Mammoth Lakes City Council
December 4, 2024

Town Council Agenda

Wednesday, December 4, 2024, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Mayor Bill Sauser, Mayor Pro Tem Chris Bubser, Councilmember Sarah Rea, Councilmember Amanda Rice, Councilmember John Wentworth NOTE: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Town Clerk at (760) 965-3602. Notification 48 hours prior to the meeting will enable the Town to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 13.102-35.104 ADA Title II)
NOTE: Materials related to an item on this agenda submitted after distribution of the agenda packet are available for public inspection in the Town Offices located at 437 Old Mammoth Road, Suite 230 during normal business hours. Such documents are also available on the Town of Mammoth Lakes website at www.townofmammothlakes.ca.gov subject to staff’s ability to post the documents before the meeting.

NOTE: You may attend the Town Council meetings in person or watch them on the Town of Mammoth Lakes' website at www.townofmammothlakes.ca.gov , on the local government cable channel 18, or via Zoom. Public comments can be submitted to the Town Clerk at [email protected]. before and during the meeting, or may be made in person or via Zoom.

NOTE: All comments will be limited to a speaking time of five minutes.

ZOOM INFORMATION
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1. CALL TO ORDER AND ROLL CALL
Councilmember Rea will be participating remotely from the Lobby of Hotel Les Tipaniers located at Papetoai 1002, Moorea 98729, French Polynesia.

2. PLEDGE OF ALLEGIANCE

3. PUBLIC COMMENTS
The Public Comment portion of the agenda provides the public with an opportunity to address the Town Council on matters not otherwise listed on the agenda. Under California law the Town Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the Town Council may briefly respond to comments or questions from members of the public. Therefore, the Town Council will listen to all public comment, but will not generally discuss the matter or take action on it. Requests for service from the Town may also be made at the Town offices during regular business hours.

Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration.

4. ADDITIONS TO THE AGENDA
Opportunity to add urgency items pursuant to Government Code Section 54954.2(b)2, if necessary.

5. COUNCIL PRESENTATIONS

5.1 Recognition of John Morris as the recipient of the Mayor's Spirit of Mammoth Award.

5.2 Recognition of outgoing Councilmember Sarah Rea.

5.3 Recognition of outgoing Mayor Bill Sauser.

6. COUNCIL REORGANIZATION

6.1 Adopt the resolution reciting the fact of the Municipal Election held on November 5, 2024, declaring the result and such other matters as provided by law, including the administration of the oath of office to newly-elected Councilmembers.

6.2 Town Council Appointments to Commissions, Committees, and Boards.

6.3 Appointment of Mayor and Mayor Pro Tem.

7. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED)

7.1 December 2024 Public Works Engineering CIP update.

8. STAFF PRESENTATIONS

8.1 Fiscal Year 2024-25 Budget Book Presentation.

9. CONSENT AGENDA

9.1 Approve the minutes of the regular meeting of November 20, 2024.

9.2 Adopt Resolution 24- repealing Resolution 17-61 regarding Town Council Rules of Procedure and adopting a Guide to Town Council Processes and Procedures.

9.3 Award contract for Frontage Road Snow Trucking to Chuck Villar Construction, Inc.

9.4 Accept Check Register 11/20/24 in the amount of $2,931,378.39.

10. POLICY MATTERS

10.1 Town Council Strategic Priorities and Key Objectives Statement Review.

11. COUNCILMEMBER REPORTS
Informational reports from Councilmember representatives on committees, commissions, and organizations; general reports on Councilmember activities.

12. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, December 18, 2024 at 4:00 p.m.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt the resolution reciting the fact of the Municipal Election held on November 5, 2024, declaring the result and such other matters as provided by law, including administration of the oath of office to newly elected Councilmembers.

Council Meeting Date: December 4, 2024
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Adopt the resolution reciting the fact of the Municipal Election held on November 5, 2024, declaring the result and such other matters as provided by law, including administration of the oath of office to newly elected Councilmembers.

Summary:

The California Elections Code establishes regulations and procedures pertaining to Municipal Elections. On November 5, 2024, a Municipal Election was held in the Town of Mammoth Lakes to elect two members of the Town Council. Pursuant to State law, the Council adopted Resolutions 24-13 and 24-14 calling and giving notice of the election and requesting that the Mono County Board of Supervisors consolidate the election. These resolutions authorized the County to conduct the election on behalf of the Town and to canvass the result. Elections Code Section 15372 allows the County 28 days in which to complete the canvass. Once the County has canvassed the election and provided an official “Statement of Results” to the Town Clerk, the Council may meet and adopt a resolution to declare the results pursuant to Section 15400, incorporating the “Statement of Results” into the Resolution as “Exhibit A.” The resolution and exhibit are attached for Town Council approval.

Mono County will be certifying the election results on Tuesday, December 3, 2024 so the resolution with the attached Statement of Results will be provided on Wednesday, December 4, 2024 before the Town Council meeting.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Town Council Appointments to Commissions, Committees, and Boards Council Meeting Date: December 4, 2024
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Review the list of appointments and make changes as appropriate. Council may also wish to eliminate assignments that are no longer relevant, and/or make appointments to new commissions/committees as appropriate.

Background Information: The Town Council is represented by its members on several commissions, committees, and boards. The selected Councilmember represents the Town by serving as a voting member of the body and reporting back to other members of the Council at regular meetings under the “Councilmember Reports” agenda item. Typically, the Council reviews the Committee/Commission assignments annually, as part of its reorganization process. A description of each committee/commission/board is attached.

The majority of the meetings held by the various commissions, committees, and boards are subject to the Brown Act as they meet the legal requirement of being legislative bodies. Councilmembers may attend any of the noted meetings to listen and learn what is being discussed. Two of the current assignments, the Mono County Collaborative Planning Team (CPT) and the Mono County Treasury Oversight Committee, are currently assigned to staff, per Town Council direction. Staff members also serve as alternate members, where designated. The following list represents current assignments of the Town Council.

Councilmembers may request assignments or change their assignments.

Land Use:

Local Agency Formation Commission (LAFCO) – Rea, Rice, and Bubser as alternate Airport Land Use Commission – Rea, Rice, and Bubser as alternate Mono County Collaborative Planning Team (CPT) – Senior Planner Kim Cooke and Rice as alternate Intergovernmental Relations:

Town and County Liaison Committee – Sauser, Bubser, and Town Manager and Rea as alternates Desert Mountain Division of the League of California Cities – Sauser and Town Manager as alternate Eastern Sierra Council of Governments (ESCOG) – Bubser, Wentworth, and Sauser as alternate Great Basin Unified Air Pollution Control District – Wentworth and Bubser as alternate League of California Cities City Voting Delegate – Sauser and Town Manager as alternate California Joint Powers Insurance Authority Board – Rea and Assistant to the Town Manager as alternate Transportation:

Local Transportation Commission (LTC) – Bubser, Sauser, Paul Chang, and Town Manager as alternate Eastern Sierra Transit Authority (ESTA) Board – Bubser and Sauser Local Issues:

Mammoth Lakes Tourism (MLT) Board – Wentworth
Mammoth Lakes Recreation (MLR) Board – Rea
Mammoth Lakes Housing (MLH) Board – Rice
Treasury Oversight Committee – Finance Director and Town Manager as alternate

1 Airport Land Use Commission
This Commission is mandated by the State Public Utilities Code 21670. The purpose of the Commission is to provide for the orderly development of the airport and the area surrounding the airport so as to promote the overall goals and objectives of the California airport noise standards and to prevent the creation of new noise and safety problems. This Commission is administered by Mono County. This Commission is subject to the requirements of the Brown Act.

The Commission includes:
 2 members – Mono County Board of Supervisors
 2 members – Mammoth Lakes Town Council
 2 members that represent airports (staff members)
 1 member of the public
Current Council Appointments
Sarah Rea, Councilmember
Amanda Rice, Councilmember
Chris Bubser, Mayor Pro Tem (alternate)
Meeting schedule
As needed; infrequently (last meeting was in 2015).

California Joint Powers Insurance Authority (CJPIA) Board Each CJPIA member agency has an appointed director that serves as a member of the board of directors. As a member of the CJPIA, the Town is required to certify a director and alternate(s) every year. The director must be an elected official, but an alternate can be either elected or a staff member. The director participates in Board meetings and votes on behalf of the Town.

Current Council Appointments
Sarah Rea, Councilmember
Pam Kobylarz, Assistant to the Town Manager (alternate) Meeting schedule
One annual meeting typically held in July in La Palma, CA.

Note that the CJPIA provides the attendee with a $100 stipend and also reimburses for lodging and travel costs up to $600.

2 Desert Mountain Division of the League of CA Cities
The Town of Mammoth Lakes is a member of the League of CA Cities. There are 16 Regional Divisions of which the Desert Mountain is one. The Desert Mountain Division is comprised of both elected and professional city staff from 15 cities/towns that work together to develop regional informational programs and carry out grassroots activities to support specific legislative, regulatory, and ballot measure goals. The Division also participates in policy development by appointing representatives to the League’s board of directors, resolutions, and policy committees.

The Councilmember assigned to the Desert Mountain Division of the League of CA Cities acts as the Town’s representative for the League. An appointed representative (or alternate) is required; however, this could be a staff member if desired by the Council. Administration of this meeting is conducted by the Secretary/Treasurer of the Desert Mountain Division, who is usually a staff member of the current president’s agency.

Current Council Appointments
Bill Sauser, Mayor
Town Manager (alternate)
Meeting schedule
Quarterly meetings that rotate location between the member cities.

Eastern Sierra Council of Governments (ESCOG) Joint Powers Authority (JPA)
The ESCOG JPA consists of two representatives from each of the following agencies:

Mammoth Lakes Town Council, City of Bishop City Council, Inyo County Board of Supervisors, and Mono County Board of Supervisors. Since the Town of Mammoth Lakes is a member of the COG, two appointments are required. The purpose of the Committee is to have an open meeting process to discuss items of mutual interest and to have a process in place to give updates on projects and work programs of mutual interest and benefit. This Commission is subject to the requirements of the Brown Act.

Current Council Appointments
Chris Bubser, Mayor Pro Tem
John Wentworth, Councilmember
Bill Sauser, Mayor (alternate)
Meeting schedule
The Committee meets the fourth Wednesday of even months. Meetings may be adjusted and/or cancelled based on members’ availability, agenda items, or other conflicts.

3 Eastern Sierra Transit Authority (ESTA) Board
The Joint Powers Authority (JPA) that established ESTA requires that two representatives from each of the member agencies sit on the Board. These agencies include Town of Mammoth Lakes, Mono County, City of Bishop, and Inyo County. The Board addresses policy matters and makes recommendations and/or actions on other items that impact the Authority such as grants.

ESTA staff are responsible for administration of this meeting. This Commission is subject to the requirements of the Brown Act.

Current Council Appointments
Bill Sauser, Mayor
Chris Bubser, Mayor Pro Tem
Meeting schedule
Monthly, the second Friday morning of each month. Meeting location alternates between Bishop and Mammoth Lakes. Occasionally meetings are cancelled due to lack of agenda items; this Board meets approximately 9-10 times per year.

Great Basin Unified Air Pollution Control District (GBUAPCD) Board Pursuant to the provisions of Article 7 of Chapter 2 of Division 20 of the Health and Safety Code, the Air Pollution Control Districts for Mono, Inyo, and Alpine Counties, along with the Town of Mammoth Lakes, have been merged into one district. The Unification Agreement adopting the GBUAPCD requires two elected officials from each agency to sit on the Board.

The Board takes action on policy matters and other items impacting the District. The Clerk of the GBUAPCD Board is responsible for administration of this meeting. This Commission is subject to the requirements of the Brown Act.

Current Council Appointments
John Wentworth, Councilmember
Chris Bubser, Mayor Pro Tem (alternate)
Meeting schedule
Meetings are generally bi-monthly, but there is no set meeting schedule. At each meeting, a date for the next meeting is chosen. Meeting location rotates between the four member agencies.

Local Agency Formation Commission (LAFCO)
LAFCO is a State mandated Commission put in place to help coordinate public services provided by special districts where there are overlapping, local governmental jurisdictions, such as the Mammoth Community Water District and Mammoth Lakes Fire Protection District. The Commission is responsible for municipal service reviews, setting “spheres of influence” and

4 boundary changes, among other things. Mono County staff administer these meetings. This Commission is subject to the requirements of the Brown Act.

Board composition consists of:
 2 – Town Council members
 2 – Mono County Board of Supervisors
 2 – Representatives from special districts
 1 – member of the public
Current Council Appointments
Sarah Rea, Councilmember
Amanda Rice, Councilmember
Chris Bubser, Mayor Pro Tem (alternate)
Meeting schedule
2 nd Thursday of April and June at 3:00 p.m.; may meet during other times of the year, as needed. Meetings usually last around an hour.

League of CA Cities Voting Delegate
The League of CA Cities Voting Delegate is the elected official appointed by the Town Council to represent the Town and vote on any resolutions being considered in the General Assembly at the Annual Business Meeting of the League Annual Conference (always held as the last event on Friday). Since the Town is a member of the League, a Voting Delegate needs to be appointed. This appointment should take place each year prior to the League Annual Conference.

Current Council Appointment
Bill Sause, Mayor
Town Manager (alternate)
*Staff recommends that the Desert/Mountain Division Representative also act as the Voting Delegate, since this person will be the most up to date on matters affecting the Town and the League that require a vote. However, it may also depend on who is able to attend the meeting (the appointee could also be a staff member).

Meeting schedule
One meeting per year – at the League of CA Cities annual conference.

Local Transportation Commission (LTC)
This Commission is mandated by the State Streets and Highway Code. The LTC is responsible for the allocation of County STIP and many other funds. They provide regional transportation planning and coordination recommendations as well as recommend funding to the CA

5 Transportation Commission for local projects. This Commission is administered by County staff.

This Commission is subject to the requirements of the Brown Act.

The LTC consists of:
 3 representatives from the Town of Mammoth Lakes
 3 representatives from Mono County
 Other agencies also attend, but do not have voting authority:
o ESTA
o Caltrans
o Staff from both the Town and Mono County
Current Council Appointments
Chris Bubser, Mayor Pro Tem
Bill Sauser, Mayor
Paul Chang (appointed by the Town Council)
Town Manager (alternate)
Meeting schedule
2 nd Monday of each month at 9:00 a.m.

