Agenda packet — Lakeport City Council, June 4, 2024 (part 1 of 2)

If you cannot attend in person, and would like to speak on an agenda item, you can access the Zoom meeting remotely:

Join from a PC, Mac, iPad, iPhone or Android device:

Please click this URL to join. https://zoom.us/j/97368201787?pwd=a2NvVnN6MEFjQ2Exc2pTZkpIdU1sQT09 Passcode: 477973
Or join by phone:

Dial (for higher quality, dial a number based on your current location):

US: +1 669 900 9128 or +1 346 248 7799 or +1 253 215 8782 or +1 646 558 8656 or +1 301 715 8592 or +1 312 626 6799 Webinar ID: 973 6820 1787
Passcode: 477973
International numbers available: https://zoom.us/u/abNyiaqY1I The City wants you to know that you can also submit your comments by email to [email protected].

To give the City Clerk adequate time to print out your comments for consideration at the meeting, please submit your written comments prior to 3:30 p.m. on Tuesday, June 4, 2024.

Please indicate in the email Subject Line "FOR PUBLIC COMMENT" and list the item number you wish to comment on.

Comments that you want read to the Council will be subject to the three minute time limitation (approximately 350 words).

Written comments that are only to be provided to Council and not read at the meeting will be distributed to the Council prior to the meeting.

AGENDA

REGULAR MEETING OF THE LAKEPORT CITY COUNCIL
(ALSO MEETS AS THE CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT, THE LAKEPORT INDUSTRIAL DEVELOPMENT AUTHORITY, THE MUNICIPAL FINANCING AGENCY OF LAKEPORT and THE SUCCESSOR

AGENCY TO THE FORMER LAKEPORT REDEVELOPMENT AGENCY)
Tuesday, June 4, 2024 6:00 p.m.

City Council Chambers, 225 Park Street, Lakeport, California 95453 See Teleconferencing Instructions Below
City Council Agenda of June 4, 2024 Page 2
AGENDA

REGULAR MEETING OF THE LAKEPORT CITY COUNCIL
(ALSO MEETS AS THE CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT, THE

LAKEPORT INDUSTRIAL DEVELOPMENT AUTHORITY, THE MUNICIPAL FINANCING AGENCY OF LAKEPORT and THE SUCCESSOR AGENCY TO THE FORMER LAKEPORT REDEVELOPMENT AGENCY)*
Tuesday, June 4, 2024, 6:00 p.m.

City Council Chambers, 225 Park Street, Lakeport, California 95453 *All references to “City Council” include those other agencies which are listed above The City Council may discuss and/or take action on any or all of the items listed on the agenda irrespective of how the agenda items are described. The council may establish and make appointments to a Council committee (made up of two Councilmembers) with respect to any item appearing on this agenda.

I. CALL TO ORDER & ROLL CALL: 6:00 p.m.

II. PLEDGE OF ALLEGIANCE:

III. ACCEPTANCE OF AGENDA/ URGENCY
ITEMS:

Move to accept agenda as posted or move to add or delete items.

To add item, Council is required to make a majority decision that an urgency exists (as defined in the Brown Act) and a 2/3rds determination that the need to take action arose subsequent to the agenda being posted.

IV. CONSENT AGENDA: The following Consent Agenda items are expected to be routine and noncontroversial. They will be acted upon by the Council at one time without any discussion. Any Council Member may request that any item be removed from the Consent Agenda for discussion under the regular Agenda. Removed items will be considered following the Consent Calendar portion of this agenda.

A. Ordinances: Waive reading except by title, of any ordinances under consideration at this meeting for either introduction or passage per Government Code Section 36934.

B. Minutes: Approve minutes of the City Council regular meeting of May 21, 2024.

C. Application 2024-024: Approve application 2024-024, with staff recommendations, for the Movie Night at Xabatin event.

D. Application 2024-025: Approve application 2024-025, with staff recommendations, for Rotary’s Christmas Trees on Main Street.

V. PUBLIC PRESENTATIONS/REQUESTS:

A. Public Input: Any person may speak for 3 minutes about any subject within the authority of the City Council, provided that the subject is not already on tonight’s agenda. Per Government Code §54954.3(a), the City Council cannot take action or express a consensus of approval or disapproval on any public comments regarding matters which do not appear on the printed agenda.

B. Presentation: Presentation of the Lakeport Main Street Association’s Annual Report.

VI. PUBLIC HEARINGS:

VII. COUNCIL BUSINESS:

A. Assistant City Manager

1. Reserve and Pension
Policy Update:

Approve the updates to the Reserve and Pension Policy.

2. Budget Workshop: Conduct a workshop to review the recommended FY 2024-25 budget City Council Agenda of June 4, 2024 Page 3
B. Administrative Services Director

1. Utilities Classifications
and Position Allocation:

1. Approve proposed changes to the Utilities Superintendent; changes to the Water/Wastewater Treatment Supervisor; and add a Utilities Underground Supervisor classification.

Approve the Utilities reorganization including the removal of the Water Operations Supervisor, Wastewater Operations Supervisor, and Maintenance Worker III positions and the addition of Utilities Superintendent, Water/Wastewater Treatment Supervisor and Utilities Underground Supervisor positions.

C. Utilities Director

1. 2024 Water & Sewer
Main Replacement
Project Award:

Approve the plans, specifications and working details and award a construction contract to Ghilotti Construction Company, Inc. for the 2024 Water & Sewer Main Replacement Project and authorize the City Manager to execute the construction contract for the bid amount of $8,042,049.00.

VIII. CITY COUNCIL COMMUNICATIONS:

A. Travel, Calendar, and
Miscellaneous Reports, if any:

IX. CLOSED SESSION: 1. Conference with Legal Counsel; Existing Litigation (Gov. Code § 54956.9(d)(1))
The City Council finds, based on advice from legal counsel, that discussion in open session will prejudice the position of the local agency in the litigation.

City of Lakeport et al. v. Amerisourcebergen Drug Corporation et al. (NDO MDL 1:20-op-45242-DAP)
ADJOURNMENT:

Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the City Clerk’s Office at 225 Park Street, Lakeport, California, during normal business hours. Such documents are also available on the City of Lakeport’s website, www.cityoflakeport.com, subject to staff’s ability to post the documents before the meeting.

The City of Lakeport, in complying with the Americans with Disabilities Act (ADA), requests individuals who require special accommodations to access, attend and/or participate in the City meeting due to disability, to please contact the City Clerk’s Office, (707) 263-5615, 72 hours prior to the scheduled meeting to ensure reasonable accommodations are provided.
_______________________________________
Hilary Britton, Deputy City Clerk
City Council Minutes of May 21, 2024 Page 2

MINUTES

REGULAR MEETING OF THE LAKEPORT CITY COUNCIL
(ALSO MEETS AS THE CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT, THE

LAKEPORT INDUSTRIAL DEVELOPMENT AUTHORITY, THE MUNICIPAL FINANCING AGENCY OF LAKEPORT and THE SUCCESSOR AGENCY TO THE FORMER LAKEPORT REDEVELOPMENT AGENCY)*
Tuesday, May 21, 2024, 6:00 p.m.

I. CALL TO ORDER & ROLL CALL: Mayor Froio called the meeting to order at 6:00 p.m., with Mayor Froio, Council Members Costa, Disney, and Mattina present. Council Member Parlet was absent at the time of roll call and arrived at 6:33 p.m. during item 5.C.

II. PLEDGE OF ALLEGIANCE: The Pledge of Allegiance was led by Joey Hejnowicz.

III. ACCEPTANCE OF AGENDA/ URGENCY
ITEMS:

A motion was made by Council Member Mattina, seconded by Council Member Disney, and unanimously carried by voice vote 4-0-1-0 to accept agenda as posted.

A. Ordinances: Waive reading except by title, of any ordinances under consideration at this meeting for either introduction or passage per Government Code Section 36934.

B. Minutes: Approve minutes of the City Council regular meeting of May 7, 2024 and the special meeting of May 13, 2024.

C. Emergency Resolution Renewal: Approve the continuation of the proclamation declaring a Local State of Emergency due to severe weather conditions including heavy rain, and extreme wind.

D. Application 2024-020: Approve application 2024-020, with staff recommendations, for the 2024 Memorial Day Parade.

E. Application 2024-021: Approve application 2024-021, with staff recommendations, for the 2024 Health Expo.

F. Application 2024-023: Approve application 2024-023, with staff recommendations, for the SafeRx Youth Summit
G. Edible Food Recovery Report: Receive and file the 2023 Edible Food Recovery Program (SB 1383) report.

H. Notice and Call of Election: Adopt a Resolution calling for the General Municipal Election to be held in the City of Lakeport, County of Lake, State of California, on the 5th Day of November 2024, for the purpose of electing three (3) City Council Members to 4-year terms, one (1) City Council Member to a 2-year term, and requesting consolidation of that election with the State General Election.

The following item was added as an addendum to the agenda 72 hours in advance of the meeting:

I. Application CLHS Parade Approve application contingent upon staff recommendations, for the Clear Lake High School parade for graduating seniors.

City Council Minutes of May 21, 2024 Page 3
Vote on Consent Agenda: A motion was made by Council Member Costa, seconded by Council Member Mattina, and unanimously carried by voice vote 4-0-0-1, to approve the Consent Agenda, items A-I, including the application for the CLHS parade.

V. PUBLIC PRESENTATIONS/REQUESTS:

A. Public Input: Elaine Brown thanked the Lakeport Fire Protection District for response to a situation near Middletown and pointed out the need in Lake County for more emergency personnel.

Todd Freitas, President of Lakeport Police Officers Association, congratulated Captain Dale Stoebe on his selection as the next Police Chief, thanked City Admin for including the POA in the process. He went on to thank Kelly Buendia and Dawn Miller for hard work on Police Week and also the recent Benefits Fair.

B. Proclamation: Mayor Froio presented a proclamation designating the week of May 18-24, 2024, as National Safe Boating Week to Dorothy DeLope of the US Coast Guard Auxiliary Lake County Flotilla.

C. Presentation: Supervisor Sabatier gave a presentation on the Public, Education, and Government (PEG) Television group. Council Member Parlet arrived during the presentation.

Elaine Brown asked about contact information about PEG.

Bert Levinson asked about going live on countywide public meetings, stating that her service has been disrupted on MAC meetings and disability access.

D. Presentation: This item was postponed to a later date: LMSA President Bob Santana presented the Lakeport Main Street Association (LMSA) Annual Report.

VI. PUBLIC HEARINGS:

A. Fire Mitigation Fee: The staff report was presented by City Manager Ingram. Chief Reitz from the Lakeport Fire Protection District and Dmitry Semenov from Ridgeline Municipal Strategies, LLC presented the study and were available to answer questions of the City Council.

Mayor Froio re-opened the Public Hearing at 7:35 p.m.

Elaine Brown spoke to systemic issues regarding allocations and would like to understand the history behind the fire stations.

Theresa Jolin asked about the median income in the comparable agencies.

Anthony Valdez suggested an annual review to consider any automatic adjustments.

Don Baze asked about the purpose of the fee and the length of time since the last increase.

Mayor Froio closed the Public Hearing at 7:47 p.m.

A motion was made by Council Member Disney, seconded by Council Member Parlet, and unanimously carried by voice vote 5-0-0-0 to adopt an Ordinance amending Chapter 3.34 of the Lakeport Municipal Code establishing the rate for fire mitigation fees.

City Council Minutes of May 21, 2024 Page 4
A motion was made by Council Member Disney, seconded by Council Member Costa, and unanimously carried by voice vote 5-0-0-0 to adopt a Resolution establishing revised fire mitigation impact fees.

VII. COUNCIL BUSINESS:

A. Police Chief

1. Fourth of July Operational
Plan:

The staff report was presented by Chief Rasmussen.

James asked where to find additional information on (illegal) fireworks.

2. Crime Legislation Update: The staff report was presented by Chief Rasmussen.

Todd Frietas, LPOA President, spoke in favor of the retail theft bills.

A motion was made by Council Member Parlet, seconded by Council Member Disney, and unanimously carried by voice vote 5-0-0-0 to receive a briefing and consider support letters on recommended retail theft bills currently under consideration by state legislators, with the exception of AB1772.

B. Public Works Director

1. SB 1 Project Report The staff report was presented by Public Works Director Ladd.

Don Baze made a request for the dog park and soliciting residents to report road disrepair.

A motion was made by Council Member Costa, seconded by Council Member Parlet, and unanimously carried by voice vote 5-0-0-0 to adopt the proposed resolution approving the City of Lakeport SB 1 Project List for fiscal year 2023-24 and direct staff to submit to the California Transportation Commission.

C. Community Development Director

1. Parkside CPLHA: Council Member Costa, recused herself due to a conflict of interest due to her residence being in the project area.

The staff report was presented by Community Development Director Hejnowicz.

Theresa Jolin was opposed to the project due to the high fire risk in the area and would like consideration for other uses of the funding.

Don Baze spoke in opposition of the project, stating the funds would be better used for senior housing.

Anthony Valdez stated that Lakeport had already met the numbers needed in the housing needs allocation and that this specific project would not help meet state requirements. He further advanced that the funds would be better applied.

Tina stated that the homeless she works with desire single family homes and not apartments.

Chris Macedo also spoke in opposition of the project due to concerns about fire and emergency evacuation.

City Council Minutes of May 21, 2024 Page 5
Jennifer Thorup read a statement in opposition of the project for a number of stated reasons and in favor of applying the funding to the Bevins Street senior housing project.

Chris Westlake, consultant for Danko Communities, made himself available for questions.

A motion was made by Council Member Parlet, seconded by Council Member Disney, and unanimously carried by voice vote 4-0-1-0 to deny the resolution authorizing the City of Lakeport to submit an application to the California State Department of Housing and Community Development for funding under the CPLHA Program, and if awarded, authorize the City Manager to execute a Standard Agreement, any amendments, and any related documents necessary to participate in the CPLHA Program and approve corresponding budget revenue and expense amendments.

VIII. CITY COUNCIL COMMUNICATIONS:

A. Travel, Calendar, and
Miscellaneous Reports, if any:

City Attorney Ruderman had no report.

City Manager Ingram advised that there were many activities in Lakeport for Memorial Day weekend. He was pleased with the events that have taken place in Xabatin so far.

Police Chief Rasmussen had no report.

Public Works Director Ladd had no report.

Community Development Director Hejnowicz had no report.

Administrative Services Director Buendia had no report.

Assistant City Manager Walker was not present.

Utilities Director Harris had no report.

Council Member Parlet advocated for shopping locally.

Council Member Costa had no report.

Council Member Disney reported the LMSA will have their next mixer on June 10, 2024.

Council Member Mattina had no report.

Mayor Froio had no report.

IX. CLOSED SESSION: Mayor Froio adjourned the meeting to Closed Session at 9:23p.m. to consider the following:

1. Conference with Labor Negotiator
(Gov. Code § 54957.6)
Name of Agency Negotiators: Administrative Services Director Buendia and Margaret Long
Employee Organization: Lakeport Employees Association

2. Conference with Labor Negotiator
(Gov. Code § 54957.6)
Name of Agency Negotiators: Administrative Services Director Buendia and Margaret Long
Employee Organization: Lakeport Unrepresented Employees City Council Minutes of May 21, 2024 Page 6
Report out of Closed Session: Mayor Froio adjourned back to Open Session at 10:15 p.m. with no reportable action from closed session.

ADJOURNMENT: Mayor Froio adjourned the meeting at 10:15p.m. _______________________________________
Michael Froio, Mayor
Attest:
__________________________________
Kelly Buendia, City Clerk

CITY OF LAKEPORT
225 Park Street Please Note: Phone: (707) 263-5615, Ext. 102 Lakeport, CA 95453 Bounce Houses and Waterslides are prohibited Fax: (707) 263-8584

APPLICATION FOR USE OF PUBLIC AREAS
Please note: City Council meetings are held the FIRST and THIRD TUESDAY of the month. Application forms require City Council approval and must be completed and submitted to the City Clerk at least one month prior to the Council meeting at which they will be considered.

This section to be completed by City:

Application Received (Date): Application No.
$15.00 Application Fee Paid For Council Meeting of (Date):

This section to be completed by Applicant (please answer all questions with as much detail as possible):

Applicant Name: Organization Name:

Address: Address:

Home Phone: Work Phone: Mobile Phone:

Email Address: Website/Facebook Page:

Other Contact: Phone for Other Contact:

Organization is: Nonprofit Organization For Profit Organization Name of Event:

Description of Event:

Public Area of Use: ☐ Main Street ☐ Library Park ☐ Silveira Community Center Parking Lot ☐ Xabatin Community Park Specific Location of Event (Map Must be Attached):

Does this use involve public right of way, streets, or sidewalk? Yes No If yes, please indicate specific location:

If requesting closure of streets, sidewalk, etc., please describe notification procedure for affected businesses and/or residences:

Date(s) of Event: Total Number of Days: Set Up Time:

Time of Event:

Tear Down Time:

Specify anticipated number of people (both participants and the public):

Will any vendors be present? Yes No Will any food booths be present? Yes No Requirements:

Electricity (cannot be guaranteed by City)
Barricades
Street/Sidewalk Closures
No irrigation in park prior to event
Other (please specify):

Coordination of these requirements must be made through the Public Works Department: (707) 263-0751
Specific City Staff Needs:

Police
Public Works
Parks
Other (please specify):

The City reserves the right to bill applicant for related City costs.

INSURANCE CERTIFICATE REQUIRED
Note: The insurance certificate provided to the City by your organization’s insurance company must name the City of Lakeport as an additional insured for the event specified in this application and must include a copy of any endorsements, including Waiver of Subrogation.

The insurance provided to the City as an additional insured shall be primary to, and non-contributory with any insurance or self-insurance program maintained by the City. The minimum coverage amount required is $2,000,000. The certificate and endorsements must also be in a form acceptable to risk management and available for review 15 working days prior to the scheduled event.

USE OF ALCOHOL: Is a permit for alcoholic beverages requested? Yes No If you have checked yes, you must obtain a signed permit from the Lakeport Police Department and attach it to this application. This will allow for consumption of alcoholic beverages in connection with the event but will NOT allow for the SALE of alcoholic beverages. If alcoholic beverages are going to be sold or included with the price of any ticket or admission to the event, then the applicant is required to obtain a one-day license from the California Department of Alcoholic Beverage Control. This one-day permit would be required in addition to a permit by the Lakeport Police Department.

HOLD HARMLESS AGREEMENT
In consideration of allowing the event(s) specified in this application, and to the fullest extent permitted by law, I/we agree to indemnify and hold harmless the City of Lakeport and its agents and “employees” from and against any injury, damage, claims, actions or suits arising out of the herein described Event, including those caused by negligence of the parties being indemnified and/or any dangerous condition of property of the parties being indemnified, and further agrees to defend and indemnify the City of Lakeport from and against any injury, damage, claims, actions or suits arising out of or connected with the foregoing event(s).

COVID-19 WAIVER
I, the undersigned, acknowledge the contagious nature of COVID-19 and voluntarily assume the risk that myself and others attending my event may be exposed to or infected by COVID-19. I agree to having all attendees follow CDC and Lake County Department of Public Health recommendations for enhanced health and safety measures related to COVID-19 and follow all posted instructions while using City facilities; including requirements for social distancing, wearing of face coverings, participant grouping, types of activities allowed, and potential limits on event size.
________________________________________________ Dated:

Signature of Applicant
Responsible Official of Applicant Organization

STAFF RESPONSE
This section to be completed by City and Other Affected Agencies:

Staff Name: Department:

No Fiscal Impact Fiscal Impact
(Describe/Include Estimated Costs)
Police
Public Works
Parks
Other (please specify):

The following will be Required:

Business License Health Department Permit
ABC License Other (Specify):

Staff Comments:

This section to be completed by City Clerk following Council meeting:

Considered at Council Meeting (Date): Application Approved Application Denied
Application Approved With Conditions (See Below)
Conditions of Approval:

Attachments (specify):

Skatepark
Ninja Gym
Basketball Court
Splash Pad
Lawn Area
Lawn Area
Gazebo
Restrooms + SnackShack
Covered Tables
Covered Tables
Covered Tables
N
M
AIN
S
T

FIFTH ST
Clear Lake
Source: Esri, Maxar, Earthstar Geographics, and the GIS User Community Xabatin
Community Park
Map Prepared by City of Lakeport
Public Works Department
[email protected]

3.12.2024
µ
Legend
Xabatin ParkPlay Areas
Xabatin Park structures
Xabatin Park Lawn Areas
Xabatin Park features
Public Parking
$" Silveira Community Center
Memorandum
DATE: May 29, 2024
TO: Hilary Britton, Deputy City Clerk/Records Supervisor FROM: Pheakdey Preciado, Senior EHS
RE: Application 2024-024-Buoy Bird-Movie Night at
Xabatin Park/SR0005504
APN: 025-601-07 (Xabatin Community Park)
The Buoy Bird Apparel (Sponsor) must apply and pay for a sponsor temporary permit for a community event at least two weeks prior to the event from the Lake County Environmental Health Division Office. The food vendors must apply and pay for the temporary permit for the community event from the Lake County Environmental Health Division Office at least two weeks prior to the event.

Please note: The temporary permit, once issued, is not transferable, and is only good for that specific community event only.

COUNTY OF LAKE
Health Services Department
Environmental Health Division
922 Bevins Court
Lakeport, California 95453-9739
Telephone 707/263-1164
FAX 707/263-1681
Anthony Arton
Health Services Director
Noemi Doohan, MD, PhD, MPH
Public Health Officer
Craig Wetherbee
Environmental Health Director
Promoting an Optimal State of Wellness in Lake County
FW: Application 2024-024 - Movie Night at Xabatin Park
Lake County Sheriff - Records <[email protected]> Tue 5/28/2024 1:05 PM
To:Hilary Britton <[email protected]>

PLEASE SEE BELOW
From: Richard Ward <[email protected]>
Sent: Tuesday, May 28, 2024 12:59 PM
To: Lake County Sheriff - Records <[email protected]> Subject: RE: Application 2024-024 - Movie Night at Xabatin Park No concerns from the Sheriff’s Office.

Lieutenant Rich Ward
Lake County Sheriff’s Office
1220 Martin St.

P.O. Box 489
Lakeport, Ca. 95453
(707) 262-4081 Desk
(707) 262-4220 Fax
(707) 262-4200 Administration
[email protected]
www.lakesheriff.com
CONFIDENTIALITY NOTICE: This communication with its contents may contain confidential and/or legally privileged information. It is solely for the use of the intended recipient(s). Unauthorized interception, review, use or disclosure is prohibited and may violate applicable laws including the Electronic Communications Privacy Act. If you are not the intended recipient, please contact the sender and destroy all copies of the communication.

From: Lake County Sheriff - Records <[email protected]> Sent: Tuesday, May 28, 2024 11:33 AM
To: Richard Ward <[email protected]>
Subject: FW: Application 2024-024 - Movie Night at Xabatin Park Please see below
From: Hilary Britton <[email protected]>
Sent: Tuesday, May 28, 2024 7:36 AM
To: Dean Eichelmann <[email protected]>; Johnnie Lindsey <[email protected]>; Lisa DaveyBates <[email protected]>; Lori Price <[email protected]>; Pheakdey Preciado <[email protected]>; Ron Ladd <[email protected]>; Lake County Sheriff - Records <[email protected]>; Dale Stoebe <[email protected]>; Victor Fernandez <[email protected]>; Bethany Moss <[email protected]>; Katie Carpenter <[email protected]>; Kelly Buendia <[email protected]>; [email protected]; Patrick Reitz <[email protected]>; Jim Kennedy <[email protected]>; Linda Sobieraj <[email protected]>; Matt Hartzog <[email protected]>; Michelle Humphrey <[email protected]>; Ryan Cooley <[email protected]>; Ky Ramsey <[email protected]> Subject: [EXTERNAL] Application 2024-024 - Movie Night at Xabatin Park Hi all,
Please find attached the application for a Movie Night at Xabatin Park for your review and comments.

We would like to submit this for City Council approval at the 06/04/2024 meeting, so please have your comments back to me by 05/30/2024.

Thank you for your input!
Hilary Britton
Deputy City Clerk/Records Supervisor
City of Lakeport
225 Park Street
Lakeport, CA 95453
(707) 263-5615 x102
[email protected]
E-mail correspondence and attachments with the City of Lakeport may be subject to the California Public Records Act, and as such may therefore be subject to public disclosure unless otherwise exempt under the Act. *For Public Records Act requests, please visit our online public records request system

Re: Application 2024-025 - Xmas Trees on Main Street
Bethany Moss <[email protected]>
Tue 5/28/2024 8:30 AM
To:Hilary Britton <[email protected]>
Cc:Victor Fernandez <[email protected]>;Joey Hejnowicz <[email protected]> Good morning Hilary,
- Trees not to encroach onto required ADA path of travel - All electrical to be installed in an approved manner as to not pose any safety hazards including tripping
Thank you!
Bethany Moss Childers, CBO
Chief Building Official, City of Lakeport
225 Park Street Lakeport, Ca 95453
P: 707-263-5615 x202 F: 707-263-8584
Online Building Permit Portal: lakeportca.portal.opengov.com

From: Hilary Britton <[email protected]>
Sent: Tuesday, May 28, 2024 7:41 AM
To: Amanda Frazell <[email protected]>; Johnnie Lindsey <[email protected]>; Lisa DaveyBates <[email protected]>; Lori Price <[email protected]>; Pheakdey Preciado <[email protected]>; Ron Ladd <[email protected]>; Sheriff's Dept <[email protected]>; Dale Stoebe <[email protected]>; Victor Fernandez <[email protected]>; Bethany Moss <[email protected]>; Katie Carpenter <[email protected]>; Kelly Buendia <[email protected]>; [email protected] <[email protected]>; Patrick Reitz <[email protected]>; Jim Kennedy <[email protected]>; Linda Sobieraj <[email protected]>; Matt Hartzog <[email protected]>; Michelle Humphrey <[email protected]>; Ryan Cooley <[email protected]>; Ky Ramsey <[email protected]> Subject: Application 2024-025 - Xmas Trees on Main Street Hi all,
Please find attached application 2024-025 for Christmas Trees on Main for your review and comments.

We would like to submit this for City Council approval at the 06/04/2024 Council meeting, so please have your comments back to me by 05/30/2024.

Thank you for your input.

Hilary Britton
Deputy City Clerk/Records Supervisor
City of Lakeport
225 Park Street
Lakeport, CA 95453
(707) 263-5615 x102
[email protected]
E-mail correspondence and attachments with the City of Lakeport may be subject to the California Public Records Act, and as such may therefore be subject to public disclosure unless otherwise exempt under the Act. *For Public Records Act requests, please visit our online public records request system RE: Application 2024-025 - Xmas Trees on Main Street
Dale Stoebe <[email protected]>
Tue 5/28/2024 10:16 AM
To:Hilary Britton <[email protected]>;Amanda Frazell <[email protected]>;Johnnie Lindsey <[email protected]>;Lisa Davey-Bates <[email protected]>;Lori Price <[email protected]>;Pheakdey Preciado <[email protected]>;Ron Ladd <[email protected]>;Sheriff's Dept <[email protected]>; Victor Fernandez <[email protected]>;Bethany Moss <[email protected]>;Katie Carpenter <[email protected]>;Kelly Buendia <[email protected]>;[email protected] <[email protected]>;Patrick Reitz <[email protected]>;Jim Kennedy <[email protected]>;Linda Sobieraj <[email protected]>;Matt Hartzog <[email protected]>;Michelle Humphrey <[email protected]>;Ryan Cooley <[email protected]>;Ky Ramsey <[email protected]> Police Dept. has no issue with this event.

Captain

LAKEPORT POLICE DEPARTMENT
CONFIDENTIALITY NOTICE: This communication with its contents may contain confidential and/or legally privileged information. It is solely for the use of the intended recipient(s).

Unauthorized interception, review, use or disclosure is prohibited and may violate applicable laws including the Electronic Communications Privacy Act. If you are not the intended recipient, please contact the sender and destroy all copies of the communication.

From: Hilary Britton <[email protected]>
Sent: Tuesday, May 28, 2024 7:41 AM
To: Amanda Frazell <[email protected]>; Johnnie Lindsey <[email protected]>; Lisa DaveyBates <[email protected]>; Lori Price <[email protected]>; Pheakdey Preciado <[email protected]>; Ron Ladd <[email protected]>; Sheriff's Dept <[email protected]>; Dale Stoebe <[email protected]>; Victor Fernandez <[email protected]>; Bethany Moss <[email protected]>; Katie Carpenter <[email protected]>; Kelly Buendia <[email protected]>; [email protected]; Patrick Reitz <[email protected]>; Jim Kennedy <[email protected]>; Linda Sobieraj <[email protected]>; Matt Hartzog <[email protected]>; Michelle Humphrey <[email protected]>; Ryan Cooley <[email protected]>; Ky Ramsey <[email protected]> Subject: Application 2024-025 - Xmas Trees on Main Street Hi all,
Please find attached application 2024-025 for Christmas Trees on Main for your review and comments.

We would like to submit this for City Council approval at the 06/04/2024 Council meeting, so please have your comments back to me by 05/30/2024.

Thank you for your input.

PLEASE SEE BELOW
From: Richard Ward <[email protected]>
Sent: Tuesday, May 28, 2024 12:59 PM
To: Lake County Sheriff - Records <[email protected]> Subject: RE: Application 2024-025 - Xmas Trees on Main Street No concerns from the Sheriff’s Office.

Lieutenant Rich Ward
Lake County Sheriff’s Office
1220 Martin St.

From: Lake County Sheriff - Records <[email protected]> Sent: Tuesday, May 28, 2024 11:33 AM
To: Richard Ward <[email protected]>
Subject: FW: Application 2024-025 - Xmas Trees on Main Street Please see below
From: Hilary Britton <[email protected]>
Sent: Tuesday, May 28, 2024 7:41 AM
To: Dean Eichelmann <[email protected]>; Johnnie Lindsey <[email protected]>; Lisa DaveyBates <[email protected]>; Lori Price <[email protected]>; Pheakdey Preciado <[email protected]>; Ron Ladd <[email protected]>; Lake County Sheriff - Records <[email protected]>; Dale Stoebe <[email protected]>; Victor Fernandez <[email protected]>; Bethany Moss <[email protected]>; Katie Carpenter <[email protected]>; Kelly Buendia <[email protected]>; [email protected]; Patrick Reitz <[email protected]>; Jim Kennedy <[email protected]>; Linda Sobieraj <[email protected]>; Matt Hartzog <[email protected]>; Michelle Humphrey <[email protected]>; Ryan Cooley <[email protected]>; Ky Ramsey <[email protected]> Subject: [EXTERNAL] Application 2024-025 - Xmas Trees on Main Street Hi all,
Please find attached application 2024-025 for Christmas Trees on Main for your review and comments.

We would like to submit this for City Council approval at the 06/04/2024 Council meeting, so please have your comments back to me by 05/30/2024.

Thank you for your input.

This last fiscal year proved that much improvement was needed to meet the mission and vision of the Lakeport Main Street Association. We appreciated the input from City Council and swiftly moved forward to make the changes that were requested. Our goal became focused more on the needs of our members and less on event planning. Some of the decisions our board had to make to make the needed changes were very challenging.

I am very proud of our board members, including those we lost this year. Many have spent endless hours, far beyond the required as per our bylaws, laying the foundation to make these necessary changes. These changes are bringing more serious-minded, solution-oriented ideas and volunteers. It is less about the party and more about the success of the businesses in Lakeport.

As a result of these efforts, LMSA has gained new members who are eager to get involved and appreciate the changes that have been made. We look forward to continued talks with Lakeport business owners to hear their insights and to working with coaches who specialize in increasing tourism. With collaborative efforts involving other cities around the lake, LMSA has been inspired to make transitions and has developed relationships with other civic groups to manage the events that fell outside of our vision.

In this last year, we narrowed the events down to the 4th of July, Taste in Lakeport, Harvest Festival and the Dickens Festival. By reducing the number of events the LMSA is better equipped to handle the challenges event planning brings, be more mindful of whom is involved, and give our members, our local businesses, more opportunities to benefit from the events.

In the upcoming year, LMSA is working to provide more benefits to our members such as business courses, discounted event booths, promotions and advertising. We look forward to working with new forward-thinking volunteers like Carl, Danny and many others. In addition, we are excited to announce that Lake County Tribal Health Consortium became a major sponsor in March of this year.

On behalf of the Lakeport Main Street Association, I thank the City of Lakeport for their support and look forward to continuing to work with them in the upcoming year.

Letter from the President
Bob Santana
2023/2024 Accomplishments
• Created a new, easy to read website.
• Filled the calendar of events and included all Lakeport activities. • Established a heavy social media presence.
• Established a campaign of city-wide quarterly advertising for local businesses focused on community engagement.
• Established a professional campaign to obtain sponsors and recruit members. • Adopted a new logo that more closely represents new goals. • Began an educational campaign to engage the community regarding the Four Points model from CAMS and what a Main Street Association looks like. • Established a new quarterly newsletter to members.
• Revised the Mission and Vision Statement to clarify our goals. • Created a plan of action to engage members with mixers and other gatherings. • Welcomed a new board member.
• Welcomed a new City Representative board member.
• Hired and trained a new Administrative Assistant.
• Held a weekly fundraiser at the Concert in the Park during the summer. • Reduced the number of events as per the City’s request and successfully held 3 events plus hosted the Splash-In.
• Located new hosts for 4 events.
2024-2025 Proposed Projects/Goals
• Focused campaigns to assist local businesses including advertising and support • Continued volunteer recruitment
• Expand the newsletter to monthly
• Work with a business coach to fill vacant buildings and increase visitors to the City. • Find solutions to signage concerns of local businesses as well as local "wayfinding" signs and the re-purposing of existing signs to inform of local events • Organize, successful events to include the 4th of July Vendor event, the Taste in Lakeport, Harvest Festival, and Dickens Fair as able • Sponsor recruitment.
• Member recruitment
• Member engagement and inclusion
• Promotions for members
• Attention to the Four Points model from CAMS and its application to LMSA The Four Point Approach
The Main Street Approach is most effective in places where community residents have a strong emotional, social, and civic connection and are motivated to get involved and make a difference. This approach works where existing assets—such as older and historic buildings and local independent businesses—can be leveraged. It encourages communities to take steps to enact long term change, while also implementing short term, inexpensive and placed-based activities that attract people to the commercial core and create a sense of enthusiasm and momentum about their community. Both small-city downtowns and urban neighborhoods throughout the nation are renewing their community centers with Main Street methodology.

Transformation Strategies are implemented through comprehensive work in four broad areas, known as the Four Points.

ECONOMIC VITALITY focuses on capital, incentives, and other economic and financial tools to assist new and existing businesses, catalyze property development, and create a supportive environment for entrepreneurs and innovators that drive local economies.

DESIGN supports a community’s transformation by enhancing the physical and visual assets that set the commercial district apart.

PROMOTION positions the downtown or commercial district as the center of the community and hub of economic activity, while creating a positive image that showcases a community’s unique characteristics.

ORGANIZATION involves creating a strong foundation for a sustainable revitalization effort, including cultivating partnerships, community involvement, and resources for the district.

Board of Directors
Bob Santana, President
Santana's Cottage Cafe
Tiffany Landers, Treasurer
California Accounting
Barbara Clark
Lake County Arts Council
Brandon Disney
City of Lakeport
Christina Reitz
Personal Consultant
Current Members
Barbara Flynn Enterprises-Realtor
Bi Coastal Media
Black Lavish Salon
Bruno's Shop Smart
California Accounting
Campos Casuals
Carl Porter
Cerra Hinchcliff, Realtor
Christina Reitz Independent Beauty Consultant
City of Lakeport
Criss Tree Care
Davis Tire & Auto
Davis Wealth Planning
Dew Diligence Skin Co
Disney Boat Rentals
Enhanced Billing Solutions, LLC
Ferrigno's Italian Baked Goods
First Pick Builders
Flaig Insurance Services
Flowers by Jackie Lakeport
G&G Printing
Gaslight Grill
Guerrero Brothers Auto Body
HD Video Creations
Hillside Powersports & Marine
Hospice Services Of Lake County
Hospice Services of Lake County Thrift Store
Infinity Consignment Boutique
It's Fix'd Handyman Services
Jitter Bean Coffee
Konocti Bicycles
Konocti Vista Casino
Lake County Arts Council
Lake County Chamber of Commerce
Lake County Fairgrounds
Lake County Theatre Company
Lake County Tribal Health
Lake Event Design
Lake Parts- Napa Auto Parts
Lakeport Furniture
Lakeport Tire and Auto Service
Lakeport Yacht Club
Lavender Moon
Law Offices of Judy Conard
Lincoln-Leavitt Insurance
Luxe Places
Management Connection
Marvin's Garden Tree Service
Matt Mazzei Chevrolet
Mendo Mill
Mike Borg
Museums of Lake County
Park Place
Peggy Campbell-Debolt, CPA
People Services
People Services Thrift Store
Pogo's Pizza
Precision Window Tint & Vinyl
PRICE Real Estate
Priscilla Hernandez
Rodan & Fields Independent Consultant
RSA+
Santana's Cottage
Sequoia Senior Solutions
Skylark Shores Resort
Sterling Mortgage
Sutter Lakeside Hospital
The Clearlake Club
The Ripe Choice Farm & Catering
Timothy Toye
Westamerica Bank
West Coast Video/Margo & Friends
4th Of
July Street
Fair
Dickens
Festival
Events
(Other)
Harvest
Festival Membership Operations
Pumpkin
Festival Splash-In
Taste of
Lake
County
The Taste
In
Lakeport TOTAL
Revenue
Alcoholic Beverage Sales 3,728.00 6,808.94 567.00 4,593.00 15,696.94 City of Lakeport Grant
Income 29,333.28 29,333.28
Event Ticket Sales 1,318.00 1,630.00 2,948.00
Membership Income 4,900.76 75.00 4,975.76
PayPal Sales 125.00 371.00 0.00 490.00 -260.00 726.00
QuickBooks Payments
Sales -759.10 -759.10
Sales 210.00 210.00
Services 0.00 0.00
Sponsorship 2,000.00 7,000.00 7,800.00 8,000.00 2,000.00 3,500.00 30,300.00 Unapplied Cash Payment
Income 0.00
Vendor Booth Income 2,958.00 5,209.38 125.00 1,811.10 1,636.00 312.00 12,051.48 Total Revenue $ 8,811.00 $ 13,898.38 $ 14,818.94 $ 125.00 $ 4,900.76 $ 37,408.28 $ 1,811.10 $ 2,693.00 $ 7,515.90 $ 3,500.00 $ 95,482.36 Cost of Goods Sold
Cost of Goods Sold 2,009.50 2,591.03 -210.00 41.72 180.00 1,256.55 5,868.80 Total Cost of Goods Sold $ 2,009.50 $ 0.00 $ 2,591.03 $ 0.00 -$ 210.00 $ 0.00 $ 41.72 $ 180.00 $ 1,256.55 $ 0.00 $ 5,868.80 Gross Profit $ 6,801.50 $ 13,898.38 $ 12,227.91 $ 125.00 $ 5,110.76 $ 37,408.28 $ 1,769.38 $ 2,513.00 $ 6,259.35 $ 3,500.00 $ 89,613.56 Expenditures
Administrative Expense 185.00 185.00
Advertising 25.00 300.00 4,371.08 25.00 6,191.64 348.77 223.86 25.00 11,510.35 Bank Charge 2.42 2.42
PayPal Fees 3.74 30.60 22.47 1.93 9.89 15.91 84.54
Lakeport Main Street Association
Statement of Activity by Class
July 2023 - June 2024
QuickBooks Payments
Fees 84.00 105.67 36.64 151.79 92.52 19.75 490.37
Total Bank Charge $ 87.74 $ 136.27 $ 36.64 $ 0.00 $ 174.26 $ 96.87 $ 29.64 $ 15.91 $ 0.00 $ 0.00 $ 577.33 Community Service 435.00 75.00 1,498.07 470.00 2,478.07 Rent or Lease of
Buildings 480.00 480.00
Taste Of Lakeport 1,800.00 1,800.00
Total Community Service $ 0.00 $ 0.00 $ 915.00 $ 0.00 $ 75.00 $ 1,498.07 $ 0.00 $ 0.00 $ 2,270.00 $ 0.00 $ 4,758.07 Entertainment 1,600.00 500.00 1,300.00 3,400.00
Equipment Rental 201.72 6,332.78 480.00 1,313.85 8,328.35 Expenses 350.00 2,481.71 2,831.71
Insurance 188.00 1,208.00 1,396.00
Liability 700.00 2,835.00 3,535.00
Worker's Comp 385.00 385.00
Total Insurance $ 0.00 $ 0.00 $ 700.00 $ 0.00 $ 0.00 $ 3,408.00 $ 0.00 $ 1,208.00 $ 0.00 $ 0.00 $ 5,316.00 Janitorial/ Event Clean Up 300.00 189.44 189.44 678.88
Legal & Professional
Services 1,165.00 1,165.00
License & Permits -112.00 403.00 600.00 -28.00 68.00 200.00 299.00 1,430.00 Meals & Entertainment 409.65 409.65
Membership Expense 1,675.00 1,675.00
Mixers/Retreat Expenses 85.74 85.74
Office Expenses 27.72 1,835.61 1,863.33
Payroll Tax Expense 696.37 696.37
Payroll Wage Expense 17,057.94 17,057.94
Postage 182.00 182.00
Printing 128.69 128.69
Promotional Materials 550.00 350.00 1,120.00 350.00 350.00 2,720.00 Software/Tech Expense 2,443.89 2,443.89
Supplies- General 53.50 321.49 341.96 -65.44 651.51
Telephone Expense 400.00 400.00
Travel 83.84 83.84
Unapplied Cash Bill
Payment Expense 0.00
Total Expenditures $ 805.96 $ 10,093.54 $ 8,592.40 -$ 3.00 $ 1,924.26 $ 38,352.58 $ 29.64 $ 2,812.12 $ 5,946.15 $ 25.00 $ 68,578.65 Net Operating Revenue $ 5,995.54 $ 3,804.84 $ 3,635.51 $ 128.00 $ 3,186.50 -$ 944.30 $ 1,739.74 -$ 299.12 $ 313.20 $ 3,475.00 $ 21,034.91 Other Revenue
Prior Year Adjustments -60.00 -60.00
Total Other Revenue $ 0.00 $ 0.00 $ 0.00 $ 0.00 -$ 60.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 -$ 60.00 Other Expenditures
Outside Services -120.00 -15.00 0.00 2,105.00 1,970.00
Total Other Expenditures -$ 120.00 -$ 15.00 $ 0.00 $ 0.00 $ 0.00 $ 2,105.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 1,970.00 Net Other Revenue $ 120.00 $ 15.00 $ 0.00 $ 0.00 -$ 60.00 -$ 2,105.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 -$ 2,030.00 Net Revenue $ 6,115.54 $ 3,819.84 $ 3,635.51 $ 128.00 $ 3,126.50 -$ 3,049.30 $ 1,739.74 -$ 299.12 $ 313.20 $ 3,475.00 $ 19,004.91 Monday, May 06, 2024 04:19:28 PM GMT-7
Meeting Date: 06/04/2024 Page 1 Agenda Item # VII.A.1.

CITY OF LAKEPORT
City Council ☒
City of Lakeport Municipal Sewer District ☒
Lakeport Industrial Development Authority ☐
Municipal Financing Agency of Lakeport ☐

STAFF REPORT
RE: Reserve and Pension Policy Update MEETING DATE: 06/04/2024 SUBMITTED BY: Nicholas Walker, ACM/ Finance Director
PURPOSE OF REPORT: ☐Information only ☐ Discussion ☒Action Item WHAT IS BEING ASKED OF THE CITY COUNCIL/BOARD:

The City Council is being asked to approve the updates to the Reserve and Pension Policy.

BACKGROUND/DISCUSSION:

In September of 2021, in conjunction with the approval of the issuance of Pension Obligation Bonds (POB’s), the City Council adopted a Reserve and Pension Policy. In May of that same year the Council formed the UAL Policy and Restructuring Ad Hoc Committee to participate with staff to restructure the UAL by issuing POB’s and developing the Reserve and Pension Policy.

At that time, an existing pension policy did not exist at the City and the reserve policies adopted annually as a part of the budget were simple and relatively weak. A key component of a financially stable organization is sufficient reserves. Strong reserves allow an organization to weather economic downturns and address unexpected emergencies while keeping impacts to City services to a minimum. In addition to strengthening the City General Reserve, this policy set forth funding mechanisms to achieve the goals of improving City streets and roads, replacing vehicles, and paying down unfunded liabilities. The Reserve and Pension Policy that was adopted achieved multiple objectives as follows:

1. Provides for conformity with United States Generally Accepted Accounting Principles in relation to Government Accounting Standards Board Statement Number 54.

2. Establishes a Road Improvement and Maintenance Fund

3. Establishes a Vehicle and Equipment Replacement Fund

4. Establishes a Pension and Other Post Employment Benefit Reserve Fund (“PORF”) which was established in the form of an Internal Revenue Code Section 115 Trust Fund.

5. Establishes components for General Reserve and Enterprise Reserve minimum fund balance requirements.

Meeting Date: 06/04/2024 Page 2 Agenda Item # VII.A.1.

The existing policy includes both a disaster reserve and a reserve for economic uncertainties. The update being proposed considers the elimination of a separate disaster reserve and instead combining the reserve for economic uncertainties and disasters into a single reserve. Staff feels that having both is somewhat redundant and that a 20% of annual out go (approximately $1.3 million) combined reserve is sufficient.

The update also includes the addition of a new reserve account for compensated absences. Compensated absences are a type of employee benefit that allows employees to accumulate paid leave, such as vacation, sick, or comp leave, that can be used in the future or paid, when the employee/ employer relationship terminates, according to the negotiated memorandums of understanding. Government accounting standards require that governments report the liability for compensated absences in their government wide financial statements. While the upcoming retirements of certain long-term employees are prompting the need to fund significant payouts, this liability has existed and will continue to exist into the future. Staff believes the creation of this reserve to meet its future obligations is a prudent method of fiscal sustainability.

As described in the updated policy the Compensated Absences Reserve Fund (CARF) will be calculated annually based on the actual leave balances of employees as of June 30th of each fiscal year. The calculation will use the current salary and benefit rates of each employee and will apply a discount factor to account for the probability of payment. The discount factor will be based on the historical trends of leave usage and payouts for each fund and department.

In accordance with the City of Lakeport and City of Lakeport Municipal Sewer District Reserve and Pension Policy, the Finance Department shall provide a comprehensive reserve fund status report, including five-year reserve fund balance projections, annually to the City Council along with the Comprehensive Annual Financial Report. The schedule below includes the last audited General Fund reserve balances, the 2023-2024 projected balances presented with the ACFR, the 2023-2024 balances updated with the proposed changes and four years of projected balances updated with the proposed changes:

Audited Updated Updated w/changes
June 30, 2023 2024 2024 2025 2026 2027 2028
Nonspendable:

Long-term interfund advances $ 289,481 $ 289,481 $ 289,481 $ 289,481 $ 289,481 $ 289,481 $ 289,481 Total nonspendable 289,481 289,481 289,481 289,481 289,481 289,481 289,481 Restricted:

Law enforcement 1,874 1,874 1,874 1,874 1,874 1,874 1,874 Debt service 22,588 22,588 22,588 22,588 22,588 22,588 22,588 Total restricted 24,462 24,462 24,462 24,462 24,462 24,462 24,462 Committed:

Operating reserve 1,101,595 1,047,042 1,047,042 991,745 1,031,414 1,072,671 1,115,578 Reserve for economic uncertainties and disasters 1,468,794 1,396,056 1,396,056 1,322,326 1,375,219 1,430,228 1,487,437 Disaster reserve 734,397 698,028 - - - - -
Vehicles and equipment 147,735 177,735 177,735 207,735 237,735 267,735 297,735 Road improvements 214,253 232,387 232,387 251,181 270,727 291,055 312,196 Pension and OPEB 986,866 1,026,341 1,027,920 1,067,395 1,110,091 1,154,495 1,200,675 Compensated Absences - - 408,375 298,375 338,375 378,375 418,375 Total committed 4,653,640 4,577,589 4,289,515 4,138,757 4,363,561 4,594,559 4,831,996 Assigned:

Capital projects 1,500,000 1,400,000 1,200,000 1,900,000 1,600,000 1,300,000 1,000,000 Total assigned 1,500,000 1,400,000 1,200,000 1,900,000 1,600,000 1,300,000 1,000,000 Unassigned:

General fund 264,967 6,574 60,204 6,734 13,578 11,494 128 Total unassigned 264,967 6,574 60,204 6,734 13,578 11,494 128 Total fund balance $ 6,732,550 $ 6,298,106 $ 5,863,662 $ 6,359,434 $ 6,291,082 $ 6,219,996 $ 6,146,067 Projected General Fund Balances for the Years Ended June 30, Meeting Date: 06/04/2024 Page 3 Agenda Item # VII.A.1.

OPTIONS:

1. Approve the amendments to the Reserve and Pension Policy.

2. Provide alternative direction to staff.

FISCAL IMPACT:
☒ None ☐ $ Budgeted Item? ☐Yes ☐ No
Budget Adjustment Needed? ☐Yes ☒ No If yes, amount of appropriation increase: $ Affected fund(s): ☒ General Fund ☒ Water OM Fund ☒ Sewer OM Fund ☐ Other:

Comments:

COUNCIL PRIORITIES:
☐ Priority #1: Public Safety & Crisis Response
☒ Priority #2: Disaster Resiliency
☒ Priority #3: Good Governance & Fiscal Stability
☒ Priority #4: Capital Infrastructure Improvement
☐ Priority #5: Safe, Sustainable & Attractive Neighborhoods ☐ Priority #6: Economic Development
SUGGESTED MOTIONS:

Move to approve the updates to the Reserve and Pension Policy. ☒ Attachments: 1. Reserve and Pension Policy (Redline edition)

CITY OF LAKEPORTAND CITY OF LAKEPORT MUNICIPAL SEWER

DISRICT

RESERVE AND PENSION POLICY

PURPOSE AND INTENT
A key component of a financially stable organization is sufficient reserves. Strong reserves allow an organization to weather economic downturns and address unexpected emergencies while keeping impacts to City services to a minimum. In addition to strengthening the City General Reserve, this policy sets forth funding mechanisms to achieve the goals of improving City streets and roads, replacing vehicles and paying down unfunded liabilities.

DEFINITIONS
“Assigned Fund Balance” means fund balance that are constrained by the government‘s intent to be used for specific purposes, but are neither restricted nor committed.
“Committed Fund Balance” means fund balance that can only be used for specific purposes pursuant to constraints imposed by formal action of the government‘s highest level of decision-making authority. “Disaster Reserve” means committed fund balance equal to 10% of annual operating expenditures for the purpose of funding costs or revenue losses as a result of a city council declared disaster. “General Reserve” means committed fund balance equal to 45% of annual operating expenditures. The General Reserve currently includes a Disaster Reserve, an Operating Reserve and a Reserve for Economic Uncertainties. “Generally Accepted Accounting Principles” or “GAAP” means a collection of commonly-followed accounting rules and standards for financial reporting.
“Nonspendable Fund Balance” means fund balance that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. “Operating Reserve” means committed fund balance equal to 15% of annual operating expenditures for the purpose of maintaining sufficient cash on hand for general fund expenditures.
“Pension Obligation Bond” or “POB” means General Obligation Bonds issued with the sole purpose of funding pension related unfunded accrued liability.
“Reserve for Economic Uncertainties” or “REU” means committed fund balance equal to 20% of annual operating expenditures for the purpose of funding costs or revenue losses as a result of an economic downturn “Restricted Fund Balance” means fund balance that is subject to externally imposed restrictions, imposed by law, covenant or enabling legislation.
“Unfunded accrued liability” or “UAL” means the market value of the assets minus the discounted value of the future liabilities. “Unassigned funds” means the residual fund balance that is not non-spendable, restricted, committed, or assigned.

