Lakeport City Council
June 18, 2024

CITY ORGANIZATIONAL CHART
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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.

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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 sales tax, its largest revenue source, 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 Central Business District & Parks 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 Boulevard to First Street, and the $8 million Water and 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 and nonprofit organizations, and super dedicated 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 Boulevard 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 Avenue to Lakeshore Boulevard, Charlie Jolin Way, and Parallel Drive (City Limits to Lakeport Boulevard).
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 visitor 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, 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 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 a Recruitment and Marketing Retention Plan to foster a culture making the City of Lakeport an employer of choice.

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 Homelessness and Mental Health Outreach: In collaboration with the Lake County Behavioral Health Services 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. 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 Department 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 Central Business District & Parks 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 Streets 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 have 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 and Sewer Main Replacement Project: Progress is well underway for the City’s 2024 Water and 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 Boulevard, Martin Street, and Lakeport Bouvard, 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 both residents and businesses.

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 Vacant Buildings and 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 former KMART building, 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. 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 85% of the City’s revenue is from property and sales taxes.

Sales tax by itself is 60%.

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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 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 fund balance of reserve 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 mains 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 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 the 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 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 and are listed here:
 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; 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 goal’s aim to further each of the stated priority areas.

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Public Safety and 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 personnel, 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 and 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 personnel. 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 the Lake County Behavioral Health Services Department. 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.
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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 plans 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 and Fiscal Stability. The City Council's approved objectives for Good Governance and 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 Employees’ 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 Boulevard 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 Avenue to Lakeshore Boulevard), Charlie Jolin Way, and Parallel Drive (from City Limits to Lakeport Boulevard). 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.
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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 and Attractive Neighborhoods. The City Council’s policy priority area of Safe, Sustainable and 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 nonprofits 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, conservation, history, culture and arts.

Housing Services Program Strategic Plan
Implementing a strategic plan for the City's Housing Services Program is pivotal to 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 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.

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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 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 toward revitalizing Lakeport’s tourism sector. A waterfront hotel can serve as a major attraction, drawing visitors to the area and boosting local businesses. Enhancing outreach to existing waterfront hotel and resort properties will help in revitalizing these facilities, ensuring they meet modern standards and continue to attract visitors. 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 and engaged community.

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.

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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 Boulevard to First Street)  Del Lago Neighborhood Chip Seal Project
 Miscellaneous Sidewalk Gap and ADA Ramp Improvements (in conjunction with other scheduled projects)
 Westside Community Park Sport Fields Top Dress and Overseed  Silveira 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 Boulevard (Bevins Street to Main Street) 2,560’  Water Main Replacement—Armstrong Street (Berry Street to Smith Street) 983’  Water and Sewer Main Replacement—Lakeshore Boulevard (Ashe Street to Beach Lane) 2,866  Water and Sewer Main Replacement—Martin Street (Bevins Street to Main Street) 2,600’  Water Main Replacement—Tenth Street and Tunis Street intersection area 640’  Supervisory Control and Data Acquisition (SCADA) Upgrade/Programming for Utilities Infrastructure Citywide
 Emergency Generator Installations (Scotts Creek Wells, K Street Lake Intake Facility, Surface Water Treatment Plant)
 K Street Lake Intake Facility Perimeter Fencing Replacement  Replace/Upsize Water Main—Martin (Bevins Street to Martin Street 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 and Engineering:
 Scotts Creek Well Replacement Design and Engineering
 Micro Surfacing Pavement Rehabilitation Project Design and Engineering: High Street (Main Street to Geiselman Street), Charlie Jolin Way, Parallel Drive (Highway 175 to Lakeport Boulevard)  Pavement Rehabilitation Engineering: Del Lago Neighborhood, Lakeport Boulevard/Parallel Drive Roundabout
 Safe Routes to School Project Study Report for Lakeshore Boulevard Sidewalk Project  Water Master Plan Update
 Sewer Master Plan Update
 Comprehensive Fee Study
 Housing Program Services Strategic Plan
 Navigation Center Feasibility Study
 General Plan Update
 Sidewalk Inventory Study
 Wastewater Treatment Plant Expansion Study
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 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. 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
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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

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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

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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

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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

