ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 436 Arts & Culture
EXPENSES
100‐436‐40111 Temporary Wages ‐ ‐ ‐ 2,318 53,683 53,683 $ 54,780 100‐436‐40113 Overtime Wages ‐ ‐ ‐ ‐ 1,000 1,000 $ 1,000 100‐436‐41028 PARS (Part Time Retirement) ‐ ‐ ‐ 25 1,058 1,058 $ 1,080 100‐436‐42007 Maintenance Supplies ‐ ‐ ‐ ‐ 2,500 2,500 $ 2,500 100‐436‐43031 Contractual Services ‐ ‐ ‐ 5,967 10,000 35,000 $ 10,000 100‐436‐43404 Public Utilities ‐ ‐ ‐ ‐ 232 ‐ $ 1,000 100‐436‐45010 Facility Lease ‐ ‐ ‐ 47,000 24,000 24,000 $ 27,800 TOTAL EXPENSES ‐ ‐ ‐ 55,608 92,242 117,242 98,160 DEPT 438 PARKS, BLDGS & TRAIL MAINT
EXPENSES
100‐438‐40000 Regular Salaries 191,965 204,828 235,837 216,704 225,098 225,098 $ 254,028 100‐438‐40111 Temporary Wages 47,261 49,865 35,441 19,921 63,850 63,850 $ 65,983 100‐438‐40113 Overtime Wages 11,928 14,186 18,485 25,557 10,000 10,000 $ 10,000 100‐438‐40130 Comprehensive Leave (31,589) (845) ‐ 1,768 16,388 16,388 $ 17,950 100‐438‐41002 Health Ins Premiums 55,047 46,232 67,166 80,349 77,354 77,354 $ 78,790 100‐438‐41012 Workers Comp Insurance 8,551 11,432 12,761 15,623 15,623 15,623 $ 17,436 100‐438‐41016 Unemployment Assessment 8,731 3,165 ‐ 251 5,000 5,000 $ 5,000 100‐438‐41020 PERS (Retirement) 76,710 72,817 83,850 86,447 84,775 84,775 $ 92,309 100‐438‐41028 PARS (Part Time Retirement) 1,335 1,773 651 650 1,259 1,259 $ 1,301 100‐438‐42003 Misc Supplies 773 504 ‐ 1,246 5,000 5,000 $ 10,000 100‐438‐42006 Uniforms & Personal Equip 2,956 2,693 4,192 2,467 4,500 4,500 $ 6,500 100‐438‐42007 Maintenance Supplies 13,863 8,232 13,901 4,870 15,000 15,000 $ 20,000 100‐438‐43031 Contractual Services 3,979 5,807 7,252 1,668 15,000 15,000 $ 15,000 100‐438‐43060 Garage Vehicle Service 54,537 68,123 79,894 19,359 58,000 58,000 $ 58,000 100‐438‐43066 Vehicle & Equip Replacement 43,514 28,971 53,060 73,714 73,714 73,714 $ 73,546 100‐438‐43150 Training, Ed, Conf & Mtgs 1,176 90 690 2,335 3,000 3,000 $ 3,000 100‐438‐43404 Public Utilities 57,590 69,084 75,145 54,212 80,000 80,000 $ 80,000 100‐438‐45080 Park Grounds & Bldgs Maint 13,328 11,696 18,707 6,774 16,000 16,000 $ 18,000 100‐438‐45081 Signage Maintenance 14,218 $ 3,000
TOTAL EXPENSES 603,037 644,301 716,727 610,649 769,561 825,058 $ 829,844
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 440 PLANNING DIVISION
EXPENSES
100‐440‐40000 Regular Salaries 470,061 482,855 472,181 451,103 440,344 440,344 $ 480,116 100‐440‐40111 Temporary Wages 7,075 18,312 22,609 5,580 29,085 29,085 $ 29,689 100‐440‐40130 Comprehensive Leave (4,724) 12,333 ‐ (15,063) 25,133 25,133 $ 26,324 100‐440‐41002 Health Ins Premiums 121,147 156,333 148,779 122,567 149,625 149,625 $ 147,905 100‐440‐41012 Workers Comp Insurance 25,180 23,111 25,524 30,114 30,114 30,114 $ 32,468 100‐440‐41020 PERS (Retirement) 143,672 142,301 161,821 156,822 158,365 158,365 $ 165,380 100‐440‐41028 PARS (Part Time Retirement) 124 393 404 110 557 557 $ 568 100‐440‐42006 Uniforms & Personal Equip 354 ‐ ‐ 620 1,000 1,000 $ 1,000 100‐440‐43031 Contractual Services 125,263 110,156 378,862 428,634 155,000 155,000 $ 350,000 100‐440‐43110 Mem'ships, Dues, Subscr, Publi 1,268 3,147 2,668 1,386 3,000 3,000 $ 3,000 100‐440‐43130 Advertising & Legal Notices 780 2,044 5,050 1,872 3,000 3,000 $ 3,000 100‐440‐43150 Training, Ed, Conf & Mtgs 8,302 20 11,438 11,063 12,000 12,000 $ 12,000 100‐440‐44500 Air Quality Management 25,000 25,000 25,000 25,000 25,500 25,500 $ 25,500 TOTAL EXPENSES 924,409 975,956 1,240,216 1,234,792 1,032,722 1,032,722 $ 1,276,951
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 442 BUILDING DIVISION
EXPENSES
100‐442‐40000 Regular Salaries 255,339 272,859 284,746 306,142 310,254 310,254 $ 340,155 100‐442‐40113 Overtime Wages 227 ‐ 4 29 500 500 $ 500 100‐442‐40130 Comprehensive Leave (33,936) 3,048 ‐ 5,311 15,026 15,026 $ 16,608 100‐442‐41002 Health Ins Premiums 68,704 53,061 73,599 129,102 137,659 137,659 $ 151,099 100‐442‐41012 Workers Comp Insurance 14,493 22,501 27,765 21,057 21,057 21,057 $ 22,917 100‐442‐41020 PERS (Retirement) 96,209 108,369 104,730 109,618 115,175 115,175 $ 122,337 100‐442‐42003 Misc Supplies 572 ‐ ‐ 862 2,000 2,000 $ 2,000 100‐442‐42006 Uniforms & Personal Equip 460 93 494 147 500 500 $ 500 100‐442‐43031 Contractual Services 232,920 78,012 197,770 120,795 200,000 170,000 $ 200,000 100‐442‐43110 Mem'ships, Dues, Subscr, Publi 6,603 937 1,465 10,223 10,000 10,000 $ 2,000 100‐442‐43130 Advertising & Legal Notices 8,801 ‐ ‐ 972 3,000 3,000 $ 3,000 100‐442‐43150 Training, Ed, Conf & Mtgs 4,456 2,871 6,449 3,299 8,000 8,000 $ 8,000 TOTAL EXPENSES 654,846 541,755 703,303 701,275 823,170 793,170 $ 869,116 DEPT 444 CODE COMPLIANCE
EXPENSES
100‐444‐40000 Regular Salaries 40,186 58,219 62,026 59,141 64,309 64,309 $ 72,924 100‐444‐40130 Comprehensive Leave (824) 71 ‐ (302) 1,403 1,403 $ 1,429 100‐444‐41002 Health Ins Premiums 23,087 26,383 28,869 29,378 31,498 31,498 $ 34,984 100‐444‐41012 Workers Comp Insurance 2,320 3,577 2,698 4,251 4,251 4,251 $ 4,767 100‐444‐41020 PERS (Retirement) 12,932 19,422 21,074 21,449 20,808 20,808 $ 22,085 100‐444‐42006 Uniforms & Personal Equip ‐ 398 146 224 300 300 $ 300 100‐444‐43130 Advertising & Legal Notices ‐ ‐ ‐ 105 600 600 $ 600 100‐444‐43110 Mem'ships, Dues, Subscr, Publi 95 141 95 100 100 100 $ 100 100‐444‐43150 Training, Ed, Conf & Mtgs 1,598 ‐ 859 ‐ 3,100 3,100 $ 3,100 TOTAL EXPENSES 79,841 109,078 114,605 114,648 126,369 126,369 $ 140,289
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 445 HOUSING PROGRAMS & PLANNING
EXPENSES
100‐445‐40000 Regular Salaries 123,371 142,536 131,082 101,742 106,083 106,083 $ 126,836 100‐445‐40130 Comprehensive Leave 833 ‐ ‐ ‐ 3,473 3,473 $ 4,981 100‐445‐41002 Health Ins Premiums 56,768 65,884 52,730 40,246 42,174 42,174 $ 44,998 100‐445‐41012 Workers Comp Insurance 6,548 12,957 20,843 7,088 7,088 7,088 $ 8,451 100‐445‐41020 PERS (Retirement) 43,177 66,643 42,457 40,760 40,449 40,449 $ 47,435 100‐445‐43031 Contractual Services 737,759 390,072 381,000 345,000 346,000 346,000 $ 357,500 100‐445‐43130 Advertising & Legal Notices 636 216 1,096 336 1,000 1,000 $ 1,000 100‐445‐49999 Transfers Out ‐ Housing ‐ ‐ 1,230,000 761,432 499,932 761,432 $ 585,694 TOTAL EXPENSES 969,091 678,308 1,859,209 1,296,604 1,046,200 1,307,700 $ 1,176,895 DEPT 460 ENG, PUBLIC WORKS & ADMIN
EXPENSES
100‐460‐40000 Regular Salaries 396,793 240,349 255,460 427,401 468,072 468,072 $ 539,440 100‐460‐40111 Temporary Wages 12,468 ‐ 13,257 ‐ 5,810 ‐ $ 11,000 100‐460‐40113 Overtime Wages 3,098 128 2,148 ‐ 3,442 ‐ $ 5,000 100‐460‐40130 Comprehensive Leave (26,933) 5,053 ‐ 7,534 29,462 29,462 $ 32,818 100‐460‐41002 Health Ins Premiums 65,921 46,713 74,423 138,138 138,030 138,030 $ 147,935 100‐460‐41012 Workers Comp Insurance 23,518 24,545 20,977 32,188 32,188 32,188 $ 36,687 100‐460‐41020 PERS (Retirement) 141,472 117,049 123,095 171,026 166,384 166,384 $ 182,468 100‐460‐41028 PARS (Part Time Retirement) (559) ‐ 462 ‐ 120 ‐ $ 220 100‐460‐42005 Postal Supplies & Postage ‐ 49 ‐ 24 200 200 $ 200 100‐460‐42006 Uniforms & Personal Equip ‐ 722 1,026 3,736 2,500 2,500 $ 3,500 100‐460‐42007 Maintenance Supplies 71 270 112 898 250 250 $ 600 100‐460‐43031 Contractual Services 71,080 43,308 39,440 36,296 80,000 80,000 $ 50,000 100‐460‐43150 Training, Ed, Conf & Mtgs 2,455 473 2,058 3,822 2,000 2,000 $ 2,000 TOTAL EXPENSES 689,694 478,660 540,015 822,876 919,087 919,087 $ 1,011,869
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 464 FACILITIES MAINTENANCE
EXPENSES
100‐464‐40000 Regular Salaries 40,995 47,823 48,616 25,983 48,659 48,659 $ 38,941 100‐464‐40111 Temporary Wages 11,781 18,277 12,581 1,378 15,170 15,170 $ 15,674 100‐464‐40130 Comprehensive Leave (2,034) 245 ‐ (183) 275 275 $ 2,950 100‐464‐41002 Health Ins Premiums 10,657 10,986 11,911 16,582 13,958 13,958 $ 15,261 100‐464‐41012 Workers Comp Insurance 2,111 2,839 2,618 3,166 3,166 3,166 $ 2,686 100‐464‐41020 PERS (Retirement) 12,288 15,849 15,496 13,947 15,495 15,495 $ 12,443 100‐464‐41028 PARS (Part Time Retirement) 235 246 254 29 295 295 $ 305 100‐464‐42007 Maintenance Supplies 4,238 5,838 904 2,829 6,000 6,000 $ 6,000 100‐464‐43031 Contractual Services 8,394 16,839 11,881 17,645 15,000 15,000 $ 42,000 100‐464‐43404 Public Utilities 10,401 9,953 16,719 41,861 12,000 12,000 $ 25,000 100‐464‐43420 Taxes & Fees 60 60 2,104 16,135 500 500 $ 8,000 100‐464‐45100 Bus Shelter Maintenance 115 1,210 381 784 1,500 1,500 $ 1,500 TOTAL EXPENSES 99,841 130,539 123,505 142,334 132,017 132,017 $ 170,759 DEPT 467 OFFICE OF OUTDOOR RECREATION
EXPENSES
100‐467‐40000 Regular Salaries ‐ ‐ 122,443 217,507 256,497 256,497 $ 243,499 100‐467‐40111 Temporary Wages ‐ ‐ 3,532 13,347 100,000 44,962 $ 100,000 100‐467‐40130 Comprehensive Leave ‐ ‐ ‐ 305 11,882 11,882 $ 12,687 100‐467‐41002 Health Ins Premiums ‐ ‐ 39,086 47,332 117,668 117,668 $ 77,062 100‐467‐41012 Workers Comp Insurance ‐ ‐ 10,055 17,363 17,363 17,363 $ 16,424 100‐467‐41020 PERS (Retirement) ‐ (62) 72,701 86,509 91,294 91,294 $ 81,708 100‐467‐41028 PARS (Part Time Retirement) ‐ ‐ 62 256 2,000 2,000 $ 2,000 100‐467‐42006 Uniforms & Personal Equip ‐ ‐ ‐ 338 1,500 1,500 $ 1,500 100‐467‐42007 Maintenance Supplies ‐ ‐ ‐ ‐ 5,000 5,000 $ 5,000 100‐467‐43031 Contractual Services ‐ ‐ ‐ 55,134 5,000 60,038 $ 50,000 100‐467‐43110 Mem'ships, Dues, Subscr, Publi $ 1,500
100‐467‐43150 Training, Ed, Conf & Mtgs $ 5,000
100‐467‐45081 Signage Maintenance $ 25,000
TOTAL EXPENSES ‐ (62) 250,400 439,043 608,205 608,205 $ 621,380
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 475 TRANSIT SERVICE
EXPENSES
100‐475‐40111 Temporary Wages ‐ 103 ‐ 294 ‐ ‐ $ 20,000 100‐475‐42007 Maintenance Supplies 846 1,045 342 186 500 500 $ 500 100‐475‐43031 Contractual Services 878,432 889,628 727,779 418,604 1,124,579 1,124,579 $ 1,041,520 100‐475‐43404 Public Utilities 145 1,614 6,745 16,087 2,000 2,000 $ 15,000 100‐475‐45224 Street Sign Replacement ‐ ‐ ‐ 2,790 3,000 3,000 $ 3,000 100‐475‐49999 Transfers Out ‐ Transit ‐ ‐ ‐ 1,230,000 ‐ ‐ $ 231,880 TOTAL EXPENSES 897,668 923,219 2,017,091 457,005 1,171,200 1,171,200 $ 1,311,900 DEPT 480 TOURISM & BUS DEV'T
EXPENSES
100‐480‐43031 Contractual Services 256,264 29,733 71,803 22,106 100,000 100,000 $ 200,000 100‐480‐44810 Promotion & Tourism 2,439,600 1,819,850 2,959,500 2,525,000 2,300,000 2,300,000 $ 2,025,000 100‐480‐49999 Transfers Out ‐ Tourism ‐ ‐ 2,770,000 1,215,400 492,300 1,215,400 $ 1,028,800 TOTAL EXPENSES 2,855,864 2,054,333 5,801,303 3,762,506 2,892,300 3,615,400 3,253,800 DEPT 599 INTERFUND TRANSFERSEXPENSES
100‐599‐49999 Transfers Out 10,789,898 9,264,681 17,762,279 13,791,418 6,509,350 13,755,250 $ 6,737,307 TOTAL EXPENSES 10,789,898 9,264,681 17,762,279 13,791,418 6,509,350 13,755,250 $ 6,737,307
BUDGET 2023‐24 Fund 101 ‐ Comprehensive Leave
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
270,025 22,124 ‐ (21,659) 116,000 116,000 $ 379,024 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 270,025 22,124 ‐ (21,659) 116,000 116,000 $ 379,024
REVENUE
101‐000‐32260 Comprehensive Leave Charge 270,025 22,124 ‐ (21,659) 116,000 116,000 $ 379,024 TOTAL REVENUE 270,025 22,124 ‐ (21,659) 116,000 116,000 $ 379,024 DEPT 591 INTERFUND TRANSFERSEXPENSES
101‐591‐40000 Regular Salaries ‐ ‐ ‐ ‐ ‐ ‐ TOTAL EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ NET TOML REV ‐ EXP
TOML BUDGET WORHSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 205 ‐ Solid Waste
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
286,175 196,460 199,331 136,326 250,000 150,000 $ 150,000 734,345 304,264 377,645 128,517 92,677 92,677 $ 103,463 (448,169) (107,805) (178,314) 7,809 157,323 57,323 $ 46,537
REVENUE
205‐000‐31205 AB 939 FEE 180,000 45,000 125,413 126,396 150,000 150,000 $ 150,000 TOTAL REVENUE 286,175 196,460 199,331 136,326 250,000 150,000 $ 150,000 DEPT 490 Solid WasteEXPENSES
205‐490‐40000 Regular Salaries 4,350 8,255 5,426 5,338 6,073 6,073 $ 6,438 205‐490‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 210 210 $ 254 205‐490‐41002 Health Ins Premiums ‐ ‐ ‐ 1,848 1,961 1,961 $ 2,188 205‐490‐41012 Workers Comp Insurance 179 ‐ ‐ 407 407 407 $ 429 205‐490‐41020 PERS (Retirement) 698 ‐ 6,179 2,283 2,354 2,354 $ 2,482 205‐490‐42030 Special Operational ‐ ‐ 2,683 1,144 10,000 10,000 $ 10,000 205‐490‐43030 Professional Services 24,301 ‐ 3,076 1,060 10,000 10,000 $ 10,000205‐490‐43031 Contractual Services 22,903 215,703 114,714 78,251 11,672 11,672 $ 21,672205‐490‐43404 Public Utilities 5,708 26,726 52,972 38,188 50,000 50,000 $ 50,000 TOTAL EXPENSES 734,345 304,264 377,645 128,517 92,677 92,677 $ 103,463
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
NET TOML REV ‐ EXP
BUDGET 2023‐24 Fund 210 ‐ Gas Tax
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
4,642,545 5,300,461 5,252,479 5,354,232 5,282,119 5,682,119 $ 5,513,553 3,940,610 4,100,185 5,639,866 4,680,040 5,282,119 5,682,119 $ 5,617,861 701,935 1,200,276 (387,386) 674,192 0 0 $ (104,308)
REVENUE
210‐000‐31490 Snow Management Permit 3,000 ‐ 522 ‐ ‐ 210‐000‐31602 Charges for Services 26,567 34,238 98,049 54,715 10,000 10,000 $ 10,000 210‐000‐35404 State Gas Tax 2103 56,776 54,935 64,632 49,476 72,997 72,997 $ 72,997210‐000‐35406 State Gas Tax 2105 42,002 41,949 45,264 34,524 47,327 47,327 $ 47,327210‐000‐35408 State Gas Tax 2106 53,133 53,172 57,961 48,708 58,018 58,018 $ 58,018 210‐000‐35410 State Gas Tax 2107 53,037 56,765 54,042 46,828 50,000 50,000 $ 50,000 210‐000‐35412 State Gas Tax 2107 Snow 1,999,871 2,186,069 1,531,985 1,495,924 1,750,000 1,750,000 $ 2,400,000 210‐000‐35414 State Gas Tax 2107.5 2,000 2,000 2,000 2,000 2,000 2,000 $ 2,000 210‐000‐35416 State Gas Tax RMRA (SB‐1) 142,612 139,710 161,785 120,815 187,691 187,691 $ 187,691 210‐000‐37100 Refunds and Rebates ‐ 16,600 39,063 13,621 13,000 13,000 $ 13,000210‐000‐39999 Interfund Transfers In 2,232,652 2,695,390 3,040,926 3,431,086 3,091,086 3,491,086 $ 2,672,520 TOTAL REVENUE 4,642,545 5,300,461 5,252,479 5,354,232 5,282,119 5,682,119 $ 5,513,553 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 450 STREET MAINTENANCEEXPENSES210‐450‐40000 Regular Salaries 281,704 282,122 287,981 243,788 354,578 354,578 $ 406,754 210‐450‐40130 Comprehensive Leave (16,430) (986) ‐ (3,211) 15,191 15,191 $ 16,623210‐450‐41002 Health Ins Premiums 81,464 93,653 100,007 86,830 165,785 165,785 $ 168,480 210‐450‐41012 Workers Comp Insurance 13,875 21,939 29,039 23,923 23,923 23,923 $ 27,143 210‐450‐41020 PERS (Retirement) 90,016 118,096 121,270 115,370 123,213 123,213 $ 133,950 210‐450‐42002 Office Supplies 10 ‐ ‐ ‐ 200 200 $ 200210‐450‐42006 Uniforms & Personal Equip 2,136 1,640 1,677 3,586 3,500 3,500 $ 3,500210‐450‐42022 Street Maintenance Supplies 6,099 2,314 1,962 3,671 10,000 10,000 $ 10,000210‐450‐42025 Traffic Safety Supplies 42,506 6,238 40,138 28,700 35,000 35,000 $ 35,000210‐450‐43031 Contractual Services 36,340 447,418 831,870 269,129 475,000 475,000 $ 475,000 210‐450‐43150 Training, Ed, Conf & Mtgs ‐ ‐ 65 112 2,000 2,000 $ 2,000 210‐450‐43404 Public Utilities 17,703 11,079 19,441 22,951 15,000 15,000 $ 15,000210‐450‐43420 Taxes & Fees 5,004 26,512 9,034 4,973 12,000 12,000 $ 12,000210‐450‐45200 Traffic Signal Maintenance 2,624 ‐ 452 469 6,000 6,000 $ 6,000 210‐450‐45220 Street Lights ‐ 693 5,045 (1,053) 3,000 3,000 $ 3,000210‐450‐45224 Street Sign Replacement 16,644 31,144 35,058 27,755 35,000 35,000 $ 55,000 210‐450‐45228 Road, Curbs, Gutter Rehab 69,595 99,007 68,208 41,281 430,000 430,000 $ 580,000 210‐450‐46200 Machinery & Equip ‐ Non Cap 114 22,310 ‐ 2,307 4,500 4,500 $ 4,500 TOTAL EXPENSES 969,538 1,181,166 1,568,098 893,744 1,713,889 1,748,889 $ 1,954,151
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 452 SNOW REMOVALEXPENSES210‐452‐40000 Regular Salaries 386,935 436,989 440,196 551,784 463,621 668,621 $ 530,801 210‐452‐40111 Temporary Wages 67,456 50,187 26,207 35,567 82,142 82,142 $ 83,456210‐452‐40113 Overtime Wages 115,731 108,382 86,678 287,703 125,000 125,000 $ 125,000210‐452‐40130 Comprehensive Leave (19,171) (2,164) ‐ (2,993) 20,135 20,135 $ 22,810210‐452‐41002 Health Ins Premiums 136,491 148,579 147,421 176,052 208,747 208,747 $ 212,936 210‐452‐41012 Workers Comp Insurance 20,914 25,813 32,233 31,297 31,297 31,297 $ 35,492 210‐452‐41020 PERS (Retirement) 133,461 143,625 164,539 169,013 161,140 161,140 $ 175,239210‐452‐41028 PARS (Part Time Retirement) 1,108 758 492 582 1,619 1,619 $ 1,645210‐452‐42006 Uniforms & Personal Equip 8,229 9,098 6,215 7,274 10,000 10,000 $ 10,000210‐452‐42022 Street Maintenance Supplies 1,490 797 6,828 850 10,000 10,000 $ 10,000 210‐452‐42025 Traffic Safety Supplies 78,495 78,182 51,168 24,158 135,000 135,000 $ 135,000210‐452‐42030 Special Operational 8,665 8,845 9,123 27,800 3,000 3,000 $ 3,000210‐452‐43031 Contractual Services 123,494 123,989 116,355 761,462 200,000 200,000 $ 200,000210‐452‐43150 Training, Ed, Conf & Mtgs 390 ‐ 49 774 2,000 2,000 $ 2,000 210‐452‐43404 Public Utilities 41,399 42,176 57,995 81,478 45,000 45,000 $ 45,000 210‐452‐45200 Traffic Signal Maintenance 4,700 ‐ 26 ‐ 5,000 5,000 $ 5,000 210‐452‐45220 Street Lights 15 562 ‐ 1,270 2,500 2,500 $ 2,500 210‐452‐46200 Machinery & Equip ‐ Non Cap 1,792 1,846 1,939 2,339 3,000 3,000 $ 3,000 TOTAL EXPENSES 1,120,282 1,180,015 1,145,689 2,158,132 1,509,201 1,714,201 $ 1,602,878
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 454 SUMMER EQUIP GARAGE
EXPENSES
210‐454‐42002 Office Supplies ‐ ‐ 402 613 700 700 $ 700 210‐454‐42006 Uniforms & Personal Equip 2,125 3,016 3,874 2,769 3,000 3,000 $ 3,000210‐454‐42016 Gasoline & Diesel 35,835 34,548 ‐ 101,279 60,000 60,000 $ 60,000210‐454‐42017 Vehicle Maintenance Parts 55,481 38,045 41,518 194 40,000 40,000 $ 40,000 210‐454‐43031 Contractual Services 3,661 2,834 3,637 2,529 4,000 4,000 $ 4,000 210‐454‐43060 Garage Vehicle Service 66,961 61,920 88,426 75,004 80,000 80,000 $ 80,000210‐454‐43066 Vehicle & Equip Replacement 160,065 190,399 177,496 179,737 179,737 179,737 $ 177,830210‐454‐43110 Mem'ships, Dues, Subscr, Publi 778 2,428 2,416 5,272 6,000 6,000 $ 6,000210‐454‐46200 Machinery & Equip ‐ Non Cap 2,714 4,000 1,649 1,676 4,000 4,000 $ 4,000 TOTAL EXPENSES 328,128 337,570 420,295 267,295 376,737 376,737 $ 375,530 DEPT 455 WINTER EQUIP GARAGEEXPENSES
210‐455‐42006 Uniforms & Personal Equip 4,092 4,719 5,862 4,211 5,500 5,500 $ 5,500 210‐455‐42016 Gasoline & Diesel 77,858 78,920 ‐ 71,067 90,000 90,000 $ 90,000210‐455‐42017 Vehicle Maintenance Parts 209,529 149,754 139,042 411,570 210,000 370,000 $ 210,000 210‐455‐42030 Special Operational 72 ‐ 59 75 100 100 $ 100 210‐455‐43031 Contractual Services 78 7,160 5,602 3,403 5,000 5,000 $ 5,000 210‐455‐43060 Garage Vehicle Service 184,625 188,874 202,995 15,336 160,000 160,000 $ 160,000 210‐455‐43066 Vehicle & Equip Replacement 508,181 624,828 560,524 590,627 590,627 590,627 $ 560,566 210‐455‐43110 Mem'ships, Dues, Subscr, Publi 3,506 4,491 6,891 2,425 8,500 8,500 $ 8,500 210‐455‐43150 Training, Ed, Conf & Mtgs ‐ ‐ ‐ ‐ 1,000 1,000 $ 1,000 210‐455‐46200 Machinery & Equip ‐ Non Cap 2,321 8,051 3,184 2,375 4,000 4,000 $ 4,000 TOTAL EXPENSES 990,261 1,066,796 995,224 1,030,021 1,074,727 1,234,727 $ 1,044,666
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 456 GARAGE OPERATIONS
EXPENSES
210‐456‐40000 Regular Salaries 17,569 17,857 17,762 3,675 6,488 6,488 $ 5,192 210‐456‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 37 37 $ 393 210‐456‐41002 Health Ins Premiums 4,196 4,628 5,008 1,387 1,861 1,861 $ 2,035 210‐456‐41012 Workers Comp Insurance 905 710 2,618 422 422 422 $ 358 210‐456‐41020 PERS (Retirement) 5,273 4,251 1,633 1,892 2,066 2,066 $ 1,659 Maintenance Supplies 5,221 5,297 5,504 3,723 5,000 5,000 $ 5,000 210‐456‐43031 Contractual Services 32,927 20,503 34,726 22,693 32,000 32,000 $ 32,000210‐456‐43404 Public Utilities 67,164 94,773 104,821 100,933 70,000 70,000 $ 75,000210‐456‐45060 Gen'l Facilities Maint ‐ ‐ ‐ ‐ 1,000 1,000 $ 1,000 TOTAL EXPENSES 135,770 150,807 174,984 135,026 118,874 118,874 $ 122,637 DEPT 457 PROMENADE MAINTENANCE
EXPENSES
210‐457‐42007 Maintenance Supplies ‐ ‐ ‐ 187 1,000 1,000 $ 1,000 210‐457‐43031 Contractual Services 49,195 57,464 48,137 33,727 48,000 48,000 $ 48,000210‐457‐43404 Public Utilities 1,602 ‐ ‐ ‐ 2,000 2,000 $ 2,000 TOTAL EXPENSES 50,796 57,464 48,323 33,727 51,000 51,000 $ 51,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
210‐599‐49999 Transfers Out 345,835 126,367 1,287,251 162,096 437,691 437,691 $ 466,999 TOTAL EXPENSES 345,835 126,367 1,287,251 162,096 437,691 437,691 $ 466,999
BUDGET 2023‐24 Fund 215 ‐ Measure R Trails
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
359,661 451,032 515,000 313,961 250,000 250,000 $ 550,000 428,451 648,352 499,598 213,180 250,000 250,000 $ 300,000 (68,790) (197,320) 15,402 100,781 (0) (0) $ 250,000
REVENUE
215‐000‐39999 Interfund Transfers In 345,000 405,000 420,000 305,038 250,000 250,000 $ 550,000 TOTAL REVENUE 359,661 451,032 515,000 313,961 250,000 250,000 $ 550,000 DEPT 511 MEASURE R TRAILS
EXPENSES
215‐511‐40000 Regular Salaries 97,129 111,457 1,437 16,887 18,277 18,277 $ 22,308 215‐511‐40111 Temporary Wages 56,036 62,307 55,197 32,506 57,718 57,718 $ 59,649215‐511‐40130 Comprehensive Leave (8,384) 831 ‐ 817 479 479 $ 677 215‐511‐41002 Health Ins Premiums 31,424 35,535 ‐ 1,309 6,328 6,328 $ 6,918 215‐511‐41012 Workers Comp Insurance 5,181 ‐ 6,627 1,213 1,213 1,213 $ 1,474 215‐511‐41020 PERS (Retirement) 33,887 39,284 826 4,558 5,939 5,939 $ 6,827215‐511‐41028 PARS (Part Time Retirement) 1,271 1,457 791 671 1,138 1,138 $ 1,176215‐511‐42007 Maintenance Supplies 7,076 6,259 14,845 1,646 7,000 7,000 $ 7,000215‐511‐42026 Trail Facility Supplies 5,942 19,910 9,129 4,974 6,000 6,000 $ 6,000215‐511‐43031 Contractual Services 180,856 340,922 254,162 145,986 142,308 142,308 $ 184,372 215‐511‐43150 Training, Ed, Conf & Mtgs ‐ ‐ ‐ ‐ 2,000 2,000 $ 2,000 215‐511‐43404 Public Utilities 2,014 2,178 92 2,782 1,000 1,000 $ 1,000215‐511‐48900 Computer Software ‐ Capital 660 ‐ ‐ ‐ 600 600 $ 600 TOTAL EXPENSES 428,451 648,352 349,598 213,180 250,000 250,000 $ 300,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 216 ‐ Measure R