Eastern Sierra Community Housing Board
Subject to the provisions and limitations of the California Nonprofit Public Benefit Corporation Law and any other applicable laws, the Corporation's activities and affairs are managed by, and all corporate powers are exercised under the direction of, the Board. The purpose of the Eastern Sierra Community Housing is to provide decent housing that is affordable to low-income and moderate-income persons. A Town Council appointment on this Board helps to provide oversight since Eastern Sierra Community Housing receives Town funds. This Board is subject to the requirements of the Brown Act.

Current Council Appointments
Amanda Rice, Councilmember
Meeting schedule
The first Monday of each month at 6:00 p.m. in Suite Z.

Mammoth Lakes Recreation (MLR) Board
Subject to the provisions and limitations of the California Nonprofit Mutual Benefit Corporation Law and any other applicable laws, the Corporation's (MLR’s) activities and affairs are managed by, and all corporate powers are exercised under the direction of, the Board. MLR’s purpose is to enhance and create premier recreational and cultural opportunities, facilities, and programming for Mammoth Lakes. A Town Council appointment on this Board is required by

6 the MLR bylaws and helps to provide oversight since MLR receives Town funds. This Board is subject to the requirements of the Brown Act.

Current Council Appointments
Sarah Rea, Councilmember
Meeting schedule
The Board meets the first Tuesday of every other odd month at 5:00 p.m. in Suite Z.

Mammoth Lakes Tourism (MLT) Board
Subject to the provisions and limitations of the California Nonprofit Mutual Benefit Corporation Law and any other applicable laws, the Corporation's (MLT’s) activities and affairs are managed by, and all corporate powers are exercised under the direction of, the Board. MLT’s purpose is to engage in such activities as are meant to improve the tourism industry in the Town. A Town Council appointment on this Board is required by the MLT bylaws and helps to provide oversight since MLT receives Town funds. This Board is subject to the requirements of the Brown Act.

Current Council Appointments
John Wentworth, Councilmember
Meeting schedule
The Board meets the first Wednesday of each month at 1:00 p.m. in Suite Z.

Mono County Collaborative Planning Team (CPT)
The Collaborative Planning Team includes all of the Federal, State, and local agencies that operate in Mono County. These include Benton Paiute Reservation, Bridgeport Indian Colony, CA Dept. of Fish and Wildlife, Caltrans, Lahontan Regional Water Quality Control Board, LADWP, Town of Mammoth Lakes, Mono County, National Park Service (Devil’s Postpile and Yosemite National Park), USDA/USFS (Humboldt-Toiyabe National Forest and Inyo National Forest), BLM, US and Nevada Fish and Wildlife, and US Marine Corps Mountain Warfare Training Center. The CPT is an advisory board that allows the agencies to communicate with each other and coordinate on items of interest. The CPT may make endorsements, and meetings allow for an agency “roundtable” discussion. Mono County is responsible for administration of this meeting.

Current Council Appointments
Kim Cooke, Senior Planner
Amanda Rice, Councilmember (alternate)
Meeting schedule
Quarterly meetings, the last Thursday of January, April, July, and October.

Meetings usually last for half a day.

7 Town and County Liaison Committee
The Town and County Liaison Committee includes two Town Council members and two Mono County Board of Supervisors members, along with staff from both the Town of Mammoth Lakes and Mono County. The purpose of the Committee is to have an open meeting process to discuss items of mutual interest and to have a process in place to give updates on projects and work programs of mutual interest and benefit. Town staff administers and schedules these meetings. This committee was established by policy and is not legally required.

Councilmembers assigned to the Committee are selected by the Council, and the number of members may be modified and/or may include staff as a member and/or alternate. The Committee is subject to the requirements of the Brown Act.

Current Council Appointments
Bill Sauser, Mayor
Chris Bubser, Mayor Pro Tem
Rob Patterson, Town Manager
Sarah Rea, Councilmember (alternate)
Meeting schedule
The Committee meets quarterly. Meetings may be adjusted and/or cancelled based on members’ availability, agenda items, or other conflicts.

Treasury Oversight Committee
The Treasury Oversight Committee includes members from the Town, Mono County, Mono County Office of Education, Eastern Sierra Unified School District, and the Mammoth Unified School District. The purpose of the Committee is to ensure the Treasury operates in compliance with the Treasury’s Investment Policy. At quarterly meetings of the Committee, the Treasury’s investment reports are reviewed, as well as any current topics that concern investments or investment policy. Mono County staff administers and schedules these meetings. The Committee is subject to the requirements of the Brown Act.

Current Council Appointments
Rob Patterson, Town Manager
Meeting schedule
Quarterly meetings held virtually.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Appointment of Mayor and Mayor Pro Tem
Council Meeting Date: 12/04/2024
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Appoint a Mayor and then appoint a Mayor Pro Tem.

Background Information: Annually, typically at the first meeting in December, the Town Council meets and chooses one of its number as Mayor and one as Mayor Pro Tempore. The Council has the authority to use any method it wishes to select a Mayor and Mayor Pro Tem.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: December 2024 Public Works Engineering CIP update Council Meeting Date: 12/4/2024
Prepared by: Amy Callanan, PE, Engineering Manager
Recommended Motion: None
Summary: The December 2024 CIP update includes information about the Town’s active construction projects.

Public Works Engineering
Capital Project Update
December 4, 2024
*** Text shown in bold has changed from the previous update *** Project Notes Budget
CRC “Phase 2” - Interior TI
Work
The mechanical roof and parking lot lights are complete. Upcoming work includes bleachers, stairs and ADA lift, front entry “canopy”, office space and additional locker/multi-purpose room, and miscellaneous Phase 1 punchlist items.
$1.12M
The Parcel Phase 1 “The
Sawyer”
Residents continue moving into Building A. Bus shelters, landscaping, streetlights, the Center St sidewalk, and the picnic pavilion in the park are in progress.
$58M (buildings)
~$5.6M (public
infrastructure)
The Parcel Phase 2
“Kingfisher”
Work on underground utilities and perimeter site retaining walls will resume in the spring.
$46M (Kingfisher 1)
TBD (Kingfisher 2)
Chaparral Extension (The
Parcel)
All work is substantially complete and the project is being closed out. $1.8M 60 Joaquin Roofing and siding is now complete. The contractor estimates completion by the end of the year.
$2.42M
Town Civic Center Installation of underslab utilities is in progress, and the contractor still hopes to pour the slab before demobilizing for winter.
$27M
Childcare Center (Core &
Shell only)
Work on roofing, siding, front entry canopy, and miscellaneous site and interior work continues. The contractor estimates completion by the end of November. $1.65M
SHARP Trailhead
Infrastructure
The restroom, paving and concrete work are substantially complete, with installation of stormwater retention basin and final appurtenances expected by the end of the year.
$1M
Mammoth Creek Park West
(CRC)
Installation of the climbing boulder and associated concrete work, a picnic/performance pavilion and CRC patio railing will be planned for next year. $500K
Mammoth Arts & Cultural
Center (MACC)
The Town is completing its due diligence on the acquisition of the Foundation property and the next steps to bid the MACC.
~$15M + (TBD)
Airport Automated Weather
Observation System (AWOS)
Relocation and Upgrade
The new AWOS system is up and running, and the old AWOS should be decommissioned and project complete by the end of the year. $570K
Reconstruct GA and
Terminal Parking Lot at the
Airport
Construction is expected to begin in May 2025. $2M

Mammoth Lakes Town Council
Agenda Action Sheet
Title: FY2024-25 Budget Book Presentation
Council Meeting Date: 12/4/2024
Prepared by: Stephanie Trujillo, Accounting Manager
Recommended Motion: Receive Presentation
Summary:

As part of the annual budget process, the Town produces a budget book for easy reference to both budget components and guiding documents. In the past, the Town would produce and publish written budget books to provide to Town Council and key staff. These books are often referenced as a historical snapshot of the critical efforts of that time period. In FY2024-25 the budget book is transitioning to an online only variation to cut down on expense and use of natural resources.

The presentation today will walk through the different elements of the budget book and how it may be utilized.

Town of Mammoth Lakes
Fiscal Year 2024/25
Operating Budget

TOWN OF MAMMOTH LAKES
Adopted Budget for Fiscal Year 2024‐25
Table of Contents
Introductory Section
Town Leadership
Town Manager Budget Letter
Budget Assumptions
Town Wide Budget Summary
Fund Balance Reserves
Budget Overview – All Funds
Combined Fund Statement
Labor Statistics
General Fund (100)
General Fund Revenues
Revenue Glossary
Revenue Line Item Detail
Expenditure Overview
General Fund Departments
Town Administration
Finance / Human Resources
Police / Public Safety
Parks & Recreation
Community & Economic Development
Housing (Including Fund 245)
Public Works – Engineering
Office of Outdoor Recreation
Transit
Tourism
Comprehensive Leave (101)

TOWN OF MAMMOTH LAKES
Adopted Budget for Fiscal Year 2024‐25
Table of Contents
Employee 125 Plan (930)
Solid Waste (205)
Gas Tax Fund (210)
Airport Fund (220)
Measure R & U
Tourism Business Improvement District Fund (218)
Long Valley Pit Fund (240)
Local Transportation Commission Fund (250)
Capital Projects Fund (300)
Development Impact Fees Fund (830 – 841)
Town Admin Overhead
General Facilities & Equipment
Law Enforcement
Storm Drains
Parks & Recreation
Mono County Office of Education – Library
Streets & Circulation
Mono County Office of Education – Child Care
Fire Facilities, Vehicles & Equipment
Airport Improvements
Public Art
Transit & Trails
Assessment Districts Fund (850 – 861)
Juniper Ridge – AD 1993‐1

TOWN OF MAMMOTH LAKES
Adopted Budget for Fiscal Year 2024‐25
Table of Contents
Bluffs – AD 1993‐4 Bluffs
Bluffs – Maintenance District 1996‐4
North Village CFD 2001‐1
Old Mammoth Road – BAD 2002‐01
North Village – BAD 2002‐2
Fractional Mello‐Roos CFD 2005‐01
Transit Facilities CFD 2013‐3
Mammoth View BAD 2014‐01
Fleet Services/Garage Services (910)
Vehicle Replacement (915)
Debt Service (990)
Town Policy Review
Appropriations Limits
Investment
Reserve
Debt Management
Fees for Services

Introductory Section

TOML OrganizationChart – Leadership
September 2024
Town Council
Town Manager
Town Attorney
(Contracted)
Community &
Economic
Development
Director
Finance Director
Parks & Recreation
Director/Public
Information Officer
(PIO)
Police Chief
Public Works
Director/Town
Engineer

Mayor
Bill Sauser
Cell: 760-937-5822
Term Ends: November 2024 [email protected] Mayor Pro Tem
Chris Bubser
Cell: 760-914-3221
Term Ends: November 2026 [email protected] Councilmember
Sara Rea
Cell: 760-709-2100
Term Ends: November 2024 [email protected] Councilmember
Amanda Rice
Cell: 562-331-2589
Work: 760-934-2424
Term Ends: November 2026 [email protected] Councilmember
John Wentworth
Work: 760-934-3154
Home: 760-934-1279
Cell: 213-309-5637
Term Ends: November 2026 [email protected] P.O. Box 201
Mammoth Lakes, CA 93546
P.O. Box 100 PMB #234
Mammoth Lakes, CA 93546
P.O. Box 1492
Mammoth Lakes, CA 93546
P.O. Box 8261
Mammoth Lakes, CA 93546
P.O. Box 26
Mammoth Lakes, CA 93546

Town Wide Budget Summary

The Budget: A Policy, Financial, Management and Planning Tool The budget is the Town’s fiscal year financial plan used to achieve policy goals and the established work program through the allocation of financial resources. The budget reflects directed investment in people, equipment, technology, capital projects and service improvements which are managed to achieve Town priorities and policy objectives. The level and scope of services are planned out for the current year, with a look at the future needs of the community. Although it is important to express the budget in monetary terms because of the need for a common denominator, a budget should be looked upon as more than just a set of numbers for the fiscal year.

The budget represents public policy incorporating legislative direction and oversite and administrative and legal controls. Budgeting is the process used for organizing human resources, equipment, materials, and other resources necessary to implement public policy directives, legal mandates, provide for public enjoyment and quality of life and to ensure public safety. The resources provided through the budget process are the means to achieve these objectives. The budget is also a management tool as it supports the work program designed to accomplish organizational objectives. The Strategic Priorities of the Town Council are reflected in the budget as are the ongoing provision of core services and enhanced services and programs for residents and guests.

The financial plan incorporated into the budget supports the current fiscal year requirements, but also looks to maintain future financial stability and investment. This includes setting and funding reserves, managing ongoing costs, and planning for and incrementally funding capital investments. The process incorporates financial plans for major equipment replacement and to maintain and update operational systems. The Budget reflects planning for the operational costs of new facilities, maintenance of capital improvements, and incremental costs of ongoing services. The Town’s tourism reliant economy requires planning for investment in public amenities and experiences within our natural landscape in partnership with federal agencies and other partners.

Budgetary Basis
The effective period of a budget is one fiscal year: July 1 to June 30. Certain services and activities are required by law and several revenues are restricted for specific purposes. The budget is organized by “fund”, as the Town utilizes the principles of fund accounting to manage financial resources. A fund is a collection of accounts that record resources together with related requirements for a specific type of activity or objective. The Town maintains hundreds of revenue and expenditure accounts within 40 funds.

The budget may be the most important managerial tool available to local government, given that almost everything local government does is reflected in the budget. Virtually all governmental activities are funded through the budget, and budgeting and financial management is a continuous process. This makes the budget an effective tool for public officials, provides an effective resource allocation system, and is used at every level of governmental activity. The budget is prepared on a line-item (account) basis by fund and department using historical trends, outside agency and consultant information, and management experience. A review of each revenue and expenditure is completed in preparing the budget. The Town’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP). The Town’s accounting system is organized and operated on a fund basis.

As previously mentioned, funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with policy direction, special regulations, or legal restrictions.

All governmental funds are accounted for using the modified accrual basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the fiscal period. Expenditures, except for un-matured interest on long-term debt, are recognized in the accounting period in which the liability is incurred. For example, sales and use taxes are considered “measurable revenue” when they are received by the Town. Revenues earned in the prior fiscal year are considered measurable and available if received by the Town within 60 days after year-end. The accounting records for enterprise and internal service funds are maintained on a full accrual basis.

Accordingly, revenues are recognized in the accounting period earned and expenses are recognized in the period incurred. Trust and agency funds are accounted for on a cash basis (these funds are not included in this presentation).

