firefighters. The Department currently has an ISO rating of four.
DEPARTMENT ACTIVITY 2024:
The Fire Department provides fire and medical services to the commercial and residential areas located within the City Limits of Corning. CVFD also responds to traffic accidents, public service and HAZMAT incidents. The Department also responds to these incidents in South Tehama County via a mutual-aid agreement with CALFIRE and Tehama County.
The Department responded to 1165 calls for service in 2024. The total man-hours for response was approximately 1638, training and class hours 1,812, non-training community events hours 355 for a grand total of 3,805 hours of service by The Volunteers. In 2024 the Department responded to:
57 Fires
531 Medical Aids
576 Miscellaneous
The Department provided medical standby for the Jr. Rodeo, Olive Festival, and Corning High School Athletic events.
ACCOMPLISHMENTS 2024/2025:
Sponsored four (4) $1000.00 scholarships to Corning High School Graduates. Applied for and received Rural Fire Capacity Grant formerly Volunteer Fire Assistance (VFA) Grant used to update our wildland firefighting PPE and radio communication. Donated $500.00 to 1st Responder Therapy Dogs.
Donated $500.00 to Resolute Therapy Dogs.
Donated $500.00 to Andrew Hernandez Suicide Awareness Turkey Trot. Donated $500.00 to Corning Manta Rays.
Donated $500.00 to CUHS Sober Grad.
Continue to replace PPE for the Department.
Had all ladders tested and certified.
Volunteers continue necessary and required training weekly throughout the year with a priority on medical and structural firefighting.
Gave several tours of the Department to local daycares and elementary students. Members renewed their EMR Certifications.
Members renewed their CPR Certifications.
Responded to a Tehama County Fire request for station coverage. Weed and Property Abatement.
Supplied Toys and Food to 83 needy families in the City of Corning to help with their Christmas. Hosted wrapping party for the toys.
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Displayed the American Flag from Ladder Truck at cemetery for Memorial Day, Food Truck Tuesdays and Little League opening Ceremony. Truck 3 was also used for the Olive Drop at the car show and Olive Festival.
Hosted 2 Dinners, one during Hometown Christmas Parade. Hosted pancake breakfast during Olive Festival.
Read for “Read Across America” day at Woodson and Olive View Schools. Acquired a 2006 surplus Forest Service Engine and are equipping it to be a type 3 engine. Participated in all local parades with multiple apparatus. Donated $1000 to the Senior Center for new chairs
Fundraised and donated $2000 to the Phommathep Family. Donated $300 to Corning Recreation for free swim day.
PERSONNEL SERVICES:
5100 SALARIES: Provides funding for the Fire Chief.
5100 ACCRUAL BUYOUT: Retirement closeouts, etc.
5200 OVERTIME: Overtime Pay.
5900 BENEFITS: Funds City contributions to FICA, Public Employees Retirement System, Fire Service Award, Health Insurance, Life Insurance, Compensatory Time, Administrative Leave, Disability Insurance, Medicare, State Unemployment, and Taxes.
SUPPLIES:
5923 FIRE SERVICE AWARD: Funds recognition of service to the Corning Volunteer Fire Department.
5960 UNIFORM ALLOWANCE: Funds the purchase of Fire Chief uniforms and replacement of existing uniform equipment and clothing which become damaged or destroyed during the course of duties.
6100 OFFICE SUPPLIES: Funds office supplies such as paper, pens, etc. 6150 MATERIALS/SUPPLIES: Provides for departmental materials and/or supplies. 6240 ANNUAL FIREFIGHER FEES: Annual funding in the amount of $11,000 paid to the Corning Volunteer Fire Department for department response to fire alarms, miscellaneous incidents and training attendance.
6250 SMALL TOOLS: Purchase of small tools for maintenance and repair. 6300 PROFESSIONAL SERVICES: Monthly stipend for the 1st and 2nd Assistant Chiefs. 6410 ELECTRICITY: Electricity at the Fire Hall Complex. 6430 NATURAL GAS: Natural gas for heat and cooking.
6550 HEALTH DEPARTMENT SERVICES: State mandated hepatitis shots. 104
6551 EMPLOYEE PHYSICALS: Physical examinations/drug testing for new Volunteers and paid Staff.
6552 SAFETY ITEMS: Certifications of SCBA’s and the Aerial Truck and purchase/replacement of miscellaneous safety items such as gloves, boots, helmets, protective splash clothing, first aid kits, etc.
6700 EQUIPMENT MAINTENANCE: Repair/replacement of non-emergency tools and equipment.
6750 BUILDING MAINTENANCE: Maintenance of Fire Department Buildings. 7100 TRAINING/EDUCATION: LiveScan of new Volunteers, purchase/rental of training aids and books, and Training Instructor fees.
7200 CONFERENCES/MEETINGS: Meetings, classes, and seminars relating to Fire Codes, Sprinkler Systems, Hazardous Materials, Safety Management as well as County Committee meetings, etc.
7405 WEED ABATEMENT: Costs associated with weed abatement enforcement such as public notices, mailers, etc.
7406 COMPUTER/EQUIPMENT/SOFTWARE: Repairs, maintenance, upgrades, etc. for the departments Fire Service Programs.
7500 VEHICLE OPERATIONS/MAINTENANCE: Maintenance and operation of departmental vehicles.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
FIRE CAPITAL REPLACEMENT
(2301)
CAPITAL IMPROVEMENT PRIORITIES:
Capital Improvement priorities include replacement of:
Personal Protective Equipment
Paint fire department building
New repeater to enhance communications and safety
The above equipment is either past their service time, in need of upgrade to become compliant, will assist the department in becoming more efficient or are an ongoing need for wear and tear. The equipment listed is vital in fire fighting for the safety and protection for our Firefighters.
SUPPLIES:
076 9301 EQUIPMENT REPLACEMENT: Annual contribution towards funding the replacement of necessary firefighting equipment such as vehicles, SCBA’s, Turnouts, and extrication equipment.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
FIRE DISPATCH
(2302)
INTRODUCTION
The Fire Department’s Dispatch Center is manned 24-hours a day, seven days a week by a full time Staff consisting of 4 Dispatchers and the Fire Chief. Dispatchers are responsible for receiving all 911 calls, helping the public at the counter and on the business phone line as well as providing Burn Permits within the City Limits.