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
1,558,411 1,673,707 1,928,096 1,505,979 1,500,000 1,500,000 $ 1,500,000 2,696,654 966,753 1,111,795 1,651,509 1,676,497 1,676,497 $ 1,879,632 (1,138,242) 706,955 816,300 (145,530) (176,497) (176,497) $ (379,632)
REVENUE
216‐000‐30406 Sales Tax: Measure R 1,354,383 1,640,496 1,905,558 1,448,509 1,500,000 1,500,000 $ 1,500,000 TOTAL REVENUE 1,558,411 1,673,707 1,928,096 1,505,979 1,500,000 1,500,000 $ 1,500,000 DEPT 432 RECREATION PROGRAMSEXPENSES
216‐432‐42008 Recreation Supplies 3,508 3,173 1,516 2,337 4,000 4,000 $ 4,000 TOTAL EXPENSES 3,508 3,173 1,516 2,337 4,000 4,000 $ 4,000 DEPT 510 MEASURE REXPENSES
216‐510‐43031 Contractual Services 202,000 22,000 100,500 92,473 115,500 115,500 $ 120,900 216‐510‐43100 Audit Services 4,250 4,250 4,500 2,500 4,250 4,250 $ 4,250 TOTAL EXPENSES 206,250 26,250 105,000 94,973 119,750 119,750 $ 125,150 DEPT 599 INTERFUND TRANSFERSEXPENSES
216‐599‐49999 Transfers Out 2,445,925 914,441 987,733 1,552,747 1,552,747 1,552,747 $ 1,750,482 TOTAL EXPENSES 2,445,925 914,441 987,733 1,552,747 1,552,747 1,552,747 $ 1,750,482 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 217 ‐ Measure U
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
874,528 882,218 1,108,772 1,106,293 880,000 880,000 $ 880,000 1,333,691 1,801,693 396,466 1,280,925 764,470 764,470 $ 1,491,870 (459,163) (919,475) 712,306 (174,632) 115,530 115,530 $ (611,870)
REVENUE
217‐000‐30910 Utility Tax: Telephone 42,234 41,483 53,701 134,417 75,000 75,000 $ 100,000 217‐000‐30920 Utility Tax: Electricity 535,653 586,437 744,164 698,900 485,000 485,000 $ 530,000217‐000‐30930 Utility Tax: Gas 230,459 228,693 293,651 204,881 320,000 320,000 $ 250,000 TOTAL REVENUE 874,528 882,218 1,108,772 1,106,293 880,000 880,000 $ 880,000 DEPT 432 RECREATION PROGRAMSEXPENSES
217‐432‐42008 Recreation Supplies 2,000 2,000 ‐ 1,966 2,000 2,000 $ 2,000 TOTAL EXPENSES 2,000 2,000 ‐ 1,966 2,000 2,000 $ 2,000 DEPT 513 MEASURE UEXPENSES
217‐513‐43031 Contractual Services 237,441 220,443 245,000 278,425 658,220 658,220 $ 770,620 217‐513‐43100 Audit Services 4,250 4,250 4,500 2,500 4,250 4,250 $ 4,250 TOTAL EXPENSES 241,691 224,693 249,500 280,925 662,470 662,470 $ 774,870
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
NET TOML REV ‐ EXP
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 599 INTERFUND TRANSFERSEXPENSES217‐599‐49999 Transfers Out 1,090,000 1,575,000 145,000 1,000,000 100,000 100,000 $ 715,000 TOTAL EXPENSES 1,090,000 1,575,000 145,000 1,000,000 100,000 100,000 $ 715,000
BUDGET 2023‐24 Fund 218 ‐ Tourism Business Improvement District (TBID)
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
4,423,263 4,450,901 6,512,350 6,463,445 6,449,500 6,449,500 $ 6,668,250 4,395,226 4,445,936 6,208,789 6,027,087 6,449,500 6,449,500 $ 6,668,250 28,037 4,965 303,561 ‐ 436,358 ‐ ‐ $
REVENUE
218‐000‐32610 TBID ‐ Tier 2 & 3 8,850 8,500 7,900 7,400 9,500 9,500 $ 9,500 218‐000‐32614 TBID‐Lodging 1,221,325 1,252,035 2,031,006 2,044,151 2,000,000 2,000,000 $ 2,000,000 218‐000‐32618 TBID‐Retail 1,222,987 1,416,305 1,661,964 1,493,802 1,650,000 1,650,000 $ 1,650,000 218‐000‐32622 TBID‐Restaurant 965,171 835,486 1,353,676 1,326,775 1,290,000 1,290,000 $ 1,290,000 218‐000‐32626 TBID‐Ski Area Tickets 958,033 898,846 1,403,217 1,537,003 1,500,000 1,500,000 $ 1,718,750 TOTAL REVENUE 4,423,263 4,450,901 6,512,350 6,463,445 6,449,500 6,449,500 $ 6,668,250 DEPT 415 FINANCE
EXPENSES
218‐415‐43031 Contractual Services 88,375 89,018 ‐ 130,196 128,990 128,990 $ 133,365 TOTAL EXPENSES 88,375 89,018 ‐ 130,196 128,990 128,990 $ 133,365 DEPT 480 TOURISM & BUS DEV'T ‐
EXPENSES
218‐480‐49020 TBID Pass Through 4,306,850 4,356,918 6,078,593 6,027,087 6,320,510 6,320,510 $ 6,534,885 TOTAL EXPENSES 4,306,850 4,356,918 6,078,593 6,027,087 6,320,510 6,320,510 $ 6,534,885 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 220 ‐ Airport Operations
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
1,900,845 2,356,146 5,080,247 1,508,586 1,827,900 2,202,900 $ 2,199,878 1,582,926 1,681,621 1,397,216 1,772,648 1,872,767 2,172,767 $ 2,280,362 317,919 674,524 3,683,030 (264,062) (44,867) 30,133 $ (80,484)
REVENUE
220‐000‐31610 Facility Rental 2,600 2,400 2,200 27,060 2,400 2,400 $ 60,600 220‐000‐31804 Commissions 3,672 ‐ ‐ ‐ 813 ‐ $ 1,800 220‐000‐31806 Car Rental Fee 110,510 25,226 63,581 80,362 45,000 45,000 $ 55,000 220‐000‐31810 Schat.net Fee 3,093 3,350 2,835 2,835 3,000 3,000 $ 4,080 220‐000‐31814 Taxi Services 1,936 260 220 220 3,500 3,500 $ 500 220‐000‐31840 Fuel Flowage Fee 16,994 14,198 27,231 24,568 22,000 22,000 $ 27,000 220‐000‐31842 Non‐Aviation Fuel 4,165 4,617 6,426 8,684 5,000 5,000 $ 10,000 220‐000‐31862 Hanger Ground Lease 97,524 100,914 117,254 103,662 110,000 110,000 $ 110,000 220‐000‐34407 AIP‐47 FAA Grant ACRGP ‐ ‐ ‐ 103,949 400,000 400,000 $ 300,000 AIP‐48 AWOS Relcation $ 435,000
AIP‐49 AARF and $ 108,082
AIP? ‐ ARFF Redesign $ 203,265
220‐000‐37002 Interest on Investments 18,651 3,800 2,829 20,227 4,000 4,000 $ 4,000 220‐000‐37300 Other Revenue 4,275 6,305 6,290 12,940 10,000 10,000 $ 5,000 220‐000‐39999 Interfund Transfers In 291,274 100,000 493,089 875,000 500,000 875,000 $ 875,551 TOTAL REVENUE 1,900,845 2,356,146 5,080,247 1,508,586 1,827,900 2,202,900 $ 2,199,878 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 471 AIRPORT ADMIN & OPS
EXPENSES
220‐471‐40000 Regular Salaries 282,835 341,146 393,793 381,308 372,756 372,756 $ 386,909 220‐471‐40111 Temporary Wages 49,593 57,931 61,212 41,057 59,851 59,851 $ 56,091 220‐471‐40113 Overtime Wages 8,877 2,899 7,544 ‐ 27,442 ‐ $ 15,000 220‐471‐40130 Comprehensive Leave (44,997) (2,446) ‐ (135) 18,588 18,588 $ 10,107 220‐471‐41002 Health Ins Premiums 97,270 128,061 137,941 127,735 148,519 148,519 $ 153,615 220‐471‐41012 Workers Comp Insurance 14,534 16,910 16,930 24,237 25,318 25,318 $ 25,453 220‐471‐41020 PERS (Retirement) 88,184 237,210 (189,646) 124,438 130,159 130,159 $ 117,926 220‐471‐41028 PARS (Part Time Retirement) 461 474 (22,444) 532 1,180 1,180 $ 1,106 220‐471‐42002 Office Supplies 893 1,169 534 121 1,500 1,500 $ 1,500 220‐471‐42005 Postal Supplies & Postage 376 ‐ 1,173 337 1,000 1,000 $ 1,000 220‐471‐42006 Uniforms & Personal Equip 10,456 4,872 2,855 5,669 8,000 8,000 $ 8,000 220‐471‐42007 Maintenance Supplies 47,066 47,632 50,685 79,722 60,000 160,000 $ 60,000 220‐471‐42016 Gasoline & Diesel 19,529 20,728 41,009 44,347 40,000 40,000 $ 55,000 220‐471‐42017 Vehicle Maintenance Parts 30,106 24,178 35,179 21,829 25,000 25,000 $ 40,000 220‐471‐42030 Special Operational 378 ‐ ‐ 239 500 500 $ 500 220‐471‐43031 Contractual Services 109,587 195,960 150,231 149,231 225,000 425,000 $ 225,000 220‐471‐43060 Garage Vehicle Service 25,413 22,761 23,179 9,075 45,000 45,000 $ 45,000 220‐471‐43066 Vehicle & Equip Replacement ‐ ‐ 4,126 4,265 4,265 4,265 $ 4,429 220‐471‐43106 Insurance Premiums 10,561 14,132 15,430 16,820 16,000 16,000 $ 16,000 220‐471‐43110 Mem'ships, Dues, Subscr, Publi 857 630 1,300 1,408 2,000 2,000 $ 2,000 220‐471‐43130 Advertising & Legal Notices ‐ ‐ 164 2,162 500 500 $ 500 220‐471‐43150 Training, Ed, Conf & Mtgs 10,699 8,149 10,763 19,778 9,500 9,500 $ 16,000 220‐471‐43404 Public Utilities 59,583 60,580 76,470 93,917 65,000 65,000 $ 80,000 220‐471‐43420 Taxes & Fees 2,661 3,833 2,337 2,095 5,000 5,000 $ 5,000 220‐471‐45010 Facility Lease 46,579 54,665 112,008 61,697 86,000 86,000 $ 80,000 220‐471‐46440 Office Equip & Furniture ‐ ‐ 362 1,352 500 500 $ 1,000 220‐471‐48200 Machinery & Equip ‐ Capital ‐ ‐ ‐ ‐ ‐ ‐ $ 8,000 TOTAL EXPENSES 1,116,923 1,462,998 1,127,940 1,241,349 1,353,137 1,653,137 $ 1,415,135
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 531 CAPITAL PROJECTS ‐ OTHER
EXPENSES
220‐531‐40000 Regular Salaries 20,158 27,064 14,763 9,553 15,532 15,532 $ 19,507 220‐531‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 1,180 1,180 $ 582 220‐531‐41002 Health Ins Premiums ‐ ‐ ‐ ‐ 4,853 4,853 $ 6,410 220‐531‐41012 Workers Comp Insurance 288 ‐ ‐ 1,081 1,081 1,081 $ 1,288 220‐531‐41020 PERS (Retirement) 613 ‐ 21,985 4,061 5,985 5,985 $ 5,967 220‐531‐43031 Contractual Services 442,487 191,302 231,905 516,603 491,000 491,000 $ 831,472 TOTAL EXPENSES 466,002 218,623 269,277 531,299 519,630 519,630 $ 865,227
BUDGET 2023‐24 Fund 240 ‐ Long Valley Pit
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
29,819 15,514 31,363 202,977 26,000 26,000 $ 26,000
410 3,529 4,238 7,887 3,000 3,000 $ 3,000
29,408 11,985 27,125 195,090 23,000 23,000 $ 23,000
REVENUE
240‐000‐31650 Load Charge 27,170 14,690 30,728 198,840 26,000 26,000 $ 26,000 TOTAL REVENUE 29,819 15,514 31,363 202,977 26,000 26,000 $ 26,000 DEPT 477 LONG VALLEY PITEXPENSES
240‐477‐43031 Contractual Services ‐ ‐ 129 6,940 3,000 3,000 $ 3,000 TOTAL EXPENSES 410 3,529 4,238 7,887 3,000 3,000 $ 3,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 245 ‐ Housing Programs
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
793,137 2,583,104 7,718,815 8,385,558 1,015,232 3,599,832 $ 1,830,494 842,641 649,538 1,063,451 1,709,788 5,335,000 5,335,000 $ 5,335,000 (49,505) 1,933,566 6,655,364 6,675,770 (4,319,768) (1,735,168) $ (3,504,506)
REVENUE
245‐000‐33020 HELP Program Loan ‐ ‐ 104,574 159,794 150,000 150,000 $ 150,000 245‐000‐33050 CDBG Grant Revenue 307,699 138,396 3,680 27,965 15,000 15,000 $ 15,000245‐000‐33060 RLF Revenue ‐ ‐ ‐ 50,639 ‐ ‐ $ 203,000245‐000‐37002 Interest on Investments 8,741 2,711 19,439 88,065 8,000 8,000 $ 8,000245‐000‐39999 Interfund Transfers In 45,000 1,661,000 7,600,000 7,268,832 842,232 3,426,832 $ 1,454,494 TOTAL REVENUE 793,137 2,583,104 7,718,815 8,385,558 1,015,232 3,599,832 $ 1,555,494 DEPT 445 GENERAL FUND HOUSING PROGRAMS
EXPENSES
245‐445‐43031 Contractual Services ‐ ‐ (363,751) 217,942 2,000,000 2,000,000 $ 2,000,000 245‐445‐48300 Buildings ‐ Capital ‐ ‐ 1,295,915 1,190,729 3,200,000 3,200,000 $ 3,200,000 TOTAL EXPENSES ‐ ‐ 932,164 1,408,671 5,200,000 5,200,000 $ 5,200,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 446 HOME
EXPENSES
245‐446‐43030 Professional Services 142,000 ‐ 164,005 ‐ 120,000 120,000 $ 120,000 TOTAL EXPENSES 151,500 ‐ 173,955 ‐ 120,000 120,000 $ 120,000 DEPT 447 CDBG
EXPENSES
245‐447‐40000 Regular Salaries 1,328 4,741 (1,253) 1,116 2,000 2,000 $ 2,000 245‐447‐43031 Contractual Services 386,983 204,568 ‐ 2,342 12,500 12,500 $ 12,500245‐447‐43130 Advertising & Legal Notices ‐ 450 ‐ 91 500 500 $ 500 TOTAL EXPENSES 388,412 209,759 1,235 1,116 15,000 15,000 $ 15,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
245‐599‐49999 Transfers Out ‐ ‐ ‐ 3,700,000 3,400,000 ‐ 3,400,000 $ TOTAL EXPENSES ‐ ‐ ‐ 3,700,000 3,400,000 ‐ 3,400,000 $
BUDGET 2023‐24 Fund 250 ‐ LTC
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
96,762 128,110 61,165 48,672 75,000 75,000 $ 99,250
98,102 143,962 88,198 41,294 75,001 75,001 $ 99,250
(1,339) (15,852) (27,033) ‐ 7,377 $ ‐ $ ‐ $
REVENUE
250‐000‐35416 LTC: PPM & RPA Planning 96,762 128,110 61,165 48,672 75,000 75,000 $ 99,250 TOTAL REVENUE 96,762 128,110 61,165 48,672 75,000 75,000 $ 99,250 DEPT 540 STREETS ‐ LTC PROGRAMS
EXPENSES
250‐540‐40000 Regular Salaries 5,804 18,687 7,673 17,706 6,596 6,596 $ 7,342 250‐540‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 595 595 $ 638 250‐540‐41002 Health Ins Premiums ‐ ‐ ‐ 135 542 542 $ 542 250‐540‐41012 Workers Comp Insurance 86 ‐ 11,924 465 465 465 $ 512 250‐540‐41020 PERS (Retirement) 328 8,164 9,187 2,433 2,694 2,694 $ 2,959 250‐540‐43031 Contractual Services 89,729 117,112 57,878 20,555 64,108 64,108 $ 47,258 TOTAL EXPENSES 98,102 143,962 88,198 41,294 75,000 75,001 $ 59,250 DEPT 599 INTERFUND TRANSFERS
EXPENSES
250‐599‐49999 Transfers Out ‐ ‐ ‐ ‐ ‐ $ 40,000 TOTAL EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ $ 40,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 300 ‐ Capital Projects
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
9,838,566 2,276,091 10,231,717 14,430,368 10,674,504 14,116,504 $ 17,659,918 5,881,069 3,024,665 7,991,324 13,799,317 44,579,461 44,579,461 $ 45,559,160 3,957,498 (748,573) 2,240,393 631,051 (33,904,957) (30,462,957) $ (27,899,242)
REVENUE
300‐000‐34216 RTIP Mammoth Creek Gap ‐ ‐ ‐ ‐ ‐ ‐ 300‐000‐34200 Pending Grant Funding ‐ ‐ ‐ ‐ 3,518,000 3,518,000 $ 13,553,414 300‐000‐35230 CalTrans State Grants ‐ ‐ 184,931 1,921,308 2,968,813 2,968,813 $ 2,968,813 300‐000‐39999 Interfund Transfers In 6,455,128 1,840,278 9,791,813 12,477,000 4,187,691 7,629,691 $ 1,137,691 TOTAL REVENUE 9,838,566 2,276,091 10,231,717 14,430,368 10,674,504 14,116,504 $ 17,659,918 DEPT 530 CAPITAL PROJECTS ‐ STREETS
EXPENSES
300‐530‐40000 Regular Salaries 22,148 ‐ 1,085 ‐ 2,325 2,325 $ 2,716 300‐530‐40111 Temporary Wages 20,350 ‐ ‐ ‐ 15,077 15,077 $ 15,474300‐530‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 57 57 $ 81 300‐530‐41002 Health Ins Premiums ‐ ‐ ‐ ‐ 1,095 1,095 $ 1,219 300‐530‐41012 Workers Comp Insurance 934 ‐ ‐ 154 154 154 $ 179 300‐530‐41020 PERS (Retirement) 3,527 ‐ 1,104 579 754 754 $ 831 300‐530‐41028 PARS (Part Time Retirement) ‐ ‐ ‐ ‐ 293 293 $ 301 300‐530‐43031 Contractual Services 669,455 16,830 663 98,418 8,747,644 8,747,644 $ 8,747,644 TOTAL EXPENSES 719,128 17,915 1,767 99,151 8,767,400 8,767,400 $ 8,768,445 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 531 CAPITAL PROJECTS ‐ OTHER
EXPENSES
300‐531‐40000 Regular Salaries 17,578 39,841 60,750 11,064 83,741 83,741 $ 97,291 300‐531‐40111 Temporary Wages 8,943 ‐ ‐ 17,268 15,077 15,077 $ 15,474300‐531‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 5,279 5,279 $ 5,934300‐531‐41002 Health Ins Premiums ‐ ‐ ‐ ‐ 28,078 28,078 $ 34,895300‐531‐41012 Workers Comp Insurance 35 ‐ ‐ 5,759 5,759 5,759 $ 6,618 300‐531‐41020 PERS (Retirement) 128 ‐ 38,167 21,634 29,356 29,356 $ 32,311 300‐531‐41028 PARS (Part Time Retirement) ‐ ‐ ‐ ‐ 293 293 $ 301 300‐531‐43031 Contractual Services 4,045,078 2,785,828 7,863,068 9,819,591 35,644,478 35,644,478 $ 36,597,892 TOTAL EXPENSES 4,073,381 2,825,669 7,979,530 9,858,166 35,812,061 35,812,061 $ 36,790,716 DEPT 599 INTERFUND TRANSFERSEXPENSES
300‐599‐49999 Transfers Out 1,088,560 181,080 10,027 ‐ 3,842,000 ‐ ‐ $ TOTAL EXPENSES 1,088,560 181,080 10,027 ‐ 3,842,000 ‐ ‐ $
BUDGET 2023‐24 Fund 830 ‐ DIF Town Admin Overhead
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
11,568 15,069 30,576 1,273 19,996 19,996 $ 43,400
‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 11,568 15,069 30,576 1,273 19,996 19,996 $ 43,400
REVENUE
830‐000‐39999 Interfund Transfers In 10,967 14,852 ‐ 30,378 19,996 19,996 $ 43,400 TOTAL REVENUE 11,568 15,069 30,576 1,273 19,996 19,996 $ 43,400 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 831 ‐ DIF General Facilities & Equipment
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
28,378.02 46,313.56 43,314.94 142,832.68 41,200.00 41,200 $ 125,000 1,135.12 1,829.77 ‐ 1,711.57 (1,648.00) 1,648 $ 5,000 27,242.90 44,483.79 41,603.37 142,832.68 42,848.00 39,552 $ 120,000
REVENUE
831‐000‐32404 DIF General Facilities & Equip 26,815.92 45,744.27 42,789.36 139,166.47 41,200.00 41,200.00 $ 125,000 TOTAL REVENUE 28,378.02 46,313.56 43,314.94 142,832.68 41,200.00 41,200 $ 125,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES831‐599‐49999 Transfers Out 1,135.12 1,829.77 ‐ 1,711.57 1,648.00 1,648.00 $ 5,000 TOTAL EXPENSES 1,135.12 1,829.77 ‐ 1,711.57 1,648.00 1,648.00 $ 5,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 832 ‐ DIF Law Enforcement
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
15,242.25 10,024.55 12,438.22 70,228.25 13,400 13,400 $ 65,000 609.69 390.48 ‐ 488.97 536 536 $ 2,600 14,632.56 9,634.07 11,949.25 70,228.25 12,864 12,864 $ 62,400
REVENUE
832‐000‐32406 DIF‐Police 14,410.48 9,762.00 12,224.34 68,549.88 13,400.00 13,400.00 $ 65,000 TOTAL REVENUE 15,242.25 10,024.55 12,438.22 70,228.25 13,400 13,400 $ 65,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES832‐599‐49999 Transfers Out 609.69 390.48 ‐ 488.97 536 536 $ 2,600 TOTAL EXPENSES 609.69 390.48 ‐ 488.97 536 536 $ 2,600 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 833 ‐ DIF Storm Drains
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
19,611.25 40,232.54 38,379.97 130,728.09 34,200 34,200 $ 115,000 784.45 1,590.68 ‐ 1,517.76 1,368 1,368 $ 4,600 18,826.80 38,641.86 36,862.21 130,728.09 32,832 32,832 $ 110,400
REVENUE
833‐000‐32408 DIF Storm Drainage 18,361.96 39,767.00 37,944.02 127,466.49 34,200 34,200 $ 115,000 TOTAL REVENUE 19,611.25 40,232.54 38,379.97 130,728.09 34,200 34,200 $ 115,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES833‐599‐49999 Transfers Out 784.45 1,590.68 ‐ 1,517.76 1,368 1,368 $ 4,600 TOTAL EXPENSES 784.45 1,590.68 ‐ 1,517.76 1,368 1,368 $ 4,600 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 834 ‐ DIF Parks and Recreation
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
21,492 45,728 38,247 157,668 36,800 36,800 $ 140,000
75,860 1,821 ‐ 1,519 1,472 1,472 $ 5,600 (54,368) 43,907 36,728 157,668 35,328 35,328 $ 134,400
REVENUE
834‐000‐32410 DIF Parkland & Recreation 20,585.00 45,520.00 37,976.92 154,874.59 36,800 36,800 $ 140,000 834‐000‐37002 Interest on Investments 906.67 208.24 270.23 ‐ 2,793.80 ‐ ‐ $ TOTAL REVENUE 21,491.67 45,728.24 38,247.15 157,668.39 36,800.00 36,800 $ 140,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES834‐599‐49999 Transfers Out 75,859.67 1,820.80 ‐ 1,519.08 1,472 1,472 $ 5,600 TOTAL EXPENSES 75,859.67 1,820.80 ‐ 1,519.08 1,472 1,472 $ 5,600 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 835 ‐ DIF MCOE ‐ Library
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
18,019 26,221 173,056 96,087 77,500 77,500 $ 80,000
721 1,029 ‐ 122,723 77,500 77,500 $ 80,000 17,298 25,192 50,333 ‐ 96,087 ‐ ‐ $
REVENUE
835‐000‐32416 DIF MCOE Library Fees 16,504 25,723 172,846 92,797 77,500 77,500 $ 80,000 TOTAL REVENUE 18,019 26,221 173,056 96,087 77,500 77,500 $ 80,000 DEPT 531 DIF MCOE ‐ LIBRARYEXPENSES
835‐531‐43031 Contractual Services ‐ ‐ ‐ 115,809 74,400 74,400 $ 76,800 TOTAL EXPENSES ‐ ‐ ‐ 115,809 74,400 74,400 $ 76,800 DEPT 599 INTERFUND TRANSFERSEXPENSES
835‐599‐49999 Transfers Out 721 1,029 ‐ 6,914 3,100 3,100 $ 3,200 TOTAL EXPENSES 721 1,029 ‐ 6,914 3,100 3,100 $ 3,200 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 836 ‐ DIF Streets & Circulation
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
11,698 12,703 13,271 48,321 13,200 13,200 $ 35,000
468 499 ‐ 523 528 528 $ 1,400 11,230 12,204 12,748 48,321 12,672 12,672 $ 33,600
REVENUE
836‐000‐32412 DIF Vehicle Circulation 11,167 12,483 13,081 47,009 13,200 13,200 $ 35,000 TOTAL REVENUE 11,698 12,703 13,271 48,321 13,200 13,200 $ 35,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES836‐599‐49999 Transfers Out 468 499 ‐ 523 528 528 $ 1,400 TOTAL EXPENSES 468 499 ‐ 523 528 528 $ 1,400 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 837 ‐ DIF MCOE Childcare
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
19,192 37,823 60,674 122,026 41,600 41,600 $ 100,000
768 1,485 2,403 160,000 1,664 1,664 $ 4,000
18,424 36,338 58,271 (37,974) 39,936 39,936 $ 96,000
REVENUE
837‐000‐32418 DIF MCOE Child Care 17,096 37,126 60,084 119,739 41,600 41,600 $ 100,000 TOTAL REVENUE 19,192 37,823 60,674 122,026 41,600 41,600 $ 100,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES837‐599‐49999 Transfers Out 768 1,485 2,403 160,000 1,664 1,664 $ 4,000 TOTAL EXPENSES 768 1,485 2,403 160,000 1,664 1,664 $ 4,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 838 ‐ DIF Fire Facilities, Vehicles & Equipment
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
78,737 90,542 315,149 254,951 172,500 172,500 $ 225,000 3,149 3,580 12,560 760,000 172,500 172,500 $ 225,000
75,587 86,962 302,589 ‐ (505,049) ‐ ‐ $
REVENUE
838‐000‐32414 DIF Fire District Fees 76,023 89,499 313,998 253,401 172,500 172,500 $ 225,000 838‐000‐37002 Interest on Investments 2,714 1,043 1,151 ‐ 1,550 ‐ TOTAL REVENUE 78,737 90,542 315,149 254,951 172,500 172,500 $ 225,000 DEPT 531 DIF FireEXPENSES
838‐531‐43031 Contractual Services ‐ ‐ ‐ 760,000 165,600 165,600 $ 216,000 TOTAL EXPENSES ‐ ‐ ‐ 760,000 165,600 165,600 $ 216,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
838‐599‐49999 Transfers Out 3,149 3,580 ‐ 12,560 6,900 6,900 $ 9,000 TOTAL EXPENSES 3,149 3,580 ‐ 12,560 6,900 6,900 $ 9,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 841 ‐ DIF Transit & Trails
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
61,796 66,844 69,512 253,597 69,500 69,500 $ 200,000
2,472 2,627 ‐ 2,740 2,780 2,780 $ 8,000 59,324 64,218 66,772 253,597 66,720 66,720 $ 192,000
REVENUE
841‐000‐32420 DIF Multi‐Modal Circulation 58,292 65,667 68,502 246,653 69,500 69,500 $ 200,000 841‐000‐37002 Interest on Investments 3,504 1,177 1,011 ‐ 6,944 ‐ ‐ $ TOTAL REVENUE 61,796 66,844 69,512 253,597 69,500 69,500 $ 200,000
TOTAL FUND EXPENSES
DEPT 599 INTERFUND TRANSFERSEXPENSES841‐599‐49999 Transfers Out 2,472 2,627 ‐ 2,740 2,780 2,780 $ 8,000 TOTAL EXPENSES 2,472 2,627 ‐ 2,740 2,780 2,780 $ 8,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 850 ‐ Juniper Ridge ‐ AD 1993‐1
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
91,331 71,116 65,882 70,964 73,000 73,000 $ 123,000
59,450 43,211 65,788 292,308 73,700 73,700 $ 66,799
31,881 27,905 94 (221,344) (700) (700) $ 56,201
REVENUE
850‐000‐30202 Property Tax Secured ‐ ‐ ‐ ‐ ‐ ‐ 850‐000‐30280 Tax Assessment 45,671 48,138 46,814 47,420 48,000 48,000 $ 48,000 850‐000‐39999 Interfund Transfers In 43,779 22,325 18,586 21,564 25,000 25,000 $ 75,000 TOTAL REVENUE 91,331 71,116 65,882 70,964 73,000 73,000 $ 123,000 DEPT 450 STREET MAINTENANCEEXPENSES
