Grass Valley City Council
May 27, 2025

Item # 9.

As of June 30, 2026, the Measure B Fund is projected to have an estimated fund balance of $386,000, which may be appropriated in future fiscal years to support any Measure B related initiatives.

Water Fund
FY 2025-26 Water Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 2,602,404 $ 3,020,704 $ (418,300) FY 2025-26 Preliminary Budget $ 2,688,200 $ 3,706,311 $ (1,018,111) FY 2025-26 Water Fund revenues are projected to be slightly higher than the prior year’s budget, primarily due to the approved increase in water rates as outlined in the adopted Water Rate Study. Expenditures for FY 2025-26 are recommended to be approximately $685,500 higher than the previous year, mainly due to ongoing maintenance needs at the water treatment plant and a capital project to replace the water main as part of the South Auburn Street renovation.

This fiscal year also marks the final lease payment - totaling $161,188 - for the automated meter reading equipment purchased in 2011.

The Water Fund is projected to end FY 2025-26 with a fund balance of approximately $1.32 million. Of this amount, roughly $1.21 million is reserved for specific purposes, leaving an unreserved balance of around $110,000. This projection assumes completion of all planned maintenance and capital projects by year-end.

Sewer Fund
FY 2025-26 Sewer Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 5,617,681 $ 5,361,248 $ 256,648 FY 2025-26 Preliminary Budget $ 5,641,000 $ 10,427,734 $(4,786,734) FY 2025-26 Sewer Fund revenues are projected to be slightly higher than those budgeted in FY 2024-25, primarily due to the approved sewer rate increase as outlined in the adopted Sewer Rate Study. Expenditures for FY 2025-26 are recommended to increase by approximately $5.07 million over the prior year, largely due to the carryover of several major capital projects, including Annual Wastewater Treatment Plant Upgrades, the Slate Creek Lift Station, and the Taylorville Lift Station.

This fiscal year also marks the final lease payment of $52,307 for the automated meter reading equipment purchased in 2011, as well as the final payment of $566,794 on the 2011 Wastewater Refunding Bonds, originally issued on August 1, 2011.

The Sewer Fund is anticipated to end FY 2025-26 with a fund balance of approximately $4.61 million. Of this amount, $4.38 million is reserved for specific purposes, leaving an unreserved balance of about $227,000. This projection assumes that all planned capital projects are completed by the end of the fiscal year.

Item # 9.

Gas Tax Fund
FY 2025-26 Gas Tax Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 795,743 $ 420,233 $ 375,510 FY 2025-26 Preliminary Budget $ 809,590 $ 1,471,700 $ (662,110) The Gas Tax Fund accounts for revenues received from the Highway User Tax Account (HUTA), SB-1 Road Maintenance and Rehabilitation Account (RMRA), and pass-through funding from the Nevada County Transportation Commission (NCTC). These revenues are restricted for eligible transportation-related expenditures.

For FY 2025-26, Gas Tax revenues are projected to be approximately $13,500 higher than those anticipated in FY 2024-25, due to scheduled rate increases outlined in SB-1.

Appropriations from the Gas Tax Fund are expected to increase by approximately $1.05 million in the upcoming fiscal year, driven by planned investments in street maintenance, sidewalk repairs, and partial funding of the South Auburn Street Renovation Project, which is supported by multiple funding sources.

The Gas Tax Fund is projected to end FY 2025-26 with a remaining fund balance of approximately $3,550.

Traffic Safety Fund
FY 2025-26 Traffic Safety Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 223,808 $ 223,808 $ 0
FY 2025-26 Preliminary Budget $ 216,700 $ 216,700 $ 0
The Traffic Safety Fund accounts for revenues from parking citations and transfers from the Gas Tax Fund, which are used to cover streetlight utility costs. Revenues for FY 2025-26 are expected to remain relatively consistent with those anticipated in FY 2024-

25. Similarly, appropriations are projected to remain largely unchanged from the prior year.

It is expected that the Traffic Safety Fund will have no remaining fund balance at the end of FY 2025-26, as incoming revenues are fully allocated to support the fund’s required expenditures.

Development Impact Fee Fund
FY 2025-26 Development Impact Fee Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 208,511 $ 0 $ 208,511
FY 2025-26 Preliminary Budget $ 75,000 $ 565,000 $ (490,000) The Development Impact Fee Fund accounts for the receipt AB-1600 Development Impact Fees, which are designated for nexus-based future projects that mitigate the impacts of new development.

Item # 9.

Development Impact Fee Fund revenues for FY 2025-26 are expected to include only interest earnings, estimated at $75,000. Given the unpredictable nature of development activity and fee collections, the budget may be updated periodically throughout the fiscal year as new information becomes available.

At this time, the following projects are planned to be funded by development impact fees during FY 2025-26: the Storm Drain Master Plan, the Bennett & Ophir Circulation Project, and the Centennial Drive Realignment. If any of these projects are not completed within the fiscal year, the associated appropriations will likely be carried forward into FY 2026-27.

The Development Impact Fee Fund is projected to have approximately $1.92 million available for specific projects at the end of FY 2025-26.

Capital Projects Fund
FY 2025-26 Capital Projects Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 1,451,538 $ 1,147,156 $ 304,382 FY 2025-26 Preliminary Budget $ 14,913,695 $ 14,913,695 $ 0 The Capital Projects Fund accounts for most non-enterprise capital projects citywide.

Some projects are fully funded through the General Fund or the Measure E Fund and, as such, are not included in the Capital Projects Fund. Capital projects are typically supported by non-discretionary revenue sources such as grants and fees, as well as transfers in from other City funds.

For FY 2025-26, Capital Projects Fund revenues and expenditures are both estimated at $14.91 million. Project budgets have been updated to reflect the most current cost estimates and available funding.

New and continuing projects included in the Capital Projects Fund for FY 2025-26 include the Wolf Creek Trail Study, Condon Parking Lot Restrooms, Loma Rica Trail Improvements, Magenta Drain Restoration, McCourtney Road Pedestrian Improvements, South Auburn Street Renovation, and the South Auburn & Colfax Roundabout.

These projects are funded through a combination of specific grant sources - such as CMAQ, ATP, and ECRG - and transfers from other City funds, including the General Fund, Measure E, Gas Tax Fund, Traffic Safety Fund, Developer Impact Fee Fund, Water Fund, and Special Projects Fund.

Special Projects Fund
FY 2025-26 Special Projects Fund Preliminary Budget:

Revenues Expenditures Net
FY 2024-25 Estimated Actuals $ 508,213 $ 985,000 $ (476,787) FY 2025-26 Preliminary Budget $ 320,000 $ 3,475,000 $ (3,155,000) The Special Projects Fund accounts for capital projects that are supported by designated revenue sources outside of the City’s primary operating funds. For FY 2025- 26, anticipated revenues include interest earnings and Regional Transportation

Item # 9.

Mitigation (RTMF) fees received from the County of Nevada.

In FY 2021-22, the City issued $6 million in debt specifically for future park improvements. Of that amount, approximately $3 million has already been used. For FY 2025-26, it is recommended that the remaining $3 million be allocated toward the Centerville Bike Park, Lyman Gilmore Lighting and Improvements, and Condon Park Baseball Improvement Projects.

The Special Projects Fund is projected to have a remaining fund balance of approximately $2.64 million as of June 30, 2026, which may be used to support future capital projects.

FY 2025-26 Final Budget Development
Staff will incorporate any additional direction from the City Council, based on the presentation of the FY 2025-26 Preliminary Budget, into the Final Budget. In addition, staff are expected to meet with the Measure E Oversight Committee to review the Preliminary Budget for the Measure E Fund before the Final Budget is presented in June and has already met with the Measure B Oversight Committee.

Council Goals/Objectives: The Fiscal Year 2025-26 Preliminary Budget executes portions of the work tasks towards achieving / maintaining the Strategic Plan goal to maintain a High-Performance Government and Quality Service.

Fiscal Impact: The recommended Preliminary Budget for Fiscal Year 2025-26 is balanced, with projected expenditures fully supported by anticipated revenues and available carryover funds in the applicable budgeted funds.

Funds Available: N/A Account #: N/A
Reviewed by: City Manager
Attachment: FY 2025-26 Preliminary Budget Detail including:
 General Fund Revenue and Expenditure Summary
 General Fund Revenue and Expenditure Account Detail
 Other Attachments - Fund Schedules for:
o Fund 200 – Measure E Fund
o Fund 207 – Measure B Fund
o Fund 500 – Water Enterprise Fund
o Fund 510 – Sewer Enterprise Fund
o Fund 300 – Capital Projects Fund
o Fund 310 – Special Projects Fund
o Fund 201 – Gas Tax Fund
o Fund 202 – Traffic Safety Fund
o Fund 203 – Fire Reserve Fund
o Fund 204 – DUI Grant Fund
o Fund 205 – EPA Grant Fund
o Fund 206 – Developer Impact Fee Fund
o Fund 225 – Vehicle Replacement Fund
o Fund 450 – Elizabeth Daniels Park Fund
o Fund 451 – Animal Shelter Fund

Item # 9.

Actual Actual Actual Estimated Proposed Budget
REVENUES FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Taxes & Assessments $ 13,110,056 13,288,816 13,929,123 14,265,752 14,613,296 Licenses & Permits 260,937 287,918 264,756 273,897 262,724 Franchises 916,545 991,507 1,010,504 1,035,470 1,066,025 Fines & Forfeitures 28 171 432 1,038 200
Charges for Services 651,026 520,356 619,486 607,521 654,145 Intergovernmental 579,359 656,237 354,170 326,387 540,000 Use of Money & Property (90,715) 67,450 382,438 292,482 290,052 Reimbursements 1,015,953 959,109 1,294,498 1,352,875 1,286,747 Miscellaneous Revenue 1,471,931 53,479 52,562 201,850 35,000 Transfers In 473,911 466,970 453,855 465,721 240,426
TOTAL REVENUES $ 18,389,031 17,292,013 18,361,824 18,822,993 18,988,615

EXPENDITURES
City Council $ 45,194 77,938 57,012 62,950 62,924
City Manager 344,265 372,011 367,821 443,134 453,603
Human Resources 17,418 36,544 25,331 24,000 30,000
Finance 532,773 550,711 465,197 499,126 377,064
Information Technology 152,146 337,029 383,438 395,575 440,626 City Attorney 275,662 387,818 367,486 236,250 236,250
Police Department 5,279,308 5,446,921 6,068,553 6,037,408 6,084,188 Animal Services 211,125 282,385 260,639 279,188 277,732 Fire Department 3,283,482 3,761,920 4,112,354 4,127,986 4,344,205 Community Development - Planning 453,687 475,742 311,861 316,271 370,817 Community Development - Building 434,439 494,801 467,140 453,534 382,294 Public Works - Administration & Engineering 333,302 327,616 410,834 436,823 329,386 Public Works - Streets Maintenance 504,116 496,744 592,128 496,536 541,009 Public Works - Fleet Services 261,302 312,349 277,692 379,459 331,523 Public Works - Facilities 144,682 138,970 154,009 134,590 125,207 Public Works - Capital - - 22,299 10,850 -
Parks and Recreation - Administration 303,137 570,469 617,794 635,318 600,200 Parks and Recreation - Swimming Pool 19,604 128,277 196,969 148,346 119,400 Parks and Recreation - Recreation 104,552 27,111 50,371 43,291 20,660 Non-Departmental 1,814,254 2,118,393 1,807,839 2,213,045 2,288,146 Debt Service 2,862,913 1,446,701 1,469,455 1,451,211 1,433,862 Appropriation for Contingency 278,772 164,874 111,612 150,000 100,000 Transfers Out 45,501 628,556 71,957 50,000 85,000
TOTAL EXPENDITURES $ 17,701,634 18,583,880 18,669,791 19,024,891 19,034,094 Excess / (Deficit) of Revenues over
Expenditures $ 687,397 (1,291,867) (307,967) (201,898) (45,479) Beginning Fund Balance $ 9,272,631 9,960,028 8,668,161 8,360,194 8,158,296 Ending Fund Balance $ 9,960,028 8,668,161 8,360,194 8,158,296 8,112,817 Less - Designated Reserves:

Police Department Property Deposits $ 69,431 22,846 - - - Asset Forfeiture Funds 9,252 - - - -
Narcotics Investigation 12,823 - - - -
North Star Rock Road Mitigation 16,543 - - - -
Infrastructure Repair and Replacement 19,187 - - - -
Tree Preservation 10,700 10,701 10,701 10,701 10,701
Whispering Pines 153,160 153,160 153,160 153,160 153,160 PARSAC Claim Reserves 75,000 75,000 75,000 75,000 75,000 ADA Access - SB 1186 22,167 14,232 14,232 16,599 16,599 PSPS Grant (Fuel Station) Reserve 187,051 - - - -
PEG Reserves - 93,594 3,941 13,941 23,941
Corporation Yard Remodel Funds 400,000 267,051 267,051 82,051 82,051 Nevada City Fire Apparatus Funds 25,000 25,000 25,000 50,000 75,000 Pension Stabilization Reserve 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 OPEB Stabilization Reserve 500,000 500,000 500,000 500,000 500,000 Capital and Deferred Maintenance Reserve 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Economic Contingency Reserve 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Amount Not Obligated at Year End $ 3,459,714 2,506,577 2,311,109 2,256,844 2,176,365 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund Revenue and Expenditure Summary

Item # 9.