ACTIVITY DESCRIPTION
Fire Dispatch is a vital community communications link. This link ensures a timely and safe response of trained fire protection and emergency response personnel to the commercial and residential areas located within the City to deal not only with fire situations, but medical aids, vehicle accidents, hazmat spills, etc. The call volume effectively handled by the Dispatch Center consisted of:
City of Corning Dispatch:
57 Fires
531 Medical Aids
576 Miscellaneous
PERSONNEL SERVICES:
5100 SALARIES: Provides funding for the four fulltime Fire Dispatchers. 5100 ACCRUAL BUYOUT: Retirement closeouts, etc.
5200 OVERTIME: Overtime Pay.
5900 BENEFITS: Funds City contributions to FICA, Public Employees Retirement System, Fire Service Award, Health Insurance, Life Insurance, Compensatory Time, Disability Insurance, Uniform Allowance, Medicare, State Unemployment, and Taxes.
SUPPLIES:
6350 COMMUNICATIONS: Provides for phone and radio services. 6700 EQUIPMENT MAINTENANCE: Maintain, replace, or upgrade existing tools. 7406 COMPUTER/EQUIPMENT/SOFTWARE: Computer repairs or replacements and software updates for the Dispatch Center’s Programs.
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112
VOTERS
OF
CORNING
CITY
COUNCIL
Building Maint.
Equipment Maint.
Asst. P/W Director
Vacant
OPERATIONS
Final Map Checking
Development Review
P/W Inspections
P/W Plan Checks
Project Design City Engineer
Consultant
Northstar Eng.
ENGINEERING
Part-Time Office Asst.
Vacant/Not Funded
P/W Secretary
Tiffany Belleci
Public Works
Director
Elijah Stanley
City Manager
Brant Mesker
Meter/Maint. Worker
James Pendergraft
Meter/Maint. Worker
Mike Hill
Meter/Maint. Worker
Dom Rios
Meter/Maint. Worker
Jeremy Mosher
Meter/Maint. Worker
Troy Grootveld
Equipment Operator
Brett White
Equipment Operator
Del Brasier
Maintenance
Airport
Consultant
Lochner Airport Land Leases
Contract Fixed Base
Operator Tony Cutter
Pre-Treatment
Treatment Inframark
Mitch Ampi
AIRPORT
WASTEWATER
TREATMENT
STREETS WATER SEWER COLLECTION DRAINAGE
PT Pool Manager
Zoee Sloan
Park Maintenance
PARKS
Mechanic
Chris Demo
Public Works
Department
2025/2026
PT Asst. Pool
Manager
McKenna Morris
PT-Temp.
Pool Staff
PT Landscape
Maint. Worker
Joe Rangel
Landscape
Maint. Worker
Wayne Spencer
Meter/Maint. Worker
Carlos Alvarez
113
CITY OF CORNING
ANNUAL BUDGET DETAIL
LIBRARY
(1700)
ACTIVITY DESCRIPTION:
The Corning Branch of the Tehama County Library system is managed and staffed by Tehama County. The City of Corning owns and maintains the building. The mission and vision of the Tehama County Library is: At the Tehama County Library, we envision Tehama County as a community where learning, imagination, and opportunity thrive. Our mission is to be there for you.
Funding to support and maintain the library is from the City General Fund and the Ridell Trust.
The Corning Library Commission consists of five (5) individuals appointed by the Corning City Council. In partnership with City Staff and Tehama County Librarian Alicia Meyer and the Commission advises the City Council of Library needs.
The Friends of the Library, a volunteer group, contributes many hours of time working in the City’s Library. They stock shelves, check books in/out and help keep the library functional.
Annually in the Spring and Fall, the Friends of the Library conduct fund raising book sales. Funds from these sales are utilized to purchase items needed and are donated to the library at no cost to the City.
The William W. Ridell Library Trust was established many years ago by an appreciative patron with the stipulation that the funds, by a joint decision of the County Librarian and Corning Library Commission, are “to be exclusively used for major expenditures, not operating expenses” associated with the operation of the Corning Library. The interest earned may be used for important Library priorities by a joint recommendation of the Corning Library Commission and County Librarian to the City Council for final approval. In past years, the City Council approved the use of Ridell Trust funds for:
• Purchase new computer stations, a charging station, etc. in the amount of $15,000 in fiscal year 2020-21; and
• Purchase of a new front desk/circulation desk/workstation, tables & chairs for both the children’s and adult areas, children’s area rug, and lounging area furniture in the amount of $33,226.82 in fiscal year 2021-22.
• Expenses of an interior remodel project in the amount of $186,010.91 in fiscal year 2024-25 • Expenses in the amount of $25,280.77 to help offset the cost of new book shelves. This expense would be intended to fully expend the remaining funds and close out the account.
SUPPLIES:
GENERAL FUND SUPPORT:
001-6150 MATERIALS/SUPPLIES: Funds supplies/miscellaneous items not included in another line-item account.
001-6320 JANITORIAL SERVICES: Funds a portion of the janitorial services contract. 001-6410 ELECTRICITY: Funds electricity use at the Library. 001-6430 NATURAL GAS: Funds natural gas use at the library. 001-6750 BUILDING MAINTENANCE: Funds maintenance/repairs at the library. 001-8001 BOOKS/PERIODICALS: Provides $750 funding for miscellaneous subscribed publications & books for the library.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
STREET MAINTENANCE
(3000)
ACTIVITY DESCRIPTION:
The Street Maintenance Department of Public Works is responsible for numerous tasks such as: street patching, grading, and leveling, repair/replacement of curb, gutter and sidewalk, street sign installation and maintenance. Street maintenance personnel also assist on other Public Works projects and functions when needed.
This Department operates on funds received primarily through the Transportation Development Act Fund, Gas Tax Revenues, and a nominal amount of funding from the City General Fund.
The newly approved Weed and Tree Spraying contract is a three (3) year contract. All Park and City trees within the right-of-way are sprayed annually and as needed to prevent disease growth and infection. City grounds, parks, and parking lots, drain ditches, alleys, and street shoulders are sprayed for weed control as needed.