850‐450‐43031 Contractual Services 14,339 5,827 20,479 3,379 28,700 28,700 $ 6,000 TOTAL EXPENSES 14,703 5,962 22,484 3,489 28,700 28,700 $ 6,000 DEPT 452 SNOW REMOVALEXPENSES
850‐452‐43031 Contractual Services 44,747 37,249 43,220 288,747 45,000 45,000 $ 60,799 TOTAL EXPENSES 44,747 37,249 43,220 288,819 45,000 45,000 $ 60,799 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 853 ‐ Bluffs ‐ Maint Dist 1996‐4
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
33,617 23,755 186,258 190,930 189,900 189,900 $ 220,208 51,608 47,042 50,812 238,530 292,695 292,695 $ 282,131
(17,991) (23,287) 135,446 (47,600) (102,795) (102,795) $ (61,923)
REVENUE
853‐000‐30280 Tax Assessment ‐ ‐ 165,945 163,870 165,900 165,900 $ 165,900 853‐000‐39999 Interfund Transfers In 29,351 22,702 19,569 22,874 24,000 24,000 $ 54,308 TOTAL REVENUE 33,617 23,755 186,258 190,930 189,900 189,900 $ 220,208 DEPT 450 STREET MAINTENANCEEXPENSES
853‐450‐43031 Contractual Services 6,038 7,746 3,745 3,372 250,695 250,695 $ 198,512 TOTAL EXPENSES 6,105 7,823 4,185 6,584 250,695 250,695 $ 198,512 DEPT 452 SNOW REMOVALEXPENSES
853‐452‐43031 Contractual Services 45,503 39,219 45,847 231,874 42,000 42,000 $ 83,619 TOTAL EXPENSES 45,503 39,219 45,847 231,946 42,000 42,000 $ 83,619 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 854 ‐ North Village CFD 2001‐1
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
535,447 547,029 541,167 530,596 568,396 568,396 $ 522,690 522,468 548,741 522,963 525,419 689,008 689,008 $ 522,690 12,979 (1,712) 18,204 5,178 (120,612) ‐ (120,612) $
REVENUE
854‐000‐30280 Tax Assessment 528,917 545,899 539,990 526,891 568,396 568,396 $ 522,690 TOTAL REVENUE 535,447 547,029 541,167 530,596 568,396 568,396 $ 522,690 DEPT 590 DEBT SERVICE
EXPENSES
854‐590‐43031 Contractual Services ‐ 2,514 ‐ 86,418 ‐ ‐ $ 12,000 854‐590‐49490 Debt Service 511,907 514,744 428,990 513,776 514,136 514,136 $ 510,690 TOTAL EXPENSES 511,907 517,258 515,408 513,776 514,136 514,136 $ 522,690 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 856 ‐ Old Mammoth Road ‐ BAD 2002‐01
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
269,100 277,231 160,568 230,523 155,800 155,800 $ 316,658 120,555 68,291 94,988 66,416 176,195 176,195 $ 606,572
148,546 208,940 65,580 164,106 (20,395) (20,395) $ (289,914)
REVENUE
856‐000‐30280 Tax Assessment 212,287 238,620 131,093 186,686 129,800 129,800 $ 241,658 856‐000‐39999 Interfund Transfers In 48,124 35,612 26,774 38,522 26,000 26,000 $ 75,000 TOTAL REVENUE 269,100 277,231 160,568 230,523 155,800 155,800 $ 316,658 DEPT 450 STREET MAINTENANCEEXPENSES
856‐450‐43031 Contractual Services 47,639 12,979 11,877 11,017 13,000 13,000 $ 70,000 TOTAL EXPENSES 49,177 14,630 13,863 11,587 13,000 13,000 $ 70,000 DEPT 452 SNOW REMOVALEXPENSES
856‐452‐40000 Regular Salaries 1,976 1,821 3,603 8,891 21,532 21,532 $ 24,695 856‐452‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 1,041 1,041 $ 1,157856‐452‐41002 Health Ins Premiums ‐ ‐ ‐ ‐ 8,795 8,795 $ 8,953856‐452‐41012 Workers Comp Insurance 110 ‐ 549 1,460 1,460 1,460 $ 1,657 856‐452‐41020 PERS (Retirement) 457 2,031 4,951 5,486 7,641 7,641 $ 8,358 856‐452‐43031 Contractual Services 67,589 43,992 67,042 14,699 46,019 46,019 $ 90,000856‐452‐45440 Snow Removal & Maint ‐ ‐ ‐ ‐ 21,199 ‐ $ 60,000 TOTAL EXPENSES 71,378 53,662 77,208 54,537 86,489 86,489 $ 194,820 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 531 Capital Projects ‐ Other
EXPENSES
856‐531‐43031 Contractual Services ‐ ‐ ‐ ‐ 75,000 75,000 $ 341,752 TOTAL EXPENSES ‐ ‐ 3,917 293 76,706 76,706 $ 341,752
BUDGET 2023‐24 Fund 857 ‐ North Village ‐ BAD 2002‐2
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
195,414 24,240 64,323 91,245 79,260 79,260 $ 202,055
51,202 224,526 69,023 55,551 110,538 110,538 $ 241,757
144,212 (200,285) (4,700) 35,694 (31,278) (31,278) $ (39,702)
REVENUE
857‐000‐30280 Tax Assessment 148,796 502 50,021 53,903 54,260 54,260 $ 127,055 857‐000‐39999 Interfund Transfers In 33,952 20,591 12,322 29,136 25,000 25,000 $ 75,000 TOTAL REVENUE 195,414 24,240 64,323 91,245 79,260 79,260 $ 202,055 161,461.55 3,649.42 52,001.45 62,109.38 54,260.00 54,260.00 $ 127,055 DEPT 450 STREET MAINTENANCEEXPENSES
857‐450‐43031 Contractual Services 7,081 9,079 8,083 13,341 27,000 27,000 $ 18,500 TOTAL EXPENSES 9,931 12,668 10,627 15,526 27,000 27,000 $ 18,500 DEPT 452 SNOW REMOVALEXPENSES
857‐452‐40000 Regular Salaries 2,013 1,471 2,012 5,958 18,831 18,831 $ 21,748 857‐452‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 841 841 $ 937 857‐452‐41002 Health Ins Premiums ‐ ‐ ‐ ‐ 8,277 8,277 $ 8,435 857‐452‐41012 Workers Comp Insurance 120 ‐ 396 1,273 1,273 1,273 $ 1,454 857‐452‐41020 PERS (Retirement) 468 1,465 4,670 4,781 6,516 6,516 $ 7,127 857‐452‐45440 Snow Removal & Maint ‐ ‐ ‐ 83 40,000 40,000 $ 70,000 TOTAL EXPENSES 41,271 24,694 58,396 38,136 75,738 75,738 $ 109,702 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 531 CAPITAL PROJECTS ‐ OTHER
EXPENSES
857‐531‐43031 Contractual Services 612 ‐ 187,026 1,889 7,800 7,800 $ 113,555 TOTAL EXPENSES 612 ‐ 187,026 1,889 7,800 7,800 $ 113,555
BUDGET 2023‐24 Fund 858 ‐ Fractional Mello CFD 2004‐01
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
279,209 227,638 337,977 445,673 651,000 651,000 $ 818,000 498,098 222,276 268,197 491,986 612,406 612,406 $ 686,600 (218,889) 5,362 69,780 (46,313) 38,594 38,594 $ 131,400
REVENUE
858‐000‐30280 Tax Assessment 192,390 203,760 203,915 198,912 185,000 185,000 $ 200,000 858‐000‐31666 Food Sales ‐ Rec ‐ ‐ ‐ ‐ 28,000 28,000 $ 4,250 858‐000‐31676 Ice Rink Master 84,068 21,389 133,751 82,025 250,000 250,000 $ 321,500858‐000‐31682 Advertising Charge ‐ ‐ ‐ ‐ 25,750 25,750 $ 30,000858‐000‐37002 Interest on Investments 1,541 (60) 253 1,920 250 250 $ 250 858‐000‐37210 Corporate Sponsorship ‐ ‐ ‐ ‐ ‐ ‐ $ 75,000858‐000‐39999 Interfund Transfers In ‐ ‐ ‐ 162,000 162,000 162,000 $ 187,000 TOTAL REVENUE 279,209 227,638 337,977 445,673 651,000 651,000 $ 818,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 436 MULTI‐USE FACILITYEXPENSES858‐436‐40000 Regular Salaries 18,441 20,097 16,639 52,716 90,575 90,575 $ 126,576 858‐436‐40111 Temporary Wages 51,782 44,434 47,050 62,633 117,633 117,633 $ 99,625858‐436‐40113 Overtime Wages 297 86 1,163 7,893 500 500 $ 5,000858‐436‐40130 Comprehensive Leave ‐ ‐ ‐ ‐ 6,733 6,733 $ 4,385858‐436‐41002 Health Ins Premiums ‐ ‐ ‐ 11,550 54,252 54,252 $ 47,601 858‐436‐41012 Workers Comp Insurance 1,046 2,364 660 6,295 6,295 6,295 $ 8,396 858‐436‐41020 PERS (Retirement) 3,958 8,745 13,416 26,509 31,157 31,157 $ 39,372 858‐436‐41028 PARS (Part Time Retirement) 979 771 894 1,080 2,319 2,319 $ 1,964 858‐436‐42006 Uniforms & Personal Equip 1,201 957 1,387 1,419 2,500 2,500 $ 2,500 858‐436‐42007 Maintenance Supplies 1,585 2,123 2,764 2,929 10,000 10,000 $ 11,500 858‐436‐42008 Recreation Supplies 5,114 4,014 8,812 5,801 8,000 8,000 $ 8,000858‐436‐42030 Special Operational 3,142 812 2,045 2,238 14,000 14,000 $ 5,500858‐436‐43031 Contractual Services 27,576 20,008 29,763 181,442 25,000 25,000 $ 87,000858‐436‐43066 Vehicle & Equip Replacement 3,843 2,969 3,737 5,191 5,191 5,191 $ 5,179 858‐436‐43110 Mem'ships, Dues, Subscr, Publi 345 275 275 275 1,000 1,000 $ 1,000 858‐436‐43120 Printing & Reproduction 2,319 2,283 846 610 9,500 9,500 $ 10,000858‐436‐43130 Advertising & Legal Notices 2,145 ‐ 630 2,686 7,000 7,000 $ 8,000 858‐436‐43150 Training, Ed, Conf & Mtgs 1,221 198 58 921 3,500 3,500 $ 6,000 858‐436‐43404 Public Utilities 44,045 45,279 62,191 4,707 150,000 150,000 $ 166,000858‐436‐45010 Facility Lease 45,000 47,500 50,000 ‐ 37,801 ‐ $ 1 858‐436‐45050 Equip Maint Agreements ‐ ‐ ‐ ‐ ‐ ‐ $ 5,000 858‐436‐45080 Park Grounds & Bldgs Maint 5,857 4,015 4,723 2,273 2,250 2,250 $ 5,000858‐436‐46200 Machinery & Equip ‐ Non Cap ‐ ‐ ‐ ‐ 60,000 60,000 $ 30,000 858‐436‐46460 Computer Hardware ‐ Non Cap ‐ ‐ ‐ 783 5,000 5,000 $ 3,000 TOTAL EXPENSES 227,018 208,710 249,676 417,995 612,406 612,406 $ 686,600
BUDGET 2023‐24 Fund 859 ‐ In Lieu Mello‐Roos CFD 2005‐01
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
2,938 2,738 2,762 3,097 2,470 2,470 $ 2,470
998 1,303 798 1,117 900 900 $ 945
1,941 1,436 1,964 1,980 1,570 1,570 $ 1,525
REVENUE
859‐000‐30280 Tax Assessment 2,581 2,634 2,684 2,747 2,470 2,470 $ 2,470 TOTAL REVENUE 2,938 2,738 2,762 3,097 2,470 2,470 $ 2,470 DEPT 460 ‐‐‐
EXPENSES
859‐460‐43031 Contractual Services 998 1,303 798 1,117 900 900 $ 945 TOTAL EXPENSES 998 1,303 798 1,117 900 900 $ 945
NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 860 ‐ Transit Facilities CFD 2013‐3
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
10,639 26,636 26,570 52,517 7,800 7,800 $ 7,800
8,453 9,650 18,729 23,556 2,865 2,865 $ 3,008
2,186 16,986 7,841 28,962 4,935 4,935 $ 4,792
REVENUE
860‐000‐30280 Tax Assessment 10,356 26,497 18,037 41,784 7,800 7,800 $ 7,800 860‐000‐37002 Interest on Investments 283 139 131 ‐ 621 ‐ 860‐000‐37100 Refunds and Rebates ‐ ‐ 8,402 ‐ 10,112 ‐ TOTAL REVENUE 10,639 26,636 26,570 52,517 7,800 7,800 $ 7,800 DEPT 475 ‐‐‐
EXPENSES
860‐475‐43031 Contractual Services 8,453 9,650 18,729 23,556 2,865 2,865 $ 3,008 TOTAL EXPENSES 8,453 9,650 18,729 23,556 2,865 2,865 $ 3,008 DEPT 531 ‐‐‐
EXPENSES
860‐531‐43031 Contractual Services ‐ ‐ ‐ ‐ ‐ TOTAL EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ $ NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 861 ‐ Mammoth View BAD 2014‐01
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
36,115 517 4,004 5,587 4,500 4,500 $ 5,200
3,138 4,040 4,663 3,451 4,500 4,500 $ 5,200
32,977 (3,522) (659) ‐ 2,136 ‐ ‐ $
REVENUE
861‐000‐30280 Tax Assessment 35,035 116 3,739 4,475 4,500 4,500 $ 5,200 861‐000‐37002 Interest on Investments 1,079 401 265 ‐ 1,112 ‐ TOTAL REVENUE 36,115 517 4,004 5,587 4,500 4,500 $ 5,200 DEPT 450 ‐‐‐
EXPENSES
861‐450‐43031 Contractual Services 3,138 4,040 4,420 3,451 4,500 4,500 $ 5,200 861‐450‐43130 Advertising & Legal Notices ‐ ‐ ‐ 243 ‐ ‐ ‐ $ TOTAL EXPENSES 3,138 4,040 4,663 3,451 4,500 4,500 $ 5,200 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
TOML BUDGET WORKSHEET
BUDGET 2023‐24 Fund 910 ‐ Garage Services
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
1,982,483 1,008,005 1,423,438 1,181,363 1,498,653 1,498,653 $ 1,493,653 1,765,360 1,511,804 2,199,586 1,673,194 1,498,653 1,498,653 $ 1,598,068 217,123 (503,798) (776,148) (491,831) 0 0 $ (104,415)
REVENUE
910‐000‐31602 Charges for Services 491,674 531,959 572,090 273,154 495,000 495,000 $ 490,000 910‐000‐31922 Garage‐ESTA 613,968 364,301 654,541 657,016 810,000 810,000 $ 810,000910‐000‐31924 Garage Services: County 3,965 2,282 5,843 36,199 10,000 10,000 $ 10,000910‐000‐31926 Garage Services: MLFPD 54,946 31,158 55,729 84,022 80,000 80,000 $ 80,000910‐000‐31928 Garage: Schools 63,805 12,940 85,202 130,973 95,000 95,000 $ 95,000 910‐000‐37100 Refunds and Rebates 2,203 4,294 ‐ 34 8,653 8,653 $ 8,653 TOTAL REVENUE 1,982,483 1,008,005 1,423,438 1,181,363 1,498,653 1,498,653 $ 1,493,653 DEPT 456 STREET MAINTENANCEEXPENSES
910‐456‐40000 Regular Salaries 432,036 484,217 514,288 457,920 471,322 471,322 $ 534,824 910‐456‐40130 Comprehensive Leave (18,460) 4,541 ‐ (3,312) 15,053 15,053 $ 19,568910‐456‐41002 Health Ins Premiums 157,518 180,541 195,693 187,804 184,387 184,387 $ 196,926 910‐456‐41012 Workers Comp Insurance 21,721 29,639 22,036 31,466 31,466 31,466 $ 35,542 910‐456‐41020 PERS (Retirement) 143,861 167,728 577,659 168,517 165,025 165,025 $ 179,808 910‐456‐43031 Contractual Services 391 8,807 1,100 1,101 10,000 10,000 $ 10,000910‐456‐43110 Mem'ships, Dues, Subscr, Publi ‐ ‐ ‐ ‐ 200 200 $ 200 910‐456‐43150 Training, Ed, Conf & Mtgs ‐ ‐ 1,272 1,200 2,000 2,000 $ 2,000 910‐456‐43404 Public Utilities 1,076 ‐ ‐ 538 100 100 $ 100910‐456‐46010 Equipment Lease 5,571 6,456 5,987 1,076 100 100 $ 100 910‐456‐46200 Machinery & Equip ‐ Non Cap 3,994 ‐ 31,974 482 3,000 3,000 $ 3,000 910‐456‐46480 Computer Software ‐ Non Cap 1,616 ‐ ‐ ‐ 10,000 10,000 $ 10,000 TOTAL EXPENSES 804,858 938,521 1,370,537 927,357 892,653 892,653 $ 992,068 NET TOML REV ‐ EXP
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 580 GENERAL FLEET GARAGEEXPENSES910‐580‐42016 Gasoline & Diesel 10,235 6,208 8,612 16,424 5,000 5,000 $ 5,000 910‐580‐42017 Vehicle Maintenance Parts 2,768 9,461 5,004 3,060 5,000 5,000 $ 5,000 TOTAL EXPENSES 13,003 15,669 13,616 19,485 10,000 10,000 $ 10,000 DEPT 581 PARKS MAINTENANCE GARAGEEXPENSES
910‐581‐42016 Gasoline & Diesel 13,839 13,463 21,276 40,438 13,000 13,000 $ 13,000 910‐581‐42017 Vehicle Maintenance Parts 25,510 29,010 29,458 24,468 10,000 10,000 $ 10,000 TOTAL EXPENSES 39,350 42,472 50,734 64,906 23,000 23,000 $ 23,000 DEPT 582 MONO COUNTY SCHOOLSEXPENSES
910‐582‐42016 Gasoline & Diesel 5,675 3,113 7,379 5,891 8,000 8,000 $ 8,000 TOTAL EXPENSES 5,675 3,113 7,379 5,891 8,000 8,000 $ 8,000 DEPT 583 MONO COUNTY GARAGEEXPENSES
910‐583‐42016 Gasoline & Diesel 3,065 2,097 7,826 25,204 5,000 5,000 $ 5,000 TOTAL EXPENSES 3,065 2,097 7,826 25,204 5,000 5,000 $ 5,000
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 584 TRANSIT GARAGE SERVICES
EXPENSES
910‐584‐42016 Gasoline & Diesel 45,155 8,289 67,915 40,562 75,000 75,000 $ 75,000 910‐584‐42017 Vehicle Maintenance Parts 30,108 4,934 16,360 9,941 35,000 35,000 $ 35,000 TOTAL EXPENSES 75,262 13,223 84,275 50,503 110,000 110,000 $ 110,000 DEPT 585 ESTA GARAGE
EXPENSES
910‐585‐42016 Gasoline & Diesel 164,683 171,937 247,802 291,376 150,000 150,000 $ 150,000 910‐585‐42017 Vehicle Maintenance Parts 108,626 125,478 145,594 83,674 75,000 75,000 $ 75,000 TOTAL EXPENSES 273,309 297,414 393,395 375,050 225,000 225,000 $ 225,000 DEPT 586 FIRE DEPT ‐ GARAGEEXPENSES
910‐586‐42016 Gasoline & Diesel 13,505 12,807 19,745 38,824 20,000 20,000 $ 20,000 910‐586‐42017 Vehicle Maintenance Parts 13,852 10,069 23,837 6,188 15,000 15,000 $ 15,000 TOTAL EXPENSES 27,357 22,876 43,582 45,012 35,000 35,000 $ 35,000 DEPT 587 MAMMOTH UNIFIED SCHOOL
EXPENSES
910‐587‐42016 Gasoline & Diesel 19,920 7,868 37,490 26,355 20,000 20,000 $ 20,000 910‐587‐42017 Vehicle Maintenance Parts 14,813 2,569 24,613 29,738 25,000 25,000 $ 25,000 TOTAL EXPENSES 34,734 10,437 62,103 56,093 45,000 45,000 $ 45,000
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
DEPT 588 PUBLIC SAFETY GARAGEEXPENSES910‐588‐42016 Gasoline & Diesel 54,952 53,350 52,387 62,649 45,000 45,000 $ 45,000 910‐588‐42017 Vehicle Maintenance Parts 25,909 37,228 26,254 23,100 40,000 40,000 $ 40,000 TOTAL EXPENSES 80,861 90,578 78,641 85,749 85,000 85,000 $ 85,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
910‐599‐49999 Transfers Out 407,885 75,404 ‐ 87,498 60,000 60,000 $ 60,000 TOTAL EXPENSES 407,885 75,404 ‐ 87,498 60,000 60,000 $ 60,000
TOML BUDGET WORKSHEET
BUDGET 2023‐24 Fund 915 ‐ Vehicle Replacememt
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
‐ ‐ 1,294,196 1,594,935 1,306,284 1,521,284 $ 1,262,674 ‐ ‐ 408,628 ‐ 439,554 165,000 $ 2,152,000 ‐ ‐ 885,568 1,155,381 1,306,284 1,356,284 $ (889,326)
REVENUE
915‐000‐32230 Equip Replacement Charge ‐ ‐ 918,930 966,284 966,284 966,284 $ 922,674 915‐000‐39999 Interfund Transfers In ‐ ‐ 340,000 555,000 340,000 555,000 $ 340,000 TOTAL REVENUE ‐ ‐ 1,294,196 1,594,935 1,306,284 1,521,284 $ 1,262,674 DEPT 570 VEHICLE & EQUIP REPLACEEXPENSES
915‐570‐48100 Vehicles ‐ Capital ‐ ‐ ‐ ‐ 439,509 ‐ $ 2,152,000 TOTAL EXPENSES ‐ ‐ 408,628 ‐ 439,554 165,000 $ 2,152,000
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
NET TOML REV ‐ EXP
BUDGET 2023‐24 Fund 930 ‐ EE 125 & Insurance Benefits
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
360,718 322,335 365,365 378,235 329,376 329,376 $ 329,376 169,900 219,880 177,595 970,994 257,000 257,000 $ 257,000 190,817 102,455 187,770 (592,759) 72,376 72,376 $ 72,376
REVENUE
930‐000‐37002 Interest on Investments ‐ ‐ ‐ ‐ ‐ ‐ 930‐000‐38100 Premiums Retirement & Health 131,170 125,028 132,860 176,215 122,406 122,406 $ 122,406930‐000‐38110 Premiums Dental & Vision 229,548 197,308 232,505 202,020 206,970 206,970 $ 206,970 TOTAL REVENUE 360,718 322,335 365,365 378,235 329,376 329,376 $ 329,376 DEPT 591 EE BENEFITSEXPENSES
930‐591‐41002 Health Ins Premiums 49,520 49,134 61,101 52,597 54,000 54,000 $ 54,000 930‐591‐41010 EE Dental & Vision 120,380 170,746 116,494 118,397 155,000 155,000 $ 155,000930‐591‐41030 Retiree Health Benefit Trust ‐ ‐ ‐ 800,000 48,000 48,000 $ 48,000 TOTAL EXPENSES 169,900 219,880 177,595 970,994 257,000 257,000 $ 257,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
BUDGET 2023‐24 Fund 990 ‐ Debt Service / Future Capital
ACCOUNT
NUMBER ACCOUNT NAME ACTUAL 2019‐20 ACTUAL 20‐21 ACTUAL 21‐22 YEAR TO DATE 22‐
23 APPROVED
BUDGET 22‐23
MODIFIED BUDGET
22‐23
ADOPTED BUDGET
23‐24
3,944,828 4,451,259 4,426,176 4,399,041 3,275,141 4,489,041 $ 3,273,382 3,146,283 3,499,928 3,080,560 2,803,820 3,143,547 3,143,547 $ 3,144,495 798,545 951,330 1,345,616 1,595,221 131,594 1,345,494 $ 128,887
REVENUE
990‐000‐39999 Interfund Transfers In 3,942,117 4,451,268 4,426,682 4,399,041 3,275,141 4,489,041 $ 3,273,382 TOTAL REVENUE 3,944,828 4,451,259 4,426,176 4,399,041 3,275,141 4,489,041 $ 3,273,382 DEPT 590 DEBT SERVICES
EXPENSES
990‐590‐43031 Contractual Services 6,766 3,660 3,750 3,600 5,000 5,000 $ 5,000 990‐590‐49497 Debt Svce Lease Rev Bond 2015 314,192 314,540 157,040 314,487 314,394 314,394 $ 314,900 990‐590‐49494 Debt SVCE‐Multi Use Facility 615,925 614,441 612,733 615,747 615,747 615,747 $ 613,482 990‐590‐49498 Debt Service MLLA Settlement 1,869,400 1,867,288 1,867,037 1,867,416 1,868,406 1,868,406 $ 1,871,113 TOTAL EXPENSES 2,806,283 2,799,928 2,640,560 2,803,820 2,803,547 2,803,547 $ 2,804,495 DEPT 599 INTERFUND TRANSFERS
EXPENSES
990‐599‐49999 Transfers Out 340,000 700,000 440,000 340,000 340,000 $ 340,000 TOTAL EXPENSES 340,000 700,000 440,000 340,000 340,000 $ 340,000 NET TOML REV ‐ EXP
TOML BUDGET WORKSHEET
TOTAL TOML REVENUE
TOTAL TOML EXPENDITURES
Final Budget Presentation
Fiscal Year 23-24
Rob Patterson
Administrative Services / Finance Director
June 21, 2023
FY23-24 Final Budget - Resolutions and Policy for consideration
Budget FY23-43 – Combined Fund Statement
All Funds – Employees
All Funds – Labor Distribution – Full-Time
All Funds – Labor Distribution – Full-Time continued
All Funds – Labor Distribution – Part-Time
All Funds – Labor Distribution – Summary
All Funds – Labor Distribution – Summary
General Fund Revenue – Major Components
General Fund Revenue – Summary
General Fund Revenue - Summary
General Fund Expenditure – Summary by Department
General Fund Expenditure – Summary
Gas Tax Fund 210
Gas Tax Fund 210
Measure R – Fund 215 & 216
Measure U - Fund 217
Airport Operations Fund 220
Airport Operations Fund 220
Housing NOW! Initiative - Fund 245
Capital Projects - Fund 300
Capital Projects - Fund 300 - Continued
Development Impact Fees
Assessment Districts
Garage Services - Fund 910
Vehicle Replacement - Fund 915
Vehicle Replacement - Fund 915
Vehicle Replacement - Planned FY23-24
Debt Reserve / Future Capital - Fund 990
ARTICLE XIIIB APPROPRIATIONS LIMIT
Fiscal Year 2023-24
Article XIIIB of the California Constitution was created by the passage of Proposition 4 in November 1979 and establishes a limit on the amount of tax revenue that can be appropriated by government jurisdictions. This limit is popularly known as the Gann Limit. Each year, the limit is recalculated by multiplying the previous year’s limit by adjustment factors for population growth and inflation. Proposition 111, passed in June 1990, gave cities the option of using their own growth or the growth of the entire county in which the city is located as the population adjustment factor. Cities were also given the option of using the increase in California Per Capita Income or the increase in the assessed valuation of non-residential property in the City as the inflation adjustment factor. Cities have the option each year of deciding which factor to use. For FY2023-24, the Town of Mammoth Lakes is using the population growth of Mono County and the increase in California Per Capita Income.
2022-23 Appropriations Limit $30,563,494
2022-23 Adjustment Factors
Mono County Population Change = 0.9997 (-0.03% change)
California Per Capita Income Change = 1.0444 (4.44% change) Combined Change = 0.9997 x 1.0444 =1.0441
2023-24 Appropriations Limit $31,910,937
Not all Town appropriations are subject to the limitations of Article XIIIB. The intent of Proposition 4 was to restrict only the appropriation of “proceeds of taxes.” Determining which appropriations are subject to the limit requires classifying each funding source as either proceeds of taxes or non-proceeds of taxes. Property tax and local taxes are subject to limitation i.e. TOT, Measure R, and Measure U. State taxes that are subvented to the Town count against the Town’s limit if their use is unrestricted, as in the case of sales tax. State subventions that are restricted in use, such as gas tax and state grants, are applied against the State’s limit rather than the Town’s, so they are considered nonproceeds of taxes for the Town’s calculation. Interest income is prorated so that the interest earned on tax revenue is included as proceeds of taxes.
The Town’s other revenue sources are classified as non-proceeds of taxes: franchise fees, assessment districts, fines and penalties, license and permit fees, service charges, rentals and concessions, federal grants, internal service revenues and other miscellaneous revenues. Enterprise funds are also exempt from the limitation. Fund transfers are reappropriations of revenue and have already been included in the calculation of appropriations and are not counted twice.