Any other term not specifically defined herein shall be defined in accordance with Statement No. 54, “Fund Balance Reporting and Governmental Fund Type Definitions,” as issued by the Governmental Accounting Standards Board.

FUND BALANCE COMMITMENTS
The Council may, from time to time, consider whether to commit unrestricted revenue streams to specific purposes. Any such future commitments of fund balance will be enacted by means of a Council Resolution.

FUND BALANCE ASSIGNMENTS
The Council authorizes the City Manager to identify intended uses of funds and to assign residual balances. Any such assignments will be presented at regular financial and budget reporting periods. Council action to approve such financial and budget reports will represent ratification of any such assignments.

GENERAL FUND MINIMUM FUND BALANCE
Reserves accumulated during years when revenues exceeded expenditures cushion the City’s transition to a lower revenue base and allow the City to adjust spending in response to economic downturns and State revenue takeaways.

The City is committed to maintaining a prudent level of financial resources to protect against the need to reduce service levels because of temporary revenue shortfalls or unanticipated expenditures. The City’s General Reserve is made up several components as follows:

Operating Reserve – 15% (approximately two months of operating cash) Reserve for Economic Uncertainties and Disasters– 20% (amount is approximately $1,000,000) Disaster Reserve – 10% (amount is approximately $500,000) Total General Reserve – 345% (of annual operating expenditures) Balances are reflected as a percentage of annual operating expenditures.

Budgeted use of General Reserve components must be approved by the Council. If balances should fall below the amounts above, any amount of revenue above expenditures or surplus will be used first to replenish general fund reserves to required levels in the priority listed above. If reserve levels are met surplus amount will be considered for additional reserve funding or other discretionary purposes.

Under no circumstances should the total general reserve balance drop below the operating reserve amount of 15%.

The City Council has discretion on budgeting the use of fund balances which exceed the calculated general fund reserve.

ROAD IMPROVEMENTS AND MAINTENANCE FUND (RIMF)
The Road Improvements and Maintenance Fund is established for the purpose of improving and maintaining the City’s streets and roads. Cost estimates to bring the city-wide Pavement Management Index score to 100 are $50 million. From time-to-time road improvement and maintenance projects get postponed as a result of unforeseen circumstances or rising costs. Road improvement and maintenance projects are expensive and oftentimes exceed the City’s ability to budget will current resources in a single year. The RIMF would allow for resources previously budgeted for road improvement and maintenance projects to be accumulated and expended specifically to benefit the City’s road improvement and maintenance fund. Contributions to the RIMF will be equal to the difference between budgeted one-time road department expenditures and actual one-time road department expenditures for a given fiscal year. RIMF funds may be used towards improving and maintaining streets and roads within the City.

VEHICLE AND EQUIPMENT REPLACEMENT FUND (VERF)
The General Fund operates, maintains and replaces vehicles and equipment with a book value of approximately $3,000,000. The replacement value of these assets today would exceed $6,000,000. Many of the assets have exceeded their accounting useful life.

Combined the assets have a straight-line depreciation value of approximately $300,000.

Funding requirements for the VERF are as follow:
 Beginning fiscal year 2022-2023 the City shall budget a minimum of 10% (ten percent) combined straight-line depreciation value of general fund operated, maintained and replacement vehicles.  Additionally, 10% (ten percent) of all future surplus funds shall be transferred to the VERF for the purposes of that fund.

The remaining amount will be considered available for additional reserve funding or other discretionary purposes.  The VERF is considered fully funded when its balance equals 110% of the replacement value of general fund operated and maintained vehicles and equipment. In years in which the VERF is fully funded, required contributions are suspended.  In the event of an economic hardship, or other unanticipated fiscal emergency, the City Council may make an emergency declaration to reduce the annual transfer to the VERF. This declaration will only apply to the fiscal year in which it was made. Ongoing fiscal challenges will require a second or third emergency declaration.

VERF funds may be used towards: purchasing, repairing and financing vehicles and equipment operated and maintained by the general fund.

PENSION AND OTHER POST EMPLOYMENT BENEFIT (OPEB) RESERVE FUND (PORF) Upon the issuance of a Pension Obligation Bond (“POB”), a Pension and Other Post Employment Benefit Reserve Fund (“PORF”) will be established in the amount of $600,000 initially. This amount represents the City’s estimated annual contribution amounts for pension and OPEB UAL.

Funding requirements for the PORF are as follow:
 This fund will take the form of an Internal Revenue Code Section 115 Trust Fund.  All allocations for the PORF will only occur after the full funding of the 345% General Reserve.  If Pension Obligation Bonds are issued, the City shall budget a minimum of 10% (ten percent) of the net annual savings for bond fiscal years 1 through 10 to be transferred to the PORF on an annual basis. The net annual savings shall be determined at the time of bond issuance for years 1-10. The net annual savings calculated for the issued bonds shall not be adjusted to reflect any subsequent increase or decrease in unfunded liability or any change in actuarial assumptions.  Additionally, at least 10% (ten percent) of all future surplus funds shall be transferred to the PORF for the purposes of that fund. The remaining amount will be considered available for additional reserve funding or other discretionary purposes.  The PORF is considered fully funded when its balance equals 110% of the Pension UAL, OPEB UAL and outstanding POBs combined. In years in which the PORF is fully funded, required contributions are suspended.  The Finance Department shall provide a comprehensive reserve fund status report, including five-year reserve fund balance projections, annually to the City Council along with the Comprehensive Annual Financial Report.  In the event of an economic hardship, or other unanticipated fiscal emergency, the City Council may make an emergency declaration to reduce the annual transfer to the PORF. This declaration will only apply to the fiscal year in which it was made. Ongoing fiscal challenges will require a second or third emergency declaration.

PORF funds may be used for any lawful purpose, including but not necessarily limited to: Repayment of future CalPERS unfunded liability in part or whole; normal cost pension payments to CalPERS; the issuance of debt for the purposes of refinancing or issuing pension obligation bonds or other similar debt instruments; employer contributions to the OPEB plan; to pay off any outstanding POBs; and to pay any other unanticipated pension or benefit-related cost or charge.

COMPENSATED ABSENCES RESERVE FUND(CARF)
The City recognizes the need to set aside adequate funds to cover the liabilities arising from accumulated leave balances of its employees. These liabilities include vacation, sick, compensatory, and other types of leave that are eligible for cash payment upon termination, retirement, or death of an employee. The City will maintain a CARF within the General Fund and the Enterprise Funds to ensure sufficient resources are available to meet these obligations.

The CARF will be calculated annually based on the actual leave balances of employees as of June 30th of each fiscal year. The calculation will use the current salary and benefit rates of each employee and will apply a discount factor to account for the probability of payment. The discount factor will be based on the historical trends of leave usage and payouts for each fund and department.

The City will adjust the CARF at the end of each fiscal year to reflect the updated calculation. Any increase or decrease in the reserve amount will be recorded as an expense or revenue, respectively, in the fund's operating statement. The reserve balance will be reported as a component of the Restricted Fund Balance in the fund's balance sheet.

The CARF will be used exclusively to pay for the leave liabilities of employees when they are due. The reserve will not be used for any other purpose, unless authorized by the City Council. The reserve will be replenished by the fund's operating revenues or transfers from other sources as needed. Any excess reserve balance will be transferred to the Unassigned Fund Balance at the discretion of the City Council.

Formatted: Space After: 10 pt
Formatted: Font: Times New Roman, 10 pt
Formatted: Left, Right: 0", Space After: 10 pt, Line
spacing: Multiple 1.15 li

USE OF FUND BALANCE
In the event that multiple fund balance types are available for an expenditure, the expenditure will be made from the most restricted resource available at the time. Implementation of this policy requires Restricted funds to be expended before Committed Funds and Committed Funds to be expended before Assigned Funds. Unassigned funds should, therefore, only be used when all other available resources have been exhausted.

ENTERPRISE FUND TYPES and REPORTING
Enterprise fund financial statements are presented on a flow of economic resources method which reports all assets and liabilities whether current or long term. This method is also referred to as accrual accounting and is similar to the type of presentation that is used in private industry. For budgeting and reserve calculation purposes a metric similar to fund balance is used. In enterprise funds this metric is called working capital. Working capital is the difference between current assets and current liabilities with is a commonly used calculation to measure current financial resources.

ENTERPRISE FUNDS
For purposes of this policy the City maintains two Operating and Maintenance Funds for Water and Wastewater. Unique to these funds is the responsibility to quickly repair the water and wastewater infrastructure in the event of a failure.

MINIMUM RESERVE
The City is committed to maintaining a prudent level of financial resources to protect against the need to reduce service levels because of temporary revenue shortfalls or unpredicted expenditures. The City’s Water and Wastewater Enterprise Reserves are made up several components as follows:

Operating Reserve – 33% (approximately 120 days of operating cash) Reserve for unexpected infrastructure failure – 25%
Reserve for Economic Uncertainties and Disasters – 20% (amount is approximately $400,000) Disaster Reserve – 10%
Unfunded Liability Reserve – 12% (approximately the annual contribution amounts for unfunded OPEB and Pension Liabilities) Total Enterprise Reserve – 90100%
Balances are reflected as a percentage of annual operating expenditures.

Budgeted use of Enterprise Reserves must be approved by the Council. If balances should fall below the amounts above any amount of revenue above expenditures or surplus will be used first to replenish reserves to required levels in the priority listed above. If reserve levels are met surplus amount will be considered for one-time expenditures.

Under no circumstances should the enterprise reserve balance drop below the operating reserve amount of 33% 2024/25

BUDGETWORKSHOP
AGENDA
 Schedule The document The budget approach Highlights Analysis Questions  February
 Develop budgetary approach
and document format
 March
 Planning Distribute budget instructions
and workbooks to departments
 Strategic planning with Council
 April
 Evaluate Budget Requests
 May
 Reconcile Budget Requests Develop CM budget
message and document draft
 June
 Budget Workshop Final revisions Document finalization Adoption

THE DOCUMENT
 Elements
 City Manager’s Budget Message Summary data CIP Fund detail  General Water  Sewer Other funds
 Departments Appendices
Items presented by major category
Revenue - Type
 Taxes Charges for service Grants/subventions
Expenditures – Natural Classification
 Salaries and benefits Operations Loans/grants Debt service Capital outlay Content:

Funds
 Revenue by source Expenditures by class Budget and estimated actuals 2 years of projections Department use Departments
 Overview Outcomes/accomplishments Department goals/objectives Budget detail How to read:

CM BUDGET
MESSAGE, PG 1

CITY-WIDE
SUMMARY, PG 20

GENERAL FUND
SUMMARY, PG 21

CAPITAL

IMPROVEMENT
PROGRAM, PG 34

CHARTS AND
GRAPHS, PG 39

TRENDS AND
ANALYSIS, PG 42
Collaborative Strategic and
focused to
Council
Priorities
Continued
emphasis on
efficiencies in
operations
(technology)
Service delivery
effectiveness
Investments
prioritized in:

Project
Completion
Overcoming
Challenges

 Total City revenues:
 $17.9 Million
 Total City expenditures:
 $30.8 Million
 Personnel - $6.7 million Operations (Materials, supplies, professional services, etc.) - $6.2 million
 Debt service – $2.5 million CIP - $14.2 million  Other - $1.2 million General Fund $ 144,868
Water Fund $ 6,033,656Sewer Fund $ 3,834,057Water and Sewer Expansion $ 1,169,500ARPA $ 1,200,000HUTA Reserves $ 233,903Storm Drain Fund $ 19,000Program Income Funds $ 240,000 Fiscal Year 2024-25
General Fund Comparison
2023-24
2021-22 2022-23 (Estimated) 2024-25 Budget
Account Class Actual Actual Actual Recommended Share
Revenue
Taxes $ 5,468,113 5,689,723 $ 5,507,335 $ 5,582,223 $ 83.12%Franchise Fees 324,985 317,682 326,000 336,000 5.00% Licenses 530 440 200 200 0.00%
Permits 130,771 120,211 107,500 107,500 1.60%
Fines, Forfeitures, Penalties 5,946 12,370 11,000 11,000 0.16% Use of Money and Property 30,500 126,601 87,000 87,000 1.30% Other Agencies 6,978 114,862 244,000 179,000 2.67%
Federal Funding 2,239 - 1,000 1,000 0.01%
State Funding 151,285 255,928 102,500 202,500 3.02%
Charges for Service 100,223 96,205 80,000 90,000 1.34%
Interfund Services Provided 3,960 - - - 0.00%
Other 95,289 4,895,179 34,300 74,300 1.11%Transfers In 49,381 56,568 35,000 45,000 0.67% Total 6,667,732 11,388,237 6,535,835 6,715,723 100.00%
Expenditures
Salaries and Benefits 3,053,413 3,306,668 3,637,068 3,881,997 56.58% Operations 1,795,683 1,933,921 2,216,333 2,335,303 34.04% CIP 743,789 1,078,971 566,758 187,461 2.73%Transfers Out 250,117 475,307 457,810 455,830 6.64% Financing Uses 4,636,771 - - -
Total 6,459,685 10,814,955 6,877,969 6,860,591 100.00%
Surplus (Deficit) 573,282 $ 208,047 $ (342,134) $ (144,868) $ Fiscal Year Ended
GENERAL FUND
23-24 Projects Carried Over
Fee Study 10,000Employeer Branding 18,000ADA Study 18,000General Plan 100,000 Total 146,000Budget 24-25 Surplus (Deficit) (144,868)Add Back Carryover Projects 146,0002024-25 Surplus (Deficit) 1,132Reconciled 24-25 Surplus (Deficit) 1,132 Fund: 501
Name: Water Utility M & O Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Use of money and property 2,797 13,722 - - - - - -Income from other agencies - - - - - - - -Federal funding - 113,006 - - - - - -State funding - - - - - - - -Charges for service 2,360,420 2,610,077 2,827,000 2,827,000 2,937,000 2,937,000 3,025,110 3,115,863Interfund services provided 87,589 97,484 120,000 120,000 120,000 120,000 123,600 127,308Other revenue 627 135,365 - - - - - - Total revenue 2,451,433 2,969,654 2,947,000 2,947,000 3,057,000 3,057,000 3,148,710 3,243,171 1,488,927 1,029,763 1,376,277 1,376,277 1,322,110 1,356,352 1,383,479 1,438,818 710,284 622,282 781,839 762,339 798,322 798,322 973,953 1,022,650 Grants/Loans - - - - - - - -
Debt service 344,041 389,595 756,891 756,891 756,068 756,068 763,629 763,629 131,754 133,512 5,159,061 609,061 6,221,261 6,179,914 - - Total expenditures 2,129,598 2,720,560 8,074,068 3,504,568 9,097,761 9,090,656 3,121,061 3,225,097 Deductions from (127,386) (347,986) - - - - - -
Net sources (uses) (127,386) (347,986) - - - - - -
Resources - Use
Surplus (deficit) (98,892) 194,449 (5,127,068) (557,568) (6,040,761) (6,033,656) 27,649 18,074 7,250,291 7,250,291 $ 1,216,635 $ 1,244,284 $ 3,057,000 3,057,000 3,148,710 3,243,171 9,090,656 9,097,761 3,121,061 3,225,097 (6,033,656) (6,040,761) 27,649 18,074 Anticipated Ending Fund Balance $ 1,216,635 1,209,530 $ 1,244,284 $ 1,262,358 $ Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
Financing Sources (Uses)Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue SourcesExpendituresSalaries and benefitsOperationsCapital outlay/CIP WATER
23-24 Projects Carried Over
Fee Study 7,500Employeer Branding 6,000ADA Study 6,000Fencing 15,000Well Access 25,000Green Ranch Well Rehab 75,000HVAC 35,000 Total 169,500Budget 24-25 Surplus (Deficit) (6,033,656)Add Back Carryover Projects 169,5002024-25 Surplus (Deficit) (5,864,156)Bond Projects 5,936,382Total 5,936,382Reconciled 24-25 Surplus (Deficit) 72,226 Fund: 601
Name: Sewer Utility M & O Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 72,424 82,159 55,050 55,050 55,050 55,050 57,803 59,537 Use of money and property 5,474 55,202 52,500 52,500 52,500 52,500 53,813 55,427 Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service 3,098,255 3,121,835 3,071,000 3,071,000 3,130,000 3,130,000 3,223,900 3,352,856 Interfund services provided 15,008 14,984 18,000 18,000 18,000 18,000 18,540 19,096 Other revenue 580 - - - - - - -
Total revenue 3,191,741 3,274,180 3,196,550 3,196,550 3,255,550 3,255,550 3,354,055 3,486,916 1,556,031 1,017,368 1,393,118 1,393,118 1,323,610 1,357,852 1,385,009 1,454,259 978,387 837,960 1,058,472 1,038,972 1,071,526 1,071,526 1,264,401 1,327,621 Grants/Loans - - - - - - - -
Debt service 289,169 234,726 675,367 675,367 686,228 686,228 706,815 713,883 126,446 117,245 1,435,211 520,211 2,968,001 3,974,001 - - Total expenditures 2,261,742 2,895,590 4,562,168 3,627,668 6,049,365 7,089,607 3,356,225 3,495,763 Deductions from (727,640) (938,110) - - - - - -
Net sources (uses) (727,640) (938,110) - - - - - -
Resources - Use
Surplus (deficit) (559,520) 202,359 (1,365,618) (431,118) (2,793,815) (3,834,057) (2,170) (8,847) 5,889,571 5,889,571 $ 2,055,514 $ 2,053,344 $ 3,255,550 3,255,550 3,354,055 3,486,916 7,089,607 6,049,365 3,356,225 3,495,763 (3,834,057) (2,793,815) (2,170) (8,847) Anticipated Ending Fund Balance $ 2,055,514 3,095,756 $ 2,053,344 $ 2,044,497 $ Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
Financing Sources (Uses)Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
ExpendituresSalaries and benefitsOperationsCapital outlay/CIP SEWER
23-24 Projects Carried Over
Fee Study 7,500Employeer Branding 6,000ADA Study 6,000Effluent Pumps 40,000Fencing 40,000Flooring 10,000SCADA 25,000 Total 134,500Budget 24-25 Surplus (Deficit) (3,834,057)Add Back Carryover Projects 134,5002024-25 Surplus (Deficit) (3,699,557)Reserve Funded Projects 3,970,006Total 3,970,006Reconciled 24-25 Surplus (Deficit) 270,449 Fiscal Year 2024-25
Project NameADA Study Engineering Replace Scotts Creek WellRetail Attraction and Retention Study Replace CarbonNavigation Center Feasibility Study Green Ranch RehabCity Wide Fee Study Replace HVACMobile Radar Trailer Creek Well AccessBody Cam Updade Main Replacement - Lakeport Blvd (Bevins to S. Main) 2,560'Engineering High St (Main to Geiselman), Charlie Jolin Way, Parallel (175 to Lakeport Blvd) Main Replacement Armstrong (Berry-Smith) 983'Engineering Del Lago, Lakeport/Parallel Roundabout Main Replacement Lakeshore (Ashe-Beach) 2,866'Engineering Lakeshore Blvd PSR ATP Main Replacement - Martin St (Bevins-Main) 2,600'Forbes Creek Headwall at Main Main Replacement - 10th&Tunis 640'Hartley Storm Drain SCADA Upgrade/ProgrammingSouth Main St Rehab 1st to Lakeport Blvd Master PlanConstruction Del Lago Surface Project GeneratorsSidewalk Improvements Replace Perimeter Fencing - Lake IntakeTop Dress and Overseed Replace/Upsize Main - Martin (Bevins to LS) 1200'Community Center Upgrades Lakeport Blvd Sewer Main (Larrecou - Main) Lakeshore, Jones and Sayre Main ProjectK Street Main ProjectSCADA Upgrades - ProgrammingFencingCLMSD Road RepairsEffluent PumpsPoint RepairsMaster PlanLift Station PumpsLateral ReplacementsManhole RehabilitationMain Line Replacement/Slip Line

2023-24
2021-22 2022-23 (Estimated) 2024-25
Classification Actual Actual Actual Recommended
Nonspendable:

Interfund loan: other 289,481 $ 289,481 $ 289,481 $ 289,481 $ Other - - - -
289,481 289,481 289,481 289,481
Restricted:

PD asset forfeiture - regular 9,969 1,874 1,874 1,874
PD asset forfeiture - gang 2,521 - - -
Debt Service 45,000 22,588 22,588 22,588
24,462 57,490 24,462 24,462
Committed:

Operating reserve 926,118 1,101,595 1,031,695 1,029,089 Reserve for economic uncertaninties 1,234,824 1,468,794 1,375,594 1,372,118 Disaster Reserve 617,412 734,397 - -Vehicles and equipment reserve 117,735 147,735 177,735 207,735 Road improvements reserve 114,492 214,253 244,253 244,253 Pension and OPEB reserve 946,490 986,866 1,027,920 1,057,920 Compensated absences reserve - - 408,375 298,375
4,653,640 3,957,071 4,265,572 4,209,490
Assigned:

Capital projects 2,000,000 1,500,000 1,700,000 1,600,000 1,500,000 2,000,000 1,700,000 1,600,000
Unassigned:

Unassigned fund balance 219,920 264,967 110,901 122,115 264,967 219,920 110,901 122,115
Total fund balance 6,523,962 $ 6,732,550 $ 6,390,416 $ 6,245,548 $ Definitions:

Committed: funds that hav e been earmarked or identified by Council through ordinance or a binding resolution.

Assigned: funds that hav e been identified and earmarked by City Management or the Council through the budget process.

Unassigned: all other funds which are not subject to the classifications abov e.

Fiscal Year Ended
Nonspendable: funds that are not av ailable for current use, typically loan receiv ables.Restricted: funds that hav e use limitations dictated by the funding source.

City of Lakeport
Fiscal Year 2023-24Position Summary
Proposed
2021-22 2022-23 2023-24 2024-25
Classification Title FTE FTE FTE Change FTEAdmin Services Director/ City Clerk 1.00 1.00 1.00 1.00Administrative Analyst 1.00 2.00 2.00 2.00Administrative Specialist 2.00 1.00 2.00 2.00Assistant City Manager/ Finance Director 1.00 1.00 1.00 1.00Assistant/Associate Planner 1.00 1.00 1.00 1.00Building Inspector - - - - -Extra Help Building Inspector - - - 0.50 0.50Chief Building Official 1.00 1.00 1.00 1.00City Manager 1.00 1.00 1.00 1.00Community Development Director 1.00 1.00 1.00 1.00Community Development Technician 1.00 1.00 - -Compliance Officer 1.00 1.00 1.50 (0.50) 1.00Deputy City Clerk 1.00 1.00 1.00 1.00Electrical Mechanic Technician 1.00 1.00 1.50 (0.50) 1.00Equipment Mechanic 1.00 1.00 1.00 1.00Finance Director - - - -Financial Services Specialist 3.00 3.00 3.50 3.50GIS/Asset Manager 1.00 1.00 1.00 1.00Government Accountant 1.00 1.00 1.00 1.00 Maintenance Worker 7.00 7.00 7.00 (1.00) 6.00Parks Foreman - - - -Parks Leadworker - 1.00 1.00 1.00Parks Maintenance Worker 2.00 2.00 2.00 2.00 Police Chief 1.00 1.00 1.00 1.00
Police Lieutenant /Captain 1.00 1.00 1.00 1.00
Police Flexible Classifications 11.00 11.00 11.00
Police Officer 7.00 - - -
Police Officer (School Resource Officer) 1.00 - - -
Police Part-time Help - - - -
Police Records Supervisor 1.00 1.00 1.00 1.00
Police Records and Evidence Clerk 1.00 1.00 1.00 1.00
Police Sergeant 3.00 - - -
Projects Coordinator 1.00 2.00 2.00 2.00
Extra Help Projects Coordinator - - - 0.50 0.50
Public Works Director 0.50 1.00 1.00 1.00
Public Works Extra Help 0.75 - - -
Public Works Foreman - - - -
Public Works Superintendent 2.00 1.00 1.00 1.00
Utilities Operator 4.00 4.00 4.00 - 4.00Utilities Director - 1.00 1.00 1.00 Utilities Superintendent 1.00 - - 1.00 1.00
Utilities Supervisor - - - 2.00 2.00
Wastewater Facilities Supervisor 1.00 1.00 1.00 (1.00) - Water Supervisor 1.00 1.00 1.00 (1.00) -Total FTE 54.25 55.00 56.50 - 56.50 City Manager
Kevin [email protected] AttorneyDavid [email protected] City Manager/Finance DirectorNicholas [email protected] Chief of PoliceBrad [email protected] Development DirectorJoey [email protected] Services Director/City ClerkKelly [email protected] Public Works SuperintendentRon [email protected] SuperintendentPaul [email protected] Lakeport, California

CITY OF LAKEPORT
Annual Budget (RECOMMENDED)
Fiscal Year 2024-25

THIS PAGE INTENTIONALLY LEFT BLANK

CITY OF LAKEPORT, CALIFORNIA

ANNUAL BUDGET
FISCAL YEAR 2024-25

Michael Froio
Mayor and Boards Chair
Kim Costa
Mayor Pro Tem
Boards Vice Chair
Kenny Parlet
Council Member
Stacey Mattina
Council Member
Brandon Disney
Council Member
City Council
Redevelopment Successor Agency Board of
Directors
Sewer District Board of Directors
Municipal Financing Authority of Lakeport Board
of Directors

GOVERNING BODY ADVISORY COMMITTEES/COMMISSIONS
Lakeport Planning Commission
Lakeport Economic Development Advisory Committee
(LEDAC)
Measure Z Advisory Committee
Kevin Ingram
City Manager
David Ruderman
City Attorney
Brad Rasumssen
Chief of Police
Nicholas Walker
Assistant City Manager/ Finance & IT Director
Ron Ladd
Public Works Director
Paul Harris
Utilities Director
Joey Hejnowicz
Community Development Director
Kelly Buendia
Administrative Services Director/City Clerk

EXECUTIVE MANAGEMENT TEAM

THIS PAGE INTENTIONALLY LEFT BLANK

1. TABLE OF CONTENTS
City Organizational Chart ....................................................................................................................................... i Mission and Vision ................................................................................................................................................ ii City Manager’s Budget Message .......................................................................................................................... 1 Lakeport City Council Priority Areas ................................................................................................................... 14 Community Profile ............................................................................................................................................... 15 Budget in Brief ..................................................................................................................................................... 19 City-Wide Compared ................................................................................................................................... 19 General Fund Compared ............................................................................................................................ 20 Historical Revenue Summary ...................................................................................................................... 21 Historical Expenditure Summary ................................................................................................................. 22 Expenditures by Department ....................................................................................................................... 23 Department Expenditure Detail ................................................................................................................... 24 Sources and Uses for Fiscal Year 2024-25 ................................................................................................ 25 Sources ....................................................................................................................................................... 26 Uses ............................................................................................................................................................ 27 Property Tax Distribution ............................................................................................................................. 28 Sales Tax Distribution ................................................................................................................................. 29 Measure I .................................................................................................................................................... 30 Measure Z ................................................................................................................................................... 31 Other Major Revenues ................................................................................................................................ 32 Capital Improvement Program (CIP) ................................................................................................................... 33 Capital Expenditures ................................................................................................................................... 34 Charts and Graphs .............................................................................................................................................. 38 Trends and Analysis ............................................................................................................................................ 41 Long-Term Financial Plan ................................................................................................................................... 43 Jurisdiction Comparison ...................................................................................................................................... 46 Fund Summaries ................................................................................................................................................. 48 Governmental Funds ....................................................................................................................................... 49 General Fund .............................................................................................................................................. 52 Capital Projects ........................................................................................................................................... 53 2017 Storm Capital Projects ....................................................................................................................... 54 ..................................................................................................................................................................... 54 Debt Service ................................................................................................................................................ 55 Parkland Dedication Fund ........................................................................................................................... 56 Highway User Tax (HUTA) .......................................................................................................................... 57 Prop 172 Public Safety ................................................................................................................................ 58 Lakeport Housing Program ......................................................................................................................... 59 PLHA NAVIGATION CENTER FUND ......................................................................................................... 60 Police K-9 Fund ........................................................................................................................................... 61 APC 10th St Bike and Pedestrian ............................................................................................................... 62 Department of Boating and Waterways Bathroom Grant............................................................................ 63 ATP Sidewalk Planning Grant ..................................................................................................................... 64 2018 CDBG DR Grant Fund ....................................................................................................................... 65 2021 CDBG Grant Fund .............................................................................................................................. 66 2020 CDBG CV Grant Fund ........................................................................................................................ 67 2018 CDBG Grant Fund .............................................................................................................................. 68 2017 CDBG Grant Fund .............................................................................................................................. 69 2022CDBG Grant Fund ............................................................................................................................... 70 HOME Grant PI ........................................................................................................................................... 71 CDBG PI ...................................................................................................................................................... 72 Tenth Street Drainage ................................................................................................................................. 73 Lakeport Blvd Improvement ........................................................................................................................ 74 South Main Improvement ............................................................................................................................ 75 Parkside Traffic Mitigation ........................................................................................................................... 76 Parallel/Bevins Storm water Maintenance .................................................................................................. 77 ER Storm Damage Repair .......................................................................................................................... 78 Safe Routes To Schools ............................................................................................................................. 79 Lakeside Park Fund .................................................................................................................................... 80 Storm Drainage ........................................................................................................................................... 81 City Wide HSIP ............................................................................................................................................ 82 Proprietary ....................................................................................................................................................... 83 Water O&M .................................................................................................................................................. 84 Water Expansion ......................................................................................................................................... 85 Sewer O&M ................................................................................................................................................. 86 Sewer Expansion ........................................................................................................................................ 87 2017-1 CLMSD Sewer Assessment District ............................................................................................... 88 Internal Service Fund – Risk Management and Insurance ......................................................................... 89 Fiduciary .......................................................................................................................................................... 90 OPEB Agency Fund .................................................................................................................................... 91 Redevelopment Obligation Retirement Fund .............................................................................................. 92 Operating Budgets .............................................................................................................................................. 93 Non-Departmental ........................................................................................................................................... 94 Legislative ....................................................................................................................................................... 95 Administration .................................................................................................................................................. 98 City Manager ............................................................................................................................................... 98 City Clerk ................................................................................................................................................... 100 Administrative Services – Human Resources ........................................................................................... 101 Economic Development ............................................................................................................................ 106 City Attorney .................................................................................................................................................. 109 Finance & it ................................................................................................................................................... 110 Community Development .............................................................................................................................. 114 Planning .................................................................................................................................................... 117 Building ...................................................................................................................................................... 119 Housing ..................................................................................................................................................... 121 Police ............................................................................................................................................................. 123 Public Works ................................................................................................................................................. 127 Administration and Compliance ................................................................................................................ 130 Engineering ............................................................................................................................................... 131 Roads and Infrastructure ........................................................................................................................... 132 Parks, Buildings and Grounds ................................................................................................................... 133 Utilities ........................................................................................................................................................... 135 Water Operations and Maintenance ......................................................................................................... 137 Sewer Operations & Maintenance ............................................................................................................ 138 Attachments ...................................................................................................................................................... 140 Budget Resolution ......................................................................................................................................... 141 Gann Limit Resolution ................................................................................................................................... 142 Gann Limit Calculation .................................................................................................................................. 143 Appendices ........................................................................................................................................................ 144 Transfers Schedule ....................................................................................................................................... 145 Debt Schedules ............................................................................................................................................. 146 Personnel Schedules .................................................................................................................................... 148 Position Summary ..................................................................................................................................... 148 Salary Schedule ........................................................................................................................................ 149 City Benefit Plans ...................................................................................................................................... 150 Glossary of Terms ......................................................................................................................................... 152 Accounting Structure ..................................................................................................................................... 157 Financial/Budget Policies .............................................................................................................................. 158 Financial Management Policies .................................................................................................................... 160 Budget Schedule ........................................................................................................................................... 164 Page | i

CITY ORGANIZATIONAL CHART
Page | ii

MISSION AND VISION

MISSION
Lakeport is a beautiful community. We work to ensure it remains a wonderful place to raise a family, enjoy retirement, recreate, and live a healthy, fulfilling life.

COMMUNITY VISION
The charm and values of the Lakeport community are what will endure for generations to come. Those attributes will be maintained, in part, through the effective delivery of municipal services.

THIS PAGE INTENTIONALLY LEFT BLANK
1 | Page
CITY MANAGER’S BUDGET MESSAGE
The fiscal year 2024/25 budget can best be described as challenged. Although balanced, sluggish revenues and rising costs have left it relatively void of new capital improvement projects and programs. The City has experienced seven straight quarters of stagnant to slightly declining revenues in its largest revenue source, sales tax, which makes up nearly 60% of total City revenues. Concurrently, expenses and costs for construction and service delivery continue to rise, most dramatically in the areas of insurance, medical benefits, and pension obligations, which in some cases have nearly doubled compared to their 2019 levels.

This places significant strain on City resources.

Inflation affects the City budget much like it does our household budgets. The combined effect of rising costs and stagnant revenues forces us to make difficult choices, as our dollars buy less than they did in years past.

Despite these challenges, the proposed budget maintains its financial commitments, including a fully staffed police force and the continuation of special programs such as the Downtown Business Liaison Officer and School Resource Officer programs. Additionally, we are focusing on completing larger capital improvement projects aimed at improving key roadway segments and upgrading the water and wastewater systems through the replacement of critical water and sewer mains.

Key projects include the $1.2 million South Main Street Pavement Rehabilitation Project, which will replace pavement and enhance sidewalks and pedestrian crossings from Lakeport Blvd to First Street, and the $8 million Water & Sewer Line Replacement Project. City staff continues to be aggressive in pursuing grant opportunities, which remains the best means to address large capital improvement projects beyond the scope of the City's annual budget. Strategic plans such as the Navigation Center Needs Study, Housing Services Master Plan, and Local Active Transportation Plan for Pedestrian Improvements aim to make the City eligible for various state and federal funding sources.

Efforts to revitalize vacant buildings and shopping centers remain a priority, not only to address blight but also to increase revenue opportunities. Lakeport’s strongest economic feature is its position as the regional employment, shopping, and service center. Leveraging the beauty of the new park, another priority is developing a waterfront hotel at the Dutch Harbor property adjacent to the park on Main Street.

The long reach of the COVID-19 pandemic continues to reverberate through our monetary systems and social fabric. The City of Lakeport is fortunate to have many service organizations, dedicated non-profit firms, and super volunteers. However, the past couple of years have severely affected the membership and monetary resources of these groups, making it difficult for them to perform their beneficial functions. Despite this, our civic organizations remain committed to community service. To address these concerns, the City Council is exploring the development of a community civic engagement effort aimed at creating a forum for existing organizations to band together, share information, and resources to enhance their collective community service mission—to make Lakeport the most desirable location to live, work, and play.

KEY GOALS FOR FISCAL YEAR 2024/25
 Successfully complete the 2024 Water and Sewer Main Line Replacement Project: Utilize $8 million to replace approximately two miles of water main and one mile of sewer main across the city, ensuring improved infrastructure reliability and service delivery to our residents.  Enhance the City’s Pavement Management Program: Execute the 2024/25 roadway capital improvement plan, including:
o Renovation of South Main Street (Lakeport Blvd to First Street) to address sidewalk gaps, improve pedestrian crossings, and enhance roadway surfacing. o Drafting design specifications and bid documents for microsurfacing projects on North High Street (Clear Lake Ave to Lakeshore Blvd), Charlie Jolin Way, and Parallel Drive (City Limits to Lakeport Blvd).
o Implementing the Del Lago local neighborhood chip seal project. 2 | Page
 Support the Transition of the Police Chief Position: Ensure a smooth transition to maintain community policing initiatives while fostering a supportive environment to boost the morale and professional development of our young police force.
 Complete the Navigation Center Feasibility Study: Identify viable sites, operational requirements, and funding avenues for establishing a low-barrier navigation center to improve access to services for individuals experiencing homelessness while mitigating impacts on local businesses and residents.  Establish a Civic Engagement Organization: Mobilize local non-profits and civic groups to activate the City’s public spaces, with a focus on organizing community events and recreational programs tailored to youth, fostering greater community identity and promoting healthy lifestyles.  Advance the Development of a Waterfront Hotel: Develop the Dutch Harbor property (910 North Main Street) while enhancing outreach to current waterfront hotel and resort properties to revitalize existing tourist lodging facilities.

These projects promise significant economic growth, improved infrastructure, and enhanced services critical to the City’s long-term success. Though the path ahead may be uncertain, this budget provides the flexibility needed to weather economic uncertainties and continue propelling our community forward. 2023-24 FISCAL YEAR IN REVIEW
As we reflect on the 2023-24 Fiscal Year, our small City has continued to build on the successes of previous years, strategically utilizing our limited resources to achieve significant accomplishments in capital improvement projects and laying the groundwork for future endeavors through comprehensive planning efforts. The City Council and Staff have maintained a keen awareness of trends in risk management and municipal finance, while aggressively pursuing grant opportunities to maximize our resources.

Here are some of the most notable accomplishments:
 Completion of Xabatin “Big Water” Community Park: The City of Lakeport celebrated the grand opening of its new 5-acre waterfront park in October of 2023. The park, funded by a $5.9 million grant from Proposition 68 and additional City funds, the park features amenities such as a splash pad, skate park, ninja gym and basketball court. It also includes an amphitheater and large green space for community events. Additionally, the park connects to nearby Library Park through a third-of-a-mile promenade walking path along the shoreline of Clear Lake.  Police Department Fully Staffed: Amid the nationwide challenges in recruiting and retaining law enforcement officers, the Lakeport Police Department has achieved full staffing! To ensure the retention of its dedicated officer corps, the Department continues to implement the 2022/23 Police Department Organizational Enhancement Strategy, focusing on enhancing internal communications, mentoring officers in new leadership positions, and team building.  Employee Retention and Attraction: Our small city conducted 13 distinct recruitment processes this past fiscal year, including interviews and testing, resulting in the hiring and onboarding of 15 employees, among them 4 new police officers. To strengthen retention and continue providing the high quality of service our community deserves, the City has embarked on the development of Recruitment and Marketing Retention Plan to foster a culture making the City of Lakeport an employer of choice.

3 | Page
 Homelessness & Mental Health Outreach: In collaboration with the Lake County Behavioral Health Department, the City organized a town hall event, drawing over 300 community members to address the nationwide crises within the Lakeport Community. In response to community feedback, the City established a designated foot patrol officer position for the downtown business district and parklands.

Additionally, two additional town hall events were held to educate the public on available community services and the impacts of the opioid crisis. The City continues to maintain monthly coordination meeting with various community partners to identify and implement additional strategies to assist unhoused individuals and those facing mental health crises, while mitigating negative impacts on residents and local businesses.
 Law Enforcement Special Program Operations: The City has demonstrated its commitment to maintaining and expanding special police services offerings through various initiatives. These include partnering with the Lake County Behavioral Health Services to integrate a Licensed Clinical Social Worker with the Police Department, implementing a new Detective Trainee position, and ensuring the continuation of the K-9 program with the training of a new handler. Additionally, the City has sustained vital services such as the School Resource Officer program, secured funding for Crisis Response partnerships, and enhanced regional collaboration through participation in specialized training programs.

A new Downtown & Business Liaison Officer has also begun operating as of May 2024, furthering the City’s efforts to address community needs effectively.
 Roadway Improvement Projects: The City of Lakeport remains committed to prioritizing pavement enhancement initiatives by strategically focusing on primary corridors, maximizing cost-effectiveness by maintaining good roads, and systematically improving local neighborhoods through its annual chip seal plan. Recent achievements include the successful completion of the Green, Sayre, Loch Corridor Pavement Rehabilitation Project, as well as chip seal projects on North Main Street (Clear Lake Avenue to terminus) and Sixteenth Street (North High to North Main). Engineering and design has been finalized for the South Main Pavement and Rehabilitation project, stretching from Lakeport Boulevard to First Street, with completion scheduled for Fall 2024 and incorporating sidewalk and pedestrian enhancements.
 2024 Water & Sewer Main Replacement Project: Progress is well underway for the City’s 2024 Water & Sewer Main Replacement Project, with nearly $8 million allocated for the endeavor. Design work has been completed, and the bid package was solicited in March 2024, setting the stage for the contract to be awarded in June of 2024. Construction is slated to commence in the Summer of 2024, targeting key areas such as Lakeshore Blvd, Martin Street, and Lakeport Blvd, with overall completion anticipated by the Summer of 2025.
 Open Gov Implementation: The City has successfully implemented a new software system facilitating online permitting and licensing processes for various departments including land use, building permits, code enforcement, and business licenses. This modern system enables convenient online project submissions and electronic payments, streamlining processes and enhancing efficiency. Additionally, features such as a “Report a Concern” component for Code Enforcement and automated procurement and contracting further improve service delivery and transparency for residents and businesses alike.

4 | Page
 Vacant Buildings & Shopping Center Revitalization: This past year has seen significant progress made in the revitalization of vacant buildings and shopping centers throughout town. Notable accomplishments include the revitalization of the old KMART site, which now hosts Tractor Supply (opened May 2024) and Marshall’s (opening Summer/Fall 2024), and efforts to resolve violations and reactivate the Vista Point Shopping Center through collaboration with a new ownership group.

Additionally, the High Street Village Shopping Center has seen all vacancies filled due to aggressive tenant recruitment and building improvements by a new ownership group, while the downtown area benefits from the transformation of a long-time vacant building into a vibrant wine tasting room and restaurant at On The Waterfront.

In addition to the listed accomplishments above, please see the ‘Operating Budgets’ section of this report to review the many accomplishments listed by individual Departments for fiscal year 2023/24.

BUDGET YEAR 2024/25 FINANCIAL HIGHLIGHTS
I am happy to submit, once more, to the City Council and citizens of the City of Lakeport, a budget that is structurally balanced. General Fund revenues, collectively, are experiencing a time of sluggish growth. While some streams are expected to see moderate growth, sales tax revenues, the City's main source of income, have declined for seven quarters in a row after the post pandemic "recovery". The future projection of sales tax is not great, but rather anticipated to see slight growth in the 1% range going forward. This lack of general fund revenue growth comes after a severe inflationary period that is keeping the prices of goods and services high. High inflation has a kind of double effect on the City of Lakeport. Our local economy is largely composed of low to moderate income people. High prices significantly affect their ability to buy taxable goods as they could when prices were lower. This reduced spending negatively affects general fund revenues, which in turn means fewer available resources to pay for the higher prices of goods and services needed to sustain City services. The table below shows the trend of general fund sources, after the passage of Measure Z revenue, available for operating expenses and those that are one time:

The table above shows another key aspect of the City’s revenue structure — how much it relies on tax revenues versus other revenue sources. Almost eighty five percent (85%) of the City’s revenue is from property and sales taxes. Sales tax by itself is sixty percent (60%).

5 | Page
The chart below shows the forecasted trend of general fund revenues and rising costs over time, and suggests a possibility that costs will exceed revenues in the near future. The City knows that forecasts can change for different reasons, but it is preparing for probable scenarios and how they could affect City services.

A healthy reserve is the best way to protect against such shocks. This year’s budget keeps a high General Fund reserve of about ninety percent (90%) of the total budgeted spending. This past year the City Council improved its reserve by adopting a more formal reserve policy. This policy created specific reserve categories with minimum suggested funding levels for: operations, economic uncertainty, disaster contingency, unfunded pension liabilities, vehicle and equipment replacement and road improvements reserve funds. Even though the general fund faces a grim long-term outlook, the general fund still has a strong reserve of fund balance supported by solid policy designed to handle economic shocks that may and likely will happen. 6 | Page
Measure Z, a one cent sales tax measure, was implemented in 2017 and has been vital for the City’s capacity to sustain services and finance capital improvement projects. Improvements to law enforcement services, roadways and parks were key factors for Lakeport residents' backing of Measure Z.

The City’s enterprise funds have been more stable thanks to the adopted rate increases that enabled the funding of necessary water system improvement projects, especially the replacement of old water main throughout the city. The City Council authorized the issuance of $5.9 million in bonds to address the City’s water enterprise 10- year capital improvement needs. Projects to be done include the replacement of almost two (2) miles of water lines, groundwater well improvements and water treatment upgrades. This proactive approach lets the City keep the important position of continuing to choose improvement projects rather than letting water system failures choose themselves for us at a much higher cost. The sewer enterprise fund remains in a good financial position.

Identified 5-year capital improvement projects will be cash funded from existing reserves and revenues. Projects include the enlargement of sewer line between the Lakeshore and Rose lift stations, sewer main replacement along Lakeport Boulevard and Martin Street and slip lining of laterals throughout the city to better control Infiltration and Inflow (I&I) which will reduce the expensive treatment of stormwater at the wastewater treatment plant. The main replacement project is planned to start early in the 2024/25 fiscal year and includes significant funding to upgrade the sections of roadway above the new underground utilities.

FISCAL YEAR 2024/25 PROJECTS & GOALS
As highlighted in the introduction, increased costs are outpacing revenues, which have remained stagnant for the past few years and are only projected to increase at a minimal rate over the next couple of years. This in effect has limited the City’s ability to include new projects in the current fiscal year budget. Our primary focus for this year, similar to last year, will be on completing previously budgeted capital improvement projects and the aggressive pursuit of available grant funding opportunities to address unfunded needs. Despite the constraints, our commitment to strategic planning remains crucial in ensuring the efficient allocation of limited resources to address capital improvement needs.

The City Council has developed seven (7) key priority areas to further focus monetary and staff resources. These priority areas are outlined more comprehensively on page 14 of this document but are listed in summary below:
 Public Safety and Crisis Response
 Disaster Resiliency
 Good Governance and Fiscal Stability
 Capital Infrastructure Improvement
 Safe, Sustainable & Attractive Neighborhoods
 Economic Development
My job as City Manager is to implement programs, activities, and directives to further progress in these established City Council priority areas. Department heads have tailored their individual goals for this budget year with these priorities in mind and structured their budgets accordingly. Many of the proposed projects scheduled for this year build upon endeavors already begun, but in short, all of them aim to address at least one (1), if not several of the City Council priority areas outlined above. A short analysis follows showing how proposed departmental goals aims to further each of the stated priority areas.

7 | Page
Public Safety & Crisis Response. The City Council's approved objectives for Public Safety and Crisis Response prioritize the attraction, retention, and training of high-quality law enforcement, addressing homelessness, mental health, and substance abuse, and promoting community policing strategies. The goals for fiscal year 24/25 are aligned with these objectives and are designed to further enhance the city’s capability to provide effective and compassionate public safety services. Some of the key goals related to public safety & crisis response include the following:

Innovative Staffing Measures and Technological Enhancements Maintaining appropriate staffing levels is critical in the current challenging environment for law enforcement recruitment and retention. To address this, the city will explore innovative measures to attract and retain highquality law enforcement officers. By partnering with a marketing firm, the city aims to enhance recruitment outreach, emphasizing the benefits of living and working in Lakeport. This strategic marketing effort is expected to reach a broader and more diverse pool of potential recruits.

In addition to improving recruitment, the city will implement advanced technology to enhance police operations.

Modern technology can streamline workflows, improve communication, and increase efficiency in law enforcement activities. Continuous succession planning and training throughout the department will ensure that there is always a pipeline of qualified personnel ready to step into critical roles. This approach not only prepares the department for future challenges but also boosts officer morale by providing clear career progression and professional development opportunities.

Leadership Transition and Professional Development
A key goal for the upcoming year is to support the transition of a new Police Chief. This transition is vital to maintaining a sustained commitment to community policing initiatives. The new leadership will play a crucial role in fostering a supportive environment that boosts morale and promotes the professional development of the young police force.

By ensuring effective and community-oriented law enforcement services, the new Police Chief will help solidify the department’s role as a trusted and integral part of the community. Leadership that prioritizes community engagement and officer well-being is essential for the long-term success of the department’s initiatives.

Addressing Increased Service Requests and Crisis Interventions With the rise in service requests related to changing state mandates and the growth in crisis-related interventions, it is crucial to identify and implement best practices. The focus will be on homeless outreach, substance use disorder, and mental health crisis intervention. These areas are the most significant sources of service calls and require a coordinated and compassionate response.

The city will continue to strengthen partnerships with local organizations such as the Lake Family Resource Center, Redwood Community Services and Lake County Behavioral Health Services. These partnerships will facilitate a more integrated approach to crisis response, ensuring that individuals in need receive appropriate care and support. By leveraging these collaborations, the city can enhance its ability to address the root causes of homelessness, substance abuse, and mental health issues, ultimately reducing the burden on law enforcement and improving community outcomes.

Navigation Center Feasibility Study
Addressing homelessness requires a comprehensive and coordinated approach. This fiscal year, the city will complete the Navigation Center Feasibility Study, which aims to identify viable sites, operational requirements, and funding avenues for establishing a low-barrier navigation center. Such a center would provide essential services to individuals experiencing homelessness, helping to mitigate the impacts on local businesses and residents.

The intention of the navigation center will be to serve as a one-stop help center, offering housing, basic services, and support for mental health and substance abuse issues. By providing these services in a centralized location, the city can more effectively assist those in need while reducing the strain on law enforcement and other community resources.
8 | Page
Disaster Resiliency. The City Council's approved objectives for Disaster Resiliency focus on mitigating hazard vulnerabilities, enhancing preparedness, managing adverse conditions during emergencies, and restoring areas post-disaster. The fiscal year 24/25 activities and cooperation with regional entities such as the County of Lake and City of Clearlake significantly advance these objectives. By collaborating with regional entities and leveraging shared resources, the community is better equipped to manage and mitigate the impacts of hazards, fostering a safer and more resilient environment for all residents.

County Disaster Mitigation Plan
The development of a comprehensive Multi-Jurisdictional Hazard Mitigation Plan (MJHMP) is essential for systematic risk reduction. This project, adhering to current FEMA guidelines, involves the Lake County Office of Emergency Services (LCOES) authoring the Base Plan while a contractor creates specific annexes which will be an update to the existing plancs for each participating city. This collaborative approach ensures that local needs are addressed and strategies are effectively tailored.

Engaging a wide array of stakeholders, including county departments, the City of Lakeport, the City of Clearlake, additional agencies, and the general public, ensures that the plan is comprehensive and inclusive.

Public participation is crucial as it helps inform strategies and actions based on local experiences and concerns. This engagement aligns with the Council's objective of pursuing preventive measures to reduce hazard vulnerabilities by incorporating community feedback into mitigation strategies.

Risk Reduction Authority Participation
Participation in the Risk Reduction Authority (RRA) enhances the community's ability to manage hazards effectively. The RRA supports local governments in implementing low or no-cost risk reduction programs, developing funding to sustain these programs, and providing educational resources to the public. These initiatives empower residents to better assess and manage risks, thereby enhancing overall preparedness.

The RRA's role in securing and managing funding is critical for the long-term sustainability of disaster preparedness and mitigation efforts. By offering educational resources and risk reduction programs, the RRA helps build community resilience, ensuring that residents are better equipped to handle emergencies. This directly supports the Council's goal of building capabilities to manage the impacts of hazards.

Good Governance & Fiscal Stability. The City Council's approved objectives for Good Governance & Fiscal Responsibility emphasize fostering fiscal discipline, enhancing services through technology, ensuring quality service delivery, providing timely information, increasing citizen engagement, managing risks, and promoting diversity, equity, and inclusion. The fiscal year 24/25 goals further these objectives through several key initiatives:

Labor Negotiations and Job Description Updates
Labor negotiations are crucial for maintaining fiscal discipline and ensuring efficient service delivery. By successfully negotiating with management and the Lakeport Employee’s Association (LEA) and starting negotiations with the Lakeport Police Officers Association (LPOA), the City aims to align employee compensation with budgetary constraints while maintaining high service standards. These negotiations help manage long-term financial obligations, contributing to fiscal stewardship.

Updating employee job descriptions ensures that roles and responsibilities are clearly defined and aligned with current legal standards and organizational needs. This process helps mitigate risks associated with employment law and enhances service delivery by ensuring that employees understand their duties and expectations. It also aids in performance management and succession planning, fostering a more efficient and responsive workforce.