Actual Actual Actual Estimated Proposed
Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Secured & Unsecured Property Taxes $ 3,057,833 3,220,979 3,347,070 3,510,000 3,665,300 Supplemental Property Taxes - 167,438 111,588 55,000 60,000 Property Tax Homeowners Exemption (HOPT) 20,490 23,315 20,628 20,946 20,946 Property Tax in Lieu of VLF 1,437,038 1,503,671 1,561,713 1,642,012 1,691,272 RPTTF Residual Property Tax Distributions 311,452 256,239 506,610 505,000 512,575 Real Estate Transfer Taxes 110,037 66,225 64,649 81,631 82,447 Sales Tax 7,874,242 7,761,819 7,850,805 7,675,000 7,780,000 Sales Tax Payment to Nevada County (1,185,867) (1,158,880) (1,028,389) (1,005,425) (1,019,180) Proposition 172 Public Safety Augmentation 169,424 157,009 147,664 146,454 150,200 Transient Occupancy Tax 1,058,697 1,033,199 1,033,225 1,100,000 1,116,500 Fire Department Assessments 256,710 257,802 276,451 310,135 313,236 Cannabis Excise Tax - - 37,109 225,000 240,000
TOTAL TAXES & ASSESSMENTS $ 13,110,056 13,288,816 13,929,123 14,265,752 14,613,296 Business Licenses $ 200,044 200,703 201,877 200,000 202,000 Animal Licenses 7,600 5,040 2,502 4,000 4,000
MVLF Residual Fees 14,856 13,958 16,820 21,459 21,888
SB-1186 Fee (ADA) 7,935 7,234 7,006 - -
Fire Department Permits 4,920 1,925 1,320 1,795 1,500
Police Department Permits 10,234 27,233 4,220 17,500 5,000 Tobacco Licenses 3,100 3,000 3,100 3,292 3,000
Gaming Licenses 1,336 1,336 1,336 1,336 1,336
Bicycle Licenses 1 1 - 1 -
Tree Removal Permits 2,964 4,760 4,390 4,514 4,000
Parking Lot Permits 7,947 22,728 22,185 20,000 20,000
TOTAL LICENSES & PERMITS $ 260,937 287,918 264,756 273,897 262,724 PG&E Franchise Fee $ 172,721 205,383 226,011 267,970 280,000 Cable TV Franchise Fee 215,696 234,122 192,517 150,000 150,000 Solid Waste Franchise Fee 528,128 552,002 591,976 617,500 636,025 TOTAL FRANCHISES $ 916,545 991,507 1,010,504 1,035,470 1,066,025 Business License Penalties $ 28 171 432 438 200
Code Enforcement Penalties - - - 600 -
TOTAL FINES & FOREFEITURES $ 28 171 432 1,038 200
Planning Fees $ 202,123 53,070 52,799 68,000 60,000
Building Fees 270,482 350,746 336,067 337,000 330,000
Fire Department Plan Check Fee 24,911 15,258 18,663 18,000 15,000 Fire Department Miscellaneous 1,921 215 20,490 11,724 5,000 Police Department Miscellaneous 12,065 12,053 17,688 12,785 12,000 Police Department Vehicle Abatement 46,980 (9,521) 40,841 20,000 30,000 Police Dept - Report Copies 774 1,022 993 1,112 500
Police Dept - Repossession Fees 90 15 5 165 75
Parking Revenues 10,436 7,073 5,762 12,000 90,000
Engineering Fees 13,044 31,177 25,781 25,000 15,000
Mill Street Encroachment Permit 6,932 1,743 21,525 20,345 20,000 Animal Shelter - Dogs Redeemed 27,824 19,547 13,862 15,000 12,000 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund Revenue Account Detail (Fund 100)

Item # 9.

Actual Actual Actual Estimated Proposed
Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund Revenue Account Detail (Fund 100)
Animal Shelter - Other Revenues 500 - - 3,685 2,000
Parks - Field Rentals 19,648 23,108 38,652 40,000 40,400 Parks - Building Rentals - 9,305 17,019 17,705 17,170
Parks - Other Fees and Charges 13,296 5,545 9,339 5,000 5,000 TOTAL CHARGES FOR SERVICES $ 651,026 520,356 619,486 607,521 654,145 Police - Other Grants $ - 25,000 - - -
COPS Grant - SLESF 307,495 190,271 186,159 194,663 165,000 Misc. State Grants 70,514 118,682 - - -
Police POST Reimbursements 24,978 18,143 25,006 6,724 - NJUHS Policing Agreement 45,000 90,000 120,000 120,000 120,000 Strike Team Reimbursements - 23,066 - - 250,000
CalVIP Grant 122,372 182,075 (51,022) - -
Beverage Recycling Program 5,000 5,000 5,000 5,000 5,000 SB 1383 - Mandatory Organic Waste - - 69,027 - -
State Highway Funds 4,000 4,000 - - -
TOTAL INTERGOVERNMENTAL $ 579,359 656,237 354,170 326,387 540,000 Interest Earnings $ 37,983 160,778 268,058 280,000 280,000 Unrealized Gain / Loss Investment (139,046) (100,602) 99,694 - - City Hall Rentals 10,348 7,164 13,696 11,262 9,552
Fire Facility Rentals - 110 990 1,220 500
TOTAL USE OF MONEY & PROPERTY $ (90,715) 67,450 382,438 292,482 290,052 NCCFD Reimbursements $ 289,190 19,780 - - -
Nevada City Animal Control Reimbursement 27,984 32,663 48,958 48,415 48,415 Police - Administrative Fee Reimbursement 2,705 5,830 6,315 6,615 5,000 Police - Expense Reimbursement 7,698 331 72,247 16,000 7,000 Fire Department Response Reimbursement 617,265 891,181 949,473 970,000 1,007,332 General Expense Reimbursement 71,111 9,324 217,505 311,845 219,000 TOTAL REIMBURSEMENTS $ 1,015,953 959,109 1,294,498 1,352,875 1,286,747 Animal Control - Grants / Donations $ 9,146 5,268 2,076 43,330 2,000 Miscellaneous Grants / Donations - 100 - 50,000 -
Unclaimed Property 32,994 12,155 664 - -
Cash Over / (Short) 18 - (20) - -
Copies / Retail Sales Revenue 28 - 24 - -
Late Fees 12,424 10,943 12,402 18,000 13,000
Sale of Fixed Assets - - - 10,000 -
Insurance Refunds & Payments 52,057 6,774 16,601 69,092 10,000 Loan Proceeds 1,400,779 - - - -
Miscellaneous Revenue (35,515) 18,239 20,815 11,428 10,000 TOTAL MISCELLANEOUS $ 1,471,931 53,479 52,562 201,850 35,000 Transfers In from Other Funds $ 473,911 466,970 453,855 465,721 240,426 TOTAL TRANSFERS IN $ 473,911 466,970 453,855 465,721 240,426 TOTAL GENERAL FUND $ 18,389,031 17,292,013 18,361,824 18,822,993 18,988,615

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Administration
City Council - 101
Personal Services
Salaries - Regular $ 16,800 18,539 15,984 27,200 33,600 FICA 1,285 1,224 1,300 2,081 2,571
Total Personal Services $ 18,085 19,763 17,284 29,281 36,171 Services and Supplies
Office Supplies $ 12 1,790 - - -
Dues & Subscriptions 10,580 12,868 15,093 9,744 8,253
Operating Materials 6,840 18,300 7,942 2,000 4,000
Printing / Advertising - 975 1,466 4,400 1,500
Contractual Services 514 17 - 2,525 -
Elections Costs - 10,461 517 - -
Conferences 9,163 13,764 13,749 15,000 13,000
Total Services and Supplies $ 27,109 58,175 38,767 33,669 26,753 Capital Outlay
Other Machinery & Equipment $ - - 961 - -
Total Capital Outlay $ - - 961 - -
Total City Council: $ 45,194 77,938 57,012 62,950 62,924 City Manager - 102
Personal Services
Salaries - Regular $ 222,744 237,431 232,115 236,700 287,216 Salaries - Part-Time - 1,503 10,738 5,000 10,005
FICA 13,397 14,049 14,972 14,500 22,948
PERS Retirement 25,480 27,306 28,498 25,678 29,203
Health / Dental / Vision / Life Ins 58,370 64,330 52,524 59,093 61,376 Deferred Compensation 1,825 2,905 3,394 3,370 1,900
Total Personal Services $ 321,816 347,524 342,241 344,341 412,648 Services and Supplies
Office Supplies $ 1,008 4,197 57 2,000 2,000
Communications - - - 1,205 855
Postage 732 - 1,026 268 -
Dues & Subscriptions 2,123 3,379 405 500 500
Membership Dues - - 500 1,420 1,200
Operating Materials 6,709 6,096 8,694 5,000 5,000
Printing / Advertising 20 822 - 500 500
Contractual Services 5,452 3,718 3,055 65,000 26,400
Elections Costs 1,492 1,571 11,843 12,400 1,500
Conferences 4,913 4,704 - 10,500 3,000
Total Services and Supplies $ 22,449 24,487 25,580 98,793 40,955 Total City Manager: $ 344,265 372,011 367,821 443,134 453,603 Human Resources - 103
Services and Supplies
Office Supplies $ 55 - - - -
Contractual Services 17,363 36,544 25,331 24,000 30,000 Total Services and Supplies $ 17,418 36,544 25,331 24,000 30,000 Total Human Resources: $ 17,418 36,544 25,331 24,000 30,000 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Finance - 104
Personal Services
Salaries - Regular $ 317,110 325,487 273,859 284,560 182,929 Overtime 2,279 2,732 2,306 1,750 2,200
FICA 22,626 23,068 19,782 20,500 14,091
PERS Retirement 24,289 25,456 23,695 20,936 14,561
Health / Dental / Vision / Life Ins 71,728 83,741 56,864 66,940 44,213 Deferred Compensation 5,214 5,214 6,046 4,561 1,000
Total Personal Services $ 443,246 465,698 382,552 399,247 258,994 Services and Supplies
Office Supplies $ 10,530 2,229 1,294 2,000 2,500
Communications - - - 383 270
Postage 1,419 - 4,591 1,481 -
Dues & Subscriptions 110 - - - -
Operating Materials 4,484 3,546 1,161 1,465 -
Printing / Advertising 333 - - - -
Contractual Services 59,491 66,319 65,801 85,000 111,850 Maintenance Contracts 8,992 8,992 8,992 8,243 -
Bank Service Charges 354 1,392 283 400 400
Conferences & Travel 3,121 2,535 523 907 3,050
Total Services and Supplies $ 88,834 85,013 82,645 99,879 118,070 Capital Outlay
Other Machinery & Equipment $ 693 - - - -
Total Capital Outlay $ 693 - - - -
Total Finance: $ 532,773 550,711 465,197 499,126 377,064 Information Technology - 105
Personal Services
Salaries - Regular $ - - - 46,299 147,743
FICA - - - 3,602 11,352
PERS Retirement - - - 5,730 16,859
Health / Dental / Vision / Life Ins - - - 10,384 25,578 Total Personal Services $ - - - 66,015 201,533
Services and Supplies
Office Supplies $ - 146 269 500 500
Communications 19,939 34,604 72,049 79,000 85,508
Postage - 109 - - -
Dues & Subscriptions 81 250 - - -
Membership Dues - - 130 - -
Utilities 4,387 4,844 1,775 5,500 -
Software 17,754 14,951 13,037 82,403 201,148
Operating Materials - 78 - 13,864 50,000
Contractual Services 289,492 321,095 513,642 368,000 35,000 Conferences & Travel - - 1,580 - 3,000
Total Services and Supplies $ 331,653 376,077 602,482 549,267 375,156 Cost Allocation
Non-Personal Overhead Transfer $ (196,149) (150,430) (255,626) (219,707) (136,062) Total Cost Allocation $ (196,149) (150,430) (255,626) (219,707) (136,062) Capital Outlay
Technology $ 12,226 107,542 32,742 - -
Other Machinery & Equipment 4,416 3,840 3,840 - -
Total Capital Outlay $ 16,642 111,382 36,582 - -

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Total Information Technology: $ 152,146 337,029 383,438 395,575 440,626 City Attorney - 106
Services and Supplies
Contractual Services $ 17,652 26,076 - - -
Legal Services 258,010 361,742 489,982 315,000 315,000
Total Services and Supplies $ 275,662 387,818 489,982 315,000 315,000 Cost Allocation
Non-Personal Overhead Transfer $ - - (122,496) (78,750) (78,750) Total Cost Allocation $ - - (122,496) (78,750) (78,750) Total City Attorney: $ 275,662 387,818 367,486 236,250 236,250 Public Safety
Police - 201
Personal Services
Salaries - Regular $ 2,418,416 2,576,948 2,787,053 2,901,307 2,933,572 Salaries - Part-Time 135,517 70,792 41,910 33,000 11,809 Overtime 263,371 280,014 294,568 255,000 280,000
Shift Differential 26,674 30,358 37,745 26,309 32,000
FICA 205,513 209,939 228,455 229,341 229,340
PERS Retirement 431,017 464,486 565,466 565,207 555,896 Health / Dental / Vision / Life Ins 452,501 511,032 499,263 484,462 455,696 Deferred Compensation 4,731 6,374 37,481 36,625 34,780
Uniform / Uniform Allowance 72,633 34,200 53,454 29,500 32,750 Unemployment - 5,892 - - -
Total Personal Services $ 4,010,373 4,190,035 4,545,395 4,560,751 4,565,844 Services and Supplies
Office Supplies $ 13,473 4,418 7,373 4,500 5,000
Communications 55,538 62,166 68,996 84,203 87,780
Postage 1,672 848 2,807 1,045 -
Dues & Subscriptions 1,803 1,753 1,432 1,500 1,500
Membership Dues 2,965 3,821 2,796 3,000 3,000
Fuel & Oil 127,177 120,524 128,997 84,623 85,000
Utilities 481 921 792 829 900
Software 131,649 168,389 88,024 83,000 91,566
Small Tools - - - 2,510 -
Operating Materials 85,234 105,924 109,777 77,500 78,000 Printing / Advertising 2,743 3,940 5,278 3,100 4,000
Contractual Services 577,231 614,074 938,901 965,867 1,000,068 Maintenance Contracts 18,648 - 9,107 20,600 19,030
Vehicle Towing 13,370 9,373 10,574 11,880 10,000
Liability Insurance 3,675 - - - -
Conferences & Travel 53,857 61,408 77,484 70,000 65,000 Building Repairs & Maintenance 25,073 16,991 12,608 7,500 7,500 Automotive Repairs & Maintenance 76,640 65,098 47,065 55,000 60,000 Payments to Other Governments 7 - - - -
Equipment Maintenance - 402 - - -
Total Services and Supplies $ 1,191,236 1,240,050 1,512,011 1,476,657 1,518,344 Capital Outlay
Vehicles $ 71,370 1,603 (883) - -
Technology 2,484 1,385 12,030 - -
Other Machinery & Equipment 3,845 13,848 - - -