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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 440 530 200 200
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 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 6,879,929 Operations 5,599,282 4,276,991 7,507,520 6,269,201
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 3,721,421 14,118,884
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 30,928,238
Change in total fund balance $ 540,615 $ (99,787) $ (2,182,846) $ (13,069,697) Fiscal Year 2024-25
City-Wide Comparison
Account Class
Fiscal Year Ended
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
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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 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 4,023,997 57.46% Operations 1,795,683 1,933,921 2,216,333 2,335,303 33.35% CIP 743,789 1,078,971 566,758 187,461 2.68%
Transfers Out 250,117 475,307 457,810 455,830 6.51%
Financing Uses 4,636,771 - - -
Total 10,814,955 6,459,685 6,877,969 7,002,591 100.00%
Surplus (Deficit) $ 573,282 $ 208,047 $ (342,134) $ (286,868) 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 1,050,389 Reserve for economic uncertaninties 1,234,824 1,468,794 1,375,594 1,400,518 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 4,259,190
Assigned:

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

Unassigned fund balance 219,920 264,967 110,901 30,415
264,967 219,920 110,901 30,415
Total fund balance $ 6,523,962 $ 6,732,550 $ 6,390,416 $ 6,103,548 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

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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
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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 $ 7,002,591 $

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 9,112,656 502 - 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 7,111,607 602 - 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 17,719,298

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 $ 30,928,238 $ 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
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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 2,903,230
Public Works
Administration and Compliance 572,496 362,714 572,297 571,529 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 $ 30,928,238 $ Fiscal Year 2024-25
Departmental Expenditure History Comparison
CITY OF LAKEPORT FISCAL YEAR 2024-25