RESOLUTION NO. 23-
RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2023-24 PURSUANT TO ARTICLE XIIIB
OF THE STATE OF CALIFORNIA CONSTITUTION
WHEREAS, Article XIIIB of the California Constitution establishes a limit on the amount of tax revenue that can be appropriated by government jurisdictions; and WHEREAS, as a government jurisdiction, the Town of Mammoth Lakes must recalculate the limit annually by multiplying the previous year’s limit by the allowable adjustment factors, which include: (a) Town’s own growth or the growth of Mono County; and (b) the increase in California per capita income or the increase in the assessed valuation of non-residential property in the Town; and
WHEREAS, for Fiscal Year 2023-24, the Town chose to use the Mono County population change and the increase to the California per capita income as the adjustment factors;
NOW, THEREFORE, BE IT RESOLVED that the Appropriation Limit of the Town of Mammoth Lakes for Fiscal Year 2023-24 is $31,910,937 as reflected in Exhibit 1.
APPROVED AND ADOPTED THIS 21st day of June
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk
Town of Mammoth Lakes Investment Policy – FY 23-24 (Updated 06/21/2023) Page 1
TOWN OF MAMMOTH LAKES
INVESTMENT POLICY
Fiscal Year 2023-24
I. Scope
The Town’s Investment Policy establishes a framework for prudent investment of the Town’s resources. This Policy is intended to apply to all funds and investment activities under the direct authority of the Town of Mammoth Lakes.
II. Definition of Treasurer
The Finance Director, or Finance Manager as designee to perform the duties, serves as the Town Treasurer.
III. Objectives
A. SAFETY: It is the primary duty and responsibility of the Treasurer to protect, preserve and maintain cash and investments placed in his/her trust on behalf of the citizens of the community.
B. LIQUIDITY: An adequate percentage of the portfolio should be maintained in liquid short-term securities, which can be converted to cash if necessary to meet disbursement requirements. Since all cash requirements cannot be anticipated, investments in securities with active secondary or resale markets is highly recommended. Emphasis should be on marketable securities with low sensitivity to market risk.
C. YIELD: Yield should become a consideration only after the basic requirements of safety and liquidity have been met.
D. MARKET-AVERAGE RATE OF RETURN: The investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the Town’s risk constraints, the cash flow characteristics of the Town’s portfolio, and State and Local laws, ordinances or resolutions that restrict investments.
E. DIVERSIFICATION: The investment portfolio will be diversified to avoid incurring unreasonable and avoidable risk regarding specific security types or individual financial institutions.
F. PRUDENCE: The Town’s investment strategies shall adhere to the guidance provided by the “prudent man rule”, which obligates a fiduciary to insure that:
“…investment shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment considering the probable safety of their capital as well as the probable income to be derived.”
Town of Mammoth Lakes Investment Policy – FY 23-24 (Updated 06/21/2023) Page 2 G. PUBLIC TRUST: All participants in the investment process shall act as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. In a diversified portfolio it must be recognized that occasional measured losses are inevitable and must be considered within the context of the overall portfolio’s investment return, provided that adequate diversification has been implemented.
IV. Delegation of Authority
The Treasurer and the Town Manager shall act jointly to make investments on behalf of the Town of Mammoth Lakes. Neither the Treasurer nor the Town Manager has authority to make investments independently of the other. An Investment Summary Sheet (Exhibit A) shall be signed by the Treasurer and Town Manager for all investments other than LAIF.
Investments shall be limited to the types of investments specified in Section VII. When specific Town Council approval is required, the investment shall not be made until the Treasurer receives and files with the Town Clerk written evidence of such Council approval.
V. Reporting
The Treasurer shall submit a monthly investment report to the Town Council of Mammoth Lakes. This report may be posted online for the Town Council’s and public’s view. This report will include all required elements of the monthly report as prescribed by Government Code Section 53646.
Required elements of the monthly report:
Type of investment.
Institution.
Date of maturity.
Amount of deposit or cost of the security.
Current market value of securities with maturity in excess of 12 months. Rate of interest.
Statement that there are sufficient and readily available liquid funds to meet the next 30 days’ obligations.
Accrued interest as prescribed by the California Section 53646, if required by the Legislative Body.
VI. Investment Instruments
Authorized investment instruments which may be utilized, and which are in accordance with Government Code Section 53601 are as follows:
Town of Mammoth Lakes Investment Policy – FY 23-24 (Updated 06/21/2023) Page 3 Maximum
Percentages Maximum
Permitted Investments/Deposits or Amount Maturity
Investment Type A:
Securities of the US Government Unlimited 5 years
Certificates of Deposit Unlimited 5 years
Commercial Paper (A1, P1 only) 30% 180 days
LAIF $75,000,000 n/a
CAMP $45,000,000 n/a
Mono County Investment Pool $6,000,000 n/a
Passbook Deposits ---- n/a
Investment Type B:
Negotiable Certificates of Deposit 30% 5 years
Bankers Acceptances 40% 270 days
Repurchase agreements ---- 1 year
Mutual Funds 15% 5 years
Medium Term Notes 30% 5 years
Type A investments do not require any specific approval of the Council. All Type B investments require a specific resolution of approval of the Town Council prior to the investment purchase/deposit.
VII. Internal Controls
Internal controls are designed to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the Governmental Agency. A System of Internal Control shall be documented and attached hereto (Exhibit B).
VIII. Maturities
Maturities shall be in conformance with the legal limits as specified in Section VII.
Although the allowable maturity limit is up to five years for certain types of investments, the focus the investment should remain within the immediate two-year period for reasons of prudence.
IX. Banks and Securities Dealers
In selecting financial institutions for the deposit or investment of Government Agency funds, the Treasurer shall consider the creditworthiness of institutions. The Treasurer shall continue to monitor financial institutions’ credit characteristics and financial history throughout the period in which agency funds are deposited or invested.
X. Risk Tolerance
The Governmental Agency recognizes that investment risks can result from issuer defaults, market price changes or various technical complications leading to temporary illiquidity.
Portfolio diversification is employed as a way to control risk. The Treasurer and Town
Town of Mammoth Lakes Investment Policy – FY 23-24 (Updated 06/21/2023) Page 4 Manager are expected to display prudence in the selection of securities, as a way to minimize default risk. No individual investment transaction shall be undertaken, which jeopardizes the total capital position of the overall portfolio. Certificates of Deposit shall be limited to FDIC insurance limitations. The Treasurer shall periodically establish guidelines and strategies to control risks of default, market price changes and illiquidity.
In addition to these general policy considerations, the following specific policies will be strictly observed.
A. All transactions will be executed on a delivery versus payment basis.
B. A competitive bid process, when practical, will be used to place all investment purchases.
XI. Safekeeping and Custody
The Treasurer is responsible for maintaining the proper mix of investments, taking into consideration limits imposed by law and the need for liquidity.
All investments shall be held in the name of the Town of Mammoth Lakes. The Town Council shall from time to time execute such documents as are necessary to provide evidence of the Treasurer’s and Town Manager’s joint trading authority as set forth in this document.
XII. Annual Review and Confirmation of the Investment Policy The Investment Policy shall be reviewed and confirmed annually by the Town Council of Mammoth Lakes.
EXHIBIT A
INVESTMENT SUMMARY SHEET
THE PURPOSE OF THIS DOCUMENT IS
TO CONFIRM THAT A JOINT DECISION
WAS MADE WHEN INVESTING TOWN FUNDS
IN NON-LAIF
INSTRUMENTS
The following investment has been reviewed by both the
Finance Director and the Town Manager and has been found to be in conformance with the Town's investment policy
SETTLEMENT DATE:
MATURITY DATE:
INVESTMENT:
PAR VALUE:
PRICE:
PRINCIPAL COST:
ACCRUED INTEREST:
TOTAL COST:
DATE INTEREST PAID:
CUSIP:
YIELD TO MATURITY:
INTEREST RATE:
We hereby confirm the above investment directive on behalf of the Town of Mammoth Lakes.
Finance Director
Town
Manager
(This Page Intentionally Left Blank)
(This Page Intentionally Left Blank)
EXHIBIT B
INTERNAL CONTROL SYSTEM FOR TREASURY FUNCTION
OBJECTIVES OF INTERNAL CONTROL
Internal control is the plan of organization and all related systems established by the management’s objectives of ensuring, as far as practicable:
The orderly and efficient conduct of business, including adherence to management policies
The safeguarding of assets
The prevention or detection of errors and fraud
The accuracy and completeness of the accounting records The timely preparation of reliable financial information
LIMITATION OF INTERNAL CONTROL
No internal control system, however elaborate, can by itself guarantee the achievement of management’s objectives. Internal control, because of its inherent limitations, can only provide reasonable assurance that the objectives are met.
Elements of a system of internal control are the means by which the Town of Mammoth Lakes can satisfy the objectives of internal control.
CONTROL ELEMENTS
The Treasurer/Finance Manager and Town Manager will approve investment transactions.
The Treasurer/Finance Manager will execute investment transactions.
Recording of investment transactions in the Town’s accounting records should be done by the Town’s Finance Manager and approved by the Finance Director/Town Manager.
The Town’s Finance Manager should do verification of investment, i.e., match broker confirmation to the Town’s Accounting Records.
Periodic review of the investment portfolio as prepared by the Treasurer/Finance Manager, specifically investment types, purchase price, market values, maturity dates, investment yields, conformance to stated investment policy shall be performed on an ongoing basis by the Town Manager, and annually by the external auditors during the course of the annual audit.
RESOLUTION NO. 23-
RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
AMENDING THE TOWN’S INVESTMENT POLICY
WHEREAS, the Town Council has adopted the Town’s Investment Policy; and WHEREAS, the Investment Policy is typically reviewed on an annual basis; and WHEREAS, upon a recent review of the Investment Policy, the Administrative Services Finance Director recommends one amendment to the policy to expand the limit of CAMP investment to $45,000,000 to accommodate the Town’s investment needs; and NOW, THEREFORE, BE IT RESOLVED that the Town Council of Mammoth Lakes does hereby adopt updates to the attached Investment Policy and directs the Treasurer and Town Manager to prudently manage Town funds in accordance with the adopted policy.
APPROVED AND ADOPTED THIS 21st day of June 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk
1 Reserve Policy – Town of Mammoth Lakes
Updated June 2023
General Provision:
A comprehensive reserve strategy is a crucial part of sound financial management for any municipality.
This is true for Town of Mammoth Lakes is particularly highlighted because of the heavy reliance on the single revenue stream of Transient Occupancy Tax (TOT). Revenue form TOT accounts for over 60% of the Town’s General Fund budgeted revenue. To prepare for and respond to unknown adverse financial conditions, it is recommended that the Town’s Reserve for Economic Uncertainty and the operating reserve combine be funded at an amount equal to or grated than 25% of Total General Fund Revenue.
The Reserve Policy is comprised of four components, three for operational needs and one for debt service payments, all combine for a comprehensive reserve strategy. The components include Reserve for Economic Uncertainty (REU), Operating Reserve (OR), Contingency, and Debt Reserve. This policy is reviewed on an annual basis during final budget adoption to review the established baseline revenue used in calculating REU and OR.
Component #1 – Reserve for Economic Uncertainty (REU)
Purpose: To minimalize the impact to town services in the event of a long-term revenue shortfall from an economic downturn or other localized event that negatively affects the town's revenue sources. These localized events could be in the form of a natural disaster that affects the town itself or access to the town. These events are unique and significant in order to engage use of the REU.
Engagement Timing: This reserve can only be engaged at Town Council direction, who would determine that a qualifying event has occurred and the level of impact from the emergency warrants the use of the REU.
Funding Target: $6,000,000 for FY23-24 based on 20% of Baseline Revenue established for FY23-24.
Baseline must meet or exceed the General Fund Revenue in the adopted budget for the Fiscal Year.
2 Funding Priority: The REU is the most important component of the reserve strategy as it maintains the most critical security for continued Town operations. For that reason, this fund must take priority to maintain 100% funded status if possible. The engagement of this policy means the town has experienced a significant emergency and therefore may have a long recovery period. Following the economic recovery from such an emergency, Town Council would determine priorities of funding depending on current town needs.
Fund Location: These funds reside in the Mono County investment pool and any interest earned on these funds are rolled into the REU balance.
Component #2 – Operating Reserve (OR)
Purpose: This component can be used to weather short term economic impacts or to take advantage of unanticipated funding needs such as grant opportunities, response to damaged facilities, unanticipated short term declines in revenue or new state and federal cost mandates. This component is more flexible than the REU and therefore could be engaged more frequently.
Engagement Timing: This tool may be engaged when revenues fall short of needs in any year, which are not offset by a reduction in expenses. The funds are authorized for use by town council, usually in response to a request from staff. This fund will be fully depleted in advance of engaging the REU.
Funding Target: $1,500,000 for FY23-24 based on 5% of Baseline Revenue established for FY23-24.
Baseline must meet or exceed the General Fund Revenue in the adopted budget for the Fiscal Year.
Funding Priority: We do have a number of revenue sources that are not budgeted on an annual basis due to their uncertainty. It is possible to designate any revenue received from these sources to fund the Operating Reserve. This entry could be made on a quarterly basis and minimize the request of Fund Balance or other one-time dollars to fund this account. If the qualifying events were severe enough to engage the REU funds, this re-funding process would begin once REU is fully restored.
Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.
Component #3 – Contingency
Purpose: This fund allows for flexibility for rapid response to small projects or unanticipated needs that arise such as damages to town facilities, repair or replacement of equipment, offsetting small amounts of variance on revenue estimates or expenses like postage and office supplies.
Engagement Timing: This tool is generally allocated at Town Manager’s designation as needed or as authorized by Town Council direction.
Funding Target: This component is a part of the normal budget process and is budgeted at $100,000 per year.
3 Funding Priority: This component is allocated during the annual budget process for the Town’s operating budget. Funds can be used at the direction of Council or Town Manager and once used will not be funded again during the year. To this point, these funds should be reserved for the most important projects or one-time unanticipated costs. Any funds remaining in the account at the end of the year may be shifted to REU or OR to remain within the reserve structure.
Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.
Component #4 – Debt Reserve
Purpose: This reserve secures money to cover the Town’s debts in the event of a long-term revenue shortfall from an economic downturn or other localized event that negatively affects the town's revenue sources.
Engagement Timing: This reserve can only be engaged at Town Council direction, who would determine that a qualifying event has occurred and the level of impact from the emergency warrants the use of the REU for operational needs and employ this reserve to cover debt payments made from the General Fund.
Funding Target: $1,100,000 which is 50% of the annual payments for debt service paid by the General Fund. The chart below was used to establish the funding target. Any additional debt secured by the Town and serviced with payments from the General Fund would be added to this calculation.
Funding Priority: This component is fully funded, and any new General Fund debt would require immediate increase to remain within policy.
Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.
Conclusion:
This policy outlines a secure plan for funding for unknown circumstances, loss of revenue or substantial unfunded expenditures. When fully funded this reserve policy will provide 25% or more of the Town’s General Fund operating budget with an additional 50% of annual debt payments made from the General Fund. Town administration and Finance leadership believe this policy provides a financially sound reserve capacity to support the town should the need arise. This policy outlines the recommended amounts for each category. There is nothing in the policy that prohibits Council from allocated funds beyond the currently stated targets.
RESOLUTION NO. 23-
RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
AMENDING THE TOWN’S RESERVE POLICY
WHEREAS, the Town Council has adopted the Town’s Reserve Policy; and WHEREAS, the Reserve Policy is typically reviewed on an annual basis; and WHEREAS, annual review includes update of the baseline revenue used to determine policy parameters.
WHEREAS, Administrative Services / Finance Director recommends a change in baseline revenue, to approximate General Fund revenue for FY23-24, increasing baseline to $30,000,000; and
WHEREAS, no other adjustments to rates or structure are recommended for the Town’s reserve policy update; and
NOW, THEREFORE, BE IT RESOLVED that the Town Council of Mammoth Lakes does hereby adopt the attached Reserve Policy and directs the Treasurer and Town Manager to prudently manage Town resources in accordance with the adopted policy.
APPROVED AND ADOPTED THIS 21st day of June 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk
Town of Mammoth Lakes,
California
Debt Management Policy
FY2023-24
JNA Consulting Group, LLC
410 Nevada Way, Suite 200
Boulder City, NV 89006
702-294 Page 272 of 470 -5100 fax 702-294-5145
Debt Management Policy Town of Mammoth Lakes
i
EXECUTIVE SUMMARY
This Debt Management Policy (the “Debt Policy”) has been developed to provide guidance in the issuance and management of debt by the Town of Mammoth Lakes (the “Town” or “Mammoth Lakes”) or any other public agency for which the Town Council sits as its legislative body and is intended to comply with Government Code Section 8855(I), effective on January 1, 2017. The main objectives are to establish conditions for the use of debt; to ensure that debt capacity and affordability are adequately considered; to minimize the Town’s interest and issuance costs; to maintain the highest possible credit rating; to provide complete financial disclosure and reporting; and to maintain financial flexibility for the Town.
Debt, properly issued and managed, is a critical element in any financial management program. It assists in the Town’s effort to allocate limited resources to provide the highest quality of service and facilities to the public. The Town desires to manage its debt program to promote economic growth and enhance the vitality of the Town for its residents and businesses. This policy covers various types of debt; some of which it is unlikely the Town would issue.
This Debt Policy was approved by the Town Council on 6/21/2023. The Debt Policy may be amended by the Town Council as it deems appropriate from time to time in the prudent management of the debt of the Town.
Debt Management Policy Town of Mammoth Lakes
ii
TABLE OF CONTENTS
Page
FINDINGS.......................................................................................................................................................1 POLICIES....................................................................................................................................................... 2 Purposes For Which Debt May Be Issued ............................................................................................ 2 Long-Term Debt..................................................................................................................................... 2 Short-term Debt .................................................................................................................................... 3 Financings on Behalf of Other Entities.................................................................................................4 TYPES OF DEBT ............................................................................................................................................ 5 General Obligation (GO) Bonds ............................................................................................................ 5 Revenue Bonds...................................................................................................................................... 5 Lease-Backed Debt/Certificates of Participation (COP/Lease Revenue Bonds) ................................ 5 Special Assessment/Special Tax District Debt ..................................................................................... 5 Tax Allocation Bonds.............................................................................................................................6 Multi-Family Mortgage Revenue Bonds...............................................................................................6 HUD Section 108 Loan Guarantee Program.........................................................................................6 METHOD OF SALE........................................................................................................................................ 7 Competitive Sale.................................................................................................................................... 7 Negotiated Sale..................................................................................................................................... 7 Private Placement ................................................................................................................................. 7 RELATIONSHIP OF DEBT TO CAPITAL IMPROVEMENT PROGRAM AND BUDGET...................................8 POLICY GOALS RELATED TO PLANNING GOALS AND OBJECTIVES..........................................................8 INTERNAL CONTROL PROCEDURES...........................................................................................................9 WAIVERS OF DEBT POLICY..........................................................................................................................9
Debt Management Policy Town of Mammoth Lakes
1 “FINDINGS”
This Debt Policy shall govern all debt undertaken by the Town. The Town hereby recognizes that a fiscally prudent debt policy is required to:
• Maintain the Town’s sound financial position.
• Ensure the Town has the flexibility to respond to changes in future capital needs and service priorities, revenue levels, and operating expenses.
• Protect the Town’s credit-worthiness.
• Ensure that all debt repayment is structured to protect both current and future taxpayers, ratepayers and constituents of the Town and fit within the projected revenues available to pay debt service.
• Ensure that the Town’s use and repayment of debt is consistent with the Town’s planning goals and objectives and capital improvement program or budget, as applicable. • Encourage those that benefit from a proposed facility or improvement to pay the cost of that facility or improvement to minimize the impact on limited general fund resources.
Debt Management Policy Town of Mammoth Lakes
2 “POLICIES”
“Purposes for Which Debt May Be Issued”
The Town will consider the use of debt financing primarily for capital improvement projects (CIP) when the project’s useful life will equal or exceed the term of the financing and when resources are identified sufficient to fund the debt service requirements. An exception to this CIP driven focus is the issuance of short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes and conduit financing, as described below. Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses.
If a department has any project which is expected to use debt financing, the department director is responsible for providing the Town Manager and the Administrative Services Director with reasonable cost estimates, including identifying sources for the payment for debt service. This will allow for an analysis of the project’s potential impact on the Town’s debt capacity and limitations. The department director shall also provide an estimate of any incremental operating and/or additional maintenance costs associated with the project and identify sources of revenue, if any, to pay for such incremental costs. “Long-Term Debt”
Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and/or operated by the Town. Longterm debt financings are appropriate when the following conditions exist:
• When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years. • When total debt does not constitute an unreasonable burden to the Town and its taxpayers and ratepayers.
• When the debt is used to refinance outstanding debt to produce debt service savings or to realize the benefits of a debt restructuring.
•Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses.
Debt Management Policy Town of Mammoth Lakes
3 The Town may use long-term debt financings subject to the following conditions:
•The project to be financed has been or will be approved by the Town Council. •The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%, unless specific conditions exist that would mitigate the extension of time to repay the debt and it would not cause the Town to violate any covenants to maintain the tax-exempt status of such debt, if applicable. •The Town estimates that sufficient income or revenues will be available to service the debt through its maturity and to the extent possible repayment will come from user fees or dedicated revenues and not from general fund sources.
•The Town determines that the issuance of the debt will comply with the applicable requirements of state and federal law.
•The Town considers the improvement/facility to be of vital, time-sensitive need of the community and there are no plausible alternative financing sources. •Periodic reviews of outstanding long-term debt will be undertaken to identify refunding opportunities. Refunding will be considered (within federal tax law constraints, if applicable) if and when there is a net economic benefit of the refunding. Refundings which are non-economic may be undertaken to achieve Town objectives relating to changes in covenants, call provisions, operational flexibility, tax status of the issuer, or the debt service profile.
In general, refundings which produce a net present value savings of at least three percent (3%) of the refunded par amount will be considered economically viable. Refundings which produce a net present value savings of less than three percent (3%) will be considered on a case-by-case basis, and are subject to Town Council approval. Advance refundings will also be evaluated based on the future outlook for interest rates, breakeven analysis and the potential use of the estimated debt service savings. “Short-term Debt” Short-term borrowing may be issued to generate funding for cash flow needs in the form of Tax and Revenue Anticipation Notes (TRAN).
Short-term borrowing, such as commercial paper, and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing. Short-term debt may be issued for any purpose for which long-term debt may be issued, including capitalized interest and other financing-related costs. Prior to issuance of the short-term debt, a reliable revenue source shall be identified to secure repayment of the debt.
The final maturity of the debt issued to finance the project shall be consistent with the economic or useful life of the project and, unless the Town Council determines that extraordinary circumstances exist, must not exceed seven (7) years.
Short-term debt may also be used to finance short-lived capital projects; for example, the Town may undertake lease-purchase financing for equipment, and such equipment leases may be longer than 7 years. “Financings on Behalf of Other Entities”
The Town may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of Town. In such cases, the Town shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and
Debt Management Policy Town of Mammoth Lakes
4 that the issuance of such debt is consistent with the policies set forth herein. In no event will the Town incur any liability or assume responsibility for payment of debt service on such debt.
Debt Management Policy Town of Mammoth Lakes
5 “TYPES OF DEBT”
In order to maximize the financial options available to benefit the public, it is the policy of the Town of Mammoth Lakes to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following:
“General Obligation (GO) Bonds”
General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large. Examples of projects include libraries, parks, and public safety facilities. All GO bonds shall be authorized by the requisite number of voters in order to pass. “Revenue Bonds”
Revenue Bonds are limited-liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue. An example of projects that would be financed by a Revenue Bond would be improvements to a utility system, which would be paid back with money raised from the rates and charges to water users.
Generally, no voter approval is required to issue this type of obligation but in some cases, the Town must comply with proposition 218 regarding rate adjustments. A dedicated voter approved tax measure that allows the use of the tax for debt is another example.
“Lease-Backed Debt/Certificates of Participation” (COP/Lease Revenue Bonds) Issuance of Lease-backed debt is a commonly used form of debt that allows a Town to finance projects where the debt service is secured via a lease agreement and where the payments are budgeted in the annual budget appropriation by the Town from the general fund. Lease-Backed debt does not constitute indebtedness under the state or the Town’s constitutional debt limit and does not require voter approval. Lease Revenue Bonds may be issued by the Mammoth Lakes/Guadalupe Valley Municipal Improvement District Public Financing Authority on behalf of the Town.
“Special Assessment/Special Tax District Debt”
The Town will consider requests from developers for the use of debt financing secured by property based assessments or special taxes to provide for necessary infrastructure for new development only under strict guidelines adopted by the Town Council, which may include minimum value-to-lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (AD) and Community Facilities Districts (CFD) sometimes referred to as Mello-Roos Districts. In order to protect bondholders as well as the Town’s credit rating, the Town will also comply with all State guidelines regarding the issuance of special tax district or special assessment debt, as well as any policy required to be adopted under Government Code Section 53312.7.
“Tax Allocation Bonds”
Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that are generated by increased property taxes in the designated redevelopment area. Tax Allocation Bonds are not debt of the Town. Due to changes in the law affecting California Redevelopment agencies with the passage of ABX1 26 (as amended, the Dissolution Act) as codified in the California Health and Safety Code, the Town may not form a Redevelopment Agency and will not be able to issue tax allocation bonds.
Debt Management Policy Town of Mammoth Lakes
6 “Multi-Family Mortgage Revenue Bonds”
The Town is authorized to issue mortgage revenue bonds to finance the development, acquisition and rehabilitation of multi-family rental projects. The interest on the bonds can be exempt from Federal and State taxation. As a result, bonds provide below market financing for qualified rental projects. In addition, the bonds issued can qualify projects for allocations of Federal low-income housing tax credits, which can provide a significant portion of the funding necessary to develop affordable housing. “HUD Section 108 Loan Guarantee Program”
The U.S. Department of Housing and Urban Development (HUD) Section 108 Loan Guarantee Program allows cities to use their annual Community Development Block Grant (CDBG) entitlement grants to obtain federally guaranteed funds large enough to stimulate or pay for major community development and economic development projects. The program does not require a pledge of the Town’s General Fund, only of future CDBG entitlements. By pledging future CDBG entitlement grants as security, the Town can borrow at favorable interest rates because of HUD’s guarantee of repayment to investors.
The Town may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy.
To maintain a predictable debt service burden, the Town will give preference to debt that carries a fixed interest rate. An alternative to the use of fixed rate debt is variable rate debt. The Town may choose to issue securities that pay a rate of interest that adjusts after a pre-determined period according to a pre-determined formula or a rate resulting from a periodic remarketing of securities. When making the determination to issue bonds with a variable rate, consideration will be given in regard to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, credit risk and third-party risk analysis, and the overall debt portfolio structure when issuing variable rate debt for any purpose. The maximum amount of variable-rate debt should be limited to no more than 20 percent of the total debt portfolio.
The Town will not employ derivatives, such as interest rate swaps, in its debt program. A derivative product is a financial instrument which derives its own value from the value of another instrument, usually an underlying asset such as a stock, bond, or an underlying reference such as an interest rate. Derivatives are commonly used as hedging devices in managing interest rate risk and thereby reducing borrowing costs. However, these products bear certain risks not associated with standard debt instruments. “Internal Debt”
The Town may from time to time use its own internal resources to fund defined CIP projects, acquire land and facilities or to meet operational needs. The Town Council must authorize such borrowing and may set the term, interest rate if any, and define the source of repayment. The use of internal debt shall meet any legal restrictions placed on the use of funds by federal or state law, or Town ordinances.
Debt Management Policy Town of Mammoth Lakes
7 “METHOD OF SALE”
Bonds can generally be sold at a competitive sale or negotiated sale, or be privately placed. “Competitive Sale”
Offering documents are sent to any firm interested in purchasing the bonds. A day and time are chosen for the sale and bonds are awarded to the firm offering the lowest true interest cost on the bonds (the “TIC”).
The TIC is the discount rate which results in a present value of the future debt service payments equal to amount bid for the bonds.
“Negotiated Sale”
One firm, or group of firms, is chosen in advance to offer the bonds for sale. At the time of sale, interest rates and other terms of the bonds are negotiated with the Underwriter. “Direct Placement”
A purchaser, usually an individual or bank, is identified and the bonds are placed directly. The purchaser can be selected through either a competitive or negotiated process. Interest rates and other terms of the bonds are negotiated with the selected purchaser.
The Town will generally pursue a competitive process for selling its bonds. There are certain circumstances under which the Town would consider a negotiated sale or private placements. Such circumstances include, but are not limited to;
•Bonds issued with a variable rate of interest
•Bonds rated below A- or not rated
•Very small or very large bond issues
•Unstable or highly volatile markets
•Bonds with unusual security or structure
•Bonds for which a negotiated sale provides other benefits such as flexible timing or local marketing of bonds
If the Town determines that a negotiated sale is warranted it will select an underwriting firm(s) based on a competitive process and/or prior performance. The selection of an underwriter(s) will be based on a determination of the firm that demonstrates its ability to obtain the overall best interest rate for Town while achieving the Town’s goals with the financing. Consideration in making this determination will be given to the firm’s experience with similar financings, proposed compensation structure and marketing plan.
Debt Management Policy Town of Mammoth Lakes
8 “RELATIONSHIP OF DEBT TO CAPITAL IMPROVEMENT PROGRAM AND BUDGET” The Town intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the Town’s capital budget and the capital improvement plan.
The Town shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The Town shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear, unless a specific revenue source has been identified for this purpose.
The Town shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that bond proceeds are available when needed in furtherance of the Town’s public purposes.
The Town shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund or holding bond proceeds for extended periods while earning negative arbitrage.
“POLICY GOALS RELATED TO PLANNING GOALS AND OBJECTIVES” The Town is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The Town intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the Town’s annual operating budget.
It is a policy goal of the Town to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
The Town will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.
Except as described in Section 2.A., when refinancing debt, it shall be the policy goal of the Town to realize, whenever possible, and subject to any overriding non-financial policy considerations minimum net present value debt service savings equal to or greater than 3% of the refunded principal amount.