Town Manager Budget Guidelines and Direction
The Town has enjoyed continued strong growth of revenues following the pandemic impacts of a few years ago. Visitation remains strong and the demand for lodging has kept the average daily rates high for the lodging community. The needs of the community and growth of Town core services has also grown with the addition of departments and expanded growth of the services they provide.

Department Heads have worked to develop their budgets to reflect the core services and anticipated impacts of the coming fiscal year. We have several large projects in process for the next year and some of those impacts are reflected in the budget as estimates. Actual impact, expense and revenue, is yet to be determined. The budget reflects investments to achieve Town Council Strategic Priorities including funding for the Housing Now! initiative, investments in sustainable recreation partnerships and projects, infrastructure planning and construction, community facilities, and enhanced municipal services. The budget continues to reflect a conservative approach in current and long-term operational costs. The approach provides for stable levels of service, investment in capital infrastructure, and the ability to invest in creating a more resilient community.

Budget Assumptions and Direction
The following assumptions and direction were used in developing the FY24-25 Budget:

1. The Town’s Reserve for Economic Uncertainty (REU) and Operating Reserve (OR) were funded to the updated baseline target during the budget process.

2. Base General Fund operating budget includes $18.5 Million in base transient occupancy tax (TOT). This reflects a conservative approach to budgeting this revenue source to allow for ongoing investment in priority capital programs and current service levels.

3. The Town implemented the Certified Properties program, adding $900,000 in annual operating revenue.

4. TOT allocation to Tourism, Transit, and Housing remained at 18.08%, 6.54%, and 6.54% respectively for FY24-25. Agencies supporting these priorities receive a flat amount, based on their contract with the Town with additional revenues used to meet defined operational programs, capital requirements and to

investment in Town priorities such as the Housing Now! initiative. These additional investments are determined by Town Council action during quarterly budget review.

5. Programs previously funded through the direct allocation of funding to Mammoth Lakes Tourism are included as part of the Town’ budget, including Mammoth Lakes Chamber of Commerce ($300,000), Community/Trail Host program ($100,000), King’s Hockey Marketing ($100,000), and fish stocking ($50,000).

6. In the initial budget development, any Measure A allocation that is not committed, within Tourism and Housing, is allocated to Housing Now! initiatives. This includes $642,100 from the Housing allocation and $959,200 from the Tourism allocation. Total $1,601,300.

7. Continued allocation of $580,000 for Road rehabilitation and related capital projects supported by reserves.

8. Employee costs associated with new 3-year labor agreement along with merit increases or other obligated cost increases were updated for the second year of the contract. This includes modifications to salary schedules for general employee associations of 2% and non-represented employees supporting a 3% pay adjustment.

9. The Measure R budget includes one-time funding, $100,000 for SHARP trailhead construction, combined with $50,000 from the General Fund, which will provide gap funding and contingency.

10. The Measure U budget includes two one-time funding recommendations, $300,000 to MACC construction, available from the annual operating funds and $700,000 for MACC construction, designated as a planned use of fund balance.

11. Measure U budget includes $180,000 in debt service payment for a portion of the land acquired from the Mammoth Lakes Foundation for MACC construction.

The budget includes a robust capital program focused on achieving Town Council Strategic Priorities using a mix of revenues sources. Specific areas are noted and discussed in more detail throughout the budget information provided below. These assumptions and Council direction provide the base for preparing the recommended final budget.

Personnel Adjustments
The FY24-25 budget reflects minor adjustments to improve the delivery of core services. The small increments are designed to fill gaps in service that have normally been absorbed within each department. As tasks are centralized, efficiency is generated across all departments. As these centralized tasks are no longer required of each department, the capacity of that department is increased without additional staffing. This fine tuning also promotes better communication and coordination between departments, further removing silos, inherent in most organizations. Over the past few years strategic steps have been taken in the growth of Town core services, providing additional resources in areas that will provide the greatest benefit to the community. Below is a narrative of each recommended position change or addition for FY24-25.

Public Works – Hybrid Workers

In FY23-24, the Town embarked on a series of reorganizations to optimize the service delivery for our Public Works and Parks and Recreation maintenance. While the service delivery model is enhanced, there is still a high dependency on part-time workers. Those work classifications are difficult to find in our region and the Town has always had much better opportunities with full-time employees, albeit at a higher cost. In the FY24-25 budget we have added three full-time employees and eliminated six parttime positions that are assigned to winter roads and summer parks maintenance. These full-time positions will transfer between these departments seasonally to match the shifting workloads. We will retain one part-time position in each area to complete the coverage. The net impact of this solution is $212,920 with details listed in the chart below.

Facilities Maintenance Manager
This recommendation is an adjustment to existing staff assignments to develop a robust Facility and Asset Management focus for the Town. The elimination of the Engineering Technician position and establishment of a Facilities and Asset Manager is in response to a desire to better manage deferred maintenance and consolidate facility maintenance responsibilities. The opening of the Community Recreation Center and decision to advance the Town Hall and MACC was the catalyst for developing this position. Historically, the responsibility to manage janitorial, building maintenance, and other assets was shared amongst multiple staff members over several departments. The position will develop procedures and schedules for the maintenance of all Town facilities, oversee contracts for services, and develop GIS data sets for all Town owned assets. The position will not need to be back filled as it consolidates the responsibilities previously held by many employees.

Assistant Engineer – Reclassification from Engineering Assistant The promotion of the current Engineering Assistant to Assistant Engineer is necessary to recognize the increase in responsibility and workload. The engineering department has committed to completing more projects and is managing more work than ever before. This provides opportunities for junior staff to step into more complex roles. In this case the individual has demonstrated competence in managing larger projects and working directly with partner agencies and the public. Management is now assigning this higher-level work to the employee as necessary to meet the overall agency goals and commitments. The work is somewhat similar but is now completed with less oversight and with more decision-making responsibilities resting on the employee. This is a natural progression for engineers working in government and the responsibilities are consistent across the country. This position adjustment will add $6,000 to the budget.

Revenue Specialist and part-time enforcement - Certified Properties The work completed by the Short-Term Rental (STR) Advisory Committee included recommendations for funding sources to enhance administration of the Town’s STR businesses. Staff developed a structure that enhances services for the business owners, streamlining payment and data collection as well as augmentation of audit and enforcement staff. In response, the FY24-25 budget includes one Revenue Specialist to focus on audit functions and one additional part-time enforcement agent. Our experience with part-time enforcement is that we have gaps in correspondence on off days. Often these enforcements cases are highly stressful and require immediate response. With two people in this role, staff will structure the work hours to provide full coverage and share duties on enforcement correspondence. The combination of these two staff adjustments will add $148,640 to the budget.

Building Inspector / Plans Examiner
The Town currently has one full-time inspector and uses two contract inspectors during the summer months. This method allows the Town to flex staff levels and still have highly trained skill sets specific to building codes and methods. This has been particularly important as the community has recovered from the winter emergency last year and the damage it incurred. Our current staff is planning retirement in the next few years and our incremental position is intended to provide for succession planning and replacement. This position is slated to start in April of 2025 so has approximately 25% of the year for expenses. This position will add $41,875 to the budget for FY24-25.

Financial Analyst / Technology Coordinator
The Town currently employees a Financial Analyst who is imbedded in the Engineering Department to assist with financial tracking of capital projects. In the last two years, this employee has learned to program the Town’s Quick Base database management software. Through this training and experience, the Town is developing software programs in-house, tailored specifically for our needs. Recent accomplishments include a comprehensive fleet management and billing system, updated inventory management, and the certified property management system. We expect to utilize developed programs in the facility maintenance and asset management department as well as some Outdoor Recreation projects. This expansion of duties resulted in a reclassification of the position wage scale to align job responsibilities with compensation. This position adjustment will add $10,030 to the budget for FY24-25.

Sustainability Coordinator / Program Analyst – part-time This position will assist in implementation and management of the Town’s sustainability initiatives like the plastic water bottle ban, education and outreach on the Styrofoam ban, as well as work on grant opportunities to expand solid waste innovation. This is a new direction for our community and the position will allow focused efforts and training we will need with a fledgling program. The position will add $29,765 to the budget.

Airport Office Staff – part-time
Administration work at the Airport has increased significantly with position changes in the last few years.

The core management team includes the Deputy Airport Manager, Airport Operations Manager, and support from the Finance Director. This core team is expanding the effectiveness of Airport operations as well as customer service & experience initiatives. The part-time position will assist in the implementation of new data management platforms as well as freeing up time for staff development of the Deputy Airport Manager. The original plan for staff development included training time with Airport and FAA specialists to obtain the skillsets necessary to be promoted to full Airport Manager. To date, these training efforts have been challenged by the workload and focus on engineering related project management. This part-time staff will help with the success of this overall management plan. The position will add $23,428 to the budget.

In total the changes reflected in new staff introduced in FY23-24 or recommended for FY24-25 have increased the labor expense by $416,778 which is 54.3% of the total labor increases reflected in this budget.

Total Revenues ‐ All Funds
FY21‐22 FY21‐22 FY22‐23 FY23‐24 Prior Budget to
Category Actuals Actuals
Adopted
Budget
Proposed
Budget
Budget
Variance %
Last Full Year
Variance %
Transient Occupancy Tax (1) $ 27,102,161 $ 30,049,055 $ 18,250,000 $ 18,680,000 $ 430,000 2.4% (11,369,055) $ ‐37.8% TBID ‐ Pass through $ 6,512,350 $ 7,121,827 $ 6,668,250 $ 6,668,250 $ ‐ 0.0% (453,577) $ ‐6.4% Property Tax $ 4,736,931 $ 5,374,261 $ 4,705,000 $ 4,950,000 $ 245,000 5.2% (424,261) $ ‐7.9% Capital Projects (2) $ 4,026,282 $ 2,156,864 $ 23,349,781 $ 32,672,000 $ 9,322,219 100.0% 30,515,136 $ 1414.8% Sales Tax $ 3,358,773 $ 3,766,418 $ 3,000,000 $ 3,250,000 $ 250,000 8.3% (516,418) $ ‐13.7%Other General Fund Revenue $ 3,026,205 $ 2,928,513 $ 2,407,899 $ 2,755,890 $ 347,991 14.5% (172,623) $ ‐5.9% Vehicle Service $ 2,389,365 $ 2,688,597 $ 2,416,327 $ 1,933,158 $ (483,169) ‐20.0% (755,439) $ ‐28.1% Gas Tax $ 2,211,554 $ 2,129,442 $ 2,841,033 $ 1,991,033 $ (850,000) ‐29.9% (138,409) $ ‐6.5% Airport Operations $ 1,000,779 $ 1,156,452 $ 577,980 $ 2,499,783 $ 1,921,803 332.5% 1,343,330 $ 116.2% Measure R ‐ Sales Tax $ 1,928,096 $ 2,281,553 $ (2,000,000) $ 2,000,000 $ 4,000,000 ‐200.0% (281,553) $ ‐12.3% Assessment Districts $ 1,313,580 $ 1,402,386 $ 1,751,773 $ 1,892,845 $ 141,072 8.1% 490,459 $ 35.0% Measure U ‐ Utility Tax $ 882,218 $ 1,415,277 $ 880,000 $ 923,000 $ 43,000 4.9% (492,277) $ ‐34.8% Franchise Fees $ 918,042 $ 989,217 $ 900,000 $ 900,000 $ ‐ 0.0% (89,217) $ ‐9.0% Housing and Community Development $ 118,815 $ 772,115 $ 376,000 $ 1,750,000 $ 1,374,000 365.4% 977,885 $ 126.7% Other Revenue $ 479,552 $ 823,676 $ 833,650 $ 809,400 $ (24,250) ‐2.9% (14,276) $ ‐1.7% Solid Waste $ 206,531 $ 253,282 $ 150,000 $ 415,000 $ 265,000 176.7% 161,718 $ 63.8% Development Impact Fees (DIF) $ 764,241 $ 1,091,368 $ 1,085,000 $ 636,000 $ (449,000) ‐41.4% (455,368) $ ‐41.7% Total Revenue $ 60,975,476 $ 66,400,303 $ 68,192,693 $ 84,726,359 $ 16,533,665 24.9% 18,326,056 $ 21.6% Note

1. TOT revenue includes $18.0M TOT plus Penalties & Interest, Revenue Violations and Penalty & Interest.

2. Includes Capital Projects for the Airport

Total Appropriations ‐ All Funds
FY2019‐20 FY20‐21 FY21‐22 FY23‐24 Prior
Category Actuals Actuals Adopted Budget Proposed Budget Budget Variance % Operating Expenses ‐ General Fund $ 41,693,208 $ 42,658,399 $ 29,924,420 $ 32,781,586 $ 2,857,166 9.5% Tourism Business Improvement District (TBID) 6,208,737 $ $ 7,442,894 $ 6,668,250 $ 6,668,250 $ ‐ 0.0% Snow Removal & Roads ‐ Gas Tax $ 5,639,866 $ 5,609,211 $ 5,617,161 $ 5,264,752 $ (352,409) ‐6.3%Capital Projects $ 10,500,993 $ 17,786,092 $ 18,525,145 $ 48,103,883 $ 29,578,738 159.7% Debt Service / Future Capital $ 3,080,560 $ 5,694,751 $ 3,144,495 $ 2,802,180 $ (342,315) ‐10.9% Airport Operations $ 1,127,940 $ 1,440,372 $ 1,415,135 $ 1,473,280 $ 58,145 4.1% Vehicle Service $ 2,608,214 $ 1,848,485 $ 3,750,068 $ 2,075,343 $ (1,674,725) ‐44.7%Assessment Districts $ 1,712,812 $ 1,893,415 $ 2,415,701 $ 1,810,208 $ (605,493) ‐25.1% Solid Waste $ 377,645 $ 143,143 $ 103,463 $ 216,540 $ 113,077 109.3% Measure R ‐ Sales Tax $ 1,111,795 $ 1,669,196 $ 1,425,994 $ 1,425,994 $ ‐ 0.0% Housing & Community Development $ 1,063,451 $ 1,550,407 $ 5,335,000 $ 1,750,000 $ (3,585,000) ‐67.2% Measure R ‐ Trails $ 649,598 $ 254,743 $ 300,000 $ 300,000 $ (0) 0.0% COVID‐19 Operations $ 129,452 $ 1,900,670 $ ‐ $ ‐ $ ‐ 100.0%Other Expenditures $ 270,031 $ 1,031,795 $ 319,250 $ 335,000 $ 15,750 4.9% Measure U ‐ Utility Tax $ 1,801,693 $ 1,282,675 $ 1,491,870 $ 1,519,500 $ 27,630 1.9% Development Impact Fees (DIF) $ 146,187 $ 961,743 $ 326,200 $ 190,560 $ (135,640) ‐41.6% Total Appropriations $ 78,122,182 $ 93,167,990 $ 80,762,153 $ 106,717,077 $ 25,954,924 32.1% Less Transfers Out $ 27,860,165 $ 38,321,587 $ 11,497,074 $ 12,925,263 $ 1,428,189 12.4%Less Pass‐Thru Expenditures $ 6,208,737 $ 7,442,894 $ 6,668,250 $ 6,668,250 $ ‐ 0.0% Net total Expenditures $ 44,053,279 $ 47,403,509 $ 62,596,829 $ 87,123,564 $ 24,526,735 39.2%