Public Works will continue the annual contracted cleaning of sections of the City’s Storm Drain System with Inframark. This process improves water flow throughout the City during the winter rain season and has proven to be extremely successful when maintained on an annual basis. The Public Works Department contracts with the Salt Creek Conservation Camp for the cleaning and clearing of the Blackburn Moon Drain and the Jewett and Burch creek streambeds.
Public Works will again contract tree-trimming services for the City which is newly approved.
This service not only improves the City appearance, but also reduces the possibility of damage to power lines, private and City property, or potential injuries to citizens from dead, broken and hazardous trees and tree limbs.
Street Patching and Asphalt maintenance will be ongoing. We will identify the most critical street segments for the maintenance work that we’ll complete with Public Works personnel.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for Public Works employees working in street maintenance related activities.
5100 ACCRUAL BUYOUT: These accounts fund Vacation/Vacation Cash Outs; Sick Leave; Administrative Leave/Admin. Cash Outs; Holiday Pay; and Compensatory Time/Comp. Time Cash Outs.
5900 BENEFITS: This account provides for City contributions to FICA; Disability Insurance; ER/EE PERS, Health Insurance, and Life Insurance.
SUPPLIES & SERVICES:
108-6150 MATERIALS/SUPPLIES: General Fund, Gas Tax 2105 Fund and/or Transportation Sales Tax Fund for needed materials/supplies.
109-6150 MATERIALS/SUPPLIES: General Fund, Gas Tax 2105 Fund and/or Transportation Sales Tax Fund for needed materials/supplies.
114-6150 MATERIALS/SUPPLIES: General Fund, Gas Tax 2105 Fund and/or Transportation Sales Tax Fund for needed materials/supplies.
115-6150 MATERIALS/SUPPLIES: General Fund, Gas Tax 2105 Fund and/or Transportation Sales Tax Fund for needed materials/supplies.
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118
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120
CITY OF CORNING
ANNUAL BUDGET DETAIL
STREET PROJECTS
(3001)
ACTIVITY DESCRIPTION:
Street Projects include only funds designated for the annual roadway maintenance, repair, and reconstruction projects, which is to be completed by a contractor via the competitive bid process. Street Projects are recommended to Council with approval per project.
SUPPLIES & SERVICES:
001-9287 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
106-9287 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
108-9287 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
114-9287 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
106-9298 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
108-9298 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
114-9298 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
002-9473 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
108-9473 STREET IMPROVEMENTS PROJECT: General Fund, Gas Tax 2105 fund and/or Transportation Sales Tax Fund for needed road maintenance, repair and reconstruction.
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122
CITY OF CORNING
ANNUAL BUDGET DETAILS
STREET & TRAFFIC LIGHTS
(3100)
ACTIVITY DESCRIPTION:
Pacific Gas and Electric Company owns the streetlights within the City of Corning. Through an Agreement, the City pays a flat rate charge on each light. This charge includes the cost of the electricity and maintenance.
The City owns the seven (7) sets of traffic signals; four sets on Solano Street and the three sets located at South Avenue/I-5 Interchange ramps and South Avenue/Highway 99W. The City pays the utility bills for these. The City has an agreement with Caltrans for the maintenance and repair of the traffic signals.
SUPPLIES & SERVICES:
001-6410 ELECTRICITY: Provides electricity for the City Street and traffic lights. 001-6700 EQUIPMENT MAINTENANCE: Provides for Caltrans Maintenance Contract for traffic signals.
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124
CITY OF CORNING
ANNUAL BUDGET DETAIL
COMMUNITY EVENTS
(3190)
ACTIVITY DESCRIPTION:
Community Events encompass all the activities and programs sponsored by groups such as the Chamber of Commerce and other nonprofit organizations that the City supports. Such activities include but are not limed too: Christmas Decorations, Parades, Airport Events, Food Truck Tuesdays, and the Olive Festival/Car Show.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for employees working on City Special Event Projects.
5100 ACCRUAL BUYOUT: Administrative leave payouts, vacation payouts, & comp. time. 5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
001-6150 MATERIALS AND SUPPLIES: Provided from the General Fund for necessary materials and supplies such as printing, postage, etc.
370-6157 WAYFINDING SIGNS: Provides maintenance of the Wayfinding signs at Solano Street & South Avenue.
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126
CITY OF CORNING
ANNUAL BUDGET DETAIL
BUILDING MAINTENANCE
(3600)
ACTIVITY DESCRIPTION:
Building Maintenance, funded entirely from the General Fund, provides for maintenance and repair needs of City owned buildings, and the Janitorial services for City Hall, Police Department, and the Public Works Corporation Yard Office.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working in building maintenance related activities.
5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
001-6150 MATERIALS/SUPPLIES: Provides for any materials/supplies necessary for the maintenance and/or repairs to City-owned buildings.
001-6168 POST STORM EXPENSES: Provides for expenses due to storm damage. 001-6250 SMALL TOOLS: Provides for purchase of necessary small hand tools. 001-6320 JANITORIAL SERVICE: City Hall, the Police Department, and the Public Works Corporation Yard office.
610-6320 JANITORIAL SERVICE: City Hall, the Police Department, and the Public Works Corporation Yard office.
630-6320 JANITORIAL SERVICE: City Hall, the Police Department, and the Public Works Corporation Yard office.
001-6700 EQUIPMENT MAINTENANCE: Provides for any repair work or replacement to building equipment such as drinking fountains or appliances. 001-6750 BUILDING MAINTENANCE: Provides general building maintenance needs not covered under materials and supplies.
001-7418 CERTIFICATION OF CITY FIRE EXTINGUISHERS: Provides for inspection and certification of all City fire extinguishers.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
MECHANICAL MAINTENANCE
(3700)
ACTIVITY DESCRIPTION:
The mechanical maintenance provides funding for small tool replacement in the shop, radio repair, maintenance of the shop truck, and all buildings located at the Corporation Yard.
Mechanic labor and repair parts are charged to the department receiving the service, such as Police, Fire or Public Works.
SUPPLIES & SERVICES:
610-6150 MATERIALS/SUPPLIES: Sewer Enterprise Fund for necessary supplies needed for the maintenance of the Corporation Yard buildings.
630-6150 MATERIALS/SUPPLIES: Water Enterprise Fund for necessary supplies needed for the maintenance of the Corporation Yard buildings.