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Total Capital Outlay $ 77,699 16,836 11,147 - -
Total Police: $ 5,279,308 5,446,921 6,068,553 6,037,408 6,084,188 Animal Services - 202
Personal Services
Salaries - Regular $ 105,049 131,456 124,248 109,833 112,176 Salaries - Part-Time 522 - 241 31,720 35,034
Overtime 5,063 8,232 14,546 11,500 8,000
FICA 7,951 10,097 9,995 10,477 11,262
PERS Retirement 8,036 9,423 8,508 8,028 8,929
Health / Dental / Vision / Life Ins 36,230 42,278 40,279 39,470 40,851 Uniform / Uniform Allowance 389 5,737 794 500 500
Total Personal Services $ 163,240 207,223 198,611 211,528 216,752 Services and Supplies
Office Supplies $ 251 1,089 1,532 1,400 1,200
Communications 1,084 1,811 1,562 1,379 1,400
Dues & Subscriptions 150 - - - -
Membership Dues - 100 100 150 -
Fuel & Oil 3,841 2,290 1,508 2,578 2,000
Operating Materials 12,191 20,189 17,276 30,000 20,000
Printing / Advertising 128 423 146 500 500
Contractual Services 19,082 35,161 35,492 25,000 25,000 Maintenance Contracts 4,833 - 3,199 5,500 6,580
Conferences & Travel 25 479 450 653 1,000
Building Repairs & Maintenance 6,300 13,596 728 500 3,000 Automotive Repairs & Maintenance - 24 35 - 300
Total Services and Supplies $ 47,885 75,162 62,028 67,660 60,980 Total Animal Services: $ 211,125 282,385 260,639 279,188 277,732 Fire - 203
Personal Services
Salaries - Regular $ 1,482,181 1,680,233 1,955,252 1,965,426 1,975,664 Salaries - Part-Time 70,712 (54,244) 8,594 3,038 -
Overtime 289,205 668,010 454,548 456,000 426,170
FLSA Overtime - - 285 35,000 42,831
Overtime - Strike Team - - - - 250,000
FICA 146,180 162,613 180,263 205,265 156,488
PERS Retirement 270,058 308,400 360,888 357,501 349,084 Health / Dental / Vision / Life Ins 295,192 298,175 307,558 373,957 380,422 Deferred Compensation 3,825 3,894 3,898 3,875 3,900
Uniform / Uniform Allowance 14,160 12,429 23,214 22,565 22,125 Unemployment - - - 1,360 -
Total Personal Services $ 2,571,513 3,079,510 3,294,500 3,423,987 3,606,685 Services and Supplies
Office Supplies $ 10,499 13,928 8,312 7,000 12,000
Communications 28,142 31,687 28,561 23,000 24,820
Postage 78 639 262 4 -
Dues & Subscriptions 1,993 4,282 7,052 5,000 5,000
Fuel & Oil 74,223 73,594 87,636 76,000 80,000
Utilities 4,626 5,994 4,646 4,626 2,500
Operating Materials 52,397 50,843 79,842 60,000 85,000
Printing / Advertising 465 410 231 500 500

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Contractual Services 345,555 299,718 345,234 327,819 329,000 Maintenance Contracts 215 - - 813 1,400
Wildfire Mitigation Costs - - 28,062 - -
Liability Insurance 5,812 1,800 - - -
Conferences & Travel 19,509 12,284 12,808 17,000 30,000 Building Repairs & Maintenance 45,123 43,820 43,837 40,000 45,000 Automotive Repairs & Maintenance 121,303 141,394 169,348 140,000 120,000 Property Tax Collection Fees 2,029 2,017 2,023 2,237 2,300 Total Services and Supplies $ 711,969 682,410 817,854 703,999 737,520 Total Fire: $ 3,283,482 3,761,920 4,112,354 4,127,986 4,344,205 Community Development
Planning - 301
Personal Services
Salaries - Regular $ 239,718 302,524 184,357 195,472 237,230 Overtime 6 24 78 30 100
FICA 16,430 21,010 13,762 15,114 18,148
PERS Retirement 28,878 27,100 20,267 21,736 26,594
Health / Dental / Vision / Life Ins 49,672 55,313 46,752 50,786 56,432 Uniform / Uniform Allowance 1,948 2,335 - - -
Personnel Services Overhead Transfer (3,487) (3,346) (2,849) (1,500) (3,000) Total Personal Services $ 333,165 404,960 262,367 281,638 335,505 Services and Supplies
Office Supplies $ 969 503 65 - 500
Postage 83 - 1,451 1,179 -
Dues & Subscriptions 2,003 579 12,261 6,700 4,000
Membership Dues - - 592 609 627
Fuel & Oil 213 - - - -
Software - 350 - - 10,000
Operating Materials 28 2,259 4,132 1,000 2,000
Printing / Advertising 9,178 8,463 3,991 4,000 4,000
Contractual Services 107,853 58,352 25,671 20,970 12,185 Conferences & Travel 183 276 1,331 175 2,000
Automotive Repairs & Maintenance 12 - - - -
Total Services and Supplies $ 120,522 70,782 49,494 34,633 35,312 Total Planning: $ 453,687 475,742 311,861 316,271 370,817 Building - 302
Personal Services
Salaries - Regular $ 177,776 304,469 264,861 267,605 194,983 Salaries - Part-Time 18,471 4,350 6,325 1,050 33,670
Overtime 155 638 2,097 1,000 800
FICA 14,062 22,513 19,887 19,649 17,492
PERS Retirement 16,022 30,081 30,520 31,026 24,578
Health / Dental / Vision / Life Ins 41,223 55,515 60,719 73,752 46,505 Deferred Compensation 487 583 - - -
Total Personal Services $ 268,196 418,149 384,409 394,082 318,028 Services and Supplies
Office Supplies $ 393 901 678 300 500
Communications 262 (71) - 520 -
Postage 132 - 91 89 -

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Dues & Subscriptions 145 1,925 - 500 -
Membership Dues - - 354 358 362
Fuel & Oil 677 1,166 1,144 1,000 1,200
Software - - - - 14,656
Operating Materials 1,200 1,419 828 200 1,000
Printing / Advertising 689 496 377 250 500
Contractual Services 157,364 61,317 71,579 50,826 38,548 Bank Service Charges 5,294 6,517 5,092 4,998 5,500
Conferences & Travel - 2,982 749 211 1,000
Automotive Repairs & Maintenance 87 - 1,839 200 1,000
Total Services and Supplies $ 166,243 76,652 82,731 59,452 64,266 Total Building: $ 434,439 494,801 467,140 453,534 382,294 Public Works
Administration & Engineering - 401
Personal Services
Salaries - Regular $ 226,200 217,016 263,882 294,894 214,322 Overtime 411 2,713 813 700 800
Stand-by / Callback 1,486 356 - - -
FICA 17,089 16,353 19,024 20,640 16,447
PERS Retirement 23,788 22,423 29,715 33,896 25,801
Health / Dental / Vision / Life Ins 36,939 55,408 50,783 70,718 53,242 Uniform / Uniform Allowance 1,365 700 289 130 300
Total Personal Services $ 307,278 314,969 364,506 420,978 310,913 Services and Supplies
Office Supplies $ 1,436 729 1,949 3,000 3,000
Communications 906 1,053 1,371 2,897 2,341
Postage 714 - 1,429 384 -
Dues & Subscriptions 3,296 - 2,190 160 500
Membership Dues - 120 - - -
Fuel & Oil 1,718 1,922 397 - 300
Software - 3,376 3,950 4,017 5,190
Operating Materials 495 49 854 1,000 500
Printing / Advertising 422 118 29 114 300
Contractual Services 17,006 4,792 5,725 3,200 4,642
Conferences & Travel - 350 1,522 500 1,000
Automotive Repairs & Maintenance 31 138 1,055 573 700
Total Services and Supplies $ 26,024 12,647 20,471 15,845 18,473 Capital Outlay
Vehicles $ - - 23,784 - -
Technology - - 2,073 - -
Total Capital Outlay $ - - 25,857 - -
Total Administration & Engineering: $ 333,302 327,616 410,834 436,823 329,386 Streets Maintenance - 402
Personal Services
Salaries - Regular $ 228,837 206,549 210,818 200,149 240,120 Salaries - Part-Time - 4,971 - - -
Overtime 8,128 8,693 7,709 4,227 6,000
Stand-by / Callback 13,448 7,793 9,087 6,630 8,000
FICA 18,374 17,103 16,650 15,520 18,369

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
PERS Retirement 20,659 15,474 16,055 15,497 19,114
Health / Dental / Vision / Life Ins 75,615 75,371 58,387 51,750 70,222 Uniform / Uniform Allowance 6,688 6,443 7,388 6,637 7,000 Total Personal Services $ 371,749 342,397 326,094 300,410 368,825 Services and Supplies
Office Supplies $ 234 29 81 300 200
Communications 1,340 1,791 1,815 1,952 1,884
Dues & Subscriptions 175 - - - -
Fuel & Oil 24,970 20,882 28,149 17,000 20,000
Utilities - - - - 14,000
Small Tools - - - 1,893 2,000
Operating Materials 30,170 64,591 99,623 60,000 60,000
Printing / Advertising - 6,438 - 208 -
Contractual Services 32,031 26,917 55,552 78,433 33,400 Maintenance Contracts 5,395 10,161 4,771 3,145 4,200
Liability Insurance - - 250 - -
Conferences & Travel - - - - 500
Automotive Repairs & Maintenance 37,079 20,744 42,693 25,000 30,000 Equipment Rental 759 1,323 1,490 1,195 1,000
Equipment Maintenance 214 1,471 6,995 7,000 5,000
Total Services and Supplies $ 132,367 154,347 241,419 196,126 172,184 Capital Outlay
Vehicles $ - - 475 - -
Other Machinery & Equipment - - 24,140 - -
Total Capital Outlay $ - - 24,615 - -
Total Streets Maintenance: $ 504,116 496,744 592,128 496,536 541,009 Fleet - 403
Personal Services
Salaries - Regular $ 102,607 158,318 117,864 133,796 136,766 Overtime 41,487 18,332 42,794 37,000 15,000
FICA 12,588 15,139 11,875 11,482 10,463
PERS Retirement 7,985 11,794 8,903 10,447 10,887
Health / Dental / Vision / Life Ins 22,058 40,146 33,971 41,850 40,034 Uniform / Uniform Allowance 1,079 1,975 1,920 1,214 2,000 Total Personal Services $ 187,804 245,704 217,327 235,789 215,148 Services and Supplies
Office Supplies $ 978 801 - - -
Communications 250 313 346 377 375
Dues & Subscriptions 582 2,514 739 793 -
Fuel & Oil 14,225 15,395 11,175 120,000 81,200
Small Tools 7,675 3,086 2,704 4,500 3,000
Operating Materials 27,506 11,340 9,718 3,000 10,000
Contractual Services 4,851 1,633 1,036 10,000 6,800
Conferences & Travel 3,195 - - - -
Building Repairs & Maintenance - - 4,682 - -
Automotive Repairs & Maintenance 14,236 31,563 29,965 5,000 15,000 Total Services and Supplies $ 73,498 66,645 60,365 143,670 116,375 Total Fleet: $ 261,302 312,349 277,692 379,459 331,523
Facilities - 404

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Personal Services
Salaries - Regular $ 54,361 56,495 59,937 59,998 60,437 FICA 3,949 4,112 4,384 4,430 4,665
PERS Retirement 6,724 6,928 8,436 8,428 8,570
Health / Dental / Vision / Life Ins 10,205 9,787 10,230 11,577 12,569 Uniform / Uniform Allowance 805 846 754 1,353 1,400
Total Personal Services $ 76,044 78,168 83,741 85,786 87,641 Services and Supplies
Office Supplies $ 141 51 105 - 50
Communications 51 50 47 579 588
Fuel & Oil 2,401 1,622 725 700 500
Operating Materials 18,315 15,734 17,870 13,000 15,000
Contractual Services 13,822 30,154 11,007 25,000 11,630 Maintenance Contracts - - 6,211 9,525 6,798
Building Repairs & Maintenance 29 150 - - 2,500
Automotive Repairs & Maintenance 1,042 215 326 - 500
Total Services and Supplies $ 35,801 47,976 36,291 48,804 37,566 Capital Outlay
Vehicles $ - - 33,977 - -
Other Machinery & Equipment 32,837 12,826 - - -
Total Capital Outlay $ 32,837 12,826 33,977 - -
Total Facilities: $ 144,682 138,970 154,009 134,590 125,207 Public Works Capital - 406
Capital Outlay
Dorsey Marketplace $ - - 22,299 10,850 -
Total Capital Outlay $ - - 22,299 10,850 -
Total Public Works Capital: $ - - 22,299 10,850 -
Parks and Recreation
Administration - 501
Personal Services
Salaries - Regular $ 134,233 187,259 240,459 242,999 247,813 Salaries - Part-Time $ - - - - 24,050
Overtime 2,697 4,897 7,701 6,356 7,000
Stand-by / Callback 3,984 6,333 5,175 2,960 3,000
FICA 9,798 13,473 17,499 18,177 20,831
PERS Retirement 10,452 13,318 18,128 17,736 19,331
Health / Dental / Vision / Life Ins 47,647 83,436 72,841 72,082 72,323 Uniform / Uniform Allowance 2,568 2,648 3,690 3,432 3,500 Unemployment 288 - - - -
Total Personal Services $ 211,667 311,364 365,493 363,742 397,848 Services and Supplies
Office Supplies $ 38 - 82 169 100
Communications 595 300 401 433 872
Dues & Subscriptions - 650 - 563 -
Fuel & Oil 7,713 9,658 8,372 5,969 7,000
Utilities 2,319 2,888 3,159 2,435 9,000
Operating Materials 20,805 76,661 108,083 50,984 80,000 Printing / Advertising - 502 615 1,077 500
Recycle - 2,400 - - -