Fund # Name Revenue Transfer In
Total
Resources Expenditures Transfer Out
Total
Appropriations
Change in
Fund Balance
100 General Fund $ 32,427,365 $ 425,000 $ 32,852,365 $ 22,797,448 $ 9,984,138 $ 32,781,586 $ 70,779 101 Comprehensive Leave $ 379,024 $ ‐ $ 379,024 $ ‐ $ ‐ $ ‐ $ 379,024 205 Solid Waste $ 415,000 $ ‐ $ 415,000 $ 216,540 $ ‐ $ 216,540 $ 198,460 210 Gas Tax $ 1,991,033 $ 3,273,719 $ 5,264,752 $ 4,937,061 $ 327,691 $ 5,264,752 $ ‐ 215 Measure R ‐ Trails $ ‐ $ 300,000 $ 300,000 $ 300,000 $ ‐ $ 300,000 $ ‐ 216 Measure R ‐ Sales Tax $ 2,000,000 $ ‐ $ 2,000,000 $ 128,000 $ 1,297,994 $ 1,425,994 $ 574,006 217 Measure U ‐ Utility Tax $ 923,000 $ 923,000 $ 289,500 $ 1,230,000 $ 1,519,500 $ (596,500) 218 Tourism Business Improvement District (TBID) $ 6,668,250 $ 6,668,250 $ 6,668,250 $ ‐ $ 6,668,250 $ ‐ 220 Airport Operations $ 2,991,783 $ 1,015,462 $ 4,007,245 $ 4,007,244 $ ‐ $ 4,007,244 $ ‐ 240 Long Valley Pit $ 26,000 $ 26,000 $ 3,000 $ ‐ $ 3,000 $ 23,000 245 Housing & Community Development $ 1,750,000 $ 1,601,296 $ 3,351,296 $ 1,750,000 $ ‐ $ 1,750,000 $ 1,601,296 250 Local Transit Committee (LTC) $ 75,000 $ 75,000 $ 35,000 $ 40,000 $ 75,000 $ ‐ 300 Capital Projects $ 32,180,000 $ 1,287,691 $ 33,467,691 $ 45,569,919 $ ‐ $ 45,569,919 $ (12,102,228) 830 DIF Admin ‐ $ $ 25,440 $ 25,440 $ ‐ $ ‐ $ ‐ $ 25,440 831 DIF General Facilities & Equipment $ 70,000 $ ‐ $ 70,000 $ ‐ $ 2,800 $ 2,800 $ 67,200 832 DIF Law Enforcement $ 42,000 $ ‐ $ 42,000 $ ‐ $ 1,680 $ 1,680 $ 40,320 833 DIF Storm Drains $ 42,000 $ ‐ $ 42,000 $ ‐ $ 1,680 $ 1,680 $ 40,320 834 DIF Parks & Recreation $ 35,000 $ ‐ $ 35,000 $ ‐ $ 1,400 $ 1,400 $ 33,600 835 DIF Mono County Office of Education ‐ Library $ 32,000 $ ‐ $ 32,000 $ 30,720 $ 1,280 $ 32,000 $ ‐ 836 DIF Streets & Circulation $ 35,000 $ ‐ $ 35,000 $ ‐ $ 1,400 $ 1,400 $ 33,600 837 DIF Mono County Office of Education ‐ Child Care $ 40,000 $ 40,000 $ 1,600 $ 1,600 $ 38,400 838 DIF Fire Facility, Vehicle & Equipment $ 140,000 $ 140,000 $ 134,400 $ 5,600 $ 140,000 $ ‐ 841 DIF Transit & Trails $ 200,000 $ ‐ $ 200,000 $ ‐ $ 8,000 $ 8,000 $ 192,000 850 Juniper Ridge $ 48,000 $ 30,000 $ 78,000 $ 56,000 $ ‐ $ 56,000 $ 22,000 853 Bluffs ‐ Operations $ 165,900 $ 30,000 $ 195,900 $ 55,000 $ ‐ $ 55,000 $ 140,900854 North Village ‐ CFD $ 522,690 $ 522,690 $ 520,448 $ ‐ $ 520,448 $ 2,242 856 Old Mammoth Road ‐Budget Assessment District 246,463 $ $ 50,000 $ 296,463 $ 133,120 $ ‐ $ 133,120 $ 163,343 857 North Village ‐ Budget Assessment District $ 130,572 $ 30,000 $ 160,572 $ 105,794 $ ‐ $ 105,794 $ 54,778 858 Fractional Mello‐Roos ‐ Community Facility District 762,950 $ $ 187,000 $ 949,950 $ 929,695 $ ‐ $ 929,695 $ 20,255 859 InLieu Mello‐Roos ‐ Community Facility District $ 2,470 $ ‐ $ 2,470 $ 992 $ ‐ $ 992 $ 1,478 860 Transit Facilities ‐ Community Facility District $ 7,800 $ ‐ $ 7,800 $ 3,159 $ ‐ $ 3,159 $ 4,641 861 Mammoth View ‐ Budget Assessment District $ 6,000 $ ‐ $ 6,000 $ 6,000 $ ‐ $ 6,000 $ ‐ 910 Garage Services $ 1,465,653 $ ‐ $ 1,465,653 $ 1,364,093 $ 60,000 $ 1,424,093 $ 41,560 915 Vehicle Replacement $ 467,505 $ ‐ $ 467,505 $ 651,250 $ ‐ $ 651,250 $ (183,745) 930 Employee Insurance Benefits $ 329,376 $ ‐ $ 329,376 $ 257,000 $ ‐ $ 257,000 $ 72,376 990 Capital/ Debt Service $ ‐ $ 4,051,067 $ 4,051,067 $ 2,802,180 $ ‐ $ 2,802,180 $ 1,248,887 Reserve Accounts (REU, OR, Transit) $ 658,588
Total $ 86,617,834 $ 12,965,263 $ 98,924,509 $ 93,751,813 $ 12,965,263 $ 106,717,076 $ (7,792,568) Town of Mammoth Lakes ‐ Combined Fund Statement
Fiscal Year 24‐25

Labor / Staff Updates
Staff tracks the change in cost for specific labor elements on an annual basis. Health insurance rates are provided on an annual (calendar year) basis by our service provider. This year we realized a rate increase of approximately 2.8% for the year. This increase, from rate only, is approximately $87,385 and represents 11.4% of the total labor increases reflected in this budget. Merit increases are a part of the salary structure adopted by the Town to ensure we have competitive starting wages but reflect the expected increase in productivity as additional experience is gained over time. This is reflected as 5% steps for the General Employee Association (GEA) and Public Works Employee Association (PWEA).

Ranges are also established in the Management Employee Association (MEA) but are a range and not reflected in specific steps. If the annual progression of each employee is deemed successful by their supervisor in an annual review, they will receive a 5% pay increase annually based on their hire date.

When an employee reaches the top of their range, they no longer receive merit increases and the only pay increases are based on negotiated pay adjustments. The increased labor costs associated with merit increases is $221,056 and represents 28.8% of the total labor increases reflected in this budget. The employment contracts for the employee associations are in the second year of the term and contain a 2 – 3% annual pay adjustment. The cumulative adjustment across all employee associations and contract employees is $190,044 or 24.7% of the total labor increases reflected in this budget.

In addition to the benefit and pay adjustments for existing employees, our recreation programs have expanded with the expansion of programs and utilization of our new facilities. This additional cost is approximately $220,000 and is covered by increased fees revenue.

The budget also includes some salary savings from key position changes. These savings occur when the outgoing employee is paid a higher wage within the income scale or lower retirement costs. We are experiencing these salary savings in the Town Manager, Administrative Services / Finance Director, Community Development Director, and with the Public Works re-organization. In total the impact of these salary savings is a $285,000 reduction in the budget.

The following table reflects the employee adjustments discussed above:

General Fund (100)

Fund 100 - General Fund
Revenue
The budget revenue projections presented to Council during the tentative budget presentation in June were finalized and all analysis had been completed. Therefore, no adjustments were made to the General Fund Revenue for FY23-25, and the projected revenue is $32,852,365. Below is a summary of key revenue components for the General Fund.

Major Revenue Components
Item
FY21‐22
Actual
FY22‐23
Actual
FY23‐24
Adopted Budget
FY24‐25
Proposed Budget
Variance to
FY23‐24 %
% of Total
Revenue
Transient Occupancy Tax (TOT) $ 26,643,209 $ 29,482,552 $ 18,000,000 $ 18,500,000 $ 500,000 2.8% 56.3% TOT Revenue Violations $ 201,286 $ 199,485 $ 100,000 $ 80,000 $         ‐ (20,000) 20.0% 0.2% TOT Penalty and Interest $ 257,665 $ 367,017 $ 150,000 $ 100,000 $         ‐ (50,000) 33.3% 0.3%Total TOT Revenue $ 27,102,161 $ 30,049,055 $ 18,250,000 $ 18,680,000 $ 430,000 2.4% 56.9%Property Tax $ 4,736,931 $ 5,374,261 $ 4,705,000 $ 4,950,000 $ 245,000 5.2% 15.1% Sales Tax $ 3,358,773 $ 3,766,418 $ 3,000,000 $ 3,250,000 $ 250,000 8.3% 9.9% Franchise Fees $ 918,042 $ 989,217 $ 900,000 $ 900,000 $ ‐ 0.0% 2.7% Certified Properties Fee $ ‐ $ ‐ $ ‐ $ 1,350,000 $ 1,350,000 100.0% 4.1% Other Revenue
Building Permits $ 1,219,892 $ 877,731 $ 800,000 $ 850,000 $ 50,000 6.3% 2.6% Business Tax (New, Renewal, and Penalties) $ 393,892 $ 427,688 $ 386,000 $ 401,000 $ 15,000 3.9% 1.2% Cannabis Tax $ 158,723 $ 127,765 $ 130,000 $ 120,000 $         ‐ (10,000) 7.7% 0.4% Interest $ 129,617 $ 924,642 $ 120,000 $ 120,000 $ ‐ 0.0% 0.4% Grant Revenue $ 297,213 $ 195,664 $ 228,800 $ 130,000 $         ‐ (98,800) 43.2% 0.4% Transfer In $ 160,027 $ 3,157,449 $ 440,000 $ 425,000 $ (15,000) 1.3% Misc Revenue $ 1,665,182 $ 2,344,489 $ 1,611,365 $ 1,676,365 $ 65,000 4.0% 5.1% Total Budgeted Revenue (General Fund) $ 40,140,453 $ 48,234,380 $ 30,571,165 $ 32,852,365 $ 2,281,200 7.5% 100.0%

2024-25 Annual Operating Budget Revenues

FUND REVENUES

TOWN OF MAMMOTH LAKES
2024-25 ANNUAL BUDGET DETAIL
TAXES
30202-30270 PROPERTY TAXES – The Town of Mammoth Lakes receives approximately 4% of the tax increment collected by Mono County for properties located within the town limits. The majority of these funds are distributed to the Town in December, April, and June each fiscal year.
30230 DOCUMENTARY TRANSFER TAX – This tax is imposed on the transfer of real property.

Mono County is authorized to levy the tax at a rate of $1.10 per $1,000 of the sale value.

The town receives 50% of the amount collected by Mono County for properties located within the Town’s limits on a monthly basis.
30402 SALES TAX – 1% of the State Sales Tax levy collected from merchants on retail sales and taxable services transacted within the Town are received from the State Board of Equalization on a monthly basis.
30604-30671 TRANSIENT OCCUPANCY TAXES – The Town levies a 13% Transient Occupancy Tax on legally zoned properties that are rented on a nightly basis. These taxes are remitted to the Town on a monthly basis. Penalties and interest are charged for late remittance and revenue violations.
30802-30840 BUSINESS TAX – The Town of Mammoth Lakes levies taxes on all businesses or individuals that conduct business inside the Town’s limits. These taxes are collected, and a certificate is issued when a business opens and is renewed annually. 31204-31299 FRANCHISE FEES – The Town charges franchisees for special privileges granted by the Town and in some cases in permitting the continuing use of public property for such activities and poles and lines for public utility. The Town collects Franchise Fees for Solid Waste, Electricity, Gas, and Cable. The Town’s Franchisees are Waste Connections, Inc., Southern California Edison, AmeriGas, and Suddenlink. AmeriGas and Southern California Edison remit their franchise fees annually, and Waste Connections, Inc. and Suddenlink remit their fees monthly.

INTERGOVERNMENTAL REVENUE
30260 PROPERTY TAX-IN LIEU VLF - These funds are intended to partially offset reductions in the Motor Vehicle Fees (VLF) In-Lieu revenue allocation to cities and counties as a result of various State Legislature amendments affecting local government sales tax collections.

35220 CITIZENS OPTION FOR PUBLIC SAFETY (COPS) - These funds are granted by the State and passed through the County to the Town of Mammoth Lakes. The funds provide funding for front-line law enforcement. The Town receives this funding quarterly. 35221 POLICE OFFICER STANDARD TRAINING (POST) REIMBURSEMENT This funding is received from the State of California to partially reimburse the Town’s expenses incurred for police officer training. This funding is received periodically throughout the year when billed to the State.
36005 TOBACCO GRANT - The Town was awarded $368,934 to be used over two fiscal years to support tobacco enforcement and education. This grant is billed to the State of California monthly.
36006 CLIMATE ADAPTATION GRANT – The Town was awarded $158,270 to complete a vulnerability assessment. The Town has hired a consultant to prepare the assessment and assist the Town in developing adaptation strategies that will be incorporated into the Town’s General Plan.