Recruitment, Retention, and Marketing
Effective recruitment and retention strategies are essential for maintaining a skilled and motivated workforce.

By employing marketing strategies developed by an outside firm, the City can attract top talent and reduce turnover rates. This aligns with the goals of fiscal discipline and quality service delivery by ensuring that the City has the necessary human resources to meet its operational needs efficiently. 9 | Page
Cost of Service Study
A comprehensive review and cost of service study will provide insights into the actual costs of providing various services, ensuring that fees are fair, transparent, and aligned with the costs incurred. This process supports fiscal stewardship by enabling the City to set fees that cover service costs without overburdening residents, thereby ensuring sustainable financial management.

Franchise Agreement Update
Modernizing the franchise solid waste agreement ensures that waste management services remain costeffective and reliable. Such improvements are in line with the City's objectives of providing quality services and managing risks associated with waste management.

Succession Planning and Training
Succession planning and continuous training are vital for maintaining a competent and prepared workforce.

These initiatives ensure that the City can fill critical positions with qualified individuals, thus maintaining continuity in service delivery. Training programs enhance employees' skills, contributing to higher productivity and better service outcomes. These efforts support the City’s objectives of fostering fiscal discipline, quality service delivery, and risk management by preparing the workforce to handle current and future challenges.

These initiatives not only ensure efficient service delivery and fiscal discipline but also promote transparency, community involvement, and diversity, making Lakeport a resilient and forward-thinking city.

Capital Infrastructure Improvement. The City Council’s objectives for Capital Infrastructure Improvement focus on properly prioritizing capital improvements, aggressively pursuing various sources of funding, and continuing to develop project readiness. The fiscal year 24/25 goals align with these objectives through several key projects that enhance infrastructure reliability, service delivery, and overall community resilience.

Water and Sewer Main Line Replacement Project
The 2024 Water and Sewer main line replacement project, with a budget of $8 million, aims to replace approximately two miles of water main and one mile of sewer main across the city. This project is essential for improving infrastructure reliability and service delivery to residents. The replacement of outdated water and sewer mains reduces the risk of service interruptions, leaks, and environmental hazards. By prioritizing this capital improvement, the city demonstrates its commitment to maintaining essential services and enhancing the quality of life for its residents. Moreover, the substantial investment highlights the city’s proactive approach to securing necessary funding, ensuring fiscal responsibility and long-term infrastructure sustainability.

Pavement Management Program
The City’s Pavement Management Program for 2024/25 includes several significant roadway capital improvement projects:

1. Renovation of South Main Street (from Lakeport Blvd. to First Street):This project addresses sidewalk gaps, improves pedestrian crossings, and enhances roadway surfacing. By focusing on these enhancements, the city ensures safer and more accessible pedestrian pathways, promoting inclusivity and community well-being.

2. Microsurfacing Projects: Drafting design specifications and bid documents for microsurfacing North High Street (from Clear Lake Ave. to Lakeshore Blvd.), Charlie Jolin Way, and Parallel Drive (from City Limits to Lakeport Blvd.). These projects extend the life of collector roads cost-effectively, demonstrating strategic use of resources and preventing costly full road reconstructions.

3. Del Lago Local Neighborhood Chip Seal Project: This project aims to maintain neighborhood roads, reflecting the city's commitment to addressing local infrastructure needs and ensuring quality service delivery.
10 | Page
By executing these projects, the city not only improves road safety and functionality but also showcases its ability to prioritize capital improvements effectively. These efforts align with the city’s goal of developing project readiness and securing funding for critical infrastructure projects.

Scotts Creek Well Replacement
The completion of engineering and design for a new Scotts Creek well is another crucial goal. This project aims to replace existing wells, ensuring a reliable, year-round, water supply for the city. By prioritizing this capital improvement, the city enhances its preparedness for potential water shortages or failures, supporting long-term sustainability. This proactive approach to infrastructure development demonstrates the city’s commitment to maintaining essential services and ensuring the well-being of its residents.

Water and Sewer Master Plans Update
Updating the Water and Sewer Master Plans and completing an updated recycled water feasibility study are essential steps in the city’s infrastructure strategy. These updated plans will guide future capital improvements, ensuring that investments are strategically targeted to address the most critical needs. The feasibility study for recycled water aligns with environmental sustainability goals, exploring innovative solutions for water reuse and reducing overall water consumption. These efforts demonstrate the city’s commitment to fiscal stewardship, resource efficiency, and long-term planning.

Safe, Sustainable & Attractive Neighborhoods. The City Council’s policy priority area of Safe, Sustainable & Attractive Neighborhoods emphasizes the importance of diverse housing options, quality housing stock, accessible parks, community health, vibrant community events, open space preservation, and environmental protection. The fiscal year 24/25 goals align well with these objectives, driving forward various initiatives aimed at enhancing the overall quality of life for the residents of Lakeport.

Navigation Center Feasibility Study
Completing the Navigation Center Feasibility Study is a critical step towards addressing homelessness in Lakeport. This study will identify potential sites, operational requirements, and funding strategies for establishing a low-barrier navigation center. Such a center would provide essential services to individuals experiencing homelessness, including temporary housing, healthcare, and job placement assistance. By facilitating improved access to these community services, the city can better support its homeless population while also reducing the negative impacts on local businesses and residents. This initiative directly improves community health metrics and promotes social stability, making neighborhoods safer and more attractive.

Civic Engagement Organization
The exploration of establishing a civic engagement organization aims to mobilize local non-profits and civic groups to utilize public spaces effectively. By organizing community events and recreational programs, particularly for the youth, this initiative fosters a stronger community identity and promotes healthier lifestyles.

Engaging residents in civic activities enhances the sense of belonging and participation in the community, contributing to the overall quality of life. Such initiatives can also highlight the economic value of environmental protection by using public spaces for events that raise awareness about sustainability and conservation.

Housing Services Program Strategic Plan
Implementing a strategic plan for the City's Housing Services Program is pivotal in providing a wide variety of housing options and improving the quality of existing housing stock. This program will address housing affordability, support first-time homebuyers, and facilitate owner-occupied rehabilitation projects. By strategically planning and implementing housing services, the city can ensure that residents have access to 11 | Page
safe, affordable, and quality housing. This aligns with the council's objectives of promoting diverse housing options and improving the overall housing quality within the city.

Proactive Code Enforcement Program
Evaluating options for an enhanced, proactive Code Enforcement Program, including the potential adoption of a Nuisance Abatement Ordinance, is another key goal. This initiative will help maintain the aesthetics and safety of neighborhoods by ensuring compliance with local codes and ordinances. Proactive code enforcement can address issues such as property neglect, illegal dumping, and other nuisances that detract from neighborhood attractiveness. This effort not only enhances the visual appeal of neighborhoods but also contributes to overall public health and safety, creating more livable and welcoming communities.

Economic Development. The City Council’s policy priority area of Economic Development focuses on promoting regional economic initiatives, supporting business retention and attraction, and enhancing the historic downtown and lakefront area. The fiscal year 24/25 goals are designed to further these objectives, fostering a thriving local economy and vibrant community.

Update of the Lakeport Economic Development Strategic Plan Updating the Lakeport Economic Development Strategic Plan is essential for aligning the city's economic strategies with current trends and community needs. This comprehensive plan will guide future initiatives, ensuring that efforts are effectively targeted to promote growth, attract businesses, and support local entrepreneurs. The updated plan will likely include new data, insights, and strategies to enhance the city's economic resilience and competitiveness.

Development of a Waterfront Hotel
Advancing the development of a waterfront hotel on the Dutch Harbor property (910 North Main Street) is a significant step towards revitalizing Lakeport’s tourism sector. A waterfront hotel can serve as a major attraction, drawing visitors to the area and boosting local businesses. Additionally, enhancing outreach to existing waterfront hotel and resort properties will help in revitalizing these facilities, ensuring they meet modern standards and continue to attract tourists. This goal aligns with the objective of enhancing the historic downtown and lakefront area, making it a more appealing destination.

Initiatives to Increase Visitors to Downtown and the Waterfront Implementing initiatives to increase pedestrian traffic in downtown and waterfront districts is crucial for economic vitality. By enhancing placemaking strategies and destination marketing, the city can create a more attractive and economically vibrant environment. Projects such as improving wayfinding signage, refining downtown design guidelines, and conducting general marketing efforts will make it easier for residents and visitors to navigate and enjoy these areas. Increased pedestrian traffic supports local businesses and contributes to a lively community atmosphere.

Collaboration with the Clear Lake Environmental Research Center (CLERC) Collaborating with the Clear Lake Environmental Research Center (CLERC) to establish a publicly accessible environmental resource center in the renovated upstairs of the historic Lakeport Carnegie Library building is a key initiative. This center will serve as an educational and research hub, attracting visitors and scholars interested in environmental studies. It will also provide an opportunity to showcase Lakeport’s commitment to sustainability and environmental stewardship, potentially drawing eco-tourism and enhancing the City’s reputation as a forward-thinking community.

12 | Page
Vacant Commercial Buildings and Registration Program
Revising the inventory of vacant commercial buildings and proposing a vacant building registration program for City Council review aims to enhance oversight and management of vacant properties. This initiative will promote responsible property management and facilitate efforts to revitalize these commercial spaces. By keeping an updated inventory and implementing a registration program, the city can better monitor and address issues related to vacant buildings, ensuring they do not detract from the community’s economic and aesthetic appeal.

CAPITAL PROJECTS & STUDIES
Several of the large scheduled projects for this upcoming year have been discussed in the previous section but many others are also budgeted this year. A comprehensive listing of background projects is listed here:

Capital Projects:
 South Main Street Pavement Rehabilitation Project (Lakeport Blvd. to First St.)  Del Lago Neighborhood Chip Seal Project
 Miscellaneous Sidewalk Gap & ADA Ramp Improvements (in conjunction with other scheduled projects)  Westside Park Sport Fields Top Dress and Overseed
 Community Center HVAC and Electrical Upgrade Project Completion  Mobile Radar Trailer Procurement
 Police Camera Body Cameras
 Forbes Creek Headwall Repair
 Hartley Storm Drain Replacement
 Green Ranch Well Rehabilitation
 Activated Carbon Replacement Project at Surface Water Plant  Scotts Creek Well Access Improvements
 Water Main Replacement—Lakeport Blvd. (Bevins to S. Main) 2,560’  Water Main Replacement—Armstrong (Berry to Smith) 983’  Water & Sewer Main Replacement—Lakeshore (Ashe to Beach) 2,866  Water & Sewer Main Replacement—Martin (Bevins to Main) 2,600’  Water Main Replacement—Tenth & Tunis 640’
 Supervisory Control & Data Acquisition (SCADA) Upgrade/Programming for Utilities Infrastructure Citywide
 Emergency Generator Installations (Scotts Creek Wells, K St. Lake Intake, Surface Water Treatment Plant)
 K St. Lake Intake Facility Perimeter Fencing Replacement  Replace/Upsize Water Main—Martin (Bevins to Martin St. Lift Station)  K Street Water Main Project
In addition to capital improvement projects, the 2024/25 fiscal year budget includes investment in several project studies and other endeavors that are critical to the achievement of the City’s goals and broader quality of life improvement objectives. Many represent the starting point for future capital projects. Some of these projects are noted here:

General Projects, Studies & Engineering:
 Scotts Creek Well Replacement Design & Engineering
 Micro Surfacing Pavement Rehabilitation Project Design & Engineering: High Street (Main to Geiselman), Charlie Jolin Way, Parallel (175 to Lakeport Blvd.)  Pavement Rehabilitation Engineering: Del Lago Neighborhood, Lakeport/Parallel Roundabout  Safe Routes to School Project Study Report for Lakeshore Boulevard Sidewalk Project  Water Master Plan Update
 Sewer Master Plan Update
 Comprehensive Fee Study
13 | Page
 Housing Program Services Strategic Plan
 Navigation Center Feasibility Study
 General Plan Update
 Sidewalk Inventory Study
 Wastewater treatment plant expansion study
 ADA Transition Plan Update
 Ordinance Updates (establish a vacant building registry, sidewalk vending, business license modernization, streamline short-term rental process, modify nuisance abatement procedures, and cannabis regulation updates)

LOOKING AHEAD
The budget detailed in the following pages sets forth a fiscal plan for services and capital improvement projects that align with the City Council's policies and objectives. Department heads have crafted their budgets to meet these objectives, emphasizing public safety and enhancing the City's roadway, water, and wastewater infrastructure. Our staff will continue to responsibly manage residents' tax dollars and user fees while actively seeking grant funding and other opportunities to improve the quality of life in Lakeport. This budget has been designed with these priorities in mind, ensuring that resources are used to provide the maximum benefit to the community.

However, financial resources are not the only critical factor in our City's success, especially during uncertain times. Lakeport's true strength lies in its service-oriented operations and the dedication of its talented staff. I want to personally thank all City employees for their unwavering commitment and innovative approaches during these challenging years.

In conclusion, I extend my deepest gratitude to the residents of Lakeport, our dynamic business community, and our supportive community partners. Your patience, resilience, and cooperative spirit have been vital in overcoming challenges and fostering progress. Together, we have navigated difficult times, developed creative solutions, and welcomed change. Your steadfast support and dedication to our shared vision have established a strong foundation for a promising future. As we look ahead, let us continue to build on our successes and strive for a thriving community for all. Lastly, I want to thank the City Council for your confidence in our professional staff, your vision, and your unwavering belief in our collective potential as a City.

Respectfully,
Kevin M. Ingram
City Manager
14 | Page

LAKEPORT CITY COUNCIL PRIORITY AREAS

PUBLIC SAFETY & CRISIS RESPONSE
 Attraction, Retention & Training of High-Quality Law Enforcement  Continue to explore various ways to address homelessness, mental health and substance abuse in our community
 Continue to promote community policing strategies

DISASTER RESILIENCY
 Pursue preventive measures to reduce hazard vulnerabilities (Mitigation)  Build capabilities to manage the impacts of hazards. (Preparedness)  Strive to reduce adverse conditions during an emergency. (Response)  Work actively to restore areas affected by a disaster (Recovery)

GOOD GOVERNANCE & FISCAL STABILITY
 Foster fiscal discipline and fiscal stewardship
 Continue to implement processes and technology to streamline to enhance services  Ensure quality and efficient service delivery
 Provide timely information to residents about City activities, services and programs  Increase citizen engagement
 Risk Management
 Promote activities that advance diversity, equity and inclusion in the community

CAPITAL INFRASTRUCTURE IMPROVEMENT
 Properly prioritize capital improvements
 Aggressively pursue various sources of funding
 Continue to develop project readiness

SAFE, SUSTAINABLE & ATTRACTIVE NEIGHBORHOODS
 Pursue wide variety of housing options
 Improve quality of existing housing stock
 Increase access to parks and recreational amenities
 Improve overall community health metrics
 Promote community events that foster overall quality of life in the community.  Improve access to open space and preserve natural vistas  Promote environmental protective measures while highlighting their economic value

ECONOMIC DEVELOPMENT
 Promote and participate in regional economic development initiatives  Expand and support business retention and attraction efforts  Strive to enhance the historic downtown and lakefront area CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 15

COMMUNITY PROFILE

LAKEPORT, CALIFORNIA
Incorporated
April 30, 1888
Government
Lakeport is a general law city operated under a
council-manager form of government.

Location
Lakeport is located on the western shore of Clear
Lake, 120 miles north of San Francisco and 125
miles northwest of Sacramento, the state capital.

County
Lake (Lakeport is the county seat)
Area

2.7 square miles
Elevation
Lakeport lies 1,335 feet above sea level.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 16

The City
The City of Lakeport was incorporated on April
30, 1888 as a general law city. As the
administrative seat for the County of Lake, and
with a residential population of about 5,000 in a

3.1 square-mile area, Lakeport is graced with a
strong business base and a well-established
residential community.

The City of Lakeport is a partial service city (as
opposed to full service) in that it provides most
typical municipal functions, including public
safety, public works, community development
and parks and recreation. In addition, the City
provides water and wastewater services. It
does not provide library or fire protection
services, as those are activities of the County of
Lake and the Lakeport Fire Protection District,
respectively. Lakeport operates under a
council-manager form of government, whereby
the council serves as the legislative body and
the City Manager its executive.

Governance
The Lakeport City Council consists of five
members, elected at-large to four-year
overlapping terms. Council members must be
residents of the City. The positions of Mayor
and Mayor Pro Tem are chosen by the Council
through its own policy. The Mayor conducts the
Council meetings and represents the City in ceremonial
occasions.

The City Council serves as the policy board for the
municipality. It provides policy direction, establishes goals, and sets priorities for the City government. In
addition to serving as the policy makers for the
community, the City Council also is responsible for
numerous land use decisions within its borders, including the General Plan. The City Council appoints the City
Manager, City Attorney, City Clerk, and all members of
advisory boards and commissions.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 17

Local Economy
Lakeport is a travel and recreation-oriented
community fortunate to have a large area
serving as a hub for recreational activities in
Lake County.

The Lakeport business community is engaged
with the Lake County Chamber of Commerce
and the Lakeport Main Street Association, as
well as the Lake County Economic
Development Corporation and other partners,
to encourage sustainable business growth.

The City’s daily retail trade population is over
55,000 people. Commercial areas are located
in the historic downtown and along Lakeport
Boulevard, Parallel Drive, Eleventh Street,
North High Street, and South Main Street.

Small Town Charm
Lakeport is located on the west shore of Clear
Lake about two hours north of San Francisco
and west of Sacramento. The City has a
distinctive, small-town character with strong
community values. As a visitor and
recreational destination, Lakeport hosts
numerous activities and events year-round,
including world-class bass fishing tournaments,
wine festivals, parades and street fairs, car
shows, concerts in the park, bicycling, water
sports, fine dining, and the home of the Lake
County Historic Courthouse Museum and the
Lake County Fair.

Lakeport is known for its historic downtown
with Victorian architecture, inviting lakeside
park, quiet residential neighborhoods and
friendly people. Free public boat ramps, water
sports equipment rentals, and a lively mix of
restaurants, shops and lodging make the town
an ideal place to visit.

As the oldest incorporated community in Lake
County (1888) and as the county seat, the city
is the regional center of commerce and
government for the area. State Highways 29,
20 and 175 provide scenic access. Lampson
Field Airport is located three miles to the south.

Recreation and Entertainment
A year-round schedule of special events
include summer concerts at the lakeside park,
annual seaplane splash-in attracting pilots from around the country, Shakespeare at the Lake performed
outdoors, music and movies at the historic community
theatre, and fireworks displays over Clear Lake on the
Fourth of July.

Annual Taste of Lake County
Cardboard Boat Races in Library Park
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 18

Percentage
of Top 10
Employer Employees Rank Employment
County of Lake 1043 1 27.0%
Adventist Health St. Helena 634 2 16.4%
Konocti Unified School District 450 3 11.7%
Sutter Lakeside Hospital 371 4 9.6%
Calpine Corp. 300 5 7.8%
Lake County Tribal Health 280 6 7.3%
Kelseyville Unified School District 231 7 6.0%
Robinson Rancheria Resort and Casino 213 8 5.5%
Middletown Unified School District 177 9 4.6%
Safeway 157 10 4.1%
Total 3,856 100.0%
Notes:

Source: Lake County Comprehensive Annual Financial Statements 2022-23
** Information presented is for the Lake County Region, Major Lake County Employers, since separate data is not available for the City of Lakeport.

Resident Labor Force
Approximately 2,510
Largest Employment Sectors
Local government
Healthcare
Recreation
Energy
Agriculture (wine)
Employment
Within ten miles, there is a diverse labor force specializing in such occupations as sales, technical and professional
services, education and government services, and other
specialties. The largest employment sectors in the Lakeport area are: government (federal, state, and local); education; and the service and retail trades. The agricultural and construction sectors are important and the
transportation/public utilities, wholesale trade,
finance/insurance/real estate and manufacturing sectors round out the employment picture.

Approximately 45% of all jobs in the county are located in the Lakeport area.

Live, Work, Play
Lakeport offers great access to Clear Lake – the largest natural freshwater lake located entirely within California – with several free public boat launching ramps, making it popular for fishing, bird watching, sailing and kayaking. Motels, bedand-breakfast inns, campgrounds and vacation rental accommodations are available. Westside Community Park
offers soccer, baseball and softball fields along with a dog park, pump track, and the Forbes Creek walking trail and ten horseshoe pits in its 60-acre development. A Horse Park is in development nearby as an extension of the park.

Development of a new Lakefront Park is also underway in downtown Lakeport.

With a broad array of entertainment, quality housing and accommodations, unique events, and friendly people,
Lakeport offers plenty to all ages while maintaining the quintessential charm of a small town. Parents enjoy excellent schools and many extracurricular activities, including youth sports. Additionally, Mendocino College offers classes yearround at its Lake Center campus. Lakeport’s wonderful weather and exceptional environment make it quite simply a great place to live, work and play.

Quality of Life
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 19

BUDGET IN BRIEF
This is an introductory section meant to summarize information for the reader in a succinct and more readily comprehensible way.

CITY-WIDE COMPARED
This is a comprehensive summary of the City Budget, as recommended in fiscal year 2024-25. All budgeted funds are included in this synopsis.
2023-24
2021-22 2022-23 (Estimated) 2024-25
Actual Actual Actual Recommended
Revenue
Taxes 6,413,637 6,645,927 6,326,168 6,411,056
Franchise Fees 317,682 324,985 326,000 336,000
Licenses 530 440 200 200
Permits 130,771 120,211 107,500 107,500
Fines, Forfeitures, Penalties 12,370 5,946 11,000 11,000 Use of Money and Property 208,010 39,903 139,500 139,500 Other Agencies 240,646 112,802 434,492 367,987
Federal Funding 2,443,664 2,169,916 2,696,650 1,378,650 State Funding 1,777,822 523,247 862,500 882,500
Charges for Service 5,885,321 5,583,076 6,058,500 6,237,500 Interfund Services Provided 112,469 106,557 138,000 138,000 Other Revenues 512,383 5,031,461 221,876 225,417
Additions To 154,387 146,947 910,325 892,401
Other Financing Sources 515,572 341,685 722,810 730,830 Total 21,153,103 18,725,264 18,955,521 17,858,541
Expenditures
Salaries and Benefits 6,444,251 5,184,924 6,500,228 6,693,929 Operations 5,599,282 4,276,991 7,464,240 6,207,701
Loans/Grants - - 415,000 415,000
Debt Service 1,286,875 1,119,717 2,501,388 2,514,394
CIP 3,507,754 3,918,627 3,764,701 14,180,384
Other Expenditures 1,286,096 855,026 - -
Deductions From 154,387 146,947 - -
Other Financing Uses 546,406 5,110,256 492,810 730,830
Total 20,612,488 18,825,051 21,138,367 30,742,238
Change in total fund balance 540,615 $ (99,787) $ (2,182,846) $ (12,883,697) $ Fiscal Year 2024-25
City-Wide Comparison
Account Class
Fiscal Year Ended
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 20

GENERAL FUND COMPARED
This is a comprehensive summary of the general fund, as proposed in fiscal year 2024-25.

Fiscal Year 2024-25
General Fund Comparison
2023-24
2021-22 2022-23 (Estimated) 2024-25
Account Class Actual Actual Actual Recommended
Revenue
Taxes $ 5,468,113 5,689,723 $ 5,507,335 $ 5,582,223 $
Franchise Fees 324,985 317,682 326,000 336,000
Licenses 530 440 200 200
Permits 130,771 120,211 107,500 107,500
Fines, Forfeitures, Penalties 5,946 12,370 11,000 11,000 Use of Money and Property 30,500 126,601 87,000 87,000
Other Agencies 6,978 114,862 244,000 179,000
Federal Funding 2,239 - 1,000 1,000
State Funding 151,285 255,928 102,500 202,500
Charges for Service 100,223 96,205 80,000 90,000
Interfund Services Provided 3,960 - - -
Other 95,289 4,895,179 34,300 74,300
Transfers In 49,381 56,568 35,000 45,000
Total 6,667,732 11,388,237 6,535,835 6,715,723
Expenditures
Salaries and Benefits 3,053,413 3,306,668 3,637,068 3,881,997 Operations 1,795,683 1,933,921 2,173,053 2,273,803
Loans/Grants - - - -
Debt Service - - - -
CIP 743,789 1,078,971 610,038 248,961
Transfers Out 250,117 475,307 457,810 455,830
Financing Uses 4,636,771 - - -
Deductions From - - - -
Total 6,459,685 10,814,955 6,877,969 6,860,591
Surplus (Deficit) 573,282 $ 208,047 $ (342,134) $ (144,868) $ 2023-24
2021-22 2022-23 (Estimated) 2024-25
Classification Actual Actual Actual Recommended
Nonspendable:

Interfund loan: other 289,481 $ 289,481 $ 289,481 $ 289,481 $ Other - - - -
289,481 289,481 289,481 289,481
Restricted:

PD asset forfeiture - regular 9,969 1,874 1,874 1,874
PD asset forfeiture - gang 2,521 - - -
Debt Service 45,000 22,588 22,588 22,588
24,462 57,490 24,462 24,462
Committed:

Operating reserve 926,118 1,101,595 1,031,695 1,029,089 Reserve for economic uncertaninties 1,234,824 1,468,794 1,375,594 1,372,118 Disaster Reserve 617,412 734,397 - -
Vehicles and equipment reserve 117,735 147,735 177,735 207,735 Road improvements reserve 114,492 214,253 244,253 244,253 Pension and OPEB reserve 946,490 986,866 1,027,920 1,057,920 Compensated absences reserve - - 408,375 298,375
4,653,640 3,957,071 4,265,572 4,209,490
Assigned:

Capital projects 2,000,000 1,500,000 1,700,000 1,600,000 1,500,000 2,000,000 1,700,000 1,600,000
Unassigned:

Unassigned fund balance 219,920 264,967 110,901 122,115 264,967 219,920 110,901 122,115
Total fund balance 6,523,962 $ 6,732,550 $ 6,390,416 $ 6,245,548 $ Definitions:

Committed: funds that hav e been earmarked or identified by Council through ordinance or a binding resolution.

Assigned: funds that hav e been identified and earmarked by City Management or the Council through the budget process.

Unassigned: all other funds which are not subject to the classifications abov e.

Fiscal Year Ended
Fiscal Year 2024-25
General Fund, Fund Balance Detail
Fiscal Year Ended
Nonspendable: funds that are not av ailable for current use, typically loan receiv ables.

Restricted: funds that hav e use limitations dictated by the funding source.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 21

HISTORICAL REVENUE SUMMARY
This table illustrates from where and by how much revenues have come into the City over the last four years compared to fiscal year 2024-25.

ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET

FUND REVENUES REVENUES REVENUES REVENUES REVENUES
NO. FUND NAME 2020-21 2021-22 2022-23 2023-24 2024-25
110 - GENERAL FUND 7,088,630 $ 11,388,237 $ 6,667,732 $ 6,535,835 $ 6,715,723 $

CAPITAL PROJECTS FUND
130 - GENERAL CAPITAL IMPROVEMENT - 598,771 598,771 - -

DEBT SERVICE FUNDS
140 - DEBT SERVICE FUND 261,589 239,501 451,048 457,810 455,830

SPECIAL REVENUE FUNDS
202 - PARKLAND DEDICATION FUND - - - - -
203 - 2105 GAS TAX FUND 107,435 202,957 237,349 314,068 316,104 207 - PROP 172 PUBLIC SAFETY TAX 33,812 56,568 49,381 35,000 45,000 209 - LAKEPORT HOUSING PROGRAM FUND 4,001 4,519 113,016 40,000 - 210 - PLHA NAVIGATION CENTER - - - 369,000 319,000
211 - K-9 FUND - 10,616 - 15,000 15,000
219 - APC BIKE AND PEDESTRIAN 10TH ST - - 2,174 130,000 80,000 228 - DEPARTMENT BOATING AND WATERWAYS BATHROOMS - - 159,509 - - 232 - ATP PLANNING SIDEWALKS - - - 230,000 200,000
233 - CDBG GRANT 2018DR 2,993 26,049 8,786 100,000 100,000 234 - CDBG GRANT 2021 2,438 3,625 17,953 500,000 500,000 236 - CDBG GRANT 2020 122,259 60,432 26,717 480,000 480,000 237 - CDBG GRANT 2018 165,573 461,586 15,476 - -
238 - CDBG GRANT 2017 87,042 127,736 (3,405) - -
239 - CDBG GRANT 2022 - - 4,500 208,650 208,650
240 - HOME PROGRAM INCOME 29,051 780 22,553 - -
241 - CDBG PROGRAM INCOME 89,850 63,715 13,963 - -
401 - TENTH ST DRAINAGE FUND - - - - -
402 - LAKEPORT BLVD IMPRVMNT FUND - - - - -
403 - SOUTH MAIN ST IMPRVMNT FUND - - - - -
407 - PARKSIDE TRAFFIC MITIG IMPACT - - - - -
408 - PARALLEL/BEVINS STORM MAINT - - - - -
410 - ER STORM DAMAGE PROJECTS 850 17,338 69,231 140,000 140,000 411 - SAFE ROUTES TO SCHOOLS 104,889 354,329 1,313,406 - - 413 - LAKESIDE PARK FUND 1,413,886 889,478 1,657,144 1,268,000 - 414 - STORM DRAINAGE FUND 336 136 340 1,000 1,000
415 - CITYWIDE HSIPL (SAFETY) - 294 1,832 260,000 260,000 420 - 2017 STORM CAPITAL PROJECT FUND - - - - -
Total special revenue 2,164,415 2,280,158 3,709,925 4,090,718 2,664,754

ENTERPRISE FUNDS
501 - WATER UTILITY M & O FUND 2,453,780 2,451,433 2,969,654 2,947,000 3,057,000 502 - WATER EXPANSION FUND 43,142 9,379 33,814 30,000 30,000 601 - CLMSD UTILITY M & O FUND 3,067,987 3,191,741 3,274,180 3,196,550 3,255,550 602 - CLMSD EXPANSION FUND 39,610 15,930 46,842 50,500 50,500 606 - CLMSD ASSMNT DIST 2017-1 FUND 238,221 246,991 262,110 240,108 240,108 Total enterprise 5,842,740 5,915,474 6,586,600 6,464,158 6,633,158

INTERNAL SERVICE FUNDS
701 - RISK MANAGEMENT FUND - - - 910,325 892,401

FIDUCIARY FUNDS
705 - RDA OBLIGATION RETIREMENT FUND 1 584,015 544,752 556,801 496,675 496,675 801 - OPEB AGENCY FUND 2 146,947 144,597 154,387 - -
Total fiduciary 689,349 730,962 711,188 496,675 496,675 Total 16,046,723 $ 21,153,103 $ 18,725,264 $ 18,955,521 $ 17,858,541 $ 1 2 Agency funds do not recognize revenues or expenses but rather additions and deductions. * Does not inlcude transfers in
Fiscal Year 2024-25
Revenue Summary by Fund
This is a private purpose trust fund which does not recognize revenues or expenses but rather additions and deductions.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 22

HISTORICAL EXPENDITURE SUMMARY
This table illustrates where and by how much resources have been used by the City over the last four years compared to fiscal year 2024-25.

ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET

FUND EXPENDITURES EXPENDITURES EXPENDITURES EXPENDITURES EXPENDITURES NO. FUND NAME 2020-21 2021-22 2022-23 2023-24 2024-25
110 - GENERAL FUND 6,786,825 $ 10,814,955 $ 6,459,686 $ 6,877,969 $ 6,860,591 $

CAPITAL PROJECTS FUND
130 - GENERAL CAPITAL IMPROVEMENT - - - - 1,200,000

DEBT SERVICE FUNDS
140 - DEBT SERVICE FUND 261,505 259,728 451,048 457,810 455,830

SPECIAL REVENUE FUNDS
202 - PARKLAND DEDICATION FUND - - - - -
203 - 2105 GAS TAX FUND 5,950 166,731 35,021 572,890 550,007 207 - PROP 172 PUBLIC SAFETY TAX 156,841 56,568 49,381 35,000 45,000 209 - LAKEPORT HOUSING PROGRAM FUND 2,522 54,597 132,944 60,000 - 210 - PLHA NAVIGATION CENTER - - - 369,000 319,000
211 - K-9 FUND 15,743 11,449 7,070 15,000 15,000
219 - APC BIKE AND PEDESTRIAN 10TH ST - - 2,174 130,000 80,000 228 - DEPARTMENT BOATING AND WATERWAYS BATHROOMS - - 159,508 - - 232 - ATP PLANNING SIDEWALKS - - 1,076 230,000 200,000
233 - CDBG GRANT 2018DR 2,993 26,049 8,785 100,000 100,000 234 - CDBG GRANT 2021 2,438 3,625 17,953 500,000 500,000 236 - CDBG GRANT 2020 122,259 60,432 26,717 480,000 480,000 237 - CDBG GRANT 2018 162,573 458,630 7,650 - -
238 - CDBG GRANT 2017 75,413 193,549 8,330 - -
239 - CDBG GRANT 2022 - - 4,500 208,650 208,650
240 - HOME PROGRAM INCOME - 1,669 4,738 10,000 10,000
241 - CDBG PROGRAM INCOME 17,625 181,492 - - 230,000
401 - TENTH ST DRAINAGE FUND - - - - -
402 - LAKEPORT BLVD IMPRVMNT FUND - - 69,582 350,000 -
403 - SOUTH MAIN ST IMPRVMNT FUND - - - - -
407 - PARKSIDE TRAFFIC MITIG IMPACT - - - - -
408 - PARALLEL/BEVINS STORM MAINT - - - - -
410 - ER STORM DAMAGE PROJECTS - 18,188 69,231 140,000 140,000 411 - SAFE ROUTES TO SCHOOLS 104,889 354,329 1,461,046 - - 413 - LAKESIDE PARK FUND 608,884 955,225 2,396,398 1,268,000 - 414 - STORM DRAINAGE FUND - - 28,710 70,000 20,000
415 - CITYWIDE HSIPL (SAFETY) - - 2,125 260,000 260,000 420 - 2017 STORM CAPITAL PROJECT FUND 17,184 1,025,588 10,000 - - Total special revenue 1,295,314 3,568,121 4,502,939 4,798,540 3,157,657

ENTERPRISE FUNDS
501 - WATER UTILITY M & O FUND 2,357,691 2,256,984 3,068,546 3,504,568 9,090,656 502 - WATER EXPANSION FUND 14,302 42,807 23,271 190,000 530,000 601 - CLMSD UTILITY M & O FUND 3,229,343 2,989,382 3,833,700 3,627,668 7,089,607 602 - CLMSD EXPANSION FUND 489,377 196,024 7,981 35,000 720,000 606 - CLMSD ASSMNT DIST 2017-1 FUND 75,129 75,786 67,031 240,108 245,035 Total enterprise 6,165,842 5,560,983 7,000,529 7,597,344 17,675,298

INTERNAL SERVICE FUNDS
701 - RISK MANAGEMENT FUND - - - 910,325 892,401

FIDUCIARY FUNDS
705 - RDA OBLIGATION RETIREMENT FUND 1 261,754 282,844 256,462 496,379 500,461 801 - OPEB AGENCY FUND 2 146,947 144,597 154,387 - -
Total fiduciary 427,441 408,701 410,849 496,379 500,461 Total 14,936,927 $ 20,612,488 $ 18,825,051 $ 21,138,367 $ 30,742,238 $ 1 2 Agency funds do not recognize revenues or expenses but rather additions and deductions. * Does not inlcude transfers out
Fiscal Year 2024-25
Expenditure Summary by Fund
This is a private purpose trust fund which does not recognize revenues or expenses but rather additions and deductions.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 23

EXPENDITURES BY DEPARTMENT
This table illustrates how individual departments have been funded over the last four years as compared to fiscal year 2024-25. Non-Departmental accounts for all activities unrelated to a specific department, which typically include debt service for the water and sewer enterprises as well as the former redevelopment agency.

Actual Actual Estimated Budget
Expenditures Expenditures Expenditures Expenditures
Name 2021-22 2022-23 2023-24 2024-25
Non-Departmental 8,309,106 4,393,489 4,390,421 4,599,625 Legislative 105,364 140,023 149,476 178,132
Administration 646,454 663,133 707,363 818,886
Economic Development 834,617 122,886 617,000 651,500
City Attorney 154,701 121,926 109,000 109,000
Finance and IT 844,906 910,039 1,073,513 1,139,130
Community Development:

Planning 321,882 412,697 438,845 464,799
Building 341,552 365,120 430,194 483,490
Housing 57,197 124,836 747,650 637,650
Engineering 220,754 245,243 282,800 314,819
Police 2,462,808 2,295,798 2,758,540 2,772,230
Public Works
Administration and Compliance 572,496 362,714 572,297 516,529 Streets and Infrastructure 1,627,296 2,647,856 2,330,096 3,014,962 Parks, Buildings & Grounds 1,259,258 3,065,437 2,381,549 896,617 Westshore Pool - - - -
Water 1,261,895 1,349,656 2,048,949 7,940,284
Sewer 1,592,201 1,604,197 2,100,674 6,204,585
Total 20,612,488 $ 18,825,051 $ 21,138,367 $ 30,742,238 $ Fiscal Year 2024-25
Departmental Expenditure History Comparison
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 24

DEPARTMENT EXPENDITURE DETAIL
This table illustrates how departments have used resources in the performance of their appropriated functions over time, compared the proposed appropriations for fiscal year 2024-25.

Salaries
and Debt Capital Other
Name No. Benefits Operations Service Outlay Financing Uses Total Non-Departmental 0000 280,000 $ 1,074,401 $ 2,514,394 $ - $ 730,830 $ 4,599,625 $ City Council 1010 95,000 83,132 - - - 178,132
Administration 1020 573,608 219,167 - 26,111 - 818,886
Economic Development 1054 - 236,500 - - - 651,500
City Attorney 1030 - 109,000 - - - 109,000
Finance and IT 1041 620,717 349,713 - 168,700 - 1,139,130 Community Development: -
Planning 1050 258,485 202,564 - 3,750 - 464,799
Building 1051 374,248 106,242 - 3,000 - 483,490
Housing 1053 - 637,650 - - - 637,650
Engineering 1052 212,770 99,749 - 2,300 - 314,819
Police 2010 1,972,131 734,599 - 65,500 - 2,772,230
Public Works: -
Administration and Compliance 3010 499,216 17,313 - - - 516,529 Streets and Infrastructure 3020 285,407 602,543 - 2,127,012 - 3,014,962 Parks, Buildings & Grounds 3030 159,881 203,230 - 533,506 - 896,617 Westshore Pool 3050 - - - - - -
Water O&M 3060 680,483 626,297 - 6,633,504 - 7,940,284
Sewer O&M 3070 681,983 905,601 - 4,617,001 - 6,204,585
Total 6,693,929 $ 6,207,701 $ 2,514,394 $ 14,180,384 $ 730,830 $ 30,742,238 $ Expenditure Detail by Department
Uses
Fiscal Year 2024-25
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 25
SOURCES AND USES FOR FISCAL YEAR 2024-25
The following two tables illustrate where revenues are estimated to derive for each budgeted City fund and where those financial resources are recommended be applied, allocated by broad categories, such as salaries and benefits, operations, loans and grants, debt service, and capital improvements.

Such categories are characterized further as follows:
 Salaries and benefits include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations include costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service pertains to any regular payments on bonds, loans, leases, or other long-term obligations.

Generally, all debt service is managed in non-departmental.  Housing loans/grants are issued by the City through grant funding received from the state and federal governments. They typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 26 SOURCES
Fiscal Year 2024-25Sources Detail by Fund
Fines Use of
Franchise Forfeitures Money & Other Federal State Charges for Interfund Use of Transfers Fund Description Taxes Fees Licenses Permits Penalties Property Agencies Funding Funding Service Services Other Fund Balance Additions In Total 110 - GENERAL FUND $ 336,000 5,582,223 $ 200 $ 107,500 $ 11,000 $ 87,000 $ 179,000 $ 1,000 $ 202,500 $ 90,000 $ - 74,300 $ - $ - $ 45,000 $ 6,715,723 $ Capital Projects Funds:130 - GENERAL CAPITAL IMPROVEMENT - - - - - - - - - - - - - - - - Total capital project - - - - - - - - - - - - - - - -
Debt Service Funds:140 - DEBT SERVICE FUND - - - - - - - - - - - - - - 455,830 455,830 Total debt service - - - - - - - - - - - - - - 455,830 455,830 Special Revenue Funds:202 - PARKLAND DEDICATION FUND - - - - - - - - - - - - - - - - 203 - 2105 GAS TAX FUND - - - - - - 188,987 - - - - 127,117 - - - 316,104 207 - PROP 172 PUBLIC SAFETY TAX 45,000 - - - - - - - - - - - - - - 45,000 209 - LAKEPORT HOUSING PROGRAM FUND - - - - - - - - - - - - - - - - 210 - PLHA NAVIGATION CENTER - - - - - - - 319,000 - - - - - - - 319,000 211 - K-9 FUND - - - - - - - - - - - 15,000 - - - 15,000 219 - APC BIKE AND PEDESTRIAN 10TH ST - - - - - - - - 80,000 - - - - - - 80,000 228 - DEPARTMENT BOATING AND WATERWAYS BATH - - - - - - - - - - - - - - - - 232 - ATP PLANNING SIDEWALKS - - - - - - - - 200,000 - - - - - - 200,000 233 - CDBG GRANT 2018DR - - - - - - - 100,000 - - - - - - - 100,000 234 - CDBG GRANT 2021 - - - - - - - 500,000 - - - - - - - 500,000 236 - CDBG GRANT 2020 - - - - - - - 250,000 - - - - - - 230,000 480,000 237 - CDBG GRANT 2018 - - - - - - - - - - - - - - - -
238 - CDBG GRANT 2017 - - - - - - - - - - - - - - - -
239 - CDBG GRANT 2022 - - - - - - - 208,650 - - - - - - - 208,650 240 - HOME PROGRAM INCOME - - - - - - - - - - - - - - - - 241 - CDBG PROGRAM INCOME - - - - - - - - - - - - - - - - 401 - TENTH ST DRAINAGE FUND - - - - - - - - - - - - - - - - 402 - LAKEPORT BLVD IMPRVMNT FUND - - - - - - - - - - - - - - - - 403 - SOUTH MAIN ST IMPRVMNT FUND - - - - - - - - - - - - - - - - 407 - PARKSIDE TRAFFIC MITIG IMPACT - - - - - - - - - - - - - - - - 408 - PARALLEL/BEVINS STORM MAINT - - - - - - - - - - - - - - - - 409 - FORBES CREEK TRAIL FUND - - - - - - - - - - - - - - - - 410 - ER STORM DAMAGE PROJECTS - - - - - - - - 140,000 - - - - - - 140,000 411 - SAFE ROUTES TO SCHOOLS - - - - - - - - - - - - - - - - 413 - LAKESIDE PARK FUND - - - - - - - - - - - - - - - - 414 - STORM DRAINAGE FUND - - - - - - - - - - - 1,000 - - - 1,000 415 - CITYWIDE HSIPL (SAFETY) - - - - - - - - 260,000 - - - - - - 260,000 420 - 2017 STORM CAPITAL PROJECT FUND - - - - - - - - - - - - - - - - Total Special Revenue Funds 45,000 - - - - - 188,987 1,377,650 680,000 - - 143,117 - - 230,000 2,664,754 Enterprise Funds:501 - WATER UTILITY M & O FUND - - - - - - - - - 2,937,000 120,000 - - - - 3,057,000 502 - WATER EXPANSION FUND - - - - - - - - - 30,000 - - - - - 30,000 601 - CLMSD UTILITY M & O FUND 55,050 - - - - 52,500 - - - 3,130,000 18,000 - - - - 3,255,550 602 - CLMSD EXPANSION FUND - - - - - - - - - 50,500 - - - - - 50,500 606 - CLMSD ASSMNT DIST 2017-1 FUND 232,108 - - - - - - - - - - 8,000 - - - 240,108 Total Enterprise Funds 287,158 - - - - 52,500 - - - 6,147,500 138,000 8,000 - - - 6,633,158 Internal Service Funds:701 - RISK MANAGEMENT FUND - - - - - - - - - - - - - 892,401 - 892,401 Total Internal Service Funds - - - - - - - - - - - - - 892,401 - 892,401 Fiduciary Funds:705 - RDA OBLIGATION RETIREMENT FUND 496,675 - - - - - - - - - - - - - - 496,675 801 - OPEB AGENCY FUND - - - - - - - - - - - - - - - -
Total Fiduciary Funds 496,675 - - - - - - - - - - - - - - 496,675 Total 6,411,056 $ 336,000 $ 200 $ 107,500 $ 11,000 $ 139,500 $ 367,987 $ 1,378,650 $ 882,500 $ 6,237,500 $ 138,000 $ 225,417 $ - $ 892,401 $ 730,830 $ 17,858,541 $ Sources
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 27 USES
Salaries
and Loans/ Debt Capital Transfers
Fund Description Benefits Operations Grants Service Outlay Deductions Out Total 110 - GENERAL FUND 3,881,997 $ 2,273,803 $ - $ - $ 248,961 $ - $ 455,830 $ 6,860,591 $ Capital Projects Funds:130 - GENERAL CAPITAL IMPROVEMENT - - - - 1,200,000 - - 1,200,000 Total capital project - - - - 1,200,000 - - 1,200,000
Debt Service Funds140 - DEBT SERVICE FUND - - - 455,830 - - - 455,830 Total debt service - - - 455,830 - - - 455,830
Special Revenue Funds:202 - PARKLAND DEDICATION FUND - - - - - - - - 203 - 2105 GAS TAX FUND - - - - 550,007 - - 550,007
207 - PROP 172 PUBLIC SAFETY TAX - - - - - - 45,000 45,000 209 - LAKEPORT HOUSING PROGRAM FUND - - - - - - - -
210 - PLHA NAVIGATION CENTER - 319,000 - - - - - 319,000 211 - K-9 FUND 15,000 - - - - - - 15,000
219 - APC BIKE AND PEDESTRIAN 10TH ST - - - - 80,000 - - 80,000 228 - DEPARTMENT BOATING AND WATERWAYS BATHROOMS - - - - - - - - 232 - ATP PLANNING SIDEWALKS - 200,000 - - - - - 200,000 233 - CDBG GRANT 2018DR - 100,000 - - - - - 100,000
234 - CDBG GRANT 2021 - 85,000 415,000 - - - - 500,000
236 - CDBG GRANT 2020 - 12,500 - - 467,500 - - 480,000
237 - CDBG GRANT 2018 - - - - - - - -
238 - CDBG GRANT 2017 - - - - - - - -
239 - CDBG GRANT 2022 - 208,650 - - - - - 208,650
240 - HOME PROGRAM INCOME - 10,000 - - - - - 10,000
241 - CDBG PROGRAM INCOME - - - - - - 230,000 230,000
401 - TENTH ST DRAINAGE FUND - - - - - - - -
402 - LAKEPORT BLVD IMPRVMNT FUND - - - - - - - -
403 - SOUTH MAIN ST IMPRVMNT FUND - - - - - - - -
407 - PARKSIDE TRAFFIC MITIG IMPACT - - - - - - - -
408 - PARALLEL/BEVINS STORM MAINT - - - - - - - -
409 - FORBES CREEK TRAIL FUND - - - - - - - -
410 - ER STORM DAMAGE PROJECTS - 140,000 - - - - - 140,000 411 - SAFE ROUTES TO SCHOOLS - - - - - - - -
413 - LAKESIDE PARK FUND - - - - - - - -
414 - STORM DRAINAGE FUND - 10,000 - - 10,000 - - 20,000 415 - CITYWIDE HSIPL (SAFETY) - - - - 260,000 - - 260,000 420 - 2017 STORM CAPITAL PROJECT FUND - - - - - - - -
Total special revenue - 1,100,150 415,000 - 1,367,507 - 275,000 3,157,657 Enterprise Funds:501 - WATER UTILITY M & O FUND 1,356,352 798,322 - 756,068 6,179,914 - - 9,090,656 502 - WATER EXPANSION FUND - 20,000 - - 510,000 - - 530,000 601 - CLMSD UTILITY M & O FUND 1,357,852 1,071,526 - 686,228 3,974,001 - - 7,089,607 602 - CLMSD EXPANSION FUND - 20,000 - - 700,000 - - 720,000 606 - CLMSD ASSMNT DIST 2017-1 FUND - 15,000 - 230,035 - - - 245,035 Total enterprise funds 2,714,204 1,924,848 - 1,672,331 11,363,915 - - 17,675,298 Internal Service Funds:701 - RISK MANAGEMENT FUND - 892,401 - - - - - 892,401 Total internal service - 892,401 - - - - - 892,401
Fiduciary Funds:705 - RDA OBLIGATION RETIREMENT FUND 97,728 16,500 - 386,233 - - - 500,461 801 - OPEB AGENCY FUND - - - - - - - -
Total fiduciary 97,728 16,500 - 386,233 - - - 500,461
Total 6,693,929 $ 6,207,702 $ 415,000 $ 2,514,394 $ 14,180,383 $ - $ 730,830 $ 30,742,238 $ Fiscal Year 2024-25Use Detail by Fund
Uses
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 28

PROPERTY TAX DISTRIBUTION
A property tax is a levy on the assessed value of a property. The general property tax is levied by the county, equal to 1% of the assessed value, often called the 1 percent general tax levy or countywide rate. Under Proposition 13, a law approved by California voters in 1978, general property taxes (not including those collected for special purposes) are limited to 1% of a property’s market value and increases in assessed value are restricted to 2% per year. California property taxes are collected by the County Tax Collector and are then transferred to the County Auditor for distribution to the local multiple governments. The graph above shows where each property tax dollar paid by City property owners is allocated. While the property tax growth in Lake County is slow, we are anticipating this revenue source to be consistent with the previous year.

Property Tax Distribution
Where does your money go? 2021-22
Total collection $ 5,997,660
Lakeport Unified School District 31.88% 1,911,900
Lake County 30.09% 1,804,954
City of Lakeport 13.39% 802,859
Lakeport Fire Protection District 9.13% 547,645
Mendocino College 6.20% 371,919
County Office of Education 2.76% 165,333
Lake Co Vector Control 1.90% 113,678
Lakeport Muni Sewer 1.25% 75,008
County Library 1.24% 74,570
Hartley Cemetery 1.16% 69,413
Flood Zone Management 0.90% 54,095
Fish and Wildlife 0.10% 6,286
Total distribution 100.00% 5,997,660 $
Notes:

This is a gross revenue estimate based on assessed values delivered by the Assessor-Recorder at the beginning of the 2021/22 tax year.

The estimate is prior to any Redevelopment or ERAF Shift calculations.

Many of the listed agencies also serve parcels outside of the City of Lakeport. This estimate applies only to the parcels within the City of Lakeport.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 29

SALES TAX DISTRIBUTION
Sales tax is a tax paid on the sales of certain goods and services. Currently, the total sales tax rate in the City of Lakeport is 8.75%. The City receives 2.5% in sales tax, with 1% Bradley-Burns, 1% Measure Z and .5% Measure I. Sales tax from the Bradley-Burns levy is allocated back to the City where the sale was negotiated, or the order was taken. On the other hand, the transactions and use tax, or Measure Z and I, is allocated to the City where the goods are delivered or placed into use. The graph above shows the breakdown of the City’s sales tax. Over fiscal years 2022-23 and 2023-24 sales tax collections in Lakeport have decreased for seven quarters in a row. We project sales tax in 2024-25 and into the future to be very flat with growth rates that do not exceed 2% annually.