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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 620,717 411,213 - 107,200 - 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 2,103,131 734,599 - 65,500 - 2,903,230
Public Works: -
Administration and Compliance 3010 554,216 17,313 - - - 571,529 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 6,879,929 $ $ 6,269,201 $ 2,514,394 $ 14,118,884 $ 730,830 $ 30,928,238 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 $ 5,582,223 $ 336,000 $ 107,500 200 $ $ 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 $ 107,500 200 $ $ 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 $ 4,023,997 $ 2,335,303 $ - $ - $ 187,461 -$ 455,830 $ $ 7,002,591Capital 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 - - 550,007207 - PROP 172 PUBLIC SAFETY TAX - - - - - - 45,000 45,000 209 - LAKEPORT HOUSING PROGRAM FUND - - - - - - - -
210 - PLHA NAVIGATION CENTER 319,000 - - - - - - 319,000211 - K-9 FUND - 15,000 - - - - - 15,000 219 - APC BIKE AND PEDESTRIAN 10TH ST - - - - 80,000 - - 80,000228 - DEPARTMENT BOATING AND WATERWAYS BATHROOMS - - - - - - - - 232 - ATP PLANNING SIDEWALKS 200,000 - - - - - - 200,000 233 - CDBG GRANT 2018DR 100,000 - - - - - - 100,000234 - 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 - - - - - - 208,650240 - HOME PROGRAM INCOME - 10,000 - - - - - 10,000241 - 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 - - - - - - 140,000411 - SAFE ROUTES TO SCHOOLS - - - - - - - - 413 - LAKESIDE PARK FUND - - - - - - - -
414 - STORM DRAINAGE FUND - 10,000 - - 10,000 - - 20,000 415 - CITYWIDE HSIPL (SAFETY) - - - - 260,000 - - 260,000420 - 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 1,378,352 798,322 - 756,068 6,179,914 - 9,112,656 - 502 - WATER EXPANSION FUND - 20,000 - - 510,000 - - 530,000 601 - CLMSD UTILITY M & O FUND 1,379,852 1,071,526 - 686,228 3,974,001 - 7,111,607 - 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 2,758,204 1,924,848 - 1,672,331 11,363,915 - 17,719,298 - 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 - - - 500,461801 - OPEB AGENCY FUND - - - - - - - - Total fiduciary 97,728 16,500 - 386,233 - - - 500,461
Total $ 6,879,929 $ 6,269,202 $ 415,000 $ 2,514,394 $ 14,118,883 $ 730,830 - $ $ 30,928,238 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 12.14% 1,692,903 1.06
Local public safety fund 5.71% 796,660 0.50
State local health fund 5.71% 796,660 0.50
State education protection fund 2.86% 398,330 0.25
Transportation fund 2.86% 398,330 0.25
Total distribution (% rate) 1.00 13,941,552 8.75 $
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
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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 2034 Administration
Update City Rules and Regulations General Fund Water Revenue Sewer Revenue -Essential Job Function Updates General Fund Water Revenue Sewer Revenue 40,000 40,000ADA Study General Fund Water Revenue Sewer Revenue 30,000 30,000 HR Software General Fund Water Revenue Sewer Revenue -
Electronic Records Management System General Fund Water Revenue Sewer Revenue - Subtotal 70,000 30,000 40,000 - - - - - - - -
Economic Development
Promenade Master Plan General Fund 30,000 30,000
Retail Revitalization Plan General Fund 20,000 20,000
ED Website General Fund 3,000 3,000
GIS Public Portal General Fund Water Revenue Sewer Revenue 30,000 30,000Wayfinding Signage General Fund 20,000 20,000Retail Attraction and Retention Study General Fund 100,000 25,000 25,000 25,000 25,000Silveira Center and Carnegie Use Study CDBG Grant General Fund - Subtotal 203,000 25,000 128,000 25,000 25,000 - - - - - - Community Dev
General Plan Update General Fund 200,000 100,000 100,000Housing Element Update General Fund 65,000 65,000 Objective Design Standards General Fund -Navigation Center Feasibility Study State Grant 200,000 200,000 NPDES Update General Fund -Ordinance Updates General Fund 125,000 125,000 Vehicle General Fund 40,000 40,000
Subtotal 630,000 200,000 330,000 100,000 - - - - - - -
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 65,000 25,000 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 75,000 25,000 50,000Mobile Radar Trailer General Fund 30,000 30,000Body Cam Updade General Fund 50,000 50,000 Evidence Program General Fund -
Subtotal 1,810,000 80,000 305,000 200,000 175,000 150,000 150,000 150,000 300,000 150,000 150,000 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 200,000 200,000Hartley (Clearlake to 20th) General Fund 200,000 200,000High 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 10,000 Forbes, 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 10,000Esplanade 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 10,000Lakeshore Blvd PSR ATP State Grant General Fund 30,000 30,000 11th St. Corridor CalTrans Grant 300,000 300,000
Community Center General Fund 100,000 100,000Local Roads Safety Plan CalTrans Grant 100,000 100,000 Storm Water Master Plan Storm Water Revenue 200,000 100,000 100,000City Standards Master Plan General Fund 200,000 200,000City Master Drainange Plan Storm Water Revenue 200,000 200,000 Subtotal 2,740,000 70,000 2,060,000 340,000 240,000 10,000 10,000 10,000 - - Public Works: Roads & Infrastructure
Forbes Creek Headwall at Main CalTrans Grant 400,000 400,000Hartley 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 2,000,00020th (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 2,000,000 High 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 300,000 300,000Del Lago, Lakeport/Parallel Roundabout General Fund 300,000 300,000Forbes, 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 300,000 300,000Jerry and Anastasia General Fund 300,000 300,000High St (3rd to 11th) General Fund 300,000 300,000Slipline 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 180,000 20,000 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 150,000 150,000Dump Truck General Fund Water Revenue Sewer Revenue 220,000 220,000 Subtotal 16,255,000 2,820,000 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