OTHER REVENUE
31410-31470 LICENSES & PERMITS – The Town collects fees for a variety of permits and licenses which include encroachment permits, grading permits, concealed weapon permits, taxicab driver permits, special event permits, and animal licenses. These fees are collected at the time the permit or license is issued.
31602-31692 MISCELLANOUS FEES AND CHARGES – The Town charges fees for a variety of services such as parks and recreation participation fees, engineering and planning services, facility leases, and other miscellaneous charges for town services. These fees are charged when services are rendered.
37002-37004 INTEREST REVENUE – The Town receives interest revenue from the Local Agency Investment Fund (LAIF), California Asset Management Program (CAMP) and from Mono County. Both LAIF and Mono County record our interest earnings each quarter directly to our investment accounts, while CAMP reports interest earnings monthly. The County also pays the Town interest on property tax funds held by the County prior to reimbursement to the Town.

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
100-000-30202 Property Tax Secured 2,903,750.97 3,268,904.21 3,220,000.00 3,550,237.12 3,325,000.00- 100-000-30204 Property Tax Unsecured 186,705.42 210,908.55 225,000.00 223,961.35 220,000.00- 100-000-30210 Prior Secured & Escapes 24,002.53 26,878.64 20,000.00 38,235.68 20,000.00- 100-000-30220 Prior Unsecured Property 574.08 1,497.32 .00 877.97 .00 100-000-30230 Documentary Transfer Tax 325,220.91 187,815.64 100,000.00 196,664.41 125,000.00- 100-000-30234 Current Supplemental Tax 110,799.48 112,559.14 50,000.00 108,026.83 100,000.00- 100-000-30236 Prior Supplemental Tax .00 .00 .00 .00 .00 100-000-30250 Homeowners Exemption 77,915.65 97,684.85 50,000.00 90,300.88 50,000.00- 100-000-30260 Property Tax-In Lieu VLF 1,016,079.00 1,119,465.00 950,000.00 1,215,010.00 1,000,000.00- 100-000-30270 ERAF Excess 91,883.20 348,547.77 90,000.00 .00 110,000.00- 100-000-30402 Sales Tax 3,358,772.75 3,766,417.83 3,000,000.00 3,368,588.02 3,250,000.00- 100-000-30404 In-Lieu Sales Tax .00 .00 .00 .00 .00
100-000-30602 TOT: Prior Years Income .00 5,067.44 .00 2,455.43 .00 100-000-30604 TOT: Current Year 26,643,209.41 29,482,552.34 25,000,000.00 27,601,840.41 18,500,000.00- 100-000-30606 TOT: Audit 259.95 16,595.49 .00 41,903.62 .00 100-000-30608 TOT: Audit Pen. & Int. .00 11,016.96 .00 30,487.45 .00 100-000-30610 TOT: Oct-Dec .00 .00 .00 .00 .00
100-000-30640 TOT: Certificates 11,569.29 9,161.71 7,000.00 6,983.66 7,000.00- 100-000-30642 Certified Property Fee .00 .00 .00 3,927.25 1,350,000.00- 100-000-30644 TOT: Penalties & Interest 167,887.74 273,253.25 100,000.00 203,928.69 75,000.00- 100-000-30660 TOT: Revenue Violations 201,286.43 199,484.87 100,000.00 67,005.10 80,000.00- 100-000-30661 TOT: Rev Viol Pen & Interest 89,777.00 93,764.22 50,000.00 31,373.49 25,000.00- 100-000-30670 TOT: Zoning Violations 2,259.40 18,106.71 15,000.00 585.00 10,000.00- 100-000-30671 TOT: Zoning Viol Pen & Interes 11,637.86 7,303.01 15,000.00 219.00 10,000.00- 100-000-30802 Business Tax 336,004.72 389,416.41 360,000.00 414,348.47 380,000.00- 100-000-30803 Cannabis Tax 158,723.31 127,765.43 130,000.00 119,693.68 120,000.00- 100-000-30810 Bus Tax Penalties & Interest 37,411.31 22,133.43 14,000.00 23,152.01 8,000.00- 100-000-30811 Cannabis Tax P&I .00 .00 .00 .00 .00
100-000-30830 Business Lic Application Fee 20,476.00 16,138.00 12,000.00 21,353.00 13,000.00- 100-000-30835 Cannabis Business Registration 6,000.00 7,387.14- 18,000.00 24,270.49 18,000.00- 100-000-30840 Business Lic Renewal Fee 24,232.95 33,939.35 28,000.00 41,040.11 28,000.00- 100-000-31202 Franchise Fees 60,135.42- .00 .00 .00 .00 100-000-31204 Franchise Fee: Solid Waste 259,151.24 251,500.24 315,000.00 322,755.51 315,000.00- 100-000-31205 Other Fees: Solid Waste .00 .00 .00 .00 .00 100-000-31206 Franchise Fee: Electricity 262,257.54 325,729.28 230,000.00 374,353.77 230,000.00- 100-000-31208 Franchise Fee: Gas 157,456.15 181,409.78 125,000.00 184,007.78 125,000.00- 100-000-31210 Franchise Fee: Cable 239,176.74 230,578.13 230,000.00 171,409.90 230,000.00- 100-000-31212 Franchise Fee: Cable PEG 11,371.80 .00 .00 .00 .00 100-000-31299 Other Fees 79.00 51.00 .00 42.00 .00
100-000-31410 Encroachment Permits 7,730.00 10,625.00 4,000.00 7,875.00 4,000.00- 100-000-31414 Grading Permits 16,425.00 6,575.00 10,000.00 12,975.00 7,000.00- 100-000-31418 Improvement Permits .00 .00 .00 .00 .00
100-000-31420 Building Permits 1,219,891.92 877,730.77 800,000.00 1,702,958.01 850,000.00- 100-000-31430 Sign Permits .00 .00 .00 .00 .00
100-000-31440 Animal Licenses 1,723.38 2,321.09 2,000.00 1,325.93 2,000.00- 100-000-31444 Animal Licenses Penalties .00 .00 200.00 .00 200.00- 100-000-31450 Concealed Weapon Permit 2,385.00 2,680.00 1,500.00 2,355.00 1,500.00- 100-000-31460 Taxi Operator Renewal Fee .00 150.00 .00 .00 .00 100-000-31464 Taxicab Driver Permit 128.00 64.00 300.00 64.00 300.00- 100-000-31470 Special Events Permit 6,479.00 8,140.00 6,000.00 6,720.00 8,000.00- 100-000-31480 Alarm Permit: Private .00 .00 .00 .00 .00 100-000-31490 Snow Management Permit .00 .00 .00 .00 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-000-31602 Charges for Services 61,545.04 192,510.40 188,365.00 160,897.34 188,365.00- 100-000-31604 Sale of Documents 755.72 516.30 500.00 1,063.50 500.00- 100-000-31606 Credit Card Service Fee 24,308.14 23,347.99 16,000.00 25,586.54 16,000.00- 100-000-31610 Facility Rental 191,333.20 230,816.81 200,000.00 180,144.98 200,000.00- 100-000-31615 P&R Facility Rental 19,341.24 14,626.89 .00 22,904.50 17,000.00- 100-000-31620 Plan Review-New Bus & Home Occ 2,225.00 1,924.25 2,500.00 3,191.00 2,500.00- 100-000-31624 Planning & Zoning Applications 371,970.62 426,373.85 350,000.00 818,259.42 350,000.00- 100-000-31626 Master Plan Fees 36,943.75 49,469.34 25,000.00 60,192.21 25,000.00- 100-000-31628 Map Check Fees .00 .00 .00 .00 .00
100-000-31630 Engineering Fees 34,010.00 27,606.00 20,000.00 8,795.00 10,000.00- 100-000-31640 Forest Service Contract 8,834.99 .00 9,000.00 9,000.00 9,000.00- 100-000-31644 Police Special Service Fees .00 .00 .00 .00 .00 100-000-31646 Vehicle Inspection Fees 50.00 30.00 .00 .00 .00 100-000-31648 Shelter Impound Fees .00 .00 .00 .00 .00
100-000-31652 Transit Fee 123,637.78 130,062.30 135,000.00 147,190.56 150,000.00- 100-000-31664 Recreation Program Fees 119,593.78 180,091.08 160,000.00 167,972.15 170,000.00- 100-000-31666 Concessions .00 .00 .00 .00 .00
100-000-31668 Amenities Enhancement Program .00 .00 .00 .00 10,000.00- 100-000-31670 Whitmore Master 27,916.15 337,727.00 20,000.00 31,343.84 24,000.00- 100-000-31671 Edison Master 800.00 4,448.50 .00 2,625.00 .00 100-000-31672 Whitmore Pool Reimb 101,048.11 253,305.86 195,000.00 126,652.93- 175,000.00- 100-000-31674 Recreation Contract Fee 8,000.00 .00 .00 .00 .00 100-000-31680 Special Events Charges 250.00 .00 .00 .00 .00 100-000-31684 Recreation Donations .00 .00 .00 .00 .00
100-000-31690 Archival Storage Fee 16,277.33 .00 10,000.00 .00 10,000.00- 100-000-31692 Fingerprint Service 23,241.00 22,217.00 20,000.00 22,332.00 15,000.00- 100-000-32202 Internal Charge for Service .00 .00 .00 .00 .00 100-000-32440 Housing In Lieu Fees .00 .00 .00 .00 .00
100-000-32810 Superior Court Fines 14,422.14 19,950.28 8,000.00 15,639.17 8,000.00- 100-000-32820 Parking Citations 28,149.60 46,687.60 50,000.00 50,965.13 30,000.00- 100-000-32830 Vehicle Impound Fees 1,050.00 2,400.00 4,000.00 4,350.00 4,000.00- 100-000-32840 Forfeitures & Seizures .00 243.22 .00 .00 .00 100-000-32860 Civil Penalties:Municipal Code 168,492.29 80,425.75 50,000.00 54,780.50 50,000.00- 100-000-34201 FEMA-FEDERAL ASSISTANCE .00 .00 .00 .00 .00 100-000-34228 USFS Green Sticker .00 .00 .00 .00 .00
100-000-34230 COPS - FED .00 .00 25,000.00 .00 .00
100-000-35201 FEMA-STATE MATCHING FUNDS .00 .00 .00 .00 .00 100-000-35210 State Grants: Misc 24,469.43 30,699.75 .00 5,756.04 .00 100-000-35212 SGC Sustain Communities .00 .00 .00 .00 .00 100-000-35220 COPS-OPTION Public Safety 145,370.36 164,964.40 100,000.00 185,640.35 100,000.00- 100-000-35221 Officer Training Reimb 15,070.05 10,104.93 5,000.00 26,117.39 8,000.00- 100-000-35222 CALMET (Police) .00 .00 .00 .00 .00
100-000-35224 CERT/MRC .00 .00 .00 .00 .00
100-000-35228 CBPT-Main St Transportation .00 .00 .00 .00 .00 100-000-35238 CAPP Management .00 .00 .00 .00 .00
100-000-35402 Motor Vehicle In Lieu .00 .00 .00 .00 .00 100-000-35403 Vehicle License Fee in Excess 9,512.27 7,549.31 6,000.00 8,983.68 8,000.00- 100-000-35418 LTC: RSTP .00 .00 .00 .00 .00
100-000-36004 Other Grants 100,000.00 .00 .00 9,948.93 .00 100-000-36005 Tobacco Grant 27,373.59 .00 103,800.00 2,703.00 30,000.00- 100-000-36006 Climate Adaptation Grant .00 .00 .00 .00 .00 100-000-36007 Mobility Hub Grant .00 .00 .00 .00 .00
100-000-36100 USFS Wood Inovation Grant .00 .00 .00 .00 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-000-37002 Interest on Investments 79,334.92 796,200.74 1,300,000.00 1,432,007.72 100,000.00- 100-000-37004 Interest from County 50,282.33 128,441.09 20,000.00 229,255.61 20,000.00- 100-000-37100 Refunds and Rebates 172,745.37 163,318.80 30,000.00 5,403.99 100,000.00- 100-000-37104 Participant Reimbursement .00 21,025.00 .00 .00 .00 100-000-37108 Insurance Reimbursement .00 .00 .00 471,055.28 .00 100-000-37110 CA Mandated Cost Reimb .00 .00 .00 .00 .00 100-000-37200 Community Partner Funding .00 .00 .00 .00 .00 100-000-37210 Corporate Sponsorship .00 .00 .00 .00 .00 100-000-37300 Other Revenue .00 15,074.10 .00 695.59 .00 100-000-37400 Sale of Fixed Assets .00 .00 .00 .00 .00
100-000-39999 Interfund Transfers In 160,027.02 3,157,449.44 440,000.00 440,000.00 425,000.00- Total General Fund: 40,098,939.93 48,276,152.70 38,771,165.00 44,691,458.51 32,852,365.00

Expenditures
The budget expenditure projections presented to Council during the tentative budget presentation in June were finalized and the analysis was completed. Therefore, no adjustments were made to the General Fund Expenditures for FY24-25, and the projected expenditure is $32,781,587. The final budget is out of balance with revenue exceeding expenditures by $70,779 which will result in a planned increase in fund balance by the same amount. Below is Department Expense Summary for the General Fund.

Interfund Transfer Details
Fund Transfer Details FY24‐25 Budget FY23‐24 Budget Budget Variance Debt Service ‐ MLLA Settlement / Future Capital $ 2,000,000 $ 2,000,000 $ ‐Debt Service ‐ Lease Rev Bond 2015 ‐ Police Facility $ 315,073 $ 314,900 $ 173 Debt Service ‐ Garage Service Loan $ 940,000 $ 340,000 $ 600,000Debt Service ‐ Loan Fees $ 5,000 $ 5,000 $ ‐ Reserve for Economic Uncertainty ‐ Fund to policy $ 294,038 $ 389,336 $ (95,298) Operating Reserve ‐ Fund to Policy $ 150,000 $ 125,000 $ 25,000 Gas Tax ‐ General Fund Contribution $ 3,213,719 $ 2,612,520 $ 601,199 Airport Operations ‐ General Fund Contribution $ 1,015,462 $ 875,551 $ 139,911CRC Operational Support (858 Fractional) $ 75,000 $ 75,000 $ ‐GF Support for Trails $ ‐ $ ‐Transfer Out ‐ General Fund $ 8,008,292 $ 6,737,307 $ 1,270,985

General Fund Departments

TOWN ADMINISTRATION – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
Town Administration: Governance and Organizational Effectiveness Town Administration includes eight departmental areas:

1. Town Council

2. Town Attorney

3. Town Manager’s Office

4. Town Clerk

5. General Services

6. Information Technology

7. Office of Outdoor Recreation

8. Solid Waste Management
Financial support for these departments is provided by the General Fund or designated restricted revenues with limited staff time allocated to grant work and/or capital projects when appropriate. A brief review of the departmental areas is provided below, with additional information on the Office of Outdoor Recreation and Solid Waste Management provided in separate sections of the budget document.