Sales Tax Distribution
Where does your money go? 2022-23
Total collection $ 13,941,552
State general fund 3.69 42.14% 5,875,368
City of Lakeport 2.50 28.57% 3,983,301
State local revenue fund 1.06 12.14% 1,692,903
Local public safety fund 0.50 5.71% 796,660
State local health fund 0.50 5.71% 796,660
State education protection fund 0.25 2.86% 398,330
Transportation fund 0.25 2.86% 398,330
Total distribution (% rate) 8.75 1.00 13,941,552 $
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 30

MEASURE I

Fiscal Year 2024-25
Measure I: Transaction and Use Tax
2024-25
$839,807
Cost General
Fund Share
Other
Financing
Sources
Recommended
Measure I
Share
Total
Funding
General road maintenance & rebuild $ 3,014,962 $ 564,955 $2,450,007 $ 126,900 $ 3,014,962 Parks, buildings and grounds 896,617 416,617 480,000 93,580 896,617 Public Safety - Police 2,772,230 2,757,230 30,000 619,327 2,787,230 $ 6,683,809 $3,738,802 $2,960,007 $ 6,698,809 839,807 $ Eligible Measure I Costs
Fiscal Year 2019-20 Recommended Uses
and Projects
Measure I, passed by a simple majority (50% plus 1) of Lakeport voters in November of 2004, is a general (unrestricted) transaction and use tax. A general, unrestricted tax is one that can be used to fund any program, function, service, or project at the discretion of the City Council. It is not a special, restricted tax, which would require approval of two-thirds of the voting public. Measure J, passed in conjunction with Measure I, was a distinctly separate, advisory measure indicating the voting public's preference for the use of Measure I proceeds. The language for the two ballot measure was as follows:

Ballot Measure “I”:
“Shall the City of Lakeport enact a one-half cent sales tax for City facilities, services and programs?” Advisory Measure “J”:
“If Measure “I” is approved, should the proceeds fund repair and maintenance of City streets, park and community service facilities, and expand public services and programs?”
Estimated Revenue
Measure I: Transaction and Use Tax
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 31

MEASURE Z

Fiscal Year 2024-25
Measure Z: Transaction and Use Tax
2024-25
$1,679,516
Maintenance of Services:

Additional Public Works/ Roads Employee 52,000
12th Police Officer Position 127,000
Police Salary and Benefit Increases for Improved Retention 328,104 Police Operational Costs Increases 364,422
Public Works Salaries & Benefits Reallocated to General Fund 94,500 Roads Operational Cost Increases 101,690
Other General Fund Department Employee and Operations Cost Increases 611,800 Total Maintenance of Services 1,679,516
Measure Z Revenues Available for 2023-24 Projects $0
Eligible Measure Z Costs
Measure Z, passed by a simple majority (50% plus 1) of Lakeport voters in November of 20016, is a general (unrestricted) transaction and use tax. A general, unrestricted tax is one that can be used to fund any program, function, service, or project at the discretion of the City Council. It is not a special, restricted tax, which would require approval of two-thirds of the voting public. The language for the ballot measure was as follows:

Ballot Measure “Z”:
“LAKEPORT PUBLIC SAFETY/ESSENTIAL CITY SERVICES MEASURE. To maintain/enhance general City services such as: recruiting, hiring, retaining qualified police officers to improve neighborhood patrols/maintain response to property, burglary, violent crimes; paving/repairing local streets/potholes; enhancing business attraction/youth recreational programs; keeping Lakeport’s parks/pool safe/clean; shall the City enact a one-cent sales tax until ended by voters, providing about $1,500,000 annually, requiring independent audits, citizens’ oversight, all revenues controlled locally?” Estimated Revenue
Measure Z: Transaction and Use Tax
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 32

OTHER MAJOR REVENUES
Other Taxes
Transfer tax is a transaction fee imposed on the transfer of land or real property from one person (or entity) to another. The total transfer tax for the County and City is $1.10 ($0.55 County / $0.55 City) per $1,000 of property value, minus any loans assumed in the sale. We are anticipating this revenue source to be consistent with the previous year.

Transient occupancy tax (TOT) is a levy placed on tourists to the City, which is intended to compensate local government for the increased public service costs incurred by serving tourists. This tax is common in most of the United States, including California, and is applied to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging. The TOT rate in the City of Lakeport is 10% and an additional 1.5% is collected by the city and remitted to the Lake County Tourism Improvement District. We expect these revenues to remain strong with ideal conditions for a strong tourist season. However, the looming recession discussion could impact tourism if tourist discretionary income continues to be stressed further.

Licenses, Permits and Franchises
A business license is a tax payment to the city for doing business in that city. Cities collect fees from the business license applicants and place the majority of the fees into its general fund for the administration of city services, such as police, road work, parks and recreation and other community services that benefit citizens and businesses. While the business growth in Lake County is slow, we are anticipating this revenue source to be consistent with the previous year.

A utility franchise is a contract between a city and a utility or garbage company that outlines certain requirements for the utility to use the city’s public rights of way and for the garbage company to have exclusive rights to provide garbage service. The establishment of franchise agreements between cities and utilities or garbage companies is a customary business practice and legal process outlined by the state constitution. We are expecting this revenue source to be consistent with the previous year.

Charges for Services
Charges for Services at the City of Lakeport are primarily received in exchange for water and wastewater services and are accounted for in enterprise funds. Water and wastewater rates are determined by the cost of maintaining, operating, distributing and treating water and wastewater. The City conducted a new rate study which evaluated the appropriateness of the current billings to customers. We have budgeted for increases in revenues according to the rate increases developed in the study.

Revenue from Other Agencies
State and federal grants fluctuate significantly from year to year depending on legislative policy and the City’s ability to secure, administer and complete projects. In 2024-25 The City will be performing work on several CDBG projects in an amount estimated to be near $1 million in. The City also plans to complete a much anticipated section of roadway on S. Main with ARPA.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 33

CAPITAL IMPROVEMENT PROGRAM (CIP)
The City of Lakeport Capital Improvement Program involves fiscal oversight of various City financial resources to be used for the acquisition, design and/or construction of major capital facilities within the City, including major projects to replace or construct portions of the City's physical infrastructure, such as its streets, buildings, parks, street lights, water treatment and distribution system, sewer collection and disposal system, and storm drains.

This section of the budget document identifies and provides an outline for major capital projects that are needed to meet City needs and City Council priorities. The program reflects long-range capital planning efforts by identifying specific projects, the timing of expenditures and the estimated impact on operating budgets for those projects needed to service infrastructure over a considerable period.

A capital project is usually considered a one-time expenditure but may be funded over several years.

Management is recommending a five-year Capital Improvement Program budget to identify funding for multi-year projects and to provide budget forecasting for capital projects according to priority and available funding. By providing the budget in this format, the City Council can provide staff with appropriations and an expectation of when projects are to be completed. It also provides staff with a planning tool to help arrange and procure resources necessary to meet City Council and the public’s expectations. I The following schedules depict the City’s Capital Improvement Plan:

CIP budget period: FYE 2025-34
Total projects: 162
Total estimated cost: $70 million
Sources of funding:

General fund: 10 million
Project Funds 17 million
Water fund : 13 million
Sewer fund : 30 million
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 34 CAPITAL EXPENDITURES
(Continued)
Total Estimated
Department Project Name Source 1 Source 2 Source 3 Cost 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034Administration Update City Rules and Regulations General Fund Water Revenue Sewer Revenue -Essential Job Function Updates General Fund Water Revenue Sewer Revenue 40,000 40,000 ADA Study General Fund Water Revenue Sewer Revenue 30,000 30,000HR Software General Fund Water Revenue Sewer Revenue -Electronic Records Management System General Fund Water Revenue Sewer Revenue - Subtotal 30,000 70,000 40,000 - - - - - - - -
Economic Development
Promenade Master Plan General Fund 30,000 30,000Retail Revitalization Plan General Fund 20,000 20,000ED Website General Fund 3,000 3,000 GIS Public Portal General Fund Water Revenue Sewer Revenue 30,000 30,000 Wayfinding Signage General Fund 20,000 20,000Retail Attraction and Retention Study General Fund 25,000 100,000 25,000 25,000 25,000 Silveira Center and Carnegie Use Study CDBG Grant General Fund - Subtotal 25,000 203,000 128,000 25,000 25,000 - - - - - - Community Dev
General Plan Update General Fund 100,000 200,000 100,000 Housing Element Update General Fund 65,000 65,000Objective Design Standards General Fund -Navigation Center Feasibility Study State Grant 200,000 200,000NPDES Update General Fund -Ordinance Updates General Fund 125,000 125,000 Vehicle General Fund 40,000 40,000
Subtotal 200,000 630,000 330,000 100,000 - - - - - - -
IT
-
Subtotal - - - - - - - - - - -
Finance
Budget and Finance Transparency Program General Fund Water Revenue Sewer Revenue 40,000 20,000 20,000 City Wide Fee Study General Fund Water Revenue Sewer Revenue 25,000 25,000 Subtotal 25,000 65,000 20,000 20,000 - - - - - -
Police
Vehicles Marked General Fund Federal Grant 1,350,000 - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 Unmarked Police Vehicle General Fund Federal Grant 150,000 150,000 Evidence Building General Fund 30,000 30,000
Mobile RIMS and RIPPA General Fund 100,000 100,000
Radios General Fund Federal Grant -Handgun Replacement General Fund Federal Grant 25,000 25,000Public Safety Camera System General Fund 25,000 75,000 50,000Mobile Radar Trailer General Fund 30,000 30,000 Body Cam Updade General Fund 50,000 50,000
Evidence Program General Fund -
Subtotal 80,000 1,810,000 305,000 200,000 175,000 150,000 150,000 150,000 300,000 150,000 150,000 Funding Source(s)
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 35
(Continued)
Engineering
16th St Stormdrain Improvements Storm Water Revenue 50,000 50,000 Lakeport Blvd Corridor State Grant Special Rev Fund General Fund 1,000,000 1,000,000 20th (Lakeshore to Hartley), Parallel (Lakeport Blvd to North) General Fund 200,000 200,000 Hartley (Clearlake to 20th) General Fund 200,000 200,000 High St (Main to Geiselman), Charlie Jolin Way, Parallel (175 to Lakeport Blvd)General Fund 30,000 30,000 Armstrong Surface (Berry to Polk) General Fund -
11th St (City Limits to Main), General Fund 30,000 30,000 South Main (Lakeport Blvd to City Limits), 3rd St (Main to Park) General Fund 30,000 30,000Del Lago, Lakeport/Parallel Roundabout General Fund 10,000 10,000Forbes, 14th, 16th and 16th, 17th West of High General Fund 10,000 10,000 Harry (5th to Central Park), Central Park to 11th General Fund 10,000 10,000 Esplanade Neighboorhood, D St and C St General Fund 10,000 10,0007th St (Main to Forbes), High St (3rd to 11th), 6th St General Fund 10,000 10,000Jerry and Anastasia General Fund 10,000 10,000 High St (3rd to 11th) General Fund 10,000 10,000
Lakeshore Blvd PSR ATP State Grant General Fund 30,000 30,000 11th St. Corridor CalTrans Grant 300,000 300,000
Community Center General Fund 100,000 100,000
Local Roads Safety Plan CalTrans Grant 100,000 100,000
Storm Water Master Plan Storm Water Revenue 200,000 100,000 100,000 City Standards Master Plan General Fund 200,000 200,000 City Master Drainange Plan Storm Water Revenue 200,000 200,000 Subtotal 70,000 2,740,000 2,060,000 340,000 240,000 10,000 10,000 10,000 - - Public Works: Roads & Infrastructure
Forbes Creek Headwall at Main CalTrans Grant 400,000 400,000 Hartley Storm Drain CalTrans Grant 400,000 400,000
South Main St Rehab 1st to Lakeport Blvd Federal Grant HUTA 1,700,000 1,700,000 Green, Sayer, Loch Rehab General Fund State Grant - -
Lakeport Blvd Corridor State Grant 2,000,000 2,000,000
20th (Lakeshore to Hartley), Parallel (Lakeport Blvd to North) General Fund 2,000,000 2,000,000 Hartley (Clearlake to 20th) General Fund 2,000,000 2,000,000High St (Main to Geiselman), Charlie Jolin Way, Parallel (175 to Lakeport Blvd)General Fund 300,000 300,000 Armstrong St Surface (Berry to Polk) General Fund Water Revenue Sewer Revenue 300,000 300,000 Martin St Surface (Bevins to Main) General Fund Water Revenue Sewer Revenue 700,000 700,000 10th St and Tunis St Surface General Fund Water Revenue Sewer Revenue 160,000 160,000 Sayer St Surface General Fund Water Revenue Sewer Revenue 120,000 120,000 Jones St Surface General Fund Water Revenue Sewer Revenue 90,000 90,000 Lakeshore Blvd Surface Lange to Giselman General Fund Water Revenue Sewer Revenue 650,000 650,000 11th St (City Limits to Main), General Fund 300,000 300,000 South Main (Lakeport Blvd to City Limits), 3rd St (Main to Park General Fund 300,000 300,000 Del Lago, Lakeport/Parallel Roundabout General Fund 300,000 300,000 Forbes, 14th, 16th and 16th, 17th West of High General Fund 300,000 300,000 Harry (5th to Central Park), Central Park to 11th General Fund 300,000 300,000 Esplanade Neighboorhood, D St and C St General Fund 300,000 300,000 7th St (Main to Forbes), High St (3rd to 11th), 6th St General Fund 300,000 300,000 Jerry and Anastasia General Fund 300,000 300,000High St (3rd to 11th) General Fund 300,000 300,000 Slipline South Main at C St Storm Water Revenue 200,000 200,000 Slipline 1st Park to Lake Storm Water Revenue 75,000 75,000 Sidewalk Improvements General Fund 20,000 180,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Crushing General Fund Water Revenue Sewer Revenue 200,000 200,000 Bucket Truck General Fund Water Revenue Sewer Revenue 225,000 225,000 Flatbed Truck w/ Crane General Fund Water Revenue Sewer Revenue 100,000 100,000 Paver General Fund Water Revenue Sewer Revenue 250,000 250,000 Grinder General Fund Water Revenue Sewer Revenue 400,000 400,000 Fork Lift General Fund Water Revenue Sewer Revenue 35,000 35,000 Street Sweeper General Fund 400,000 400,000
Loader General Fund Water Revenue Sewer Revenue 300,000 300,000 Water Truck General Fund Water Revenue Sewer Revenue 150,000 150,000 Dump Truck General Fund Water Revenue Sewer Revenue 220,000 220,000 Subtotal 2,820,000 16,255,000 4,040,000 3,090,000 2,870,000 2,720,000 320,000 355,000 20,000 20,000 - CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 36
(Continued)
Public Works: Parks, Buildings & Grounds
WS Park, Accessibility Project Phase 1 General Fund 20,000 20,000 Top Dress and Overseed General Fund 20,000 100,000 20,000 20,000 20,000 20,000 Tables, Benches, Trash Receptacles General Fund 20,000 40,000 20,000 Waterfront Promenade California Parks Grant General Fund 1,800,000 1,800,000 Downtown Street Furniture General Fund 25,000 50,000 25,000 Public Works Crew Room Remodel General Fund Water Revenue Sewer Revenue 400,000 400,000 Corporation Yard Alarm/ Camera System General Fund Water Revenue Sewer Revenue 5,000 5,000 Community Center Upgrades General Fund 1,550,000 50,000 500,000 1,000,000 Westside Bathroom General Fund 200,000 200,000
Westside Calsense Controller General Fund 10,000 10,000Westside Metal Shop Building General Fund 50,000 50,000Playgoung Safety Surfacing General Fund 100,000 100,000 Council Chambers Seating General Fund Water Revenue Sewer Revenue 10,000 10,000 ADA Improvements Council Chambers General Fund Water Revenue Sewer Revenue 50,000 50,000 City Hall Office Upgrades General Fund Water Revenue Sewer Revenue 100,000 100,000 City Hall Fachia, Gutters, Roof General Fund Water Revenue Sewer Revenue 250,000 250,000 City Hall Exterior Wall Rehab and Paint General Fund Water Revenue Sewer Revenue 150,000 150,000City Hall Council Chambers ADA and Modernization General Fund 100,000 100,000Fairway Mower General Fund 75,000 75,000Old PD Repairs General Fund 500,000 500,000 Bank Preservation Library Park 3rd to 5th General Fund 25,000 25,000Bank Preservation Library Park 5th to Bridge General Fund 25,000 25,000Water Mover General Fund 30,000 30,000Carnegie Ceiling and Lighting General Fund - Subtotal 70,000 5,640,000 3,495,000 415,000 1,100,000 520,000 - 20,000 - 20,000 Public Works: Water O&M
Replace Scotts Creek Well Water Expansion 820,000 320,000 500,000 Loop Water Main - South Lakeport Water Expansion Bond/Loan 3,500,000 3,500,000Ozone Generators Water Revenue Issued Bond - - Replace Carbon Water Revenue 260,000 100,000 80,000 80,000 Replace Clear Well Water Revenue -Green Ranch Rehab Water Revenue 75,000 75,000Replace HVAC Water Revenue 35,000 35,000Creek Well Access Water Revenue 25,000 25,000Main Replacement - Lakeport Blvd (Bevins to S. Main) 2,560' Water Revenue Issued Bond 850,000 850,000 Main Replacement Armstrong (Berry-Smith) 983' Water Revenue Issued Bond 284,000 284,000 Main Replacement Lakeshore (Ashe-Beach) 2,866' Water Revenue Issued Bond 1,965,000 1,965,000 Main Replacement Lupoyoma Circle (internal) 500' Water Revenue 45,000 45,000 Main Replacement - Martin St (Bevins-Main) 2,600' Water Revenue Issued Bond 1,600,000 1,600,000 Filter Media Water Revenue 100,000 100,000
Replace SWTP Roof Water Revenue 60,000 60,000Main Replacement - Harry St. (Central Park-5th) Internal 250' Water Revenue Issued Bond 45,000 45,000Main Replacement - N. High (5th-Clear Lake Ave) 1,900' Water Revenue 950,000 950,000 Main Replacement - Fairview (Green-Hillcrest) 1,600' Water Revenue Issued Bond 640,000 640,000Main Replacement - 10th&Tunis 640' Water Revenue Issued Bond 259,000 259,000 SCADA Upgrade/Programming Water Revenue Issued Bond 25,000 25,000 Sodium Hypochlorite Conversion Water Revenue -Master Plan Water Revenue 120,000 120,000 Meter Replacement Water Revenue 125,000 25,000 25,000 25,000 25,000 25,000 Vac Trailer Water Revenue - -
Generators HMGP Water Revenue 60,000 60,000
Radios Water Revenue Water Revenue - -
Replace Perimeter Fencing - Lake Intake Water Revenue 15,000 15,000Main Replacement (1000 ft./year) Water Revenue 380,000 380,000 Subtotal 5,733,000 12,238,000 500,000 4,230,000 520,000 100,000 25,000 975,000 105,000 25,000 25,000 CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 37
Public Works: Sewer O&M
Sodium Hypochlorite Change Over Sewer Revenue - -
Replace/Upsize Main - Martin (Bevins to LS) 1200' Sewer Revenue 1,700,000 1,700,000Vehicle Replacement Sewer Revenue 60,000 60,000Lakeport Blvd Sewer Main (Larrecou - Main) Sewer Revenue 1,200,000 1,200,000Lakeshore, Jones and Sayre Main Project Sewer Revenue 40,000 40,000 K Street Main Project Sewer Revenue 116,000 116,000WWTP Parallel Chlorine Contactor 600' Sewer Revenue 500,000 500,000Replace HVAC WWTP Sewer Revenue - - SCADA Upgrades - Programming Sewer Revenue 25,000 25,000 Fencing Sewer Revenue 65,000 65,000CLMSD Road Repairs Sewer Revenue 35,000 35,000 Effluent Pumps Sewer Revenue 40,000 40,000
Point Repairs Sewer Revenue 100,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Master Plan Sewer Revenue 140,000 140,000 -
Sludge Removal Sewer Revenue 750,000 750,000
Pond Evaluation/Rehab Sewer Revenue Bond/Grant 4,000,000 3,000,000 1,000,000 Lift Station Pumps Sewer Revenue 150,000 50,000 50,000 50,000 - Lateral Replacements Sewer Revenue 250,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Manhole Rehabilitation Sewer Revenue 250,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Wastewater Treatment Plant Expansion Sewer Expansion Bond/Grant 20,000,000 20,000,000 -Main Line Replacement/Slip Line Sewer Revenue 1,000,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Subtotal 3,571,000 30,421,000 23,220,000 210,000 1,660,000 910,000 210,000 160,000 160,000 160,000 160,000 Total 70,072,000 $ 12,624,000 $ 34,138,000 $ 8,630,000 $ 6,590,000 $ 4,410,000 $ 715,000 $ 1,670,000 $ 585,000 $ 375,000 $ CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 38

CHARTS AND GRAPHS
The following graph illustrates the sources of estimated revenues and uses of recommended appropriations in the general fund for fiscal year 2024-25.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 39
The following graphs illustrate revenues and expenditures City-wide, encompassing the various special revenue funds maintained by the City for housing, economic development, and capital improvement activities, as well as enterprise services of water and sewer.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 40
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 41

TRENDS AND ANALYSIS
General revenues over the last seven years have followed a path traveled by most local governments throughout the state. It has been a slow and steady climb out the economic downturn which greatly affected the City’s budget. In 2020-21 the global pandemic significantly impacted general fund revenues which recovered in 2021-

22. The large spike in revenues and expenses in 2021-22 was the result of other financing sources and uses from the issuance of Pension Obligation Bonds. In 2022-23 revenues from sales tax adjusted back to pre-pandemic levels after economic stimulus monies dried up. This correction continued through 2023-24 and the economic growth of revenues for 2024-25 and into the future is anticipated to be limited.

The graph below illustrates revenue and expenditure trends from 2018-19. This recommended budget for 2024- 25 attempts to normalize the variance between the two and maximize available resources for specific priorities.

General Fund Balance has returned to a healthy level over the past 7 years. The 2024-25 budget maintains a reserve level which is 91% of budgeted outgo.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 42
Below are several additional graphs that illustrate the composition of revenues and expenditures of the general fund, as well as general revenues and expenditures by category. These graphs are intended to help the reader understand where money comes and goes in the general fund. As operating costs continue to rise and revenues struggle to keep pace the City regularly seeks to optimize operating budgets as a normal budgetary practice.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 43

LONG-TERM FINANCIAL PLAN
Below is a snapshot of the comprehensive tool the City uses for long-term planning. The revenue growth pattern is expected to be minimal. Salary and benefit projections include the best pension cost estimates available and know compensation and benefit changes. Other operating costs are forecasted on a trend of around three percent per year. The space between the blue and orange lines represents the City’s capacity to budget capital projects and other one-time costs. The space between the orange line and blue line in the later years where expenditures exceed revenues represents potential deficit spending. This model is continuously evaluated allowing the City to plan long-term and make decisions today that will not compromise the financial position of the future.

Salary and benefit costs have the most significant impact on the General Fund and make up approximately 57% of all costs in the fund. Below is the projected trend of salary and benefit-related costs of the funds which compensate City staff. The 2024-25 budget included a 13% increase to employee health plans. These projections include a healthcare trend rate of 3% in future years and the impact of increased pension costs discussed next.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 44
In October of 2021, the City issued approximately $8 million in pension obligation bonds (POB). The chart below is a snapshot of the cost associated with the City’s Unfunded Actual Liability (UAL) related to pensions. The dark blue bars account for the debt service associated with the 2021 POB’s. The purple line reflects UAL costs prior to the issuance of the POB’s. The gray and teal bars account for the increase in UAL costs as the result of CalPERS earnings being less than the discount rate in the fiscal years ended June 30, 2022 and 2023. In 2021-22 they earned -7.5% and are expected to earn 6.1% in 2022-23. Resulting in new layers of UAL that will impact on the City budget in the upcoming years. The City cost for pension UAL is significantly impacted by CalPERS’s ability to earn expected returns over time. The City has little to no control over these impacts.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 45
The cost of insurance for the City has doubled since 2019. For the first time since 2018 the 2024-25 budget anticipates these costs to be comparable to the prior year without significant increases.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 46

JURISDICTION COMPARISON

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
2018-19 2019-20 2020-21 2021-22 2022-23
City of Lakeport
Population 4,781 4,793 4,898 5,008 4,976
Total GF 6,805,160 6,258,331 6,931,793 6,615,310 6,618,354 Property Tax 869,506 $ 1,105,592 $ 1,155,048 $ 1,110,582 $ 1,187,816 $ % of General Fund 14% 16% 17% 17% 18%
Per Capita 181 $ 231 $ 236 $ 222 $ 239 $
Sales Tax 3,751,230 $ 3,567,487 $ 4,225,032 $ 4,235,287 $ 3,983,301 $ % of General Fund 60% 52% 61% 64% 60%
Per Capita 783 $ 746 $ 863 $ 846 $ 801 $
TOT Tax 197,785 $ 161,535 $ 215,482 $ 238,747 $ 211,346 $ % of General Fund 3% 2% 3% 4% 3%
Per Capita 41 $ 34 $ 44 $ 48 $ 42 $
Licenses and Permits 103,905 $ 177,770 $ 562,012 $ 550,743 $ 534,636 $ % of General Fund 2% 3% 8% 8% 8%
Per Capita 22 $ 37 $ 115 $ 110 $ 107 $
City of Clearlake
Population 14,008 14,079 16,671 16,636 16,367
Total GF 6,342,141 5,960,765 23,422,464 11,249,779
Property Tax 5,165,288 5,164,245 5,861,601 5,805,410
% of General Fund 87% 81% 25% 52%
Per Capita 367 369 352 349 -
Sales Tax
% of General Fund
Per Capita
TOT Tax
% of General Fund
Per Capita
Licenses and Permits 85,073 25,852 21,002
% of General Fund 1% 0% 0%
Per Capita 6 $ 2 $ 1 $
City of Ukiah
Population 15,951 15,942 16,288 16,052 16,176
Total GF 22,232,074 21,335,501 26,839,114 28,653,497 30,874,608 Property Tax 2,984,192 $ 3,139,960 $ 3,408,846 $ 3,520,010 $ 3,674,829 $ % of General Fund 14% 14% 13% 12% 12%
Per Capita 187 $ 197 $ 209 $ 219 $ 227 $
Sales Tax 11,974,379 $ 13,313,206 $ 15,535,021 $ 14,553,285 $ 13,719,396 $ % of General Fund 56% 60% 58% 51% 44%
Per Capita 751 $ 835 $ 954 $ 907 $ 848 $
TOT Tax 1,496,473 $ 1,365,477 $ 1,362,134 $ 1,485,385 $ 1,443,140 $ % of General Fund 7% 6% 5% 5% 5%
Per Capita 94 $ 86 $ 84 $ 93 $ 89 $
Licenses and Permits 211,113 $ 259,533 $ 276,752 $ 262,422 $ 431,455 $ % of General Fund 1% 1% 1% 1% 1%
Per Capita 13 $ 16 $ 17 $ 16 $ 27 $
City of Willits
Population 5,107 7,064 5,065 4,906 4,835
Total GF 4,879,526
Property Tax 439,807 $
% of General Fund 9%
Per Capita 86 $
Sales Tax 1,541,720 $
% of General Fund 32%
Per Capita 302 $
TOT Tax 371,717 $
% of General Fund 8%
Per Capita 73 $
Licenses and Permits 284,515 $
% of General Fund 6%
Per Capita 56 $
City of Fort Bragg
Population 7,451 7,494 7,064 7,080 7,027
Total GF 8,877,542 9,380,928 9,872,723 11,215,601 11,791,224 Property Tax 1,074,931 $ 1,156,765 $ 1,151,947 $ 1,214,292 $ 1,513,000 $ % of General Fund 11% 13% 12% 11% 13%
Per Capita 143 $ 155 $ 163 $ 172 $ 215 $
Sales Tax 1,728,222 $ 1,797,220 $ 2,028,010 $ 4,638,000 $ 4,498,000 $ % of General Fund 18% 20% 21% 41% 38%
Per Capita 231 $ 241 $ 287 $ 655 $ 640 $
TOT Tax 2,640,275 $ 2,204,151 $ 3,321,928 $ 3,444,990 $ 3,192,000 $ % of General Fund 28% 25% 34% 31% 27%
Per Capita 352 $ 296 $ 470 $ 487 $ 454 $
Licenses and Permits 124,929 $ 97,307 $ 91,566 $ 86,132 $ 85,413 $ % of General Fund 1% 1% 1% 1% 1%
Per Capita 17 $ 13 $ 13 $ 12 $ 12 $
Jurisdiction Comparison General Fund
Major Revenues
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 47

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
2018-19 2019-20 2020-21 2021-22 2022-23
City of Lakeport
Population 4,781 4,793 4,898 5,008 4,976
Total GF 5,859,106 5,686,349 5,981,747 6,183,732 6,434,888 Public Safety 1,946,402 $ 2,070,477 $ 2,122,109 $ 2,415,279 $ 2,288,685 $ % of General Fund 34% 35% 35% 39% 36%
Per Capita 406 $ 433 $ 433 $ 482 $ 460 $
Roads 1,422,332 $ 1,122,879 $ 1,336,695 $ 1,406,810 $ 1,213,372 $ % of General Fund 25% 19% 22% 23% 19%
Per Capita 297 $ 235 $ 273 $ 281 $ 244 $
General Government $ 1,160,267 902,521 $ 1,379,095 $ 1,121,127 $ 1,186,228 $ % of General Fund 16% 20% 23% 18% 18%
Per Capita 188 $ 243 $ 282 $ 224 $ 238 $
Debt Service 290,997 $ 254,573 $ 261,505 $ 259,728 $ 451,048 $ % of General Fund 5% 4% 4% 4% 7%
Per Capita 61 $ 53 $ 53 $ 52 $ 91 $
City of Clearlake
Population 16,671 14,079 16,671 16,636 16,367
Total GF 6,877,960 6,054,387 7,323,393 8,013,065
Public Safety 3,614,925 4,067,502 4,028,306 4,205,366
% of General Fund 60% 59% 55% 52%
Per Capita 257 244 242 253 -
Roads 260,702 336,151 366,481 427,229
% of General Fund 4% 5% 5% 5%
Per Capita 19 20 22 26
General Government 1,636,581 1,225,278 1,840,294 2,083,854 % of General Fund 20% 24% 25% 26%
Per Capita 87 98 110 125
Debt Service 57,920 113,636 144,492 365,544
% of General Fund 1% 2% 2% 5%
Per Capita 4 7 9 22
City of Ukiah
Population 15,951 15,942 16,288 16,052 16,176
Total GF 19,139,297 19,876,571 21,353,960 23,811,720 28,881,026 Public Safety 11,768,069 $ 12,788,198 $ 12,701,313 $ 14,288,432 $ 16,047,659 $ % of General Fund 59% 67% 59% 60% 56%
Per Capita 738 $ 802 $ 780 $ 890 $ 992 $
Roads 1,518,533 $ 1,470,613 $ 1,487,609 $ 1,766,370 $ 1,906,273 $ % of General Fund 8% 8% 7% 7% 7%
Per Capita 95 $ 92 $ 91 $ 110 $ 118 $
General Government $ 283,477 45,889 $ 60,132 $ 119,274 $ 58,195 $ % of General Fund 0% 1% 0% 1% 0%
Per Capita 3 $ 18 $ 4 $ 7 $ 4 $
Debt Service 350,708 $ 274,787 $ 300,874 $ 420,956 $ 1,593,191 $ % of General Fund 2% 1% 1% 2% 6%
Per Capita 22 $ 17 $ 18 $ 26 $ 98 $
City of Willits
Population 5,107 4,959 4,959 4,906 4,906
Total GF 5,337,008
Public Safety 2,384,135 $
% of General Fund 45%
Per Capita 467 $
Roads 394,383 $
% of General Fund 7%
Per Capita 77 $
General Government $ 1,488,221
% of General Fund 28%
Per Capita 291 $
Debt Service - $
% of General Fund 0%
Per Capita - $
City of Fort Bragg
Population 7,451 7,494 7,064 7,080 7,027
Total GF 9,315,549 9,184,487 8,367,408 10,686,818 14,011,539 Public Safety 3,949,089 $ 4,341,045 $ 3,907,671 $ 4,325,464 $ 4,050,604 $ % of General Fund 43% 47% 47% 40% 29%
Per Capita 527 $ 583 $ 553 $ 611 $ 576 $
Roads 1,765,323 $ 1,549,986 $ 1,324,576 $ 1,372,529 $ 1,433,715 $ % of General Fund 19% 17% 16% 13% 10%
Per Capita 236 $ 208 $ 188 $ 194 $ 204 $
General Government $ 2,080,122 2,511,230 $ 2,223,656 $ 3,248,798 $ 2,809,566 $ % of General Fund 27% 22% 27% 30% 20%
Per Capita 335 $ 279 $ 315 $ 459 $ 400 $
Debt Service 185,533 $ 185,533 $ 37,964 $ - $ 3,863,815 $ % of General Fund 2% 2% 0% 0% 28%
Per Capita 25 $ 25 $ 5 $ - $ 550 $
Jurisdiction Comparison General Fund
Major Expenditure by Function
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 48

FUND SUMMARIES
Fund Number - Fund Name
Begin of
Year
Expected
Change
Estimated
Beginning FB Revenue Expenditures
Net Transfers
In (Out) Proj YE FB
110 General Fund $ (342,134) 6,732,550 $ 6,390,416 $ 6,670,723 $ 6,404,761 $ (410,830) $ 6,245,548 $ Capital Project Funds:
130 General Capital Improvement 1,197,542 - 1,197,542 - 1,200,000 - (2,458) Total capital project funds 1,197,542 - 1,197,542 - 1,200,000 - (2,458) Debt Service Funds:
140 Governmental Debt Service - - - - 455,830 455,830 - Total debt service funds - - - - 455,830 455,830 -
Special Revenue Funds:
202 Parkland Dedication Fund (175,140) - (175,140) - - - (175,140) 203 HUTA Fund 724,984 (258,822) 466,162 316,104 550,007 - 232,259 207 Prop 172 Public Safety - - - 45,000 - (45,000) -
209 Lakeport Housing Program Fund 233,294 (20,000) 213,294 - - - 213,294 210 PLHA Navigation Cender Fund - - - 319,000 319,000 - - 211 K-9 Fund 5,877 - 5,877 15,000 15,000 - 5,877
219 APC Bike and Redestrian 10th St - - - 80,000 80,000 - - 228 Department Boating and Waterways Bathrooms - - - - - - - 232 ATP planning Sidewalks (1,076) - (1,076) 200,000 200,000 - (1,076) 233 2018DR CDBG Grant - - - 100,000 100,000 - -
234 2021 CDBG Grant - - - 500,000 500,000 - -
236 2020 CDBG Grant - - - 250,000 480,000 230,000 -
237 2018 CDBG Grant 13,782 - 13,782 - - - 13,782
238 2017 CDBG Grant (77,547) - (77,547) - - - (77,547)
239 2022 CDBG Grant - - - 208,650 208,650 - -
240 Home Program Income 6,152,300 (10,000) 6,142,300 - 10,000 - 6,132,300 241 CDBG Program Income 1,051,864 - 1,051,864 - - (230,000) 821,864 401 Tenth St Drainage Fund 87,087 - 87,087 - - - 87,087 402 Lakeport Blvd Imprvmnt Fund 49,824 (350,000) (300,176) - - - (300,176) 403 South Main St Imprvmnt Fund 32,031 - 32,031 - - - 32,031 407 Parkside Traffic Mitig Impact 17,635 - 17,635 - - - 17,635 408 Parallel/Bevins Storm Maint 20,387 - 20,387 - - - 20,387 410 ER Storm Damage Projects - - - 140,000 140,000 - -
411 Safe Routes to School Fund (147,640) - (147,640) - - - (147,640) 413 Lakeside Park Fund - - - - - - -
414 Storm Drainage Fund 108,932 (69,000) 39,932 1,000 20,000 - 20,932 415 City-Wide HSIPL (Safety) - - - 260,000 260,000 - -
420 2017 Storm Damage Fund 198,036 - 198,036 - - - 198,036 Total special revenue funds 8,294,630 (707,822) 7,586,808 2,434,754 2,882,657 (45,000) 7,093,905 Enterprise Funds*:
501 Water Utility M & O Fund 7, (557,569) 807,860 7,250,291 3,057,000 9,090,656 - 1,216,635 502 Water Expansion Fund 1,236,785 (160,000) 1,076,785 30,000 530,000 - 576,785 601 Sewer Utility M & O Fund 6, (431,119) 320,690 5,889,571 3,255,550 7,089,607 - 2,055,514 602 Sewer Expansion Fund 1,422,736 15,500 1,438,236 50,500 720,000 - 768,736 606 CLMSD Assmnt Dist 2017-1 Fund 365,741 - 365,741 240,108 245,035 - 360,814 Total enterprise funds 17,153,812 (1,133,188) 16,020,624 6,633,158 17,675,298 - 4,978,484 Internal Service Funds*:
701 Risk Management Fund - - - 892,401 892,401 - -
Total internal service funds - - - 892,401 892,401 - -
Fiduciary Funds**:
702 Special Deposit Fund - - - - - - -
705 RDA Obligation Retirement Fund 771,446 296 771,742 496,675 500,461 - 767,956 801 OPEB Agency Fund - - - - - - -
Total fiduciary funds 771,446 296 771,742 496,675 500,461 - 767,956 Total City funds 34,149,980 $ (2,182,848) $ 31,967,132 $ 17,127,711 $ 30,011,408 $ - $ 19,083,435 $ **Denotes current assets. Funds not available for use by the City. *Denotes available working capital.

Expected Change = Estimated Year End Revenues - Estimated Year End Expenditures Fiscal Year 2024-25
Projected Fund Balance
Legend:

Begin of Year = Current Year Beginning Fund Balance
Proj YE FB = Projected Upcoming Year End Fund Balance

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 49

GOVERNMENTAL FUNDS
Governmental funds are those that account for governmental activities funded by general revenues (i.e. taxes and fees) and special revenues (i.e. grants, subventions, special assessments, etc.). The categories of governmental funds are the general fund, capital projects special revenue, debt service, and permanent funds. The numbers in parenthesis indicate the fund number in the City’s financial management system.

GENERAL FUND (110)
The General Fund is used for all the general revenues of the City not specifically levied or collected for other City funds, and the related expenditures. The major revenue sources for this fund are property taxes, sales taxes, franchise fees, business licenses, unrestricted revenues from the state, fines and forfeitures and interest income.

Expenditures are made for community development, public safety, public works, and other services.

Capital Projects Funds
GENERAL CAPITAL PROJECT FUND (130)
Used to account for funds received for capital projects. Most notably, this fund is used to track projects funded from the former redevelopment agency, consisting of unspent bond proceeds meant for the renovation of blighted areas in the redevelopment project area. In fiscal years 2014-15 through 2017-18 the fund was used to track expenditures related to the new Police Department facility and the Downtown Project. In 2024-25 The South Main Street Road Rehabilitation Project has been budgeted in this fund. 2017 STORM CAPITAL PROJECT FUND (420)
Used to account for funds received for capital projects associated with damages caused by the 2017 winter storms. Insurance proceeds and FEMA/CalOES public assistance grant funds will be used for to complete these projects.

Debt Service Funds
DEBT SERVICE FUND (140)
Used to account for general obligations, most notably loan payments for the Police Department facility, proposed pension obligations bonds and energy efficiency lease financing.

Special Revenue Funds
Parkland Dedication Fund (202)
State law and General Plan provide for new development to fund expansion of park system to compensate for added demand of growth. Fees are collected at time of recordation of parcel and subdivision maps. (See Section

16.16.040 Lakeport Municipal Code).

Gas Tax Fund (203)
Established to account for revenues and expenditures on road-related projects in the City of Lakeport. Financing is provided by the City’s share of the statewide tax on gasoline and other fuels.

Prop 172 Public Safety Fund (207)
A city or county that received Prop 172 funds must place the revenues in a special revenue fund to be expended only on public safety services as defined in Government Code Section 30052. Maintenance of effort provision in the statute requires the City to maintain funding levels to public safety functions.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 50
Lakeport Housing Fund (209)
A special revenue fund established for the provision of affordable housing. The fund has no expenditure activity but does maintain several long-term receivable housing loans for which it collects payments.

PLHA Navigation Center Fund (210)
A special revenue fund established with Permanent Local Housing Assistance funds from California Department of Housing and Community Development which will be used to study and design a low-barrier navigation center in Lakeport.

Police K-9 Fund (211)
This fund is used to track restricted contributions funding the Lakeport Police K-9 Program and related expenditures.

APC Bike and Pedestrian 10th St Fund (219)
A special revenue fund established Ste Bike and Pedestrian from through the Lake County Area Planning Commission to develop a bike and pedestrian trail to assist with the diversion of this traffic from the 11th St Corridor.

Department of Boating and Waterways Bathrooms Fund (228) A special revenue fund established with State Boating and Waterway funding to replace restrooms at Library Park, the city’s premier lake access point for boaters.

Lake Area Planning Commission Active Transportation Planning Grant (232) Fund set up to track activities funded by the Lake County Area Planning Committee to fund planning activities for the development of a city wide active transportation master plan. 2018 CDBG DR Grant Fund (233)
Fund set up to track activities funded by a CDBG Disaster Relief Multi-Family Housing Grant in response to the Mendocino Complex fire of 2018.
2021 CDBG Grant Fund (234)
Fund set up to track activities funded by a 2020 housing grant from CDBG. Potential activities could include home rehabilitation, economic development business loans and planning and technical assistance for design of the new community center.
2020 CDBG CV Grant Fund (236)
Fund set up to track activities funded by a Corona Virus Relief funding. 2018 CDBG Grant Fund (237)
Fund set up to track activities funded by a 2018 housing grant from CDBG. Activities include off-site infrastructure improvements for the newly constructed low-income housing development. 2017 CDBG Grant Fund (238)
Fund set up to track activities funded by a 2017 housing grant from CDBG. Activities could include economic development business loans and planning and technical assistance for the Forbes Creek neighborhood. 2022 CDBG Grant Fund (239)
Fund set up to track activities funded by a 2022 grant from CDBG. Activities could include economic development business loans and planning and technical assistance.

HOME Program Income Fund (240)
Fund to track all home loans made by the City using HOME grant awards. Income received is in this fund consists of principal and interest payments made by borrowers.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 51
CDBG Program Income (241)
Fund to track all home loans made by the City using CDBG grant awards. Income received is in this fund consists of principal and interest payments made by borrowers.

Tenth Street Drainage Fund (401)
Restricted fund/set aside by developer of Willow Tree Shopping Center.

Lakeport Blvd Improvement Fund (402)
Special assessment of developer to mitigate traffic impacts of K-Mart (now Bruno’s) development in 1987.

South Main Street Improvement Fund (403)
Special assessment of developer to mitigate traffic impacts of K-Mart.

Parkside Traffic Mitigation Fund (407)
Traffic mitigation fees are required as a mitigation measure for Parkside Subdivision.

Parallel/Bevins Storm Maintenance Fund (408)
Special fee to fund storm water improvements designed to mitigate the impact of development.

ER Storm Damage Repair Fund (410)
Repairs the roadway, curb, gutter and storm water drainage system. Funds provided by the Federal government through Caltrans’ administration of the Emergency Relief (ER) program.

Safe Routes to Schools (411)
On Hartley from 20th St north to the City limits, pedestrian improvements including curb, gutter and sidewalk. This project is primarily funded by Caltrans.

Lakeside Park Fund (413)
Fund set up to track activities funded by a Proposition 68 California Department of Parks and Recreation Grant.

Activities include the acquisition, design and construction of a new park located at the Natural High site just north of downtown Lakeport.

Storm Drainage Fund (414)
Assessments are made against larger properties to pay for prior and future storm drain projects. See Chapter 3.16 Lakeport Municipal Code.

City Wide HSIP (415)
Traffic striping and pavement marking on all major arterials and collectors throughout the City. This project is primarily funded by Caltrans.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 52

GENERAL FUND

Fund: 110
Name: General Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 5,689,723 5,468,113 5,507,335 5,507,335 5,582,335 5,582,223 5,693,867 5,807,745 Franchises 324,985 317,682 326,000 326,000 336,000 336,000 339,360 342,754 Licenses 440 530 200 200 200 200 202 204
Permits 120,211 130,771 107,500 107,500 107,500 107,500 108,575 109,661 Fines, forfeitures, and penalties 5,946 12,370 11,000 11,000 11,000 11,000 11,110 11,221 Use of money and property 30,500 126,601 87,000 87,000 87,000 87,000 87,870 88,749 Income from other agencies 6,978 114,862 244,000 244,000 179,000 179,000 180,790 182,598 Federal funding 2,239 - 1,000 1,000 1,000 1,000 1,010 1,020 State funding 151,285 255,928 102,500 102,500 202,500 202,500 204,525 206,570 Charges for service 100,223 96,205 80,000 80,000 90,000 90,000 90,900 91,809 Interfund services provided 3,960 - - - - - - -
Other revenue 178,819 95,289 34,300 34,300 74,300 74,300 75,043 75,793 Total revenue 6,615,309 6,618,351 6,500,835 6,500,835 6,670,835 6,670,723 6,793,252 6,918,124 3,306,669 3,053,413 3,967,068 3,637,068 3,809,921 3,881,997 3,998,457 4,158,395 1,933,921 1,795,683 2,319,053 2,173,053 2,238,803 2,273,803 2,251,065 2,363,618 Debt service - - - - - - - -
743,789 1,078,971 610,038 610,038 248,961 248,961 - -
Total expenditures 5,928,067 5,984,379 6,896,159 6,420,159 6,297,685 6,404,761 6,249,522 6,522,013 49,381 56,568 35,000 35,000 45,000 45,000 45,000 45,000 (475,307) (250,117) (457,810) (457,810) (455,830) (455,830) (460,388) (464,992) Loan/Bond Proceeds 4,716,360 - - - - - - -
Loan/Bond Uses (4,636,771) - - - - - - -
Net sources (uses) (113,960) (425,926) (422,810) (422,810) (410,830) (410,830) (415,388) (419,992) Resources - Use
Surplus (deficit) 633,972 573,282 (818,134) (342,134) (37,680) (144,868) 128,342 (23,881) 6,390,416 6,390,416 $ 6,390,416 $ 6,518,758 $
6,715,723 6,715,835 6,838,252 6,963,124
6,860,591 6,753,515 6,709,910 6,987,005
(144,868) (37,680) 128,342 (23,881)
$ 6,245,548 6,352,736 $ 6,518,758 $ 6,494,877 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 505,031 745,446 794,810 794,810 772,831 772,831 Legislative 76,916 107,827 115,476 115,476 140,132 140,132 Administration 369,287 379,089 430,142 394,142 447,665 457,796 Economic Development 78,571 83,214 117,000 117,000 116,500 151,500 City Attorney 96,623 67,775 50,000 50,000 50,000 50,000 Finance and Information Technology 323,384 361,893 405,227 395,227 410,546 417,664 Community Development:

Planning 256,264 378,932 490,233 390,233 407,317 413,907 Building 230,153 301,903 371,478 371,478 409,675 418,328 Housing - - - - - -
Engineering 145,884 152,518 154,203 154,203 170,375 172,844 Police 2,451,358 2,288,728 3,073,540 2,743,540 2,736,203 2,757,230 Public Works:

Administration and Compliance 258,056 129,953 141,105 141,105 122,601 126,787 Roads and Infrastructure 1,082,624 978,891 577,206 577,206 557,439 564,955 Parks, Buildings, and Grounds 304,033 483,517 633,549 633,549 412,231 416,617 Westshore Pool - - - - - -
Total use 6,178,184 6,459,686 7,353,969 6,877,969 6,753,515 6,860,591 Departmental Use
Prior FYs Current Proposed
Expenditures
Change to fund balance
Fiscal Year 2024-25
Anticipated Ending Fund Balance
Financing Sources (Uses)
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Projections
Revenue Sources
Salaries and benefits
Operations
Capital outlay/CIP
Inflows
Outflows
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 53

CAPITAL PROJECTS
Fund: 130
Name: General Capital Improvement
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 598,771 598,771 - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 598,771 598,771 - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - 1,200,000 - 1,200,000 1,200,000 - -
Total expenditures - - 1,200,000 - 1,200,000 1,200,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 598,771 598,771 (1,200,000) - (1,200,000) (1,200,000) - - 1,197,542 1,197,542 $ (2,458) $ (2,458) $
- - - -
1,200,000 1,200,000 - -
(1,200,000) (1,200,000) - -
$ (2,458) (2,458) $ (2,458) $ (2,458) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - 1,200,000 - 1,200,000 1,200,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - 1,200,000 - 1,200,000 1,200,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 54
2017 STORM CAPITAL PROJECTS
Fund: 420
Name: 2017 Storm Capital Project Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
10,000 1,025,588 - - - - - -
Total expenditures 1,025,588 10,000 - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (10,000) (1,025,588) - - - - - -
198,036 198,036 $ 198,036 $ 198,036 $
- - - -
- - - -
- - - -
$ 198,036 198,036 $ 198,036 $ 198,036 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 1,025,588 10,000 - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 1,025,588 10,000 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 55

DEBT SERVICE
Fund: 140
Name: Governmental Debt Service
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service 259,728 451,048 457,810 457,810 455,830 455,830 460,388 464,992 - - - - - - - -
Total expenditures 259,728 451,048 457,810 457,810 455,830 455,830 460,388 464,992 Use of fund balance - - - - - - - -
451,048 239,501 457,810 457,810 455,830 455,830 460,388 464,992 - - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) 239,501 451,048 457,810 457,810 455,830 455,830 460,388 464,992 Resources - Use
Surplus (deficit) - (20,227) - - - - - (0)
- - $ - $ - $
455,830 455,830 460,388 464,992
455,830 455,830 460,388 464,992
- - - (0)
$ - - $ - $ (0) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 259,728 451,048 457,810 457,810 455,830 455,830 Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 259,728 451,048 457,810 457,810 455,830 455,830 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 56

PARKLAND DEDICATION FUND

Fund: 202
Name: Parkland Dedication Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
(175,140) (175,140) $ (175,140) $ (175,140) $
- - - -
- - - -
- - - -
$ (175,140) (175,140) $ (175,140) $ (175,140) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 57

HIGHWAY USER TAX (HUTA)
Fund: 203
Name: HUTA Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies 105,824 125,784 190,492 190,492 188,987 188,987 198,436 208,358 Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 97,133 111,565 123,576 123,576 127,117 127,117 152,540 154,066 Total revenue 202,957 237,349 314,068 314,068 316,104 316,104 350,977 362,424 - - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
35,021 166,731 572,890 572,890 550,007 550,007 412,505 123,752 Total expenditures 166,731 35,021 572,890 572,890 550,007 550,007 412,505 123,752 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 202,328 36,226 (258,822) (258,822) (233,903) (233,903) (61,528) 238,672 466,162 466,162 $ 232,259 $ 170,731 $
316,104 316,104 350,977 362,424
550,007 550,007 412,505 123,752
(233,903) (233,903) (61,528) 238,672
$ 232,259 232,259 $ 170,731 $ 409,403 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure 166,731 35,021 572,890 572,890 550,007 550,007 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 166,731 35,021 572,890 572,890 550,007 550,007 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 58
PROP 172 PUBLIC SAFETY
Fund: 207
Name: Prop 172 Public Safety
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 56,568 49,381 35,000 35,000 45,000 45,000 45,000 45,000 Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 56,568 49,381 35,000 35,000 45,000 45,000 45,000 45,000 - - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
(49,381) (56,568) (35,000) (35,000) (45,000) (45,000) (45,000) (45,000) Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) (56,568) (49,381) (35,000) (35,000) (45,000) (45,000) (45,000) (45,000) Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
45,000 45,000 45,000 45,000
45,000 45,000 45,000 45,000
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 56,568 49,381 35,000 35,000 45,000 45,000 Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 56,568 49,381 35,000 35,000 45,000 45,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 59

LAKEPORT HOUSING PROGRAM

Fund: 209
Name: Lakeport Housing Program Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 4,519 113,016 40,000 40,000 - - - -
Total revenue 4,519 113,016 40,000 40,000 - - - -
- - - - - - - -
115,963 54,597 60,000 60,000 - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 54,597 115,963 60,000 60,000 - - - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loss on notes - (16,981) - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (2,947) (50,078) (20,000) (20,000) - - - - 213,294 213,294 $ 213,294 $ 213,294 $
- - - -
- - - -
- - - -
$ 213,294 213,294 $ 213,294 $ 213,294 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - 16,981 - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing 54,597 115,963 60,000 60,000 - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 54,597 132,944 60,000 60,000 - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 60