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(Continued)
Public Works: Parks, Buildings & Grounds
WS Park, Accessibility Project Phase 1 General Fund 20,000 20,000 Top Dress and Overseed General Fund 100,000 20,000 20,000 20,000 20,000 20,000 Tables, Benches, Trash Receptacles General Fund 40,000 20,000 20,000 Waterfront Promenade California Parks Grant General Fund 1,800,000 1,800,000 Downtown Street Furniture General Fund 50,000 25,000 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 50,000City Hall Office Upgrades General Fund Water Revenue Sewer Revenue 100,000 100,000City 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 25,000 Water Mover General Fund 30,000 30,000Carnegie Ceiling and Lighting General Fund - Subtotal 5,640,000 70,000 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 80,000Replace Clear Well Water Revenue -Green Ranch Rehab Water Revenue 75,000 75,000 Replace HVAC Water Revenue 35,000 35,000
Creek 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 284,000 284,000Main Replacement Lakeshore (Ashe-Beach) 2,866' Water Revenue Issued Bond 1,965,000 1,965,000Main 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 1,600,000Filter Media Water Revenue 100,000 100,000Replace 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 950,000 950,000Main Replacement - Fairview (Green-Hillcrest) 1,600' Water Revenue Issued Bond 640,000 640,000Main Replacement - 10th&Tunis 640' Water Revenue Issued Bond 259,000 259,000SCADA Upgrade/Programming Water Revenue Issued Bond 25,000 25,000 Sodium Hypochlorite Conversion Water Revenue -Master Plan Water Revenue 120,000 120,000Meter 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 15,000 Main Replacement (1000 ft./year) Water Revenue 380,000 380,000 Subtotal 12,238,000 5,733,000 500,000 4,230,000 520,000 100,000 25,000 975,000 105,000 25,000 25,000 CITY OF LAKEPORT FISCAL YEAR 2024-25

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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 40,000K 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 25,000Fencing Sewer Revenue 65,000 65,000 CLMSD Road Repairs Sewer Revenue 35,000 35,000Effluent Pumps Sewer Revenue 40,000 40,000Point 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 1,000,000Lift 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 30,421,000 3,571,000 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

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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.

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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

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CITY OF LAKEPORT FISCAL YEAR 2024-25

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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 87% of budgeted outgo.

CITY OF LAKEPORT FISCAL YEAR 2024-25

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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

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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.

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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.

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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.

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JURISDICTION COMPARISON

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
2018-19 2019-20 2020-21 2021-22 2022-23
City of Lakeport
Population 4,793 4,781 4,898 5,008 4,976
Total GF 6,258,331 6,805,160 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 14,079 14,008 16,671 16,636 16,367
Total GF 5,960,765 6,342,141 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 15,942 15,951 16,288 16,052 16,176
Total GF 21,335,501 22,232,074 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 5,065 7,064 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 7,494 7,451 7,064 7,080 7,027
Total GF 9,380,928 8,877,542 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

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ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
2018-19 2019-20 2020-21 2021-22 2022-23
City of Lakeport
Population 4,793 4,781 4,898 5,008 4,976
Total GF 5,686,349 5,859,106 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

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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 $ 6,732,550 $ (342,134) $ 6,390,416 $ 6,670,723 $ 6,546,761 $ (410,830) $ 6,103,548 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 7,807,860 (557,569) 7,250,291 3,057,000 9,112,656 1,194,635 - 502 Water Expansion Fund 1,236,785 (160,000) 1,076,785 30,000 530,000 576,785 - 601 Sewer Utility M & O Fund 6,320,690 (431,119) 5,889,571 3,255,550 7,111,607 2,033,514 - 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 17,719,298 4,934,484 - 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 771,446 771,742 296 496,675 500,461 767,956 - 801 OPEB Agency Fund - - - - - - -
Total fiduciary funds 771,446 771,742 296 496,675 500,461 767,956 - Total City funds $ (2,182,848) 34,149,980 $ $ 17,127,711 31,967,132 $ 30,197,408 $ - $ 18,897,435 $ **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

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CITY OF LAKEPORT FISCAL YEAR 2024-25

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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.

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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.

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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

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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 3,053,413 3,306,669 3,967,068 3,637,068 3,809,921 4,023,997 4,144,717 4,310,506 1,795,683 1,933,921 2,362,333 2,216,333 2,300,303 2,335,303 2,311,950 2,427,547 Debt service - - - - - - - -
1,078,971 743,789 566,758 566,758 187,461 187,461 - -
Total expenditures 5,928,067 5,984,379 6,896,159 6,420,159 6,297,685 6,546,761 6,456,667 6,738,053 56,568 49,381 35,000 35,000 45,000 45,000 45,000 45,000 (250,117) (475,307) (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) 573,282 633,972 (818,134) (342,134) (37,680) (286,868) (78,803) (239,921) 6,815,130
6,390,416 $ 6,390,416 $ 6,390,416 $ 6,311,613
6,715,835 6,715,723 6,838,252 6,963,124
6,753,515 7,002,591 6,917,055 7,203,045
(37,680) (286,868) (78,803) (239,921)
$ 6,352,736 $ 6,103,548 $ 6,311,613 $ 6,071,692
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 2,888,230 Public Works:

Administration and Compliance 258,056 129,953 141,105 141,105 122,601 137,787 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 7,002,591 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

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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

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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 - - - - - - - -
1,025,588 10,000 - - - - - -
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) (1,025,588) (10,000) - - - - - -
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
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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 - - - - - - - -
239,501 451,048 457,810 457,810 455,830 455,830 460,388 464,992 - - - - - - - -
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
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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 - - - - - - - -
166,731 35,021 572,890 572,890 550,007 550,007 412,505 123,752 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) 36,226 202,328 (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 - - - - - - - -
- - - - - - - -
(56,568) (49,381) (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 - - - -
- - - - - - - -
54,597 115,963 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) (50,078) (2,947) (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) - - - - - - - -
- $ - $ - $ -
369,000 319,000 - -
369,000 319,000 - -
- - - -
$ - $ - $ - $ -
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 - - - - - - - -
11,449 7,070 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) (833) (7,070) - - - - - -
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) - - - - - - - -
- $ - $ - $ -
130,000 80,000 - -
130,000 80,000 - -
- - - -
$ - $ - $ - $ -
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)
230,000 200,000 - -
230,000 200,000 - -
- - - -
$ (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 - - - - - - - -
26,049 8,785 100,000 100,000 100,000 100,000 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 - - - - - - - - - -
3,625 17,953 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 - - - - - - - - - -
60,432 15,826 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 - - - - - -
- - - - - - - -
458,630 7,650 - - - - - -
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) 2,956 7,826 - - - - - -
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) - - - - - -
- - - - - - - -
158,549 8,330 - - - - - -
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) (65,813) (11,735) - - - - - -
(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) (889) 17,815 (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) (117,777) 13,963 (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 - - - - - - - -
18,188 69,231 - - - - - -
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 - - - - - - - -
354,329 1,461,046 - - - - - -
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 - - - - - - - - - - - -
169,993 1,755,025 1,268,000 1,268,000 - - - -
Grants/Loans - - - - - - - -
Debt service - - - - - - - -
785,232 641,373 - - - - - -
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) (65,747) (739,254) (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) 136 (28,370) (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) 294 (293) - - - - - -
- $ - $ - $ -
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 1,029,763 1,488,927 1,376,277 1,376,277 1,322,110 1,378,352 1,405,919 1,462,156 622,282 710,284 781,839 762,339 798,322 798,322 973,953 1,022,650 Grants/Loans - - - - - - - -
Debt service 344,041 389,595 756,891 756,891 756,068 756,068 763,629 763,629 133,512 131,754 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 9,112,656 3,143,501 3,248,435 Deductions from (127,386) (347,986) - - - - - -
Net sources (uses) (127,386) (347,986) - - - - - -
Resources - Use
Surplus (deficit) 194,449 (98,892) (5,127,068) (557,568) (6,040,761) (6,055,656) 5,209 (5,264) 7,250,291 $ 7,250,291 $ 1,194,635 $ 1,199,844
3,057,000 3,057,000 3,148,710 3,243,171
9,097,761 9,112,656 3,143,501 3,248,435
(6,040,761) (6,055,656) 5,209 (5,264)
$ 1,209,530 $ 1,194,635 $ 1,199,844 $ 1,194,580
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 157,167 116,382 215,596 215,596 187,671 216,871 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 9,112,656 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 - - - - - - - -
42,807 16,134 170,000 170,000 190,000 510,000 510,000 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) (33,428) 10,543 (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
210,000 530,000 530,500 72,013
(180,000) (500,000) (499,000) (38,938)
$ 896,785 $ 576,785 $ 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 1,379,852 1,407,449 1,477,821 978,387 837,960 1,058,472 1,038,972 1,071,526 1,071,526 1,264,401 1,327,621 Grants/Loans - - - - - - - -
Debt service 289,169 234,726 675,367 675,367 686,228 686,228 706,815 713,883 117,245 126,446 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 7,111,607 3,378,665 3,519,325 Deductions from (727,640) (938,110) - - - - - -
Net sources (uses) (727,640) (938,110) - - - - - -
Resources - Use
Surplus (deficit) 202,359 (559,520) (1,365,618) (431,118) (2,793,815) (3,856,057) (24,610) (32,409) 5,889,571 $ 5,889,571 $ 2,033,514 $ 2,008,904
3,255,550 3,255,550 3,354,055 3,486,916
6,049,365 7,111,607 3,378,665 3,519,325
(2,793,815) (3,856,057) (24,610) (32,409)
$ 3,095,756 $ 2,033,514 $ 2,008,904 $ 1,976,495
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 157,273 116,380 215,596 215,596 187,671 216,871 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 7,111,607 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 - - - - - - - -
196,024 844 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) (180,094) 38,861 (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 - - - - - - - -
13,441 9,617 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) 171,205 195,079 - - (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 84,382 92,623 93,767 93,767 94,278 97,728 107,501 118,251 12,939 9,747 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) 322,261 300,339 296 296 (336) (3,786) (2,581) (18,577) 771,742 $ 771,742 $ 771,742 $ 769,161
496,675 496,675 471,841 448,249
497,011 500,461 474,422 466,826
(336) (3,786) (2,581) (18,577)
$ 771,406 $ 767,956 $ 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