001-6250 SMALL TOOLS: General fund for tool Replacement. 610-6250 SMALL TOOLS: Sewer Enterprise fund for tool Replacement. 630-6250 SMALL TOOLS: Water Enterprise fund for tool Replacement. 610-6461 COUNTY REQUIRED PERMITS: Sewer Enterprise Fund to purchase County required hazardous material permits.
630-6461 COUNTY REQUIRED PERMITS: Water Enterprise Fund to purchase County required hazardous material permits.
610-6700 EQUIPMENT MAINTENANCE: Sewer Enterprise Fund for repair of radio equipment. 630-6700 EQUIPMENT MAINTENANCE: Water Enterprise Fund for repair of radio equipment. 610-6750 BUILDING MAINTENANCE: Sewer Enterprise Fund utilized to maintain the buildings at the Corporation Yard.
630-6750 BUILDING MAINTENANCE: Water Enterprise Fund utilized to maintain the buildings at the Corporation Yard.
610-7500 VEHICLE OPERATIONS/MAINTENANCE: Sewer Enterprise Fund for shop truck repairs and fuel.
630-7500 VEHICLE OPERATIONS/MAINTENANCE: Water Enterprise Fund for shop truck repairs and fuel.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
PUBLIC WORKS ADMINISTRATION (3800)
The Public Works Administration consists of the Public Works Director, the Assistant Public Works Director and the Public Works Secretary. They are responsible for the coordination and management of all departments within Public Works. These departments consist of Streets, Water, Sewer, the Wastewater Treatment Plant, Parks and Recreation, Airport, all Building/Equipment maintenance, Engineering, the Library and Risk Management for Public Works Contracts.
The Public Works Department acts as the responsible liaison on various projects involving other agencies such as Caltrans, County of Tehama, and the Tehama County Transportation Commission.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for the Public Works Director, Assistant Public Works Director, and Public Works Secretary. Currently the Public Works Director is a consultant and payment for these services are included in Professional Services below.
5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
001-6100 OFFICE SUPPLIES: General Fund purchase of office supplies used in Public Works.
610-6100 OFFICE SUPPLIES: Sewer Enterprise Fund purchase of office supplies used in Public Works.
630-6100 OFFICE SUPPLIES: Water Enterprise Fund purchase of office supplies used in Public Works.
001-6300 PROFESSIONAL SERVICES: General Fund for Consultant and other Professional Services including Contracted Public Works Director.
109-6300 PROFESSIONAL SERVICES: Gas Tax 2105 fund and/or Transportation Sales Tax for Consultant and other Professional Services including Contracted Public Works Director.
610-6300 PROFESSIONAL SERVICES: Sewer Enterprise Fund for Consultant and other Professional Services including Contracted Public Works Director. 630-6300 PROFESSIONAL SERVICES: Water Enterprise Fund for Consultant and other Professional Services including Contracted Public Works Director. 001-6350 COMMUNICATIONS: Provides Department phone and radio services. 610-6350 COMMUNICATIONS: Provides Department phone and radio services. 630-6350 COMMUNICATIONS: Provides Department phone and radio services. 109-6551 EMPLOYEE PHYSICALS: Physicals for new employees. 131
114-6552 SAFETY ITEMS: Funding from transportation sales tax for purchase of required safety items.
001-6700 EQUIPMENT MAINTENANCE: General Fund for any repair work needed on office equipment repairs and maintenance, such as printers and copy machines. 610-6700 EQUIPMENT MAINTENANCE: Sewer Enterprise fund for any necessary office equipment repairs and maintenance, such as printers and copy machines. 630-6700 EQUIPMENT MAINTENANCE: Water Enterprise fund for any necessary office equipment repairs and maintenance, such as printers and copy machines. 610-7200 CONFERENCES AND MEETINGS: Sewer Enterprise fund for attending conferences, meetings and training
630-7200 CONFERENCES AND MEETINGS: Water Enterprise fund for attending conferences, meetings and training.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
LANDSCAPE & LIGHTING DISTRICT ONE, ZONE 1
(3901)
ACTIVITY DESCRIPTION:
The City Council following a Public Hearing on November 22, 2005 in accordance with the State Landscaping and Lighting Act of 1972 formed the City of Corning Landscaping and Lighting District Number One (1), Zone 1.
District 1, Zone 1 is to provide street lighting, irrigation, and landscape maintenance adjacent to the Blackburn Estates Subdivision located on North Alex Lane, north of Blackburn Avenue. These are funds paid by the property owners in the district collected through property taxes. These funds can only be used for that specific district.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working on landscape maintenance related activities within the district. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
701-6150 MATERIALS AND SUPPLIES: Maintenance and repair costs for the landscape improvements in the public right-of-way within the district. 701-6410 ELECTRICITY: Pacific Gas & Electric for the streetlights within the district. 701-6500 PRINTING & ADVERTISING: Printing and advertising expenses for this district. 136
137
CITY OF CORNING
ANNUAL BUDGET DETAIL
LANDSCAPE & LIGHTING DISTRICT ONE, ZONE 2
(3902)
ACTIVITY DESCRIPTION:
The City Council following a Public Hearing on October 27, 2015 in accordance with the State Landscaping and Lighting District Act of 1972 formed the City of Corning Landscaping and Lighting District Number One (1), Zone 2.
District 1, Zone 2 provides Street Light maintenance, Landscape maintenance, Storm Water Retention maintenance and Emergency Access and Bike Path maintenance in the Stonefox Subdivision located along the south side of Solano Street and the north side of Carona Avenue directly south of the Solano Street and El Paso Avenue intersection. These are funds paid by the property owners in the district collected through property taxes. These funds can only be used for that specific district.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working on landscape maintenance related activities within the district. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
702-6150 MATERIALS AND SUPPLIES: Maintenance and repair costs for the landscape improvements in the public right-of-way and storm drain detention area within the district.
702-6315 LANDSCAPE MAINTENANCE: Maintenance for the public right-of-way landscape within the district.
702-6410 ELECTRICITY: Pacific Gas & Electric for streetlights within this district. 702-6500 PRINTING & ADVERTISING: Printing and advertising expense for this district. 138
139
CITY OF CORNING
ANNUAL BUDGET DETAIL
LANDSCAPE & LIGHTING DISTRICT ONE, ZONE 3
(3903)
ACTIVITY DESCRIPTION:
The City Council following a Public Hearing on August 10, 2007 in accordance with the State Landscaping and Lighting District Act of 1972 formed the City of Corning Landscaping and Lighting District Number One (1), Zone 3.