Debt Management Policy Town of Mammoth Lakes
9 “INTERNAL CONTROL PROCEDURES”
When issuing debt, in addition to complying with the terms of this Debt Policy, the Town shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.
The Town will periodically review the requirements of and will remain in compliance with the following:
•any continuing disclosure undertakings under SEC Rule 15c2-12, •any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any prior bond issues, and
•the Town’s investment policies as they relate to the investment of bond proceeds.
Whenever reasonably possible, proceeds of debt will be held by a third-party trustee and the Town will submit written requisitions for such proceeds. The Town will submit a requisition only after obtaining the signature of the Town Manager or the Administrative Services Director or a designee. “WAIVERS OF DEBT POLICY”
There may be circumstances from time to time when strict adherence to a provision of this Debt Policy is not possible or in the best interests of the Town and the failure of a debt financing to comply with one or more provisions of this Debt Policy shall in no way affect the validity of any debt issued by the Town in accordance with applicable laws.
RESOLUTION NO. 23-
RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
REAFFIRMING THE TOWN’S DEBT MANAGEMENT POLICY
WHEREAS, the Town of Mammoth Lakes (the “Town”) seeks to reaffirm its formal Debt Management Policy; and
WHEREAS, the Town or its related entity the Mammoth Lakes Municipal Services Corporation has issued bonds or other financing obligations (collectively, “Local Debt”) subject to the filing of reports with the California Debt and Investment Advisory Commission (“CDIAC”) pursuant to Section 8855 of the California Government Code (“Section 8855”); and
WHEREAS, Senate Bill No. 1029 (“SB 1029”), effective January 1, 2017, amended Government Code Section 8855 to augment the information that must be provided by municipal issuers of Local Debt to CDIAC; and
WHEREAS, prior to SB 1029, Section 8855 has required municipal issuers of Local Debt to file a Report of Proposed Debt Issuance at least 30 days prior to the sale of any Local Debt issue; and
WHEREAS, SB 1029 amends the requirements of the Report of Proposed Debt Issuance to require that this report include a certification by the municipal issuer (the “Town”) that it has adopted local debt policies concerning the use of Local Debt and that the contemplated Local Debt issuance is consistent with those local debt policies; and WHEREAS, SB 1029 further requires that the local debt policy subject to the aforementioned certification must include all five of the following elements: (1) the purposes for which the debt proceeds may be used; (2) the types of debt that may be issued; (3) the relationship of the debt to, and integration with, the issuer’s capital improvement program or budget, if applicable; (4) policy goals related to the issuer’s planning goals and objectives; and (5) the internal control procedures that the issuer has implemented, or will implement, to ensure that the proceeds of the proposed debt issuance will be directed to the intended use; WHEREAS, the Town Mammoth Lakes Municipal Services Corporation may also, in the future, issue Local Debt for which a Report of Proposed Debt Issuance, including the aforementioned certification, will need to be filed with CDIAC; WHEREAS, to facilitate issuance of Local Debt in the future and the ability of the Town and its related entities to make the requisite local debt policies certification required in connection therewith by subdivision (i) of Section 8855, as amended by SB 1029, the Town desires to adopt the Debt Management Policy to include all five elements required by Section 8855, as amended by SB 1029, as set forth in the proposed Debt Management Policy attached hereto and incorporated by reference;
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The above recitals are true and correct.
SECTION 2. The Debt Management Policy, as attached hereto, is hereby approved and adopted and shall be made applicable to all Local Debt issued by or on behalf of the Town Mammoth Lakes including Mammoth Lakes Municipal Services Corporation.
SECTION 3. The Town Manager, the Town Treasurer, the Administrative Services Director, and all other officers of the Town are hereby authorized and directed, jointly and severally, to do any and all things to effectuate the purposes of this Resolution and to implement the Policy, and any such actions previously taken by such officers are hereby ratified and confirmed.
APPROVED AND ADOPTED THIS 21st day of June 2023.
___________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk
1 Subject to revision – prepared 6-12-23 – Overview of TOT Investments FY-17-18 – FY22-23 – Not inclusive of all minor uses or personnel costs of Town & partners. Includes only Gen. Fund Allocation of unallocated TOT Revenues as noted.
To: Town Council
From: Daniel C. Holler, Town Manager
RE: Review of Investment of TOT Revenues
Since FY17-18 the town has invested over $50 Million in unallocated TOT (Transient Occupancy Tax) revenues to support the Mammoth Lakes Community. The following review focuses on larger items and does not include Town or partner related personnel costs and ongoing operations or and severalsmaller items. The information provided here is only for the use of TOT funds and do not include grants, non-general fund revenue or other funding sources. The funds have either been expended or are being held for the purposes noted. A brief overview of the types of projects/programs/services funded is provided but are not exhaustive. The investment of revenue is broken down into three major categories:
Investment of TOT Revenues - FY17-18 - FY22-23 Amount Percent Housing Now! Initiatives $ 30,011,100 60%
Infrastructure/Equipment/Facilities $ 13,235,478 27%
Community Investment $ 6,450,000 13%
Total Spent/Committed $49,696,578
Housing Now!
Initiatives - 60%
$30,011,100
Infrastructure/Equipmen
t/Facilities - 27%
$13,235,478
Community Investment - 13%
$6,450,000
INVESTMENT OF TOT REVENUES
$49,696,578
Town of Mammoth Lakes
Town Manager’s Office
437 Old Mammoth RD, Suite 230
P.O. Box 1609 Mammoth Lakes, CA 93546
Phone (760) 965-3601, Fax 934-7493
[email protected]
www.townofmammothlakes.ca.gov
2 Subject to revision – prepared 6-12-23 – Overview of TOT Investments FY-17-18 – FY22-23 – Not inclusive of all minor uses or personnel costs of Town & partners. Includes only Gen. Fund Allocation of unallocated TOT Revenues as noted.
Expanded childcare at Parcel – $250,000
New Childcare Facility on MLF Property $1,950,000
Emergency Road Work: $570,000
Emergency Infrastructure Work $480,000
Increased snow removal contracts $400,000
Emergency Housing Funding $100,000 (MLH)
Emergency shoveling and snow removal 200,000 (MMCF)
COVID – Business Assistance $875,000
Grants for Housing Rental Assistance $580,000
Community Emergency Shelter/Food - $295,000
Community COVID Supplies – 250,000
Community Investment Amount Percent
Snow Emergency (2023) 2,250,000 35%
COVID - Community Investment 2,000,000 31%
Child Care Facilities (MLF/Parcel) 2,200,000 34%
Total Spent/Committed 6,450,000 100%
3 Subject to revision – prepared 6-12-23 – Overview of TOT Investments FY-17-18 – FY22-23 – Not inclusive of all minor uses or personnel costs of Town & partners. Includes only Gen. Fund Allocation of unallocated TOT Revenues as noted.
Parcel Phase 1 = 81 Units under construction; Phase 2 = 148 Units, Funding Application in for Phase 2.2 – 76 Units.
MLH Partnership = 16 Units under construction/remodel; 11 Unit Project – pending funding Bridge Program = 6 Units purchased, 5 sold to “Missing Middle” Households; 1 to market summer 2023 Town Employee Housing = 4 studios; 1 two-bedroom and 1, one-bedroom.
Housing Now! Initiative Amount Percent
Parcel - Land purchase $ 6,545,000 22%
Parcel Land Planning/Entitlements $ 850,000 3%
Parcel Infrastructure $ 1,950,000 6%
Parcel Phase II $ 7,300,000 24%
Bridge Program $ 3,200,000 11%
MLH Housing Partnership $ 2,900,000 10%
60 Joaquin - 4 New Units $ 2,700,000 9%
Housing Now! Programs $ 4,566,100 15%
Total Spent/Committed 30,011,100 100%
4 Subject to revision – prepared 6-12-23 – Overview of TOT Investments FY-17-18 – FY22-23 – Not inclusive of all minor uses or personnel costs of Town & partners. Includes only Gen. Fund Allocation of unallocated TOT Revenues as noted.
Infrastructure/Equipment/Facilities Amount Percent
Funding for CRC 1,850,000 14%
Reserve for Public Safety Radio System 1,500,000 11%
Mammoth Lakes Foundation Projects 1,250,000 9%
Public Facilities/Parks/Def Maint/Public Works/Airport 4,033,040 30% Transit Shelters/CRC Mob Hub/Grant Match/Reserves 1,879,638 14% Reserves 2,722,800 21%
Total Spent/Committed 13,235,478 100%
5 Subject to revision – prepared 6-12-23 – Overview of TOT Investments FY-17-18 – FY22-23 – Not inclusive of all minor uses or personnel costs of Town & partners. Includes only Gen. Fund Allocation of unallocated TOT Revenues as noted.
MLF and Various Facilities/Parks/PW/Vehicles/Equipment
203 landscape $ 250,000 Plow Truck $ 250,000
Snowflakes' $ 300,000 Fuel tanks $ 600,000
Tennis crts $ 175,000 Trackless 1 $ 175,000
Pickleball $ 100,000 Trackless 2 $ 165,000
Parks Vehicle $ 50,000 Garg. Lift $ 40,000
Def Mt Parks $ 459,000 Generators $ 280,000
Wh. Ballfied Fence $ 341,000 AEDs $ 60,000
Dog Park $ 150,000 DIF Study $ 100,000
Ampth. Design $ 300,000 Airport $ 480,040
Theater $ 100,000 Sierra BP $ 131,000
Rest Room MLF $ 300,000 Vehicle PD $ 50,000
MLF - Parking $ 400,000 PD Improv. $ 27,000
$ 2,925,000 $ 2,358,040
Total $ 5,283,040
Not all inclusive of smaller items and is Gen. Fund Only TOT Revenue
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approve Agreement between the Town of Mammoth Lakes and Mammoth Lakes Tourism for Marketing and Related Services.
Council Meeting Date: 6/21/2023
Prepared by: Rob Patterson, Administrative Services / Finance Director Recommended Motion: Authorize the Town Manager to sign a service agreement with Mammoth Lakes Tourism for a 3-year contract for marketing and related services.
Summary: The contract between Mammoth Lakes Tourism (MLT) and the Town is set to expire 6/30/2023. The proposed contract is a 3-year agreement with marketing efforts focused on local focus and educational marketing. Much of the marketing for visitation is conducted by the Tourism Business Improvement District (TBID) marketing efforts. However, those funds have restrictions to the tone of messaging and the intended beneficiary, which must be limited to the businesses assessed TBID. These unrestricted marketing funds can cover a wider range of messaging as well as focusing on local marketing. In addition to marketing, these funds support air subsidy to cover non-tourism related travel.
The updated contract has removed the elements of implementation and administration of TBID, as those have been covered in separate agreements. The simplified structure of this new contract is intended to narrow the focus for MLT and differentiate between marketing efforts under TBID and those requested by the Town.
The Focus points for marketing are static for the duration of the contract and outlined below:
1. Local Focus Marketing – This includes promotion of local businesses within the Town, Communication and outreach for important local community events. Promote stewardship and sustainability of our natural resources, and local partnerships.
2. Access and Transportation – Marketing for air travel from Southern California market, locals discount program for travel, air subsidy for non-visitor travel and support for Walk Bike Ride initiatives.
3. Experience and Attractions – Event promotion, development and support, messaging to mitigate impacts of visitation, promotion of regional amenities within the County and Eastern Sierra.
The focus points outlined above and the funding of $x is intended to remain static across the threeyear contract.
Attachments:
1. Service Agreement - Mammoth Lakes Tourism
a. Exhibit A – Marketing Deliverables and Compensation
SERVICES AGREEMENT BETWEEN THE TOWN OF MAMMOTH LAKES
AND MAMMOTH LAKES TOURISM
1. PARTIES AND DATE.
This Agreement is made and entered into effective on the 1st day of July 2023, by and between the Town of Mammoth Lakes, a municipal corporation, organized under the laws of the State of California, with its principal place of business at 437 Old Mammoth Rd., Suite 230, Mammoth Lakes, California, 93546 (“Town”) and Mammoth Lakes Tourism, a California mutual benefit corporation and Federal 501(c)(6) nonprofit, with its principal place of business at 2520 Main Street, Mammoth Lakes CA, 93546 (“Contractor” or “MLT”). Town and Contractor are sometimes individually referred to herein as “Party” and collectively as “Parties.”
2. RECITALS.
2.1 Contractor.
Contractor desires to perform and assume responsibility for the provision of tourism attraction, marketing and branding services, required by the Town on the terms and conditions set forth in this Agreement. Contractor represents that it is experienced in providing said professional services and is familiar with the plans of Town.
2.2 Project.
Town desires to engage Contractor to render such professional services related to Town’s visitor attraction and amenities, marketing, branding, and visitor experience as set forth in this Agreement.
3. TERMS.
3.1 Scope of Services and Term.
3.1.1 General Scope of Services. Contractor promises and agrees to furnish to the Town all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional services related to visitor attraction, marketing, branding, public relations and visitor experiences (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules and regulations.
3.1.2 Term. The term of this Agreement shall commence on July 1, 2023, and terminate June 30, 2026, The Town and MLT may agree to extend the term of this agreement for up to one additional year by written mutual agreement. Notwithstanding the foregoing, this Agreement may be terminated as provided herein.
MLT Services Agreement - FY 2023-24 to 2025-26
2 3.2 Responsibilities of Contractor.
3.2.1 Independent Contractor; Control and Payment of Subordinates. The Services shall be performed by Contractor or under its supervision. Contractor will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. Town retains Contractor on an independent contractor basis and not as an employee. Contractor retains the right to perform similar or different services for others during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Contractor shall also not be employees of Town and shall at all times be under Contractor's exclusive direction and control. Neither Town, nor any of its officials, officers, directors, employees or agents shall have control over the conduct of Contractor or any of Contractor's officers, employees, or agents, except as set forth in this Agreement.
Contractor shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Contractor shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.
3.2.2 Reserved.
3.2.3 Town's Representative. The Town hereby designates the Town Manager or designee, to act as its representative in all matters pertaining to the administration and performance of this Agreement (“Town's Representative”). Town's Representative shall have the power to act on behalf of the Town but not the authority to change the total compensation due to Contractor under this Agreement. Any official communication from the Town of Mammoth Lakes with respect to the performance of this contract by the Contractor must come from either the Town Manager, their designee or the Town Council, and no other party.
3.2.4 Contractor's Representative. Contractor hereby designates John Urdi, Executive Director or his/her designee, or the executive director as may be filled during the term of this agreement, to act as its representative for the performance of this Agreement (“Contractor's Representative”).
Contractor's Representative shall have full authority to represent and act on behalf of the Contractor for all purposes under this Agreement at the direction of the MLT Board. The Contractor's Representative shall supervise and direct the Services, using his/her best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.
3.2.5 Coordination of Services. Contractor agrees to work closely with Town staff in the performance of Services and shall be available to Town's staff, Contractors and other staff at all reasonable times.
3.2.6 Standard of Care; Performance of Employees. Contractor shall perform all Services under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California.
Contractor represents and maintains that it is skilled in the professional calling necessary to perform the Services. Contractor warrants that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them. Finally, Contractor represents that it, its employees and subcontractors have all licenses, permits, qualifications and approvals of whatever nature that are
MLT Services Agreement - FY 2023-24 to 2025-26
3 legally required to perform the Services, and that such licenses and approvals shall be maintained throughout the term of this Agreement. As provided for in the indemnification provisions of this Agreement, Contractor shall perform, at its own cost and expense and without reimbursement from the Town, any services necessary to correct errors or omissions which are caused by the Contractor's failure to comply with the standard of care provided for herein.
3.2.7 Laws and Regulations. Contractor shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Services, and shall give all notices required by law. Contractor shall be liable for all violations of such laws and regulations in connection with Services. If Contractor performs any work knowing it to be contrary to such laws, rules and regulations, Contractor shall be solely responsible for all costs arising therefrom. Contractor shall defend, indemnify and hold Town, its officials, directors, officers, employees, agents, and volunteers free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules or regulations.
3.2.8 Insurance:
3.2.8.1 Time for Compliance. Contractor shall not commence work under this Agreement until it has provided evidence satisfactory to the Town that it has secured all insurance required under this section. In addition, Contractor shall not allow any subcontractor to commence work on any subcontract until it has provided evidence satisfactory to the Town that the subcontractor has secured all insurance required under this section.
3.2.8.2 Types of Insurance Required. As a condition precedent to the effectiveness of this Agreement for work to be performed hereunder, and without limiting the indemnity provisions of the Agreement, the Contractor, in partial performance of its obligations under such Agreement, shall procure and maintain in full force and effect during the term of the Agreement the following policies of insurance. If the existing policies do not meet the insurance requirements set forth herein, Contractor agrees to amend, supplement or endorse the policies to do so.
(A) Commercial General Liability: Commercial General Liability Insurance which affords coverage at least as broad as Insurance Services Office “occurrence” form CG 0001, or the exact equivalent, and shall be no less than $1,000,000 per occurrence and no less than $2,000,000 in the general aggregate. Defense costs shall be paid in addition to the limits. The policy shall contain no endorsements or provisions limiting coverage for (1) contractual liability; (2) cross liability exclusion for claims or suits by one insured against another; or (3) contain any other exclusion contrary to the Agreement.
(B) Automobile Liability Insurance: Automobile Liability Insurance with coverage at least as broad as Insurance Services Office Form CA 0001 covering “Any Auto” (Symbol 1), or the exact equivalent, covering bodily injury and property damage for all activities shall be in an amount of not less than $1,000,000 combined limit for each occurrence. (C) Workers’ Compensation: Workers' Compensation Insurance, as required by the State of California and Employer's Liability Insurance with a limit of not less than $1,000,000 per accident for bodily injury and disease.
MLT Services Agreement - FY 2023-24 to 2025-26
4 (D) Professional Liability: Professional Liability insurance with minimum limits of $1,000,000. Covered professional services shall specifically include all work to be performed under the Agreement and delete any exclusions that may potentially affect the work to be performed (for example, any exclusions relating to lead, asbestos, pollution, testing, underground storage tanks, laboratory analysis, soil work, etc.). If coverage is written on a claims-made basis, the retroactive date shall precede the effective date of the initial Agreement and continuous coverage will be maintained or an extended reporting period will be exercised for a period of at least three (3) years from termination or expiration of this Agreement.
3.2.8.3 Endorsements. Required insurance policies shall not be in compliance if they include any limiting provision or endorsement that has not been submitted to the Town for approval.
(A) The policy or policies of insurance required by Section 3.2.8.2(A), Commercial General Liability shall be endorsed to provide the following:
(1) Additional Insured: Contractor agrees to endorse the third party general liability coverage required herein to include as additional insured the Town, its officials, employees and agents, using standard ISO endorsement No. CG 2010 with an edition date of 1985 or later. Contractor also agrees to require all contractors, subcontractors, and anyone else involved in any way with the Services contemplated by this Agreement to do likewise.
(2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the Town except ten (10) days shall be allowed for nonpayment of premium. (B) The policy or policies of insurance required by Section 3.2.10.2(B) Automobile Liability, and Section 3.2.8.2(D) Professional Liability, shall be endorsed to provide the following:
(1) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the Town except ten (10) days shall be allowed for nonpayment of premium. (C) The policy or policies of insurance required by Section 3.2.8.2(C), Workers' Compensation, shall be endorsed to provide the following:
(1) Waiver of Subrogation: A waiver of subrogation stating that the insurer waives all rights of subrogation against the indemnified parties.
MLT Services Agreement - FY 2023-24 to 2025-26
5 (2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the Town except ten (10) days shall be allowed for nonpayment of premium.
3.2.8.4 Primary and Non-Contributing Insurance. All insurance coverages shall be primary and any other insurance, deductible, or self-insurance maintained by the indemnified parties shall not contribute with this primary insurance. Policies shall contain or be endorsed to contain such provisions.
3.2.8.5 Waiver of Subrogation. Required insurance coverages shall not prohibit Contractor from waiving the right of subrogation prior to a loss. Contractor shall waive all subrogation rights against the indemnified parties. Policies shall contain or be endorsed to contain such provisions.
3.2.8.6 Deductible. Any deductible or self-insured retention must be approved in writing by the Town and shall protect the indemnified parties in the same manner and to the same extent as they would have been protected had the policy or policies not contained a deductible or self-insured retention.
3.2.8.7 Evidence of Insurance. Contractor, concurrently with the execution of the Agreement, and as a condition precedent to the effectiveness thereof, shall deliver either certified copies of the required policies, or original certificates and endorsements on forms approved by the Town. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf. At least fifteen (15) days prior to the expiration of any such policy, evidence of insurance showing that such insurance coverage has been renewed or extended shall be filed with the Town. If such coverage is cancelled or reduced, Contractor shall, within ten (10) days after receipt of written notice of such cancellation or reduction of coverage, file with the Town evidence of insurance showing that the required insurance has been reinstated or has been provided through another insurance company or companies.
3.2.8.8 Failure to Maintain Coverage. Contractor agrees to suspend and cease all operations hereunder during such period of time as the required insurance coverage is not in effect and evidence of insurance has not been furnished to the Town. The Town shall have the right to withhold any payment due Contractor until Contractor has fully complied with the insurance provisions of this Agreement. In the event that the Contractor's operations are suspended for failure to maintain required insurance coverage, the Contractor shall not be entitled to an extension of time for completion of the Services because of production lost during suspension.
3.2.8.9 Acceptability of Insurers. Each such policy shall be from a company or companies with a current A.M. Best's rating of no less than A:VII and authorized to do business in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.
3.2.8.10 Insurance for Subcontractors. All subcontractors shall be included as additional insureds under the Contractor's policies, or the Contractor shall be responsible for causing subcontractors to purchase the appropriate insurance in compliance with the terms of these Insurance
MLT Services Agreement - FY 2023-24 to 2025-26
6 Requirements, including adding the Town as an Additional Insured to the subcontractor's policies.
Contractor shall provide to Town satisfactory evidence as required under Section 3.2.8.1 of this Agreement.
3.2.9 Compliance with Laws. In carrying out its Services, the Contractor shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations.
3.3 Fees and Payments.
3.3.1 Compensation. The Town will provide to Contractor compensation under the terms and conditions as provided for in Exhibit “A”.
3.3.2 Reserved.
3.3.3 Reimbursement for Expenses. The compensation provided for in this Agreement constitutes the total compensation to be provided to Contractor. Contractor shall not be granted additional reimbursement for any expenses.
3.3.4 Extra Work. At any time during the term of this Agreement, Town may request that Contractor perform Extra Work to be agreed upon in writing between the parties in exchange for additional compensation to be agreed upon between the parties. As used herein, "Extra Work" means any work which is determined by Town to be necessary for the proper completion of the agreed upon task, service or project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. Contractor shall not perform, nor be compensated for, Extra Work without written authorization from the Town.
3.4 Accounting Records.
3.4.1 Maintenance and Inspection. Contractor shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Contractor shall allow a representative of Town during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Contractor shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.
3.5 General Provisions.
3.5.1 Termination of Agreement.
3.5.1.1 Grounds for Termination. Town may by written notice to Contractor, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Contractor of such termination, and specifying the effective date thereof, at least sixty (60) days before the effective date of such termination. Upon termination, Contractor shall be compensated only for those services which have been actually rendered to Town, and Contractor shall be entitled to no further compensation. Contractor may not terminate this Agreement except for cause, which shall consist solely of a breach by Town that remains uncured following sixty (60) days notice from Contractor to Town
MLT Services Agreement - FY 2023-24 to 2025-26
7 specifying the nature of the alleged breach. Contracts entered into by Contractor which are supported by funds provided under this Agreement, which are consistent with the purposes of this Agreement, and for which the project or service was approved through the a public process approved by Contractor’s Board of Directors and for which funds were allocated shall continue to be funded by the Town to the extent possible, subject to the availability of funding and ability for the Town to assume the contractual obligations, through what would otherwise have been the expiration date of this Agreement if this Agreement is terminated without cause.
3.5.1.2 Effect of Termination. If this Agreement is terminated as provided herein, Town may require Contractor to provide all finished or unfinished Documents and Data and other information of any kind prepared by Contractor in connection with the performance of Services under this Agreement. Contractor shall be required to provide such document and other information within fifteen (15) days of the request.
3.5.1.3 Replacement Services. In the event this Agreement is terminated in whole or in part as provided herein, Town may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.
3.5.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:
Contractor: Mammoth Lakes Tourism
2520 Main Street
P.O. Box 48
Mammoth Lakes, CA 93546
ATTN: John Urdi, Executive Director
Town: Town of Mammoth Lakes
P.O. Box 1609
Mammoth Lakes, CA 93546
ATTN: Town Manager
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.
3.5.3 Ownership of Materials and Confidentiality.
3.5.3.1 Documents & Data; Licensing of Intellectual Property. This Agreement creates a non-exclusive and perpetual license for Town to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are prepared or caused to be prepared by Contractor under this Agreement (“Documents & Data”). Contractor shall require all subcontractors to agree in writing that Town is
MLT Services Agreement - FY 2023-24 to 2025-26
8 granted a non-exclusive and perpetual license for any Documents & Data the subcontractor prepares under this Agreement. Contractor represents and warrants that Contractor has the legal right to license any and all Documents & Data. Contractor makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Contractor or provided to Contractor by the Town. Town shall not be limited in any way in its use of the Documents & Data at any time, provided that any such use not within the purposes intended by this Agreement shall be at Town's sole risk.
3.5.4 Brown Act, Public Records Act, Conflict of Interest and Harassment Training and Compliance. At all times during the term of this Agreement Contractor’s Board of Directors shall comply fully with the Ralph M. Brown Act, Government Code Section 54950 et seq. Contractor’s obligation hereunder shall not be limited to complying with the Brown Act with respect to the Services, but rather such obligations shall apply to all activities of Contractor and/or its board during the term of this Agreement. Contractor shall comply with the California Public Records Act (PRA. Contractor shall comply with the provisions of the Political Reform Act and the related regulations adopted by California Fair Political Practices Commission, including without limitation the provisions and regulations concerning conflicts of interest. Specific conflict standards for the Board and Staff will be defined in an adopted conflict of interest policy. Contractor’s management staff and board shall attend similar harassment and ethics training as required of elected officials at least every two years and within six months of taking on their respective position. Contractor staff and board will attend similar harassment training as required of Town elected officials and staff, by attending training organized by Town or another governmental agency or a similar online training program. Documentation of training will be maintained by Contractor. MLT shall notify the Town Clerk of any Board vacancy and the name(s) of all new Board members. The Town, with costs funded from the Tourism Reserve as provided for in Exhibit C will provide clerking support services to include preparation of agendas, clerking meetings, preparing minutes and coordination of compliance with the above laws and similar support for standing committees that are subject to the Brown Act. All of Contractor’s public meetings shall be held in the Town Council Chambers and broadcast though the eSCRIBE system, which may include cable TV government channel broadcasting, unless there is a conflict for meeting space and meetings cannot be rescheduled.
3.5.5 Reserved
3.5.6 Cooperation; Further Acts. The Parties shall fully cooperate with one another and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.
3.5.7 Attorney's Fees. If either party commences an action against the other party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney's fees and all other costs of such action.
3.5.8 Indemnification.
3.5.8.1 Scope of Indemnity. To the fullest extent permitted by law, Contractor shall defend, indemnify and hold the Town, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss,
MLT Services Agreement - FY 2023-24 to 2025-26
9 damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged acts, errors or omissions, or willful misconduct of Contractor, its officials, officers, employees, subcontractors, Contractors or agents in connection with the performance of the Contractor's Services or this Agreement, including without limitation the payment of all consequential damages, expert witness fees and attorney’s fees and other related costs and expenses.
3.5.8.2 Additional Indemnity Obligations. Contractor shall defend, with counsel of Town’s choosing and at Contractor's own cost, expense and risk, any and all claims, suits, actions or other proceedings of every kind covered by Section 3.5.8.1 that may be brought or instituted against Town or its directors, officials, officers, employees, volunteers and agents. Contractor shall pay and satisfy any judgment, award or decree that may be rendered against Town or its directors, officials, officers, employees, volunteers and agents as part of any such claim, suit, action or other proceeding.
Contractor shall also reimburse Town for the cost of any settlement paid by Town or its directors, officials, officers, employees, agents or volunteers as part of any such claim, suit, action or other proceeding. Such reimbursement shall include payment for Town's attorney's fees and costs, including expert witness fees. Contractor shall reimburse Town and its directors, officials, officers, employees, agents, and/or volunteers, for any and all legal expenses and costs incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Contractor's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the Town, its directors, officials officers, employees, agents, or volunteers.
3.5.9 Entire Agreement. This Agreement contains the entire Agreement of the parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both parties.
3.5.10 Governing Law. This Agreement shall be governed by the laws of the State of California. Venue shall be in Mono County.
3.5.11 Time of Essence. Time is of the essence for each and every provision of this Agreement.
3.5.12 Town's Right to Employ Other Contractors. Town reserves the right to employ other contractors.
3.5.13 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the parties.
3.5.14 Assignment or Transfer. Contractor shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the Town. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.
3.5.15 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing
MLT Services Agreement - FY 2023-24 to 2025-26
10 time, days or period for performance shall be deemed calendar days and not work days. All references to Contractor include all personnel, employees, agents, and subcontractors of Contractor, except as otherwise specified in this Agreement. All references to Town include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.
3.5.16 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.
3.5.17 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.
3.5.18 No Third-Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties.
3.5.19 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.
3.5.20 Prohibited Interests. Contractor maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Contractor, to solicit or secure this Agreement. Further, Contractor warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Contractor, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, Town shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of Town, during the term of his or her service with Town, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.
3.5.21 Labor Certification. By its signature hereunder, Contractor certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.
3.5.22 Authority to Enter Agreement. Contractor has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.
3.5.23 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.
MLT Services Agreement - FY 2023-24 to 2025-26
11 3.6 Subcontracting.
3.6.1 To the extent that Contractor subcontracts any portion of the work required by this Agreement, each such subcontract shall contain a provision making it subject to all relevant provisions stipulated in this Agreement.