PLHA NAVIGATION CENTER FUND
Fund: 210
Name: PLHA Navigation Center
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - 369,000 369,000 369,000 319,000 - - State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - 369,000 369,000 369,000 319,000 - -
- - - - - - - -
- - 369,000 369,000 369,000 319,000 - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - 369,000 369,000 369,000 319,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
319,000 369,000 - -
319,000 369,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - 369,000 369,000 369,000 319,000
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - 369,000 369,000 369,000 319,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 61
POLICE K-9 FUND
Fund: 211
Name: Police K-9 Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - 15,000 15,000 15,000 15,000 18,000 18,000 Total revenue - - 15,000 15,000 15,000 15,000 18,000 18,000 - - - - - - - -
7,070 11,449 15,000 15,000 15,000 15,000 18,000 18,000
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 11,449 7,070 15,000 15,000 15,000 15,000 18,000 18,000 Use of fund balance - - - - - - - -
- 10,616 - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) 10,616 - - - - - - -
Resources - Use
Surplus (deficit) (7,070) (833) - - - - - -
5,877 5,877 $ 5,877 $ 5,877 $
15,000 15,000 18,000 18,000
15,000 15,000 18,000 18,000
- - - -
$ 5,877 5,877 $ 5,877 $ 5,877 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police 11,449 7,070 15,000 15,000 15,000 15,000
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 11,449 7,070 15,000 15,000 15,000 15,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 62
APC 10TH ST BIKE AND PEDESTRIAN
Fund: 219
Name: APC 10th St Bike and Pedestrian
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - 2,174 130,000 130,000 130,000 80,000 - - Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - 2,174 130,000 130,000 130,000 80,000 - - - - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
2,174 - 130,000 130,000 130,000 80,000 - -
Total expenditures - 2,174 130,000 130,000 130,000 80,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
80,000 130,000 - -
80,000 130,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - 2,174 130,000 130,000 130,000 80,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 2,174 130,000 130,000 130,000 80,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 63

DEPARTMENT OF BOATING AND WATERWAYS BATHROOM GRANT
Fund: 228
Name: Department of Boating and Waterways Bathroom Grant 2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - 135,250 - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - 135,250 - - - - - -
- - - - - - - -
873 - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
158,635 - - - - - - -
Total expenditures - 159,508 - - - - - -
Use of fund balance - - - - - - - -
24,259 - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - 24,259 - - - - - -
Resources - Use
Surplus (deficit) 1 - - - - - - -
- - $ - $ - $
- - - -
- - - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - 873 - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - 158,635 - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 159,508 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 64

ATP SIDEWALK PLANNING GRANT

Fund: 232
Name: ATP Sidewalk Planning Grant
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - 230,000 230,000 230,000 200,000 - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - 230,000 230,000 230,000 200,000 - -
- - - - - - - -
1,076 - 230,000 230,000 230,000 200,000 - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - 1,076 230,000 230,000 230,000 200,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (1,076) - - - - - - -
(1,076) (1,076) $ (1,076) $ (1,076) $
200,000 230,000 - -
200,000 230,000 - -
- - - -
$ (1,076) (1,076) $ (1,076) $ (1,076) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - 1,076 230,000 230,000 230,000 200,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 1,076 230,000 230,000 230,000 200,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 65
2018 CDBG DR GRANT FUND
Fund: 233
Name: 2018 CDBG DR Grant Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 26,049 8,786 100,000 100,000 100,000 100,000 1,000,000 4,000,000 State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 26,049 8,786 100,000 100,000 100,000 100,000 1,000,000 4,000,000 - - - - - - - -
8,785 26,049 100,000 100,000 100,000 100,000 1,000,000 4,000,000 Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 26,049 8,785 100,000 100,000 100,000 100,000 1,000,000 4,000,000 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 1 - - - - - - -
- - $ - $ - $
100,000 100,000 1,000,000 4,000,000
100,000 100,000 1,000,000 4,000,000
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development 26,049 5,285 - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - 3,500 100,000 100,000 100,000 100,000
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 26,049 8,785 100,000 100,000 100,000 100,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 66
2021 CDBG GRANT FUND

Fund: 234
Name: 2021 CDBG Grant Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 3,625 17,953 500,000 500,000 500,000 500,000 - - State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 3,625 17,953 500,000 500,000 500,000 500,000 - - - - - - - - - -
17,953 3,625 85,000 85,000 85,000 85,000 - -
Grants/Loans - - 415,000 415,000 415,000 415,000 - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 3,625 17,953 500,000 500,000 500,000 500,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
500,000 500,000 - -
500,000 500,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development 3,625 17,953 500,000 500,000 500,000 500,000 City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 3,625 17,953 500,000 500,000 500,000 500,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 67
2020 CDBG CV GRANT FUND

Fund: 236
Name: 2020 CDBG CV Grant
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 60,432 26,717 250,000 250,000 250,000 250,000 - - State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 60,432 26,717 250,000 250,000 250,000 250,000 - - - - - - - - - -
15,826 60,432 12,500 12,500 12,500 12,500 - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
10,891 - 467,500 467,500 467,500 467,500 - -
Total expenditures 60,432 26,717 480,000 480,000 480,000 480,000 - - Use of fund balance - - - - - - - -
- - 230,000 230,000 230,000 230,000 - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - 230,000 230,000 230,000 230,000 - - Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
480,000 480,000 - -
480,000 480,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development 60,432 454 - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - 26,263 480,000 480,000 480,000 480,000 Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 60,432 26,717 480,000 480,000 480,000 480,000 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 68
2018 CDBG GRANT FUND
Fund: 237
Name: 2018 CDBG Grant
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 461,586 15,476 - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 461,586 15,476 - - - - - -
- - - - - - - -
7,650 458,630 - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 458,630 7,650 - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 7,826 2,956 - - - - - -
13,782 13,782 $ 13,782 $ 13,782 $
- - - -
- - - -
- - - -
$ 13,782 13,782 $ 13,782 $ 13,782 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development 458,630 7,650 - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 458,630 7,650 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 69
2017 CDBG GRANT FUND

Fund: 238
Name: 2017 CDBG Grant
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 127,736 (3,405) - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 127,736 (3,405) - - - - - -
- - - - - - - -
8,330 158,549 - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures 158,549 8,330 - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- (35,000) - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) (35,000) - - - - - - -
Resources - Use
Surplus (deficit) (11,735) (65,813) - - - - - -
(77,547) (77,547) $ (77,547) $ (77,547) $
- - - -
- - - -
- - - -
$ (77,547) (77,547) $ (77,547) $ (77,547) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 35,000 - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development 155,949 8,330 - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing 2,600 - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 193,549 8,330 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 70
2022CDBG GRANT FUND
Fund: 239
Name: 2022 CDBG Grant
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - 4,500 208,650 208,650 208,650 208,650 - - State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - 4,500 208,650 208,650 208,650 208,650 - - - - - - - - - -
4,500 - 208,650 208,650 208,650 208,650 - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - 4,500 208,650 208,650 208,650 208,650 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
208,650 208,650 - -
208,650 208,650 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - 4,500 208,650 208,650 208,650 208,650
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 4,500 208,650 208,650 208,650 208,650
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 71

HOME GRANT PI

Fund: 240
Name: HOME Program Income
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - 12,485 - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 780 10,068 - - - - - -
Total revenue 780 22,553 - - - - - -
- - - - - - - -
- - 10,000 10,000 10,000 10,000 10,000 10,000
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
Loss on Notes Receeivable 1,669 4,738 - - - - - -
- - - - - - - -
Total expenditures 1,669 4,738 10,000 10,000 10,000 10,000 10,000 10,000 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 17,815 (889) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 6,142,300 6,142,300 $ 6,132,300 $ 6,122,300 $
- - - -
10,000 10,000 10,000 10,000
(10,000) (10,000) (10,000) (10,000)
$ 6,132,300 6,132,300 $ 6,122,300 $ 6,112,300 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 1,669 4,738 - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - 10,000 10,000 10,000 10,000
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 1,669 4,738 10,000 10,000 10,000 10,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 72

CDBG PI
Fund: 241
Name: CDBG Program Income
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - 4,715 - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 28,715 9,248 - - - - - -
Total revenue 28,715 13,963 - - - - - -
- - - - - - - -
- 51,361 - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
Loss on notes 130,131 - - - - - - -
- - - - - - - -
Total expenditures 181,492 - - - - - - -
Use of fund balance - - - - - - - -
- 35,000 - - - - - -
- - (230,000) - (230,000) (230,000) - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) 35,000 - (230,000) - (230,000) (230,000) - - Resources - Use
Surplus (deficit) 13,963 (117,777) (230,000) - (230,000) (230,000) - - 1,051,864 1,051,864 $ 821,864 $ 821,864 $
- - - -
230,000 230,000 - -
(230,000) (230,000) - -
$ 821,864 821,864 $ 821,864 $ 821,864 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 130,131 - 230,000 - 230,000 230,000
Legislative - - - - - -
Administration - - - - - -
Economic Development 51,361 - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 181,492 - 230,000 - 230,000 230,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 73

TENTH STREET DRAINAGE

Fund: 401
Name: Tenth St Drainage Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
87,087 87,087 $ 87,087 $ 87,087 $
- - - -
- - - -
- - - -
$ 87,087 87,087 $ 87,087 $ 87,087 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 74

LAKEPORT BLVD IMPROVEMENT
Fund: 402
Name: Lakeport Blvd Imprvmnt Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
69,582 - 350,000 350,000 - - - -
Total expenditures - 69,582 350,000 350,000 - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (69,582) - (350,000) (350,000) - - - - (300,176) (300,176) $ (300,176) $ (300,176) $
- - - -
- - - -
- - - -
$ (300,176) (300,176) $ (300,176) $ (300,176) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - 69,582 350,000 350,000 - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 69,582 350,000 350,000 - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 75

SOUTH MAIN IMPROVEMENT
Fund: 403
Name: South Main St Imprvmnt Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
32,031 32,031 $ 32,031 $ 32,031 $
- - - -
- - - -
- - - -
$ 32,031 32,031 $ 32,031 $ 32,031 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 76

PARKSIDE TRAFFIC MITIGATION
Fund: 407
Name: Parkside Traffic Mitig Impact
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
17,635 17,635 $ 17,635 $ 17,635 $
- - - -
- - - -
- - - -
$ 17,635 17,635 $ 17,635 $ 17,635 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 77

PARALLEL/BEVINS STORM WATER MAINTENANCE
Fund: 408
Name: Parallel/Bevins Storm Maint
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
20,387 20,387 $ 20,387 $ 20,387 $
- - - -
- - - -
- - - -
$ 20,387 20,387 $ 20,387 $ 20,387 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 78

ER STORM DAMAGE REPAIR
Fund: 410
Name: ER Storm Damage Repair
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding 17,338 69,231 140,000 140,000 140,000 140,000 - - Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 17,338 69,231 140,000 140,000 140,000 140,000 - - - - - - - - - -
- - 140,000 140,000 140,000 140,000 - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
69,231 18,188 - - - - - -
Total expenditures 18,188 69,231 140,000 140,000 140,000 140,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - (850) - - - - - -
- - $ - $ - $
140,000 140,000 - -
140,000 140,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure 18,188 69,231 140,000 140,000 140,000 140,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 18,188 69,231 140,000 140,000 140,000 140,000 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 79

SAFE ROUTES TO SCHOOLS

Fund: 411
Name: Safe Routes to Schools
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding 354,329 1,313,406 - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 354,329 1,313,406 - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
1,461,046 354,329 - - - - - -
Total expenditures 354,329 1,461,046 - - - - - -
Use of fund balance - - - - - - - -
- - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (147,640) - - - - - - -
(147,640) (147,640) $ (147,640) $ (147,640) $
- - - -
- - - -
- - - -
$ (147,640) (147,640) $ (147,640) $ (147,640) $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure 354,329 1,461,046 - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 354,329 1,461,046 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 80

LAKESIDE PARK FUND
Fund: 413
Name: Lakeside Park Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding 889,478 1,657,144 660,000 1,268,000 - - - - State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 889,478 1,657,144 660,000 1,268,000 - - - - - - - - - - - -
1,755,025 169,993 1,268,000 1,268,000 - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
641,373 785,232 - - - - - -
Total expenditures 955,225 2,396,398 1,268,000 1,268,000 - - - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (739,254) (65,747) (608,000) - - - - - - - $ - $ - $
- - - -
- - - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds 955,225 2,396,398 1,268,000 1,268,000 - - Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 955,225 2,396,398 1,268,000 1,268,000 - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 81

STORM DRAINAGE

Fund: 414
Name: Storm Drainage Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 136 340 1,000 1,000 1,000 1,000 1,200 1,212 Total revenue 136 340 1,000 1,000 1,000 1,000 1,200 1,212 - - - - - - - -
- - 10,000 10,000 10,000 10,000 10,250 10,506
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
28,710 - 120,000 60,000 10,000 10,000 2,000 2,000
Total expenditures - 28,710 130,000 70,000 20,000 20,000 12,250 12,506 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (28,370) 136 (129,000) (69,000) (19,000) (19,000) (11,050) (11,294) 39,932 39,932 $ 39,932 $ 28,882 $
1,000 1,000 1,200 1,212
20,000 20,000 12,250 12,506
(19,000) (19,000) (11,050) (11,294)
$ 20,932 20,932 $ 28,882 $ 17,588 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - 28,710 130,000 70,000 20,000 20,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 28,710 130,000 70,000 20,000 20,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 82

CITY WIDE HSIP
Fund: 415
Name: CITY WIDE HSIP
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding 294 1,832 260,000 260,000 260,000 260,000 - - Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 294 1,832 260,000 260,000 260,000 260,000 - - - - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
2,125 - 260,000 260,000 260,000 260,000 - -
Total expenditures - 2,125 260,000 260,000 260,000 260,000 - - Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) (293) 294 - - - - - -
- - $ - $ - $
260,000 260,000 - -
260,000 260,000 - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - 2,125 260,000 260,000 260,000 260,000 Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - 2,125 260,000 260,000 260,000 260,000
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 83

PROPRIETARY
Proprietary funds account for City operations financed and operated in a manner similar to a private business enterprise.

Enterprise Funds
The City maintains several enterprise funds responsible for budgeting and tracking expenses in the delivery of water and sewer services. The intent of the City is that the cost of providing goods and services be financed primarily through user charges.

Water Operations and Maintenance (501)
Chapter 13.04 of the Lakeport Municipal Code provides the authority for City to operate water system. Revenues (fees and charges) are collected to pay for service (water) received.

Water Expansion Fund (502)
Assessments on new development to pay for distribution system, plant preservation and system capacity expansion.

Sewer Operations and Maintenance (601)
Chapter 13.20 of the Lakeport Municipal Code provides the authority for the City to operate sewer system.

Revenues (fees and charges) are collected to pay for availability of collection, transportation, treatment, and disposal system. In addition, grazing lease payments, LACOSAN payments for flows, tax revenues, FEMA storm damage reimbursement, OES storm damage reimbursement, and insurance rebates have been credited to this fund.

City of Lakeport Municipal Sewer District Expansion Fund (602) New construction is assessed connection fee to provide for major repair, improvement, and expansion of sewer collection, transmission, treatment, and disposal facilities. See Lakeport Municipal Code Section 13.20.030.

City of Lakeport Municipal Sewer District Assessment District 2017-1 Fund (606) A debt service fund used to track repayment of a bond secured by a land-based assessment to pay for sewer expansion project completed in 1991 and refinanced in 2017 Internal Service Fund
Internal service funds are designed to track expenses common to most, if not all, City departments. The City maintains a single internal service fund to track expenses related to risk management (liability and worker’s comp insurance).

Risk Management and Insurance Internal Service Fund (701) This fund tracks expenses related to medical, liability and workers’ comp insurance premiums; deductibles; and direct charges. The City is an associate member of the Redwood Empire Municipal Insurance Fund (REMIF), which manages its claims and other risk management activities.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 84

WATER O&M
Fund: 501
Name: Water Utility M & O Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Use of money and property 2,797 13,722 - - - - - -
Income from other agencies - - - - - - - -
Federal funding - 113,006 - - - - - -
State funding - - - - - - - -
Charges for service 2,360,420 2,610,077 2,827,000 2,827,000 2,937,000 2,937,000 3,025,110 3,115,863 Interfund services provided 87,589 97,484 120,000 120,000 120,000 120,000 123,600 127,308 Other revenue 627 135,365 - - - - - -
Total revenue 2,451,433 2,969,654 2,947,000 2,947,000 3,057,000 3,057,000 3,148,710 3,243,171 1,488,927 1,029,763 1,376,277 1,376,277 1,322,110 1,356,352 1,383,479 1,438,818 710,284 622,282 781,839 762,339 798,322 798,322 973,953 1,022,650 Grants/Loans - - - - - - - -
Debt service 344,041 389,595 756,891 756,891 756,068 756,068 763,629 763,629 131,754 133,512 5,159,061 609,061 6,221,261 6,179,914 - - Total expenditures 2,129,598 2,720,560 8,074,068 3,504,568 9,097,761 9,090,656 3,121,061 3,225,097 Deductions from (127,386) (347,986) - - - - - -
Net sources (uses) (127,386) (347,986) - - - - - -
Resources - Use
Surplus (deficit) (98,892) 194,449 (5,127,068) (557,568) (6,040,761) (6,033,656) 27,649 18,074 7,250,291 7,250,291 $ 1,216,635 $ 1,244,284 $
3,057,000 3,057,000 3,148,710 3,243,171
9,090,656 9,097,761 3,121,061 3,225,097
(6,033,656) (6,040,761) 27,649 18,074
$ 1,216,635 1,209,530 $ 1,244,284 $ 1,262,358 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 360,823 1,126,559 826,891 826,891 826,068 826,068 Legislative 14,224 16,098 17,000 17,000 19,000 19,000
Administration 114,041 111,759 140,864 128,864 147,515 151,569 Economic Development - - - - - -
City Attorney 28,989 26,638 28,000 28,000 28,000 28,000 Finance and Information Technology 233,811 249,551 318,806 311,306 326,806 331,850 Community Development:

Planning 32,943 16,882 24,306 24,306 24,925 25,446
Building 55,702 31,587 29,358 29,358 31,499 32,581
Housing - - - - - -
Engineering 37,436 45,800 64,298 64,298 69,764 70,987
Police - - - - - -
Public Works:

Administration and Compliance 157,167 116,382 215,596 215,596 187,671 194,871 Roads and Infrastructure 2,761 - - - - -
Parks, Buildings, and Grounds - 312 - - - -
Westshore Pool - - - - - -
Water O&M 1,219,087 1,326,385 6,408,949 1,858,949 7,436,513 7,410,284 Sewer O&M - 593 - - - -
CLMSD Special Projects - - - - - -
Total use 2,256,984 3,068,546 8,074,068 3,504,568 9,097,761 9,090,656 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 85

WATER EXPANSION

Fund: 502
Name: Water Expansion Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property 531 - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service 8,848 26,544 30,000 30,000 30,000 30,000 31,500 33,075 Interfund services provided - - - - - - - -
Other revenue - 7,270 - - - - - -
Total revenue 9,379 33,814 30,000 30,000 30,000 30,000 31,500 33,075 - - - - - - - -
7,137 - 20,000 20,000 20,000 20,000 20,500 21,013
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
16,134 42,807 170,000 170,000 190,000 510,000 510,000 51,000 Total expenditures 42,807 23,271 190,000 190,000 210,000 530,000 530,500 72,013 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 10,543 (33,428) (160,000) (160,000) (180,000) (500,000) (499,000) (38,938) 1,076,785 1,076,785 $ 1,076,785 $ 577,785 $
30,000 30,000 31,500 33,075
530,000 210,000 530,500 72,013
(500,000) (180,000) (499,000) (38,938)
$ 576,785 896,785 $ 577,785 $ 538,847 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M 42,807 23,271 190,000 190,000 210,000 530,000 Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 42,807 23,271 190,000 190,000 210,000 530,000 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 86

SEWER O&M

Fund: 601
Name: Sewer Utility M & O Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 72,424 82,159 55,050 55,050 55,050 55,050 57,803 59,537 Use of money and property 5,474 55,202 52,500 52,500 52,500 52,500 53,813 55,427 Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service 3,098,255 3,121,835 3,071,000 3,071,000 3,130,000 3,130,000 3,223,900 3,352,856 Interfund services provided 15,008 14,984 18,000 18,000 18,000 18,000 18,540 19,096 Other revenue 580 - - - - - - -
Total revenue 3,191,741 3,274,180 3,196,550 3,196,550 3,255,550 3,255,550 3,354,055 3,486,916 1,556,031 1,017,368 1,393,118 1,393,118 1,323,610 1,357,852 1,385,009 1,454,259 978,387 837,960 1,058,472 1,038,972 1,071,526 1,071,526 1,264,401 1,327,621 Grants/Loans - - - - - - - -
Debt service 289,169 234,726 675,367 675,367 686,228 686,228 706,815 713,883 126,446 117,245 1,435,211 520,211 2,968,001 3,974,001 - - Total expenditures 2,261,742 2,895,590 4,562,168 3,627,668 6,049,365 7,089,607 3,356,225 3,495,763 Deductions from (727,640) (938,110) - - - - - -
Net sources (uses) (727,640) (938,110) - - - - - -
Resources - Use
Surplus (deficit) (559,520) 202,359 (1,365,618) (431,118) (2,793,815) (3,834,057) (2,170) (8,847) 5,889,571 5,889,571 $ 2,055,514 $ 2,053,344 $
3,255,550 3,255,550 3,354,055 3,486,916
7,089,607 6,049,365 3,356,225 3,495,763
(3,834,057) (2,793,815) (2,170) (8,847)
$ 2,055,514 3,095,756 $ 2,053,344 $ 2,044,497 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 919,104 1,618,893 745,368 745,367 756,228 756,228 Legislative 14,223 16,098 17,000 17,000 19,000 19,000
Administration 114,041 117,297 140,814 128,814 148,105 152,159 Economic Development - - - - - -
City Attorney 28,989 27,413 28,000 28,000 28,000 28,000 Finance and Information Technology 231,104 246,247 316,755 309,255 320,706 325,750 Community Development:

Planning 32,676 16,882 24,306 24,306 24,925 25,446
Building 55,697 31,630 29,358 29,358 31,499 32,581
Housing - - - - - -
Engineering 37,435 46,925 64,298 64,298 69,764 70,987
Police - - - - - -
Public Works:

Administration and Compliance 157,273 116,380 215,596 215,596 187,671 194,871 Roads and Infrastructure 2,662 - - - - -
Parks, Buildings, and Grounds - 312 - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M 1,396,178 1,595,623 2,980,673 2,065,674 4,463,467 5,484,585 CLMSD Special Projects - - - - - -
Total use 2,989,382 3,833,700 4,562,168 3,627,668 6,049,365 7,089,607 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 87

SEWER EXPANSION

Fund: 602
Name: Sewer Expansion Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property 600 - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service 15,330 30,660 50,500 50,500 50,500 50,500 52,015 53,575 Interfund services provided - - - - - - - -
Other revenue - 16,182 - - - - - -
Total revenue 15,930 46,842 50,500 50,500 50,500 50,500 52,015 53,575 - - - - - - - -
7,137 - 20,000 20,000 20,000 20,000 20,500 21,013
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
844 196,024 1,215,000 15,000 700,000 700,000 70,000 70,000 Total expenditures 196,024 7,981 1,235,000 35,000 720,000 720,000 90,500 91,013 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 38,861 (180,094) (1,184,500) 15,500 (669,500) (669,500) (38,485) (37,438) 1,438,236 1,438,236 $ 1,438,236 $ 1,399,751 $
50,500 50,500 52,015 53,575
720,000 720,000 90,500 91,013
(669,500) (669,500) (38,485) (37,438)
$ 768,736 768,736 $ 1,399,751 $ 1,362,313 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M 196,024 7,981 1,235,000 35,000 720,000 720,000 CLMSD Special Projects - - - - - -
Total use 196,024 7,981 1,235,000 35,000 720,000 720,000 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 88
2017-1 CLMSD SEWER ASSESSMENT DISTRICT

Fund: 606
Name: CLMSD Assmnt Dist 2017-1 Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 243,198 257,184 232,108 232,108 232,108 232,108 220,503 209,477 Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue 3,793 4,926 8,000 8,000 8,000 8,000 7,600 7,220 Total revenue 246,991 262,110 240,108 240,108 240,108 240,108 228,103 216,697 - - - - - - - -
9,617 13,441 11,000 11,000 15,000 15,000 15,375 15,759
Grants/Loans - - - - - - - -
Debt service 62,345 57,414 229,108 229,108 230,035 230,035 218,533 207,607 - - - - - - - -
Total expenditures 75,786 67,031 240,108 240,108 245,035 245,035 233,908 223,366 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 195,079 171,205 - - (4,927) (4,927) (5,805) (6,669) 365,741 365,741 $ 365,741 $ 359,936 $
240,108 240,108 228,103 216,697
245,035 245,035 233,908 223,366
(4,927) (4,927) (5,805) (6,669)
$ 360,814 360,814 $ 359,936 $ 353,267 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 62,345 57,414 229,108 229,108 230,035 230,035 Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology 13,441 9,617 11,000 11,000 15,000 15,000 Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 75,786 67,031 240,108 240,108 245,035 245,035 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 89
INTERNAL SERVICE FUND – RISK MANAGEMENT AND INSURANCE
Fund: 701
Name: Risk Management Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - 910,325 910,325 892,401 892,401 914,711 937,579
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - 910,325 910,325 892,401 892,401 914,711 937,579 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to - - 910,325 910,325 892,401 892,401 914,711 937,579 Deductions from - - - - - - - -
Net sources (uses) - - 910,325 910,325 892,401 892,401 914,711 937,579 Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
892,401 892,401 914,711 937,579
892,401 892,401 914,711 937,579
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental - - 910,325 910,325 892,401 892,401
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use - - 910,325 910,325 892,401 892,401
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 90

FIDUCIARY
These funds account for assets held by the City as an agent for individuals, private organizations, and other governments. The financial activities of these funds are excluded from the Government-wide financial statements, but are presented in the separate Fiduciary Fund financial statements.

Agency Funds
OPEB Agency Fund (801)
This fund is used to track retiree contributions and related costs associated with the City’s retiree healthcare program.

Private Purpose Trust Fund
Redevelopment Obligation Retirement Fund (705)
This fund is responsible to track expenses and debt service related to the dissolution of the former Lakeport Redevelopment Agency.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 91

OPEB AGENCY FUND
Fund: 801
Name: OPEB Agency Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes - - - - - - - -
Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue - - - - - - - -
- - - - - - - -
- - - - - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
- - - - - - - -
Total expenditures - - - - - - - -
Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Additions to 146,947 154,387 - - - - - -
Deductions from (146,947) (154,387) - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) - - - - - - - -
- - $ - $ - $
- - - -
- - - -
- - - -
$ - - $ - $ - $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 146,947 154,387 - - - -
Legislative - - - - - -
Administration - - - - - -
Economic Development - - - - - -
City Attorney - - - - - -
Finance and Information Technology - - - - - -
Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 146,947 154,387 - - - -
Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 92

REDEVELOPMENT OBLIGATION RETIREMENT FUND
Fund: 705
Name: RDA Obligation Retirement Fund
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected Taxes 584,015 556,801 496,675 496,675 496,675 496,675 471,841 448,249 Franchises - - - - - - - -
Licenses - - - - - - - -
Permits - - - - - - - -
Fines, forfeitures, and penalties - - - - - - - -
Use of money and property - - - - - - - -
Income from other agencies - - - - - - - -
Federal funding - - - - - - - -
State funding - - - - - - - -
Charges for service - - - - - - - -
Interfund services provided - - - - - - - -
Other revenue - - - - - - - -
Total revenue 584,015 556,801 496,675 496,675 496,675 496,675 471,841 448,249 92,623 84,382 93,767 93,767 94,278 97,728 107,501 118,251 9,747 12,939 20,400 20,400 16,500 16,500 - -
Grants/Loans - - - - - - - -
Debt service 164,433 154,092 382,212 382,212 386,233 386,233 366,921 348,575 - - - - - - - -
Total expenditures 261,754 256,462 496,379 496,379 497,011 500,461 474,422 466,826 Use of fund balance - - - - - - - -
- - - - - - - -
- - - - - - - -
Loan/Bond Proceeds - - - - - - - -
Other financiing sources - - - - - - - -
Deductions from - - - - - - - -
Net sources (uses) - - - - - - - -
Resources - Use
Surplus (deficit) 300,339 322,261 296 296 (336) (3,786) (2,581) (18,577) 771,742 771,742 $ 771,742 $ 769,161 $
496,675 496,675 471,841 448,249
500,461 497,011 474,422 466,826
(3,786) (336) (2,581) (18,577)
$ 767,956 771,406 $ 769,161 $ 750,584 $
2021-22 2022-23 2023-24 2023-24
Actual Actual Budget Actual (Est) Requested Recommended Non-Departmental 169,402 158,644 391,112 391,112 391,233 391,233 Legislative - - - - - -
Administration 49,085 54,987 55,542 55,542 55,335 57,362 Economic Development - - - - - -
City Attorney 100 100 3,000 3,000 3,000 3,000
Finance and Information Technology 43,167 42,731 46,725 46,725 47,443 48,866 Community Development:

Planning - - - - - -
Building - - - - - -
Housing - - - - - -
Engineering - - - - - -
Police - - - - - -
Public Works:

Administration and Compliance - - - - - -
Roads and Infrastructure - - - - - -
Parks, Buildings, and Grounds - - - - - -
Westshore Pool - - - - - -
Water O&M - - - - - -
Sewer O&M - - - - - -
CLMSD Special Projects - - - - - -
Total use 261,754 256,462 496,379 496,379 497,011 500,461 Financing Sources (Uses)
Fiscal Year 2024-25
Prior FYs Current Proposed Projections
Revenue Sources
Expenditures
Salaries and benefits
Operations
Capital outlay/CIP
Anticipated Ending Fund Balance
Departmental Use
Transfers in
Transfers (out)
Estimated Beginning Fund Balance
Inflows
Outflows
Change to fund balance
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 93

OPERATING BUDGETS

DEPARTMENTS

NON-DEPARTMENTAL

LEGISLATIVE
ADMINISTRATION:

CITY MANAGER

CITY CLERK

ADMINISTRATIVE SERVICES

ECONOMIC DEVELOPMENT

CITY ATTORNEY

FINANCE & INFORMATION TECHNOLOGY (IT)
COMMUNITY DEVELOPMENT:

PLANNING

BUILDING

HOUSING
POLICE
PUBLIC WORKS:

ADMINISTRATION & COMPLIANCE

ENGINEERING

ROADS & INFRASTRUCTURE

PARKS, BUILDINGS & GROUNDS
UTILITIES:

WATER OPERATIONS & MAINTENANCE (O&M)

SEWER OPERATIONS & MAINTENANCE (O&M)

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 94

NON-DEPARTMENTAL
This activity accounts for the cost of various items, which are not directly attributable to a specific department.

These items typically include bank fees and charges, costs associated with property tax administration fees by the county, fees charged by the State Board of Equalization for administration of sales tax collection, most debt service, transfers to other funds, and certain capital project budgets.

Dept.Non-Departmental
No. 0000
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Estimated Requested Recommended Projected Projected 110 GENERAL FUND 5,006,531 745,445 794,810 794,810 772,827 772,830 657,372 664,990 120 GENERAL FUND RESERVE - - - - - - - -
130 GENERAL CAPITAL IMPROVEMENT - - - - - - - -
140 DEBT SERVICE FUND 259,728 451,048 457,810 457,810 455,830 455,830 387,730 392,224 202 PARKLAND DEDICATION FUND - - - - - - - -
203 HUTA FUND - - - - - - - -
207 PROP 172 PUBLIC SAFETY TAX 156,841 49,381 35,000 35,000 45,000 45,000 38,277 38,721 238 CDBG GRANT 2017 70,000 - - - - - - -
239 CDBG GRANT 2022 - - - - - - - -
240 HOME PROGRAM INCOME 1,669 4,738 - - - - - -
241 CDBG PROGRAM INCOME 130,131 - 230,000 - 230,000 230,000 195,639 197,906 420 2017 STORM DAMAGE FUND 1,025,588 10,000 - - - - - - 501 WATER UTILITY M & O FUND 360,822 1,126,558 826,891 826,891 826,068 826,068 702,656 710,799 502 WATER EXPANSION FUND - - - - - - - -
504 USDA WATER PROJECT FUND - - - - - - - -
601 CLMSD UTILITY M & O FUND 919,103 1,618,893 745,367 745,367 756,228 756,228 643,250 650,704 602 CLMSD EXPANSION FUND - - - - - - - -
604 USDA SEWER PROJECT FUND - - - - - - - -
605 CLMSD ASSMNT DIST 91-1 FUND - - - - - - - -
606 CLMSD ASSMNT DIST 2017-1 FUND 62,345 57,414 229,108 229,108 230,035 230,035 195,668 197,936 701 RISK MANAGEMENT FUND - - 910,325 910,325 892,401 892,401 759,079 767,876 702 SPECIAL DEPOSIT FUND - - - - - - - -
703 MUNICIPAL FINANCING AGENCY OF LAK - - - - - - - -
705 RDA OBLIGATION RETIREMENT FUND 169,403 158,644 391,112 391,112 391,233 391,233 332,784 336,640 801 OPEB AGENCY FUND 146,947 154,387 - - - - - -
901 CAPITAL ASSETS - - - - - - - -
- - - - - - - -
Total Resources 8,309,108 4,393,489 4,620,423 4,390,423 4,599,622 4,599,625 3,912,455 3,957,795 932,509 (144,021) 280,000 280,000 280,000 280,000 296,800 314,608 177,841 195,595 1,116,225 1,116,225 1,074,401 1,074,401 1,101,261 1,128,793 Debt service 1,119,717 1,286,875 2,501,388 2,501,388 2,514,391 2,514,394 2,514,394 2,514,394 10,000 1,025,588 - - - - - -
1,285,471 855,026 - - - - - -
Deductions From 146,947 154,387 - - - - - -
Other Financing Uses 5,110,256 546,406 722,810 492,810 730,830 730,830 - - Total Expenditures 8,309,108 4,393,489 4,620,423 4,390,423 4,599,622 4,599,625 3,912,455 3,957,795 Resources - Use
Surplus (Deficit) - - - - - - - -
Other Expenditures
Department Expenditures
Salaries and benefits
Operations
Capital outlay
Funding Sources
Fiscal Year 2024-25

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Department Detail
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 95

LEGISLATIVE
The legislative body for the City of Lakeport is the City Council. The same body acts as the governing authority for the Successor Agency to the City of Lakeport Redevelopment Agency and the City of Lakeport Municipal Sewer District (CLMSD). The City Council is advised by the following standing commissions and committees:
 Lakeport Planning Commission
 Lakeport Economic Development Advisory Committee (LEDAC)  Measure Z Advisory Committee
The City Council for the City of Lakeport, comprised of five council members, provides policy direction to the City Manager. The Council adopts ordinances to control the affairs of the City. The Council oversees the fiscal affairs of the City and approves and adopts the annual City budget. The Council also provides policy direction for the enforcement of City ordinances and may pass emergency ordinances for the immediate preservation or protection of public health, property, or safety. The Council enters contracts and cooperative or joint activities with other government bodies.

The City of Lakeport Planning Commission is a permanent committee of five people appointed by the Lakeport City Council to review matters related to planning and development. The Planning Commission meets on the second Wednesday of every month at 6:00 p.m. in the City Council Chambers at Lakeport City Hall, 225 Park Street, Lakeport, California, for the purpose of considering City land use matters. Included on the agendas are such things as the General Plan, Re-zonings, Use Permits, Subdivisions, Architectural and Design Review, planning policy matters, and interpretations.

The Lakeport Economic Development Advisory Committee (LEDAC) is a standing committee formed by the City Council in 2010. The primary function of the LEDAC is to consider issues pertaining to business retention and expansion and advise the City Council and staff on developing potential programs and strategies for economic development in the City; establishing and maintaining regular communication between the City and the business community; evaluating community needs and desires for economic development; and focusing on commerce solutions that enhance the quality of life for the Lakeport community.

The Measure Z Advisory Committee is a five-member independent citizens’ advisory committee that has been created and shall meet annually to review the expenditure of revenues generated by the tax imposed by Measure Z and to make recommendations to the city council regarding those expenditures. Members of the committee will be appointed to terms of not more than four years by the city council. The independent citizens’ advisory committee shall meet publicly on at least a quarterly basis to review all revenues and expenditures of the transactions and use tax imposed by this chapter, review annual audit reports related to the tax, and make at least one written annual report to the city council at a public meeting summarizing the independent citizens’ advisory committee’s findings and including any appropriate recommendations.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 96

COUNCIL PRIORITY AREAS

CAPITAL INFRASTRUCTURE IMPROVEMENT
 Properly prioritize capital improvements
 Aggressively pursue various sources of funding
 Continue to develop project readiness

ANNUAL BUDGET
RECOMMENDED Page | 97

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding of where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Among the information included in this proposed budget are prior year actuals, current fiscal year budget and yearend estimates, and a projection of cost estimates for the next two years, which have been compiled based on known information to date.

Dept.Legislative
No. 1010
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 76,916 107,827 115,476 115,476 140,132 140,132 145,504 151,103 501 WATER UTILITY M & O FUND 14,224 16,098 17,000 17,000 19,000 19,000 19,728 20,488 601 CLMSD UTILITY M & O FUND 14,223 16,098 17,000 17,000 19,000 19,000 19,728 20,488 Total Resources 105,363 140,023 149,476 149,476 178,132 178,132 184,960 192,078 80,490 71,102 83,000 83,000 95,000 95,000 99,750 104,738 59,533 34,261 66,476 66,476 83,132 83,132 85,210 87,341 Total Expenditures 105,363 140,023 149,476 149,476 178,132 178,132 184,960 192,078 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 98

ADMINISTRATION
Administration is the principal link between the City Council, City staff, and the public. The role of the Department is to provide the best public service possible to all involved with the City, whether they are residents, business, staff, or the City Council.

The City’s Administration Department consists of the City Manager, Assistant City Manager, City Clerk, and the Administrative Services Director. The City Manager’s Office is also responsible for the City’s economic development program.

CITY MANAGER
The City Manager‘s role is to leverage available resources, whether fiscal, social, or political, towards uses that maximize benefits to the community. In doing so, the City Manager spurs the organization to accomplish Council goals and leads to a high level of citizen satisfaction by providing strong administrative leadership and fostering successful working relationships between the City Council, the public and the staff.

As the City‘s Chief Executive Officer, the City Manager and staff pursue excellence and professionalism in providing leadership to and management for all departments and services by maintaining transparency, flexibility, clarity, and accountability of the organization to the Council, to the public, and to other agencies. The City Manager is responsible for the enforcement of all laws and City ordinances; appointment of department heads; submission of the annual budget to the City Council and ensure projects are successfully completed to achieve City goals. In addition, the City Manager and staff recommend policies and programs to the City Council based on sound research and advocate Council policy and City interests. A significant portion of the City Manager‘s Office time is spent representing the City in local, regional, and statewide venues.

The City Manager‘s Office will:

 Translate Council policy direction, vision and decisions into reality  Develop the annual operating budget and present it to the City Council for consideration  Execute the programs, projects and activities appropriated in the annual budget  Support the Council‘s policy making role by ensuring that the Council is provided with timely, accurate, and complete information based on sound research
 Drive fiscal performance to exceed citizen expectations  Provide support and guidance to City departments
 Direct evaluation aimed at increasing the responsiveness of government  Direct the development of special programs that are aligned with the priorities established by the community and the City Council
 Hire and develop City department heads and staff and ensure work performance  Coordinate an ambitious range of activities that serve Lakeport residents  Provide leadership in solving community issues and challenges  Negotiate contracts for the City, such as: street maintenance, solid waste, and animal control  Provide legislative analysis, legislative relations, and coordination of National and California League of Cities events and information sharing
 Provide public education and communicate relevant information to the public, City Council and staff about goals, accomplishments, plans and activities
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 99
GOALS

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 100

CITY CLERK
The City Clerk is appointed by the City Manger to perform various functions required by the Government Code of the State of California, as well as other duties to provide efficient administration of City services. The Office of the City Clerk has a broad range of responsibilities, including the following:

City Council Support Services
 Prepares City Council Agendas (including internal distribution of agenda packets, which contain all related reports and documents)
 Provides agendas to subscribers via mail and e-mail and uploads agendas on the City's website  Prepares minutes of the City Council meetings
 Provides clerical support to the Mayor and the City Council including correspondence, reservations, expenses, proclamations and certificates
 Conducts recruitment for various City committees and commissions  Coordinates annual City Council Reorganization
 Maintains a database of all commission and committee memberships including: the Parks & Recreation Commission, the Westside Park Committee, the Traffic Safety Advisory Committee, and the ADA Committee.  Facilitates the commission and committee application process for all advisory boards City Administration Support Services
 Provides clerical support to the City Manager
 Processes applications for use of City parks and facilities  Answers citizen inquiries made by mail, telephone, or in person  Acts as Secretary to the Traffic Safety Advisory Committee and the Oversight Board to the former Lakeport Redevelopment Agency
 Acts as the City’s agent for service of process
 Receives and processes all claims filed against the city  Is responsible for the codification of city ordinances into the municipal code, including quality checks and distribution of the code
 Processes requests under the California Public Records Act Election Services
 Provides prospective City Council members with candidate filing packets  Coordinate with the County of Lake Elections Department to conduct City elections  Administers the filings for all appointed and elected officials identified in the Political Reform Act and the City's Conflict of Interest Code
Records Management Services (Shared with Administrative Services)  Maintain official City records, available in various media  Updates the City of Lakeport Municipal Code
 Track insurance for Council approved projects and agreements  Acts are custodian of records and of the City Seal
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 101
 Certifies the accuracy and validity of certain City documents as official records by signature and by affixing the seal of the City of Lakeport
 Develops and maintains the city's records retention schedule to ensure the proper storage, maintenance, and disposal of municipal records city-wide
ADMINISTRATIVE SERVICES – HUMAN RESOURCES
Under the management and general direction of the City Manager‘s Office, the Administrative Services Director plays a major role in creating a collaborative team of City employees and contract staff that provide high quality service to the community. With this being said, the City is committed to maintaining and attracting a talented team of qualified employees.

Aside from providing the City with talented and motivated employees, the division is responsible for developing and maintaining a high-quality of work life, adhering to equitable and ethical personnel standards, updating and composing job descriptions for City positions, and providing employee development opportunities. Human Resources staff ensures that performance is appropriately rewarded and that employees receive salary and benefits competitive with the marketplace. The mission of Human Resources is to develop a staff and workforce philosophy that embraces the City Council‘s vision, citywide goals and core values in daily decision making.

Ongoing responsibilities include:
 Maintain a classification plan that contains accurate and up-to-date job descriptions for City positions  Work closely with departments to assess staffing needs and coordinate the recruitment and selection process to attract hard working, talented and engaged employees that fit within our culture  Orient new employees, prepare personnel action documentation and maintain employee records in accordance with established regulations
 Ensure that the established salary ranges for City job classes remain competitive with the marketplace  Evaluate and provide training on an effective performance management and employee development program to encourage excellence, provide valuable feedback and opportunities for professional growth and ensure superior performance is recognized and appropriately rewarded  Develop the City‘s workforce by assessing departmental training needs and delivering professional growth opportunities for staff including: skills enhancement training, management and supervisory training, safety training and mandated training
 Administer the City‘s benefit program including contract renewals and maintenance of the contract for the City‘s health insurance and retirement program with the California Public Employees Retirement System  Administer the annual benefits fair
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 102
 Provide proactive leadership and clear advice to support departments when employee relations issues arise and provide guidance on personnel policies and regulations  In support of the City culture, maintain a high level of communication, cooperation and understanding among all levels of City staff with regard to Human Resources policies and programs  Review and maintain policies, employee guidelines, procedures and forms necessary to the effective and legal operation of the organization
 Coordinates the worker‘s compensation program and administer a leave of absence program, adhering to federal and state guidelines
 Administer volunteer and student internship program
 Maintain confidential personnel and position control data in the payroll accounting software (Incode) CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 103

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 104
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 105

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department, which includes the City Manager, City Clerk, and Administrative Services (HR). Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Administration
No. 1020
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 369,287 379,089 430,143 394,143 447,666 457,797 462,297 482,272 501 WATER UTILITY M & O FUND 114,041 111,759 140,864 128,864 147,515 151,569 153,059 159,672 601 CLMSD UTILITY M & O FUND 114,041 117,297 140,814 128,814 148,105 152,159 153,655 160,294 705 RDA OBLIGATION RETIREMENT FUND 49,085 54,987 55,542 55,542 55,335 57,362 57,926 60,429 Total Resources 646,454 663,132 767,363 707,363 798,621 818,887 826,936 862,666 554,961 550,455 555,414 555,414 553,343 573,609 602,289 632,404 108,171 95,090 183,448 123,448 219,167 219,167 224,646 230,262 - 909 28,501 28,501 26,111 26,111 - -
Total Expenditures 646,454 663,132 767,363 707,363 798,621 818,887 826,936 862,666 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 106

ECONOMIC DEVELOPMENT
The Lakeport City Council and staff understand the importance of Lakeport as a regional economic center and have sought over the years to strengthen and expand the City's role in the economic well-being of the County, in spite of competitive outside forces. There are many factors that come into play and have an impact on the Lakeport economy and thus affect the whole of the County. These factors range from the provision of basic public infrastructure to the adoption and implementation of governmental economic development objectives, policies, and programs to having a sophisticated knowledge of the US/world economy and how Lakeport fits within it.

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 107
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 108

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Economic Development
No. 1054
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 78,571 83,214 117,000 117,000 116,500 151,500 56,371 57,780 233 CDBG GRANT 2018DR 26,049 5,285 - - - - - -
234 CDBG GRANT 2021 3,625 17,953 500,000 500,000 500,000 500,000 186,042 190,693 236 CDBG GRANT 2020 60,432 454 - - - - - -
237 CDBG GRANT 2018 458,630 7,650 - - - - - -
238 CDBG GRANT 2017 155,949 8,330 - - - - - -
241 CDBG PROGRAM INCOME 51,361 - - - - - - -
Total Resources 834,617 122,886 617,000 617,000 616,500 651,500 242,413 248,473 122,886 834,617 202,000 202,000 201,500 236,500 242,413 248,473 Grants/Loans - - 415,000 415,000 415,000 415,000 - -
Total Expenditures 834,617 122,886 617,000 617,000 616,500 651,500 242,413 248,473 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 109

CITY ATTORNEY
The City Attorney is responsible for providing legal advice to the City Council and staff in carrying out their duties in the operations of the City government. The Attorney, or special counsel supervised by the Attorney, defends the City in all legal actions and brings about suits on behalf of the City.

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Legal
No. 1030
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 96,623 67,775 50,000 50,000 50,000 50,000 51,250 52,531 501 WATER UTILITY M & O FUND 28,989 26,638 28,000 28,000 28,000 28,000 28,700 29,418 601 CLMSD UTILITY M & O FUND 28,989 27,413 28,000 28,000 28,000 28,000 28,700 29,418 705 RDA OBLIGATION RETIREMENT FUND 100 100 3,000 3,000 3,000 3,000 3,075 3,152 Total Resources 154,701 121,926 109,000 109,000 109,000 109,000 111,725 114,518 121,926 154,701 109,000 109,000 109,000 109,000 111,725 114,518 Total Expenditures 154,701 121,926 109,000 109,000 109,000 109,000 111,725 114,518 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 110

FINANCE & IT
The Finance Department is responsible for the fiscal health of the City as well as the collection and expenditure of funds in accordance with all applicable laws and regulations. This includes managing the processes and recording for day-to-day transactions, providing accurate reporting to the City Council, City Manager and other departments as well as performing high level, broad fiscal analysis of current activities, and evaluating economic trends affecting the local economy. As such, the Department is best viewed as providing two levels of service: internal operations and fiscal analysis and advisory services.

In 2015, the Department incorporated the function of information technology, providing services to City departments to ensure that technology resources function optimally.

From the analysis and advisory perspective, the Finance department is charged with the following roles and tasks:
 Primary advisor to the City Manager and City Council on fiscal and financial matters  Long range financial planning, including forecasting and budgeting  Ongoing investigation and identification of fiscal opportunities such as significant sources of new revenues or expense reductions
 Maintaining training and awareness of Industry Best Practices and identify opportunities for effecting change  Provide leadership in the development and implementations citywide financial policies  Administer the City‘s Investment and Debt Portfolios
On the internal operations side, the Finance Department performs the following functions:
 General accounting services including recording and reporting transactions in accordance with Generally Accepted Accounting Principles (GAAP)
 Providing timely financial detail and summary reports to City management and the City Council to assist them in managing the activities of their respective departments  Design and implementation of an effective system of internal controls for the purpose of safeguarding the City‘s assets
 Annual budget analysis and document preparation
 Preparation for and management of annual independent fiscal audits  Preparation of the City’s Comprehensive Annual Financial Report (CAFR) in accordance with GAAP and GFOA accounting and financial reporting standards
 Grant compliance and reporting
 Internal auditing of City operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 111
 Workings with City Management to ensuring fees are set at the appropriate levels to ensure the City is justly compensated for services provided
 Management support, which includes not only providing reports to departments but meeting with the various departments to discuss their performance to the budget on a regular basis throughout each fiscal year  Utility billing and customer service operations
 Housing and business loan servicing
 Redevelopment Successor Agency fiscal dissolution administration  Payroll processing
 Providing contract and basic procurement administration  Provide IT services to City staff and departments.

OUTCOMES/ACCOMPLISHMENTS

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 112
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 113

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Finance & IT
No. 1041
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 323,384 361,893 405,227 395,227 410,546 417,664 370,395 385,629 501 WATER UTILITY M & O FUND 233,811 249,551 318,806 311,306 326,806 331,850 294,293 306,397 601 CLMSD UTILITY M & O FUND 231,104 246,247 316,755 309,255 320,706 325,750 288,883 300,765 606 CLMSD ASSMNT DIST 2017-1 FUND 13,441 9,617 11,000 11,000 15,000 15,000 13,302 13,849 705 RDA OBLIGATION RETIREMENT FUND 43,167 42,731 46,725 46,725 47,443 48,866 43,336 45,118 Total Resources 844,907 910,039 1,098,513 1,073,513 1,120,501 1,139,130 1,010,209 1,051,758 547,797 518,475 620,301 620,301 602,088 620,717 651,753 684,340 343,659 311,012 350,312 325,312 349,713 349,713 358,456 367,417 18,583 15,420 127,900 127,900 168,700 168,700 - -
Total Expenditures 844,907 910,039 1,098,513 1,073,513 1,120,501 1,139,130 1,010,209 1,051,758 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 114

COMMUNITY DEVELOPMENT
The Community Development Department is comprised of three divisions: Planning, Building and Housing. The department is responsible for a wide variety of functions including the review and approval of new development projects; building permit applications and inspections; code enforcement and nuisance abatement; and housing support services. The department also carries out activities related to business licensing, including working with new businesses on remodeling and sign issues and the collection of business license fees.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 115

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 116
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 117

PLANNING
The Planning Division is responsible for implementing policies that direct the physical development of the City. This is accomplished through administration of the City’s development codes and regulations including the Zoning Ordinance; Subdivision Ordinance; local, State and Federal environmental regulations; the Lakeport General Plan; and related ordinances and policies adopted by the City.