District 1, Zone 3 is to provide Street Light maintenance, Landscape maintenance, Storm Water Retention maintenance and Emergency Access and Bike Path maintenance in the “Blossom Avenue” Subdivision located west of Toomes Avenue and north of Donovan Avenue.
These are funds paid by the property owners in the district collected through property taxes.
These funds can only be used for that specific district.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working on landscape maintenance related activities within the district. 5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
703-6150 MATERIALS AND SUPPLIES: This account funds landscape irrigation, maintenance of streetlights and continued maintenance of the stormwater retention system and appurtenant facilities and emergency access and bike path. 703-6315 LANDSCAPE MAINTENANCE: Maintenance for the public right-of-way landscape within the district.
703-6410 ELECTRICITY: Pacific Gas & Electric for the streetlights within this district. 703-6500 PRINTING & ADVERTISING: Printing and advertising expense for this district. 140
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CITY OF CORNING
ANNUAL BUDGET DETAIL
LANDSCAPE & LIGHTING DISTRICT ONE, ZONE 4
(3904)
ACTIVITY DESCRIPTION:
The City Council following a Public Hearing on June 27, 2008 in accordance with the State Landscaping and Lighting Act of 1972 formed the City of Corning Landscaping and Lighting District Number One (1), Zone 4.
District 1, Zone 4 is to provide street lighting, irrigation and landscape maintenance adjacent to the Salado Orchard Apartment complex along Blackburn and Toomes Avenues. These are funds paid by the property owners in the district collected through property taxes. These funds can only be used for that specific district.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working on landscape maintenance related activities within the district. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
704-6150 MATERIALS AND SUPPLIES: Maintenance and repair costs for the landscape improvements in the public right-of-way within the district. 704-6410 ELECTRICITY: Pacific Gas & Electric for the streetlights within the district. 704-6500 PRINTING & ADVERTISING: Printing and advertising expense for this district. 142
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CITY OF CORNING
ANNUAL BUDGET DETAIL
LANDSCAPE & LIGHTING DISTRICT ONE, ZONE 5
(3905)
ACTIVITY DESCRIPTION:
The City Council following a Public Hearing on June 27, 2008 in accordance with the State Landscaping and Lighting Act of 1972 formed the City of Corning Landscaping and Lighting District Number One (1), Zone 5.
District 1, Zone 5 is to provide street lighting, irrigation and landscape maintenance adjacent to the Magnolia Meadows Subdivision along Marguerite Avenue. These are funds paid by the property owners in the district collected through property taxes. These funds can only be used for that specific district.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for public works employees working on landscape maintenance related activities within the district. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
704-6150 MATERIALS AND SUPPLIES: Maintenance and repair costs for the landscape improvements in the public right-of-way within the district. 704-6410 ELECTRICITY: Pacific Gas & Electric for the streetlights within the district. 704-6500 PRINTING & ADVERTISING: Printing and advertising expense for this district. 144
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CITY OF CORNING
ANNUAL BUDGET DETAIL
ENGINEERING
(4200)
ACTIVITY DESCRIPTION:
The City contracts with an Engineer Consultant who serves as the City Engineer and provides Civil Engineering services on an as needed basis.
The City Engineer attends occasional Planning Commission and City Council meetings, Technical Advisory Committee meetings, and meetings with Caltrans staff.
The City Engineer also reviews all discretionary development applications and recommends conditions of approval to satisfy the City’s land division standards. In addition, they also review and approve all Public Improvement Plans prior to construction.
SUPPLIES & SERVICES:
001-6300 PROFESSIONAL SERVICES: General Fund for engineering services. 112-6300 PROFESSIONAL SERVICES: Gas tax for street engineering services. 114-6300 PROFESSIONAL SERVICES: Local Transportation Gas Tax funds. 116-6300 PROFESSIONAL SERVICES: Traffic Mitigation Development Impact Fees. 347-6300 PROFESSIONAL SERVICES: Sewer Improvement engineering. 348-6300 PROFESSIONAL SERVICES: WWTP sewer expansion projects. 610-6300 PROFESSIONAL SERVICES: Sewer Enterprise Fund services for the sewer department.
630-6300 PROFESSIONAL SERVICES: Water Enterprise Fund services for the water department.
001-6340 DEVELOPMENT ENGINEERING: General Fund for services for new development within the City.
620-6353 PROFESSIONAL SERVICES – AIRPORT: Rural Planning for the Airport. 146
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CITY OF CORNING
ANNUAL BUDGET DETAIL
PARK MAINTENANCE
(6100)
ACTIVITY DESCRIPTION:
This section provides for personnel requirements and services, supplies and improvements needed to maintain nine (9) City Parks.
Maintenance required includes trimming park trees and shrubs, mowing all lawn areas, the maintenance and leveling of two baseball diamonds and play equipment maintenance. Other responsibilities include the repair and maintenance of all restrooms and recreational buildings.
PERSONNEL SERVICES:
5100 SALARIES: Provides for wages for park maintenance personnel. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: Provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
001-6150 MATERIAL/SUPPLIES: Provides purchase of materials/supplies utilized for park maintenance.
001-6315 LANDSCAPE MAINTENANCE CONTRACT: Funding provided from the General Fund for landscape maintenance.
001-6320 JANITORIAL SERVICES: General Fund for Janitorial Services at Woodson Park, Martini Plaza, Corning Community Park (Skate/Bike Park & Lennox Fields) and Northside Park. The fund also includes the funding for the Janitorial Contractor to close these restrooms during the week and open and close them on weekends and Holidays. 001-6410 ELECTRICITY: General Fund for electric expenses for the parks and park lighting. 001-6551 EMPLOYEE PHYSICAL: Provides physicals for new employees. 001-6750 BUILDING MAINTENANCE: Provides for building maintenance of related park buildings including but not limited to restrooms.
001-7500 VEHICLE OPERATIONS/MAINTENANCE: General Fund provides for vehicle fuel, maintenance, and repairs.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
PARK SPECIAL PROJECTS
(6101)
ACTIVITY DESCRIPTION:
This section provides funding in support of park-related special projects at any of the City’s Parks.