TOWN OF MAMMOTH LAKES MAMMOTH LAKES TOURISM
By: By:
Daniel C. Holler John Urdi, Executive Director
Town Manager
Jeremy Goico, Chairman
Attest:
By:
Jamie Gray, Town Clerk
Approved as to Form:
By:
Andrew Morris, Town Attorney
MLT Services Agreement - FY 2023-24 to 2025-26
A - 1
Exhibit A
Contract Deliverables and Compensation
The Town of Mammoth Lakes depends on tourism and visitation as the economic foundation for both the Town and the community. Visitors provide revenue in the form of Transient Occupancy Tax (TOT), which accounts for 75% of the General Fund revenue in strong years. These funds are for core services that the Town provides for the community. In addition to funding core services, the Town uses strategic budget practices to provide millions of dollars in unallocated TOT annually for important community projects like affordable housing, capital projects, and infrastructure. Mammoth Lakes Tourism (MLT) is tasked with providing marketing to support our visitor-based economy. The vast majority of the marketing funding is provided by the Tourism Business Improvement District (TBID) which is assessed on local businesses. However, this funding source is restricted to providing marketing to attract visitors and must serve to return benefit to the businesses that collect and remit this assessment. In many instances, however, the community needs to market events or provide messaging that does not necessarily support increased visitation but may serve instead to improve the quality of experience for both visitors and local residents. There is a clear balance to be struck between maximizing revenue from visitation and mitigating the impacts of visitation on the community. As TBID is unable to address many of these broader community concerns, the Town contributes unrestricted General Fund money to provide funding for efforts that are important to local residents. The categories listed below represent specific work assignments intended to address the concerns of local residents.
These efforts fill in the gap between marketing for visitation and messaging that reflects our sense of community. Each element is essential for a successful marketing program and outside the legal scope of TBID funding.
Local Focus Marketing
Buy Local – Local Advertising Plans for consumers in market. Facilitate a community-based, stakeholder discussion to develop Tourism Improvements Mitigation Program. . These recommendations inform work plans for the Town Capital Improvement Program. (CIP)
Natural Resource Steward & related Education Programs Support for local event producers
Public Engagement and Outreach (Between Town and Community) Local Partnerships (Businesses, Chamber of Commerce, MLR, ESTA, USFS, etc.) Access and Transportation
Advanced Air Subsidy 50% of total subsidy
Marketing for Air Travel in Southern California Market Locals Discount Program for Air Travel
Portion of Air Subsidy that represents non visitor travel as % of travel to MMH. Marketing Campaigns promoting alternative transportation within the Town, in support of Walk Bike Ride initiatives.
MLT Services Agreement - FY 2023-24 to 2025-26
A - 2
Experience and Attractions
Event Promotion, Development & Support
Marketing to Attract World Class Sporting Events
Develop strategy to expand event calendar with broad appeal, family-oriented events. Promotion of Regional Amenities within County and Eastern Sierra – To support regional visitation.
1 TOWN COUNCIL STAFF REPORT
Title: Approve the Agreement to allow the levy and collection by Mono County of Solid Waste Parcel Fees in the Town of Mammoth Lakes for FY23-24.
Meeting Date: June 21, 2023
Prepared by: Pam Kobylarz, Assistant to the Town Manager Daniel C. Holler, Town Manager
RECOMMENDATION:
Approve the Agreement to allow the levy and collection by Mono County of Solid Waste Parcel Fees in the Town of Mammoth Lakes for FY23-24.
BACKGROUND AND ANALYSIS:
The collection of Mono County Solid Waste Parcel Fees in the Town of Mammoth Lakes has been approved by the Town since 1987. The fees are restricted in use to solid waste services and programs and are levied County-wide. For FY16-17 through FY20-21, a portion of the Fee was remitted back to the Town to support solid waste programs within the Town of Mammoth Lakes, most notably enhanced recycling efforts and meeting State diversion mandates. The sharing of the Fee was part of the flow agreement, which committed the Town to a minimum amount of solid waste to flow to the Benton Crossing Landfill. The flow agreement expired December 31, 2021 and Benton Crossing Landfill closed on December 31, 2022.
For FY22-23, the County did not include any sharing of the Fee under the Parcel Fee collection agreement and the Fees were primarily directed to closure and post-closure costs for the Benton Crossing Landfill. A portion of the Fees collected within Town will be necessary to assist with the ongoing post-closure costs estimated at $125,000 to $150,000 per year for at least 30 years. The Town portion of the Parcel Fee generates approximately $425,000 in revenues each year. With the closure of Benton Crossing Landfill, Mono County has continued certain programs at the Pumice Valley Landfill previously provided at Benton Crossing (construction and demolition disposal, large item collection, and some recycling services).
Over the past year, the Town has reviewed its level of use for the Pumice Valley Landfill, as well as its commitment to support ongoing post-closure costs for Benton Crossing Landfill and the need to fund and implement increasing State requirements placed on the Town related to solid waste and recycling to determine appropriate sharing of the Parcel Fee moving forward. The Town is utilizing Pumice Valley Landfill for some larger items and green waste and enjoys other limited benefits from the Landfill. For FY23-24, the Town has proposed a 60/40 split of the Fee with Mono County, with the County at 60%.
The allocation will be reviewed in the coming year with a goal for the Town and the County to come back with a longer term agreement. The sharing of revenudes will allow us to
2 continue our obligations to support post-closure costs for Benton Crossing Landfill and provide support for Pumice Valley Landfill operations while ensuring funding is available to support Town solid waste programs and meet State mandates. This agreement is proposed for one year, at which time we will again review our solid waste needs and obligations. Paragraph 10 of the attached agreement has been added to the agreement to reflect the 40% remittance back to the Town.
Attachments:
Solid Waste Fee Agreement
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
SOLID WASTE FEE AGREEMENT
WITH THE TOWN OF MAMMOTH LAKES
FOR THE PERIOD OF JULY 1, 2023, THROUGH
JUNE 30, 2024
THIS AGREEMENT FOR COLLECTION OF SOLID WASTE FEES WITHIN THE TOWN OF MAMMOTH LAKES BY THE COUNTY OF MONO (“Agreement”) is made and entered into by and between the County of Mono (“County”) and the Town of Mammoth Lakes (“Town”):
RECITALS
WHEREAS, both the County and Town desire to provide solid waste services for their respective residents and businesses; and
WHEREAS, the County is authorized to provide solid waste disposal services pursuant to California Government Code Section 25830; and
WHEREAS, the Town is authorized to contract for solid waste disposal services pursuant to Public Resources Code, Section 49300; and
WHEREAS, the County presently maintains a Class III municipal solid waste disposal site at Benton Crossing which is available for use by residents and businesses of the Town through December 31, 2022; and
WHEREAS, the County has planned for and will carry out such actions which are necessary to close the Benton Crossing landfill in accordance with applicable law and regulation; and WHEREAS, the County will continue to maintain a Class III construction and demolition waste disposal site at Pumice Valley Landfill which is available for use by residents and businesses of the Town; and,
WHEREAS, the County has in previous years, most recently by Resolution No. R22-049 adopted and imposed a fee schedule and program for solid waste disposal services provided to the residents and businesses of Mono County; and,
WHEREAS, the Town Council has previously agreed/consented to the imposition of such fees in the Town of Mammoth Lakes and is willing to continue to do so for the period set forth in this
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
agreement, based on the parties’ mutual understanding that the County will by resolution or ordinance simply re-establish and extend the existing fees for the period of July 1, 2023, through June 30, 2024.
Extension and re-establishment of the fees during the term of this agreement may include reductions to certain fees but will not impose new or increased fees that would be subject to Proposition 218.
CONTRACT PROVISIONS
NOW THEREFORE, BE IT RESOLVED, based upon the foregoing recitals, the parties to this Agreement hereto agree to the following:
1. The County agrees to continue to provide a class III construction and demolition waste disposal site at Pumice Valley Landfill (the “disposal site”) for the use by residents and businesses of the Town and by those persons or entities franchised by the Town to provide disposal services to Town residents and businesses pursuant to Public Resources Code, Section 49300.
2. The County agrees that the disposal site shall meet all Federal, State, and local requirements, rules, and regulations, and that the County shall comply with the requirements of the California Government Code Section 25830.
3. The County agrees to continue to plan for and to commence implementation of closure of the Benton Crossing Landfill. This includes, but is not limited to, development of approved closure and post-closure plans, conducting all required environmental analysis and review, implementing and maintaining a long-term monitoring program at Benton Crossing Landfill and any other activity required by law or regulation to properly close the Landfill and provide for its long-term monitoring.
4. The Town consents to the County’s re-establishment and extension, by resolution or ordinance, upon its residents and businesses a fee consistent with the schedule of fees adopted by the County in previous years, which may include a reduction of certain fees, pursuant to California Government Code, Section 25830 and in accordance with Public Resources Code, Section 49300.
5. The County agrees to assume primary responsibility for the collection of fees from Town residents and businesses through annual fees to be charged to identified lands within the incorporated limits of the Town, consistent with previous years.
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
6. The County shall place fee revenue within a designated ‘Special Revenue Account’ and shall disburse funds for purposes of Landfill Closure Funding, Landfill Post-closure Maintenance expenses, Known and Foreseeable Release Scenarios, and other environmental mandates associated with landfill activities.
8. The Town agrees to use its best efforts to cooperate with the County regarding the collection of the above-referenced fees from its residents and businesses.
9. Both the Town and the County agree that the County shall be responsible for the closure of its Benton Crossing Landfill and the provision of the disposal site for construction of demolition waste throughout the term of this Agreement, including, but not limited to environmental monitoring costs, closure and post-closure funding, setting fees, resident appeals of fees, and all site operations.
10. The County and Town agree that financing waste collection, processing, and disposal services to meet state mandates related to recycling and diversion of materials from landfill, provide for household hazardous waste collection, and support related services provided to Town and County residents by the Town of Mammoth Lakes assists the County in meeting solid waste services requirements. To support these services provided by the Town, the County agrees to remit forty percent (40%) of the fees collected in the Town of Mammoth Lakes to the Town. The remittance of the fees will be made based on the actual amounts collected by the County for Fiscal Year 23- 24 and remitted to the Town within sixty (60) days of the close of the fiscal year.
11. Except as otherwise provided below, the County agrees to release, defend, hold harmless, and indemnify the Town, its officers, agents, and employees from and against all suits and cause of action, claims, laws, demands, expenses (including reasonable attorneys fees), damages, or liability of any nature whatsoever arising by reason of, or incident to, the adoption and implementation of the solid waste disposal program as defined and outlined in this Agreement, including, but not limited to, any and all claims with respect to Proposition 13 and Proposition
62. Notwithstanding the foregoing, the County shall have no obligation to release, defend, hold harmless, and indemnify the Town, its officers, agents, and employees from and against any suits and cause of action, claims, laws, demands, expenses (including reasonable attorneys fees) damages or liability of any nature whatsoever arising by reason of, or incident to, any
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
noncompliance of the solid waste program and its fees with Proposition 218, which was enacted by the voters in November of 1996.
12. Both parties agree and understand that the County intends to annually re-establish and extend the fee schedule previously imposed by Resolution No. R22-049, prior to July 1 of each year, without any increases, and intends to seek agreement from the Town for the re-establishment and extension of the fees within the Town limits, consistent with the requirements of Government Code Section 25830.
13. Both parties agree that fees may be established, billed, and collected on a monthly or annual basis, and may be billed and collected by the County Tax Collector as part of the regular County property tax billing system.
14. Both parties agree that this Agreement shall become effective upon execution by both the Town and the County.
15. The term of this Agreement shall be from July 1, 2023, through June 30, 2024.
16. In the event of a legal challenge to the fees, the Mono County Board of Supervisors agrees to use all legal means available to increase gate fees to reimburse the Town of Mammoth Lakes and/or the County for its legal and reimbursement fees, with the caveat that should the County decide to mount a legal defense in response to a challenge of such fees, that the Town will become a partner in that defense and will be able to influence and terminate its involvement in the defense.
Mammoth Lakes agrees to use all legal means available to require its franchisee to continue to use the County’s disposal site until such additional gate fees needed to cover the added financial obligation to the Town and/or County are satisfied, not to exceed five years from the date of the challenge(s), or some other mutually agreeable number of years.
17. The County agrees to provide the Town with any and all documents, reports, or other materials relative to the calculation of fees and the administration of the program contemplated herein as the Town may reasonably request.
18. The County and its officers, agents, and employees are independent contractors for the purposes of this Agreement. As such they shall have the rights and duties of independent contractors in providing services under this Agreement.
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
19. In the event of a dispute over the meaning of this Agreement or its performance, the aggrieved party shall notify County Counsel and the Town Attorney who shall thereupon make reasonable efforts to resolve the dispute. In the event that County Counsel and the Town Attorney do not resolve the dispute within 30 days after the notice specified, the parties shall each appoint two members of their governing bodies who shall attempt to resolve the dispute. Neither party shall file a legal action to enforce its Agreement prior to 60 days from the date the specified notice is mailed.
EXECUTION
This Agreement shall be deemed executed as of the date that it is approved by both the Mono County Board of Supervisors and the Mammoth Lakes Town Council.
COUNTY OF MONO: APPROVED AS TO FORM:
Rhonda Dugan, Board Chair County Counsel
TOWN OF MAMMOTH LAKES: APPROVED AS TO FORM:
John Wentworth, Mayor Andrew Morris, Town Attorney
1 TOWN COUNCIL STAFF REPORT
Title: Agreement Providing Interim Funding to the Whitebark Institute for Implementation of Phase I of the Eastern Sierra Climate and Communities Resilience Project (ESCCRP) in an amount up to $500,0000.
Meeting Date: June 21, 2023
Prepared by: Daniel C. Holler, Town Manager
RECOMMENDATION:
Approve the Agreement authorizing interim funding to Whitebark in an amount up to $500,000 for implementation of Phase I of the Eastern Sierra Climate and Communities Resilience Project.
BACKGROUND:
The Whitebark Institute of Interdisciplinary Environmental Sciences (Whitebark) has developed a Hazardous Fuels Reduction Forest Restoration Project. The Eastern Sierra Climate and Communities Resilience Project (ESCCRP) is a 56,000-acre collaborative forest restoration project located on the Inyo National Forest in the Eastern Sierra. The project generally surrounds the Town of Mammoth Lakes. The project includes approximately 45 acres of Town owned land and an additional 35 acres located in the Town (Camp High Sierra). A copy of the community flyer regarding the work in the Town is attached. All work is subject to on-the-ground conditions and timing is subject to change.
Work is also planned in the Reds Meadow area and pile burning in the Lakes Basin.
Additional project sites are provided in the attached grant information showing acreages and locations.
Whitebark has secured a CAL FIRE Grant in the amount of $4,913,907.81 to implement Phase I of the project. Whitebark does not have the financial capacity for the carrying costs of the reimbursable grant. The proposed Agreement authorizes the Town to provide interim funding in an amount up to $500,000. This will allow Whitebark to make timely payments to contractors and submit reimbursement requests under the grant.
The amount of funding to be provided is capped at $500,000. The actual amount and timing will be determined by Town Staff working with Whitebark. Funds will need to be available for Whitebark to make timely payments to contractors and then seek reimbursement under the Grant from the State. The reimbursement may take up to 90 days or more. The timing of making payments and receiving reimbursements creates a cash flow challenge for Whitebark as they do not have the financial capacity to front load the funding. The Town funds will be used to meet the cash flow needs under the grant processes. The proposed
2 Agreement defines the terms and conditions placed upon Whitebark to receive interim funding from the Town.
FINANCIAL CONSIDERATIONS:
The Town’s operating reserve has adequate funding to provide interim funding in the amount up to $500,000 and if needed other general fund reserves may be used for this purpose. Funds provided to Whitebark will be repaid to the Town based on the cash flow provided from the reimbursable grant. The timing will likely be near the end of the project when cash flow is not needed to make timely payments to contractors. The funding is recommended to be provided with no interest charged. The only direct impact on the Town would be the loss of interest. The actual amount is not known, based on fluctuating interest rates, the timing of funds being committed, the amount, and repayment timing. However, the cost is not expected to be significant enough to impact any of the Town operations and the proposed project will provide long-term public benefits to the Town.
ENVIRONMENTAL CONSIDERATIONS:
All of the work projects undertaken by Whitebark are required to meet environmental review and approvals under CEQA and/or NEPA. The NEPA process has been completed for a majority of the Phase I project sites and the required environmental review of Town sites is also complete.
LEGAL CONSIDERATIONS:
The Town may provide funding for projects that provide a public benefit to the Town.
Supporting the ESCCRP will reduce hazardous levels of fuels within the National Forest and on other public lands thereby reducing the threat of catastrophic wildfire and associated impacts on local businesses and individuals’ life, property, health, and economic prosperity. The funds are being used to facilitate the project’s financial needs by providing interim funding. The funds advanced to Whitebark will be repaid to the Town from approved grant funds. The use of funds to provide interim funding support for the proposed project will result in a public benefit for the Town.
June 21, 2023
Janet Hatfield, Interim Executive Director
Forest Resilience Program Manager
PO Box 182
Mammoth Lakes, CA 93546
Re: Letter Agreement with Whitebark Institute of Interdisciplinary Environmental Sciences Dear Janet,
This letter shall be our agreement (“Letter Agreement”) between Whitebark Institute of Interdisciplinary Environmental Sciences, a California nonprofit corporation with its primary place of business at 3399 Main Street, Suite W5 (P.O. Box 182) Mammoth Lakes, CA 93546 (“Whitebark”) and the Town of Mammoth Lakes, P.O. Box 1609 Mammoth Lakes, CA 93546 (“Town”) regarding the provision of financial resources to Whitebark by the Town for the purposes stated herein.
RECITALS:
A. Whitebark has secured $4,913,907.81 in grant funding from State of California Department of Forestry and Fire Protection to execute hazardous fuels reduction projects in and around the Town of Mammoth Lakes, totaling approximately 2,156 acres of land. The grant award, including an overview of the Project, is provided as Attachment A to this Agreement.
B. The grant and proposed fuels reduction work represents Phase 1 of the Eastern Sierra Climate and Communities Resilience Project (ESCCRP), a 56,000-acre collaborative forest restoration project on the Inyo National Forest.
C. Town and Whitebark entered into a Memorandum of Understanding (MOU) in September 2022 to retain the services of a registered professional forester, an approved timber operator, and a California Environmental Quality Act (CEQA) consultant, for CEQA planning and associated hazard fuels reduction of vegetation on Town-owned property.
D. Whitebark entered into an agreement support the process to prepare for the removal of hazardous fuels in the Camp High Sierra area, approximately 35 acres.
E. Town and Whitebark entered into a Memorandum of Understanding to support the proposed fuels treatment on Town owned lands including approximately 16 acres on property commonly referred to as the Bell-Shaped Property, approximately 16 acres and open space parcels Town of Mammoth Lakes
P.O. Box 1609, Mammoth Lakes, CA, 93546
(760) 965-3600
www.townofmammothlakes.ca.gov
Town of Mammoth Lakes and Whitebark
Letter Agreement
referred to as Mammoth Creek Parcels encompassing approximately 29 acres.
F. Whitebark is coordinating the continued pile burning of hazardous fuels in the Lakes Basin is also planned as part of treatment on approximately 542 acres.
G. Whitebark is planning for and coordinating fuels reduction work in the Reds Meadow area totaling approximately 748 acres.
H. Whitebark is planning for and coordinating additional fuels reduction work in areas within the Inyo National Forest around the Town of Mammoth Lakes.
I. The funding secured by Whitebark is a reimbursable grant for specified expenditures to be properly documented, and submitted for reimbursement through the grant process that may take ninety (90) plus days, creating a funding gap for the timely payment of contractors performing work.
J. Whitebark does not have the financial capacity to provide interim funding for the timely payment of contractors and has requested the Town of Mammoth Lakes to provide interim or “gap financing” for the implementation of the proposed fuels reduction work.
INTERIM FUNDING: Town will provide interim funding support (“Funding”) to Whitebark in an amount not to exceed five hundred thousand dollars ($500,000.00) in increments to be determined by the Town Manager based on documented funding needs to provide timely payments to fuels reduction contractor(s) by Whitebark. The Funding is provided as a loan to Whitebark under the terms set forth in this Agreement, and will be drawn from Town’s reserve funds as determined by the Town Manager and Town Finance/Administrative Services Director.
WHITEBARK’S OBLIGATIONS: Whitebark shall be responsible for the items set forth below.
In the event that Whitebark fails to meet one or more these requirements, Town: (i) shall not be obligated to provide any additional Funding beyond funds already disbursed; and (ii) may require Whitebark to repay all Funding disbursed from Town to Whitebark pursuant to this Agreement.
Whitebark shall:
• Lead development and circulation of a Request for Proposals (RFP) for a California registered professional forester to develop treatment prescriptions and enter into a contract for the development of the treatment prescriptions.
• Ensure that all work meets environmental review requirements under CEQA and/or NEPA and all conditions of the CAL FIRE Grant Award are met. • Be responsible for all grant-related reporting, compliance with local and state laws and regulations and with Town permit conditions and any applicable laws, regulations, ordinances, and/or policies.
• Manage and oversee the contractors working on the projects described herein. • Provide regular site inspections to ensure work is being implemented to specifications as developed as provided for in approved fuels reduction plans and prescriptions. • Confirm completion of prescribed treatments for each designated unit of land, via field mapping to standards specified in treatment specifications. • Work with Town to ensure the treatment prescriptions developed as part of Phase I are implemented in order to meet fuel reduction, forest health, and user needs. This includes
Town of Mammoth Lakes and Whitebark
Letter Agreement
any site-specific restrictions on work as established in treatment prescriptions for sensitive resources and any specialized timber removal elements for the site as described in treatments specifications developed as part of the CEQA planning process or other mitigation requirements.
• Work with project partners to ensure all goals and objectives for the project are being met and that any concerns are brought to the contractor through a single point of contact. • Make timely payment to the contractor(s), ensuring CAL FIRE grant funding reimbursement requirements are met and submitted to CAL FIRE in a timely manner. • Provide Town with copies of all invoices received and submit requests for disbursement of Funding to Town.
REPAYMENT: Whitebark shall repay Town in full, but without interest, for the disbursed Funding, from State Cal FIRE grant reimbursement(s) (or other funds should grant reimbursement be denied by the State) at the earliest date possible. Town acknowledges full repayment may not be made until the end of the grant period and final reimbursement under the CAL FIRE Grant.
PURPOSE OF INTERIM FUNDING: Town is providing the Funding to Whitebark for the sole purpose of providing financial capacity to Whitebark to make timely payments to contractors providing services in connection with the projects described herein.
INDEMNIFICATION: Whitebark shall indemnify, defend, and hold Town, its elected and appointed officials, employees, agents, successors and assigns, free and harmless of any and all claims, liability, loss, damage, or expenses resulting from performance by Whitebark or any contractor of the work funded in whole or part by Town.
PUBLIC BENEFIT: The Town of Mammoth Lakes supports the reduction of hazardous fuels within the Town of Mammoth Lakes and the surrounding private and public lands including, but not limited to the Inyo National Forest to reduce the threat of catastrophic wildfires and the impact such fires have on the lives, property, welfare and economic prosperity of local businesses, residents and neighboring communities and finds that supporting such actions provide a public benefit.
LAWS & REGULATIONS; EMPLOYEE/LABOR CERTIFICATIONS: Whitebark shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance the Services, including all Cal/OSHA requirements. As provided for in the indemnity obligations of this Letter Agreement, Whitebark shall indemnify Town against any alleged violations of this paragraph, including, but not limited to, any fines or penalties imposed by any governmental agency.
GOVERNING LAW; VENUE; GOVERNMENT CODE CLAIM COMPLIANCE; ATTORNEY'S FEES:
This Letter Agreement shall be interpreted in accordance with the laws of the State of California.
If any action is brought to interpret or enforce any term of this Letter Agreement, the action shall be brought in a state or federal court situated in Mono County, California. In addition to any and all contract requirements pertaining to notices of and requests for compensation or payment for extra work, disputed work, claims and/or changed conditions, Whitebark must comply with the claim procedures set forth in Government Code sections 900 et seq. prior to filing any lawsuit against the Town. Such Government Code claims and any subsequent lawsuit based upon the
Town of Mammoth Lakes and Whitebark
Letter Agreement
Government Code claims shall be limited to those matters that remain unresolved after all procedures pertaining to extra work, disputed work, claims, and/or changed conditions have been followed by Whitebark. If no such Government Code claim is submitted, or if any prerequisite contractual requirements are not otherwise satisfied as specified herein, Whitebark shall be barred from bringing and maintaining a valid lawsuit against the Town. If either party commences an action against the other party, either legal, administrative, or otherwise, arising out of or in connection with this Letter Agreement, the prevailing party shall be entitled to recover all reasonable fees and costs incurred, including reasonable attorney's fees, as determined by the court.
ASSIGNMENT;AMENDMENT: This Letter Agreement may not be modified or altered except in writing signed by both parties. This Letter Agreement may not be assigned by Whitebark. There are no intended third-party beneficiaries of any right or obligation of the Parties.
ENTIRE AGREEMENT; CONSTRUCTION & CAPTIONS: This is an integrated Letter Agreement representing the entire understanding of the parties as to those matters contained herein and supersedes and cancels any prior oral or written understanding or representations with respect to matters covered hereunder. Since the Parties or their agents have participated fully in the preparation of this Letter Agreement, the language of this Letter Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. The captions of the various paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content or intent of this Letter Agreement.
If you agree with the terms of this Letter Agreement, please indicate by signing and dating where indicated below.
TOWN OF MAMMOTH LAKES
Approved by: Attest:
_____________________________ _____________________________ Daniel C. Holler Angela Plaisted
Town Manager Assistant Town Clerk
WHITEBARK
Reviewed and Accepted by Whitebark
_____________________________
Janet Hatfield, Interim Executive Director
_____________________________
Date
STATE OF CALIFORNIA NATURAL RESOURCES AGENCY Gavin Newsom, Governor “The Department of Forestry and Fire Protection serves and safeguards the people and protects the property and resources of California.”
DEPARTMENT OF FORESTRY AND FIRE PROTECTION
P.O. Box 944246
SACRAMENTO, CA 94244-2460
(916) 653-7772
Website: www.fire.ca.gov
December 21, 2021
Janet Hatfield
Whitebark Institute of Interdisciplinary Environmental Sciences 87 Mountain View
Swall Meadows, CA 93514
8GG20617; Whitebark Institute of Interdisciplinary Environmental Sciences, “ESCCRP: Phase I Implementation” This Agreement cannot be considered binding on either party until approved by appropriate authorized CAL FIRE designee. No services should be provided prior to approval, as the State is not obligated to make any payments on any Agreement prior to final approval. FAILURE TO RETURN ALL DOCUMENTS BY DATE BELOW MAY RESULT IN LOSS OF FUNDING.
Please contact Ryan Wimmer at (916) 531-8996 if you have questions concerning services to be performed.
1. Full grant agreement including terms and conditions, project grant application form, scope of work, budget, map, and other exhibits enclosed. Print (single sided) and return two (2) sets of agreements with original signatures in blue ink. Please return to CAL FIRE no later than December 23, 2021.
Return all originals and requested documents for further processing to:
Please send the originals to the following address:
CAL FIRE
Attn: Grants Management Unit/CCI –Forest Health
P.O. Box 944246
Sacramento, CA 94244-2460
Alternatively, you may opt to sign and scan the agreement back to your grant analyst in lieu of mailing it in.
Additionally, the use of an electronic signature will be considered acceptable at this time.
2. Enclosed for your record is one fully executed copy of the agreement referenced above. When billing for services performed under this agreement, your invoices must reference the agreement number above and be submitted to the contract manager.
Thank you,
Nadine Scarbrough
Grants Analyst
Grants Management Unit
CC: Ryan Wimmer
Julie Howard
Tiffany Kelly
Enclosures
State of California
Department of Forestry and Fire Protection (CAL FIRE)
Resource Management
GRANT AGREEMENT
APPLICANT: Whitebark Institute of Interdisciplinary Environmental Sciences PROJECT TITLE: ESCCRP Phase I Implementation
GRANT AGREEMENT: 8GG20617
PROJECT PERFORMANCE PERIOD is from Date Upon Approval through March 31, 2025.
Under the terms and conditions of this Grant Agreement, the applicant agrees to complete the project as described in the project description, and the State of California, acting through the Department of Forestry & Fire Protection, agrees to fund the project up the total state grant amount indicated.
PROJECT DESCRIPTION: ESCCRP Phase 1 Implementation will commence on the ground activities for the Eastern Sierra Climate & Communities Resilience Project (ESCCRP) by performing treatment on 2,156 acres within the project area. The ESCCRP is a collaborative landscape‐scale forest restoration project aiming to reduce the risk of landscape‐scale high severity wildfire and restore resilience to 56,000 acres of declining forest stands surrounding the Town of Mammoth Lakes.
Total State Grant not to exceed $ 4,913,907.81 (or project costs, whichever is less). *The Special and General Provisions attached are made a part of and incorporated into this Grant Agreement.
Whitebark Institute of Interdisciplinary
Environmental Sciences
STATE OF CALIFORNIA
DEPARTMENT OF FORESTRY
AND FIRE PROTECTION
Applicant
By By
Signature of Authorized Representative
Title
Title: Matthew Reischman
Deputy Director, Resource Management
Date Date
CERTIFICATION OF FUNDING
GRANT AGREEMENT NUMBER PO ID SUPPLIER ID
8GG20617 190785
FUND FUND NAME
0001 General Fund
PROJECT ID
F&HHEALTHGGRF
ACTIVITY ID
01 AMOUNT OF ESTIMATE FUNDING
$ 4,913,907.81
GL UNIT
3540
BUD REF
101
ADJ. INCREASING ENCUMBRANCE
$ 4,913,907.81
PROGRAM NUMBER ENY ADJ. DECREASING ENCUMBRANCE
2470010 2020 $ 0.00
ACCOUNT
5340580
ALT ACCOUNT
534058000
UNENCUMBERED BALANCE
$ 4,913,907.81
REPORTING STRUCTURE
35409503
SERVICE LOCATION
96146
I hereby certify upon my personal knowledge that budgeted funds are available for this encumbrance.