Planning staff has responsibility for numerous work priorities, including:
 Answering public inquiries for information related to allowable land uses (zoning), property characteristics, availability of utilities, site history/prior permits, and other related issues.  Processing land use applications such as zoning permits, use permits, lot line adjustments, parcel mergers, architectural and design review, fencing requests, new business signs and commercial painting projects.  Coordination of Planning Commission activities including meeting agendas, public notices, staff reports, meeting minutes, minute orders and other administrative support.  General Plan updates and implementation of General Plan policies and programs.  Code Enforcement & Nuisance Abatement including nuisance vehicle abatement.  Environmental Review and Mitigation Monitoring.
 Development and enforcement of storm water regulations including working with the Lake County Clean Water Program to ensure compliance with State and Federal clean water requirements (NPDES).  Support Lakeport Main Street Association activities including membership in the Association’s Design Subcommittee.
 Maintenance and enhancement of the City’s Geographical Information System (GIS).  Maintenance and enhancement of the Community Development Department’s web pages.

The above activities are produced through the following major functions:

Advance Planning – Taking the lead in advance planning projects that guide development activities in Lakeport toward the community vision desired by the City Council and our residents.

Current Planning – Managing the development application review process effectively and efficiently to process land use applications and implement the City Council‘s vision and policies for urban growth. Current planning also includes answering public inquiries related to land use issues in a timely and thorough manner.

Environmental Review – Providing a full range of services related to complying with local, State and Federal environmental laws. When warranted, additional consultant resources are obtained to augment the Division’s limited staff resources.

General Plan Implementation – Work in conjunction with other City departments to implement the policies and programs set forth in the City‘s General Plan.

Regional Coordination – Providing ongoing representation within regional forums to promote regional coordination and to support Lakeport’s regional interests. Planning staff works with the County of Lake, the Area Planning Council and other groups to further these goals.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 118

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Community Development: Planning
No. 1050
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 256,264 378,932 490,233 390,233 407,317 413,907 426,586 443,293 501 WATER UTILITY M & O FUND 32,943 16,882 24,306 24,306 24,925 25,446 26,225 27,253 601 CLMSD UTILITY M & O FUND 32,676 16,882 24,306 24,306 24,925 25,446 26,225 27,253 Total Resources 321,883 412,696 538,845 438,845 457,167 464,799 479,037 497,799 190,002 139,066 239,308 239,308 250,853 258,485 271,409 284,980 222,440 178,489 295,787 195,787 202,564 202,564 207,628 212,819 254 4,328 3,750 3,750 3,750 3,750 - -
Total Expenditures 321,883 412,696 538,845 438,845 457,167 464,799 479,037 497,799 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 119

BUILDING
The Building Division is responsible for enforcement of Title 24 of the California Code of Regulations, also referenced as the California Building Standards Code, and is established by state law as a code enforcement agency under the administrative and operational control of the Building Official, who is authorized and directed to administer and enforce all the provisions of the Codes with all the powers of a law enforcement officer.

Additionally, the current Building Official is designated as the Floodplain Administrator and is charged with enforcement of the City’s Floodplain Management Ordinance.

The Building Codes are state laws enacted for the purpose of establishing “the minimum requirements to safeguard the public health, safety and general welfare through structural strength, means of egress facilities, stability, sanitation, adequate light and ventilation, energy conservation, and safety to life and property from fire and other hazards attributed to the built environment and to provide safety to firefighters and first responders during emergency operations”. Numerous additional state laws enforced by the Building Division are contained in various sections of the Health and Safety Code, Government Code, Education Code, Public Resources Code, Code of Civil Procedure, Business and Professions Code, Civil Code and Water Code. Federal Laws enforced include the Americans with Disabilities Act and the Clean Water Act.

The Building Division reviews all applications for permits to ensure that submittals are complete and in compliance with the Codes and local ordinances. State law requires swift processing of permit applications. When necessary to expedite reviewing of plans, or for complex or large project applications, an outside plan-review consultant is occasionally needed. The emphasis is always to keep projects and revenues “in-house” whenever possible. Where appropriate, applications are routed to other city departments and to other agencies, including Environmental Health, the Air Quality Management District, Army Corps of Engineers and Water Resources for approvals.

The Building Official determines and calculates all building permit fee amounts, communicates with Fire Department and School District offices to establish corresponding fees, and determines amounts to be collected for utility expansion fees for sewer and water connections. All City fee amounts are set by the City Council. Historically, Building Division expenditures have typically exceeded revenues as confirmed by the fee study performed by a consultant several years ago. Additional fees enacted by state agencies are collected, reported and forwarded as required.

The Building Division reviews permit applications, drawings and specifications, and, once approved, issues the permits. Inspections of the work are made for compliance with the various codes and with any Planning Division project conditions. Upon completion of a new structure a Certificate of Occupancy is issued. When buildings have not been maintained and/or kept safe for occupancy, the Building Official initiates proceedings to order appropriate action. Records of all permits, drawings, Notices and Orders, and all related activities are maintained and kept in archives. Records of all permitted activities occurring within Special Flood Hazard Areas are maintained for FEMA/DWR review.

Other activities include updating of codes and ordinances, periodic inspections of fire-life safety equipment, responding to tenant / landlord / nuisance complaints, inquiries regarding code interpretation, flood zone determinations, property history, and related information. The Building Division’s use of the City’s GIS system is critical and essential for effective time management.

The Building Official also reviews and inspects City owned properties, reviews all improvement plans for city owned buildings and properties, occasionally prepares drawings and specifications for same, and issues no-fee permits to ensure compliance with codes.

The Building Division / Community Development Department staff continues to administer the City’s Business License Program.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 120
The state of the Building Division appears to be improving, as shown by latest economic reports and by substantial increases in numbers of permits issued, valuations, and building activity in general. On January 1, 2022, the new edition of Title 24 standards will be effective. The latest revisions should make California’s building regulations less complicated for out-of-state designers and developers, particularly as applied to disabled access laws.

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Community Development: Building
No. 1051
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 230,153 301,903 371,478 371,478 409,675 418,328 434,221 453,576 501 WATER UTILITY M & O FUND 55,702 31,587 29,358 29,358 31,499 32,581 33,819 35,326 601 CLMSD UTILITY M & O FUND 55,697 31,630 29,358 29,358 31,499 32,581 33,819 35,326 Total Resources 341,552 365,120 430,194 430,194 472,673 483,490 501,858 524,229 287,388 293,270 293,570 293,570 363,431 374,248 392,960 412,608 77,732 43,954 133,624 133,624 106,242 106,242 108,898 111,621 - 4,328 3,000 3,000 3,000 3,000 - -
Total Expenditures 341,552 365,120 430,194 430,194 472,673 483,490 501,858 524,229 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 121

HOUSING
Since its establishment in 1986, the City’s Housing Division has assisted dozens of low income, financially responsible residents with housing rehabilitation activities as well as home buying opportunities for first-time homebuyers.

In 2010 the Division applied for and received a $400,000 CDBG grant for the rehabilitation of dilapidated homes owned by low-income residents. This grant was successfully implemented and nearly all of the funds have been spent. Nine low-income households applied for assistance and were granted low interest, deferred loans for housing rehabilitation projects which included a wide variety of improvements such as weatherization; new roofs; ramps and other access improvements for handicapped residents; handicapped-accessible bathtubs and showers; electrical improvements and removal of electrical hazards; hot water heaters; heating and cooling systems and other improvements.

In 2012 the Division successfully applied for a $700,000 HOME grant which will provide funding for housing rehabilitation projects and a First Time Homebuyers program. Implementation of this grant will begin in 2013.

More recently, in 2022, the City of Lakeport was awarded a $208,650.00 CDBG-PL grant to prioritize the housing needs of our community through the development of a Housing Services Program Implementation Plan. The City plans to develop the following programs as part of this planning activity:

1. Owner Occupied Rehabilitation
o Description: This program aims to improve and rehabilitate owner-occupied homes within the community for qualified members of the community.
o Objectives: Enhance housing quality, safety, and accessibility for homeowners including a focus on elderly.

2. Homebuyer Program
o Description: The Homebuyer Program assists eligible individuals and families in purchasing their homes.
o Objectives: Increase homeownership rates and promote stable housing for income qualified residents.

3. Mobile Home Replacement Program
o Description: This program supports the replacement of aging mobile homes in flood prone areas to a new location with newer, energy-efficient models.
o Objectives: Improve living conditions for mobile home residents and remove units in flood prone areas that create impacts on lower income families.

4. Housing Condition Survey
o Description: Conduct a comprehensive survey of housing conditions within the community. o Objectives: Assess the state of existing housing stock, identify areas for improvement, and inform guideline and policy decisions for the owner-occupied rehabilitation program and homebuyer program.

Program planning and design are currently underway in calendar year 2024 and is expected to continue into next year.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 122

Dept.Community Development: Housing
No. 1053
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 209 LAKEPORT HOUSING PROGRAM FUND 54,597 115,963 60,000 60,000 - - - - 210 PLHA NAVIGATION CENTER - - 369,000 369,000 369,000 319,000 3,190,000 12,760,000 233 CDBG GRANT 2018DR - 3,500 100,000 100,000 100,000 100,000 1,000,000 4,000,000 238 CDBG GRANT 2017 2,600 - - - - - - -
239 CDBG GRANT 2022 - 4,500 208,650 208,650 208,650 208,650 2,086,500 8,346,000 240 HOME PROGRAM INCOME - - 10,000 10,000 10,000 10,000 100,000 400,000 Total Resources 57,197 124,836 747,650 747,650 687,650 637,650 6,376,500 25,506,000 124,836 57,197 747,650 747,650 687,650 637,650 6,376,500 25,506,000 Total Expenditures 57,197 124,836 747,650 747,650 687,650 637,650 6,376,500 25,506,000 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 123
POLICE
At the Lakeport Police Department, we are dedicated to working as a partner with our community and City government to provide a safe environment to live, work, visit, run a business or raise a family. Our City enjoys a very low crime rate and provides an exceptional quality of life. We are very proud to be a part of the team effort that has contributed to that success.

The Department is committed to providing high quality law enforcement services, consistent with professional standards and best police practices, and to protecting and respecting the rights of all citizens. The Department provides 24-hour police services to the Lakeport community. Services include uniformed patrol and traffic enforcement, parking enforcement, criminal investigations, school resource officer services, animal control, property & evidence control, records & support services and community relations & crime prevention.

The Lakeport Police Department focuses efforts on producing the following desired outcomes:
 Order and civility in public places
 Reduction of crime and victimization
 Offenders held accountable
 Efficient and effective use of resources (operational and financial)  Quality service and customer satisfaction
In an ongoing effort to reduce crime and increase public safety, the department uses community policing methods and programs which include Police Volunteers, Neighborhood Watch, DARE program and community outreach through social media, presentations and personal contacts.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 124

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 125
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 126

Dept.Police
No. 2010
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 2,451,358 2,288,728 3,073,540 2,743,540 2,736,203 2,757,230 2,808,423 2,930,122 211 K-9 FUND 11,449 7,070 15,000 15,000 15,000 15,000 15,279 15,941 Total Resources 2,462,807 2,295,798 3,088,540 2,758,540 2,751,203 2,772,230 2,823,702 2,946,063 1,696,576 1,601,122 2,167,535 1,837,535 1,951,104 1,972,131 2,070,738 2,174,274 575,211 595,828 707,005 707,005 734,599 734,599 752,964 771,788 24,011 265,857 214,000 214,000 65,500 65,500 - -
Total Expenditures 2,462,807 2,295,798 3,088,540 2,758,540 2,751,203 2,772,230 2,823,702 2,946,063 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 127

PUBLIC WORKS
The Public Works Department is dedicated to maintaining and improving the infrastructure of Lakeport. Our responsibilities include the maintenance and repair of city streets, storm drains, parks, engineering and buildings and grounds. We strive to provide efficient and effective services to enhance the quality of life for our residents, ensuring public safety, managing resources responsibly, and working collaboratively with other city departments and external agencies.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 128

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 129
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 130

ADMINISTRATION AND COMPLIANCE

BUDGET DETAIL

Dept.Public Works: Admin and Compliance
No. 3010
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 258,056 129,953 141,105 141,105 122,601 126,787 133,020 139,562 501 WATER UTILITY M & O FUND 157,167 116,382 215,596 215,596 187,671 194,871 204,451 214,506 601 CLMSD UTILITY M & O FUND 157,273 116,380 215,596 215,596 187,671 194,871 204,451 214,506 Total Resources 572,496 362,715 572,297 572,297 497,943 516,529 541,923 568,575 347,112 541,124 553,999 553,999 480,630 499,216 524,177 550,386 15,603 31,372 18,298 18,298 17,313 17,313 17,746 18,189 Total Expenditures 572,496 362,715 572,297 572,297 497,943 516,529 541,923 568,575 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 131

ENGINEERING
The City of Lakeport Engineering provides pre-development engineering information to builders and developers (the City maintains an extensive GIS system to map our utilities and infrastructure); develops and maintains standards for public facility installation by developers; reviews and recommends action on proposed subdivisions of land; provides engineering review of developer plans and specifications for public and semi-public improvements including grading, drainage, and streets, as well as inspecting such improvements when installed; and provides engineering design of projects as directed by the City Manager and the City Council. The Department supervises the maintenance of engineering drawings and files for and within the City limits, which are located at City Hall.

The primary functions of the Engineering Department are to:
 Provide various engineering services, surveying services, and technical assistance to the various City departments
 Provide timely engineering review for proposed development projects  Provide engineering review and inspection oversight for projects constructed on public property  Provide floodplain administration, solid waste disposal administration and associated public information services
 Provide consultation regarding city engineering for the City Manager and the City Council

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 132
Among the information included in this proposed budget are prior year actuals, current fiscal year budget and yearend estimates, and a projection of cost estimates for the next two years, which have been compiled based on known information to date.

ROADS AND INFRASTRUCTURE
The Roads and Infrastructure Division of Public Works provides for the maintenance and minor construction of all City streets, curbs and gutters, drainage systems and structures, and right-of-way improvements. This includes asphalt overlays and repairs, street signs, pavement markings, culvert maintenance and replacement, and other street related projects. This division also manages construction activities and maintenance of the City’s storm sewer collection system. Additionally, it provides other public service functions, including traffic control devices for parades and other special events, installing decorative or informational signage along City streets, and assisting other City departments with manpower for use in heavy lifting.

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Engineering
No. 1052
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 145,884 152,518 154,204 154,204 170,375 172,844 178,791 186,327 501 WATER UTILITY M & O FUND 37,436 45,800 64,298 64,298 69,764 70,987 73,430 76,525 601 CLMSD UTILITY M & O FUND 37,435 46,925 64,298 64,298 69,764 70,987 73,430 76,525 Total Resources 220,755 245,243 282,800 282,800 309,903 314,818 325,650 339,377 170,850 159,357 183,817 183,817 207,854 212,769 223,407 234,578 71,498 58,035 96,683 96,683 99,749 99,749 102,243 104,799 2,895 3,363 2,300 2,300 2,300 2,300 - -
Total Expenditures 220,755 245,243 282,800 282,800 309,903 314,818 325,650 339,377 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 133
Among the information included in this proposed budget are prior year actuals, current fiscal year budget and yearend estimates, and a projection of cost estimates for the next two years, which have been compiled based on known information to date.

PARKS, BUILDINGS AND GROUNDS
The Parks, Buildings, and Grounds Division provides for the operation and maintenance of Library, Xabatin and Westside Community Parks, special use areas, City Hall, and the Police Station. This Division provides administration and supervision of contract providers and park and building maintenance staff for landscaping, grounds, and building maintenance, including electrical and plumbing repairs, vandalism repairs, painting, custodial services, and litter abatement.

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.

Dept.Public Works: Roads & Infrastructure
No. 3020
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 1,082,625 978,891 577,206 577,206 557,439 564,955 171,884 177,585 130 GENERAL CAPITAL IMPROVEMENT - - 1,200,000 - 1,200,000 1,200,000 365,093 377,202 203 HUTA FUND 166,731 35,021 572,890 572,890 550,007 550,007 167,336 172,886 219 APC BIKE AND PEDESTRIAN 10TH ST - 2,174 130,000 130,000 130,000 80,000 24,340 25,147 232 ATP PLANNING SIDEWALKS - 1,076 230,000 230,000 230,000 200,000 60,849 62,867 402 LAKEPORT BLVD IMPRVMNT FUND - 69,582 350,000 350,000 - - - - 410 ER STORM DAMAGE PROJECTS 18,188 69,231 140,000 140,000 140,000 140,000 42,594 44,007 411 SAFE ROUTES TO SCHOOL FUND 354,329 1,461,046 - - - - - - 414 STORM DRAINAGE FUND - 28,710 130,000 70,000 20,000 20,000 6,085 6,287 415 CITY WIDE STRIPING-HSIP (SAFETY) - 2,125 260,000 260,000 260,000 260,000 79,103 81,727 501 WATER UTILITY M & O FUND 2,761 - - - - - - -
601 CLMSD UTILITY M & O FUND 2,662 - - - - - - -
Total Resources 1,627,296 2,647,856 3,590,096 2,330,096 3,087,446 3,014,962 917,284 947,708 266,177 160,889 294,837 294,837 277,891 285,407 299,677 314,661 248,703 206,439 635,364 635,364 632,543 602,543 617,607 633,047 Debt service - - - - - - - -
2,132,976 1,259,968 2,659,895 1,399,895 2,177,012 2,127,012 - - Total Expenditures 1,627,296 2,647,856 3,590,096 2,330,096 3,087,446 3,014,962 917,284 947,708 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 134
 Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Public Works: Parks, Buildings & Grounds
No. 3030
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 110 GENERAL FUND 304,033 483,517 633,549 633,549 412,231 416,617 174,796 181,116 228 DEPARTMENT BOATING AND WATERWAYS 158,635 - - - - - - - 236 CDBG GRANT 2020 - 26,263 480,000 480,000 480,000 480,000 201,389 208,671 413 LAKESIDE PARK GRANT FUND 955,225 2,396,398 1,268,000 1,268,000 - - - - 501 WATER UTILITY M & O FUND - 312 - - - - - -
601 CLMSD UTILITY M & O FUND - 312 - - - - - -
Total Resources 1,259,258 3,065,437 2,381,549 2,381,549 892,231 896,617 376,186 389,787 98,723 70,845 160,791 160,791 155,495 159,881 167,875 176,269 1,915,698 323,723 1,462,255 1,462,255 203,230 203,230 208,311 213,519 1,051,016 864,690 758,503 758,503 533,506 533,506 - -
Total Expenditures 1,259,258 3,065,437 2,381,549 2,381,549 892,231 896,617 376,186 389,787 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 135

UTILITIES

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 136
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 137

WATER OPERATIONS AND MAINTENANCE
The Water Operations and Maintenance (O&M) Division is responsible for the treatment and delivery of safe, reliable drinking water to the citizens of Lakeport. It provides 24-hour service and support to the public by responding to customer concerns, emergency water breaks/repairs, and ensuring the City has high quality drinking water in adequate supply for firefighting, domestic, and commercial use. The division operates and maintains 4 ground water wells, a surface water treatment facility, and a distribution system to private meters. The division also works with developers and customers on water service issues during project design to ensure water delivery is never in short supply.

The division continuously monitors the quality of the water that it provides to its residents and proudly maintains the distinction of providing the safest, clearest, and best tasting drinking water in Lake County.

Construction is an important activity of the Water O&M Division. The construction crew installs and maintains new and existing water and sewer systems to private property and within dedicated easements throughout the City. The crew works on emergency water breaks when they happen, and schedules the repair or replacement of water distribution deficiencies.

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 138
Among the information included in this proposed budget are prior year actuals, current fiscal year budget and yearend estimates, and a projection of cost estimates for the next two years, which have been compiled based on known information to date.

SEWER OPERATIONS & MAINTENANCE
The Sewer Operations and Maintenance (O&M) Division provides collection, treatment, and disposal of sewage in a manner compliant with the health and safety needs of the community and the environment. Delivering this service in the safest, most reliable method possible is the highest concern of the Utilities Department.

The Sewer division provides 24-hour service and support to the public by responding to customer concerns, emergency sewer stoppages, and ensures sewer system functionality. The division operates and maintains eight sewer lift stations, a secondary treatment and disposal facility, and a collection system to the customer’s property line.

The division works with developers and customers on sewer service issues during project design, service installation, and future needs. The division also inspects the collection system for Inflow and Infiltration (I&I) problems that require remediation to restore system capacity.

Dept.Public Works: Water O&M
No. 3060
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 501 WATER UTILITY M & O FUND 1,219,087 1,326,385 6,408,949 1,858,949 7,436,513 7,410,284 1,265,920 1,314,239 502 WATER EXPANSION FUND 42,807 23,271 190,000 190,000 210,000 530,000 90,541 93,997 Total Resources 1,262,110 1,349,656 6,598,949 2,048,949 7,646,513 7,940,284 1,356,462 1,408,236 634,073 619,744 689,908 689,908 665,365 680,483 714,507 750,233 571,757 473,802 623,690 623,690 626,297 626,297 641,954 658,003 143,826 168,564 5,285,351 735,351 6,354,851 6,633,504 - - Total Expenditures 1,262,110 1,349,656 6,598,949 2,048,949 7,646,513 7,940,284 1,356,462 1,408,236 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 139

BUDGET DETAIL
The operating budget presented here identifies expenditures and revenue sources by the department. Expenditures are detailed by character or function within the department to give the reader a fundamental understanding where resources are planned to be used. Such functions are classified as follows:
 Salaries and benefits, which include salaries and wages of full and part-time employees, healthcare premiums, City retirement contributions, overtime and standby costs, etc.  Operations, including costs associated with day-to-day activities, professional services, insurance costs, and travel and training.
 Debt service, if the department is responsible for any regular payments on bonds, loans, leases, or other long-term obligations. Generally, all debt service is managed in non-departmental.  Housing loans/grants, which typically are found only in the economic and housing divisions of the City Manager’s Office and Community Development Department, respectively.  Capital outlay, which typically identifies any expenditures related to semi-regular purchases, such as computer and technology, office equipment, building improvements, and other items that are capitalized and depreciated.

Dept.Public Works: Sewer O&M
No. 3070
2021-22 2022-23 2023-24 2023-24 2024-25 2024-25 2025-26 2026-27 Actual Actual Budget Actual (Est) Requested Recommended Projected Projected 601 CLMSD UTILITY M & O FUND 1,395,861 1,595,623 2,980,674 2,065,674 4,463,467 5,484,585 1,453,511 1,505,673 602 CLMSD EXPANSION FUND 196,024 7,981 1,235,000 35,000 720,000 720,000 190,813 197,660 Total Resources 1,592,202 1,604,197 4,215,674 2,100,674 5,183,467 6,204,585 1,644,323 1,703,333 637,593 603,498 707,750 707,750 666,865 681,983 716,082 751,886 842,412 683,091 901,423 901,423 905,601 905,601 928,241 951,447 124,192 305,613 2,606,501 491,501 3,611,001 4,617,001 - - Total Expenditures 1,592,202 1,604,197 4,215,674 2,100,674 5,183,467 6,204,585 1,644,323 1,703,333 Resources - Use
Surplus (Deficit) - - - - - - - -
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 140

ATTACHMENTS

BUDGET RESOLUTION

GANN LIMIT RESOLUTION

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 141

BUDGET RESOLUTION
RESOLUTION NO. XXXX (2024)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LAKEPORT, THE SUCCESSOR AGENCY TO THE LAKEPORT

REDEVELOPMENT AGENCY, AND THE BOARD OF THE CITY

OF LAKEPORT MUNICIPAL SEWER DISTRICT
ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2024-25
WHEREAS, the City Council of the City of Lakeport, the Successor Agency to the Lakeport Redevelopment Agency, and Board of the City of Lakeport Municipal Sewer District has reviewed the Annual Budget for the Fiscal Year 2024-25; and
WHEREAS, included in said budget are the necessary estimates of anticipated revenues and assessed evaluations for the properties subject to taxation by the City; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lakeport hereby adopts the budget for the City of Lakeport, the Successor Agency to the Lakeport Redevelopment Agency, and City of Lakeport Municipal Sewer District, including the recommended personnel schedules found therein, for the fiscal year beginning July 1, 2024, and ending June 30, 2025; and

THIS RESOLUTION was passed by the City Council of the City of Lakeport at a regular meeting thereof on the 18th day of June, 2024, by the following vote:

AYES:

NOES:

ABSTAINING:

ABSENT:

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 142

GANN LIMIT RESOLUTION
RESOLUTION NO. XXXX (2024)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKEPORT APPROVING THE FISCAL YEAR 2024‐25 APPROPRIATIONS LIMIT
FOR THE CITY OF LAKEPORT
WHEREAS, pursuant to California Government Code Section 7910, the City Council must, by resolution, establish its appropriations limit for each fiscal year.

NOW, THEREFORE, BE IT RESOLVED THAT the appropriations limit for the City of Lakeport for the 2024‐25 Fiscal Year shall be ($XX,XXX,XXX).

This resolution was adopted by the City Council of the City of Lakeport at a regular meeting thereof on the 18th day of June 2024, by the following vote:

AYES:

NOES:

ABSTAINING:

ABSENT:

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 143

GANN LIMIT CALCULATION
Proposition 4, approved by the voters in November 1979, added California Constitution, Article XIIIB. This article limits the level of most appropriations from tax sources that the state and most local government entities are permitted to make in any given year. The limit for each year is equal to the limit for the prior year, adjusted for changes in the cost-of-living and population plus other various adjustments as required. The first year in which appropriations limits applied to state and local governments in California was fiscal year (FY) 1980-81. The schedule below calculates the 2024-25 Appropriations Limit and compares it to the annual budget:

The City's limitation is calculated every year and is established by resolution of the City Council as part of the Annual Operating Budget. The City's appropriations subject to the Gann Limit totals $X,XXX,XXX, which is well below the authorized spending limit of $XX,XXX,XXX. Additional appropriations to the budget funded by non-tax sources such as beginning fund balances, grants or service charges are unaffected by the appropriations limit.

Historically, the City's Annual Appropriations Limit has exceeded annual appropriations and the City projects the trend to continue.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 144

APPENDICES

TRANSFERS SCHEDULE

DEBT SCHEDULE

PERSONNEL SCHEDULE

GLOSSARY OF TERMS

ACCOUNTING STRUCTURE

BUDGET POLICIES

FINANCIAL MANAGEMENT POLICIES

BUDGET SCHEDULE

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 145 TRANSFERS SCHEDULE
Fund Fund
Number Fund Name Amount Number Fund Name Amount Comments 211 BSCC Law Enforcement Grant 45,000 $ 110 General Fund 45,000 $ To support miscellaneous PD activities 241 CDBG Program Income 230,000 236 CDBG Grant 2020 230,000 To contribute to Silveira Center HVAC and electrical project 110 General Fund 455,830 140 Governmental Debt Service 455,830 To cover debt service costs Total Transfers Out $ 730,830 Total Transfers In $ 730,830General Fund $ 455,830 General Fund $ 45,000SCHEDULE OF TRANSFERS Fund Transferring From (Transfers Out) Fund Transferring To (Transfers In) Fiscal Year 2024-25

THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 146

DEBT SCHEDULES
For the year ended June 30, 2023 the following are the debt obligations for which the City is responsible for or is acting as a fiduciary to service.

Governmental fund activities:

USDA Police Station Bond
Police Station Bond with USDA Rural Development was issued in June 2017 to assist in the purchase and renovation of a new police station. Total issue $1,095,000. Annual principal and interest payments starting at approximately $45,000, at an interest rate of 2.38%, are due December 1 each year, semiannual interest payments are due June 1 and December 1 each year. Payments are secured by the real property. The obligation matures in the year 2056.

Balance due $ 989,000
Pension Obligation Bonds
On October 20, 2021 the City issued $7,920,000 in taxable Pension Obligation Bonds. Of the proceeds, $1,995,000 was used to refund the existing Pension Obligation Bonds while the remaining proceeds we used to pay down the majority of the outstanding UAL projected by CalPERS. Interest is payable semi-annually on June 1 and December 1 of each year, commencing June 1, 2022. The bonds mature in 2041 and principal is payable on June 1 each year, commencing June 1, 2022. The average coupon for the refunding bonds is 2.07%.

Balance due $ 7,490,000
2018 Series B Solar Bonds
On July 18, 2020, the City issued $4,770,000 revenue bonds to fund a solar and energy efficiency retrofit project.

The interest rate on the bonds is 2.0 - 3.5 and the maturity date is October 1, 2043. Interest is payable semi-annually on April 1 and October 1. The obligation is payable from revenues received from the General, Water and Sewer Funds.

Balance due $ 1,130,000
Proprietary (enterprise) fund activities:
2016 USDA Water Revenue Bonds
Water Revenue Bonds were issued with USDA Rural Development was issued in September 2016 to assist completing water infrastructure upgrade projects. Total issue $3,182,000. Annual principal and interest payments at approximately $110,000, at an interest rate of 1.63%, are due August 1, with semiannual interest payments due February 1 and August 1 each year. Payments are secured by water enterprise revenues. The obligation matures in the year 2056.

Balance due $ 2,831,400
Pinnacle Water Loan
Series 2000 COPs bond with USDA Rural Development was refunded in June 2016 and replaced with the Pinnacle Water Loan. Total issue $2,587,000. Annual principal and interest payments of approximately $175,250, at an interest rate of 2.65%, are due February 1 and August 1 each year. Payments are secured by water fund revenue. The obligation matures in the year 2035.

Balance due $ 1,908,000
2017 CLMSD Sewer District Assessment Bonds
2017-1 Sewer Assessment bonds. Total issue $2,854,000. Annual principal payments of approximately $230,000, at interest rate of 2.85%, are due March 2 and September 2 each year, secured by Municipal Sewer District No.1 revenue from the South Assessment District 91-1 area. The total obligation matures in the year 2032 Balance due $ 1,986,000

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 147

Wastewater Revenue Bonds, 2017 Refunding
2007 Series A, total remaining balance of $2,580,000 was refinanced to 2017 Wastewater Refunding on December 1, 2018. Total issue $2,723,000. Annual principal is due on October 1 and interest payments at 2.52% are due April 1 and October 1 each year, which are secured by wastewater fund revenue. The total obligation matures in the year 2030. The reacquisition price exceeded the net carrying amount of the old debt by $143,000. The City obtained an economic gain (difference between the present value of the debt service payments on the old and new debt) of $205,069.

Balance due $ 1,713,000
2017 USDA Wastewater Revenue Bonds
Series 2017 Wastewater enterprise revenue bonds. Total issue $3,433,000. Annual principal and interest payments of approximately $127,000, at an interest rate of 2.125%, are due April 1 and October 1 each year, secured by wastewater fund revenue. The total obligation matures in the year 2057.

Balance due $ 3,132,000
2018 Series A Solar Bonds
On July 18, 2020, the City issued $4,770,000 revenue bonds to fund a solar and energy efficiency retrofit project.

Balance due $ 3,225,000
Banner 2022 Water Bonds
Banner 2022 Water Bonds. Total issue $5,985,000. Annual principal and interest payments of approximately between $140,000 and $530,000, at an interest rate of 3.85%, are due February 1 and August 1 each year, secured by water revenue. The total obligation matures in the year 2048.

Balance due $ 5,985,000
Fiduciary activities:
2016 Tax Allocation Bond
2016 Tax Allocation Bond, Total issue $4,120,000. Annual principal is due on September 1 and interest payments are due semi-annually, September 1 and March 1 each year. Payment are secured by redevelopment tax increment revenue, maturing in year 2034.

Balance due $ 3,425,000
2004 Series B Bonds
2004 Series B bond, total issue $1,170,000. Annual principal is due on September 1 and interest payments are due semi-annually, at an annual interest rate of 5.31%, September 1 and March 1 each year. Payments are secured by redevelopment tax increment revenue, maturing in year 2035.

Balance due $ 320,000

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 148

PERSONNEL SCHEDULES

POSITION SUMMARY
Position changes included in the 2024-25 Budget resulted in no net increase to budgeted positions as follows:
classification changes for Water Supervisor to Utilities Superintendent, Wastewater Facilities Supervisor to Utilities Supervisor and Maintenance Worker to Utilities Supervisor. Reductions in the Electrical Mechanic Technician and Compliance Officer classifications which were added last year for succession planning. Additions of extra help in for building inspection and project coordination.

City of Lakeport
Fiscal Year 2023-24
Position Summary
Proposed
2021-22 2022-23 2023-24 2024-25
Classification Title FTE FTE FTE Change FTE
Admin Services Director/ City Clerk 1.00 1.00 1.00 1.00 Administrative Analyst 1.00 2.00 2.00 2.00
Administrative Specialist 2.00 1.00 2.00 2.00
Assistant City Manager/ Finance Director 1.00 1.00 1.00 1.00 Assistant/Associate Planner 1.00 1.00 1.00 1.00
Building Inspector - - - - -
Extra Help Building Inspector - - - 0.50 0.50
Chief Building Official 1.00 1.00 1.00 1.00
City Manager 1.00 1.00 1.00 1.00
Community Development Director 1.00 1.00 1.00 1.00
Community Development Technician 1.00 1.00 - -
Compliance Officer 1.00 1.00 1.50 (0.50) 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00
Electrical Mechanic Technician 1.00 1.00 1.50 (0.50) 1.00 Equipment Mechanic 1.00 1.00 1.00 1.00
Finance Director - - - -
Financial Services Specialist 3.00 3.00 3.50 3.50
GIS/Asset Manager 1.00 1.00 1.00 1.00
Government Accountant 1.00 1.00 1.00 1.00
Maintenance Worker 7.00 7.00 7.00 (1.00) 6.00
Parks Foreman - - - -
Parks Leadworker - 1.00 1.00 1.00
Parks Maintenance Worker 2.00 2.00 2.00 2.00
Police Chief 1.00 1.00 1.00 1.00
Police Lieutenant /Captain 1.00 1.00 1.00 1.00
Police Flexible Classifications 11.00 11.00 11.00
Police Officer 7.00 - - -
Police Officer (School Resource Officer) 1.00 - - -
Police Part-time Help - - - -
Police Records Supervisor 1.00 1.00 1.00 1.00
Police Records and Evidence Clerk 1.00 1.00 1.00 1.00
Police Sergeant 3.00 - - -
Projects Coordinator 1.00 2.00 2.00 2.00
Extra Help Projects Coordinator - - - 0.50 0.50
Public Works Director 0.50 1.00 1.00 1.00
Public Works Extra Help 0.75 - - -
Public Works Foreman - - - -
Public Works Superintendent 2.00 1.00 1.00 1.00
Utilities Operator 4.00 4.00 4.00 - 4.00
Utilities Director - 1.00 1.00 1.00
Utilities Superintendent 1.00 - - 1.00 1.00
Utilities Supervisor - - - 2.00 2.00
Wastewater Facilities Supervisor 1.00 1.00 1.00 (1.00) - Water Supervisor 1.00 1.00 1.00 (1.00) -
Total FTE 54.25 55.00 56.50 - 56.50
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 149

SALARY SCHEDULE
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 150

CITY BENEFIT PLANS
The City of Lakeport provides its employees with an excellent and comprehensive benefit program. Listed below is a summary of the City’s benefits for full-time employees.

Employee Benefits:
 Medical – employees pay a small percentage of the medical premium  Dental
 Vision
 Life
 Disability
 Section 125 pre-tax premiums
 Paid Vacation – Vacation leave starts at 80 hours annually, increasing to 200 hours based on time in service
 Paid Sick Leave – Sick leave accrual of 12 days per year  Paid Holiday (Typically 13)
 Paid Bereavement Leave
 Retirement plan through CalPERS
 Employee Assistance Plan (EAP)
 Job Training
 Certification Incentive Program for eligible positions  Uniform allowance for sworn personnel
 P.O.S.T. Certification Pay – 2.5% certificate pay for Intermediate Certificate and 2/5% for Advance Certificate
Employee Funded Supplemental Employee Benefits:
 Aflac
 ID Shield
 Legal Shield
 Valic 457 Deferred Compensation / Retirement Plan
 Nationwide 457 Deferred Compensation / Retirement Plan  Reach Air Lift
 Redwood Credit Union

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 151

California Public Employees Retirement System (CalPERS) Summary The City of Lakeport eligible employees are members of CalPERS Retirement System, which provides generous retirement benefits. The California Public Employees Retirement System (CalPERS) is a defined benefit plan where retirement benefits are based on a formula, rather than contributions and earnings to a savings plan. Retirement benefits are calculated based on a member’s yeas of service credit, age at retirement, and final compensation (average salary for a defined period of employment).

CalPERS Eligibility and Funding
Your eligibility is based on part time or intermittent employment of 1,000 hours of service within a fiscal year.

Membership is mandatory for all those employees who are eligible. CalPERS vesting is 5 years.

CalPERS retirement benefits are funded from three difference sources:

1. Employer contributions

2. Employee contributions

3. Earnings from investment of these funds
Retirement Benefit Classifications and Formulas
While there are many variable in figuring your service retirement benefits, the basic formula is: Credit (years worked) X Benefit factor (percent of year) X Final Compensation (monthly dollars) = pension amount.

Classifications
Classic Miscellaneous Member: 2.5% at 55; which means you can retire at 55 and receive 2.5% X (years of service) X (average of highest 3 years’ salary).

PEPRA Miscellaneous Member: 2% at 62; which means you can retire at 62 and receive 2% X (years of service) X (average of highest t3 years’ service)
Safety Classic Member: 3% at 55; which means you can retire at 55 and receive 3% X (years of service) X (average of highest 3 years’ salary)
Safety PEPRA Member: 2.7% at 57; which means you can retire at 57 and receive 2.7% X (years of service) X (average of highest 3 years’ salary)

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 152

GLOSSARY OF TERMS
Adopted budget
The city council approved annual budget establishing the legal authority for the expenditure of funds as set forth in the appropriation resolution.

Accrual/accrual basis of accounting
A method of accounting that recognizes the financial effect of transactions, events and inter-fund activities when they occur, regardless of the timing of related cash flows.

Annual financial report
A financial report applicable to a single fiscal year.

Appropriation
An authorization made by the city council, which permits officials to incur obligations against and to make expenditures of resources. Appropriations are usually made to fixed amounts and are typically granted for a oneyear period.

Assessed valuation
A valuation set upon real estate or other property by a government as a basis for a tax levy.

Audit
A view of the city accounts by an independent auditing firm to substantiate year-end fund, salaries, reserves and cash on hand.

Beginning/ending fund balance
Appropriated resources available in a fund from the prior/current year after payment of the prior/current year’s Expenses. This is not necessarily cash on hand.

Bond
A city may raise capital by issuing a written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, together with periodic interest at a specified rate.

Budget
A plan of financial operation embodying an estimate of proposed appropriations for a given period of time and the Proposed means of financing them.

Budgetary basis
The method of accounting applied to the budgetary accounts and process.

Budgetary control
The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of appropriations and available resources.

Budget message or budget transmittal letter
A general discussion of the proposed budget as presented in writing by the city manager to the city council. The message contains an explanation of principal budget items and summaries found in the prepared budget relative to the current year adopted budget.

Budgetary basis the form of accounting utilized throughout the budget process.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 153

C.O.P.

Community oriented policing
Debt service
Payment of interest and repayment of principal to holders of the city’s debt instruments (bonds).

Debt service fund
Governmental fund type used to account for the accumulation of resources for, and the payment of, general longterm debt principal and interest.

Deficit an excess of expenditures or expenses over resources.

Department
An operational and budgetary unit designated by the city council to define and organize city operations.

Depreciation
The portion of the cost of a fixed-asset charged as an expense prorated over the estimated life of the asset.

Encumbrance
An amount of money committed for the payment of goods and services not yet received or paid for. A purchase order is a common encumbrance.

Estimated revenues
The budgeted, projected revenues expected to be realized during the budget (fiscal) year to finance all or part of the Planned expenditures.

Expenditure the actual payment for goods and services.

Expenses
The incurrence of liabilities or the consumption of assets arising from the delivery or production of goods, rendering Services or carrying out other activities that constitute the entity’s ongoing major or central operation. The term applies to the city’s enterprise and internal service funds.

Fiscal year (FY)
A 12-month period of time to which the budget applies. For the city of Lakeport, it is July 1 through June 30.

Fixed asset
A long-lived tangible asset obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include land, buildings, equipment, improvements to other assets and infrastructure (i.e., streets, highways, bridges, etc.).

Full time equivalent (FTE) position
The amount of time a position has been budgeted for in terms of the amount of time a regular, full-time employee normally works in a year (2,080 hours).

Fund
An accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities and residual equities, or balances and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations.

Fund balance
The difference between the assets (revenues and other resources) and liabilities (expenditures incurred or committed to) for a fund. It also represents the accumulated net resources of a fund available for reservation, designation or for appropriation.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 154

Gann
Refers to the last name of the individual who championed proposition 13 and secured the passage of the constitutional amendment that led to the property tax rollback in the 1970’s.

GASB
Governmental Accounting Standards Board.

Generally accepted accounting principles (GAAP)
Uniform minimum standards and guidelines for accounting and reporting. These standards govern the form and content of the annual financial statements of an entity. The primary authoritative body on the application of GAAP to state and local governments is the governmental accounting standards board (GASB).

General fund
The primary governmental fund used to account for all financial resources, except those required to be accounted for in another fund.

General plan
A comprehensive, long-range policy guide intended to promote efficient and desirable growth in the community.

Governmental funds
Distinguished by their measurement focus on determining financial position and changes in financial position.

Grants
Contributions of gifts or cash or other assets from another government to be used or expended for a specific purpose, activity or facility.

Infrastructure
Facilities that support the continuance and growth of a community. Examples include roads, water lines, sewers, Public buildings, parks and airports.

Interfund transfers
Monies moved from one fund to another. The money is transferred to finance the operations of another fund or to Reimburse the fund for expenses.

Line item
The description of an object of expenditure, i.e. Salaries, supplies, professional services and other operational costs.

Maintenance & operation (M&O) costs
The day-to-day operating and maintenance costs of a municipality. These costs include personnel, gas, electric utility bills, telephone expense, reproduction costs, and postage and vehicle maintenance Modified accrual
An adaptation of the accrual basis of accounting for governmental funds types. Revenues and other financing Resources are recognized when they become available to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred.

Notes
A paper that acknowledges a debt and promises payment to a specified party of a specific sum, describing a time of maturity that is either definite or will become definite.

Object an individual expenditure account.

Objective
A measurable output that an organization strives to achieve within a designated time frame. The achievement of the Objective advances an organization toward a corresponding goal.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 155

Operating budget
Plans of current expenditures and the proposed means of financing them. The annual operating budget, as distinguished from the capital program budget, is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled.

Operating deficit the deficiency of operating revenues under expenditures.

Operating expenses
Expenditures for materials, supplies and services which are ordinarily consumed within a fiscal year and which are not included in the program inventories.

Operating surplus
The excess of operating revenues over operating expenditures.

Ordinance
A formal legislative enactment by the city council. It is the full force and effect of law within the city boundaries unless preempted by a higher form of law.

Performance measures
Measurement of service performance indicators that reflect the amount of money spent on services and the resulting outcomes at a specific level of services provided.

Program
A group of related activities performed by one or more organizational units for the purpose of accomplishing a city Responsibility.

Proposed budget
This refers to the status of an annual budget, which has been submitted to the city council by the city manager and is pending public review and city council adoption. Also referred to as the “preliminary budget”.

Reserve
An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriations.

Resolution
A special order of the city council, which has a lower legal standing than an ordinance.

Resources
Total amounts available for appropriation including estimated revenues, fund transfers and beginning fund balances.

Retained earnings
An equity account reflecting the accumulated earnings of an enterprise or internal service fund.

Revenue
Income received through such sources as taxes, fines, fees, grants or service charges that can be used to finance Operations or capital assets.

Risk management
An organized attempt to protect an organization’s assets against accidental loss in the most cost-effective manner.

Self-insurance
A term often used to describe the retention by an entity of a risk of loss arising out of the ownership of property or the activity of the agency. It is distinguished from the transfer of risk to a third party (insurance company).

Service effort a measure of expected output by a budgetary program.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 156

Special revenue funds
A governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes.

Subventions
Revenues collected by the state (or other level of government), which are allocated to the city on a formula Basis. The major subventions received by the city come from the state of California and include motor vehicle in-lieu and gas tax.

Tax allocation bonds
A bond issued that has a specific tax revenue source that backs the payment of the debt. In the city, these are not Issued for general fund purposes.

Transfer in/out
Movement of resources between two funds. Example: an interfund transfer would include the transfer of operating Resources from the general fund to an enterprise fund.

Transient occupancy tax (tot)
This revenue source originates in a tax placed on lodging facilities for the occupancy of a room. Lakeport has a 10% tax for such occupancies.

Trust funds
Funds held by the city that are subject to the terms of the trust that created the source of funding.

User charges
The payment of a fee in direct receipt of a public service by the party who benefits from the service.

Workload indicators
Statistical information that indicates the demands for services within a given department or division. Workload indicators are a type of performance measure utilized by departments or divisions to assess its level of service.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 157

ACCOUNTING STRUCTURE
City Government Services
The City provides the following municipal services directly:
 Building Permit/Plan Approval
 Planning, Zoning and Land Use
 Engineering
 Public Safety (Fire provided by Lakeport Fire Protection District)  Street Maintenance
 Economic Development
 Housing Services
 Water and Sewer Utilities
 Solid Waste Management (Waste collection handled by franchise trash hauler, Lakeport Disposal) Accounting System and Budgetary Control
In developing and evaluating the City’s accounting system, consideration is given to the adequacy of internal accounting controls, managerial reporting, purchasing, and budgetary control. Controls are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition and the reliability of financial records for preparing financial statements and maintaining accountability.

The concept of reasonable assurance recognizes that the cost of a specific control feature should not exceed the benefits likely to be derived and the evaluation of costs and benefits require estimates and judgments by management. The City’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

Basis of Accounting
The budgets of all governmental fund types are prepared on a modified accrual basis. Under the modified accrual basis, revenue is recognized when it becomes measurable and available. “Measurable” means the amount can be determined and “available” means collectible within the current period or soon enough thereafter to pay current liabilities. This is generally within sixty (60) days after the end of the fiscal year. Expenditures are recognized when the related fund liability is incurred. The budgets of proprietary funds (water and sewer enterprise funds), as well as fiduciary funds (OPEB trust fund), are prepared on an accrual basis. Under this method, revenue is recognized when earned and expenses are recognized at the time the liability is incurred.

GASB 34
Beginning with the fiscal year ending on June 30, 2011, the City implemented the provisions of GASB 34 with the publication of our Annual Financial Report. The City intends to produce its first Comprehensive Annual Financial Report (CAFR) for this fiscal year. The CAFR presents the status of the City’s finances on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget with the following exceptions:
 Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP) as opposed to being expended when paid (budget).  Principal payments on long-term debt within the enterprise funds are applied to the outstanding liability on a GAAP basis as opposed to being expended on a budget basis.  Capital outlays within the enterprise funds are recorded as assets on a GAAP basis and expended on a budget basis.

Inventory for governmental activities is recorded as an expenditure at the time it is purchased. For business-type activities, inventory us expensed when used.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 158

FINANCIAL/BUDGET POLICIES
Policy
The City Manager shall submit a proposed budget to the City Council each year for sufficient time to review and debate the budget before adoption. The proposed budget is balanced either through the matching of ongoing revenues with proposed expenditures or the use of existing reserves.

Budget Basis
The budgets of general government type funds (for example, the general fund or gas tax funds) are prepared on a modified accrual basis. Briefly, this means that obligations of the City are budgeted as expenditures, but revenues are recognized only when measurable and available.

The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s finances on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares the budget.

Responsibility
The departments are responsible for preparing their budgets in accordance with the guidelines provided by the City Manager and Finance Director. The Finance Department provides cost data related to staffing and other committed obligations. Departments provide cost information related to program and capital projects. The Finance Director prepares all revenue, debt service and reserve estimates.

Operating Budget
Ongoing operating costs should be supported by ongoing, stable revenue sources. This protects the City from fluctuating services levels and avoids crises when one-time revenues are reduced or removed. Listed below are some corollaries to this policy:
 Fund balances or contingency accounts should be used only for one-time expenditures, such as capital equipment and capital improvements.
 Ongoing maintenance costs, such as street resurfacing and other infrastructure improvements, should be financed through recurring operating revenues rather than through bond issuance.  Fluctuating federal grants should not be used to fund ongoing programs.

Budget Review
During the budget review phase, the City Manager’s Office, in conjunction with the Finance Department and Human Resources, analyzes new positions, operating and capital budget requests. This information is compiled, and the City Manager and Finance Director hold meetings with each department to review their estimated expenditures for the current fiscal year and the proposed baseline requests and enhancements for the proposed budget year.

At the completion of these meetings, the Finance Director again compiles all the financial data and presents the proposed budget to the City Manager for review.

Budget Adoption
The City Manager presents - via publicly noticed workshops - the budget to the City Council. Public hearings are held, and after modifications and revisions, the budget is adopted by resolution.

Budget Implementation
A budgetary control system is maintained to ensure compliance with the budget. The Finance Department is responsible for setting up the budget for tracking purposes and is charged with ensuring fund availability during the year to cover expenditures and appropriations. Reports comparing the budget with expenditures are generated and sent to departments on a monthly basis.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 159

Budget Revision
Actual expenditures may not exceed budgeted appropriations at the fund level. The City Manager or his/her designee is authorized to transfer budgeted amounts at the department and object (account) level. The City has the following programs accounted for through its governmental funds: City Council, Administration, City Attorney, Finance, Community Development, Police, Public Works and Non-Departmental. Use of unappropriated reserves must be specifically approved by the City Council.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 160

FINANCIAL MANAGEMENT POLICIES
General Policies
 All current operating expenditures will be paid for with current revenues, unless the use of reserves is approved by the City Council.
 Budgetary emphasis will focus on providing high quality municipal services, recognizing the fundamental importance to the citizens of public safety and properly maintained infrastructure.  The budget will strive to provide sufficient funding for adequate maintenance and orderly replacement of capital facilities and equipment.
 Future maintenance needs for all new capital facilities will be identified with the inclusion of the capital project.  Encouraging cost savings and promoting efficiencies is an ongoing commitment.  Strong customer service and productivity improvements with a focus on cost savings remain important budgetary goals.

Revenue Policies
 A diversified and stable revenue system will be maintained to shelter the City from temporary or one-time fluctuations in any single revenue source.
 Revenues will be conservatively estimated.
 Intergovernmental assistance in the form of grants and loans will be used to finance only:
o Those capital improvements which can be maintained and operated over time; or o Operating programs that can either be sustained over time or have a limited horizon.  In general, one-time revenues will be used only to support capital or other non-recurring expenditures. Onetime revenues may be used for operating programs only after an examination determines if they are subsidizing an imbalance between operating revenues and expenditures; and then only if a long-term forecast shows that the operating deficit will not continue.
 Development process costs and related administrative expenses will be offset by development fees.  The City will identify basic tax-provided services and will establish user fees and charges for services provided in excess of basic services and/or to non-taxpaying users.

Reserve Policies
 The City is committed to maintaining a prudent level of financial resources to protect against the need to reduce service levels because of temporary revenue shortfalls or unpredicted expenditures. The City’s General Reserve is made up several components as follows:

Operating Reserve – 15% (approximately two months of operating cash) Reserve for Economic Uncertainties and Disaster – 20% (amount is approximately $1,000,000) Total General Reserve – 35%
 Balances are reflected as a percentage of annual operating expenditures. Budgeted use of General Reserve components must be approved by the Council. If balances should fall below the amounts above, any amount of revenue above expenditures or surplus will be used first to replenish general fund reserves to required levels in the priority listed above. If reserve levels are met surplus amount will be considered for additional reserve funding or other discretionary purposes. Under no circumstances should the general reserve balance drop below the operating reserve amount of 15%The City Council has discretion on budgeting the use of fund balances which exceed the calculated general fund reserve.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 161

 The General Fund is primarily responsible for improving and maintaining the City’s local streets and roads.