SUPPLIES & SERVICES:
326-6300 PROFFESSIONAL SERVICES: Park expansion and improvement projects 353-8325 RECYCLING COSTS: Provides support of recycling costs associated with the City’s Parks.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
RODGERS THEATRE
(6125)
ACTIVITY DESCRIPTION:
The Theater has been renovated and is being used for Community Events and Recreation Programs.
SUPPLIES & SERVICES:
001-6150 MATERIAL/SUPPLIES: Provides purchase of materials/supplies utilized for maintenance.
001-6410 ELECTRICITY: General Fund provided for electrical expenses. 001-6430 NATURAL GAS: General Fund provided for natural gas expenses. 001-6750 BUILDING MAINTENANCE: Provides for necessary maintenance and repairs to the theatre building.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
POOL
(6200)
ACTIVITY DESCRIPTION:
The temporary part-time Lifeguards provide guarding services at the City Pool from June to mid-August.
The Lifeguards provide fee paid services to the community such as daily swim, swim lessons and private pool parties.
The Public Works Crew provides pool maintenance during the off season and the Lifeguards take over maintenance during the summer months.
PERSONNEL SERVICES:
5125 PART-TIME SALARIES: The account provides funds for employee labor supplied by the City for Pool maintenance related activities.
5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
001-6150 MATERIALS/SUPPLIES: General Fund for supplies and miscellaneous items not included in other line-item accounts such as chlorine and other pool supplies. 001-6187 REIMBURSEMENT FOR LIFEGUARD CERTIFICATION: General Fund for the Lifeguard training reimbursement to employees staying until the end of the season.
The reimbursement was created to offset expenses incurred by employees for required training and certification. Only Lifeguards that incurred expenses for the current year qualify for this fund.
001-6270 RECRUITMENT: General Fund for lifeguard recruitment to staff the pool. 001-6300 PROFESSIONAL SERVICES: Provides for testing and other operating services. 001-6551 EMPLOYEE PHYSICALS: General Fund for lifeguard employment physicals and Hepatitis B Vaccinations.
001-6750 BUILDING MAINTENANCE: Provides for any materials/supplies necessary for the maintenance and/or repairs to the pool.
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CITY OF CORNING
ANNUAL BUDGET NARRATIVE
TRANSPORTATION FACILITY (3160)
ACTIVITY DESCRIPTION:
The Transportation Facility is located on the southeast corner of Solano and Third Streets with the Park & Ride parking lot located across Solano Street to the north.
The Transportation Facility has made an attractive addition to downtown Corning. This facility consists of four (4) Suites:
Suite A is rented as a café which has been open for business since March 2010 under various owners.
Suite B is used by the Corning Police Department for the PAL (Police Activities League) Boxing Program.
Suite C is the Tehama County Sheriff Probation Department. Suite D is used as a passenger waiting area utilized by TRAX (Tehama Rural Area Express).
The City maintains responsibility for grounds and building maintenance, the janitorial services are the responsibility of the facility business operators.
Funding to support the Transportation Center is from the City General Fund and Local Transportation Funds (LTF). In addition, the City receives $6,000 annually from Tehama County for Janitorial services at the facility. This is contracted until June 30, 2022. The café also provides funds generated by the annual rental agreement.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for Public Works employees working in street maintenance related activities.
5125 PART-TIME SALARIES
5300/5700 - ACCRUAL BUYOUT: These accounts fund Vacation; Holiday Pay. 5910/5915/5920/5930/5950 BUDGETED BENEFITS: This account provides for City contributions to FICA; Disability Insurance; ER PERS, Health Insurance, and Life Insurance.
SUPPLIES & SERVICES:
625-6410 ELECTRICITY: Provides electricity for the Transportation Center. 625-6430 NATURAL GAS: Provides for natural gas at the facility. 625-6750 BUILDING MAINTENANCE: Provides building maintenance/repairs at the Transportation Facility.
001-9344 ROOF TRANSIT: Provides funding in the amount of $61,500 for repairs/replacement of the Transportation Center roof.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
AIRPORT
(3500)
ACTIVITY DESCRIPTION:
The basic role of the City is to maintain lighting (including the beacon), buildings, weed abatement and to furnish propane to heat the Administration Building. Corning Airport is recognized as California’s third oldest airport facility. This operation is hoped to draw industry and development in and around the airport area.
The Airport budget is managed as an “Enterprise Fund” which isolates operating costs and dedicated funding sources. Funding comes from $10,000 per year received from Caltrans Division of Aeronautics, and from rental income; no support is required from the City’s General Fund.
PERSONNEL SERVICES:
5100 SALARIES: This account funds wages for Airport maintenance. 5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
620-6150 MATERIALS/SUPPLIES: Provides for materials and supplies to maintain the airport. 620-6185 CONSULTANT SERVICES: Provides for consultant services for Airport improvement and construction.
620-6186 TAXES: Provides for Mosquito Abatement to Tehama County Mosquito and Vector Control.
620-6300 PROFESSIONAL SERVICES: Provides for Airport improvement services. 620-6345 CONSULT, LIT. Provides for Consultant services. 620-6410 ELECTRICITY: Provides for Airport electricity costs. 620-6420 PROPANE: Provides for the purchase of propane to heat the airport administration building.
620-6462 STATE REQ. PERMITS: Provides for State required permits regarding storm water runoff.
620-6750 BUILDING MAINTENANCE: Provides for any necessary repairs to City buildings at the Airport.
620-6810 LIABILITY INSURANCE: Provides for liability insurance at the airport.
OTHER OPERATING EXPENSES:
620-9355 PAPI, AIRPORT: Grant Funded, provides needed upgrade to PAPI System. 620-9356 RUNWAY REHABILITATION: Grant Funded, provides for the Runway Rehabilitation Project.
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Sewer Enterprise Organization
Sewer Service Charge
Revenue from connections
Sewer Capital
Improvement Fees
(Development
Impact Fees)
Miscellaneous
Revenue and
Interest Earned
Pretreatment
Charges
Sewer
Connection
Fees
Sewer
Expansion
Fund 348
Used to build
development
related
expansion of
WWTP
Sewer Enterprise
Fund 610
Sewer Capital
Improvement
Fund 347
Used to build
development
related
expansion of
backbone
sewer system
Management
City Manager and
Public Works
Administration
Dept. 1200 & 3800
Administration
and Billing
Finance Dept.