Signature of CAL FIRE Accounting Officer Date
Executive Director
12/10/2021
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A 12/13/2021
12/21/2021
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
1 TERMS AND CONDITIONS OF GRANT AGREEMENT
I. RECITALS
1. This Agreement, is entered into between the State of California, by and through the California Department of Forestry and Fire Protection (CAL FIRE), hereinafter referred to as “STATE” and, Whitebark Institute of Interdisciplinary Environmental Sciences, hereinafter referred to as “GRANTEE”.
2. The STATE hereby grants to GRANTEE a sum (hereinafter referred to as “GRANT FUNDS”) not to exceed four million, nine hundred thirteen, nine hundred seven dollars and eighty-one cents. ($4,913,907.81).
3. In addition to the terms and conditions of this Agreement, the STATE and GRANTEE agree that the terms and conditions contained in the documents set forth below are hereby incorporated and made part of this agreement. a. California Climate Investments Department of Forestry and Fire Protection Forest Health Program Grant Guidelines 2020-2021.
b. The submitted Application, Scope of Work, Project Budget Workbook, GHG Emissions Workbook and Exhibits
c. ADDENDUM – FOREST HEALTH GRANT PROJECTS
II. SPECIAL PROVISIONS
1. Recipients of GRANT FUNDS pursuant to California Public Resources Code Section 4799.05 shall abide by the provisions in this Agreement. This includes the requirement that work shall not commence prior to the execution of this Agreement by both parties. Any work started prior to the execution of this Agreement will not be eligible for funding under the terms of this Agreement.
2. As precedent to the State’s obligation to provide funding, GRANTEE shall provide to the STATE for review and approval a detailed budget, specifications, and project description. Approval by the STATE of such plans and specifications, or any other approvals provided for in this Agreement, shall be for scope and quality of work, and shall not relieve GRANTEE of the obligation to carry out any other obligations required by this Agreement, in accordance with applicable law or any other standards ordinarily applied to such work or activity.
3. All informational products (e.g., data, studies, findings, management plans, manuals, photos, etc.) relating to California’s natural environment produced with the use of GRANT FUNDS shall be available for public use.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
2 III. GENERAL PROVISIONS
1. Definitions
a. The term “Agreement” means grant agreement number 8GG20617. b. The term “GRANT FUNDS” means the money provided by the STATE to the GRANTEE in this Agreement.
c. The term “GRANTEE” means an applicant who has a signed Agreement for the award for GRANT FUNDS.
d. The term “Other Sources of Funds” means all matching fund sources that are required or used to complete the Project beyond the GRANT FUNDS provided by this Agreement.
e. The term “STATE” means the State of California, Department of Forestry and Fire Protection (CAL FIRE).
f. The term “Project” means the development or other activity described in the “Project Scope of Work”.
g. The term “Project Budget Detail” as used herein defines the approved budget plan.
h. The term “Project Scope of Work” as used herein means the individual scope of work describing in detail the approved tasks.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
3 2. Project Representatives
The project representatives during the term of the agreement will be:
STATE: CAL FIRE GRANTEE: Whitebark Institute of
Interdisciplinary Environmental
Sciences
Section/Unit: HQ Resource
Management/Climate and Energy
Program
Section/Unit: N/A
Attention: Ryan Wimmer Attention: Janet Hatfield
Mailing Address: P.O. Box 944246
Sacramento, CA 94244-2460
Mailing Address: 87 Mountain View
Swall Meadows, CA 93514
Phone Number: (916) 531-8996 Phone Number: (760) 914-3131 Secondary:
Email Address:
[email protected]
Email Address:
[email protected]
Changes to the project representatives during the term of the agreement shall be made in writing. Notice shall be sent to the above representative for all notice provisions of this Agreement.
3. Project Execution
a. Subject to the availability of grant monies, the STATE hereby grants to the GRANTEE a sum of money (GRANT FUNDS) not to exceed the amount stated on Section I. RECITALS, Paragraph 2 in consideration of and on condition that the sum be expended in carrying out the purposes as set forth in the description of the Project in this Agreement and its attachments and under the terms and conditions set forth in this Agreement.
b. GRANTEE shall assume any obligation to furnish any additional funds that may be necessary to complete the Project. Any amendment to the Project as set forth in the Application on file with the STATE must be submitted to DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
4 the STATE for approval in writing. No amendment is allowed until written approval is given by the STATE.
c. GRANTEE shall complete the Project in accordance with the time of Project performance set forth in this Agreement, unless an amendment has been approved and signed by the STATE under the terms and conditions of this Agreement. Amendments must be requested in advance and will be considered in the event of circumstances beyond the control of the GRANTEE, but in no event less than 90 days from the Agreement expiration date and in no event less than 60 days before the effective date of the amendment. Approval of amendment is at the STATE’s discretion.
d. GRANTEE certifies that the Project Scope of Work complies with all local, State, and federal laws and regulations.
e. GRANTEE shall comply with the California Environmental Quality Act (CEQA) (Public Resources Code, Section 21000, et. seq. Title 14, California Code of Regulations, Section 15000 et. seq.) and all other local, State, and federal environmental laws. A copy of the certified CEQA document must be provided to STATE before any GRANT FUNDS are made available for any Project activity that could directly impact the environment (e.g. cutting, piling or burning bush, masticating, dozer work, etc.). CEQA compliance shall be completed within one (1) year from start date of the Agreement. The start date is considered the date the last party signs the Agreement. GRANT FUNDS will be made available in advance of CEQA compliance for project activities that do not have the potential to cause a direct environmental impact (e.g. project planning, locating and marking property or project boundaries, contacting and signing up landowners, etc.).
f. GRANTEE shall permit periodic site visits by representative(s) of the STATE to ensure program compliance and that work is in accordance with the approved Project Scope of Work, including a final inspection upon Project completion.
g. GRANTEE, and the agents and employees of GRANTEE, in the performance of this Agreement, shall act in an independent capacity and not as officers, employees, or agents, of the STATE. No person who, as an officer, employee, or agent of the state participated in the preparation or creation of or determination to award this Grant Agreement shall serve as an agent or employee of GRANTEE including but not limited to those acts prohibited by Government Code Sections 1090, and 87100.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
5 4. Project Costs and Payment Documentation
a. Payment by the STATE shall be made after receipt of an acceptable invoice and approval by a duly authorized representative of the STATE.
GRANTEE shall submit an invoice for payment to the CAL FIRE Project Representative of the STATE. A final invoice shall be submitted no later than 30 days after completion, expiration, or termination of this Agreement.
b. For services satisfactorily rendered, and upon receipt and approval of invoices for payment, the STATE agrees to compensate GRANTEE for actual expenditures incurred in accordance with the rates specified herein, which is attached hereto, as Final Project Budget Detail, and made a part of this Agreement.
c. Equipment purchased using GRANT FUNDS, wholly or in part, must be used by the GRANTEE for the project which it was acquired. STATE retains a vested interest in the equipment for the useful life of the equipment, even after completion of the grant. GRANTEE shall provide written disposition of the equipment upon completion of the grant and upon any changes to the disposition of the equipment. Such disposition must be approved in advance by STATE. Equipment purchased using GRANT FUNDS cannot be used as collateral, financed, or sold without prior written approval from the STATE.
d. GRANTEE shall submit, in arrears, not more frequently than once a month, and no less than quarterly, an invoice to the STATE for costs paid by GRANTEE pursuant to this Agreement. Each invoice shall contain the following information: the Agreement number, the dates or time period during which the invoiced costs were incurred, expenditures for the current invoice and cumulative expenditures to date by major budget category (e.g., salaries, benefits, supplies, etc.), appropriate supporting documentation, project progress reports, and the signature of an authorized representative of GRANTEE as detailed in the Invoice Guidelines of the California Climate Investments Department of Forestry and Fire Protection Forest Health Program Grant Guidelines 2020-2021. e. GRANT FUNDS in this Agreement have a limited period in which they must be expended. All GRANTEE expenditures must occur prior to the end of the Project performance period of this Agreement. f. Except as otherwise provided herein, GRANTEE shall expend GRANT FUNDS in the manner described in the Project Budget Detail approved by the STATE. The dollar amount of an item in the Project Budget Detail may be increased or decreased by up to ten percent (10%) of the budget item through reallocation of funds from another item or items, without approval by the STATE; however, GRANTEE shall notify the STATE in writing in DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
6 project progress reports when any such reallocation is made, and shall identify both the item(s) being increased and those being decreased. Any increase or decrease of an item of more than ten percent (10%) of the budget item must be approved in writing by the STATE before any such increase or decrease is made. A formal approved amendment is required to increase the total amount of GRANT FUNDS.
g. GRANTEE shall promptly submit any and all records at the time and in the form as the STATE may request.
h. GRANTEE shall submit each invoice for payment electronically to both the appropriate CAL FIRE Forest Health Forester and
[email protected]. Hard copy submissions will not be accepted. i. Notwithstanding any of the provisions stated within this Agreement, the STATE may at its discretion make advance payment from the grant awarded to the GRANTEE if GRANTEE is a nonprofit organization, a local agency, a special district, a private forest landowner or a Native American tribe. Advance payment made by the STATE shall be subject to the following provisions.
• GRANTEE shall submit a written request identifying how funds will be used over a six-month period. The written request must be accompanied by an invoice that contains the same level of detail as a regular invoice.
• GRANTEE shall file an accountability report with STATE four months from the date of receiving the funds and every four months thereafter.
• Multiple advance payments may be made to a GRANTEE over the life of a project.
• No single advance payment shall exceed 25% of the total grant amount and must be spent on eligible costs within six months of the advance payment request. GRANTEE may request additional time to spend advance funds but must be approved in writing by the STATE. The balance of unspent advance payment funds not liquidated within the six-month spending period will be billed for the return of advanced funds to the STATE.
• All work under a previous advance payment must be fully liquidated via an invoice and supporting documentation and completed to the STATE’s satisfaction before another advance payment will be made.
• Any advance payment received by a GRANTEE and not used for project eligible costs shall be returned to CAL FIRE. The amount will be returned to the grant balance.
• Advance payments must be deposited into an interest-bearing account. Any interest earned on advance payment funds must be DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
7 accounted for and used toward offsetting the project cost or returned to the STATE.
5. Budget Contingency Clause
a. If STATE funding for any fiscal year is reduced or deleted for purposes of the Forest Health Program California Climate Investments Grant Program, the STATE shall have the option to either cancel this Agreement with no liability occurring to the STATE, or if possible and desirable, offer an Agreement amendment to GRANTEE to reflect the reduced amount available for the Project.
6. Project Administration
a. GRANTEE shall provide the STATE a written report showing total final Project expenditures and matching funds upon Project completion or grant expiration, whichever occurs first. GRANTEE must report to the STATE all sources of other funds for the Project. If this provision is deemed to be violated, the STATE will request an audit of GRANTEE and can delay the disbursement of funds until the matter is resolved.
b. GRANTEE shall promptly submit written Project reports as the STATE may request throughout the term of this Agreement.
c. GRANTEE shall submit a final accomplishment report, final invoice with associated supporting documentation, and copies of materials developed using GRANT FUNDS, including but not limited to plans, educational materials, etc. within 30 days of Project completion.
7. Financial Records
a. GRANTEE shall retain all records described in Section 7(c) below for three (3) years after final payment by the STATE. In the case an audit occurs, all such records shall be retained for one (1) year from the date is audit is completed or the three (3) years, whichever date is later. b. GRANTEE shall maintain satisfactory financial accounts, documents, and records for the Project and make them available to the STATE for review during reasonable times. This includes the right to inspect and make copies of any books, records, or reports of GRANTEE pertaining to this Agreement or matters related thereto.
c. GRANTEE shall keep such records as the STATE shall prescribe, including, but not limited to, records which fully disclose (a) the disposition of the proceeds of state funding assistance, (b) the total cost of the Project DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
8 in connection with such assistance that is given or used, (c) the amount and nature of that portion of the Project cost supplied by other sources, and (d) any other such records as will facilitate an effective audit. All records shall be made available to the STATE, other State of California agency, or other entity as determined by the State of California for auditing purposes at reasonable times.
d. GRANTEE shall use any generally accepted accounting system.
8. Research
a. GRANTEE that receives funding, in whole or in part, in the form of a research grant shall provide for free public access to any publication of a peer-reviewed manuscript describing STATE funded knowledge, STATE funded invention, or STATE funded technology shall be subject to the following conditions:
i. GRANTEE is responsible for ensuring that any publishing or copyright agreements concerning peer-reviewed manuscripts fully comply with this section
ii. GRANTEE shall report to STATE the final disposition of the peerreviewed manuscript, including, but not limited to, if it was published, date of publication, where it was published, and, when the 12-month time period from official date of publication expires, where the peer-reviewed manuscript will be available for open access.
b. For a peer-reviewed manuscript that is accepted for publication pursuant to the terms and conditions of this Agreement, the GRANTEE shall ensure that an electronic version of the peer-reviewed manuscript is available to STATE and on an appropriate publicly accessible repository approved by the state agency, including, but not limited to, the University of California’s eScholarship Repository at the California Digital Library, the California State University’s ScholarWorks at the Systemwide Digital Library, or PubMed Central, to be made publicly available not later than 12 months after the official date of publication. GRANTEE shall make reasonable efforts to comply with this requirement by ensuring that the peer-reviewed manuscript is accessible on an approved publicly accessible repository, including notifying the state agency that the manuscript is available on a state-agency-approved repository. If the grantee is unable to ensure that his or her manuscript is accessible on an approved, publicly accessible repository, the grantee may comply by providing the manuscript to the state agency not later than 12 months after the official date of publication. c. For publications other than those described in (b), including scientific meeting abstracts, GRANTEE shall comply by providing the manuscript to the STATE not later than 12 months after the official date of publication.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
9 d. The grant shall not be construed to authorize use of a peer-reviewed manuscript that would constitute an infringement of copyright under the federal copyright law described in Section 101 of Title 17 of the United States Code and following.
e. Use of GRANT FUNDS for publication costs, including fees charged by a publisher for color and page charges, or fees for digital distribution are allowable costs but must be within the GRANT FUNDS and item 4 of the agreement.
f. GRANTEE may request a waiver to the publication requirement if GRANTEE has an existing publication requirement that meets or exceeds the requirements of the research provision. Waiver shall include information on GRANTEE’s existing requirements. Approval of the waiver is at STATE’s discretion.
9. Project Termination
a. This Agreement may be terminated by the STATE or GRANTEE upon 30- days written notice to the other party.
b. If either party terminates the Agreement prior to the completion of the Project, GRANTEE shall take all reasonable measures to prevent further costs to the STATE under the Agreement and the STATE shall be responsible for any reasonable and non-cancelable obligations incurred by GRANTEE in the performance of this Agreement prior to the date of the notice to terminate, but only up to the undisbursed balance of funding authorized in this Agreement.
c. Failure by GRANTEE to comply with the terms of this Agreement may be cause for suspension of all obligations of the STATE hereunder at the discretion of the STATE.
d. Failure of GRANTEE to comply with the terms of this Agreement shall not be cause for the suspension of all obligations of the STATE hereunder if in the judgment of the STATE such failure was due to no fault of GRANTEE.
At the discretion of the STATE, any amount required to settle at minimum cost any irrevocable obligations properly incurred shall be eligible for reimbursement under this Agreement.
e. Final payment to GRANTEE may not be made until the STATE determines the Project conforms substantially to this Agreement.
10. Hold Harmless
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
10 a. GRANTEE shall defend, indemnify and hold the STATE, its officers, employees, and agents harmless from and against any and all liability, loss, expense (including reasonable attorney's fees), or claims for injury or damages arising out of the performance of this Agreement but only in proportion to and to the extent such liability, loss, expense, attorney's fees, or claims for injury or damages are caused by or result from the negligent or intentional acts or omissions of GRANTEE, its officers, agents, or employees. The duty of GRANTEE to indemnify and hold harmless includes the duty to defend as set forth in Civil Code Section 2778. This Agreement supersedes GRANTEE’s right as a public entity to indemnity (see Government Code Section 895.2) and contribution (see Government Code Section 895.6) as set forth in Government Code Section 895.4. b. GRANTEE waives any and all rights to any type of express or implied indemnity or right of contribution from the STATE, its officers, agents, or employees for any liability resulting from, growing out of, or in any way connected with or incident to this Agreement.
c. Nothing in this Agreement is intended to create in the public or in any member of it rights as a third-party beneficiary under this Agreement.
11. Tort Claims
FEDERAL:
The United States shall be liable, to the extent allowed by the Federal Tort Claims Act 28 United States Code 2671-2680, for claims of personal injuries or property damage resulting from the negligent or wrongful act or omission of any employee of the United States while acting within the scope of his or her employment, arising out of this Agreement.
STATE:
The State of California shall be liable, to the extent allowed by law and subject to California Government Code, Title 1, Division 3.6, providing for the filing of tort claims against the State of California, for personal injuries or property damage resulting from the negligent or wrongful act or omission of State of California employees while acting within the scope of his or her employment, arising out of this Agreement.
12. Nondiscrimination
The State of California prohibits discrimination in all its programs and activities on the basis of race, color, national origin, age, disability, sex, marital status, religion, sexual orientation, genetic information, political beliefs, reprisal, or DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP: Phase I Implementation
11 because all or part of an individual’s income is derived from any public assistance program. GRANTEE shall not discriminate against any person on any of these bases.
13. Conflict of Interest
GRANTEE or anyone acting on behalf of GRANTEE shall not have any conflicting personal and/or financial interests in carrying out the duties of the Agreement.
14. Incorporation
The grant guidelines and the Project Scope of Work, Project Budget Detail and any subsequent amendments or modifications to the Project Scope of Work and Project Budget Detail approved in writing by the STATE are hereby incorporated by reference into this Agreement as though set forth in full in this Agreement.
15. Severability
If any provision of this Agreement or the Project Scope of Work thereof is held invalid, that invalidity shall not affect other provisions or applications of this Agreement which can be given effect without the invalid provision or application, and to this end the provisions of this Agreement are severable.
16. Waiver
No term or provision hereof will be considered waived by either party, and no breach excused by either party, unless such waiver or consent is in writing and signed on behalf of the party against whom the waiver is asserted. No consent by either party to, or waiver of, a breach by either party, whether expressed or implied, will constitute consent to, waiver of, or excuse of any other, different, or subsequent breach by either party.
17. Assignment
This Agreement is not assignable by GRANTEE either in whole or in part.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
GRANT NUMBER 8GG20617
Whitebark Institute of Interdisciplinary Environmental Sciences ESCCRP Phase I Implementation
1 ADDENDUM – FOREST HEALTH GRANT PROJECTS
I. SPECIAL PROVISIONS
1. Grant funds shall be used on projects with the primary goal of reducing greenhouse gases (GHGs) and furthering the purposes of California’s Global Warming Solutions Act of 2006, Division 25.5 (commencing with Section 38500) of the Health and Safety Code, and related statutes.
2. Grantee shall report project and benefits information when requested by the State.
This may include, but is not limited to, funding expended, acres treated, GHG emissions, trees planted, disadvantaged community benefits, energy/water savings, job creation, and other co-benefits.
3. Grantee shall maintain accurate and detailed records documenting project description, project location, and schedule, state dollars allocated, and leveraged funds throughout the duration of the project.
4. Failure of Grantee to meet the agreed upon terms of achieving required GHG reduction may result in project termination and recovery of funds.
II. MONITORING AND REPORTING REQUIREMENTS
All Forest Health Grant projects are subject to emissions reporting and requirements.
Grantee is expected to provide the appropriate materials for completing program quantification methodology. Grantee shall use the current reporting template provided by the STATE. The reporting shall be submitted to the STATE no less frequently than quarterly. In addition, STATE may request additional information in order to meet current GHG emissions quantification methodology requirements.
III. PROGRAM ACKNOWLEDGEMENT/RECOGNITION
All Forest Health Grant projects must clearly display, identify and label themselves as being funded by CAL FIRE. Acknowledgements must contain the CAL FIRE logo as well as the following statement:
“Funding for this project provided by the California Department of Forestry and Fire Protection’s Forest Health Program.”
A draft of the acknowledgement must be approved by the STATE prior to publication. For stationary projects, acknowledgement may include, but is not limited to, a sign on the project site. For other project types, such as vehicles, equipment, and consumer-based incentives, acknowledgement is encouraged by using a decal, sticker or other signage.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Forest Health Program
2021 Direct Award Application
Project ID 20‐FH‐BDU‐923
Applying Organization Whitebark Institute
Project Title ESCCRP: Phase 1 Implementation
Brief Project Description
ESCCRP Phase 1 Implementation will commence on the ground activities for the Eastern Sierra Climate & Communities Resilience Project (ESCCRP) by performing treatment on 2,156 acres within the project area. The ESCCRP is a collaborative landscape‐scale forest restoration project aiming to reduce the risk of landscape‐scale high severity wildfire and restore resilience to 56,000 acres of declining forest stands surrounding the Town of Mammoth Lakes.
County Mono
Project Latitude and
Longitude 37.6471, ‐118.9603
Project Start Date
(MM/DD/YYYY) 12/17/2021
Project End Date
(MM/DD/YYYY) 03/31/2025
Grant Funding
Requested $4,913,907.44
Total Project Cost $6,513,907.44
Organization Type Non‐Profit
If other, please specify
If Non‐Profit, is the
organization a
registered 501 (c)(3)? Yes
Title Project Manager
First Name Janet
Last Name Hatfield
Address 1 87 Mountain View
Address 2
City Swall Meadows
State California
Zip Code 93514
Phone Number 760‐914‐3131
Secondary Phone
Number
Email Address [email protected]
Fuels Reduction Yes
Acres of fuels reduction 1856
Prescribed Fire Yes
Acres of prescribed fire 300 acres of understory burning Pest Management No
Acres of pest
management
Biomass Utilization Yes
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Forest Health Program
2020 and 2021 Solicitation Applications
Acres of biomass
utilization 344
Tons of biomass utilized TBD; see note in Biomass tab of GHG Workbook Reforestation No
Acres to be reforested
Trees planted
How many acres of
project area are under
federal ownership? 2076
How many acres of the
project area are under
state ownership? 0
How many acres of the
project area are
privately owned? 0
Number of acres under
other ownership 80
Specify "other"
ownership Local
Scope of Work True
Project Budget,
Treatment Areas, Work
Plan, & Environmental
Compliance True
Greenhouse Gas (GHG)
Benefit Data True
Uneven‐aged
Management Yes
Management Plan Yes
Specify Management
Plan
All units on Federal land have a signed decision notice (or memo) that corresponds with the appropriate Environmental Assessments (EA’s) completed for the project areas. Each of those environmental documents have been uploaded in Folder 5: Environmental Documents and recorded in the budget workbook Tab 4. With those documents, proposed actions are described. For the non‐federally owned units, we will work with a registered professional forester to conduct CEQA as appropriate, using comparable treatment activities.
Existing Carbon Offset No
Describe Offset Project
Matching Source of
Funding #1 Southern California Edison
Amount of Funding #1 $1,600,000
Matching Source of
Funding #2
Amount of Funding #2
Matching Source of
Funding #3
Amount of Funding #3
Reducing Wildfire Risks
to Ecosystem Services True
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Forest Health Program
2020 and 2021 Solicitation Applications
Action #1: Reducing
Wildfire Risks to
Ecosystem Services
The proposed project treatment areas are listed below along with the designated ranking to reduce wildfire risk to forest ecosystem services from CAL FIRE’s FRAP Priority Landscapes.
Camp High Sierra: Threat =3
Bell‐Shaped Parcel: Threat =3
Mammoth Creek: Threat =3
Lakes Basin(23 units):Threat =3
Three Creeks(all units): Threat =3
Reds Meadow(FR1, FR2, FR3, FR4):Threat =1
Reds Meadow (FH3, FH4):Threat = 3
395 Median(9 units): Threat = 1(1 unit), Threat=3 (8 units) Sherwin 2 Scenic(all): Threat =3
Restoring Fire Damaged
Areas False
Action #2: Restoring Fire
Damaged Areas
Restoring Pest Damaged
Areas False
Action #3: Restoring
Pest Damaged Areas
Reducing Wildfire
Threat to Communities True
Action #4: Reducing
Wildfire Threat to
Communities
The proposed project treatment areas with a designated ranking to reduce wildfire risk to communities from CAL FIRE’s FRAP Priority Landscapes are listed below along with the threat zone ranking, if applicable.
Camp High Sierra: Threat = 4
Bell‐Shaped Parcel: Threat = 4
Mammoth Creek Parcel: Threat = 4
Lakes Basin (consists of 23 units): Threat =1 (11 units), Threat =2 (1 unit), Threat = 3 (6 units) Reds Meadow (FH‐4): Threat = 2
Sherwin 2 Scenic (T3): Threat = 4
Sherwin 2 Scenic (T6): Threat = 2
The project does not
overlap a priority area False
Climate Refugia
Treatments in the Reds Meadow Valley are within the Middle Fork San Joaquin River watershed, a conservation watershed on the Inyo NF. Conservation watersheds, “provide for connectivity of species of conservation concern” and are either functional or at risk. The management aim for Conservation Watersheds is to improve the functioning conditions to provide for the long‐term persistence of species of conservation concern by focusing on restoration and monitoring and thereby maintaining refugia for these species. The treatments in this valley will improve forest health and hydrologic function, helping to avoid catastrophic large‐scale loss of habitat and corridors of connectivity for critical species. Both Pacific fisher and Sierra Nevada Red Fox have been sighted near this area.
Co‐benefits
Proposed actions will reduce the risk of catastrophic wildfire, improve forest structure, enhance fish and wildlife habitat, preserve water and air quality, increase carbon storage, promote climate adaptation, safeguard the ecosystem services and local economy, enable outreach opportunities, and set the ESCCRP into action.
Jobs Supported Yes
Total Full‐time Jobs
Supported by Project
Budget 84.4
Total Full‐time Jobs
Supported by Project
CCI Funds 63.7
Full‐time Jobs DIRECTLY
Supported 32.1
Full‐time Jobs
INDIRECTLY Supported 13.1
Full‐time INDUCED Jobs 18.5
CARB's Job Co‐benefit
Modeling Tool True
1A. Within
disadvantaged census
tract False
1B. Within low‐income
census tract True
1C. Within 1/2‐mile of
disadvantaged
community AND within
a low‐income census
tract False
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Forest Health Program
2020 and 2021 Solicitation Applications
1D. Within low‐income
household False
Does not meet
qualifying criteria False
Step 2: Address a Need 2B. Recommended Approach ‐ Documentation of support Describe identified
community or
household need(s)
identified using the
approach above.
The 2019 Update to the CWPP for Mammoth Lakes located within the Mono County Multi‐Jurisdictional Hazard Mitigation Plan, identifies the non‐federal parcels being included in this proposal as High to Very High risk from wildfire to the Town of Mammoth Lakes. Stakeholders involved in the ESCCRP Planning Process have brought these units to our attention thereby facilitating their inclusion in this proposal. Letters of support are available upon request.
Step 3: Provide a
Benefit 3C. Significantly reduces fire risk to households within one or more disadvantaged/low‐income communities Describe the Benefit
Proposed treatments on the non‐federal parcels will significantly reduce the wildfire hazard by reducing the basal area of existing stands within Town open space and directly addressing fuels mitigation needs within the community identified in previous planning processes. Treatments on Federal lands address strategic areas that begin to provide breaks in the otherwise continuous fuels across the landscape where environmental compliance has already been completed to help avoid large scale high severity fire.
Local CAL FIRE Unit Fire
Plan True
Local Community
Wildfire Protection Plan True
Safeguarding California
Plan True
Strategic Fire Plan for
California True
California Forest Carbon
Plan True
CA Natural & Working
Lands Implementation
Plan True
California's Wildfire and
Forest Resilience Action
Plan True
Other True
Identify other plans not
listed above.
Global Warming Solutions Act of 2006
Mono County and the Town of Mammoth Lakes Multi‐Jurisdictional Hazard Mitigation Plan (including the Mono County Community Wildfire Protection Plan)
Identify the contact(s) at
the local CAL FIRE
Unit(s) that has/have
been briefed on this
proposed project.
Ryan Wimmer, Southern Area Forester I
FKU 4300
(916) 531‐8996
[email protected]
Robin Bellows, Central Area Forester I
(916) 224‐5584
[email protected]
Julie Howard, Forest Health Program Manager
(831) 345‐4942
[email protected]
David Haas San Bernardino Unit Forester I
BDU 3500
(909) 881‐6955
[email protected]
Is this project an
identified regional
priority? Yes
Discuss relationship to
these regional groups.
The Eastern Sierra Climate & Communities Resilience Project (ESCCRP) was born in tandem with the RFFCP East Subregion planning effort. This was in recognition by the Sierra Nevada Conservancy, after receiving local input, that the Town of Mammoth Lakes has significantly more complex fuels mitigation needs than most other communities in the Eastern Sierra. By addressing the needs in Mammoth, the rest of the region was more likely to receive equal representation. Additionally, the ESCCRP is likely the only project in the region that can attract the type of resources sorely needed to solve long overdue capacity issues like biomass, local workforce development, and longer‐term funding for needs like environmental compliance and comprehensive public outreach and education. With this knowledge, the ESCCRP not only participates in the RFFCP but works to advance the capacity‐ building effort in the Eastern Sierra. From its inception, the RFFCP and ESCCRP have been integrated, and the ESCCRP is actively working via this grant to address forest health needs within the community as well as the surrounding landscape. This project also works to address the most technically challenging acres within the Town limits. The ESCCRP Project Manager also serves on the RFFCP coordinating committee to make regional decisions about project prioritization and needs addressing foundational capacity issues. With a decade of shared history among the leaders of both respective efforts, this collaboration fell into place easily and will continue to work together to maximize the regional benefit.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Forest Health Program
2020 and 2021 Solicitation Applications
Community Engagement High
Primary project partner
#1
Stephen Calkins, Forester, Inyo National Forest
Role in project
The Inyo National Forest will be working in close partnership with the Whitebark Institute as the majority of the ESCCRP project area falls under Federal land ownership.