Cost estimates to bring the city-wide Pavement Management Index score to 100 are $50 million. From timeto-time road improvement and maintenance projects get postponed as a result of unforeseen circumstances or rising costs. Road improvement and maintenance projects are expensive and oftentimes exceed the City’s ability to budget will current resources in a single year. The RIMF would allow for resources previously budgeted for road improvement and maintenance projects to be accumulated and expended specifically to benefit the City’s road improvement and maintenance fund. Contributions to the RIMF will be equal to the difference between budgeted one-time road department expenditures and actual one-time road department expenditures for a given fiscal year. RIMF funds may be used towards improving and maintaining City local streets and roads.
 Upon the issuance of a Pension Obligation Bond (POB) a Pension and OPEB Reserve Fund (PORF) will be established in the amount of $600,000 initially. This amount represents approximately the annual contribution amounts for unfunded OPEB and Pension Liabilities.
 In the event that multiple fund balance types are available for an expenditure, the expenditure will be made from the most restricted resource available at the time. Implementation of this policy requires Restricted funds to be expended before Committed Funds and Committed Funds to be expended before Assigned Funds.

Unassigned funds should, therefore, only be used when all other available resources have been exhausted.  For purposes of this policy the City maintains two Operating and Maintenance Funds for Water and Wastewater. Unique to these funds is the responsibility to quickly repair the water and wastewater infrastructure in the event of a failure.
 The City is committed to maintaining a prudent level of financial resources to protect against the need to reduce service levels because of temporary revenue shortfalls or unpredicted expenditures. The City’s Water and Wastewater Enterprise Reserves are made up several components as follows:

Operating Reserve – 33% (approximately 120 days of operating cash) Reserve for unexpected infrastructure failure – 25%
Reserve for Economic Uncertainties and Distaster – 20% (amount is approximately $400,000)
Unfunded Liability Reserve – 12% (approximately the annual contribution amounts for unfunded OPEB and Pension Liabilities)
Total Enterprise Reserve – 90%
 Balances are reflected as a percentage of annual operating expenditures. Budgeted use of Enterprise Reserves must be approved by the Council. If balances should fall below the amounts above any amount of revenue above expenditures or surplus will be used first to replenish reserves to required levels in the priority listed above. If reserve levels are met surplus amount will be considered for one-time expenditures. Under no circumstances should the enterprise reserve balance drop below the operating reserve amount of 33%.  For more information regarding reserve policy see “Reserve and Pension Policy”.

Cash Management
 Investments and cash management will be the responsibility of the Finance Director.  In accordance with Section 53646 of the Government Code, the City Council will review and update annually an investment policy. The primary purpose of this policy is to set forth the City’s investment philosophy and objectives. The City’s investment objectives are, in order of priority: safety; compliance with federal, state and local laws; liquidity; and yield. The policy also specifically outlines authorized investments, the maximum maturities allowed for each investment instrument, and the criteria used to determine qualified depositories and/or dealers.
 The City invests all idle cash as determined by analysis of anticipated cash flow needs. Specific emphasis will be placed on future cash requirements when selecting maturity dates to avoid forced liquidations and the potential corresponding loss of investment earnings.
 In order to maximize yields from the overall portfolio, the City will consolidate cash balances from all funds for investment purposes, and will allocate investment earnings to each fund that has a positive cash balance.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 162

 The City will maintain the investment portfolio under the “Prudent Person Standard.” The “Prudent Person Standard” is as follows: Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. The investment officer, acting in accordance with written procedures and the investment policy and exercising due diligence, shall be relieved of personal responsibility for the credit risk of an individual security or market price changes, provided deviations from expectations are reported within 30 days and appropriate action is taken to control adverse developments.  To protect against potential losses by collapse of individual securities and/or dealers, and to enhance access to securities, interest payments and maturity proceeds, all securities owned by the City will be held in safekeeping by a third party bank trust department, acting as the City’s agent.  The Finance Director will generate a quarterly report to the City Council in accordance with all state laws and City investment policy requirements.

Debt Policy
 It is the intent of the City of Lakeport to issue debt in a manner that adheres to state and federal laws, existing bond covenants and prudent financial management.
 The General Fund currently does not have any general obligation bonds and does not anticipate issuing such debt.
 When the City finances capital projects by issuing bonds, it will pay back the bonds within a period that is consistent with the useful life of the project.
 The City will not use long-term debt financing for any recurring purpose such as current operating and maintenance expenditures. Short-term debt instruments such as revenue tax or bond anticipation notes shall be excluded from this limitation.
 The City will generally conduct debt financing on a competitive basis. However, negotiated issues may be used due to market volatility or the use of an unusual or complex financing or security structure.  The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
 The City will operate under the provisions of Proposition 13, the California Constitutional Amendment that limits the incurrence of “general obligation” debt. To incur this debt, the City must receive a two-thirds (2/3) vote of the voters at a general election.
 For more information regarding debt policy see “Debt Management Policy”.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 163

Cost Allocation
 The City may establish internal service funds. These funds would be utilized to accumulate resources for specified needs and to fund those needs as they arise via transfers in and out to/from the General Fund.  Allocable costs which benefit multiple departments or funds are direct budgeted and charged to the applicable department or fund. Percentage of payroll is a commonly used method of allocation.

Risk Management
 The City maintains a comprehensive risk assessment program and annual hazard survey to identify areas that may pose liability issues.
 The City has a policy of vigorously defending claims filed against the City of Lakeport and continues to maintain an excellent loss history.

Annual Audit
 Sound accounting practices dictate that the performance of an annual audit is a prudent business decision.

It promotes accountability, transparency, and compliance with the adopted budget and the will of the citizens of Lakeport.
 The City requires an annual audit of the books of account, financial records, inventories and reports of all City officers and employees involved in the handling of financial matters by a qualified independent auditor.  The independent auditing firm will be selected by the City based on a competitive proposal process. It is the policy of the City that the most qualified firm is selected and therefore the “lowest cost” approach is not the defining method of selecting an auditing firm.
 The City shall issue a Request for Proposal for audit services at least every five years.

CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
RECOMMENDED Page | 164

BUDGET SCHEDULE
Meeting Date: 06/04/2024 Page 1 Agenda Item # VII.B.1.

CITY OF LAKEPORT
City Council
City of Lakeport Municipal Sewer District
Lakeport Redevelopment Successor Agency
Lakeport Industrial Development Agency
Municipal Financing Agency of Lakeport

STAFF REPORT
RE: Approve Changes to Utilities Classifications and Position Allocation
MEETING DATE: 06/04/2024
SUBMITTED BY: Kelly Buendia, Administrative Services Director PURPOSE OF REPORT: Information only Discussion Action Item WHAT IS BEING ASKED OF THE CITY COUNCIL/BOARD:

The City Council is being asked to approve changes to the Utilities Superintendent and Water/Wastewater Supervisor classifications and add a Utilities Underground Supervisor classification. The City Council is further asked to approve related changes to the Position Allocation Summary.

BACKGROUND/DISCUSSION:

From time to time the city finds it necessary to adjust the classification system for the purpose of operational efficiency, to provide promotional opportunities, and to prepare for succession. In reviewing the organizational structure within the Utilities Department, it was noted that the Director had too many direct reports, effectively pulling him into the weeds of day-to-day operations and away from other priorities.

TREATMENT FACILITIES
Staff is recommending that the city modify the Utilities Superintendent classification, placing the incumbent in charge of general oversight of all water and wastewater operations with the assistance of the Water/Wastewater Treatment Supervisor. Currently, supervision of the two plants is divided between two supervisory classifications that report to the Director (see the attached organizational chart). The recommended changes would require the two classifications to be skilled in both water and wastewater treatment.

Utilities Superintendent
Staff is recommending that the Utilities Superintendent I/II classifications be converted to a singular Utilities Superintendent classification with certification requirements that are more in-line with city operational needs.

This change also offers a promotional opportunity for an existing employee, which will assist with both succession goals and retention of a good employee. The pay is commensurate with other similar positions and will incentivize the multi-discipline requirements. Reporting directly to the Utilities Director, the Superintendent will have oversight of both treatment plants. The Utilities Superintendent would also be responsible for the city’s underground infrastructure maintenance planning.

Water/Wastewater Treatment Supervisor
Staff is recommending the suspension of the Wastewater Operations Supervisor and Water Operations Supervisor classifications in favor of a singular Water/Wastewater Treatment Supervisor. This classification is also a multi-discipline classification that will offer a promotional opportunity for an existing employee. An incumbent that is successful in this position would be positioned to be promoted to the Superintendent position Meeting Date: 06/04/2024 Page 2 Agenda Item # VII.B.1.
one day, setting the city up for succession. City operations would benefit by having a supervisor that can provide back-up in both plants. This classification reports to the Utilities Superintendent and supervises operators that are multi-disciplined.

UNDERGROUND MAINTENANCE/CONSTRUCTION
City maintenance crews are divided between the utilities division and the streets division. The two crews frequently join together for larger projects, under the leadership of the Public Works Superintendent in collaboration with the Utilities Director.

For routine maintenance, the crews divide into their areas of expertise. The underground program would benefit by having a supervisor that works more directly with the Utilities Superintendent for maintenance program planning. Large scale construction projects will continue to require collaboration between the divisions under the leadership of the PW Superintendent.

Utilities Underground Supervisor
The Utilities Underground Supervisor will provide leadership to the underground maintenance crew. Adding this classification will provide a promotional opportunity for an existing employee and further enhance the city’s succession planning efforts.

Along with the changes proposed to the classifications, the suggested restructuring has been included in the proposed 2024/25 budget. The changes can be seen in the proposed Position Summary as follows:

Remove Water Operations Supervisor position.

Remove Wastewater Operations Supervisor position.

Remove Maintenance Worker III position.

Add Utilities Superintendent position.

Add Water/Wastewater Treatment Supervisor position.

Add Utilities Underground Supervisor position.

It is worthy of noting that staff has not yet discussed these proposed changes with the appropriate bargaining units but will do so in upcoming scheduled meetings and approval should be conditioned upon outcomes of the meet and confer process. If there are substantive changes during that meet and confer, staff will bring the item back to Council.

OPTIONS:

1. Approve Utilities reorganization including the removal of the Water Operations Supervisor, Wastewater Operations Supervisor, and Maintenance Worker III positions and the addition of Utilities Superintendent, Water/Wastewater Treatment Supervisor and Utilities Underground Supervisor positions.

2. Approve changes to the Utilities Superintendent classification with a pay class of XXXX and Water/Wastewater Supervisor classification at a pay scale of $$$ and add a Utilities Underground Supervisor classification at pay of $$$.

3. Deny options 1 & 2.

4. Provide other direction.

FISCAL IMPACT:
☐ None ☒ included in proposed budget Budgeted Item? ☒Yes ☐ No Budget Adjustment Needed? ☐Yes ☒ No If yes, amount of appropriation increase: $ Affected fund(s): ☐ General Fund ☒ Water OM Fund ☒ Sewer OM Fund ☐ Other:

Comments: The Council approves staffing costs through the budget process.

Meeting Date: 06/04/2024 Page 3 Agenda Item # VII.B.1.

COUNCIL PRIORITIES:
☒ Priority #1: Public Safety & Crisis Response
☒ Priority #2: Disaster Resiliency
☒ Priority #3: Good Governance & Fiscal Stability
☒ Priority #4: Capital Infrastructure Improvement
☒ Priority #5: Safe, Sustainable & Attractive Neighborhoods ☒ Priority #6: Economic Development
SUGGESTED MOTIONS:

Conditioned upon completion of the meet and confer process with the appropriate bargaining units:

1. Motion to approve proposed changes to the Utilities Superintendent; changes to the Water/Wastewater Treatment Supervisor; and add a Utilities Underground Supervisor classification.

2. Motion to approve the Utilities reorganization including the removal of the Water Operations Supervisor, Wastewater Operations Supervisor, and Maintenance Worker III positions and the addition of Utilities Superintendent, Water/Wastewater Treatment Supervisor and Utilities Underground Supervisor positions.
☒ Attachments: 1. Job Descriptions- strikethrough format

2. Revised Position Summary 2024-25 FY

3. Utilities & Public Works Organizational Chart
1 CITY OF LAKEPORT

UTILITIES SUPERINTENDENT I AND II
Job Description

DEFINITION
This is an administrative position which requires the ability to plan, organize, supervise and administer all aspects of water and sewer maintenance; operations; planning; regulatory compliance; budgetary and construction activities.

The incumbent will administer the sewer and water divisions to assure compliance with all regulatory agencies; supervise the operations and maintenance of the water and sewer divisions; administer the training of sewer and water staff; prepare written and oral reports; assist in the operations and maintenance of the water and sewer facilities; develop work plans and make work assignments; establish maintenance schedules; supervision; performs other duties as required.

CLASS CHARACTERISTICS
Supervises water and wastewater operations/maintenance staff. Receives general supervision from the Utilities Director or his designee.

ESSENTIAL FUNCTIONS
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address business needs and changing business practices.

Develops, implements and monitors operating and maintenance procedures and recommends alterations in the water and sewer facilities and procedures to improve effectiveness and efficiency; assists in the planning and development of new facilities and equipment; recommends equipment specifications.

Ensures that safe working practices are followed and directs the proper maintenance of all equipment, tools and facilities.

Prepares and maintains records of facility locations, sizes, model numbers, material types, maintenance activities, performance evaluations, monitoring reports, compliance reports, laboratory tests, etc.

Directs, supervises and assists in the installation of pipelines, pumps, treatment facilities and other ancillary equipment and materials used in the water and sewer divisions.

Investigates malfunctions in water and sewer facilities and directs troubleshooting and repair activities. Participates in the operations and maintenance of the water and sewer facilities.

Prepares the operating budget for the water and sewer divisions and prepares billings for other than monthly user charges. Prepares cost estimates for maintenance and repair activities. Assists in the preparation of the capital budgets and capital improvement programs for the water and sewer divisions.
2 Prepares graphs and written and oral reports concerning sewer and water facilities.

Attends meetings as a representative of the water and sewer divisions.

Supervises the maintenance of an inventory of materials and equipment needed to make repairs on the water and sewage facilities.

Reviews time sheets, work orders, and related records. Supervises and controls the emergency callouts by the water and sewer division staff.

Authorizes the purchase of budgeted equipment, materials and supplies.

Investigates complaints regarding the water and sewer facilities.

Coordinates and administers various water and sewer programs such as backflow prevention, water conservation, and wastewater monitoring.

Works evenings and weekends as required.

Coordinates with and assists other City departments and divisions, as needed, in the maintenance, repair and operations of all City facilities.

QUALIFICATIONS GUIDELINES
Education and/or Ex12erience
Associates Degree in Science preferred. Minimum of six years combined work experience in both the water and wastewater operations and maintenance field.

Minimum of three years’ experience as a supervisor in the water and wastewater field.

Knowledge, Skills and Abilities
Knowledge of report writing, supervision, budget preparation, capital improvement program development, and cost estimating. Extensive knowledge of methods, equipment, processes and tools used in the operation and maintenance of water and wastewater facilities. Knowledge of regulatory requirements for water and wastewater systems. Knowledge of safe working procedures
Ability to supervise and to carry out assigned duties with a minimum of supervision.

Ability to operate and maintain water and wastewater facilities including, but not limited to: collection, storage, treatment, distribution, disposal, well, and laboratory facilities.

Ability to perform heavy manual labor. Ability to conduct laboratory tests and interpret the results of laboratory tests. Ability to operate various construction and maintenance equipment. Ability to communicate effectively and prepare both written and oral reports and to keep complete and accurate records in a well-organized fashion. Ability to maintain good working relationships with fellow employees and to maintain good public relations.

Special Requirements
Work boots and an orange exterior garment shall be worn when working in the field.

Valid California driver’s license, as required by state law, for the operation of City vehicles. A Class B license with air brake and tank endorsements may be required. 3 Possession of state-mandated certifications including but not limited to:

Possession of a Grade 2 (minimum) Wastewater treatment plant operator certificate. (Must obtain within 12 months).

Possession of a Grade 3Ill (minimum) water treatment plant operator certificate.

Possession of a Grade 4 (preferred) water treatment plant operator certificate. to qualify for exempt level 2 salary.

Possession of a Grade 2 Distribution 11 certificate.

Collections certificate as required by the State of California Receive satisfactory results from a background investigation, physical examination, drug testing and administrative testing which meet the established qualifications standards.

Utilities Superintendent is the Chief Operator of Water Treatment, Water Distribution, and Wastewater Treatment.

PHYSICAL PROFILE:

CATEGORY Ill - HEAVY PHYSICAL EFFORT

DEFINTION
Positions in this category require exceptional physical ability with prolonged periods of heavy physical labor.

CHARACTERISTICS
Positions allocated in this category regularly perform heavy physical labor requiring ability to life, push, pull, and more heavy objects or materials. This category is distinguished from the moderate physical effort category by the greater physical demand for strength and endurance placed on the incumbent. Heavy physical effort is required while performing such tasks as operating heavy equipment, pouring concrete, masonry work, or preparing soil for landscaping. Physical functions may vary from position, but always involve heavy physical exertion.

OTHER FACTORS
Lifting Heavy: Lifting over 50 pounds, with frequent lifting, pushing and/or carrying weighing over 25 pounds.

Climbing: Ascending or descending ladders, ramps, scaffolding, poles and the like; using feet and legs and/or hands and arms.

Reaching: Reaching above the shoulders to place and/or retrieve objects.

Walking: Ability to walk for prolonged periods of time (usually a minimum of two or more hours per day.)
Standing: Ability to stand with little movement for prolonged periods of time (Usually a minimum of two or more hours per day).

Agility: Ability to move quickly and easily, often including the ability to crawl, stoop or bend.

Distant Vision, Acceptable for Driving: Not less than 20/40 in each eye without correction or must correct to 20/40 in each eye and wear corrective lenses whenever driving.
4 Temperatures: Works in temperature sufficiently high or low to cause marked bodily discomfort.

Chemical or Biological Agents: Regular contact with potentially harmful chemical or biological agents
Fumes: Potential inhalation or contact with smoke, vapors, dust or gases. 5 Heavy Equipment: Operates various heavy equipment such as tractors, backhoes, graders, trucks, etc.

Power Equipment: Operates power tools or other machinery that are potentially hazardous.

Work Environment - Outdoors: Ability to work outdoors in all types of weather conditions.

Work Environment - Moving Objects: Ability to work around moving objects, machinery or vehicles.

Work Environment - Surfaces: Ability to walk on slippery or uneven surfaces.

Confined Space Entry: Ability to work in confined spaces using appropriate safety equipment
Heights: Ability to work on surfaces above 20 feet.

CLASS RANGE NO. Level 1 -– E2 MM142
($7,297 to $8,869 per month)
CLASS RANGE NO. Level 2 - E3-A
FLSA
Exempt
(Unrepresented Management Group)
ADOPTION DATE 3/29/12
REVISION DATE 11/4/14; 6/1/21; 6/4/24
APPROVED BY:

MM122
MM142
1 CITY OF LAKEPORT

WATER/WASTEWATER TREATMENTSYSTEMS SUPERVISOR I, II
Job Description

DEFINITION
Under limited supervision, plans, supervises and reviews the work of staff performing operational duties involved in the operation and maintenance of Water anda wastewater collection, treatment, disposal facilities and related facilities; personally performs the work supervised; performs related work as assigned.

CLASS CHARACTERISTICS
Water/Wastewater TreatmentSystems Supervisor I is responsible for the effective operations of the water and wastewater treatment facilities. May be designated as Chief Operator of either or both facilities as needed for to comply with regulatory requirements. the Chief Operator in wastewater collection, treatment and reclamation operation.

Wastewater Systems Supervisor II is the Chief Operator in wastewater collection, treatment and reclamation and qualified to effectively operate the water treatment and distribution system.

Plans, assigns, supervises, reviews and evaluates the operation, maintenance and cleaning of all water and wastewater treatment facilities.wastewater collection, treatment, disposal facilities, equipment and facilities. Ensures that operations are in compliance with regulatory requirements.

Periodically inspects lift stations, collection system, treatment plants, wells, storage and disposal facilities; reviews operating procedures to ensure adherence to maintenance, operation, and safety procedures; performs or directs servicing or repair of equipment; adjusts operating schedules as required to meet changing conditions and emergencies; reads and interprets plant piping and distribution plans; locates and troubleshoots plant malfunctions including electrical systems and makes necessary repairs or modifications.

Performs and directs preventive maintenance and repair operations, painting, and facility and grounds maintenance activities; performs all operations duties required to operate the wastewater treatment plants; lift stations, wells, storage tanks, and disposal facilities.

Monitors operations through SCADA and visual means; checks the computer for alarms and other readings such as lift station level trending, equipment summary readings and flow totals.

Evaluates work methods and operations; estimates time and material costs; requisitions supplies and equipment; evaluates and institutes changes in work methods and priorities; institutes changes to increase effectiveness to meet department objectives; assists in developing the section's budget; monitors expenditures.

Reviews project plans and drawings with staff, making changes based on field observations and operational problems; inspects projects in progress and upon completion; provides technical advise and assistance on problems and/or unusual situations.
2 Maintains records and writes a variety of reports and memos on work performed, materials and equipment utilization, and vandalism; maintains daily and monthly reports. 3 Plans, organizes, and assigns work; develops and establishes work methods and standards; directs staff training and development; reviews and evaluates employee performance; recommends and implements disciplinary action; establishes and implements safety programs and coordinates the training of subordinates.

Meets with the public and investigates complaints; provides relevant information.

Coordinates work with other agencies, divisions and sections; responds to questions and complaints from the public and other agencies.

Responds to emergency situations; operates a variety of equipment including backhoe, dump truck and loader. Standby (after hours on-call) duties as required.

QUALIFICATIONS GUIDELINES
Education and/or Experience
Any combination of education and/or experience that has provided the knowledge, skills, and abilities necessary for acceptable job performance. Example combinations include equivalent to graduation from high school and two years of increasingly responsible experience in a wastewater collection and treatment facility or at a level equivalent to the Utility Operator IIIWastewater Facilities Operator II.

Knowledge, Skills and Abilities
Wastewater Systems Supervisor I: Thorough knowledge of the principles and practices of employee supervision, including selection, training, work evaluation and discipline; operation and routine preventive maintenance of wastewater reclamation facilities and equipment; modern wastewater treatment and reclamation principles and practices; safety and public health rules, codes, and regulations pertaining to the work; methods and precautions in storing and handling chlorine and other hazardous gases and chemicals; shop mathematics; wastewater sampling and standard process control tests; technical, electrical and hydraulic principles as they relate to the operation of a wastewater treatment system; operations of the SCADA system, computers and a variety of software programs.

Ability to communicate clearly and concisely, both orally and in writing; research and prepare complex reports on a variety of subjects; establish and maintain effective relationships with the community at large, and staff; plan, direct, and coordinate the work of staff engaged in operating and maintaining a treatment plant; train, supervise and evaluate employees; read and interpret plans, maps, specifications and/or manuals; monitor operations through the SCADA system; make decisions regarding operational and personnel functions; estimate labor, material and equipment needs; respond to emergency and problem situations in an effective manner; understand, explain and apply policies and procedures; analyze unusual situations and resolve them through application of management principles and practices; assist in developing comprehensive plans to meet future needs/ services; deal constructively with conflict and develop effective resolutions; assist in planning and enforcing a balanced budget; interpret financial statements and cost accounting reports; operate and maintain a variety of tools and equipment; meet the physical requirements established by the City.

Water/Wastewater TreatmentSystems Supervisor II Thorough knowledge of the principles and practices of employee supervision, including selection, training, work evaluation and discipline; operation and routine preventive maintenance of wastewater reclamation facilities and equipment; modern wastewater treatment and reclamation principles and practices; safety and public health rules, codes, and regulations pertaining to the work; methods and precautions in storing and handling chlorine and other hazardous gases and chemicals; shop mathematics; wastewater sampling and standard process control tests; technical, electrical and hydraulic principles as they relate to the operation of a wastewater treatment system; operations of the SCADA system, computers and a variety of software programs.

Ability to communicate clearly and concisely, both orally and in writing; research and prepare complex reports on a variety of subjects; establish and maintain effective relationships with the community at large, 4 and staff; plan, direct, and coordinate the work of staff engaged in operating and maintaining a treatment plant; train, supervise and evaluate employees; read and interpret plans, maps, specifications and/or manuals; monitor operations through the SCADA system; make decisions regarding operational and personnel functions; estimate labor, material and equipment needs; respond to emergency and problem situations in an effective manner; understand, explain and apply policies and procedures; analyze unusual situations and resolve them through application of management principles and practices; assist in developing comprehensive plans to meet future needs/ services; deal constructively with conflict and develop effective resolutions; assist in planning and enforcing a balanced budget; interpret financial statements and cost accounting reports; operate and maintain a variety of tools and equipment; meet the physical requirements established by the City.

Ability to operate the water treatment plant and distribution system at a level equivalent to Utility Operator III level.

Special Requirements
Possession of or ability to obtain a Class B California driver's license with Haz Mat, Tanker and Air Brake endorsements and a satisfactory driving record.

Wastewater Systems Supervisor I Possession of state-mandated certifications including but not limited to:

Possession of a California Grade II Wastewater Treatment Plant Operator's License. Class B License.

Water/Wastewater TreatmentSystems Supervisor II Possession of state-mandated certifications including but not limited to:Possession of a California Grade II Wastewater, Grade II Water and Grade I Distribution Licenses. Class B License.

Receive satisfactory results from a background investigation, physical examination, drug testing and administrative screening which meet the established qualification standards.

PHYSICAL PROFILE:

CATEGORY III – HEAVY PHYSICAL EFFORT

DEFINTION
Positions in this category require exceptional physical ability with prolonged periods of heavy physical labor.

CHARACTERISTICS
Positions allocated in this category regularly perform heavy physical labor requiring ability to lift, push, pull, and move heavy objects or materials. This category is distinguished from the moderate physical effort category by the greater physical demand for strength and endurance placed on the incumbent. Heavy physical effort is required while performing such tasks as operating heavy equipment, pouring concrete, masonry work, or preparing soil for landscaping. Physical functions may vary from position, but always involve heavy physical exertion.

OTHER FACTORS
Lifting Heavy: Lifting over 50 pounds, with frequent lifting, pushing and/or carrying weighing over 25 pounds.

Climbing: Ascending or descending ladders, ramps, scaffolding, poles and the like; using feet and legs and/or hands and arms.

Reaching: Reaching above the shoulders to place and/or retrieve objects.

Walking: Ability to walk for prolonged periods of time (usually a minimum of two or more hours per day.) Standing: Ability to stand with little movement for prolonged periods of time (Usually a minimum of two or more hours per day).
5 Agility: Ability to move quickly and easily often including the ability to crawl, stoop or bend.

Distant Vision, Acceptable for Driving: Not less than 20/40 in each eye without correction or must correct to 20/40 in each eye and wear corrective lenses whenever driving.

Temperatures: Works in temperature sufficiently high or low to cause marked bodily discomfort.

Chemical or Biological Agents: Regular contact with potentially harmful chemical or biological agents Fumes: Potential inhalation or contact with smoke, vapors, dust or gasses.

Heavy Equipment: Operates various heavy equipment such as tractors, backhoes, graders, trucks, etc.

Power Equipment : Operates power tools or other machinery that are potentially hazardous.

Work Environment – Outdoors: Ability to work outdoors in all types of weather conditions.

Work Environment – Moving Objects: Ability to work around moving objects, machinery or vehicles.

Work Environment – Surfaces: Ability to walk on slippery or uneven surfaces.

Confined Space Entry: Ability to work in confined spaces using appropriate safety equipment Heights: Ability to work on surfaces above 20 feet.

CLASS RANGE NO. Level 1 = GU223 GU279
($6,2866 to $8,023 per month)
CLASS RANGE NO. Level 2 = GU244
FLSA Non-Exempt
(Lakeport Employee’s Association)

ADOPTION DATE
REVISION DATE 07/01/2017; 6/4/24
APPROVED BY:
~ 1 ~

CITY OF LAKEPORT

UTILITIES UNDERGROUND SUPERVISORMAINTENANCE WORKER III
Job Description

DEFINITION
Under immediate minimal supervision, directs and performs skilled and semi-skilled tasks in the construction, maintenance and repair of water and sewer systems.

May also direct and perform tasks on public works facilities including streets, traffic systems, sidewalks, signs, water and sewer systems, boat docks and ramps, graffiti removal, storm drains, tree trimming, and abatement of nuisances in the public right of way as needed.; performs a variety of skilled and semi-skilled tasks involved in the maintenance, construction, or repair of City buildings and facilities; performs related work as assigned.

CLASS CHARACTERISTICS
Primary direction and supervision is received from the Utilities or Public Works Superintendent.

Maintenance Worker III is the advanced journey level classification in the Maintenance Worker series. Individuals have responsibility to perform assigned activities without detailed instructions as to specific procedures to be followed. Incumbents in this class may also be expected to assist in the training of less experienced personnel.

The Maintenance Worker III is expected to work with limited supervision. When he/she is the senior maintenance worker on the job, assigns work to staff. The progression of a Maintenance Worker II to a Maintenance Worker III requires an evaluation of employee skill and performance levels by management. The Maintenance Worker III classification is distinguished by its responsibility for more difficult and complex duties or special assignments.

Within the Utilities Department, participates and takes supervisesleadership in the work of a water crew engaged in installing, removing, and repairing large and small services; cutting, fitting, laying and repairing water mains; cleaning and flushing water mains; repairing mains, valves and hydrants; inspecting, testing, and operating valves, fittings and related water distribution equipment; keeping truck stocked with supplies and materials; repairing fire hydrants and flow testing related equipment; locating, excavating and repairing water lines and related facilities; inspecting water projects for leaks, decayed pipes, and spills; installing barricades and routing traffic in a safe manner.

Within the Utilities Department, participates and supervises takes leadership in the work of a sewer crew engaged in installing, removing, and repairing large/small services; cutting, fitting, laying and repairing sewer mains; cleaning and flushing sewer mains; repairing mains and valves; inspecting, testing, and operating valves, fittings and related sewer equipment; keeping truck stocked with supplies and materials; locating, excavating and repairing sewer lines and related facilities; inspecting sewer projects for leaks, decayed pipes, and spills; installing barricades and routing traffic in a safe manner. Assists in the Infiltration and Inflow program, including gathering input/output data into computer database management software.
~ 2 ~
Within the Public Works Department, participates and supervisestakes leadership in the work of the street maintenance crew engaged in repairing and replacing concrete sidewalks, curbs, gutters and other concrete structures; repairing and maintaining city streets and alleys by patching with hot or cold asphalt mix; clearing storm drains and catch basins; operating a variety of equipment and using a variety tools/equipment such as rollers, dump trucks, jack hammers, air compressors, tractors; setting up traffic control and safety zones.
~ 3 ~
Participates and supervisestakes leadership in the work of the traffic crew engaged in installing and maintaining street signs and street markings; uses a variety of equipment and tools such welders, paint striper, airless painter, chemical sprayer.

Participates and supervisestakes leadership in the work of a crew engaged maintaining and repairing sewer mains, storm drains and lift stations; assists in the operation of the Aquatech to clean sewer lines; cleans blockages to sewer lines, storm drains and catch basins.

Performs special assignments such as sign-making. Takes on additional safety leadership assignments such as Competent Person, Authorized Entrant, Fit-Tester or other assigned roles necessary for OSHA compliance.

Maintains and cares for supplies, facilities and equipment; performs routine maintenance and equipment safety inspections; reports maintenance and safety hazards to appropriate personnel.

Maintains inventory and supplies related to the repair of water and wastewater infrastructure.

QUALIFICATIONS GUIDELINES
Education and Experience
Five years of increasingly responsible experience in various public works construction and maintenance activities in streets, storm drainage, water facilities, sewer facilities, and equipment maintenance. Equivalent to completion of the twelfth grade, supplemented with specialized course in personnel supervision, records maintenance, and construction-related subjects.

Minimum of two years supervisory experience including staff oversight, preparation of field notes and records, employee evaluations, work schedules and materials lists.

Knowledge, Skills and Abilities
Materials, costs methods practices and equipment used in various public works maintenance and repairs activities, including types and levels of maintenance and repairs generally preformed in all public work facilities. Occupational hazards and standards safety precautions necessary in complying with state and local regulation and procedures. Geography of the city, including the location of utility systems, streets, and drainage facilities. Principles of supervision and training.

Take initiative, identify problems, and purpose solutions. Interpret and work from sketches, penciled layouts and blueprints and prepare plans for minor project. Keep accurate records and make reports. Communicate clearly and concisely, orally and in writing. Supervise train and evaluate personnel. Enforce all safety regulations and establish procedures. Work smoothly with other City Departments and maintain good public relations with other government agencies and the citizens of Lakeport.

Special Requirements
A valid California driver’s license, as required by the state law; a class B license with air brakes and tank endorsements is required. A class A license may be required.

Possession of or ability to obtain a California Pesticide Applicator Certificate may be required for some assignments.

Possession of state-mandated certifications including but not limited to:

Possession of Grade 2 Water Distribution Certificate issued by the California Department of Health Services.
~ 4 ~
A medical examination and drug screening will be required of all appointed applicants.

Receive satisfactory results from a background investigation, physical examination, drug testing and administrative testing which meet the established qualifications standards.

PHYSICAL PROFILE:

CATEGORY III – HEAVY PHYSICAL EFFORT

DEFINITION
Positions in this category require exceptional physical ability with prolonged periods of heavy physical labor.

CHARACTERISTICS
Positions allocated in this category regularly perform heavy physical labor requiring ability to lift push, pull, and move heavy objects or materials. This category is distinguished from the moderate physical effort category by the greater physical demand for strength and endurance placed on the incumbent. Heavy physical effort is required while performing such tasks as ~ 5 ~
operating heavy equipment, pouring concrete, masonry work, or preparing soil for landscaping.

Physical functions may vary from position, but always involve heavy physical exertion.

OTHER FACTORS
Lifting Heavy: Lifting over 50 pounds, with frequent lifting, pushing and/or carrying weighing over 25 pounds.

Climbing: Ascending or descending ladders, ramps, scaffolding, poles and the like; using feet and legs and/or hands and arms.

Reaching: Reaching above the shoulders to place and/or retrieve objects.

Agility: Ability to move quickly and easily often including the ability to crawl, stoop or bend. Distant Vision, Acceptable for Driving: Not less than 20/40 in each eye without correction or must correct to 20/40 in each eye and wear corrective lenses whenever driving.

Temperatures: Works in temperature sufficiently high or low to cause marked bodily discomfort.

Chemical or Biological Agents: Regular contact with potentially harmful chemical or biological agents
Fumes: Potential inhalation or contact with smoke, vapors, dust or gasses.

Heavy Equipment: Operates various heavy equipment such as tractors, backhoes, graders, trucks, etc.

Power Equipment: Operates power tools or other machinery that are potentially hazardous. Work Environment – Outdoors: Ability to work outdoors in all types of weather conditions. Work Environment – Moving Objects: Ability to work around moving objects, machinery or vehicles.

Work Environment – Surfaces: Ability to walk on slippery or uneven surfaces.

Confined Space Entry: Ability to work in confined spaces using appropriate safety equipment Heights:

Ability to work on surfaces above 20 feet.
~
6~
~ 7 ~
CLASS RANGE NO. GU 240
($5,175 to $6,606 per month)
FLSA Non-Exempt
ADOPTION DATE 06/04/2024
(Lakeport Employees Association)

REVISION DATE
APPROVED BY:

City of Lakeport
Fiscal Year 2023-24
Position Summary
Proposed
2021-22 2022-23 2023-24 2024-25
Classification Title FTE FTE FTE Change FTE
Admin Services Director/ City Clerk 1.00 1.00 1.00 1.00 Administrative Analyst 1.00 2.00 2.00 2.00
Administrative Specialist 2.00 1.00 2.00 2.00
Assistant City Manager/ Finance Director 1.00 1.00 1.00 1.00 Assistant/Associate Planner 1.00 1.00 1.00 1.00
Building Inspector - - - - -
Extra Help Building Inspector - - - 0.50 0.50
Chief Building Official 1.00 1.00 1.00 1.00
City Manager 1.00 1.00 1.00 1.00
Community Development Director 1.00 1.00 1.00 1.00
Community Development Technician 1.00 1.00 - -
Compliance Officer 1.00 1.00 1.50 (0.50) 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00
Electrical Mechanic Technician 1.00 1.00 1.50 (0.50) 1.00 Equipment Mechanic 1.00 1.00 1.00 1.00
Finance Director - - - -
Financial Services Specialist 3.00 3.00 3.50 3.50
GIS/Asset Manager 1.00 1.00 1.00 1.00
Government Accountant 1.00 1.00 1.00 1.00
Maintenance Worker 7.00 7.00 7.00 (1.00) 6.00
Parks Foreman - - - -
Parks Leadworker - 1.00 1.00 1.00
Parks Maintenance Worker 2.00 2.00 2.00 2.00
Police Chief 1.00 1.00 1.00 1.00
Police Lieutenant /Captain 1.00 1.00 1.00 1.00
Police Flexible Classifications 11.00 11.00 11.00
Police Officer 7.00 - - -
Police Officer (School Resource Officer) 1.00 - - -
Police Part-time Help - - - -
Police Records Supervisor 1.00 1.00 1.00 1.00
Police Records and Evidence Clerk 1.00 1.00 1.00 1.00
Police Sergeant 3.00 - - -
Projects Coordinator 1.00 2.00 2.00 2.00
Extra Help Projects Coordinator - - - 0.50 0.50
Public Works Director 0.50 1.00 1.00 1.00
Public Works Extra Help 0.75 - - -
Public Works Foreman - - - -
Public Works Superintendent 2.00 1.00 1.00 1.00
Utilities Operator 4.00 4.00 4.00 - 4.00
Utilities Director - 1.00 1.00 1.00
Utilities Superintendent 1.00 - - 1.00 1.00
Utilities Supervisor - - - 2.00 2.00
Wastewater Facilities Supervisor 1.00 1.00 1.00 (1.00) - Water Supervisor 1.00 1.00 1.00 (1.00) -
Total FTE 54.25 55.00 56.50 - 56.50
City of Lakeport Public Works/Utilities Org Chart (Proposed) Administrative
Specialist
Utilities Director Public Works Director
Equipment Mechanic
Utility Operator
Utility Operator
City Inspector
GIS Specialist
Maintenance Worker
Underground Supervisor
Utilities
Maintenance Worker
Utilities
Maintenance Worker
Utilities
Maintenance Worker
Maintenance Worker
Utilities Superintendent
Treatment Operations
Supervisor
Utility Operator / I&I
Specialist
Electrical Maintenance
Technician
City Engineer Public Works
Superintendent
Parks Supervisor
Utility Operator
Maintenance Worker
Project Manager (PT) Compliance Officer
Project Manager
U:\Classifications and Salaries\2024 Updates in Budget\Proposed Org Chart 4.21.24 By Dept.

Maintenance Worker
Maintenance Worker
Meeting Date: 06/04/2024 Page 1 Agenda Item # VII.C.1.

CITY OF LAKEPORT
City Council ☒
City of Lakeport Municipal Sewer District ☐
Lakeport Industrial Development Authority ☐
Municipal Financing Agency of Lakeport ☐

STAFF REPORT
RE: 2024 Water & Sewer Main Replacement Project Award MEETING DATE: 06/04/2024 SUBMITTED BY: Paul Harris, Utilities Director
PURPOSE OF REPORT: ☐Information only ☐ Discussion ☒Action Item WHAT IS BEING ASKED OF THE CITY COUNCIL/BOARD:

The City Council is being asked to approve the plans, specifications and working details for the 2024 Water & Sewer Main Replacement Project, award a public works construction contract to the lowest responsible bidder on the project, Ghilotti Construction Company, Inc., and authorize the City Manager to enter into a construction agreement with Ghilotti Construction Company, Inc. for the amount of $8,042,049.00.

BACKGROUND:

The work consists of installing new main line and service connections for both water and sanitary sewer. The project scope includes Lakeshore Blvd, Sayre St., Jones St., Tunis St., Tenth St., Armstrong St., Martin St., Lakeport Blvd, K St., and Forbes St.

The bids were publicly opened on Thursday, May 2, 2024, after a seven-week bid period. There were three bids received. Upon reviewing the bid documents, Ghilotti Construction Company, Inc. is the lowest responsive bidder. The engineer’s estimate for this project was $5,684,741.50. Construction is estimated to start at the end of July and be completed by June 2025.

DISCUSSION:

The water and sewer infrastructure replacement project aims to replace aging and undersized mains in several locations in the city. These pipeline replacements were identified as part of the 2021 rate study and is scheduled to start in June 2024. The project is expected to improve the water and sewer system performance, reliability, and capacity for current and future needs.

The project was advertised for bids in April 2024 and received four bids from qualified contractors. The engineer's estimate for the project was $5.7 million, based on the design and construction costs. However, the low bid came in at $8 million, which is $2.3 million or 30% higher than the estimate. The bid analysis revealed that the main factors for the higher bid were the increased material costs, labor shortages, and market conditions.

To proceed with the project, staff proposes to use the bond proceeds that were originally allocated for the new well at Scotts Creek/Green Ranch. The total bond proceeds amount to $5.9 million and were intended to cover these projects and the design and construction of the new well, which is in the preliminary design phase. The new well project would be funded from the water expansion reserve fund, which has a balance believed to Meeting Date: 06/04/2024 Page 2 Agenda Item # VII.C.1.
cover the cost of the design and construction of the new well. The Sewer Operating and Maintenance Fund has sufficient reserves to cover the sewer share of this project. The analysis below provides additional detail on project component budget vs. bid and how funding sources are being proposed:

In recommending a contract award, staff must evaluate if the bidder is responsible as defined in Public Contract Code § 1103 as, “a bidder who has demonstrated the attribute of trustworthiness, as well as quality, fitness, capacity, and experience to satisfactorily perform the public works contract.” Ghilotti Construction Company’s Experience Statement shows prior experience on utility infrastructure projects that are similar in scope and value of the 2024 Water & Sewer Main Replacement Project. Ghilotti Construction Company also completed the Sewer Main Rehabilitation Project and N. Main Waterline Replacement in 2021 for the City.

The City Council has the discretionary authority to approve the Project’s plans and designs in advance of construction. The Project’s plan and designs were prepared by RSA+ and submitted March of 2024. The Project’s plan and designs were reviewed by the City’s Engineering Division and approved by Kevin Ingram, City Manager, Paul Curren, City Engineer, and Paul Harris, Utilities Director. City staff recommends the City Council approve the Project’s plans and designs, as staff considers them to be reasonable based on the detail of the plans prepared by RSA+ and the approval granted by Kevin Ingram, Paul Curren, and Paul Harris.

ENVIRONMENTAL COMPLIANCE:

Staff filed a Notice of Exemption under the requirements of the California Environmental Quality Act (CEQA) on May 18, 2023. This project meets the criteria established in Section 15301, 15302, and 15304 of the CEQA Guidelines as it consists of repair, replacement, maintenance, and minor alterations to existing facilities; negligible expansion of capacity or use; the majority of the pipelines will be replaced in previously disturbed areas within the public road ROW and in public utility easements; and the ground surface would be restored following construction.; therefore, the project was determined to be eligible for a Categorical Exemption.

OPTIONS:

1. Award a construction contract to Ghilotti Construction Company, Inc. for the 2024 Water & Sewer Main Replacement Project and authorize the City Manager to execute the construction contract for the bid amount.

2. Reject all bids and direct Staff to readvertise the project.

Proposed Projects in 2021 Rate Study Funding Source Budget Revised Funding Source Actual/ Updated LAKESHORE, SAYRE, & JONES Water Bond 1,120,000 Water Bond 1,965,125 MARTIN Water Bond 1,024,000 Water Bond 1,603,701
LAKEPORT BOULEVARD & FORBES Water Bond 1,024,000 Water Bond 850,223 FAIRVIEW Water Bond 640,000
10TH & TUNIS Water Bond 288,000 Water Bond 259,065
ARMSTRONG Water Bond 442,000 Water Bond 283,268
Water Share of Pre Construction Water Bond 320,000 Water Bond 325,000 Water Related Road Improvements Water Bond - Water Bond 650,000 Scotts Creek Well Replacement Water Bond 1,000,000 Water Expansion 1,200,000 LAKESHORE, SAYRE, & JONES Sewer Reserve 800,000 Sewer Reserve 38,109 FAIRVIEW Sewer Reserve - Sewer Reserve 7,400
MARTIN Sewer Reserve 600,000 Sewer Reserve 1,677,417
LAKEPORT BOULEVARD & FORBES Sewer Reserve 900,000 Sewer Reserve 1,175,627 K Street Sewer Reserve - Sewer Reserve 116,453
Sewer Share of Pre Construction Sewer Reserve 160,000 Sewer Reserve 175,000 Sewer Related Road Improvements Sewer Reserve - Sewer Reserve 350,000 Meeting Date: 06/04/2024 Page 3 Agenda Item # VII.C.1.