Town Council
The Town Council is a five member Elected Legislative Body that carries out those functions required by law operating as a General Law City under California Statutes. This includes budget adoption, adopting ordinances, resolutions, and proclamations. The Council may undertake other actions not limited by the State or Federal law to meet the needs of the community. The Council is the policy setting body for the Town, with policy direction carried out by the Town Manager through the various department heads and Town Staff. Actions taken by the Town Council vary based on established priorities, funding opportunities, community requests, adopted plans, accepted guiding documents, private sector proposals and Town staff recommendations. The five members of the Town Council serve four-year staggered terms. Each year the members select one of its members to serve as Mayor and one to serve as Mayor Pro Tem. The positions are part-time and are provided a monthly stipend and other benefits as provided for by State law. Members may participate in the Town’s health insurance program. Other funding within the Town Council Budget is primarily for meetings and training.

Legal Services
The Legal Services Department provides funding for a contracted town attorney and legal services for specialized work. Specialized work includes legal counsel or experts that provide specialty services that are outside the scope or expertise of the Town Attorney. This may include personnel matters, real estate law, bond law, etc. Limited funding is provided for legal actions taken by the Town or to defend the Town in legal actions. More significant legal actions with higher costs are funded from contingency or reserves

or are managed through the Town’s insurance provider. The use of specialty legal services is coordinated through the Town Attorney. The Town Attorney is appointed by the Town Council.

Town Manager’s Office
The Town Manager’s Office is a two-person department consisting of the Town Manager and Assistant to the Town Manager. The Town Manager’s Office is primarily responsible for implementation of Council policy direction and the development of policy options and recommendations for action to be considered by the Town Council. The Town Manager is appointed by the Town Council. All other employees, except the Town Attorney are appointed by the Town Manager based on approved rules, processes, and employee associations memorandum of understanding. The Office directly manages severalspecific areas as well as providing overall management of Town departments.

The Office takes steps to provide opportunities for employees to enhance their knowledge and abilities; to be proactive in meeting community needs; to be problem solvers; to be innovative; to exemplify excellence in professional standards and achievements; and to demonstrate a commitment to the values of public service. The success of Mammoth Lakes is vested in employee accomplishments, directed, and supported by effective leadership and vision. The Office takes on a variety of special projects that are town-wide or which may not fall directly within the operation of a specific department or are part of the Offices general administrative duties.

Town Clerk
The Town Clerk maintains the town’s records, responds to public records requests, processes elections, and fulfils the agenda and minutes requirements for Town Council and assigned other legislative bodies.

The Clerk’s Office is staffed by two employees The office provides clerking support to the Planning and Economic Development Commission and the Recreation Commission. The Office provides support to several Town supported agencies (i.e., MLT, MLH, MLR, ESCOG, etc.). The department provides assistance for some town wide internal operational services such as copy machine leases, office supports, proper destruction of documents, and supports employee events and recognition. The office provides support for Municipal Code updates, various operational policy updates and oversees the Employee Engagement program. The Office accepts and processes claims against the Town. The Clerk supports other town-wide related work projects.

General Services
This department is used to account for several Town-wide expenses. This includes insurance, lease payments on Town offices, equipment leases, office supplies and postal expenses. Other expenses that do not fall within a specific department are incorporated in General Services such as funding for pool vehicles, community support funding for specific activities, contingency allocation, and smaller contractual obligations. Departmental expenses are overseen by the Town Manager’s Office and/or Finance Department.

Information Technology
Information Technology (IT) services are primarily provided by contract with Mono County IT. The contract is managed out of the Town Manager’s Office. In addition to services provided, the department includes funding for IT related contracts such as finance systems and services, phone, data storage, software contracts and hardware purchases, etc. The department oversees the ongoing maintenance and updates to technology systems such as desk top computers, laptops, handheld devices, interconnectivity, new systems/program implementation, equipment maintenance agreements, software and manages security

and reliability. The department also supports the development of on-line systems to increase customer service options for Town operations.

Office of Outdoor Recreation
The Office of Outdoor Recreation (Office) was established in FY2021-22 to provide a focused effort on the Town’s work with federal land managers and projects on public lands, and other activities that generally fall outside of municipal related programs and projects. The Office coordinates work across Town disciplines such as engineering, planning, public works, and parks and recreation. The Office reports to the Town Manager and includes three positions, Outdoor Recreation Manager (Public Lands); Trails Manager and Sustainable Outdoor Recreation Coordinator. The Office also provides Town oversight and receives support from the non-profit organization Mammoth Lakes Recreation. The Office is structured to work with federal, state, and local agencies, non-profits, and the private sector in the development and implementation of sustainable recreation and stewardship related projects and programs. The Office is supported by dedicated revenues and the General Fund.

Solid Waste Management
The Town Manager’s Office oversees the implementation of the town’s franchise agreement with Mammoth Disposal for solid waste services. Staff works closely with Mammoth Disposal to address service and operational matters. Staff oversees the implementation of programs and services to meet State mandates in recycling and the reduction of greenhouse gases. The Town is ultimately responsible for meeting these requirements. With the closure of the local Benton Crossing Landfill at the end of 2022, staff worked closely with Mammoth Disposal on the construction of a new transfer station to facilitate the long-haul of waste to Russel Pass Landfill located in Nevada. The new facility will also enhance recycling efforts and includes at least one-day a week service to accept household hazardous waste.

Programs are funded from the General and Solid Waste Funds and through CalRecycle grants. The Town works closely with Mammoth Disposal Sustainability Coordinator on CalRecycle grants and community outreach and educational programs.

VISION, MISSION & VALUES
The work program undertaken by the Town Manager is guided by the following internal Vision, Mission and Values statements to improve the quality of life in the Town of Mammoth Lakes and the surrounding region, as follows.

Vision
Mammoth Lakes is known for the quality of life and experiences offered to residents and visitors, achieved by focusing on our community and regional environment and demonstrating pride in the provision of public services.

Mission - Focused on Enhancing Our Community
Facilitated success of businesses and residents adds community vitality and prosperity Open and honest public engagement enhances decision making and shared outcomes Collaboration and Teamwork creates and achieves shared goals Unique location of Mammoth Lakes is honored as foundational to our local quality of life Sustainability of our landscape and public services ensures an inspiring future for all Values –Pride in Public Service
Passion: We care about public service, knowing our work makes a difference

Respect: We demonstrate and show understanding, kindness and fairness for one another Integrity: We are honest and ethical in our actions and take responsibility for our decisions Determination: We are committed to resourceful and innovative actions to achieve goals Excellence: We excel at adding value, worth, and professionalism in public service Quality of Life: “Having a personal sense of enjoyment, well-being, and fulfillment experienced within our local economic, cultural, social, and natural environment.” PRIORITIES FOR FY24-25: WORK PLAN HIGHLIGHTS
The development of budgetary priorities and work program for FY24-25 continues to be guided by Town Council defined strategic priorities and key objectives. The work program continues the implementation of larger projects and commitment of funds designed to support Town Council Strategic Priorities, enhance services, programs, and capital improvements to meet community needs, regional engagement, and maintain public assets.

TOWN COUNCIL
The Town of Mammoth Lakes continues to improve Town services, creating opportunities to engage with residents, building regional partnerships and guiding the implementation of strategic priorities. The Strategic priorities include:
 Invest in Community Focused Projects
o Continue implementation of the Town’s Housing Now! initiative to deliver a mix of community housing opportunities (Bride Program for “missing middle”, Small Site Development for home ownership, leasing to locals)
o Complete community facilities to enhance programs and services including, Community Recreation Center (CRC), Performing arts venue, Childcare facility, and Parks o Implement connections and development of “mobility hubs” – including EV stations, Restrooms, & MUPs, transit, & trail connectivity with added amenities (Walk, Bike, Ride Concepts).
o Finalize design for new broadband infrastructure deployment.  Enhance Sustainability & Diversity of Local Businesses & Tourism Economy o Partner on amenities on federal lands to enhance visitor & resident experiences with improved recreational access points with parking, signage, trash service & restrooms. o Invest in beautification of primary business frontages and supporting services (i.e., animation, parking, snow management & associated Downtown Revitalization Concepts). o Engage in the Mammoth Main Base Redevelopment Project to ensure community benefits and long-term added economic value to the Town and region. o Leverage state and other resources to support regional arts & culture, events, and sports related facilities to leverage regional competitions and athlete training.  Environmental Resiliency by Proactive planning and Project Implementation o Support marketing and on-the ground engagement to develop a culture of stewardship, responsible recreation, preparedness for natural disasters and to address climate change.

o Provide support for long-term forest recreational, health and safety projects such as ESCCRP, USFS planning processes, and amenity investment, working with local and regional partners.
o Engage with recreational planning & development projects that focus on adaptation, resiliency, & mitigation strategies to preserve long-term vitality & diversity of uses. o Pursue funding sources to support forest wildfire mitigation projects and housing such as federal and state grants, EIFD/Climate Resiliency Districts and Town resources.  Implementation of enhanced and required Municipal Services o Maintain long-term financial stability to support strategic community investments and resiliency and long-term maintenance and sustainability of capital investments and services.
o Enhance Town’s public outreach/engagement/information strategies, tools, social media, surveys, customer facing technology services and direct public interaction. o Completion of “Civic Center” vision with construction of new Town Offices o Implementation of programs/policies to meet state mandates in solid waste management, electrification, housing development, and climate adaptation.

For FY24-25 the Town is focused on meeting housing needs through programs supported by our Housing Now! Initiative. To accomplish this, the Town is requesting a voter initiative that will increase Transient Occupancy Tax by 2 points (13% to 15%). This measure will have a 10-year life to support completion of the planned facilities. A few smaller public and public-private projects are also in process. There is continued focus on the development and improvement of our recreational amenities including completion of the interior of Community Recreation Center (CRC), infrastructure improvements and enhancing our resident and visitor experience including new bus shelters, EV charging stations, enhanced traffic/pedestrian safety and parks improvements. The Council has taken specific steps to enhance regional efforts working through the Eastern Sierra Council of Governments (ESCOG), with National Forest Land Managers, and other State and local agencies. The Town is a partner in grants and programs to reduce wildfire fuels on Town owned properties and within the Inyo National Forest. Deliberate and measured steps to increase service levels are taken to enhance services with a focus on the long-term financial stability of the Town. The budget for Town Council is $261,876.

LEGAL SERVICES
Legal services are provided based on contracted rates with the Town Attorney and other firms used for specific legal actions. The budget provides base funding for litigation services, which may be supplemented as needed. Legal services are provided by and coordinated through the contract with the Town Attorney, with specialty services provided by selected firms. The contracted Town Attorney is appointed by the Town Council. The legal services budget is 225,000.

TOWN MANAGER
The Town Manager’s Office is staffed with two full-time employees and includes severalsmaller contracts for services. Ongoing contracts and memberships include USFS Special Use permits, staff and council development, federal liaison, League of Cities, and professional organizations. The Office implements and oversees various grants as appropriate. The office oversees the 20-year Solid Waste Franchise Agreement and solid waste/recycling program for compliance with current and new State mandates. The Manager is overseeing a robust housing program, the transition of the Mammoth Yosemite Airport, the ongoing

refinement and implementation of a five-year capital improvement program, completion of the Community Recreation Center and initiating the construction of a preforming arts auditorium and childcare facility in partnership with Mammoth Lakes Foundation. The Town has also begun construction of a new Town Hall, a $29,000.000 project with an expected completion of June 2026. Additional informational community outreach efforts have been initiated and will be enhanced in FY24-25. The Town Manager’s work program is achieved through the Office and in coordination and support of the Department Heads and Town staff. A more detailed overview of the Office of Outdoor Recreation and the Solid Waste Fund are included later in the budget document. The Department budget is $644,588.

TOWN CLERK
The budget includes an annual appropriation for election costs and funding to meet mandates of the office such as public notices, codification of the municipal code, and responding to public requests. The Clerk provides all required clerk services for the Town Council and Town Commission, and manages public record requests, coordinates mandated training for Town Council, maintains official records of the Town and processes claims. The Assistant Clerk assists with Town duties and provides similar clerk duties to partner agencies (i.e., MLT, MLR, MLH, and ESCOG). A refresh of the Municipal Code is scheduled to be completed this year, which includes a legal review for internal consistency of citations, references, structure, and edits to the Code etc. The Clerk is responsible for required public notices and codification of town ordinances. The Clerk also provides ongoing support to update town policies and the municipal code as new or updated ordinances are adopted by the Town Council. The Town Clerk’s budget is $386,732.

GENERAL SERVICES
The General Services Department provides funding for several town-wide activities. Liability insurance and workers compensation is funded through General Services. The lease payments for Town offices and utilities are included in General Services Department, as well as office equipment leases, and General Fund costs for vehicles, postage, and office supplies. Community support is funded in the department.

The department includes $100,000 in contingency funding to meet limited, unforeseen operational needs.

The total departmental budget for FY24-25 is $2,013,380.

INFORMATION TECHNOLOGY
The Information Technology provides funding for contract Information Technology Services from Mono County. The Town, Mono County and Mammoth Lakes Fire Protection District are coordinating to improve the public safety communication system. The parties will be moving forward this year to be part of the California Radio Interoperable System (CRIS), operated by the State of California The Town has allocated funding in the CIP for this purpose. Annual funding for the ongoing update of IT systems, software and hardware at the desk top level, servers, and storage capacity is managed by Mono County through the department. The department provides service support for broadband connections and internet connectivity and assistance with a variety of IT related service requests from Town Departments. The IT contract is managed by the Assistant to the Town Manager. The FY24-25 operating budget is $525,600.