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Contractual Services 14,591 28,223 76,911 144,283 99,880 Maintenance Contracts 44,700 102,317 44,414 13,607 1,500 Vehicle Towing - - 2,625 - -
Automotive Repairs & Maintenance 709 309 304 100 500
Equipment Rental - 119 - - -
Equipment Maintenance - 1,165 6,859 1,000 3,000
Total Services and Supplies $ 91,470 225,192 251,825 220,620 202,352 Capital Outlay
Vehicles $ - - 476 - -
Other Machinery & Equipment - 33,913 - 50,956 -
Total Capital Outlay $ - 33,913 476 50,956 -
Total Administration: $ 303,137 570,469 617,794 635,318 600,200 Swimming Pool - 502
Personal Services
Salaries - Regular $ 9,211 17,743 31,020 27,047 -
Salaries - Part-Time - 4,971 - - -
Overtime 334 484 660 468 -
FICA 638 1,609 2,189 2,014 -
PERS Retirement 692 1,254 2,325 2,022 -
Health / Dental / Vision / Life Ins 3,914 5,545 9,646 8,877 - Total Personal Services $ 14,789 31,606 45,840 40,428 - Services and Supplies
Office Supplies $ - - 227 - -
Communications 3,168 4,795 3,666 400 400
Dues & Subscriptions 1,552 - 1,613 1,148 -
Chemicals - 3,547 7,652 11,843 9,000
Operating Materials 95 26,001 36,894 23,337 25,000
Contractual Services - 23,578 95,602 68,790 80,000
Maintenance Contracts - 32,209 5,475 2,400 -
Building Repairs & Maintenance - - - - 5,000
Conferences & Travel - 720 - - -
Total Services and Supplies $ 4,815 90,850 151,129 107,918 119,400 Capital Outlay
Other Machinery & Equipment $ - 5,821 - - -
Total Capital Outlay $ - 5,821 - - -
Total Swimming Pool: $ 19,604 128,277 196,969 148,346 119,400 Recreation - 503
Personal Services
Salaries - Regular $ - 7,143 15,670 16,098 -
FICA - 498 1,131 1,221 -
PERS Retirement - 461 1,146 1,191 -
Health / Dental / Vision / Life Ins - 1,704 3,939 4,672 - Uniform / Uniform Allowance 357 263 300 1,180 -
Total Personal Services $ 357 10,069 22,186 24,362 -
Services and Supplies
Communications $ 72 364 409 450 460
Dues & Subscriptions 350 - - - -
Fuel & Oil 697 - 1,338 - -
Small Tools - - 860 1,893 1,500
Operating Materials 6,875 6,567 1,313 2,000 5,000

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Contractual Services 20,029 1,962 4,223 2,222 2,700
Maintenance Contracts 12,830 6,115 7,513 7,364 6,000
Automotive Repairs & Maintenance 6,480 2,034 12,529 5,000 5,000 Total Services and Supplies $ 47,333 17,042 28,185 18,929 20,660 Capital Outlay
Other Machinery & Equipment $ 56,862 - - - -
Total Capital Outlay $ 56,862 - - - -
Total Recreation: $ 104,552 27,111 50,371 43,291 20,660 Non-Departmental
Non-Departmental - 601
Personal Services
PERS Unfunded Liability $ 230,193 299,256 - 239,570 474,199 Retiree Health Insurance 103,034 107,879 126,024 123,044 120,000 Workers Compensation 291,783 276,266 316,763 382,343 348,566 Total Personal Services $ 625,010 683,401 442,787 744,957 942,765 Services and Supplies
Office Supplies $ 1,079 3,588 1,328 4,000 4,000
Communications 50,775 57,428 64,740 63,191 64,000
Postage - - 933 3,276 6,500
Dues & Subscriptions 9,899 4,188 4,916 3,956 1,399
Membership Dues 25 - - - -
Utilities 215,388 471,468 381,597 462,185 456,000
Operating Materials 4,878 2,494 1,801 2,000 2,000
Operating Materials (703) 1,213 267 2,900 - -
Printing / Advertising - - 169 206 -
Contractual Services 86,790 85,191 143,346 97,749 77,700 Auditing Services 16,518 14,329 15,177 25,559 26,553
Liability Insurance 467,199 523,939 467,310 592,656 569,089 Bank Service Charges 60,372 97,207 13,270 18,585 13,140 Community Contributions 24,532 (1,062) (3,959) - -
Building Repairs & Maintenance - 478 - - -
Property Tax Collection Fees 67,343 63,204 62,822 66,662 67,000 Other Costs 41,157 81,130 88,993 88,063 34,000
Expenditure Adjustment - - 89,709 - -
Total Services and Supplies $ 1,047,168 1,403,849 1,335,052 1,428,088 1,321,381 Capital Outlay
Other Machinery & Equipment $ - 31,143 30,000 - -
Financial System Replacement 142,076 - - - -
Recycle Grant Capital - - - 5,000 -
Redwood Tree Removal - - - 35,000 24,000
Total Capital Outlay $ 142,076 31,143 30,000 40,000 24,000 Debt Service
Principal $ 711,000 716,000 766,000 791,000 811,000
Interest 632,124 606,528 580,752 553,176 524,700
Lease Principal 1,444,821 94,369 95,226 81,660 74,254
Lease Interest 42,965 29,804 27,477 25,375 23,908
Issuance Cost 32,003 - - - -
Total Debt Service $ 2,862,913 1,446,701 1,469,455 1,451,211 1,433,862 Contingency
Contingency $ 278,772 164,874 68,637 150,000 100,000
Contingency Reserve Appropriation - - 42,975 - -
Total Contingency $ 278,772 164,874 111,612 150,000 100,000

Item # 9.

Departmental Expenditure Account Detail
Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
General Fund (Fund 100)
Transfers Out
Transfers Out $ 45,501 628,556 71,957 50,000 85,000
Total Transfers Out $ 45,501 628,556 71,957 50,000 85,000 Total Non-Departmental: $ 5,001,440 4,358,524 3,460,863 3,864,256 3,907,008 Total Appropriations - General Fund $ 17,701,634 18,583,880 18,669,791 19,024,891 19,034,094 Total Personal Services: $ 9,924,332 $ 11,150,540 $ 11,295,333 $ 11,927,322 $ 12,275,298 Total Services and Supplies: 4,459,456 5,131,718 5,913,642 5,643,009 5,330,747 Total Cost Allocations: (196,149) (150,430) (378,122) (298,457) (214,812) Total Capital Outlay: 326,809 211,921 185,914 101,806 24,000 Total Debt Service: 2,862,913 1,446,701 1,469,455 1,451,211 1,433,862 Total Transfers Out: 45,501 628,556 71,957 50,000 85,000 Total Appropriation For Contingency: 278,772 164,874 111,612 150,000 100,000

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Measure E Sales Tax $ 6,987,724 6,992,271 7,062,106 7,105,000 7,090,000 TOTAL TAXES & ASSESSMENTS $ 6,987,724 6,992,271 7,062,106 7,105,000 7,090,000 Misc. State Grants $ 202,362 - - - -
Strike Team Reimbursements - - - - 200,000
TOTAL INTERGOVERNMENTAL $ 202,362 - - - 200,000
Interest Earnings $ 16,131 34,912 105,662 55,000 55,000 Unrealized Gain / Loss Investment (64,728) 1,943 (12,832) - - TOTAL USE OF MONEY & PROPERTY $ (48,597) 36,855 92,830 55,000 55,000 NCCFD Reimbursements $ 3,576 980 - - -
TOTAL REIMBURSEMENTS $ 3,576 980 - - -
Insurance Refunds & Payments $ - - 52,188 - -
Loan Proceeds 158,344 219,718 179,315 229,569 144,000
Miscellaneous Revenue 25,000 - - - -
TOTAL MISCELLANEOUS $ 183,344 219,718 231,503 229,569 144,000 Transfers In from Other Funds $ - (263,269) - - -
TOTAL TRANSFERS IN $ - (263,269) - - -
TOTAL REVENUES $ 7,328,409 6,986,555 7,386,439 7,389,569 7,489,000 Expenditures:

Police - 201
Personal Services
Salaries - Regular $ 924,944 978,675 1,070,570 1,104,348 1,150,659 Salaries - Part-Time 2,105 - - - -
Overtime 149,098 192,598 183,944 210,715 185,000
Shift Differential 15,392 15,841 15,116 25,942 20,000
FICA 80,912 87,333 93,309 95,247 90,494
PERS Retirement 129,694 145,249 171,161 171,249 177,173 Health / Dental / Vision / Life Ins 163,363 189,289 179,439 188,405 143,938 Deferred Compensation - - 18,456 20,280 22,639
Uniform / Uniform Allowance 7,050 5,221 11,617 12,384 9,625 Unemployment 1,800 5,998 - - -
Workers Compensation - 84,498 101,017 - -
Total Personal Services $ 1,474,358 1,704,702 1,844,629 1,828,570 1,799,528 Services and Supplies
Operating Materials $ 42,176 29,725 4,715 5,000 40,000
Contractual Services 85,281 132,105 132,645 163,782 162,736 Conferences & Travel 1,981 - 68 - -
Automotive Repairs & Maintenance - - - - -
Other Costs 368 - - - -
Total Services and Supplies $ 129,806 161,830 137,428 168,782 202,736 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure E Fund (Fund 200)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure E Fund (Fund 200)
Capital Outlay
Vehicles $ 46,778 62,481 135,483 48,742 52,500
Other Machinery & Equipment 281,532 219,718 179,316 229,569 144,000 Total Capital Outlay $ 328,310 282,199 314,799 278,311 196,500 Debt Service
Lease Principal $ 113,071 153,472 204,748 237,017 244,076 Total Debt Service $ 113,071 153,472 204,748 237,017 244,076 Total Police: $ 2,045,545 2,302,203 2,501,604 2,512,680 2,442,840 Fire - 203
Personal Services
Salaries - Regular $ 744,555 770,811 894,999 820,462 941,849 Salaries - Part-Time 1,589 64,331 - - -
Overtime 270,474 271,537 298,071 241,344 211,794
FLSA Overtime - 11 917 4,488 26,000
Overtime - Strike Team - - - - 200,000
FICA 86,553 85,547 92,153 94,030 74,935
PERS Retirement 114,333 119,831 146,591 138,000 152,530 Health / Dental / Vision / Life Ins 116,945 101,067 122,991 181,446 187,471 Uniform / Uniform Allowance 17,094 16,040 16,675 12,362 11,150 Unemployment - 113 - 1,360 -
Total Personal Services $ 1,351,543 1,429,288 1,572,397 1,493,492 1,805,729 Services and Supplies
Communications $ 549 - 2,846 540 540
Operating Materials 58,654 59,453 55,443 100,000 65,000 Printing / Advertising - 569 - - -
Contractual Services 56,358 84,964 70,180 82,500 82,500 Liability Insurance 2,862 1,033 - - -
Conferences & Travel 7,727 15,020 5,578 15,000 12,000
Building Repairs & Maintenance - - 2,283 - -
Automotive Repairs & Maintenance 321 221 3,292 - -
Other Costs 2,602 - - - -
Total Services and Supplies $ 129,073 161,260 139,622 198,040 160,040 Capital Outlay
Vehicles $ - - 143,867 - 80,000
Other Machinery & Equipment 81,060 223,499 113,728 - 700,000 Total Capital Outlay $ 81,060 223,499 257,595 - 780,000 Debt Service
Lease Principal $ 8,429 4,480 81 - -
Total Debt Service $ 8,429 4,480 81 - -
Total Fire: $ 1,570,105 1,818,527 1,969,695 1,691,532 2,745,769 Administration & Engineering - 401
Services and Supplies
Contractual Services $ 28,160 12,235 - - -
Auditing Services - - - - -
Total Services and Supplies $ 28,160 12,235 - - -
Total Administration & Engineering: $ 28,160 12,235 - - - Public Works Capital - 406