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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 (144,021) 932,509 280,000 280,000 280,000 280,000 296,800 314,608 195,595 177,841 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 1,025,588 10,000 - - - - - -
855,026 1,285,471 - - - - - -
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

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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.

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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

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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
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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
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GOALS

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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
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 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
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 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

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OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

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GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

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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.

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.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
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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
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GOALS
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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.

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.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

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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.

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.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

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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
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 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

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GOALS
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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.

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.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
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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.

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OUTCOMES/ACCOMPLISHMENTS
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GOALS
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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.

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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.

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.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

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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.

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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.

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.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

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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.

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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.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

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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.

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OUTCOMES/ACCOMPLISHMENTS
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RECOMMENDED Page | 125
GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

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RECOMMENDED Page | 126

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.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 2,888,230 2,945,952 3,074,522 211 K-9 FUND 11,449 7,070 15,000 15,000 15,000 15,000 15,300 15,968 Total Resources 2,462,807 2,295,798 3,088,540 2,758,540 2,751,203 2,903,230 2,961,252 3,090,490 1,601,122 1,696,576 2,167,535 1,837,535 1,951,104 2,103,131 2,208,288 2,318,702 595,828 575,211 707,005 707,005 734,599 734,599 752,964 771,788 265,857 24,011 214,000 214,000 65,500 65,500 - -
Total Expenditures 2,462,807 2,295,798 3,088,540 2,758,540 2,751,203 2,903,230 2,961,252 3,090,490 Resources - Use
Surplus (Deficit) - - - - - - - -
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Capital outlay
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
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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.

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OUTCOMES/ACCOMPLISHMENTS
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GOALS
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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 258,056 129,953 141,105 141,105 122,601 137,787 144,572 151,694 501 WATER UTILITY M & O FUND 157,167 116,382 215,596 215,596 187,671 216,871 227,550 238,759 601 CLMSD UTILITY M & O FUND 157,273 116,380 215,596 215,596 187,671 216,871 227,550 238,759 Total Resources 572,496 362,715 572,297 572,297 497,943 571,529 599,673 629,213 347,112 541,124 553,999 553,999 480,630 554,216 581,927 611,023 15,603 31,372 18,298 18,298 17,313 17,313 17,746 18,189 Total Expenditures 572,496 362,715 572,297 572,297 497,943 571,529 599,673 629,213 Resources - Use
Surplus (Deficit) - - - - - - - -
Funding Sources
Department Expenditures
Salaries and benefits
Operations
Fiscal Year 2024-25
Department Detail

DEPARTMENT DETAIL
Prior FYs Current Proposed Projections
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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.

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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 3,014,962 917,284 947,708 160,889 266,177 294,837 294,837 277,891 285,407 299,677 314,661 206,439 248,703 635,364 635,364 632,543 602,543 617,607 633,047 Debt service - - - - - - - -
1,259,968 2,132,976 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.

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.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 70,845 98,723 160,791 160,791 155,495 159,881 167,875 176,269 323,723 1,915,698 1,462,255 1,462,255 203,230 203,230 208,311 213,519 864,690 1,051,016 758,503 758,503 533,506 533,506 - -
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
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UTILITIES

OUTCOMES/ACCOMPLISHMENTS
CITY OF LAKEPORT FISCAL YEAR 2024-25

ANNUAL BUDGET
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GOALS
CITY OF LAKEPORT FISCAL YEAR 2024-25

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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.