TOML OrganizationChart – Administration & Human Resources September 2024
Town Manager
Public Works
Director/Town
Engineer
Police Chief
Parks & Recreation
Director/Public
Information Officer
(PIO)
Community &
Economic
Development
Director
Finance Director
Outdoor Recreation
Manager
Town Clerk &
Records Manager
Assistant Clerk
Assistant to the
Town Manager
Human Resources
Manager
Payroll/Human
Resources Specialist
Human Resources
Analyst
Sustainability
Coordinator

Total Expenditures 4,062,176 $
Insurance Premiums, $1,274,358
Benefits, $195,244
Special Operational /
Contract Services,
$852,180
Facility Lease, $465,000
Machinery & Equipment,
$242,600
Utilities, Contingency, $100,000 $100,000
Vehicle Costs &
Replacement, $67,848
Supplies, $48,000
Training & Conferences,
$27,500
Advertising & Public
Notice, $13,250
Town Administration

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Town Council
100-410-40000 Regular Salaries .00 .00 .00 .00 .00
100-410-40111 Temporary Wages 39,530.64 53,538.24 62,635.23 62,635.20 62,635.23 100-410-41002 Health Ins Premiums 95,480.31 132,750.69 171,824.38 177,246.27 186,005.92 100-410-41012 Workers Comp Insurance .00 .00 .00 .00 .00 100-410-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-410-41020 PERS (Retirement) .00 .00 .00 .00 .00
100-410-41028 PARS (Part Time Retirement) 676.20 1,055.46 1,234.82 1,234.80 1,234.82 100-410-42030 Special Operational .00 .00 .00 .00 .00
100-410-43031 Contractual Services 1,067.49 .00 .00 .00 .00 100-410-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 48.31 .00 100-410-43150 Training, Ed, Conf & Mtgs 1,370.01 7,241.84 20,000.00 4,164.68 12,000.00 100-410-44220 Community Support Fund .00 .00 .00 .00 .00 Total Town Council: 138,124.65 194,586.23 255,694.43 245,329.26 261,875.97 Legal Services
100-412-43030 Professional Services 665.00 8,625.50 .00 .00 .00 100-412-43031 Contractual Services 276,926.13 203,771.30 225,000.00 184,724.18 225,000.00 100-412-43150 Training, Ed, Conf & Mtgs .00 .00 .00 .00 .00 Total Legal Services: 277,591.13 212,396.80 225,000.00 184,724.18 225,000.00 Town Manager
100-413-40000 Regular Salaries 306,519.77 349,541.32 361,695.74 453,181.74 335,915.91 100-413-40111 Temporary Wages .00 .00 .00 .00 .00
100-413-40130 Comprehensive Leave 223.63 8,697.63 21,251.58 37,433.56- 24,603.75 100-413-41002 Health Ins Premiums 65,027.44 64,486.57 77,150.74 73,758.76 83,935.59 100-413-41012 Workers Comp Insurance 15,313.16 22,395.83 24,315.75 24,650.00 19,556.00 100-413-41020 PERS (Retirement) 124,798.49 130,580.74 140,661.48 131,633.37 102,576.47 100-413-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 100-413-42002 Office Supplies .00 63.98 .00 .00 .00
100-413-42006 Uniforms & Personal Equip .00 .00 .00 .00 2,000.00 100-413-42030 Special Operational 10,666.81 11,620.68 15,000.00 21,759.40 15,000.00 100-413-43031 Contractual Services 31,800.48 .00 241,000.00 15,080.00 26,000.00 100-413-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-413-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 100-413-43106 Insurance Premiums .00 .00 .00 .00 .00
100-413-43110 Mem'ships, Dues, Subscr, Publi 630.00 8,529.00 .00 .00 .00 100-413-43130 Advertising & Legal Notices 14,266.26 16,941.21 7,500.00 13,492.46 10,000.00 100-413-43150 Training, Ed, Conf & Mtgs 3,883.96 6,914.56 10,000.00 1,398.99 10,000.00 100-413-44520 Emergency Preparedness .00 .00 15,000.00 .00 15,000.00 100-413-45050 Equip Maint Agreements .00 .00 .00 .00 .00 100-413-48300 Buildings - Capital .00 .00 .00 .00 .00
Total Town Manager: 573,130.00 619,771.52 913,575.29 697,521.16 644,587.72 Town Clerk
100-414-40000 Regular Salaries 165,198.02 181,979.81 188,182.16 198,291.10 186,644.65 100-414-40113 Overtime Wages 252.99 132.66 5,000.00 245.07 5,000.00 100-414-40130 Comprehensive Leave 2,432.03- 4,822.20 4,535.65 976.30- 3,424.04 100-414-41002 Health Ins Premiums 65,072.91 66,334.27 78,738.46 78,840.39 85,134.06

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-414-41012 Workers Comp Insurance 7,489.62 11,092.99 12,355.10 12,525.00 10,374.85 100-414-41020 PERS (Retirement) 65,602.29 66,462.91 66,244.66 74,027.73 63,404.54 100-414-42002 Office Supplies .00 .00 .00 .00 .00
100-414-42030 Special Operational 8,731.67 8,247.73 15,000.00 16,397.01 15,000.00 100-414-43110 Mem'ships, Dues, Subscr, Publi 945.00 185.00 500.00 685.00 500.00 100-414-43130 Advertising & Legal Notices 5,938.10 2,884.00 2,750.00 3,768.50 2,750.00 100-414-43150 Training, Ed, Conf & Mtgs 3,042.06 1,800.32 5,500.00 2,825.21 5,500.00 100-414-44470 Records Management .00 .00 .00 .00 .00
100-414-44600 Codification 15,579.54 11,990.42 5,000.00 14,631.05 5,000.00 100-414-44620 Municipal Election 454.03 2,218.94 9,000.00 567.41 9,000.00 Total Town Clerk: 335,874.20 358,151.25 392,806.03 401,827.17 391,732.14 General Services
100-416-40111 Temporary Wages .00 .00 .00 .00 .00
100-416-41012 Workers Comp Insurance .00 .00 .00 .00 .00 100-416-41020 PERS (Retirement) 700.00 .00 .00 .00 .00
100-416-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 100-416-42002 Office Supplies 19,384.31 13,989.38 28,000.00 29,214.29 28,000.00 100-416-42003 Misc Supplies .00 .00 .00 323.24 .00
100-416-42005 Postal Supplies & Postage 14,306.16 14,665.34 17,500.00 19,047.51 20,000.00 100-416-42030 Special Operational 5,185.93 6,642.04 10,000.00 4,889.79 10,000.00 100-416-43030 Professional Services .00 148.75 .00 .00 .00 100-416-43031 Contractual Services 42,909.30 102,850.97 227,180.00 173,495.35 207,180.00 100-416-43033 Computer Support Services .00 .00 .00 .00 .00 100-416-43060 Garage Vehicle Service 32,315.45 35,736.73 35,000.00 51,978.04 40,000.00 100-416-43066 Vehicle & Equip Replacement 43,202.00 30,308.24 31,481.00 31,481.40 27,848.00 100-416-43106 Insurance Premiums 676,834.00 596,504.00 736,795.00 729,128.00 889,352.00 100-416-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 .00 .00 100-416-43114 Credit Card Fees 42,215.56 49,178.49 30,000.00 66,626.74 50,000.00 100-416-43115 Credit Card Clearing .00 .00 .00 .00 .00
100-416-43130 Advertising & Legal Notices 260.00 .00 .00 .00 .00 100-416-43140 Recruiting & Other HR .00 .00 .00 .00 .00 100-416-43180 Contingency 90,000.00 .00 100,000.00 .00 100,000.00 100-416-43404 Public Utilities 41,817.81 54,662.91 70,000.00 38,946.52 70,000.00 100-416-43420 Taxes & Fees .00 .00 .00 .00 .00
100-416-44220 Community Support Fund 124,284.82 51,827.38 71,000.00 59,419.35 71,000.00 100-416-44520 Emergency Preparedness .00 .00 .00 .00 .00 100-416-45010 Facility Lease 473,317.61 252,195.98 465,000.00 413,202.44 465,000.00 100-416-46010 Equipment Lease 10,845.72 44,315.94 39,000.00 33,718.47 35,000.00 100-416-46440 Office Equip & Furniture .00 .00 .00 .00 .00 100-416-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 100-416-46480 Computer Software - Non Cap .00 .00 .00 .00 .00 100-416-48300 Buildings - Capital .00 .00 .00 .00 .00
100-416-49000 Write Off Fractional Note Rec. .00 .00 .00 .00 .00 100-416-49499 Debt Service - Principal & Int .00 386,200.50 .00 .00 .00 Total General Services: 1,617,578.67 1,639,226.65 1,860,956.00 1,651,471.14 2,013,380.00 Information Systems
100-418-42002 Office Supplies .00 1,438.60 .00 .00 .00
100-418-43031 Contractual Services 8,700.55 8,373.34 8,000.00 11,875.80 8,000.00 100-418-43033 Computer Support Services 250,000.00 255,818.94 280,000.00 250,000.00 280,000.00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-418-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 899.98 .00 100-418-43150 Training, Ed, Conf & Mtgs .00 .00 .00 .00 .00 100-418-43404 Public Utilities 36,774.22 34,808.06 30,000.00 35,133.40 30,000.00 100-418-45050 Equipment Maint Agreements 168,278.89 70,691.24 153,600.00 135,469.08 153,600.00 100-418-46460 Computer Hardware - Non Cap .00 1,471.26 .00 833.00 .00 100-418-48800 Computer Hardware - Capital 19,018.49 31,874.15 31,000.00 46,917.10 31,000.00 100-418-48801 PEG PURCHASES 11,371.80 19,311.82 .00 1,500.00 .00 100-418-48900 Computer Software - Capital 31,561.19 136,723.59 23,000.00 68,244.68 23,000.00 Total Information Systems: 525,705.14 560,511.00 525,600.00 550,873.04 525,600.00 Total General Fund: 3,468,003.79- 3,584,643.45- 4,173,631.75- 3,731,745.95- 4,062,175.83-

FINANCE DEPARTMENT – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
Responsibilities
The Finance Department is responsible for accurate recording of financial transactions of the Town and working with local businesses to facilitate a healthy business environment in the Town of Mammoth Lakes.

Divisions
The Department includes Revenue Collection, Accounting, Financial Reporting and Budgets.

Revenue Collection:
• Monthly Collection of Tax receipts – running delinquency routines, calculating penalties and interest on late returns
• New business administration / Business Tax Certificate renewals • Issue Transient Occupancy Tax (TOT) certificates to all short-term rental businesses • TOT Enforcement – Research advertisements for illegal activity, conduct enforcement cases, hearings and final notice of determination
• Provide quarterly updates to Town Council on enforcement activity • Audit Transient Occupancy Tax remitters for accuracy
• Public outreach and education on municipal code regulating businesses Accounting:
• Develop and administer proper accounting controls to protect Town assets • Prepare journal entries and reconcile financial transactions • Monthly Bank Reconciliations
• Facilitate annual financial audit performed by independent auditor • Perform Accounts Payable functions weekly – provide timely payment of Town invoices • Perform Accounts Receivable functions, monthly reporting and collection

Financial Reporting and Budgets:
• Develop town-wide budgets, series of review opportunities leading to Town Council adoption
• Review and update fee schedules for Town Council adoption – required annually • Review annual Appropriations Limit, Investment Policy, Reserve Policy and Debt Policy for Town Council adoption – required annually
• Monitor Financial performance (actual to budget) monthly • Forecast revenue and expenditures quarterly, updating Town Council for budget modification
Staff
The Finance Department has seven full time employees, responsible for Revenue Collection (4), Accounting (2) and Financial Reporting and Budgets (1). The department also has a part-time employee dedicated to TOT enforcement.

BUDGET HIGHLIGHTS
Sources of Revenue: The Finance Department is supported by Business Tax Certificate application fees, Tourism Business Improvement District (TBID) admin fees, penalties, interest and enforcement charges and the General Fund. In FY24-25 a new revenue source was added as Certified Properties were implemented. This new feature requires annual renewal of each property and will generate approximately $900,000 annually.

Major Budget Changes: The most significant change for FY24-25 is the addition of new positions to implement the Certified Properties program. Based on the review of best practices for STR administration, a new revenue source was created (Certified Properties Fee) to fund implementation and enforcement activities. This includes the addition of 1 FTE (Revenue Specialist) and .5 FTE (Enforcement and Lodging Support). The initial budget is based on conservative estimates for enforcement activity. However, the actual results, updated during the quarterly budget review has been substantial. In FY24-25 the department will have new leadership in the replacement of the Finance Director, promoted to Town Manager. This new leadership will have an impact on the operations of the team with fewer assignments than the predecessor allowing for more time for individual staff growth and focused process improvements.

PRIORITIES FOR FY 24-25: Team Goals and Focus

1. TOT Enforcement – Revenue Team
a. Certified Properties
i. Establish a program with the property certification linked to owners, remittance by property, and digital rental information platform available to the public.
ii. Engage in Data Analysis of Short-Term Rentals investigating speculative business activity.
b. TOT Enforcement
i. Continue to use data mining technology to identify illegal rentals.

ii. Refine processes to prevent repeat zoning violators from conducting illegal rentals using Settlement and Release Agreements and/or Private Nuisance case.
iii. Reduce the number of data mined unidentified properties advertising to near zero.
c. Audit Program
i. Use data mined revenue assumptions compared to actual reported revenues to determine audit candidates.
ii. Refine audit process to identify common pitfalls for operator’s erroneous remittances.
iii. Educate operators on proper remittance techniques including departure date accounting, revenue record retention, how to submit exemptions and what constitutes a taxable item.
d. Daily, Monthly, Annual Processes
i. Strive to reach 100% online remittance by January 2025. ii. Improve Town website to include Finance Department page on exemptions and Certified Properties
iii. Continue to refine unified messaging regarding processes and common questions of business operators. Unified message consistency assists in leveling the business arena and safeguards the high standards of customer service.

2. Accounting Team
a. Budget Projects
i. Develop 5-year budget projection – incorporate into the normal budget process and presentations.
ii. Develop budget workshops to refine coordination of strategic planning and Town Leadership team. This will be part of the annual employee training curriculum.
b. Financial System Improvements
i. Continue to Develop Cost Allocation program – town wide

1. Indirect – allocation of total town overhead

2. Direct – department specific costs.
ii. Update and improve written policies and procedures. iii. Develop FEMA/CalOES Reimbursement and best practices procedural handbook
iv. Start researching and preparing for Accounting Software Implementation c. Customer Support Focus
i. Develop and implement Finance specific trainings for new staff

d. Miscellaneous
i. Measure R and U reporting - Update reporting to provide better understanding for Mammoth Lakes Recreation and Town Council on the activities of the account during the year. Set up quarterly meetings with MLR Staff and provide materials for presentation to their board.