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure E Fund (Fund 200)
Personal Services
Salaries - Regular $ (40) - - - -
FICA 251 448 131 48 -
PERS Retirement 246 437 175 57 -
Health / Dental / Vision / Life Ins 272 207 268 222 -
Workers Compensation 71,990 - - - -
Total Personal Services $ 72,719 1,092 574 327 -
Services and Supplies
Operating Materials $ - - - 7,678 10,000
Contractual Services - - - 76,741 50,000
Maintenance Contracts 6,400 - - 110,212 102,000
Total Services and Supplies $ 6,400 - - 194,631 162,000 Capital Outlay
Police Dept Radio Communications $ 921,984 339,861 32,863 9,960 - Measure E Parks Projects 871,851 339,824 227,092 63,840 70,000 Total Capital Outlay $ 1,793,835 679,685 259,955 73,800 70,000 Total Public Works Capital: $ 1,872,954 680,777 260,529 268,758 232,000 Non-Departmental - 601
Personal Services
PERS Unfunded Liability $ 58,127 72,781 - 61,719 116,028 Workers Compensation - - - 104,401 101,677
Total Personal Services $ 58,127 72,781 - 166,120 217,705 Services and Supplies
Contractual Services $ - 2,882 8,072 2,659 4,200
Liability Insurance 70,688 92,121 131,816 162,462 173,970 Total Services and Supplies $ 70,688 95,003 139,888 165,121 178,170 Debt Service
Principal $ - 565,541 574,590 583,784 593,124
Interest 43,239 97,288 88,239 79,045 69,705
Total Debt Service $ 43,239 662,829 662,829 662,829 662,829 Transfers Out
Transfers Out $ 1,656,780 1,918,859 2,002,596 707,012 3,777,000 Total Transfers Out $ 1,656,780 1,918,859 2,002,596 707,012 3,777,000 Total Non-Departmental: $ 1,828,834 2,749,472 2,805,313 1,701,082 4,835,704 TOTAL EXPENDITURES $ 7,345,598 7,563,214 7,537,141 6,174,052 10,256,313 Excess (Deficit) of Revenues Over Expenditures $ (17,189) (576,659) (150,702) 1,215,517 (2,767,313) Beginning Fund Balance $ 4,427,568 4,410,379 3,833,720 3,683,018 4,898,535 Ending Fund Balance $ 4,410,379 3,833,720 3,683,018 4,898,535 2,131,222 Reserved Fund Balance:

Fire Engine Replacement Reserve $ - - - - 120,000
Reserved Fund Balance Total: - - - - 120,000
Unobligated Fund Balance $ 4,410,379 3,833,720 3,683,018 4,898,535 2,011,222

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure E Fund (Fund 200)
Capital Expenditures
Police Capital - Vehicles / Buildout $ 159,849 215,953 340,231 285,759 296,576 Police Capital - Equipment 281,532 219,718 179,316 229,569 144,000 Fire Capital - Fire Truck - - - - 700,000
Fire Capital - Vehicles / Buildout 8,429 4,480 143,948 - 80,000 Fire Capital - Equipment / Radios 81,060 223,499 113,728 - - Police Dept. Radio Infrastructure 921,984 339,861 32,863 9,960 - Measure E Park Projects / Maintenance 871,851 339,824 227,092 63,840 70,000 Trf to Capital 61220 - Annual Street Maintenance - 48,363 9,164 - - Trf to Capital 61330 - Annual Street Rehab 389,156 38,702 94,655 - - Trf to Capital 63300 - East Main/Murphy Improve - - - - Trf to Capital 63370 - Condon Connector - - - - -
Trf to Capital 63440 - Mill Street Parking Lot 5,601 - - - - Trf to Capital 63850 - Measure E Street Rehab 9,636 178,587 896,186 128,118 1,200,000 Trf to Capital 64140 - Measure E Park Projects 47,008 44,842 15,004 300,000 1,130,000 Trf to Capital 64150 - Memorial Park Facility Improv 748,883 400,000 226,147 - - Trf to Capital 66005 - Mill Street Pedestrian Plaza - 1,000,000 500,000 47,454 - Trf to Capital 66006 - Slate Creek Drainage 243,014 - - - - Trf to Capital 66007 - HSIP Improvements 2,612 728 50,000 - - Trf to Capital 66653 - Magenta Drain Restoration - - - 20,000 77,000 Trf to Capital 66656 - S. Auburn Street Renovation - - - - 1,370,000 $ 3,770,615 3,054,557 2,828,334 1,084,700 5,067,576
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Measure E Sales Tax $ - - - 1,820,000 2,576,000
TOTAL TAXES & ASSESSMENTS $ - - - 1,820,000 2,576,000
Strike Team Reimbursements $ - - - - 50,000
TOTAL INTERGOVERNMENTAL $ - - - - 50,000
Interest Earnings $ - - - 5,000 5,000
Unrealized Gain / Loss Investment - - - - -
TOTAL USE OF MONEY & PROPERTY $ - - - 5,000 5,000
TOTAL REVENUES $ - - - 1,825,000 2,631,000
Expenditures:

Risk Reduction - 102
Personal Services
Salaries - Regular $ - - - 83,365 207,127
Overtime - - - - 500
FICA - - - 5,990 15,887
PERS Retirement - - - 9,055 22,127
PERS Unfunded Liability - - - - 16,976
Health / Dental / Vision / Life Ins - - - 22,090 49,172 Uniform / Uniform Allowance - - - 191 -
Total Personal Services $ - - - 120,691 311,788
Services and Supplies
Office Supplies $ - - - 4,000 500
Communications - - - 225 540
Fuel - - - 2,000 6,000
Operating Materials - - - 12,000 2,000
Contractual Services - - - 30,600 1,550,000
Conferences & Travel - - - 3,000 1,000
Equipment Maintenance - - - 10,000 10,000
Grants for Fuel Reduction Assistance - - - - 250,000
Total Services and Supplies $ - - - 61,825 1,820,040
Capital Outlay
Other Machinery & Equipment $ - - - - 200,000
Total Capital Outlay $ - - - - 200,000
Total Risk Reduction $ - - - 182,516 2,331,828
Fire - 203
Personal Services
Salaries - Regular $ - - - 226,785 607,585
Overtime - - - 38,775 55,000
FLSA Overtime - - - 4,250 16,298
Overtime - Strike Team - - - - 50,000
FICA - - - 23,370 48,553
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure B Fund (Fund 207)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Measure B Fund (Fund 207)
PERS Retirement - - - 34,050 87,281
PERS Unfunded Liability - - - - 19,406
Health / Dental / Vision / Life Ins - - - 45,230 99,549 Uniform / Uniform Allowance - - - 5,100 10,800
Total Personal Services $ - - - 377,560 994,473
Services and Supplies
Operating Materials $ - - - 95,000 55,000
Contractual Services - - - 13,000 10,000
Conferences & Travel - - - 823 10,000
Total Services and Supplies $ - - - 108,823 75,000
Total Fire: $ - - - 486,383 1,069,473
TOTAL EXPENDITURES $ - - - 668,899 3,401,301
Excess (Deficit) of Revenues Over Expenditures $ - - - 1,156,101 (770,301) Beginning Fund Balance $ - - - - 1,156,101
Ending Fund Balance $ - - - 1,156,101 385,800

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Water Connection Fees $ 23,000 80,030 71,529 48,750 50,000 Water User Fees 2,148,476 2,000,645 2,114,677 2,332,715 2,418,200 Meter Read - Returned Check 75 525 925 700 -
TOTAL CHARGES FOR SERVICES $ 2,171,551 2,081,200 2,187,131 2,382,165 2,468,200 Interest Earnings $ 13,234 203,138 75,582 160,000 160,000 Lease Revenues 50,843 58,007 62,116 59,158 59,500
TOTAL USE OF MONEY & PROPERTY $ 64,077 261,145 137,698 219,158 219,500 Miscellaneous Revenues $ 1,473 325 364 1,081 500
TOTAL MISCELLANEOUS $ 1,473 325 364 1,081 500
TOTAL REVENUES $ 2,237,101 2,342,670 2,325,193 2,602,404 2,688,200 Expenditures:

Public Works Capital - 406
Personal Services
FICA $ 393 482 403 828 -
PERS Retirement 526 665 581 1,343 -
Health / Dental / Vision / Life Ins 763 733 633 2,904 - Total Services and Supplies 1,682 1,880 1,617 5,075 -
Capital Outlay
Water System Master Plan Update $ - 4,009 46,362 - -
2011 Water Line - - - 300,000 -
Jan/Hill Water Projects - - - - -
Water Treatment Plant Maintenance - 223 - - 430,000
Annual Water Maintenance 189,883 114,075 46,471 120,000 150,000 Annual Flushing - - - - -
Water Line Replacement - Lindon / Bright - - - - -
Total Capital Outlay $ 189,883 118,307 92,833 420,000 580,000 Total Public Works Capital: $ 191,565 120,187 94,450 425,075 580,000 Non-Departmental - 601
Capital Outlay
Water Rate Study $ 18,870 8,775 - - -
Total Capital Outlay $ 18,870 8,775 - - -
Transfers Out
Transfers Out $ 72,423 10,639 - - 400,000
Total Transfers Out $ 72,423 10,639 - - 400,000
Total Non-Departmental: $ 91,293 19,414 - - 400,000
Water Administration - 701
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Water Fund (Fund 500)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Water Fund (Fund 500)
Personal Services
Salaries - Regular $ 124,422 127,304 275,713 295,647 368,347 Overtime 384 559 1,569 970 1,000
FICA 8,618 8,735 19,034 20,650 28,363
PERS Retirement 10,647 10,861 25,449 26,556 35,112
PERS Unfunded Liability 22,276 26,428 - 27,483 58,352
Health / Dental / Vision / Life Ins 30,626 27,369 60,606 70,255 85,665 Deferred Compensation 1,063 1,295 3,972 2,842 1,450
Workers Compensation 11,904 13,320 23,672 33,186 34,128 Total Personal Services $ 209,940 215,871 410,015 477,589 612,418 Services and Supplies
Office Supplies $ 1,564 422 63 600 500
Communications - - - 754 968
Postage 462 27 - - -
Utilities 647 741 834 1,816 2,000
Software - - - 672 75,172
Operating Materials 15 - - - 3,500
Printing/Advertising 9,549 13,958 14,128 14,823 15,000
Contractual Services 55,918 75,184 9,069 39,230 -
Maintenance Contracts 1,845 1,845 1,845 1,845 -
Legal Services 449 4,534 81 - -
Auditing Services 6,700 7,079 7,706 9,435 9,802
Non-Personal Overhead Transfer 98,074 75,215 189,061 149,228 107,406 Liability Insurance 54,526 57,876 109,908 141,411 169,566 Bank Service Charges - - 39,964 77,550 70,000
Property Tax Collection Fees - - 240 269 280
Total Services and Supplies $ 229,749 236,881 372,899 437,633 454,194 Debt Service
Principal $ 116,663 153,565 124,683 129,010 133,355
Interest 28,880 24,740 20,586 19,648 15,304
Lease Principal 136,238 149,744 157,873 166,405 175,362 Lease Interest 42,496 32,926 26,395 19,203 11,811
Cost of Issuance 8,471 - - - -
Total Debt Service $ 332,748 360,975 329,537 334,266 335,832 Capital Outlay
Other Machinery & Equipment $ 672 672 672 - -
Total Capital Outlay $ 672 672 672 - -
Transfers Out
Transfers Out $ - 761,050 111,951 66,265 61,442
Total Transfers Out $ - 761,050 111,951 66,265 61,442
Total Water Administration: $ 773,109 1,575,449 1,225,074 1,315,753 1,463,886 Water Plant - 702
Personal Services
Salaries - Regular $ 90,779 109,454 107,926 104,288 105,062 Overtime 918 2,951 1,551 2,617 2,200
Stand-by / Callback 11,163 9,954 9,416 9,762 9,500
FICA 7,217 8,579 8,390 8,186 8,085
PERS Retirement 9,210 11,765 12,749 12,325 12,498
Health / Dental / Vision / Life Ins 23,382 21,924 26,014 29,965 30,446 Deferred Compensation - 189 523 519 520
Uniform / Uniform Allowance 157 1,075 2,224 2,574 2,400

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Water Fund (Fund 500)
Total Personal Services $ 142,826 165,891 168,793 170,236 170,711 Services and Supplies
Office Supplies $ - - - 128 200
Communications 1,198 2,781 3,727 1,510 1,916
Dues & Subscriptions 761 1,406 1,678 1,364 1,250
Fuel & Oil 351 2,272 10,523 1,008 2,000
Utilities 7,563 6,791 10,956 16,216 16,000
Chemicals 26,606 35,354 26,609 47,000 35,000
Small Tools - - - 750 -
Operating Materials 19,932 12,428 53,230 10,000 15,000
Contractual Services 18,251 56,941 105,936 58,725 47,444 Maintenance Contracts 11,502 2,799 1,619 1,720 3,200
Automotive Repairs & Maintenance 3,179 1,832 1,856 2,500 2,000 Water Purchases 484,391 485,158 474,713 501,355 480,000 Equipment Maintenance (5,403) 2,238 1,642 1,000 2,000
Total Services and Supplies $ 568,331 610,000 692,489 643,276 606,010 Total Water Plant: $ 711,157 775,891 861,282 813,512 776,721 Water Distribution - 703
Personal Services
Salaries - Regular $ 111,431 99,400 164,894 211,909 237,674 Overtime 2,666 6,042 6,063 6,900 6,000
Stand-by / Callback 6,816 5,913 10,190 9,378 8,000
FICA 8,678 8,209 13,050 16,475 18,182
PERS Retirement 9,234 7,408 14,527 19,539 22,149
Health / Dental / Vision / Life Ins 39,119 50,864 52,979 72,537 82,004 Uniform / Uniform Allowance 5,014 5,933 7,795 5,067 6,000 Unemployment 72 3,057 1,966 - -
Workers Compensation 104 - 292 - -
Total Personal Services $ 183,134 186,826 271,756 341,805 380,009 Services and Supplies
Office Supplies $ 63 165 291 - 200
Communications 4,909 3,931 5,710 6,072 5,700
Dues & Subscriptions 13,247 12,713 29,712 15,643 14,000 Fuel & Oil 4,359 2,275 1,667 2,018 2,500
Utilities 911 680 811 1,569 1,200
Operating Materials 30,465 38,394 78,191 70,000 50,000
Printing/Advertising - - - 255
Contractual Services 75,586 116,698 84,148 31,169 31,595 Maintenance Contracts 15,778 - - - -
Automotive Repairs & Maintenance 9,490 1,380 2,863 500 500 Bad Debt Expense 38,803 (42,330) (4,368) (2,667) -
Equipment Rental (9) - 163 - -
Total Services and Supplies $ 193,602 133,906 199,188 124,559 105,695 Capital Outlay
Other Machinery & Equipment $ 28,378 - 26,682 - -
Total Capital Outlay $ 28,378 - 26,682 - -
Total Water Distribution: $ 405,114 320,732 497,626 466,364 485,704 Sewer Collection- 803
Services and Supplies