1500
Sewer
Maintenance
Salaries and
O & M Dept.
5000
Sewer
Improvement
Projects
Dept. 5250
Budgeted
projects for
sewer system
replacement
and expansion
Sewer Capital
Replacement
Fund 381
Savings
account used
to upgrade or
replace existing
aging sewer
lines and
cushion against
catastrophes
WWTP Capital
Replacement
Fund 380
Savings
account used
to upgrade or
replace aging
treatment
plant and
cushion
against
catastrophes
Waste Water
Treatment Plant
“WWTP”
Managed by
Inframark
Dept. 5200
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CITY OF CORNING
ANNUAL BUDGET DETAIL
SEWER MAINTENANCE
(5000)
ACTIVITY DESCRIPTION:
The sewer department provides wastewater collection for all City of Corning businesses and residents. This department is also responsible for the installation of all residential and commercial construction of new sewer connections and any related repairs and/or replacement of defective service laterals.
The Sewer Pre-Treatment Program, contracted through Inframark, is a continuous program utilized for monitoring the sewer discharge from industrial and commercial users on a quarterly basis.
PERSONNEL SERVICES:
5100 SALARIES: This account provides funds for City employee wages performing sewer maintenance and repair tasks.
5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, Vacation payouts, Comp. time.
5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
610-6100 OFFICE SUPPLIES: Provides for purchasing of office supplies. 610-6150 MATERIAL/SUPPLIES: Provides purchasing of any necessary materials/supplies. 610-6250 SMALL TOOLS: Provides for purchase of necessary small tools. 610-6275 RATE STUDY: Provides for sewer rate study.
610-6350 COMMUNICATIONS: Provides funding for phone & radio service. 610-6375 USER FEE STUDY: Provides for user fee study.
610-6410 ELECTRICITY: Pacific Gas & Electric for the sewer lift station on 99 W at South Avenue.
610-6700 EQUIPMENT MAINTENANCE: Provides equipment maintenance and repairs. 610-7100 TRAINING/EDUCATION: Provides for employee training. 610-7368 PRE-TREATMENT PROGRAM: State mandated Monitoring Program of Industrial Sewer Waste.
610-7500 VEHICLE OPERATION/MAINTENANCE: For vehicle fuel and repair costs. 381-9300 MACH./EQUIPMENT: Funds purchase of machines and equipment for maintenance. 610-9300 MACH./EQUIPMENT: Funds purchase of machines and equipment for maintenance. 165
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CITY OF CORNING
ANNUAL BUDGET DETAIL
WASTEWATER TREATMENT PLANT
(5200)
ACTIVITY DESCRIPTION:
Inframark, under contract, operates the Waste Water Treatment Plant (WWTP) and maintains the City side sewer collection system. The treatment plant is currently permitted by the Regional Water Quality Control Board to discharge a maximum of 1.75 million gallons per day (MGD). The WWTP treats domestic wastewater from City residents and businesses.
Included in the contract, is a Pre-Treatment Program, which requires that they take samples and check records of the Class One dischargers, such as the Truck Stops, Truck Washes and large restaurants. These inspections ensure our WWTP will not be contaminated with diesel or oil products.
Operating as an “Enterprise Fund”, the Sewer Department and Wastewater Treatment Plant currently produce sufficient income to accommodate expenses and capital improvements to operate our Treatment Facility.
SUPPLIES & SERVICES:
610-6175 WEED AND PEST SPRAYING: Provides for spraying of weeds and pests at the WWTP.
610-6300 PROFESSIONAL SERVICES: Provides for the Inframark service contract and sludge removal.
610-6410 ELECTRICITY: Electrical usage at the WWTP.
610-6461 REQUIRED PAYMENTS/COUNTY: Required County permits. 610-7376 RWQCB ANNUAL PERMIT: Provides for the Regional Water Quality Control Board Annual Permits.
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CITY OF CORNING
ANNUAL BUDGET DETAIL
SEWER CAPITAL IMPROVEMENT
(5250)
ACTIVITY DESCRIPTION:
Sewer Capital Improvement includes funds for replacement of broken or damaged sewer mains, and the refinanced (2017) debt service which funded the City’s Sewer and Water Replacement Programs, Phase I, II & III. Phase III of the Sewer and Water Replacement Program was completed in January of 2000.
Additionally, the Sewer Capital Improvement Program includes purchases and repairs at the Waste Water Treatment Facility for ongoing maintenance and Capital Replacement items.
SUPPLIES & SERVICES:
381-9135 SEWER LINE REPLACEMENT: Provides for replacement of broken or damaged sewer lines throughout the City.
380-9206 CAPITAL REPLACEMENT: Provides for capital improvement purchases and repairs at the WWTP.
348-9812 SEWER DEBT. SERV. & TRUST ADMIN: Funded from the WWTP Sewer Expansion, this provides funding for the refinanced (2017) series A & B Bonds (Union Bank) for Sewer Improvement & Replacement Program completed in 2000. 610-9812 SEWER DEBT. SERV. & TRUST ADMIN: Funded from the Sewer Enterprise Fund, this provides funding for the refinanced (2017) series A & B Bonds (Union Bank) for Sewer Improvement & Replacement Program completed in 2000. 381-9415 GENERATOR REPLACEMENT: Provides for the replacement of the Generator at the Sewer Lift Station.
380-9371 EQ BASIN REPAIR: Provides for asphalt crack repair/seal of the EQ Basin. 380-9413 REPAIR CLARIFIER No.1: Provides for the repair/rebuild of Clarifier No. 1. 347-9440 BURCH CREEK SEWER FORCE MAIN REPLACEMENT: Provides for the Burch Creek Sewer Force Main Replacement.