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.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 1,703,333 603,498 637,593 707,750 707,750 666,865 681,983 716,082 751,886 683,091 842,412 901,423 901,423 905,601 905,601 928,241 951,447 305,613 124,192 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

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ATTACHMENTS

BUDGET RESOLUTION

GANN LIMIT RESOLUTION

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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:

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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

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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 $6,249,327, which is well below the authorized spending limit of $16,601,415. 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.

Gann Limit Calculation
FY 2024-25
Per Capita Cost of Living Change = 3.62 percent
Population Change (City) = 0.12 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.12 + 100 = 1.0012
100
Calculation of factor for FY 2024-25: 1.0362 x 1.0012 = 1.0374 Appropriations Limit, Fiscal Year 2023-24 16,002,236 $
Appropriations Limit, Fiscal Year 2024-25 16,601,415 $
FY 2024-25 appropriations subject to Gann Limit
Budget
Estimates
$ 1,273,500
3,998,723
361,104
200,000
336,000
80,000
$ 6,249,327

37.64%
Business License Taxes
Percentage Use of Appropriations Limit
FISCAL YEAR 2024-25
Property Taxes
Sales Taxes
Special Taxes
State Subventions
Franchise Taxes
CITY OF LAKEPORT FISCAL YEAR 2024-25

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APPENDICES

TRANSFERS SCHEDULE

DEBT SCHEDULE

PERSONNEL SCHEDULE

GLOSSARY OF TERMS

ACCOUNTING STRUCTURE

BUDGET POLICIES

FINANCIAL MANAGEMENT POLICIES

BUDGET SCHEDULE

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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 activities241 CDBG Program Income 230,000 236 CDBG Grant 2020 230,000 To contribute to Silveira Center HVAC and electrical project110 General Fund 455,830 140 Governmental Debt Service 455,830 To cover debt service costs Total Transfers Out $ 730,830 Total Transfers In $ 730,830 General Fund $ 455,830 General Fund $ 45,000SCHEDULE OF TRANSFERS Fund Transferring From (Transfers Out) Fund Transferring To (Transfers In) Fiscal Year 2024-25

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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

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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.

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 $ 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

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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
2022-23 2023-24 2024-25
Classification Title FTE FTE Change FTE
Admin Services Director/ City Clerk 1.00 1.00 1.00
Administrative Analyst 1.00 2.00 2.00
Administrative Specialist 2.00 2.00 2.00
Assistant City Manager/ Finance Director 1.00 1.00 1.00 Assistant/Associate Planner 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
City Manager 1.00 1.00 1.00
Community Development Director 1.00 1.00 1.00
Community Development Technician 1.00 - -
Compliance Officer 1.50 (0.50) 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00
Electrical Mechanic Technician 1.50 (0.50) 1.00 1.00
Equipment Mechanic 1.00 1.00 1.00
Finance Director - - -
Financial Services Specialist 3.50 3.00 3.50
GIS/Asset Manager 1.00 1.00 1.00
Government Accountant 1.00 1.00 1.00
Maintenance Worker 7.00 (1.00) 7.00 6.00
Parks Foreman - - -
Parks Leadworker 1.00 - 1.00
Parks Maintenance Worker 2.00 3.00 2.00
Police Chief 1.00 1.00 1.00
Police Lieutenant /Captain 1.00 1.00 1.00
Police Flexible Classifications 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
Police Records and Evidence Clerk 1.00 1.00 1.00
Police Sergeant 3.00 - -
Projects Coordinator 2.00 1.00 2.00
Extra Help Projects Coordinator - 0.50 - 0.50
Public Works Director 1.00 1.00 1.00
Public Works Extra Help 0.75 - -
Public Works Foreman - - -
Public Works Superintendent 1.00 1.00 1.00
Utilities Operator 4.00 4.00 - 4.00
Utilities Director 1.00 1.00 1.00
Utilities Superintendent - 1.00 - 1.00
Utilities Supervisor - 2.00 - 2.00
Wastewater Facilities Supervisor 1.00 (1.00) 1.00 -
Water Supervisor 1.00 (1.00) 1.00 -
Total FTE 54.75 56.50 56.50 -
CITY OF LAKEPORT FISCAL YEAR 2024-25

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SALARY SCHEDULE
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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

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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)

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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 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.