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Water Fund (Fund 500)
Operating Materials $ 107 - - - -
Total Services and Supplies $ 107 - - - -
Total Sewer Collection: $ 107 - - - -
TOTAL EXPENDITURES $ 2,172,345 2,811,673 2,678,432 3,020,704 3,706,311 Excess (Deficit) of Revenues Over Expenditures $ 64,756 (469,003) (353,239) (418,300) (1,018,111) Beginning Fund Balance $ 3,601,817 3,635,748 3,140,275 2,756,051 2,337,751 Ending Fund Balance $ 3,666,573 3,166,745 2,787,036 2,337,751 1,319,640 Reserved Fund Balance:

Safe Drinking Water Loan Debt Svc. Reserve $ 148,700 148,700 148,700 148,700 148,700 Pension Reserve 75,000 75,000 75,000 75,000 75,000
Working Capital Reserve 325,000 325,000 325,000 325,000 325,000 Water System Reinvestment Reserve 360,663 360,663 360,663 360,663 360,663 Emergency Reserve 300,000 300,000 300,000 300,000 300,000 Connection Fee Capital Reserve - - - -
Reserved Fund Balance Total: 1,209,363 1,209,363 1,209,363 1,209,363 1,209,363 Unobligated Fund Balance $ 2,457,210 1,957,382 1,577,673 1,128,388 110,277 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Trf Capital 66005 - Mill Street Ped Plaza $ - 700,000 50,000 - - Tsf Capital 66656 - South Auburn St. Renovation - - - - 400,000 Water System Master Plan - 4,009 46,362 - -
Water Rate Impact Fee Study 18,870 8,775 - - -
2011 Water Line - - - 300,000 -
Jan/Hill Water Projects - - - - -
Water Treatment Plant Maintenance - 223 - - 430,000
Annual Water Maintenance 189,883 114,075 46,471 120,000 150,000 Annual Flushing - - - - -
Water Line Replacement - Lindon / Bright - - - - -
$ 208,753 827,082 142,833 420,000 980,000
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Wastewater Connection Fees $ 177,005 481,681 78,640 164,540 75,000 Sewer Use Fees 4,909,971 4,679,365 4,872,050 4,979,915 5,091,000 Industrial Permits Fees 243,645 256,046 259,503 248,226 250,000 TOTAL CHARGES FOR SERVICES $ 5,330,621 5,417,092 5,210,193 5,392,681 5,416,000 Interest Earnings $ 25,878 166,448 278,096 225,000 225,000 TOTAL USE OF MONEY & PROPERTY $ 25,878 166,448 278,096 225,000 225,000 Miscellaneous Revenues $ - - - 215 -
TOTAL MISCELLANEOUS $ - - - 215 -
TOTAL REVENUES $ 5,356,499 5,583,540 5,488,289 5,617,896 5,641,000 Expenditures:

Public Works Capital - 406
Personal Services
FICA $ 362 480 1,349 802 -
PERS Retirement 570 776 2,389 1,377 -
Health / Dental / Vision / Life Ins 822 880 3,078 2,903 - Total Personal Services $ 1,754 2,136 6,816 5,082 -
Capital Outlay
NPDES 2008-13 $ - - - - 60,000
Sewer Lining Project - - - - 1,600,000
Annual Sewer Maintenance 895 9,369 24,011 50,000 100,000 Annual WWTP Project 141 906 1,145 448,400 1,850,000
Taylorville Lift Station - - - - 400,000
Sewer Main Replacement Project - - - - 460,000
Slate Creek Lift Station - - - 8,000 700,000
2018 WWTP Improvements - 747 42,732 - -
Total Capital Outlay $ 1,036 11,022 67,888 506,400 5,170,000 Total Public Works Capital: $ 2,790 13,158 74,704 511,482 5,170,000 Non-Departmental - 601
Capital Outlay
Sewer Rate Study $ 24,623 14,975 - - -
Total Capital Outlay $ 24,623 14,975 - - -
Transfers Out
Transfers Out $ 190,618 187,858 180,465 184,553 178,984 Total Transfers Out $ 190,618 187,858 180,465 184,553 178,984 Total Non-Departmental: $ 215,241 202,833 180,465 184,553 178,984 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Sewer Fund (Fund 510)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Sewer Fund (Fund 510)
Water Plant - 702
Services and Supplies
Contractual Services $ - 145 - - -
Total Services and Supplies $ - 145 - - -
Total Water Plant: $ - 145 - - -
Sewer Administration - 801
Personal Services
Salaries - Regular $ 164,849 169,377 281,679 307,407 368,347 Overtime 642 1,326 1,679 1,062 1,200
FICA 11,326 11,553 19,473 21,530 28,363
PERS Retirement 14,080 14,530 25,856 27,650 35,112
PERS Unfunded Liability 48,726 44,844 - 47,837 83,973
Health / Dental / Vision / Life Ins 37,789 33,857 61,085 73,487 85,665 Deferred Compensation 1,594 1,826 3,963 2,841 1,450
Workers Compensation 22,774 28,195 38,273 51,971 49,255 Total Personal Services $ 301,780 305,508 432,008 533,785 653,366 Services and Supplies
Office Supplies $ 1,155 437 150 705 500
Communications - - - 771 968
Postage 594 27 - - -
Utilities 647 18,675 11,670 24,678 25,000
Software - - - - 65,288
Operating Materials 15 - - - 3,500
Printing/Advertising 9,837 14,095 13,833 18,423 19,000
Contractual Services 71,802 75,010 15,259 39,502 668
Maintenance Contracts (222) 692 692 692 -
Legal Services 75 4,251 - - -
Auditing Services 21,470 22,530 24,701 27,564 28,636
Non-Personal Overhead Transfer 98,074 75,215 - 149,228 107,406 Liability Insurance 145,990 158,631 344,908 427,899 503,746 Bank Service Charges - 1,660 93,854 165,111 160,000
Property Tax Collection Fees 230 243 - - -
Other Costs 8,426 770 - - -
Total Services and Supplies $ 358,093 372,236 505,067 854,573 914,712 Debt Service
Principal $ 989,609 1,024,068 510,000 535,000 555,000
Interest 66,582 57,123 57,738 34,288 11,794
Lease Principal 150,434 144,412 148,578 161,223 173,399 Lease Interest 79,423 55,252 48,977 46,421 44,143
Cost of Issuance 53,652 - - - -
Total Debt Services $ 1,339,700 1,280,855 765,293 776,932 784,336 Capital Outlay
Vehicles $ - - 475 - -
Other Machinery & Equipment 288 288 288 - -
Total Capital Outlay $ 288 288 763 - -
Total Sewer Administration: $ 1,999,861 1,958,887 1,703,131 2,165,290 2,352,414

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Sewer Fund (Fund 510)
Sewer Plant - 802
Personal Services
Salaries - Regular $ 378,867 445,913 437,561 441,675 420,246 Overtime 3,962 11,805 6,204 12,535 9,000
Stand-by / Callback 43,806 32,238 36,539 39,354 35,000
FICA 29,877 34,319 33,561 35,784 32,341
PERS Retirement 37,529 47,060 50,994 53,502 49,993
Health / Dental / Vision / Life Ins 95,869 115,180 103,055 140,554 121,786 Deferred Compensation - 754 2,091 2,154 2,080
Uniform / Uniform Allowance 8,035 9,478 11,115 18,063 12,500 Total Personal Services $ 597,945 696,747 681,120 743,621 682,945 Services and Supplies
Office Supplies $ 454 1,081 2,568 1,400 2,000
Communications 22,821 25,378 22,412 21,507 27,432
Postage - 15 - - -
Dues & Subscriptions 30,791 47,648 41,633 39,364 40,200 Membership Dues - - - - 200
Fuel & Oil 28,739 8,545 3,676 3,000 5,000
Utilities 257,981 329,185 375,879 382,000 388,000
Chemicals 224,685 134,080 176,841 150,000 170,000
Operating Materials 87,773 60,915 116,492 90,000 90,000 Printing/Advertising - 110 140 - -
Contractual Services 274,600 260,563 235,806 330,000 273,500 Maintenance Contracts 7,310 4,798 4,047 4,302 4,400
Conferences & Travel - 201 - - -
Automotive Repairs & Maintenance 7,036 4,846 2,497 5,000 5,000 Equipment Maintenance 55,984 267,243 181,487 50,000 50,000 Total Services and Supplies $ 998,174 1,144,608 1,163,478 1,076,573 1,055,732 Capital Outlay
Vehicles $ - - - - -
Other Machinery & Equipment - - - 152,877 125,000
Total Capital Outlay $ - - - 152,877 125,000
Total Sewer Plant: $ 1,596,119 1,841,355 1,844,598 1,973,071 1,863,677 Sewer Collection - 803
Personal Services
Salaries - Regular $ 69,915 93,498 153,606 209,082 237,674 Overtime 972 5,478 5,947 7,147 6,000
Stand-by / Callback 3,878 5,760 10,190 10,661 10,000
FICA 5,215 7,711 12,555 16,758 18,182
PERS Retirement 6,041 6,982 14,052 19,970 22,149
Health / Dental / Vision / Life Ins 28,937 66,413 52,357 72,837 82,004 Uniform / Uniform Allowance 3,128 1,626 3,665 2,188 2,200 Unemployment - 3,057 1,966 - -
Workers Compensation - - 292 - -
Total Personal Services $ 118,086 190,525 254,630 338,643 378,209 Services and Supplies
Office Supplies $ 111 - 93 602 500
Communications 1,381 3,366 4,911 1,000 1,600
Dues & Subscriptions 5,152 2,189 4,706 4,621 4,550
Fuel & Oil 16,589 17,953 20,952 7,000 17,000
Chemicals 24,717 35,341 29,384 - -

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Sewer Fund (Fund 510)
Small Tools - - - 2,119 2,500
Operating Materials 27,860 27,881 28,642 80,000 50,000
Printing/Advertising 20 - - - -
Contractual Services 61,741 29,694 71,622 52,792 31,300 Non-Personal Overhead Transfer - - 189,061 - -
Automotive Repairs & Maintenance 9,381 9,245 8,056 30,000 15,000 Equipment Maintenance 21,424 14,688 13,973 10,075 12,000 Total Services and Supplies $ 168,376 140,357 371,400 188,209 134,450 Capital Outlay
Vehicles $ - - - 350,000
Total Capital Outlay $ - - - - 350,000
Total Sewer Collection: $ 286,462 330,882 626,030 526,852 862,659 TOTAL EXPENDITURES $ 4,100,473 4,347,260 4,428,928 5,361,248 10,427,734 Excess (Deficit) of Revenues Over Expenditures $ 1,256,026 1,236,280 1,059,361 256,648 (4,786,734) Beginning Fund Balance $ 5,990,680 7,587,277 8,715,186 9,139,350 9,395,998 Ending Fund Balance $ 7,246,706 8,823,557 9,774,547 9,395,998 4,609,264 Reserved Fund Balance:

Bond Reserve $ 44,512 45,512 44,512 44,512 44,512
Trustee Cash - Leases and Other Debt 585,452 605,576 638,924 667,060 692,060 FHMA Debt Service Reserve 134,362 134,362 134,362 134,362 134,362 Working Capital Reserve 850,000 850,000 850,000 850,000 850,000 Pension Reserve 175,000 175,000 175,000 175,000 175,000 System Reinvestment Reserve 1,735,887 1,735,887 1,735,887 1,735,887 1,735,887 Emergency Reserve 750,000 750,000 750,000 750,000 750,000 Reserved Fund Balance Total: 4,275,213 4,296,337 4,328,685 4,356,821 4,381,821 Unobligated Fund Balance $ 2,971,493 4,527,220 5,445,862 5,039,177 227,443 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Sewer Rate Study $ 24,622 14,975 - - -
NPDES 2008-13 - - - - 60,000
Sewer Lining Project - - - - 1,600,000
Annual Sewer Maintenance 895 9,369 24,011 50,000 100,000 Annual WWTP Projects 141 906 1,145 448,400 1,850,000
Taylorville Lift Station - - - - 400,000
Sewer Main Replacement Project - - - - 460,000
Slate Creek Lift Station - - - 8,000 700,000
2018 WWTP Improvements Project - 747 42,732 - -
$ 25,658 25,997 67,888 506,400 5,170,000
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Misc. State Grants $ - 50,590 - 77,989 1,996,195
Misc. Federal Grants 2,438,192 1,174,095 69,452 287,180 3,013,000 Federal Aid - FEMA / Other - 1,976,586 - 14,673 -
State Reimbursements - Other - 55,582 - - -
NCTC - RSTP Funding 150,000 - 300,000 5,200 307,500
TOTAL INTERGOVERNMENTAL $ 2,588,192 3,256,853 369,452 385,042 5,316,695 General Expense Reimbursement $ 3,506 3,528 7,500 - -
TOTAL REIMBURSEMENTS $ 3,506 3,528 7,500 - -
Miscellaneous Revenues $ - - - 71,172 -
TOTAL MISCELLANEOUS $ - - - 71,172 -
Transfers In from Other Fund - Fund 100 $ 45,501 628,555 66,294 50,000 85,000 Transfers In from Other Fund - Fund 200 1,445,911 1,711,222 1,791,156 707,012 3,777,000 Transfers In from Other Fund - Fund 201 187,005 963,999 620,563 238,312 1,295,000 Transfers In from Other Fund - Fund 206 - 571,758 545,677 - 565,000 Transfers In from Other Fund - Fund 242 393,906 - 135,247 - - Transfers In from Other Fund - Fund 310 688,038 3,938,705 365,841 - 3,475,000 Transfers In from Other Fund - Fund 500 - 700,000 50,000 - 400,000 TOTAL TRANSFERS IN $ 2,760,361 8,514,239 3,574,778 995,324 9,597,000 TOTAL REVENUES $ 5,352,059 11,774,620 3,951,730 1,451,538 14,913,695 Capital Projects Expenditures:

Public Works Capital - 406
Personal Services
FICA $ 7,607 13,207 94 847 -
PERS Retirement 10,452 18,415 126 1,357 -
Health / Dental / Vision / Life Ins 16,164 26,977 436 3,063 - Total Personal Services $ 34,223 58,599 656 5,267 -
Capital Outlay
Storm Drainage Master Plan $ - - 341 - 300,000
Annual Sidewalk Maintenance 11,631 148,363 179,164 100,000 190,000 Annual Street Rehabilitation 714,156 830,103 689,655 - 680,000 Annual Storm Drain Maintenance 23,518 36,159 19,631 50,000 50,000 Cal-OES PSPS 3,938 398,142 232 - -
ARPA - American Rescue Plan Act 112,637 - - - -
Memorial Park Pool & Facility Renovation 5,548 (1,476) - - - Infrastructure Needs Assessment - 13,005 40,565 7,735 - Equitable Community Revitalization Grant - EC - - - 77,989 1,996,195 NCTC Planning 3,701 3,667 9,630 5,200 7,500
GVTIF Update 13,794 4,408 - - -
2021 Winter Storm Damage Repair 514,362 205,791 - - -
Wolf Creek Trail Study 109,144 112,211 71,095 12,000 200,000 Mill Street Parking Lot 5,600 10,137 670,899 88,312 25,000 McCourtney Rd Pedestrian Imp - 346 100,478 8,600 1,255,000 Bennett & Ophir Circulation - - - - 100,000
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Capital Projects Fund (Fund 300)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Capital Projects Fund (Fund 300)
Centennial Drive Realignment - - - - 165,000
Church Street Parking Restrooms - - - - 475,000
Annual Sidewalk & Accessibility 374 13,999 32,598 - 20,000 Playground Maintenance - - - - 35,000
Measure E Street Rehabilitation 9,636 178,587 896,186 128,118 1,200,000 Aerial Survey 7,993 - - - -
Measure E Park Projects 47,008 44,841 15,004 300,000 1,130,000 CDBG Memorial Park Facility Imp 3,553,714 1,868,003 28,265 - - Mill Street Pedestrian Plaza 575,421 4,816,521 915,841 47,454 - Slate Creek Drainage 243,014 - 345 - -
HSIP Improvements 2,611 729 249,753 141,481 -
Bennett Street Bridge - - - 115,000 -
Condon / Scotten Turf Replacement - 3,093,695 - - -
South Auburn & Colfax Roundabout - - - 30,000 1,250,000 Magenta Drain Restoration - - - 20,000 385,000
South Auburn St Renovation - - - 10,000 2,450,000
Park Projects - Miscellaneous - - - - 3,000,000
Total Capital Outlay $ 5,957,800 11,777,231 3,919,682 1,141,889 14,913,695 Total Public Works Capital: $ 5,992,023 11,835,830 3,920,338 1,147,156 14,913,695 TOTAL EXPENDITURES $ 5,992,023 11,835,830 3,920,338 1,147,156 14,913,695 Excess (Deficit) of Revenues Over Expenditures $ (639,964) (61,210) 31,392 304,382 - Beginning Fund Balance $ 48,227 (591,737) (652,947) (621,555) (317,173) Ending Fund Balance $ (591,737) (652,947) (621,555) (317,173) (317,173)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Regional Transportation Mitigation $ 152,606 356,808 169,669 173,213 170,000 TOTAL CHARGES FOR SERVICES $ 152,606 356,808 169,669 173,213 170,000 Misc. State Grants $ - 1,950,000 - - -
Federal / FEMA Grants - 845,010 - - -
Loan Proceeds 6,083,966 - - - -
TOTAL INTERGOVERNMENTAL $ 6,083,966 2,795,010 - - -
Interest Earnings $ 179,155 34,668 167,495 150,000 150,000 Unrealized Gain / Loss Investment (80,318) (188,593) 151,426 - - TOTAL USE OF MONEY & PROPERTY $ 98,837 (153,925) 318,921 150,000 150,000 Miscellaneous Revenue $ 1,092,562 - - - -
TOTAL MISCELLANEOUS $ 1,092,562 - - - -
Transfers In from Other Funds $ - - - 185,000 -
TOTAL TRANSFERS IN $ - - - 185,000 -
TOTAL REVENUES $ 7,427,971 2,997,893 488,590 508,213 320,000 Expenditures:

Public Works Capital - 406
Services and Supplies
Contractual Services $ 116,301 - - - -
Total Services and Supplies $ 116,301 - - - -
Total Public Works Capital: $ 116,301 - - - -
Non-Departmental - 601
Capital Outlay
Real Property $ - - - 777,012 -
Land - - - 207,988 -
Total Capital Outlay $ - - - 985,000 -
Transfers Out
Transfers Out $ 688,039 3,938,705 365,840 - 3,475,000
Total Transfers Out $ 688,039 3,938,705 365,840 - 3,475,000 Total Non-Departmental: $ 688,039 3,938,705 365,840 985,000 3,475,000 TOTAL EXPENDITURES $ 804,340 3,938,705 365,840 985,000 3,475,000 Excess (Deficit) of Revenues Over Expenditures $ 6,623,631 (940,812) 122,750 (476,787) (3,155,000) Beginning Fund Balance $ 466,059 7,089,690 6,148,878 6,271,628 5,794,841 Ending Fund Balance $ 7,089,690 6,148,878 6,271,628 5,794,841 2,639,841 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Special Projects Fund (Fund 310)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Gas Tax - Section 2103 $ 102,053 110,980 123,869 125,943 123,855 Gas Tax - Section 2105 71,718 77,514 82,607 85,967 86,639 Gas Tax - Section 2106 107,667 103,373 111,698 114,893 115,770 Gas Tax - Section 2107 79,655 105,638 111,816 117,298 118,243 Gas Tax - Section 2107.5 50,572 3,000 10,990 3,000 3,000 RMRA - SB-1 Funding 215,697 303,898 343,411 343,642 357,083 TOTAL INTERGOVERNMENTAL $ 627,362 704,403 784,391 790,743 804,590 Interest Earnings $ 1,528 20,676 12,223 5,000 5,000
Unrealized Gain / Loss Investment (6,779) (23,200) 19,813 - - TOTAL USE OF MONEY & PROPERTY $ (5,251) (2,524) 32,036 5,000 5,000 TOTAL REVENUES $ 622,111 701,879 816,427 795,743 809,590 Expenditures:

Non-Departmental - 601
Transfers Out
Transfers Out $ 321,084 835,748 788,069 420,233 1,471,700 Total Transfers Out $ 321,084 835,748 788,069 420,233 1,471,700 Total Non-Departmental: $ 321,084 835,748 788,069 420,233 1,471,700 TOTAL EXPENDITURES $ 321,084 835,748 788,069 420,233 1,471,700 Excess (Deficit) of Revenues Over Expenditures $ 301,027 (133,869) 28,358 375,510 (662,110) Beginning Fund Balance $ 94,634 395,661 261,792 290,150 665,660 Ending Fund Balance $ 395,661 261,792 290,150 665,660 3,550 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Trf to Capital 61220 - Street Maintenance $ 11,631 100,000 170,000 100,000 190,000 Trf to Capital 61330 - Street Rehab 175,000 850,000 295,000 - 380,000 Trf to Capital 63440 - Mill Street Parking Lot - - 125,563 88,312 25,000 Trf to Capital 63630 - Annual Sidewalks 374 13,999 30,000 - 20,000 Trf to Capital 66102 - Bennett St Bridge - - - 40,000 - Trf to Capital 66656 - S. Auburn Street Renov - - - 10,000 680,000 $ 187,005 963,999 620,563 238,312 1,295,000
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Gas Tax Fund (Fund 201)
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Parking Tickets $ 3,606 5,607 14,573 17,000 14,000
Parking Tickets Collected by Nevada County 21,894 26,792 27,927 24,887 26,000 TOTAL FINES & FORFEITURES $ 25,500 32,399 42,500 41,887 40,000 Miscellaneous Grants / Donations $ - 7,000 - - -
TOTAL MISCELLANEOUS $ - 7,000 - - -
Transfers In from Other Funds $ 134,079 135,019 167,506 181,921 176,700 TOTAL TRANSFERS IN $ 134,079 135,019 167,506 181,921 176,700 TOTAL REVENUES $ 159,579 174,418 210,006 223,808 216,700 Expenditures:

Police - 201
Services and Supplies
Contractual Services $ - 1,049 - - -
Total Services and Supplies $ - 1,049 - - -
Total Police: $ - 1,049 - - -
Administration & Engineering - 401
Services and Supplies
Utilities $ 119,600 137,935 176,628 175,349 176,000
Operating Materials 14,689 1,573 2,310 2,625 2,700
Total Services and Supplies $ 134,289 139,508 178,938 177,974 178,700 Total Administration & Engineering: $ 134,289 139,508 178,938 177,974 178,700 Streets Maintenance - 402
Services and Supplies
Maintenance Contracts $ 25,293 24,111 26,068 39,732 33,000 Total Services and Supplies $ 25,293 24,111 26,068 39,732 33,000 Total Streets Maintenance: $ 25,293 24,111 26,068 39,732 33,000 Non-Departmental - 601
Capital Outlay
Traffic Gen Eng $ 1,518 - - - -
Traffic Calming - 9,750 5,000 6,102 5,000
Total Capital Outlay $ 1,518 9,750 5,000 6,102 5,000
Total Non-Departmental: $ 1,518 9,750 5,000 6,102 5,000 TOTAL EXPENDITURES $ 161,100 174,418 210,006 223,808 216,700 Excess (Deficit) of Revenues Over Expenditures $ (1,521) - - - - Beginning Fund Balance $ 1,521 - - - -
Ending Fund Balance $ - - - - -
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Traffic Safety Fund (Fund 202)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Strike Team Reimbursements $ 107,231 49,921 78,040 172,118 100,000 TOTAL INTERGOVERNMENTAL $ 107,231 49,921 78,040 172,118 100,000 Interest Earnings $ 972 4,313 5,847 5,000 5,000
Unrealized Gain / Loss Investment (3,750) (2,921) 2,368 - - TOTAL USE OF MONEY & PROPERTY $ (2,778) 1,392 8,215 5,000 5,000 Fire Donations $ 899 - - - -
TOTAL MISCELLANEOUS REVENUE $ 899 - - - -
TOTAL REVENUES $ 105,352 51,313 86,255 177,118 105,000
Expenditures:

Fire - 203
Services and Supplies
Fuel & Oil $ 225 - - 296 -
Operating Materials 59,074 45,845 20,640 20,000 60,000
Contractual Services 1,810 - 6,749 42,681 15,000
Conferences & Travel 336 - 5,127 - 5,000
Building Repair & Maintenance - - 530 - -
Automotive Repairs & Maintenance 7,462 15,219 75,062 6,434 20,000 Equipment Rental - - 2,820 - -
Total Services and Supplies $ 68,907 61,064 110,928 69,411 100,000 Capital Outlay
Technology $ 1,648 - - - -
Total Capital Outlay $ 1,648 - - - -
Total Fire: $ 70,555 61,064 110,928 69,411 100,000
TOTAL EXPENDITURES $ 70,555 61,064 110,928 69,411 100,000 Excess (Deficit) of Revenues Over Expenditures $ 34,797 (9,751) (24,673) 107,707 5,000 Beginning Fund Balance $ 186,912 221,709 211,958 187,285 234,992 Fund Balance Reserved - Nev. City Apparatus $ 15,000 30,000 45,000 60,000 75,000 Ending Fund Balance $ 206,709 181,958 142,285 234,992 164,992 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Fire Reserve Fund (Fund 203)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Interest Earnings $ 47 82 (12) - -
Unrealized Gain / Loss Investment (164) 21 131 - -
TOTAL USE OF MONEY & PROPERTY $ (117) 103 119 - -
Transfers In from Other Funds $ - - 5,663 - -
TOTAL TRANSFERS IN $ - - 5,663 - -
TOTAL REVENUES $ (117) 103 5,782 - -
Expenditures:

Police - 201
Services and Supplies
Contractual Services $ - 10,298 - - -
Total Services and Supplies $ - 10,298 - - -
Total Police: $ - 10,298 - - -
TOTAL EXPENDITURES $ - 10,298 - - -
Excess (Deficit) of Revenues Over Expenditures $ (117) (10,195) 5,782 - - Beginning Fund Balance $ 4,530 4,413 (5,782) - -
Ending Fund Balance $ 4,413 (5,782) - - -
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
DUI Grant Fund (Fund 204)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 EPA Grants (Federal) $ 114,041 57,237 261,906 61,186 177,006 TOTAL INTERGOVERNMENTAL $ 114,041 57,237 261,906 61,186 177,006 TOTAL REVENUES $ 114,041 57,237 261,906 61,186 177,006
Expenditures:

Planning - 301
Personal Services
Personnel Services Overhead Transfer $ 3,487 3,346 2,849 1,561 40,917 Total Personal Services $ 3,487 3,346 2,849 1,561 40,917 Services and Supplies
Office Supplies $ - 130 145 - 1,800
Contractual Services 118,200 112,663 179,639 58,826 131,151 Conferences & Travel 945 949 - - 194
Total Services and Supplies $ 119,145 113,742 179,784 58,826 133,145 Total Planning: $ 122,632 117,088 182,633 60,387 174,062 TOTAL EXPENDITURES $ 122,632 117,088 182,633 60,387 174,062 Excess (Deficit) of Revenues Over Expenditures $ (8,591) (59,851) 79,273 799 2,944 Beginning Fund Balance $ (14,574) (23,165) (83,016) (3,743) (2,944) Ending Fund Balance $ (23,165) (83,016) (3,743) (2,944) - City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
EPA Site Grant Fund (Fund 205)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Local Drainage Impact Fees $ 10,591 10,440 9,167 4,694 - Fire Services Impact Fees 14,461 7,846 7,063 7,852 -
Police Services Impact Fee 7,144 7,841 3,451 6,709 -
Admin / General Facilities Impact Fee 7,246 2,602 4,387 10,246 - Parks / Recreation Impact Fee 37,932 16,020 22,890 28,852 - GVTIF Impact Fee 53,300 157,859 32,781 75,044 -
GVTIF Administrative Fees 529 1,579 328 114 -
Glenbrook Basin Traffic Impact 869 3,893 319 - -
Glenbrook Basin Traffic Administration 860 112 - - -
TOTAL CHARGES FOR SERVICES $ 132,932 208,192 80,386 133,511 - Interest Earnings $ 14,098 63,011 70,297 75,000 75,000
Unrealized Gain / Loss Investment (57,727) (42,072) 43,704 - - TOTAL USE OF MONEY & PROPERTY $ (43,629) 20,939 114,001 75,000 75,000 TOTAL REVENUES $ 89,303 229,131 194,387 208,511 75,000
Expenditures:

Police - 201
Services and Supplies
Contractual Services $ 28,604 788 3,774 - -
Total Services and Supplies $ 28,604 788 3,774 - -
Capital Outlay
Vehicles $ 17,795 - - - -
Total Capital Outlay $ 17,795 - - - -
Total Police: $ 46,399 788 3,774 - -
Administration & Engineering - 401
Services and Supplies
Printing/Advertising $ - - 145 - -
Contractual Services - 15,244 - - -
Total Services and Supplies $ - 15,244 145 - -
Total Administration & Engineering: $ - 15,244 145 - -
Recreation - 503
Capital Outlay
Other Machinery & Equipment $ 335,307 269,436 (57) - -
Total Capital Outlay $ 335,307 269,436 (57) - -
Total Recreation: $ 335,307 269,436 (57) - -
Non-Departmental - 601
Capital Outlay
Other Machinery & Equipment $ 47,449 - 50,000 - -
Development Impact Fee Study 24,157 10,741 - - -
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Developer Impact Fee Fund (Fund 206)

Item # 9.

Actual Actual Actual Estimated Proposed
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Developer Impact Fee Fund (Fund 206)
Total Capital Outlay $ 71,606 10,741 50,000 - -
Transfers Out
Transfers Out $ - 571,758 545,677 - 565,000
Total Transfers Out $ - 571,758 545,677 - 565,000
Total Non-Departmental: $ 71,606 582,499 595,677 - 565,000 TOTAL EXPENDITURES $ 453,312 867,967 599,539 - 565,000
Excess (Deficit) of Revenues Over Expenditures $ (364,009) (638,836) (405,152) 208,511 (490,000) Beginning Fund Balance $ 3,609,159 3,245,150 2,606,314 2,201,162 2,409,673 Ending Fund Balance $ 3,245,150 2,606,314 2,201,162 2,409,673 1,919,673 Actual Actual Actual Estimated Proposed
Capital Expenditures FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Trf Capital 66005 - Mill Street Pededestrian Plaza $ - 561,621 - - - Trf Capital 61100 - Storm Drainage Master Plan - - 341 - 300,000 Trf Capital 63440 - Mill Street Parking Lot - 10,137 545,336 - - Trf Capital 63451 - Bennett & Ophir Circulation - - - - 100,000 Trf Capital 63452 - Centennial Dr Realignment - - - - 165,000 Trf Capital 63820 - Matson Creek Phase I - - - - -
$ - 571,758 545,677 - 565,000
Actual Actual Actual Estimated Proposed
Fund Balances FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Reserve for Parking In Lieu $ 74,158 74,756 - - -
Reserve for Local Circulation 441,867 - - - -
Reserve for Local Drainage 286,618 299,457 168,973 179,228 - Reserve for Fire Services 65,558 73,996 85,471 96,312 100,212 Reserve for Police Services 34,620 42,804 48,773 57,258 59,577 Reserve for Admin / General Facilities 77,959 81,212 37,536 49,312 51,309 Reserve for Regional Circulation 487,112 326,068 - - -
Reserve for Regional Drainage 151,956 153,183 161,160 166,321 47,394 Reserve for Parks and Recreation 246,424 - 24,136 54,684 56,899 Reserve for SMA Map Act Fees 38,773 39,086 41,213 42,533 44,255 Reserve for GVTIF 1,297,269 1,466,880 1,581,282 1,709,366 1,502,856 Reserve for GVTIF Administration 27,567 29,381 31,325 32,446 33,760 Reserve for Glenbrook Basin 5,823 9,795 10,664 11,005 11,451 Reserve for Glenbrook Basin Administration 1,113 1,235 1,302 1,343 1,398 Reserve for McKnight Recapture 15,747 15,874 16,738 17,274 17,974 Unobligated Fund Balance (Mkt Val Adj) (7,414) (7,413) (7,411) (7,409) (7,412) $ 3,245,150 2,606,314 2,201,162 2,409,673 1,919,673
Fund Balance Detail
Capital Expenditure Detail

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Interest Earnings $ 190 340 453 400 400
Unrealized Gain / Loss Investment (750) 116 227 - -
TOTAL USE OF MONEY & PROPERTY $ (560) 456 680 400 400
Sale of Fixed Assets $ 14,585 4,995 46,085 8,000 -
TOTAL TRANSFERS IN $ 14,585 4,995 46,085 8,000 -
TOTAL REVENUES $ 14,025 5,451 46,765 8,400 400
Expenditures:

Police - 201
Capital Outlay
Other Machinery & Equipment $ - - 28,346 - -
Total Capital Outlay $ - - 28,346 - -
Total Police: $ - - 28,346 - -
Building - 302
Services and Supplies
Contractual Services $ - - - 38 457
Other Costs 38 - - - -
Total Services and Supplies $ 38 - - 38 457
Debt Service
Lease Principal $ 14,537 16,728 10,393 10,382 9,972
Total Debt Service $ 14,537 16,728 10,393 10,382 9,972
Total Building: $ 14,575 16,728 10,393 10,420 10,429
Fleet - 403
Services and Supplies
Contractual Services $ - - - 1,368 1,368
Other Costs 75 - - - -
Total Services and Supplies $ 75 - - 1,368 1,368
Debt Service
Lease Principal $ 22,019 11,618 1,139 - -
Total Debt Service $ 22,019 11,618 1,139 - -
Total Building: $ 22,094 11,618 1,139 1,368 1,368
Non-Departmental - 601
Services and Supplies
Vehicle Towing $ - - 7,021 - -
Total Services and Supplies $ - - 7,021 - -
Capital Outlay
Other Machinery & Equipment $ 110,729 - - - -
Total Capital Outlay $ 110,729 - - - -
Total Non-Departmental: $ 110,729 - 7,021 - -
TOTAL EXPENDITURES $ 147,398 28,346 46,899 11,788 11,797 Excess (Deficit) of Revenues Over Expenditures $ (133,373) (22,895) (134) (3,388) (11,397) Beginning Fund Balance $ 170,279 36,906 14,011 13,877 10,489 Ending Fund Balance $ 36,906 14,011 13,877 10,489 (908) City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Vehicle Replacement Fund (Fund 225)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Interest Earnings $ 418 1,987 2,879 2,500 2,500
Unrealized Gain / Loss Investment (1,684) (1,418) 978 - - TOTAL USE OF MONEY & PROPERTY $ (1,266) 569 3,857 2,500 2,500 TOTAL REVENUES $ (1,266) 569 3,857 2,500 2,500
Expenditures:

Non-Departmental - 601
Transfers Out
Transfers Out $ - - - - -
Total Transfers Out $ - - - - -
Total Non-Departmental: $ - - - - -
TOTAL EXPENDITURES $ - - - - -
Excess (Deficit) of Revenues Over Expenditures $ (1,266) 569 3,857 2,500 2,500 Beginning Fund Balance $ 101,726 100,460 101,029 104,886 107,386 Ending Fund Balance $ 100,460 101,029 104,886 107,386 109,886 City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Elizabeth Daniels Park Fund (Fund 450)

Item # 9.

Actual Actual Actual Estimated Proposed
Revenues: FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Interest Earnings $ 22 38 60 60 60
Unrealized Gain / Loss Investment (97) 18 19 - -
TOTAL USE OF MONEY & PROPERTY $ (75) 56 79 60 60
TOTAL REVENUES $ (75) 56 79 60 60
Expenditures:

Non-Departmental - 601
Services and Supplies
Maintenance Costs $ 4,895 - - - -
Total Services and Supplies $ 4,895 - - - -
Total Non-Departmental: $ 4,895 - - - -
TOTAL EXPENDITURES $ 4,895 - - - -
Excess (Deficit) of Revenues Over Expenditures $ (4,970) 56 79 60 60 Beginning Fund Balance $ 7,018 2,048 2,104 2,183 2,243
Ending Fund Balance $ 2,048 2,104 2,183 2,243 2,303
City of Grass Valley
Fiscal Year 2025-26 Proposed Budget
Animal Shelter Fund (Fund 451)

Item # 9.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Update on the rollout of SB1383 and the new organic waste recycling program.

CEQA: Not a project.

Recommendation: That Council provide general input and direction to staff.

Prepared by: Zac Quentmeyer, Deputy Public Works Director Council Meeting Date: 5/27/2025 Date Prepared: 5/22/2025 Agenda: Administrative
Background Information: Beginning January 1, 2025, the City of Grass Valley, in conjunction with the City’s waste hauler, Waste Management (WM), implemented the rollout of an organic waste recycling program. The program requires residents and businesses who subscribe to WM services to utilize a new or existing organics cart for organic waste recycling. Citizens may also select to self-haul all their waste to an approved facility. Organic waste is comprised of food scraps, yard trimmings, and other biodegradable materials. City and WM staff will provide an update on the program successes, challenges, and future goals and objectives.

Council Goals/Objectives: High performance government and quality service.

Fiscal Impact: N/A
Funds Available: N/A
Account #: N/A
Reviewed by: City Manager
Attachments: N/A

Item # 10.

City of Grass Valley
City Council
Agenda Action Sheet
Title: Condon Park Skatepark Expansion – Establishing an Ad Hoc Committee CEQA: Not a Project
Recommendation: That the City Council appoint two City Council Members to an Ad Hoc Committee to work on the future expansion of the Condon Park Skatepark.

Prepared by: Tim Kiser, City Manager
Council Meeting Date: 05/27/2025 Date Prepared: 05/21/2025 Agenda: Administrative
Background Information: At a recent Special Meeting, the City Council directed staff to return with an item to establish a committee to explore the potential expansion of the current Skatepark Project.

On November 21, 2023, the City of Grass Valley issued a Request for Proposals (RFP) for Design-Build services for the Condon Park Skatepark Project. Following a competitive selection process, the City Council awarded a Design-Build contract to Grindline Skateparks, Inc. on February 13, 2024, in the amount of $1,500,000, funded through a Proposition 64 Health and Safety Grant.

As part of the project’s initial phase, Grindline conducted a site visit to assess the condition of the existing skatepark. Their evaluation revealed several critical issues, including extensive cracking, signs of structural settlement, and drainage deficiencies.

Based on these findings, Grindline determined that the existing facility posed potential safety hazards and could not be feasibly repaired.

From April through September 2024, the City partnered with Grindline to host a series of community engagement meetings to gather public input and collaboratively develop a new skatepark design. The resulting final conceptual design reflects the community’s priorities and emphasizes inclusivity, durability, and suitability for all skill levels.

Following two additional Special City Council Meetings, direction was given to proceed with construction to ensure the City does not risk forfeiting the $1,500,000 in grant funding allocated for the project.

Item # 11.

Most recently, the City Council requested that staff return with an agenda item to establish an Ad Hoc Committee comprised of two Council Members. This committee will work closely with the broader skateboarding community to explore options for expanding the Grindline Skatepark design, including potential locations, design enhancements, and additional funding opportunities.

Council Goals/Objectives: This item executes portions of work tasks towards achieving/maintaining the Strategic Plan – Parks and Recreation.

Fiscal Impact: The Grindline Skatepark project is currently funded through a Proposition 64 Health and Safety Grant in the amount of $1,500,000. These funds fully support the initial phase of the project. At this time, funding for subsequent phases has not yet been identified. Staff will explore additional grant opportunities, public-private partnerships, and other potential funding sources to support future development and completion of the project.

Funds Available: N/A Account #: N/A
Reviewed by: City Manager
Attachments:

Item # 11.