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CITY OF CORNING
ANNUAL BUDGET NARRATIVE
WWTP & SEWER CAPT’L REPLACEMENT TRANSFERS
(5300)
ACTIVITY DESCRIPTION:
The line item below provides funding for the monetary transfers necessary to fund capital improvement needs for:
1. The Wastewater Treatment Plant (WWTP);
2. Necessary sewer capital replacement items; and
3. For the required payments on the refinanced (2017) Water Debt Service.
PROFESSIONAL SERVICES/MATERIALS/SUPPLIES:
610-9801: WWTP CAPT’L REPLACEMENT TRANSFERS: Represents monies transferred to fund 380 for the future capital replacement needs of the WWTP.
610-9802: SEWER CAPT’L REPLACEMENT TRANSFERS: Represents monies transferred to Find 381 for the future capital replacement needs of the City’s sewer system.
610-9804: WWTP DEBT TRANFERS: This portion of the overall sewer system’s long-term debt that applies to the WWTP Expansion Project is held in Fund 348. As a result of the recent housing slow down, monies are transferred from Fund 610 to Fund 348 to meet the ongoing debt service requirements for that portion of the long-term debt.
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Water Enterprise Organization
Water Sales Revenue
Water Capital
Improvement Fees
(Development
Impact Fees)
Miscellaneous
Revenue and
Interest Earned
Water
Connection
Fees
Water Enterprise
Fund 630
Water Capital
Improvement
Fund 346
Used to build
development
related
expansion of
backbone water
system
Management
City Manager and
Public Works
Administration
Dept. 1200 & 3800
Administration
and Billing
Finance Dept.
1500
Water
Maintenance
Salaries and
O & M Dept.
7100
Water
Improvement
Projects
Dept. 7420
Short-lived
Water
Equipment
Replacement
Reserve
Fund 386
Water Capital
Replacement
Fund 383
Savings
account used
to upgrade or
replace
existing aging
system and
cushion
against
catastrophes
Water Well Debt
Service
Reserve Fund
632
176
CITY OF CORNING
ANNUAL BUDGET DETAIL
WATER
(7100)
ACTIVITY DESCRIPTION:
The Water Department provides funding for wages, materials and supplies necessary to operate and maintain the City’s water system. This system operates as an “Enterprise Fund” to fund its expenses and Capital Improvements.
The City strictly adheres to the State Department of Health and Drinking Water regulations, guidelines and annual sample testing requirements. Currently three water samples are taken each week at various locations throughout the City to monitor bacteria content.
PERSONNEL SERVICES:
5100 SALARIES: This account includes wages for Public Works employees working in water maintenance related activities.
5100 ACCRUAL BUYOUT: Administrative Admin. Leave payouts, vacation payouts, Comp. time.
5200 OVERTIME: Overtime Pay.
5900 EMPLOYEE BENEFITS: This account provides for City contributions to FICA-City paid, PERS, Health Insurance, Life Insurance, Taxes, Life and Private Disability, Retirement, Medicare, State Unemployment and Deferred Comp.
SUPPLIES & SERVICES:
630-6100 OFFICE SUPPLIES: Provides for purchase of office supplies. 001-6150 MATERIALS/SUPPLIES: Provides for purchase of materials and supplies for maintenance of the water system.
630-6150 MATERIALS/SUPPLIES: Provides for purchase of materials and supplies for maintenance of the water system.
630-6175 WEED/TREE/PEST SPRAYING: Provides pest, weed & tree spraying at well locations.
630-6250 SMALL TOOLS: Provides purchase of small tools for maintenance and repair. 001-6300 PROFESSIONAL SERVICES: Provides for water testing required by the State Health Department.
630-6300 PROFESSIONAL SERVICES: Provides for water testing required by the State Health Department.
630-6350 COMMUNICATIONS: Provides for phone & radio service. 630-6410 ELECTRICITY: Provides for Pacific Gas & Electric charges to operate the water pumps at the City wells.
630-6462 REQUIRED PERMITS/STATE: Provides for required State permits. 630-6700 EQUIPMENT MAINTENANCE: Provides pump and equipment maintenance/repair. 630-6750 BUILDING MAINTENANCE: Provides for general building maintenance. 630-7100 TRAINING/EDUCATION: Provides for employee training. 630-7500 VEHICLE OPERATION/MAINTENANCE: Provides for fuel and vehicle repairs. 383-9300 MACH./EQUIPMENT: Funds purchase of machines and equipment for maintenance. 177
630-9300 MACH./EQUIPMENT: Funds purchase of machines/equipment for maintenance. 178
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CITY OF CORNING
ANNUAL BUDGET NARRATIVE
WATER TRANSFERS
(7300)
ACTIVITY DESCRIPTION:
The line item below provides funding for the monetary transfers necessary to fund capital improvement needs for the water capital replacement items, and for the required payments on the refinanced (2017) Water Debt Service.
PROFESSIONAL SERVICES/MATERIALS/SUPPLIES:
630-9814: FUND 383 TRANSFER: Represents monies transferred to Fund 383 for the future capital replacement needs of the Water System. 182
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CITY OF CORNING
ANNUAL BUDGET DETAIL
WATER CAPITAL IMPROVEMENTS
(7420)
ACTIVITY DESCRIPTION:
Previously the Farm Home Water and Sewer Replacement Program loan acquired in prior years provided funds for the replacement of the antiquated water and sewer lines throughout the City (this loan was refinanced in 2017). Phases I - III were completed in 1998 making our system reliable and more cost-efficient to operate.
This Improvement Program also funds Capital items needed for the operation of the water system, such as funding a Consultant for well Telemetry repairs and replacement of telemetry equipment (the electronics that interconnect the wells and make them work together to maintain balanced pressure throughout the system).
SUPPLIES & SERVICES:
383-8045 HYDRANT INSTALLATION: Provides for hydrant repair and replacement. 383-9168 PUMP IMPROVEMENTS: Funding for all well improvements. 630-9203 WATER LINE REPLACEMENT: Funding for water line replacement. 346-9237 WELL TELEMETRY: Provides for a well telemetry Consultant. 630-9276 WATER METER REPLACEMENT PROGRAM: Provides for the replacement of water meters as they age or become ineffective.
383-9281 WELL CHLORINATOR: Funding for well chlorinator supplies 383-9417 WELL REPAIRS: Funding for work on all City Wells. 630-9811 WATER DEBT SERV. & TRUST ADMIN.: The Water Enterprise Fund provides funding for series A & B Bonds for Water Improvement & Replacement Program completed in 2000 and Well No. 19.
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