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 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”.

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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.

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BUDGET SCHEDULE
Meeting Date: 06/18/2024 Page 1 Agenda Item # VII.E.2

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

STAFF REPORT
RE: Gann (Appropriations) Limit Review and Resolution Establishing the Fiscal Year 2023-24 Appropriations Limit
MEETING DATE: 06/18/2024
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 review and approve the annual appropriations limit for the City of Lakeport and adopt the associated resolution.

BACKGROUND/DISCUSSION:

The Gann Spending Limitation Initiative (Article XIII B of the California Constitution) adopted as Proposition 4 in June 1979 (and subsequently modified by Proposition 111 in June 1990) requires the City to annually adopt a resolution setting an “appropriation limit” for the upcoming fiscal year. The Gann Spending Limitation was intended to provide citizen control of government spending and taxation. The City’s Fiscal Year 2024-25 Budget was approved by the City Council on June 18, 2024.

California Government Code, Section 7910 (a) "each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit and make other necessary determinations for the following fiscal year pursuant to Article XIII B of the California Constitution at a regularly scheduled meeting or noticed special meeting ...."
California Constitution, Article XIIIB. Sec. 1 "The total annual appropriations subject to limitation of the State and of each local government shall not exceed the appropriations limit of the entity of government for the prior year adjusted for the change in the cost of living and the change in population, except as otherwise provided in this article.

Meeting Date: 06/18/2024 Page 2 Agenda Item # VII.E.2
The Gann Spending Limitation calculation is attached. This calculation used population and per capita personal income statistics provided by the California Department of Finance. The establishment of the Fiscal Year 2024- 25 Appropriations Limit ("Gann Limit") is necessary to comply with Article XIIIB of the State Constitution. The Gann Limit limits the amount of revenue classified as proceeds of taxes that can be appropriated in any fiscal year by a government entity. Certain exclusions are allowed including transfers, capital outlay and payments for debt service. The maximum allowable appropriation of revenues subject to limitations for Fiscal Year 2024-25 is $16,601,415and the FY 2024-25 Budget with the exclusions, referenced above, is within this limit. This maximum amount increases or decreases each year depending on the percentage change in the per capita personal income (3.62%) and the percentage change in population (0.12%). The California Department of Finance provides these estimates. For Fiscal Year 2024-25 the budgeted revenues subject to limitation total $6,249,327, which is 37.64% the maximum allowed.

OPTIONS:

1. Review and approve the annual appropriations limit for the City of Lakeport and adopt the associated resolution.

2. Provide alternative direction.

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 annual appropriations limit for the City of Lakeport and adopt the associated resolution. ☒ Attachments: 1. Resolution Gann Appropriations Limit

2. Gann Limit Calculation
Resolution No. 2544 (2015) Page 1
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 Sixteen Million, Two Hundred Forty-Nine Thousand, Three Hundred Twenty-Seven ($16,249,327).

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:
______________________________
MICHAEL FROIO, Mayor
ATTEST:
_____________________________
KELLY BUENDIA, City Clerk
Gann Limit Calculation
FY 2024-25
Per Capita Cost of Living Change = 3.62 percent
Population Change (City) = 0.12 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.12 + 100 = 1.0012
100
Calculation of factor for FY 2024-25: 1.0362 x 1.0012 = 1.0374 Appropriations Limit, Fiscal Year 2023-24 $ 16,002,236
Appropriations Limit, Fiscal Year 2024-25 $ 16,601,415
FY 2024-25 appropriations subject to Gann Limit
Budget
Estimates
$ 1,273,500
3,998,723
361,104
200,000
336,000
80,000
$ 6,249,327

37.64%
Business License Taxes
Percentage Use of Appropriations Limit
FISCAL YEAR 2024-25
Property Taxes
Sales Taxes
Special Taxes
State Subventions
Franchise Taxes
City of Lakeport
Finance Department S:\Finance\!Budget\2024‐25\24‐25 Recommended\Budget Book 2024‐25