3. Take no action or provide alternative direction to staff.

FISCAL IMPACT:
☐ None ☒ $8,042,049.00 Budgeted Item? ☒Yes ☐ No
Budget Adjustment Needed? ☐Yes ☒ No If yes, amount of appropriation increase: $ Affected fund(s): ☐ General Fund ☒ Water OM Fund ☒ Sewer OM Fund ☐ Other:

Comments:

COUNCIL PRIORITIES:
☒ Priority #1: Public Safety & Crisis Response
☒ Priority #2: Disaster Resiliency
☒ Priority #3: Good Governance & Fiscal Stability
☒ Priority #4: Capital Infrastructure Improvement
☐ Priority #5: Safe, Sustainable & Attractive Neighborhoods ☐ Priority #6: Economic Development
SUGGESTED MOTIONS:

Move to approve the plans, specifications and working details and award a construction contract to Ghilotti Construction Company, Inc. for the 2024 Water & Sewer Main Replacement Project and authorize the City Manager to execute the construction contract for the bid amount of $8,042,049.00. ☒ Attachments: 1. Bid Tabulation

2. Project Plans

3. Project Specifications

4. Project Map
=minor calculation error, value differs from announced bid total Item Description Unit Qty Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension 1 Mobilization LS 1 125000 $125,000.00 375000 $375,000.00 400000 $400,000.00 206055 $206,055.00 2 Traffic & Pedestrian Control LS 1 141000 $141,000.00 110000 $110,000.00 178000 $178,000.00 98436 $98,436.00 3 Construction Staking LS 1 146000 $146,000.00 26120 $26,120.00 38000 $38,000.00 36953 $36,953.00 4 Water Pollution Control Program (WPCP) LS 1 22500 $22,500.00 12000 $12,000.00 23000 $23,000.00 113343 $113,343.00 5 Sheeting and Shoring LS 1 56000 $56,000.00 162000 $162,000.00 85000 $85,000.00 74054 $74,054.00 6 Replace Pavement Markings LS 1 13500 $13,500.00 86250 $86,250.00 86250 $86,250.00 40000 $40,000.00 7 Remove and Replace Curb & Gutter LF 842 75 $63,150.00 100 $84,200.00 120 $101,040.00 120 $101,040.00 8 Remove and Replace Sidewalk SF 2,387 35 $83,545.00 31 $73,997.00 42 $100,254.00 51 $121,737.00 9 Remove and Replace Valley Gutter LF 380 50 $19,000.00 270 $102,600.00 220 $83,600.00 146 $55,480.00 10 Remove and Replace Bus Pad SF 110 75 $8,250.00 50 $5,500.00 50 $5,500.00 75 $8,250.00 11 Remove and Replace HMA Curb LF 35 50 $1,750.00 43 $1,505.00 85 $2,975.00 74 $2,590.00 12 3" Paving Beyond Normal Trench Paving SF 5,000 5.5 $27,500.00 6 $30,000.00 9 $45,000.00 5 $25,000.00 13 Additional T-Cut Paving LF 2,409 11 $26,499.00 22 $52,998.00 18 $43,362.00 25 $60,225.00 14 Install New Water Main with 4" C900 PVC LF 118 116 $13,688.00 165 $19,470.00 200 $23,600.00 118 $13,924.00 15 Install New Water Main with 6" C900 PVC LF 1,894 126 $238,644.00 158 $299,252.00 195 $369,330.00 211 $399,634.00 16 Install New Water Main with 8" C900 PVC LF 3,530 136 $480,080.00 172 $607,160.00 205 $723,650.00 254 $896,620.00 17 Install New Water Main with 10" C900 PVC LF 4,811 146 $702,406.00 200 $962,200.00 215 $1,034,365.00 259 $1,246,049.00 18 Install Cutoff Dams EA 79 250 $19,750.00 910 $71,890.00 1200 $94,800.00 128 $10,112.00 19 Tunnel under Storm Drain on Lakeshore (~Sta 221) LS 1 20000 $20,000.00 33000 $33,000.00 25000 $25,000.00 38698 $38,698.00 20 Tunnel under Storm Drain on Martin (~Sta 625) LS 1 40000 $40,000.00 30000 $30,000.00 17000 $17,000.00 38698 $38,698.00 21 Jack and Bore 16" Steel Casing on Martin (~Sta 616+50) LS 1 20000 $20,000.00 180000 $180,000.00 140000 $140,000.00 211293 $211,293.00 22 Jack and Bore 16" Steel Casing on Martin (~Sta 624+75) LS 1 60000 $60,000.00 200000 $200,000.00 150000 $150,000.00 199513 $199,513.00 23 Tie In to Existing Water Main EA 31 10000 $310,000.00 8350 $258,850.00 7500 $232,500.00 8812 $273,172.00 24 4" Gate Valve EA 1 750 $750.00 1475 $1,475.00 3300 $3,300.00 2388 $2,388.00 25 6" Gate Valve EA 54 1000 $54,000.00 2600 $140,400.00 3500 $189,000.00 2545 $137,430.00 26 8" Gate Valve EA 15 1750 $26,250.00 3250 $48,750.00 4300 $64,500.00 3338 $50,070.00 27 10" Gate Valve EA 35 2000 $70,000.00 4650 $162,750.00 5700 $199,500.00 4415 $154,525.00 28 2" Blowoff Valve EA 2 1500 $3,000.00 2750 $5,500.00 6800 $13,600.00 8747 $17,494.00 29 6" Cross Connection EA 2 1000 $2,000.00 690 $1,380.00 850 $1,700.00 1093 $2,186.00 30 8"x8"x6"x6" Cross Connection EA 2 1200 $2,400.00 950 $1,900.00 1100 $2,200.00 2409 $4,818.00 31 10"x10"x8"x6" Cross Connection EA 1 2000 $2,000.00 1320 $1,320.00 1475 $1,475.00 4794 $4,794.00 32 6" Tee Connection & Thrust Block EA 4 1000 $4,000.00 565 $2,260.00 875 $3,500.00 983 $3,932.00 33 6"x4"x6" Tee Connection & Thrust Block EA 1 900 $900.00 885 $885.00 1050 $1,050.00 1013 $1,013.00 34 8" Tee Connection & Thrust Block EA 1 1250 $1,250.00 815 $815.00 975 $975.00 1208 $1,208.00 35 8"x8"x6" Tee Connection & Thrust Block EA 9 1150 $10,350.00 720 $6,480.00 850 $7,650.00 1131 $10,179.00 36 10" Tee Connection & Thrust Block EA 5 2250 $11,250.00 1200 $6,000.00 1350 $6,750.00 1836 $9,180.00 37 10"x10"x6" Tee Connection & Thrust Block EA 20 1750 $35,000.00 1075 $21,500.00 1200 $24,000.00 1445 $28,900.00 38 10"x6"x10" Tee Connection & Thrust Block EA 4 1750 $7,000.00 1700 $6,800.00 1825 $7,300.00 2621 $10,484.00 39 10"x10"x8" Tee Connection & Thrust Block EA 4 2000 $8,000.00 1100 $4,400.00 1200 $4,800.00 1654 $6,616.00 40 8"x8"x10" Tee Connection & Thrust Block EA 1 1500 $1,500.00 2350 $2,350.00 2500 $2,500.00 2045 $2,045.00 41 4" through 10" Bends/Fittings & Thrust Blocks EA 57 600 $34,200.00 520 $29,640.00 750 $42,750.00 963 $54,891.00 42 6"x4" Reducer Fitting EA 7 550 $3,850.00 280 $1,960.00 500 $3,500.00 676 $4,732.00 43 8"x4" Reducer Fitting EA 1 500 $500.00 395 $395.00 625 $625.00 765 $765.00 44 8"x6" Reducer Fitting EA 6 600 $3,600.00 400 $2,400.00 625 $3,750.00 669 $4,014.00 45 10"x8" Reducer Fitting EA 2 750 $1,500.00 1150 $2,300.00 800 $1,600.00 931 $1,862.00 46 6" End Cap EA 2 1000 $2,000.00 365 $730.00 550 $1,100.00 316 $632.00 47 6"x2" Tapped Cap EA 1 1500 $1,500.00 410 $410.00 575 $575.00 273 $273.00 48 10"x1" Tapped Cap EA 1 1500 $1,500.00 525 $525.00 700 $700.00 560 $560.00 49 Disconnect, Cap, & Abandon Existing Water Main EA 28 3000 $84,000.00 980 $27,440.00 2700 $75,600.00 173 $4,844.00 50 Install Air/Vacuum Assembly EA 3 4000 $12,000.00 4620 $13,860.00 5300 $15,900.00 6071 $18,213.00 51 Connect to Existing Water Valve EA 4 500 $2,000.00 8200 $32,800.00 4500 $18,000.00 5639 $22,556.00 52 Abandon Existing Valve EA 72 750 $54,000.00 1050 $75,600.00 400 $28,800.00 459 $33,048.00 53 Remove & Replace Existing Fire Hydrant EA 9 8500 $76,500.00 7400 $66,600.00 9400 $84,600.00 8070 $72,630.00 54 Install New Fire Hydrant EA 12 7000 $84,000.00 7300 $87,600.00 7300 $87,600.00 5762 $69,144.00 55 Remove Existing Fire Hydrant EA 2 5000 $10,000.00 2300 $4,600.00 3800 $7,600.00 2345 $4,690.00 56 Water Main Lowering per City Standard 528 EA 15 10000 $150,000.00 9200 $138,000.00 8000 $120,000.00 19734 $296,010.00 57 Connect to Existing Fire Hydrant EA 1 2000 $2,000.00 2550 $2,550.00 4000 $4,000.00 1507 $1,507.00 58 Cap & Remove Existing Water Service EA 1 2000 $2,000.00 850 $850.00 3000 $3,000.00 459 $459.00 59 Install 3/4" Water Service Line LF 35 145 $5,075.00 175 $6,125.00 290 $10,150.00 268 $9,380.00 60 Replace 1" Water Service Line LF 1,534 155.5 $238,537.00 200 $306,800.00 215 $329,810.00 244 $374,296.00 61 Replace 2" Water Service Line LF 293 165.5 $48,491.50 218 $63,874.00 300 $87,900.00 383 $112,219.00 62 3/4" Water Service - Sampling Station EA 2 2000 $4,000.00 1520 $3,040.00 6100 $12,200.00 2075 $4,150.00 63 1" Water Service - Single Meter EA 67 2500 $167,500.00 2150 $144,050.00 1600 $107,200.00 2129 $142,643.00 64 2" Water Service - Single Meter EA 6 3000 $18,000.00 3050 $18,300.00 2800 $16,800.00 3635 $21,810.00 65 2" Water Service - Double Meter EA 5 3500 $17,500.00 3450 $17,250.00 3500 $17,500.00 3746 $18,730.00 66 2" Water Service - Double and Single Meter EA 4 3700 $14,800.00 4900 $19,600.00 4000 $16,000.00 6257 $25,028.00 67 2" Water Service - Two Double Meters EA 3 4000 $12,000.00 5800 $17,400.00 5000 $15,000.00 7100 $21,300.00 68 4" Water Service - Single 4" Meter EA 1 6000 $6,000.00 8800 $8,800.00 11500 $11,500.00 8207 $8,207.00 69 Remove & Replace Sewer Main - 8" PVC LF 3,092 200 $618,400.00 338 $1,045,096.00 360 $1,113,120.00 600 $1,855,200.00 70 Remove & Replace Sewer Main - 10" PVC LF 1,936 226 $437,536.00 338 $654,368.00 370 $716,320.00 580 $1,122,880.00 71 8" Cured In Place Pipe (CIPP) Liner LF 160 300 $48,000.00 155 $24,800.00 150 $24,000.00 208 $33,280.00 72 Remove & Replace or New 4" Sewer Lateral LF 795 150 $119,250.00 315 $250,425.00 330 $262,350.00 331 $263,145.00 73 Remove & Replace or New 6" Sewer Lateral LF 541 206 $111,446.00 308 $166,628.00 375 $202,875.00 255 $137,955.00 74 Install New 8" Sewer Lateral (PVC) LF 90 200 $18,000.00 355 $31,950.00 400 $36,000.00 640 $57,600.00 75 Install New 4" Sewer Cleanout EA 34 500 $17,000.00 460 $15,640.00 775 $26,350.00 1209 $41,106.00 76 Install New 6" Sewer Cleanout EA 14 510 $7,140.00 630 $8,820.00 950 $13,300.00 1537 $21,518.00 77 Connect to Existing Sanitary Sewer Lift Station LS 1 8000 $8,000.00 7450 $7,450.00 7500 $7,500.00 2790 $2,790.00 78 Connect to (E) Sewer Main (Calder Connection) EA 19 1000 $19,000.00 965 $18,335.00 350 $6,650.00 559 $10,621.00 79 Remove and Replace Sewer Manhole EA 21 8500 $178,500.00 18000 $378,000.00 8000 $168,000.00 21634 $454,314.00 80 Abandon Existing Sewer Manhole EA 1 6000 $6,000.00 3900 $3,900.00 2000 $2,000.00 4961 $4,961.00 81 Install New Sewer Manhole EA 4 7500 $30,000.00 16500 $66,000.00 7800 $31,200.00 22216 $88,864.00 82 Remove and Replace 6" Storm Drain Pipe LF 128 206 $26,368.00 145 $18,560.00 210 $26,880.00 537 $68,736.00 83 Remove and Replace 12" Storm Drain Pipe LF 46 236 $10,856.00 155 $7,130.00 225 $10,350.00 667 $30,682.00 84 Trench Over-Excavation LF 1,257 40 $50,280.00 13 $16,341.00 22 $27,654.00 10 $12,570.00 85 Install Dewatering Well Point EA 12 1500 $18,000.00 1500 $18,000.00 12000 $144,000.00 16044 $192,528.00 86 Connect to (E) SS Mainline for 4" or 6" Lateral EA 5 2000 $10,000.00 1270 $6,350.00 2000 $10,000.00 329 $1,645.00 87 Protect Rock Wall @ 315 Fairview Way LS 0 2000 $0.00 $0.00 0 $0.00 0 $0.00 88 Connect New Lateral to Existing Sewer Main EA 0 3000 $0.00 $0.00 0 $0.00 0 $0.00 89 Remove Existing Sewer Manhole EA 2 8000 $16,000.00 5900 $11,800.00 2000 $4,000.00 4327 $8,654.00 $5,684,741.50 $8,042,049.00 $8,492,335.00 $10,455,780.00 Item Description Unit Qty Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension 1A Mobilization LS 1 22000 $22,000.00 30000 $30,000.00 30000 $30,000.00 23628 $23,628.00 2A Traffic Control LS 1 22000 $22,000.00 7500 $7,500.00 25000 $25,000.00 4108 $4,108.00 3A Construction Staking LS 1 14500 $14,500.00 3800 $3,800.00 4000 $4,000.00 6484 $6,484.00 4A Water Pollution Control Program LS 1 3000 $3,000.00 1000 $1,000.00 5000 $5,000.00 5785 $5,785.00 5A Sheeting and Shoring LS 1 6000 $6,000.00 20000 $20,000.00 10000 $10,000.00 15000 $15,000.00 6A Replace Pavement Markings LS 1 1500 $1,500.00 2500 $2,500.00 2000 $2,000.00 5000 $5,000.00 7A Remove and Replace Curb & Gutter LF 90 75 $6,750.00 135 $12,150.00 120 $10,800.00 126 $11,340.00 8A Remove and Replace Sidewalk SF 325 35 $11,375.00 36 $11,700.00 45 $14,625.00 54 $17,550.00 9A Remove and Replace Valley Gutter LF 10 50 $500.00 445 $4,450.00 300 $3,000.00 156 $1,560.00 15A Install New Water Main with 6" C900 PVC LF 99 126 $12,474.00 215 $21,285.00 300 $29,700.00 254 $25,146.00 16A Install New Water Main with 8" C900 PVC LF 1,347 136 $183,192.00 192 $258,624.00 230 $309,810.00 259 $348,873.00 18A Install Cutoff Dams EA 11 250 $2,750.00 1500 $16,500.00 1200 $13,200.00 134 $1,474.00 23A Tie In to Existing Water Main EA 2 10000 $20,000.00 8700 $17,400.00 7000 $14,000.00 9024 $18,048.00 24A 4" Gate Valve EA 0 750 $0.00 0 $0.00 0 $0.00 0 $0.00 25A 6" Gate Valve EA 4 1000 $4,000.00 2700 $10,800.00 4000 $16,000.00 2565 $10,260.00 26A 8" Gate Valve EA 3 1750 $5,250.00 3300 $9,900.00 5000 $15,000.00 3505 $10,515.00 34A 8" Tee Connection & Thrust Block EA 1 1250 $1,250.00 830 $830.00 1100 $1,100.00 1269 $1,269.00 35A 8"x8"x6" Tee Connection & Thrust Block EA 4 1150 $4,600.00 730 $2,920.00 1000 $4,000.00 1178 $4,712.00 41A 4" through 10" Bends/Fittings & Thrust Blocks EA 3 600 $1,800.00 560 $1,680.00 800 $2,400.00 980 $2,940.00 44A 8"x6" Reducer Fitting EA 2 600 $1,200.00 460 $920.00 725 $1,450.00 699 $1,398.00 49A Disconnect, Cap, & Abandon Existing Water Main EA 2 3000 $6,000.00 971 $1,942.00 725 $1,450.00 178 $356.00 52A Abandon Existing Valve EA 5 750 $3,750.00 960 $4,800.00 450 $2,250.00 482 $2,410.00 53A Remove & Replace Existing Fire Hydrant EA 3 8500 $25,500.00 7500 $22,500.00 10500 $31,500.00 8421 $25,263.00 54A Install New Fire Hydrant EA 1 7000 $7,000.00 6940 $6,940.00 8500 $8,500.00 5840 $5,840.00 59A Install 3/4" Water Service Line LF 5 145 $725.00 200 $1,000.00 600 $3,000.00 282 $1,410.00 60A Replace 1" Water Service Line LF 490 155.5 $76,195.00 285 $139,650.00 300 $147,000.00 257 $125,930.00 61A Replace 2" Water Service Line LF 18 165.5 $2,979.00 580 $10,440.00 1000 $18,000.00 403 $7,254.00 63A 1" Water Service - Single Meter EA 26 2500 $65,000.00 2100 $54,600.00 2100 $54,600.00 2240 $58,240.00 65A 2" Water Service - Double Meter EA 4 3500 $14,000.00 2975 $11,900.00 4600 $18,400.00 3933 $15,732.00 72A Remove & Replace or New 4" Sewer Lateral LF 18 150 $2,700.00 292 $5,256.00 300 $5,400.00 337 $6,066.00 75A Install New 4" Sewer Cleanout EA 1 500 $500.00 492 $492.00 800 $800.00 1278 $1,278.00 87A Protect Rock Wall @ 315 Fairview Way LS 1 2000 $2,000.00 1050 $1,050.00 4000 $4,000.00 12967 $12,967.00 88A Connect New Lateral to Existing Sewer Main EA 1 3000 $3,000.00 1300 $1,300.00 2000 $2,000.00 1037 $1,037.00 $533,490.00 $695,829.00 $807,985.00 $778,873.00
TOTAL BASE + ALT A $6,218,231.50 $8,737,878.00 $9,300,320.00 $11,234,653.00 2024 Water & Sewer Main Replacement Project
BID NO. 23-05

BID TABULATION
Ghilotti Construction Co Base Bid
Alternate A Bid

TOTAL ALTERNATE A BID

TOTAL BASE BID
Engineer's Estimate Ghilotti Construction Co Argonaut Constructors TerraCon Engineer's Estimate Argonaut Constructors TerraCon
2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + COVER SHEET
C1.0
1 CITY OF LAKEPORT
2024 WATER AND SEWER MAIN

REPLACEMENT PLANS
R
BID NO. 23-05
2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ +

PLAN & PROFILE
C2.1
4 LAKESHORE BLVD

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ +

PLAN & PROFILE
C2.2
5 LAKESHORE BLVD

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ +

PLAN & PROFILE
C2.3
6 LAKESHORE BLVD

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ +

FAIRVIEW WAY

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + PLAN & PROFILE
C7.4
25 2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + DETAILS
C8.0
26 2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + DETAILS
C8.1
27 DETAILS
C8.2
28 2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + DETAILS
C8.3
29 2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

Printed on Recycled Paper Please Continue the Cycle
RSA | CONSULTING CIVIL ENGINEERS + SURVEYORS + +
1980
est.
1515 FOURTH STREET
NAPA, CALIF. 94559
OFFICE
www.RSAcivil.com
| 252.3301 707|
+ + DETAILS
C8.4
30 DETAILS
C8.5
31 2024 WATER AND SEWER MAIN REPLACMENT

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

CITY OF LAKEPORT CALIFORNIA
32 CHECKEDDRAWNDESIGNEDDATEJOB NO.SHEET NO.

OF SHEETS
APPD REVISIONS BY DATE NO.

PUBLIC WORKS DEPARTMENT

LAKEPORT, CALIFORNIA

NOTICE TO BIDDERS
AND

SPECIAL PROVISIONS
For
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05
IN

LAKEPORT, CALIFORNIA
For Information on this Project, Contact
Paul Curren, City Engineer
or
Olivia Grupp, Project Manager
at
(707) 263-5615
Bid Book dated March 2024
I certify that this project’s plans and technical specification were designed and written by me or under my direction in accordance with generally accepted engineering practices. ___________________________ ___________________________ Paul R. Curren, R.C.E. #C34527 Paul S. Warnock, PE #82758 Date: March 12, 2024 Date: March 13, 2024

Section A Page 2 BID NO. 23-05

TABLE OF CONTENTS
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA

SECTION
BID BOOK…………………………………………………………………………………………………A
INSTRUCTIONS TO BIDDERS…………………………………………………………………………..B
NOT USED……………………………………………………………………………………...………….C
CONTRACT INFORMATION AND DOCUMENTS…………………………………………………….D STANDARD SPECIFICATIONS………………………………………………………………………….E
SPECIAL PROVISIONS - 700 SERIES…………………………………………………………………...F Section A Page 3 BID NO. 23-05

SECTION A
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA

BID BOOK

BIDDERS CHECKLIST

NOTICE INVITING SEALED BIDS

BID PROPOSAL

BID SCHEDULE

BID BOND

BID GUARANTEE

BIDDER INFORMATION

EXPERIENCE STATEMENT

DESIGNATION OF SUPPLIERS AND SUBCONTRACTORS

EQUAL OPPORTUNITY CLAUSE CERTIFICATION
(Contractor or subcontractor name & check “has” or “has not”)

DEBARMENT AND SUSPENSION CERTIFICATION

PUBLIC CONTRACT CODE QUESTIONNAIRE
(Check “has” or “has not”: check “Yes” or “No” box)

NON-LOBBYING CERTIFICATION

NON-COLLUSION AFFIDAVIT

AUTHORITY TO SIGN BID PROPOSAL (IF APPLICABLE)

POWER OF ATTORNEY (IF REQUIRED)

DISCLOSURE OF LOBBYING ACTIVITIES

STATEMENT REGARDING INSURANCE COVERAGE
WORKERS’ COMPENSATION INSURANCE CERTIFICATE
STATEMENT REGARDING CONTRACTOR’S LICENSING LAWS
Section A Page 4 BID NO. 23-05
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA

BIDDERS' CHECKLIST
This checklist has been prepared and furnished to aid bidders in including all necessary supporting information with their bid. Bidders' submittals should include, but are not limited to the following:

CHECKED

1. Bid Proposal __________

2. Bid Schedule __________

3. Bid Bond __________

4. Bid Guarantee __________

5. Bidder Information __________

6. Experience Statement __________

7. Designation of Suppliers and Subcontractors __________

8. Equal Employment Opportunity Certification __________

9. Debarment and Suspension Certification __________

10. Public Contract Code Questionnaire
(Check “has” or “has not”: check “Yes” or “No” box) __________

11. Non-Lobbying Certification __________

12. Non-Collusion Affidavit __________

13. Authority to Sign Bid Proposal (if applicable) __________

14. Power of Attorney (if required) __________

15. Disclosure of Lobbying Activities __________

16. Statement Regarding Insurance Coverage __________

17. Workers’ Compensation Insurance Certificate __________

18. Statement Regarding Contractor’s Licensing Laws __________ Section A Page 5 BID NO. 23-05

NOTICE INVITING SEALED BIDS
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
PUBLIC NOTICE IS HEREBY GIVEN that the City of Lakeport as AGENCY, invites sealed bids for the above stated project and will receive such bids in the office of the City Clerk, 225 Park Street, Lakeport, CA 95453 up to the hour of 2:00 p.m., on the 25th day of April, 2024. The bids will be publicly opened and read at 2:00 p.m. on the 25th day of April, 2024, in the Lakeport City Hall Council Chambers. Bids received after the time specified will be returned unopened.

General work description: The work consists of replacing existing water and/or sanitary sewer lines on several streets. The work includes installing new main line and service connections for both water and sanitary sewer. Two locations require jack and bore with casings. Two locations require either tunneling or jack and bore at the contractor’s option. Sheeting and shoring will be required at some locations. Some dewatering is anticipated. Only one location may be worked upon at a time. Due to high lake water levels, the order of work is specified.

Work shall be completed within 225 working days. The estimated cost of the base bid work is $5,700,000.

The additive alternate work estimated cost is $540,000.

Copies of the documents may be viewed for information only at the City of Lakeport website at https://www.cityoflakeport.com/bid_opportunities.php under 2024 WATER & SEWER MAIN REPLACEMENT. Copies of the plans, specifications, and contract documents necessary to submit a bid are available electronically by contacting Linda Sobieraj ([email protected]) or Olivia Grupp ([email protected]) by email or calling 707-263-5615. You will be required to provide complete contact information for the Bidder’s List which will be posted online with other project information. To submit a bid, you must request plans, specifications and bid forms as indicated herein.

Only bids submitted on the official printed documents will be accepted.

There will be a non-mandatory pre-bid meeting held Monday, April 8, 2024 at 2:00 pm. The meeting will take place in the Lakeport City Hall Council Chambers at 225 Park Street, lakeport, CA 95453.

Questions about alleged patent ambiguity of the plans, specifications, or estimate must be submitted in writing prior to 5 PM on April 15, 2024. After this time, the City will not consider these questions as bid questions. All bidder’s inquires must be submitted in writing to Olivia Grupp at [email protected] .

Bids must be prepared on the approved bid forms in conformance with INSTRUCTIONS TO BIDDERS and submitted in envelopes sealed and plainly marked on the outside:
“SEALED BID FOR 2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05
DO NOT OPEN WITH REGULAR MAIL”
The bid must be accompanied by a bid guarantee in the amount of 10% of the total bid by 2:00 p.m. ON THE DATE ADVERTISED FOR THE OPENING OF BIDS. More specifically, pursuant to Public Contract Code §§ 20170 and 20171, all bids for the project shall be presented, under sealed cover and shall be accompanied by one of the following forms of bidder’s security in the amount of ten percent (10%) of the bid: (a) cash; (b) a cashier’s check made payable to the City of Lakeport; (c) a certified check made payable to the City of Lakeport; or (d) a bidder’s bond executed by an admitted surety insurer made payable to the City of Lakeport. Such security shall be forfeited should the successful bidder to whom the Section A Page 6 BID NO. 23-05
contract is awarded fails to timely execute the contract and to deliver the necessary bonds and insurance certificates as specified in the contract documents.

In accordance with the provisions of California Public Contract Code § 3300, and Business and Professions Code § 7028.15(e), the Agency has determined that the contractor shall possess a valid Class A contractor’s license at the time that the contract is awarded. Failure to possess the specified license shall render a bidder’s bid as non-responsive and shall bar award of the contract to any bidder not possessing the specified license at the time of the award.

CONTRACTORS ARE REQUIRED BY LAW TO BE LICENSED AND REGULATED BY THE CONTRACTORS’ STATE LICENSE BOARD. ANY QUESTIONS CONCERNING A CONTRACTOR MAY BE REFERRED TO THE REGISTRAR, CONTRACTORS’ STATE LICENSE BOARD, P.O. BOX 2600, SACRAMENTO, CA 95826. At the time the contract is awarded, the contractor shall be properly licensed in accordance with the laws of this state. The first payment for work or material shall not be made unless and until the Registrar of Contractors verifies to the Agency that the records of the Contractors’ State License Board indicate that the contractor was properly licensed at the time the contract was awarded. Any bidder or contractor not so licensed shall be subject to all legal penalties imposed by law including, but not limited to, any appropriate disciplinary action by the Contractors’ State Board. Failure of the bidder to obtain proper and adequate licensing for an award of a contract shall constitute a failure to execute the contract and shall result in the forfeiture of the security of the bidder. (Public Contract Code § 20103.5)

CONTRACTORS AND SUBCONTRACTORS ARE ALSO REQUIRED TO BE REGISTERED WITH

THE CALIFORNIA DEPARTMENT OF INDUSTRIAL RELATIONS FOR ANY BID PROPOSAL SUBMITTED ON OR AFTER MARCH 1, 2015, AND FOR ANY CONTRACT FOR PUBLIC WORK ENTERED INTO ON OR AFTER APRIL 1, 2015. A contractor or subcontractor shall not be qualified to bid on, be listed on a bid proposal for, or perform any public work contract unless it is currently registered with the California Department of Industrial Relations as described in Labor Code § 1725.5.

To the extent applicable, at any time during the term of the Agreement for the proposed project, the successful bidder may, at its own expense, substitute securities equivalent to the amount withheld as retention (or the retained percentage) in accordance with Public Contract Code § 22300.

Pursuant to California Civil Code § 9550, a payment bond is required to be submitted for all projects estimated in excess of $25,000.00
The Agency has determined that the proposed project is a public works subject to the provisions of Labor Code § 1720 thereby requiring the Contractor to pay the prevailing wage rates for all work performed under the Contract. Accordingly, the proposed project is subject to compliance monitoring and enforcement by the California Department of Industrial Relations.

The Director of the California Department of Industrial Relations determines the general prevailing wage rates. Obtain the wage rates at the DIR Web site, http://www.dir.ca.gov/DLSR/PWD, or from the City’s Engineering Division. The project is subject to Department of Labor prevailing wages and requires the payment of the highest wage between the DIR and DOL rates. All provisions of the Department of Labor must be followed and other funding requirements as provided in Section A of the bid package and Exhibit A of the Articles of Agreement.

The City of Lakeport reserves the right to reject any and all bids.

The contract shall be awarded based on the lowest responsible base bid.

Section A Page 7 BID NO. 23-05
Bid Items and Estimated Quantities
(Not to be Used for Bidding Purposes)
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05
Bid Items
Item Description Unit Quantity
1 Mobilization LS ---
2 Traffic Control LS ---
3 Construction Surveying LS ---
4 Water Pollution Control Program LS ---
5 Sheeting and Shoring LS ---
6 Replace Pavement Markings LS ---
7 Remove and Replace Curb & Gutter LF 842
8 Remove and Replace Sidewalk SF 2,387
9 Remove and Replace Valley Gutter LF 380
10 Remove and Replace Bus Pad Concrete SF 110
11 Remove and Replace HMA Curb LF 35
12 3" Paving Beyond Normal Trench Paving SF 5,000
13 Additional T-cut Paving LF 2,409
14 Install New Water Main with 4" C900 PVC LF 118
15 Install New Water Main with 6" C900 PVC LF 1,894
16 Install New Water Main with 8" C900 PVC LF 3,530
17 Install New Water Main with 10" C900 PVC LF 4,811
18 Install Cutoff Dams in Pipe Trench EA 79
19 Tunnel under Storm Drain on Lakeshore (~Sta 221) LS 1 20 Tunnel under Storm Drain on Martin (~Sta 625) LS 1
21 Jack and Bore 16" Steel Casing on Martin (~Sta 616+50) LS 1 22 Jack and Bore 16" Steel Casing on Martin (~Sta 624+75) LS 1 23 Tie In to Existing Water Main EA 31
24 4" Gate Valve EA 1
25 6" Gate Valve EA 54
26 8" Gate Valve EA 15
27 10" Gate Valve EA 35
28 2" Blowoff Valve EA 2
29 6" Cross Connection EA 2
30 8"x8"x6"x6" Cross Connection EA 2
31 10"x10"x8"x6" Cross Connection EA 1
32 6" Tee Connection & Thrust Block EA 4
33 6"x4"x6" Tee Connection & Thrust Block EA 1
34 8" Tee Connection & Thrust Block EA 1
35 8"x8"x6" Tee Connection & Thrust Block EA 9
36 10" Tee Connection & Thrust Block EA 5
37 10"x10"x6" Tee Connection & Thrust Block EA 20
Section A Page 8 BID NO. 23-05
38 10"x6"x10" Tee Connection & Thrust Block EA 4
39 10"x10"x8" Tee Connection & Thrust Block EA 4
40 8"x8"x10" Tee Connection & Thrust Block EA 1
41 4" through 10" Bends/Fittings & Thrust Blocks EA 57
42 6"x4" Reducer Fitting EA 7
43 8"x4" Reducer Fitting EA 1
44 8"x6" Reducer Fitting EA 6
45 10"x8" Reducer Fitting EA 2
46 6" End Cap EA 2
47 6"x2" Tapped Cap EA 1
48 10"x1" Tapped Cap EA 1
49 Disconnect, Cap, & Abandon Existing Water Main EA 28 50 Install Air/Vacuum Assembly EA 3
51 Connect to Existing Water Valve EA 4
52 Abandon Existing Valve EA 72
53 Remove & Replace Existing Fire Hydrant EA 9
54 Install New Fire Hydrant EA 12
55 Remove Existing Fire Hydrant EA 2
56 Water Main Lowering per City Standard 528 EA 15
57 Connect to Existing Fire Hydrant EA 1
58 Cap & Remove Existing Water Service EA 1
59 Install 3/4" Water Service Line LF 35
60 Replace 1" Water Service Line LF 1,534
61 Replace 2" Water Service Line LF 293
62 3/4" Water Service - Sampling Station EA 2
63 1" Water Service - Single Meter EA 67
64 2" W/S Service - Single Meter EA 6
65 2" W/S Service - Double Meter EA 5
66 2" W/S Service - Double and Single Meter EA 4
67 2" W/S Service - Two Double Meters EA 3
68 4" W/S Service - Single 4" Meter EA 1
69 Remove & Replace Sewer Main - 8" PVC LF 3,092
70 Remove & Replace Sewer Main - 10" PVC LF 1,936
71 8" Cured In Place Pipe (CIPP) Liner LF 160
72 R&R or New 4" Sewer Lateral LF 773
73 R&R or New 6" Sewer Lateral LF 530
74 Install New 8" Sewer Lateral (PVC) LF 90
75 Install New 4" Sewer Cleanout EA 34
76 Install New 6" Sewer Cleanout EA 13
77 Connect to Existing Sanitary Sewer Lift Station LS 1 78 Connect to (E) Sewer Main (Calder Connection) EA 19
79 Remove and Replace Sewer Manhole EA 21
80 Remove Existing Sewer Manhole EA 3
81 Install New Sewer Manhole EA 4
82 Remove and Replace 6" Storm Drain Pipe LF 128
Section A Page 9 BID NO. 23-05
83 Remove and Replace 12" Storm Drain Pipe LF 46
84 Trench Over-Excavation LF 1,257
85 Install Dewatering Well Point EA 12
86 Connect to (E) SS Mainline for 4" or 6" Lateral EA 5 87 Protect Rock Wall @ 315 Fairview Way LS 0
88 Connect New Lateral to Existing Sewer Main EA 0

ADDITIVE ALTERNATE BID
1A Mobilization LS ---
2A Traffic Control LS ---
3A Construction Surveying LS ---
4A Water Pollution Control Program LS ---
5A Sheeting and Shoring LS ---
6A Replace Pavement Markings LS ---
7A Remove and Replace Curb & Gutter LF 90
8A Remove and Replace Sidewalk SF 325
9A Remove and Replace Valley Gutter LF 10
15A Install New Water Main with 6" C900 PVC LF 99
16A Install New Water Main with 8" C900 PVC LF 1,347
18A Install Cutoff Dams in Pipe Trench EA 11
23A Tie In to Existing Water Main EA 2
24A 4" Gate Valve EA 0
25A 6" Gate Valve EA 4
26A 8" Gate Valve EA 3
34A 8" Tee Connection & Thrust Block EA 1
35A 8"x8"x6" Tee Connection & Thrust Block EA 4
41A 4" through 10" Bends/Fittings & Thrust Blocks EA 3
44A 8"x6" Reducer Fitting EA 2
49A Disconnect, Cap, & Abandon Existing Water Main EA 2 52A Abandon Existing Valve EA 5
53A Remove & Replace Existing Fire Hydrant EA 3
54A Install New Fire Hydrant EA 1
59A Install 3/4" Water Service Line LF 5
60A Replace 1" Water Service Line LF 490
61A Replace 2" Water Service Line LF 18
63A 1" Water Service - Single Meter EA 26
65A 2" Water Service - Double Meter EA 4
72A Remove & Replace 4" Sewer Lateral LF 18
75A Install New 4" Sewer Cleanout EA 1
87A Protect Rock Wall @ 315 Fairview Way LS 1
88A Connect New Lateral to Existing Sewer Main EA 1

ENGINEERING DIVISION
Section A Page 10 BID NO. 23-05

BID PROPOSAL
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
The undersigned, as bidder, declares that he/she has examined all of the contract documents, attachments, exhibits, manuals and specifications contained in this project manual for the above referenced project, and that he/she will contract with the Agency on the form of contract provided herewith to do everything necessary for the fulfillment of this contract at the price, and on the terms and conditions therein contained.

The following are included and are to be considered as forming a part of this proposal: BID PROPOSAL, BID SCHEDULE, BID BOND, BID GUARANTEE (if submitted in lieu of Bid Bond), BIDDER

INFORMATION, EXPERIENCE STATEMENT, DESIGNATION OF SUPPLIERS &

SUBCONTRACTORS, EQUAL EMPLOYMENT OPPORTUNITY CERTIFICATION,

DEBARMENT AND SUSPENSION CERTIFICATION, PUBLIC CONTRACT CODE QUESTIONAIRE (SECTION 10232 AND 10285.1 STATEMENTS), NON-LOBBYING CERTIFICATION, NONCOLLUSION AFFIDAVIT, AUTHORITY TO SIGN BID PROPOSAL (if applicable), POWER OF ATTORNEY (if required), DISCLOSURE OF LOBBYING ACTIVITIES, STATEMENT REGARDING INSURANCE COVERAGE, WORKERS’ COMPENSATION INSURANCE CERTIFICATE, STATEMENT REGARDING CONTRACTOR’S LICENSING LAWS, AND DISADVANTAGED BUSINESS AND SECTION 3 BID REQUIREMENTS.

Contractor acknowledges receipt and inclusion of addenda ______ to ______ into this bid proposal and the contract documents.

Attached is a Bid Bond duly completed by a guarantee company authorized to carry on business in the State of California in the amount of at least 10% of the total amount of this proposal, or alternatively, there is attached a certified or cashier’s check payable to the Agency or evidence of a cash payment to the Agency, in the amount of at least 10% of the total amount of our proposal.

If this proposal is accepted, we agree to sign the contract form and to furnish the Performance Bond and the Payment Bond (each to be 100% of the bid amount), the Maintenance Bond (to be 50% of the bid amount), and the required evidences of insurance within ten (10) calendar days after receiving written Notice of Award of Contract.

We further agree if our proposal is accepted and a contract for the performance of the work is entered into with the Agency, to so plan the work and to prosecute it with such diligence that all of the work shall be completed within the time stipulated in SECTION E - TIME OF COMPLETION.

NAME OF BIDDER: ___________________________________________________________________ MAILING ADDRESS:__________________________________________________________________ ___________________________________________________________________ STATE OF INCORPORATION: _________________________________________________________ AUTHORIZED SIGNATURE: ___________________________________________________________ TITLE: ______________________________________________________________________________ DATE: ______________________________________________________________________________ (If Company is a corporation, provide corporate resolution per B 1.06 PROPOSAL.) Section A Page 11 BID NO. 23-05

BID SCHEDULE
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
The cost of all labor, services, material, equipment and installation necessary for the completion of the work itemized under this schedule, even though not shown or specified, shall be included in the unit price for the various items shown herein. For a description of the work associated with each bid item, see SECTION E–SPECIAL PROVISIONS. The Agency reserves the right to increase or decrease the quantity of any item or omit items as may be necessary, and the same shall in no way affect or void the contract, except that appropriate additions or deductions from the contract total price will be made at the stipulated unit price in accordance with these Contract Documents.

The Agency reserves the right to reject any and all bids, to waive any informality in a bid, and to make awards in the interest of the Agency.

The Contractor shall perform an independent take-off of the plans and bid accordingly. Quantities listed in this Bid Schedule are intended only as a guide for the Contractor as to the anticipated order of magnitude of work. The Contractor shall be responsible for verifying all estimated quantities. The Contractor will be reimbursed for the quantity of items actually installed as required by the Contract Documents, including addenda, and shown on the plans to neat line and grade.

The Contractor will not be reimbursed for work performed for his convenience, or as required to adapt to field conditions, or for unauthorized work performed outside of that required by the Contract Documents.

The Contractor shall be responsible for calculating and providing totals for the bid schedule. The proposal schedule shall include all costs for labor, services, material, equipment, and installation associated with completing the work in place per the plans, specifications and details.

NAME OF BIDDER:
_____________________________________________________________________________________ CONTRACTOR’S LICENSE NO.:
_____________________________________________________________________________________ CONTRACTOR’S DIR REGISTRATION NO.:
_____________________________________________________________________________________ CONTRACTOR’S SAM.GOV DUNS/UEI NO.: Not applicable for this contract _____________________________________________________________________________________ AUTHORIZED SIGNATURE:
_____________________________________________________________________________________ TITLE:_
_____________________________________________________________________________________ DATE:
_____________________________________________________________________________________ Section A Page 12 BID NO. 23-02
BID SCHEDULE (Continued)
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
The Contractor shall be responsible for calculating and providing unit prices for the bid schedule. The bid schedule shall include all costs for services, labor, materials, equipment, and installation associated with completing the work in place per the plans, specifications and details. 2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05
Base Bid (Project Awarded on Base Bid)
Item Description Unit Quantity Unit
Price Extension
1 Mobilization LS --- ---
2 Traffic & Pedestrian Control LS --- ---
3 Construction Staking LS --- ---
4 Water Pollution Control Program (WPCP) LS --- ---
5 Sheeting and Shoring LS --- ---
6 Replace Pavement Markings LS --- ---
7 Remove and Replace Curb & Gutter LF 842
8 Remove and Replace Sidewalk SF 2,387
9 Remove and Replace Valley Gutter LF 380
10 Remove and Replace Bus Pad SF 110
11 Remove and Replace HMA Curb LF 35
12 3" Paving Beyond Normal Trench Paving SF 5,000
13 Additional T-Cut Paving LF 2,409
14 Install New Water Main with 4" C900 PVC LF 118
15 Install New Water Main with 6" C900 PVC LF 1,894
16 Install New Water Main with 8" C900 PVC LF 3,530
17 Install New Water Main with 10" C900 PVC LF 4,811
18 Install Cutoff Dams EA 79
19 Tunnel under Storm Drain on Lakeshore (~Sta 221) LS 1 20 Tunnel under Storm Drain on Martin (~Sta 625) LS 1
21 Jack and Bore 16" Steel Casing on Martin (~Sta 616+50) LS 1 22 Jack and Bore 16" Steel Casing on Martin (~Sta 624+75) LS 1 23 Tie In to Existing Water Main EA 31
24 4" Gate Valve EA 1
25 6" Gate Valve EA 54
26 8" Gate Valve EA 15
27 10" Gate Valve EA 35
28 2" Blowoff Valve EA 2
29 6" Cross Connection EA 2
Section A Page 13 BID NO. 23-02
30 8"x8"x6"x6" Cross Connection EA 2
31 10"x10"x8"x6" Cross Connection EA 1
32 6" Tee Connection & Thrust Block EA 4
33 6"x4"x6" Tee Connection & Thrust Block EA 1
34 8" Tee Connection & Thrust Block EA 1
35 8"x8"x6" Tee Connection & Thrust Block EA 9
36 10" Tee Connection & Thrust Block EA 5
37 10"x10"x6" Tee Connection & Thrust Block EA 20
38 10"x6"x10" Tee Connection & Thrust Block EA 4
39 10"x10"x8" Tee Connection & Thrust Block EA 4
40 8"x8"x10" Tee Connection & Thrust Block EA 1
41 4" through 10" Bends/Fittings & Thrust Blocks EA 57
42 6"x4" Reducer Fitting EA 7
43 8"x4" Reducer Fitting EA 1
44 8"x6" Reducer Fitting EA 6
45 10"x8" Reducer Fitting EA 2
46 6" End Cap EA 2
47 6"x2" Tapped Cap EA 1
48 10"x1" Tapped Cap EA 1
49 Disconnect, Cap, & Abandon Existing Water Main EA 28 50 Install Air/Vacuum Assembly EA 3
51 Connect to Existing Water Valve EA 4
52 Abandon Existing Valve EA 72
53 Remove & Replace Existing Fire Hydrant EA 9
54 Install New Fire Hydrant EA 12
55 Remove Existing Fire Hydrant EA 2
56 Water Main Lowering per City Standard 528 EA 15
57 Connect to Existing Fire Hydrant EA 1
58 Cap & Remove Existing Water Service EA 1
59 Install 3/4" Water Service Line LF 35
60 Replace 1" Water Service Line LF 1,534
61 Replace 2" Water Service Line LF 293
62 3/4" Water Service - Sampling Station EA 2
63 1" Water Service - Single Meter EA 67
64 2" Water Service - Single Meter EA 6
65 2" Water Service - Double Meter EA 5
66 2" Water Service - Double and Single Meter EA 4
67 2" Water Service - Two Double Meters EA 3
68 4" Water Service - Single 4" Meter EA 1
69 Remove & Replace Sewer Main - 8" PVC LF 3,092
70 Remove & Replace Sewer Main - 10" PVC LF 1,936
71 8" Cured In Place Pipe (CIPP) Liner LF 160
72 Remove & Replace or New 4" Sewer Lateral LF 773
73 Remove & Replace or New 6" Sewer Lateral LF 530
Section A Page 14 BID NO. 23-02
74 Install New 8" Sewer Lateral (PVC) LF 90
75 Install New 4" Sewer Cleanout EA 34
76 Install New 6" Sewer Cleanout EA 13
77 Connect to Existing Sanitary Sewer Lift Station LS 1 78 Connect to (E) Sewer Main (Calder Connection) EA 19
79 Remove and Replace Sewer Manhole EA 21
80 Remove Existing Sewer Manhole EA 3
81 Install New Sewer Manhole EA 4
82 Remove and Replace 6" Storm Drain Pipe LF 128
83 Remove and Replace 12" Storm Drain Pipe LF 46
84 Trench Over-Excavation LF 1,257
85 Install Dewatering Well Point EA 12
86 Connect to (E) SS Mainline for 4" or 6" Lateral EA 5 87 Protect Rock Wall @ 315 Fairview Way LS 0
88 Connect New Lateral to Existing Sewer Main EA 0
Total Base Bid
Base Bid Schedule Total: $ ______________
Base Bid Schedule Total (in words):
____________________________________________________________ ______________________________________________________________________________________ ___
(Company Name of Bidder) (Date)
Section A Page 15 BID NO. 23-02
BID SCHEDULE (Continued)
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

BID BOND
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
KNOW ALL MEN BY THESE PRESENTS that Bidder ________________________, as PRINCIPAL, and ______________________, as SURETY, are held and firmly bound unto the City of Lakeport as AGENCY, in the penal sum of ________________________________________ dollars ($____________________), which is ten percent (10%) of the total amount bid by PRINCIPAL to AGENCY for the above stated project, for the payment of which sum, PRINCIPAL and SURETY agree to be bound, jointly and severally, firmly by these presents.

The SURETY, for value received, hereby stipulates and agrees that the obligations of said SURETY and its BOND shall be in no way impaired or affected by any extension of the time within which the AGENCY may accept such Bid; and said SURETY does hereby waive notice of any such extension.

THE CONDITIONS OF THIS OBLIGATION ARE SUCH that, whereas PRINCIPAL is about to submit a bid to AGENCY for the above stated project, if said bid is rejected, or if said bid is accepted and a contract is awarded and entered into by PRINCIPAL in the manner and time specified, and PRINCIPAL provides the required payment and performance bonds and insurance coverages to AGENCY, then this obligation shall be null and void, otherwise it shall remain in full force and effect in favor of AGENCY.

IN WITNESS WHEREOF the parties hereto have set their names, titles, hands, and seals this____ day of ...................................... , 2024.

PRINCIPAL* ______________________________________________ ______________________________________________

SURETY* _____________________________________________
_____________________________________________
_____________________________________________
*Provide BIDDER and SURETY name, address and telephone number and the name, title, address and telephone number for their authorized representatives. Power of Attorney must be attached.

Subscribed and sworn to this ........... day of ............................... , 2024.

NOTARY PUBLIC _______________________________________________ (SEAL) Section A Page 18 BID NO. 23-02

BID GUARANTEE
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
Note: The following statement shall be used if other than a bid surety bond accompanies bid. “Accompanying this proposal is a money order*, certified check*, cashier’s check*, cash*, payable to the order of the City of Lakeport in the amount of _______________________________________________ Dollars ($__________________) which is at least ten percent (10%) of the total amount of this bid. The proceeds of this bid guarantee shall become the property of the City of Lakeport provided this bid is accepted by said City, through action of its legally constituted contracting authorities, and the undersigned fails to execute a contract and furnish the required bonds and insurance within the stipulated time.

Otherwise, the proceeds of this bid guarantee shall be returned to the undersigned.” NAME OF BIDDER: .......................................................................................................

MAILING ADDRESS: ....................................................................................................... ....................................................................................................... .......................................................................................................

AUTHORIZED SIGNATURE: .......................................................................................................

TITLE: .......................................................................................................

DATE: ....................................................................................................... (*Delete the inapplicable words)
Section A Page 19 BID NO. 23-02

BIDDER INFORMATION
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
BIDDER certifies that the following information is true and correct:

Name of Bidder: .................................................................................................................................

Business Address: ..............................................................................................................................

Telephone:……………………………………..FAX:………………………………………………
E-mail: ..............................................................................................................................................

Contractor’s License No.:………………………………………..Date License Issued: .................. ………..

License Expiration Date: .................................................................................................................................

The following are the names, titles, addresses, and phone numbers of all individuals, firm members, partners, joint venturers, and/or corporate officers having a principal interest in this proposal: (Name / Title / Address / Telephone)
........................................................................................................................................................... ........................................................................................................................................................... ........................................................................................................................................................... ...........................................................................................................................................................

Any voluntary or involuntary bankruptcy judgments against any principal having an interest in this proposal are as follows: (Type of Judgment / Date)
........................................................................................................................................................... ........................................................................................................................................................... ........................................................................................................................................................... ...........................................................................................................................................................

All current and prior DBA’s, aliases, and/or fictitious business names for any principal having an interest in this proposal are as follows: (Principal / DBA’s / Applicable Dates) ........................................................................................................................................................... ........................................................................................................................................................... ...........................................................................................................................................................

Prior Disqualification
Has your firm ever been disqualified from performing work for any City, County, Public or Private Contracting entity? Yes / No _________. If yes, provide the following information. (If more than once, use separate sheets):

Date: ..................................................................... Entity: ..................................................................

Location: ............................................................................................................................................

Reason: ...............................................................................................................................................

Provide Status and any Supplemental Statement: .............................................................................. ........................................................................................................................................................... ........................................................................................................................................................... ........................................................................................................................................................... ...........................................................................................................................................................

Has your firm been reinstated by this entity? Yes / No ..........................................

Violations of Federal or State Law
A. Has your firm or its officers been assessed any penalties by any agency for noncompliance, violations of Federal or State labor laws and/or business or licensing regulations within the past five (5) years relating to your construction projects?
Yes / No: ................................... Federal / State: .............................................................................

If “yes”, identify and describe, (including status): ............................................................................. ........................................................................................................................................................... ........................................................................................................................................................... ...........................................................................................................................................................

Have the penalties been paid? Yes / No:___________________ Section A Page 20 BID NO. 23-02
B. Does your firm or its officers have any ongoing investigations by any AGENCY regarding violations of the State Labor Code, California Business and Professions Code or State Licensing laws?
Yes / No: ................................. Codes / Laws: ............................................ Section / Article: ..........

If “yes”, identify and describe (including status): .............................................................................. ........................................................................................................................................................... ...........................................................................................................................................................

I declare under penalty of perjury under the laws of the State of California that all of the representations made in this BIDDER INFORMATION are true and correct. Executed this __________________ day of _______________________________, 2024 at _____________________________________, California.

Authorized Representative Signature and Title_________________________________________________ Section A Page 21 BID NO. 23-02

EXPERIENCE STATEMENT
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
Pursuant to this BID PROPOSAL and QUALIFICATION OF BIDDERS, the following is a record of the Bidder’s experience in construction of a type similar in magnitude and character to that contemplated under this contract. Included in this section should be a complete list of references for similar projects in terms of scope of work, value of work, and time constraints. The Contractor must demonstrate that he/she has experience with this type of project and can manage this project effectively. If necessary, additional numbered pages can be attached to this page. The Contractor must be properly licensed to perform the work in this project as determined by the State Contractor’s License Board.

Project Title:__________________________________ Client:______________________________ Date: ______________ Project Value: ______________ Contact: _____________ Tel #____________ Description: __________________________________________________________________ _________________________________________________________________________ ___________________________________________________________ Subject to Federal Labor Standards: Yes No
Project Title:__________________________________ Client:______________________________ Date:_____________ Project Value: ______________ Contact: _____________ Tel #____________ Description: __________________________________________________________________ _________________________________________________________________________ ___________________________________________________________ Subject to Federal Labor Standards: Yes No
Project Title:__________________________________ Client:______________________________ Date:______________ Project Value: ______________ Contact: _____________ Tel #____________ Description: __________________________________________________________________ _________________________________________________________________________ ___________________________________________________________ Subject to Federal Labor Standards: Yes No
Section A Page 22 BID NO. 23-02
EXPERIENCE STATEMENT (Continued)
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
Project Title:__________________________________ Client:_______________________________ :

Date:______________ Project Value: ______________ Contact: _____________ Tel #____________ Description: __________________________________________________________________ _________________________________________________________________________ ___________________________________________________________ Subject to Federal Labor Standards: Yes No
I declare under penalty of perjury under the laws of the State of California that all of the representations made in this EXPERIENCE STATEMENT are true and correct. Executed this __________________ day of _______________________________,2024 at _____________________________________, California.

Authorized Representative Signature and Title ________________________________________________ Section A Page 23 BID NO. 23-02

DESIGNATION OF SUBCONTRACTORS
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
The following is a list of subcontractors, as defined in 2-3 SUBCONTRACTS of the Standard Specifications, who will perform work of value in excess of one-half percent of the total bid price or $10,000, whichever is greater. No subcontractor shall perform work in excess of the amount specified in 2- 3 SUBCONTRACTS of the Standard Specifications, without the written approval of the Agency. Note the maximum percentage of work that can be subcontracted specified in 2-3.2 ADDITIONAL RESPONSIBILITY of the Standard Specifications. The Contractor is responsible to ensure that appropriate provisions are to be inserted in all subcontracts to bind subcontractors to the contract requirements as contained herein. Each subcontractor must agree to comply with all applicable Federal, State, and local requirements.

Work Subcontracted Proportion of Work
(% of contract price)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Subcontractor
Section A Page 24 BID NO. 23-02
Work Subcontracted Proportion of Work
(% of contract price)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Subcontractor
Section A Page 25 BID NO. 23-02
Work Subcontracted Proportion of Work
(% of contract price)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Name
Address
Contractor License No.

Contractor License Category
Employer ID No.

DIR Number
MBE/WBE (yes/no)
Subcontractor
These representations are made under the penalty of perjury under the laws of the State of California. The undersigned hereby certifies that each subcontractor has been notified in writing of its equal opportunity obligations.

NAME OF BIDDER:________________________________________________________ AUTHORIZED SIGNATURE: ____________________________________________________________ Date:_____________
Section A Page 26 BID NO. 23-02

EQUAL EMPLOYMENT OPPORTUNITY CERTIFICATION
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
The bidder's execution on the signature portion of this bid shall also constitute an endorsement and execution of those certifications which are a part of this bid The bidder ______________, proposed subcontractor ____________, hereby certifies that he has ___, has not ___, participated in a previous contract or subcontract subject to the equal opportunity clause, as required by Executive Orders 10925, 11114, or 11246, and that, where required, he has filed with the Joint Reporting Committee, the Director of the Office of Federal Contract Compliance, a Federal Government contracting or administering agency, or the former President's Committee on Equal Employment Opportunity, all reports due under the applicable filing requirements.

Note: The above certification is required by the Equal Employment Opportunity Regulations of the Secretary of Labor (41 CFR 60-1.7(b) (1)), and must be submitted by bidders and proposed subcontractors only in connection with contracts and subcontracts which are subject to the equal opportunity clause. Contracts and subcontracts which are exempt from the equal opportunity clause are set forth in 41 CFR 60-1.5. (Generally only contracts or subcontracts of $10,000 or under are exempt.) Currently, Standard Form 100 (EEO-1) is the only report required by the Executive Orders or their implementing regulations.

Proposed prime contractors and subcontractors who have participated in a previous contract or subcontract subject to the Executive Orders and have not filed the required reports should note that 41 CFR 60-1.7(b) (1) prevents the award of contracts and subcontracts unless such contractor submits a report covering the delinquent period or such other period specified by the Federal Highway Administration or by the Director, Office of Federal Contract Compliance, U.S. Department of Labor.

Section A Page 27 BID NO. 23-02

DEBARMENT AND SUSPENSION CERTIFICATION
2024 WATER & SEWER MAIN REPLACEMENT
BID NO. 23-05

IN THE CITY OF LAKEPORT, CALIFORNIA
TITLE 49, CODE OF FEDERAL REGULATIONS, PART 29
The bidder, under penalty of perjury, certifies that, except as noted below, he/she or any other person associated therewith in the capacity of owner, partner, director, officer, manager:
• is not currently under suspension, debarment, voluntary exclusion, or determination of ineligibility by any Federal agency;
• has not been suspended, debarred, voluntarily excluded or determined ineligible by any Federal agency within the past 3 years;
• does not have a proposed debarment pending; and
• has not been indicted, convicted, or had a civil judgment rendered against it by a court of competent jurisdiction in any matter involving fraud or official misconduct within the past 3 years.

If there are any exceptions to this certification, insert the exceptions in the following space.

Exceptions will not necessarily result in denial of award, but will be considered in determining bidder responsibility. For any exception noted above, indicate below to whom it applies, initiating agency, and dates of action.

Notes: Providing false information may result in criminal prosecution or administrative sanctions. The above certification is part of the Bid. Signing this Bid on the signature portion thereof shall also constitute signature of this Certification.

Lakeport City CouncilJune 4, 2024

Lakeport City Council
June 4, 2024