Email [email protected]
Letters of commitment True
Primary project partner
#2 Trevor Seck, Program Coordinator, National Forest Foundation Role in project #2 NFF will manage the contracts for the Lakes Basin pile burning as well as 542 acres of mechanical fuels reduction in the Three Creeks treatment areas.
Email #2 [email protected]
Primary project partner
#3 Genevieve Cross, Agency Relations Senior Advisor, Southern California Edison Role in project #3
SCE will continue routine veg management work and infrastructure hardening and upgrades with the goal of preventing unwanted ignitions from power grid as in‐kind match.
Email #3 [email protected]
Primary project partner
#4 Terry Erlwien, District 9 Deputy Director Maintenance & Operations, Caltrans Role in project #4 Caltrans will provide traffic control for fuels work occurring along State Highway routes in the eastern Sierra as needed.
Email #4 [email protected]
Annual operating
budget 0
Statement of
Qualifications True
Full Name Janet Hatfield
I do hearby attest and
certify that the above
and attached
information is true and
correct. True
Executed on
(MM/DD/YYYY) 12/08/2021
Submitter Email [email protected]
Member
State Approved
Created 08/12/2021 13:31
Updated 08/12/2021 13:31
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
1 Scope of Work: ESCCRP Phase I Implementation
Project Background: The Eastern Sierra Climate and Communities Resilience Project (ESCCRP) is a 56,000-acre collaborative forest restoration project on the Inyo National Forest and immediately adjacent lands of the eastern Sierra Nevada. In the face of rapidly increasing climate stressors, the need for proactive forest management action is urgent in order to build regional resilience. The ESCCRP has gathered a robust stakeholder group to aid in the planning of this project. Several areas within the larger project are NEPA ready and constitute most of the acres proposed under this funding award. This ESCCRP Phase 1 Implementation takes a bold and proactive step toward climate resilience in the Eastern Sierra. Doing so, we can better prepare ourselves for the increased pace and scale of work that this project brings to the region.
State Plan Consistencies: The proposed project would move California closer towards achieving the goals outlined in California’s Wildfire and Forest Resilience Action Plan, the Safeguarding California Plan, and the Strategic Fire Plan for California by increasing the pace and scale of forest health projects. Mechanically reducing fuels and then strategically implementing prescribed fire is an effort to protect forests and communities from large-scale, high-severity fire. The proposed project will help the Inyo National Forest (INF) and ESCCRP partners lead by example through proactive management, setting a precedent for future forest management projects in the Eastern Sierra.
California’s Forest Carbon Plan: This plan declares wildfire as the single largest source of carbon storage loss and GHG emissions from forested lands in the State. Through proactive management, the proposed project aims to reduce the severity and extent of future wildfires.
This project supports the Plan’s overarching goal to manage forests as healthy and resilient, long-term sinks of carbon that provide a range of ecosystem and societal benefits.
Natural and Working Lands Climate Change Implementation Plan: Through the forest management actions proposed, we aim to manage our natural lands to further reduce greenhouse gases and maintain them as a resilient carbon sink by promoting old growth forest characteristics, more capable of sequestering carbon long term. The proposed actions will help the State achieve its longer-term climate goals for natural and working lands.
California Global Working Solutions Act of 2006: This legislation recognizes one of the potential adverse impacts of global warming to be a reduction in the quality and supply of water to the State from the Sierra snowpack. The proposed project applies thinning treatments developed from the best available science to reduce the risk of catastrophic fire. These actions will improve headwater forest health, thereby avoiding large scale catastrophic loss of forest cover. Healthy forests have well known benefits that maintain water quality, and positively influence streamflow and timing of runoff from the Sierra snowpack.
The proposed project aligns with the efforts of the CAL FIRE San Bernardino Unit Fire Plan to help prevent catastrophic wildfires. The project embodies the mission of the San Bernardino Unit: “work together today for a healthier, safer, and more resilient tomorrow.” On the local scale, the proposed project supports the Mono County and the Town of Mammoth Lakes MultiJurisdictional Hazard Mitigation Plan (including the Mono County CWPP); the proposed treatments within the Town’s municipal boundary are identified as high and very high wildfire hazard to the community. Managing these forests within the Town improves project effectiveness and begins building resilience at the community and landscape levels.
Proposed Project Activities: There are multiple NEPA-ready treatment areas within the ESCCRP, as well as 80 acres of open space within the Town of Mammoth Lakes under nonfederal ownership. A table with treatment unit details follows. Coordination of biomass disposal DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
2 for select treatment areas will be approached as a pilot project to determine best approach for various units to meet both short and long-term environmental and economic goals.
Treatment Area Acres Treatment Type NEPA/CEQA Estimated Completion
Reds Meadow (FR-1, FR-2, FR-4, FH-3, FH-4) 448 Hand Thin Reds Meadow 12/2022 Reds Meadow (FR-3) * 300 Rx Fire Reds Meadow 12/2024
Camp High Sierra 35 Hand Thin TBD 12/2022
Mammoth Creek Parcels 29 Hand Thin TBD 12/2022
Bell Shaped Parcel 16 Hand Thin TBD 12/2023
Lakes Basin (23 units) 542 Pile Burn Lakes Basin 03/2024 Sherwin 2 Scenic (T3) ** 88 Mechanical Thin Sherwin 2 Scenic 12/2023 Sherwin 2 Scenic (T6) 38 Aspen Regen Sherwin 2 Scenic 12/2022 395 Median (Units 1-9) 118 Mechanical Thin 395 Median 12/2023 Three Creeks (0370003, 0370006, 0370012) 542 Mechanical Thin Three Creeks 12/2024 Treatment total acres 2156
* The Reds Meadow FR-3 NEPA unit area is 442 acres as stated in the GIS attribute data but only 300 acres are expected to fall within the RX fire boundary due to topographic constraints. ** The Sherwin 2 Scenic T3 unit is divided into units T3a & T3b in the GHG workbook; unit T3a is inside the Shady Rest Campground and unit T3b is outside the campground Project Tasks
Task 1: Project Management & Administration
1.1. Project management & coordination
1.2. Administer & manage subcontracts and agreements
1.3. Routine invoicing & reporting
1.4. Grant agreement signage compliance
Task 2: Stakeholder Engagement & Coordination
2.1. Coordination of all treatment units with appropriate partners
2.2. Development of Prioritization Framework for the entire ESCCRP planning area
2.3. ESCCRP stakeholder meetings as needed
Task 3: Develop Bid Packages for Thinning Treatments
3.1. Draft RFPs for timber management services
3.2. Circulation of RFPs & selection of best value bid
3.3. Negotiation & execution of all contracts
Task 4: Prescribed Fire Planning & Implementation
4.1. Draft & circulate inquiry for Reds Meadow Rx burn plan development services
4.2. Circulate RFP for contract pile burning services for Lakes Basin
4.3. Evaluate bids and award contract
4.4. Draft and approve Rx Burn Plans for broadcast and pile burning Reds Meadow Units
4.5. Certify, approve, & execute burn plan operations (Reds Meadow)
4.6. Execution and oversight of contractor led pile burning (Lakes Basin) DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
3 Task 5: CEQA Environmental Compliance & Permitting
5.1. Circulate inquiry for CEQA environmental planning services for non-federal units
5.2. Select, negotiate, & execute contract for CEQA
5.3. File SB901 exemptions for NEPA ready units
5.4. Define project activities for non-federal parcels with an appropriate forestry professional
5.5. File CEQA documents with appropriate authorities
5.6. Secure SWRCB Timber Waiver(s) as needed
Task 6: Forestry Operations: Unit Prep. Contractor Oversight and Monitoring
6.1. Unit layout & marking
6.2. Photo monitoring
6.3. Field inspections support in coordination with INF and daily log completion
6.4. GPS verification of units completed and associated map generation Task 7: Biomass Technology Pilot & Planning
7.1. Establish contract for long term biomass planning (builds off NFWF grant)
7.2. Analysis & identification of short-term biomass technology for immediate use
7.3. Economic analysis and acquisition of technology prescribed in task 7.2
7.4. Train, coordinate, & pilot use of technology on units as appropriate
7.5. Negotiation & contracting of short-term technology owner/operator responsibilities
7.6. Development of proposed use and maintenance plan of short-term biomass technology
7.7. Identification of long-term biomass solution commensurate with ESCCRP
7.8. Site selection of longer-term biomass technology
Task 8: Public Outreach & Education
8.1. Site selection, layout & planning of forest health demonstration forest
8.2. Education & Outreach content development and circulation to the public
8.3. Implement USFS FireWorks Curriculum in local schools
8.4. Hosting of public media events, publications of printed material, forestry/fire talks Diverse Management Actions: The proposed management actions would restore 2,156 acres of priority landscape of the ESCCRP, using hand and mechanical thinning operations and prescribed fire. Combined, these treatments will shift the current forest structure toward more desired conditions. Thinning and fuel reduction treatments are designed to shift stocking levels, species composition, and structure towards the natural range of variation, thereby improving resilience against disturbance events such as fire, drought, and insect and disease induced mortality. Through the combination of forest treatments, the proposed project aims to promote resilient forest ecosystems, protect the community from wildfire, strengthen our rural economies, and help prepare the ESCCRP partners for action. The intent of the proposed project is in alignment with the goals of the CAL FIRE Forest Health Program. Securing California Climate Investments funding through this proposal is crucial to commencing on-the-ground activities and initiating the long-term strategy of the ESCCRP.
Planning, Outreach & Education: Planning efforts under this work scope include identification of appropriate biomass technologies commensurate with project scale and immediate needs, burn plan development, CEQA, and development of a scientifically robust treatment prioritization framework. In addition, a demonstration forest will be designed to augment outreach and education efforts that are considered essential for success given the high-profile nature of the project. These combined efforts will enable the Whitebark Institute and our USFS partners to restore the most important units first, tackle steep technical areas using fire instead of expensive hand treatments, test the disposal of biomass in a more environmentally responsible and cost-effective manner, and help improve public understanding of the need for forest restoration across the Sierra.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
4 Experienced Partners: The Whitebark Institute a nonprofit with a focus on interdisciplinary environmental work, consists of experienced local professionals who have been involved with environmental issues in the Eastern Sierra for decades. Whitebark Institute staff are currently leading the broader ESCCRP planning and RFFCP efforts. To implement the proposed project, the Whitebark Institute will be partnering closely with the Inyo National Forest, the National Forest Foundation, Southern California Edison, and Caltrans to accomplish the work. The National Forest Foundation was selected to help in the implementation of the project as we transition to the increased workload and allow Whitebark to build and train staff to be better prepared for future implementation work. Southern California Edison is contributing match for the planned vegetation mitigation efforts inside the project area. Caltrans will be providing traffic control on units that parallel State Highway routes. Beyond this implementation phase, we have assembled water agencies, local governments, environmental groups, as well as regional and state agencies to help us continue to plan and implement the entirety of the project.
Enduring Project Benefits: The proposed project promotes social, economic, and environmental sustainability in the Eastern Sierra. Forests with attributes within the natural range of variation have demonstrated their ability to reduce fire severity and maintain forest vigor. Highly vigorous trees are much more resistant to bark beetles, drought, and other climatedriven stressors, reducing the likelihood of tree mortality. Open forests also tend to have positive influences on snow retention and attenuating streamflow. Benefits from the treatments proposed will be maintained using prescribed fire. An INF forest-wide prescribed fire NEPA project is nearing a decision that will allow the use of prescribed fire as a management tool to insure these investments.
Additionally, the treatment activities proposed will begin to reduce the risk of large-scale catastrophic wildfire. This reduction in wildfire risk benefits the local community, sensitive fish and wildlife habitat, and also safeguards irreplaceable ecosystem services on which the local economy depends. Importantly, the activities also promote climate adaption, enable outreach opportunities, provide for safer and more effective emergency response from fire personnel, and better prepare all ESCCRP partners for action. The enduring benefits from the proposed project will be further advanced by future phases of the ESCCRP.
Mitigation of Impacts: The Inyo National Forest Land Management Plan (2019) clearly outlines desired conditions for forest types, several of which are included within this project scope. The plan outlines standards by which the INF will comply on all future projects on numerous topical levels. These standards are implemented into decision notices of NEPA documents and specify standard prevention practices for mitigating the spread of invasive species, protecting sensitive plant and animal species, and prevention of adverse soil impacts. Baseline standards include migratory bird limited operating periods, soil moisture baselines, avoiding disturbance of known archaeological and rare botanical sites, minimizing impacts on rare wildlife species, and inspection and cleaning of specialized equipment and vehicles to reduce the spread of invasive species. Specialized species concerns are addressed on a per unit basis as identified by surveys by interdisciplinary specialists.
Biomass Planning: The ESCCRP Project Manager worked with partners in early 2020 to secure funding to address the biomass needs of the region. With funding from the National Fish and Wildlife Foundation (NFWF), TSS Consultants has been funded to support technical analyses that will yield matrices and associated recommendations for both immediate and longterm biomass technologies that meet current and future needs of biomass utilization in the Eastern Sierra. Funding from that award fell shy of meeting the ESCCRP full needs and so one final task has been included in this work scope. Final deliverables funded by CAL FIRE under this award will be a renewable energy technology assessment and the selection and an associated site review matrix. The full scope of services from TSS funded by the NFWF grant is available upon request.
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Worksheet 1A: Grant Info
Budget Item Description
Units
(if applicable)
Rate
(if applicable)
CAL FIRE Grant
Share
Program
Income Grantee Match Total
A. Salaries and Wages
(Job title/Classification/Role) (# hours) ($/hour) $258,158.00 $0.00 $0.00 $258,158.00 Project Director Contracts & Agreements 152 $80.00 $12,160.00 $12,160.00 Project Manager
Project Oversight & Coordination, ESCCRP Planning, Non-Fed Timber ops, Capacity building, mentorship of new Project Managers 1200 $70.00 $84,000.00 $84,000.00 Project Coordinator Field Operations on Federal Lands 1400 $55.00 $77,000.00 $77,000.00 Project Assistant
Grant Admin reporting, GIS, website maintenance, field work & staff support 1600 $40.00 $64,000.00 $64,000.00
RRFCP Outreach Coordinator
Development & Implementation Outreach & Education Plan for ESCCRP 200 $65.00 $13,000.00 $13,000.00
Program Administrator Accounting, finance tracking, vendor payments 150 $53.32 $7,998.00 $7,998.00 B. Employee Benefits
(Job title/Classification/Role) (# hours) ($/hour) - - - - Included in hourly rates above -
C. Contractual
(Role in project)
(e.g., # hours,
# acres, # BDT)
(e.g., $/hour,
$/acre, $/BDT) $4,100,948.45 - $1,600,000.00 5,700,948.45 Inyo National Forest-Agency
oversight
Agency authority and oversight of all units managed otherwise by partners. Sign off on all units post-implementation + associated overhead with INF SOW $65,799.86 $65,799.86
Inyo National Forest- Rx Burn
Reds Meadow Rx fire broadcast burning. Including plant and cultural surveys & AD hire crews. INF leads on 300 acres- Reds Meadow Unit FR-3 ($928.85/acre) $278,654.40 $278,654.40
National Forest Foundation- Project
Management Project Management & Associated overhead as assigned in SOW $208,000.00 $400,000.00 $608,000.00 National Forest Foundation- Timber
Contracts
Oversight of contracts on 542 acres of Three Creeks mechanical units ($2500/acre) and 542 acres of Lakes Basin pile burning ($400/acre), short term biomass pilot project coordination($400/acre) @ Three Creeks Units $1,788,600.00 $1,788,600.00
Whitebark Institute - Timber
Contracts
Whitebark Administered Units (Reds Meadow Units FR1, FR2, FR4, FH3, FH4 ($2200/acre) 395 Median ($2500/acre), Sherwin 2 Scenic($2450/acre), Non-Federal Units ($1700/acre) $1,690,894.19 $450,000.00 $2,140,894.19 CAL FIRE Tracking # 20-FH-BDU-923
Project Title: ESCCRP: Phase I Implementation
CAL FIRE Forest Health Program
California Climate Investments
(Required from all aplicants.
For Research Program applicants with two-phase
projects, use this sheet for Phase 1 budget only.)
Whitebark Institute
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Rx Burn Plan Consultant Reds Meadow Rx Fire Burn Plan Development $15,000.00 RPF- Professional CEQA Services CEQA for all non-Federal parcels within Town of Mammoth Lakes $15,000.00 $15,000.00 Biomass Planning Consulting Long Term Biomass Planning $24,000.00 $24,000.00 Consultant Prioritization Planning ESCCRP Treatment Prioritization Framework Development $15,000.00 $15,000.00 Cal Trans Traffic Control for Hwy 395 Units TBD
Southern California Edison Vegetation Management - Protection of Power Grid Infrastrcutrure $750,000.00 $750,000.00 E. Supplies 7,663.50 - - 7,663.50
Field Vest Cruise Vests 2 $55.50 $111.00 $111.00
Clinometer Sunto Clinometer 3 $145.00 $435.00 $435.00
DBH Tape DBH Tape 4 $45.00 $180.00 $180.00
Compass Compass 2 $50.00 $100.00 $100.00
Flagging Flagging 35 $2.50 $87.50 $87.50
Tree Marking Paint Tree Marking Paint 10 $5.00 $50.00 $50.00 Software ESRI/AVENZA/CAL Topo Subscriptions 6 $100.00 $600.00 $600.00 GPS Garmin GPS 2 $350.00 $700.00 $700.00
Printer Office Printer 1 $400.00 $400.00 $400.00
Computers Laptop computers/monitors 2 $2,500.00 $5,000.00 $5,000.00 F. Equipment $135,000.00 - $135,000.00
Short term biomass solution
Air curtain burner or tracked chipper or equivalent (TBD by TSS consultants as part of NFWF grant) 1 $135,000.00 $135,000.00 $135,000.00 G. Other 17,548.80 - - 17,548.80
Travel Routine travel to field units from office 4105 $0.56 $2,298.80 $2,298.80 Insurance Insurance coverage requirements for Timber Contracts 3 $1,166.67 $3,500.00 $3,500.00 Legal Review Contract Review for 3 Timber Contracts 30 $325.00 $9,750.00 $9,750.00 Professional Printing Printing outreach & education materials & grant signage fabrication 400 $5.00 $2,000.00 $2,000.00 TOTAL DIRECT COSTS $4,519,318.75 - $1,600,000.00 6,119,318.75 INDIRECT COSTS (9%)
(12% max for CAL
FIRE Grant Share
and Program
Income, excluding
equipment) 394,589.06 394,589.06
TOTAL GRANT PROPOSED COSTS $4,913,907.81 $0.00 $1,600,000.00 $6,513,907.81
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Worksheet 2: Treatment Areas
Applicant:
Application ID:
List only one ownership type and only one treatment type per row. You may need to list each area more than once.
Add more rows if needed. All treatment areas must be included.
See Reference Tables for input options -->
TreatmentNumber TreatmentArea OwnershipType Acreage Treatment Objective Treatment Activity StatusNEPA StatusCEQA LeadAgency GrantFunds MatchingFunds 1 Reds Meadow (FR1, FR2, FR4, FH3, FH4) USFS 448 Fuels reduction Thinning Complete Not started CAL FIRE $ 985,600.00 2 Reds Meadow (FR3) USFS 300 Prescribed fire Understory burn Complete Not started CAL FIRE $ 201,000.00 3 Camp High Sierra Other Public 35 Fuels reduction Thinning N/A Not started CAL FIRE $ 59,500.00 4 Mammoth Creek Parcels Other Public 29 Fuels reduction Thinning N/A Not started CAL FIRE $ 49,300.00 5 Bell Shaped Parcel Other Public 16 Fuels reduction Thinning N/A Not started CAL FIRE $ 27,200.00 6 Lakes Basin (23 Units) USFS 542 Fuels reduction Pile burn Complete Not started CAL FIRE $ 216,800.00 7 Sherwin2 Scenic-T3 (Units a,b) USFS 88 Fuels reduction Thinning Complete Not started CAL FIRE $ 220,000.00 8 Sherwin2 Scenic-T6 USFS 38 Fuels reduction Thinning Complete Not started CAL FIRE $ 91,200.00 9 395 Median (Units 1-9) USFS 118 Fuels reduction Thinning Complete Not started CAL FIRE $ 295,000.00 10 Three Creeks (0370003, 0370006, 0370012) USFS 542 Fuels reduction Thinning Complete Not started CAL FIRE $ 1,355,000.00 11 Multiple Biomass Pilot (Three Creeks Units) USFS 542 Fuels reduction Biomass removal Complete Not started CAL FIRE $ 216,800.00 12 Multiple Pile Burn (FR1, FR2, FR4, FH3, T6) USFS 427 Fuels reduction Pile burn Complete Not started $ - TBD 13 Multiple Firewood (FH4, T3, 395 Median, Non_Fed Units) USFS 344 Fuels reduction Biomass removal Complete Not started $ - TBD 2698 $ 3,717,400.00 0
Sums -- -- -- -- -- -- -- 0
Total acres treated in grant project: 2698
Total acres treated in grant project:
Whitebark Institute
CAL FIRE Forest Health Program
California Climate Investments
(Forest Health: Required for all applicants.
Research and Forest Legacy: Complete this worksheet only if field treatments will be implemented using grant funds.)
CAL FIRE Tracking # 20-FH-BDU-923
Project Title: ESCCRP: Phase I Implementation
20-FH-BDU-923
Inyo National Forest
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
CAL FIRE Forest Health Program
CAL FIRE Tracking# 20-FH-BDU-923 California Climate Investments Project Title: ESCCRP: Phase I Implementation (Required for all applicants:
Forest Health, Research, and Forest legacy.)
Worksheet 3: Work Plan & Timelme
Applicant: Inyo National Forest
Application ID: 20-FHJ-BDU-923
For each treatment area or major task In this application, list the associated activities cw phases of work and show tlmeline by quarter.
Activities associated with treatment Implementation shoukl be orcanized by treatment area. All treatment areas or other activities must be lnduded.
See examples below. Add more rows ff needed.
2021 2021 2011 2022 2022 2022 2022 2023 1023 2023 2023 2024 2024 Whitebark Institute
1024 2024 2025
TreatmentArff Activity and Treatment Number May-June Jul-Sep Oct-Dec Jan-Mar Apr-Jun Jul-S.p Oct-Dec Jan-Mar Apr-Jun Jul-S.p Oct-Dec Jan-Mar April-June Jul-Sep Oct-Dec Jan-Mar Reds Meadow Hind Thin 5B901 Exemption
Timber Waiver Reds Meadow
Planning-Layout/Marking
Contracting
Treatment 1: Hand Thin (FR-1, FR-2, FR-4)
Treatment 12: Biomass Removal (FR-1, FR-2, FR-3)(Pile Bum) Treatment 1: Hand Thin (FH-3, FH-4)
Treatment 13: Biomass removal (FH-3, FH-4)(Firewood Collectlon) Reds Meadow Rx Bum Contracting
Burn plan development & approval
Treatment 2: Understory burn (FR-3)
C.mp Hlch Sien. City of LA CEQA
Planning-Layout/Marking
Contracting
Treatment 3: Hand Thin
Treatment 13: Bomass removal (Firewood, Chip/Haul)
TOML 0wned Parcels CEQA
Planning-Layout/Marking
Contracting
Mammoth Creek Parcels (MCP) Treatment 4: Hand Thin (MCP) Bell Shaped Parcel {BSP) Treatment S: Hand Thin (BSP)
Treatment 13: Biomass removal (Firewood, Chip/Haul)
lllkesBasln 58901 EKemptlon
Contracting
Treatment 6:PileBurn
Sherwin 2 Scenic- T3 (■,b) 58901 EKemptlon
Shady Rest campground Planning-Layout Marking
Contracting
Treatment 7: Mechanical Thin {T3a, T3b)
Treatment 13: Biomass removal {T3a, T3b) (Firewood collection) Sherwin 2 Scenic- T6 58901 Exemption
Sherwin Creek campground Planning-Layout Marking
Contracting
Treatment 8: Hand Thin {T6)-Aspen Regen
Treatment 12: Biomass removal {T6) (PIie Burn)
395 Median !Units 1-9 SB901 &emption
Planning-Layout/Marking
Contracting
Treatment 9: Mechanical Thin (Units 1-9)
Treatment 13: Biomass removal Units 1-9 (Firewood collection) Three Creeks IAII Units) SB901 &emption
Planning-Layout/Marking
Contracting
Treatment 10; Mechanical Thin (All Units)
Treatment 11: Biomass removal • (Pilot use of Biomas tech) Project M■n■sm■nt & Admlnlstr■t Overall Project Management & Coordination Taskl Draft,CirculateRFPs
Project Site Visits
Review, award, eKecute and manage contracts
Invoicing/Reporting
Grant Signage Compliance
Photo Monitoring
Stakeholder Ent: .. ement & Coordl Coordination of treatments with ESCCRP partners Task 2 Develop ESCCRP Prioritization Framework for future treatments ESCCRP Stakeholder Meetings {Quarterly or as needed)
Biomass Pl■nni .. Develop & EKecute Contract for Biomass Planning Task7 Analysis & Identification of short term biomass technology Acquisition of short term biomass equiptment for use on pilot Long term renewable energy technology assessment
Ranked Technology Provider list
Site Matril( for appropriate technology <>utre■ch a Education Collaboratively Plan Demonstration Forest Tasks Draft Outreach & Eductation Plan for ESCCRP
Develop Outreach Content for ESCCRP
Distribute Outreach & Education materials to public
See Timeline specific to treatement areas above
See Tlmellne specific to treatement areas above
See Timeline specific to treatement areas above
DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Eastern Sierra Climate and Communities Resilience Project 0 1.25 2.5 5 ¯ Miles
Working together to promote resilient landscapes, build fire adapted communities, and provide for safe and effective wildfire response.
Map by: jh Plumas Corp
Legend
ESCCRP Project Boundary
Treatment Type
Pile burn
Thinning
Understory burn
ReduceWildfireRisksToEcosystems
Value
1 2
3 4
5 ESCCRP Phase I Treatments: NEPA Ready Units and Units within the Town of Mammoth Lakes DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Eastern Sierra Climate and Communities Resilience Project 0 1.25 2.5 5 ¯ Miles
Working together to promote resilient landscapes, build fire adapted communities, and provide for safe and effective wildfire response.
Map by: jh Plumas Corp
Legend
ESCCRP Project Boundary
Treatment Type
Pile burn
Thinning
Understory burn
WildfireThreatToCommunities
Value
1 2
3 4
5 ESCCRP Phase I Treatments: NEPA Ready Units and Units within the Town of Mammoth Lakes DocuSign Envelope ID: 88370A3D-559F-491D-A6E8-FBD0DAC0B83A
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Update on Emergency Response and continued necessary emergency work provided for in Resolution 23-29.
Council Meeting Date: 6/21/2023
Prepared by: Daniel C. Holler, Town Manager
Recommended Motion: Staff is recommending, Council make the finding that existing damages to Town facilities and infrastructure resulting from the extreme winter weather are such that the emergency work provided for in Resolution 23-29 is still necessary. (This action requires a 4/5ths Vote.)
Summary:
Town facilities and infrastructure impacted by the extreme winter weather are still in a state of disrepair impacting the welfare and safety of the community. Damage to sidewalks, drainages, fencing, signage, and facilities is substantial. As the snow melts additional damage to curbs and gutters, drain inlets, signage, fencing, facilities, ADA detectable surfaces, and sidewalks continue to be more apparent. On May 17, 2023, the Council adopted Resolution 23-29 authorizing the emergency repair of these damages and the procurement of the necessary equipment, services, and supplies for the repair, without a competitive bidding process. The need for the work authorized by this resolution continues to be necessary to provide for public welfare and safety. A copy of the resolution is attached for Council information.
Staff will provide updates on other actions taken in response to the declared emergency and the work achieved under the emergency contract. Staff is monitoring and evaluating weather conditions including flooding potential and will consider recommending action in July to terminate the locally declared emergency.
RESOLUTION 23- 29
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH
LAKES, STATE OF CALIFORNIA, FINDING THAT EMERGENCY
CIRCUMSTANCES JUSTIFY AWARDING A CONTRACT FOR TOWN
INFRASTRUCTURE AND FACILITIES DAMAGED BY EXTREME WEATHER
INCLUDING FENCING, PARKS, REGULATORY, STREET AND WAY
FINDING SIGNAGE, SIDEWALK, CURB, GUTTER, DRAINAGE INLETS, ADA
REQUIRED DETECTABLE WARNING SURFACES AND RELATED ITEMS
WITHOUT COMPETITIVE BIDDING
WHEREAS, California law generally requires the Town to award contracts for public projects" in excess of $1, 000 to the lowest bidder after the completion of a competitive bidding process; and
WHEREAS, Public Contract Code Section 20168 provides that in case of emergency the Town Council may pass a resolution by a four -fifths vote declaring that the public interest and necessity demand the immediate expenditure of Town funds to safeguard life, health, or property, and that if such a resolution is adopted the Town may expend any sum required in the emergency without complying with competitive bidding requirements; and
WHEREAS, Public Contract Code Section 22050 authorizes the Town Council, with a four -fifths vote, to " repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts" ifthe Town Council finds, based upon substantial evidence, that the emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency; and
WHEREAS, Mammoth Lakes has experienced extreme weather conditions during the winter of 2022- 2023, with historic accumulations of snow, leading the Town Manager to proclaim a state of emergency on March 3, 2023, which proclamation was ratified by the Town Council on March 7, 2023, with a renewed state of emergency declared by the Town Manager on March 27, 2023 and ratified by proclamation ofthe Town Council on March 31, 2023; and
WHEREAS, the extreme weather conditions, response and snow accumulations have caused significant damage to Town facilities and infrastructure including damage to fencing, curbs, gutters, drain inlets, roads, ADA required Detectable Warning Surfaces, street signs, wayfinding signs, warning signs and regulatory signage; and WHEREAS, the Town Council finds that as a result ofthe weather - caused damage to Town facilities and infrastructure and pursuant to Public Contract Code Section 20168 the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, safety, and property in the Town of Mammoth Lakes; and