TOML OrganizationChart – Finance
September 2024
Finance Director
Accounting Manager
Senior Accounting
Assistant
Revenue
Accountant
Revenue
Specialist
Finance Analyst &
Technology
Coordinator
Lodging Support
& Enforcement
Revenue
Specialist
Revenue
Specialist
Lodging Support
& Enforcement

Total Expenditures 1,660,631 $
Salary, $783,267
Benefits, $600,765 Special Operational /
Contract Services,
$111,800 SB 1559 Tax Admin Fee,
$82,000
Training & Conferences,
$5,300
Audit Services, $75,000
Advertising & Public
Notice, $2,500
Finance Department

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Finance
100-415-40000 Regular Salaries 622,253.10 638,746.19 662,387.91 635,759.38 714,887.25 100-415-40111 Temporary Wages 25,527.44 28,933.65 30,167.31 28,648.42 58,379.61 100-415-40113 Overtime Wages 408.29 8,479.34 5,000.00 12,069.23 10,000.00 100-415-40130 Comprehensive Leave 17,889.70- 6,828.12 28,952.83 1,940.01 16,945.35 100-415-41002 Health Ins Premiums 227,550.04 234,681.88 277,491.24 261,971.62 345,907.00 100-415-41012 Workers Comp Insurance 26,582.52 40,589.95 44,313.53 44,924.00 39,946.90 100-415-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-415-41020 PERS (Retirement) 203,973.70 208,854.96 211,349.56 210,246.03 196,814.44 100-415-41028 PARS (Part Time Retirement) 434.64 575.61 594.72 525.28 1,150.90 100-415-42002 Office Supplies 78.67 .00 .00 1,220.73 .00 100-415-42006 Uniforms & Personal Equip 134.68 388.51 1,500.00 .00 1,500.00 100-415-42030 Special Operational 172.15 652.95 300.00 .44 300.00 100-415-43031 Contractual Services 74,992.00 104,300.00 90,000.00 121,896.85 110,000.00 100-415-43032 Enforcement .00 1,099.06 .00 .00 .00
100-415-43100 Audit Services 68,630.00 62,750.00 65,000.00 83,360.00 75,000.00 100-415-43106 Insurance Premiums .00 .00 .00 .00 .00
100-415-43110 Mem'ships, Dues, Subscr, Publi 212.00 225.00 300.00 225.00 300.00 100-415-43114 Credit Card Fees .00 .00 .00 .00 .00
100-415-43130 Advertising & Legal Notices 1,843.31 2,169.56 2,500.00 2,244.56 2,500.00 100-415-43150 Training, Ed, Conf & Mtgs 3,305.71 5,338.73 5,000.00 3,126.50 5,000.00 100-415-43422 SB 1559 Tax Admin Fee 148,541.00 73,465.00 82,000.00 81,681.00 82,000.00 Total Finance: 1,386,749.55 1,418,078.51 1,506,857.10 1,489,839.05 1,660,631.45 Total General Fund: 1,386,749.55- 1,418,078.51- 1,506,857.10- 1,489,839.05- 1,660,631.45-

HUMAN RESOURCES DEPARTMENT – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
Responsibilities
The Human Resource Department is responsible for professional support of all Town functions and employees. The team provides a professional understanding of best practices and legal requirements regarding employee rights and responsibilities. The team is also responsible for review of employee pay and times sheets for accurate and timely payroll function.

Divisions
The Department includes Payroll and Human Resources
Payroll:
• Process timesheets for Payroll – every two weeks throughout the year • Calculation and Payment of Payroll Taxes
• Administer Employee Reimbursement Programs
• Administer 457 and other retirement programs for employees • CalPERS reporting on all employees
• Perform year-end W-2 calculation and distribution for all employees Human Resources:
• Facilitate recruitment process for all Town positions • Onboard new employees, benefits, policies and procedures • Review and update all position descriptions
• Assist Leadership in overall employee structure and new position development • Establish written policy for review and adoption
• Administer all wage scale updates for various employee levels • Assist all Town Departments with employee related issues • Annual review of all benefit packages, update employees on changes for open enrollment • Review and Coordinate all Town training
• Assist in all annual employee evaluations
• Supervise and assist Payroll Function
Staff
The Human Resources Department has three full time employees, responsible for Payroll (1), Human Resources (2) consisting of department management and with employee recruitment, onboarding and overall customer service.

BUDGET HIGHLIGHTS
Sources of Revenue: The Human Resource Department is supported by the General Fund Major Budget Changes The department has undergone a change in employees requiring additional training and policy updates to regain efficiency. The team continues to work on process improvement. The volume of new employees and seasonal work have had a substantial impact on the department. 1 FTE was added in FY24-25 to support these efforts and increase the level of support for the organization.

PRIORITIES FOR FY 24-25: Team Goals and Focus
Human Resource Team
a. Employee Focus
i. Engage with planned new employee training program. Focus on needs of supervisor and mid-level management employees.
ii. Implement a peer group for Middle Managers, personal development. iii. Determine how policy updates below will be introduced to employees, both through the onboarding process and as policies are updated. b. Customer Service
i. Evaluation of services to internal departments. Conduct meetings with all departments to gain feedback on how HR could better serve their needs. This is to inform on how HR engages with the team and not in the development of overall HR practices.
ii. Establish annual or quarterly, depending on complexity of operations. To review upcoming staffing needs to be in coordination with department needs.
iii. Engage with departments to support seamless onboarding. iv. Work to integrate the department into admin with the new Town Manager.
c. Process Improvement
i. Implementation of new recruitment software program that includes all job posting administration, candidate tracking, requisition tracking. ii. Employee Evaluation – research and provide options for annual employee reviews to make them more effective and reduce complexity for managing staff.
iii. Review policies for any updates. Work with the administration on a comprehensive policy review and an implementation priority.

Total Expenditures 378,150 $
Salary, $195,359
Benefits, $145,790
Special Operational /
Contract Services,
$30,000
Training & Conferences,
$7,000
Human Resources Department

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Human Resources
100-417-40000 Regular Salaries 133,320.29 181,614.52 188,334.52 177,655.80 195,359.20 100-417-40111 Temporary Wages .00 .00 .00 27,989.94 .00 100-417-40113 Overtime Wages .00 2,111.39 .00 893.19 .00 100-417-40130 Comprehensive Leave 4,185.30 2,401.86 13,518.51 1,078.14- 10,978.45 100-417-41002 Health Ins Premiums 40,478.52 53,687.90 64,701.92 61,181.69 69,707.17 100-417-41012 Workers Comp Insurance 8,388.88 11,788.20 12,940.76 13,119.00 11,262.89 100-417-41020 PERS (Retirement) 68,975.86 60,874.60 59,956.86 62,772.18 53,841.93 100-417-41028 PARS (Part Time Retirement) .00 .00 .00 532.01 .00 100-417-42002 Office Supplies .00 .00 .00 .00 .00
100-417-42030 Special Operational 7,824.62 50,844.59 10,000.00 3,795.22 10,000.00 100-417-43031 Contractual Services .00 .00 .00 50.00 .00 100-417-43106 Insurance Premiums .00 .00 .00 .00 .00
100-417-43110 Mem'ships, Dues, Subscr, Publi 1,144.00 .00 2,000.00 1,002.00 2,000.00 100-417-43140 Recruiting & Other HR 22,189.09 16,637.51 20,000.00 23,292.15 20,000.00 100-417-43150 Training, Ed, Conf & Mtgs 4,829.90 5,278.03 5,000.00 1,919.79 5,000.00 100-417-43151 Internal HR Org Development .00 .00 .00 .00 .00 Total Human Resources: 291,336.46 385,238.60 376,452.57 373,124.83 378,149.64 Total General Fund: 291,336.46- 385,238.60- 376,452.57- 373,124.83- 378,149.64-

MAMMOTH LAKES POLICE DEPARTMENT – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
Responsibilities
MLPD provides police services to the residents of the Town. We pride ourselves on building community partnerships. Additionally, we provide contract services with the US Forest Service to patrol the Lakes Basin, Minaret Vista, and Shady Rest. MLPD also receives 4 grants: California OHV Grant for Polaris RZR & Snowmobile Patrols, California Office of Traffic Safety (OTS) for Bicycle and Pedestrian Safety Programs, Tobacco Grant for Youth Tobacco Use Enforcement, Officer Wellness and Mental Health Grant.

Divisions
Currently we have two divisions: Patrol and Administration Patrol Services
• Provide Law Enforcement Services to the Community
o Criminal Investigations
o Emergency Response (Assaults, Theft, Traffic Collision, etc.) o Traffic Enforcement
o Traffic Control
o Motorist Assist
o Parking Enforcement
o Business, Security and Alarm Checks
o Routine Area Patrols
o Assist with Behavioral Health Crisis Calls
o Civil Matters
o Code Enforcement
o Wildlife Services
o Domestic Animal Services
o Detective
o Canine Officer
o School Resource Officer
 Explorer Program
Administration
• Records

o Criminal and Civil Reporting
o LiveScan/Fingerprinting
o Federal Reporting
o Case Filing with District Attorney
o Concealed Carry Weapon Permits
o Sex Offender Registration
o Animal Licensing
o State Audits
o Public Records Requests
• Property
o Retention and Disposal of Evidence
o Safekeeping Items
o Lost and Found Property
• Executive
o Managing Budget
o Purchases and Invoices
o Scheduling and Payroll
o Personnel Files & Internal Affairs
o Scheduling Officer Training/Maintaining Records
o Grant Writing & Administration
o Public Records Requests
o State Audits
o Compliance with POST
o Public Information and Outreach
o Emergency Operations
Staff
MLPD currently has 16 FTE Sworn Police Officers including the Chief of Police, 3 Sergeants, 2 Corporals, and 10 Officers. The Department also has 5 FTE Professional Staff, and 1 Reserve Officer.

Mission & Goals
The Mammoth Lakes Police Department’s mission is to provide quality law enforcement services, while building partnerships to prevent crime, maintain public trust and enhance the quality of life throughout town. We are a full-service law enforcement agency and responsive to the community’s needs, using both traditional and non-traditional police methods. We hold ourselves to the highest ethical and professional standards of conduct, always treating people with dignity, fairness, and respect.

PRIORITIES FOR FY2024-25
The Department’s priority continues to be to provide excellent community service. Officers are staffed 24-hours-a-day, 7-days-a-week for an expedient response. A Detective position is now in

place helping with investigative services. A new Canine Program has been implemented and will continue to be built upon. A new radio communications system will be deployed (integrated with the State’s CRIS). Flock Automated License Plate Readers will be installed at 8 locations within Town limits. Education and enforcement of Bicycle and Pedestrian Safety is a main priority during summer months. A new Chief’s Advisory Committee is being developed. Parking Enforcement continues to be a priority, especially during winter. Action plans are continuing to be developed to address community drug problems. An in-house Training Program for Officers has been established and will continue to be enhanced. MLPD continues to expand our Code Enforcement and Wildlife Response services. OHV Patrols continue to increase with the Polaris RZR during the snow-free months and with snowmobiles in the winter.

Community Outreach and Engagement is another priority of the Mammoth Lakes Police Department. Existing programs include Police Station Tours, Low-Cost Pet Vaccination Clinics, Halloween in the Trails, Shop with a Cop, Coffee with a Cop, and attendance at local events and ribbon cutting ceremonies. New programs in development are Bicycle Safety Events and Community Bike Rides. MLPD continues to expand our Police Explorer Program.

TOML OrganizationChart – Mammoth Lakes Police Department September 2024
Police Chief
Executive Assistant
to Police Chief
Police Sergeant
SART* Police Sergeant Police Sergeant
Police Officer
Police Corporal
Drone Operator/SART*
Records
Supervisor
Reserve Officer
(Retired Annuit.

Investigator)
Code
Compliance
Officer
Crossing
Guard(s)
Police Officer Police Officer
Range Master/SED*
Police Sergeant
Police Officer
SART*
Police Officer Police Officer Police Officer
SRO*
Police Corporal
SART*
Police Officer
Detective/SART*
Police Officer
Canine*
*School Resource Officer (SRO)
*Sexual Assault Response Team (SART)
*Special Enforcement Detail (SED)
Code
Compliance
Officer
Code
Compliance
Officer

Total Expenditures 5,929,819 $
Salary, $2,647,279
Benefits, $2,354,223
Supplies, $39,500
Special Operational / Contract
Services, $134,000
Dispatch Services, $509,000
Vehicle Costs & Replacement,
$69,316
Advertising & Public Notice, $13,000
Utilities, $70,000
Training & Conferences, $55,000
Machinery & Equipment,
$38,500
Police Department

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Police Services
100-420-40000 Regular Salaries 1,922,051.18 2,105,667.56 2,373,125.80 2,362,055.11 2,404,319.54 100-420-40111 Temporary Wages 37.77 16,672.64 88,438.71 14,708.54 92,959.91 100-420-40113 Overtime Wages 161,725.22 202,814.04 200,000.00 246,009.70 150,000.00 100-420-40114 Differential Wages .00 .00 .00 .00 .00
100-420-40115 Police Holiday Pay 87,135.92 97,705.11 91,273.00 82,231.81 91,273.00 100-420-40130 Comprehensive Leave 4,582.01- 843.94- 78,138.71 36,334.85 85,419.38 100-420-41002 Health Ins Premiums 422,698.19 394,323.03 573,100.19 505,838.84 569,870.32 100-420-41012 Workers Comp Insurance 98,753.57 140,108.23 163,001.58 165,246.00 140,881.57 100-420-41016 Unemployment Assessment 317.22 .00 5,000.00 .00 5,000.00 100-420-41018 ICMA VantageCare 58,175.00 54,000.00 62,000.00 61,875.00 62,000.00 100-420-41020 PERS (Retirement) 901,117.65 1,101,048.28 1,189,775.16 1,172,527.61 1,382,239.34 100-420-41024 PARS (Retirement Enhanced) 15,840.00 1,440.00 15,000.00 .00 15,000.00 100-420-41028 PARS (Part Time Retirement) .74 153.55 2,450.64 47.04 2,539.77 100-420-42002 Office Supplies 2,523.99 5,376.94 5,000.00 5,280.43 5,000.00 100-420-42003 Misc Supplies 48.48 .00 .00 .00 .00
100-420-42005 Postal Supplies & Postage 1,379.92 1,491.07 1,000.00 1,389.86 1,500.00 100-420-42006 Uniforms & Personal Equip 18,163.06 19,176.78 20,000.00 28,192.00 30,000.00 100-420-42007 Maintenance Supplies 1,716.53 2,622.65 5,000.00 1,878.26 3,000.00 100-420-42030 Special Operational 22,412.82 10,472.53 20,000.00 28,219.14 30,000.00 100-420-43031 Contractual Services 99,375.44 219,731.11 104,000.00 138,363.50 104,000.00 100-420-43032 Dispatch Services 400,039.88 438,087.80 471,202.00 471,202.28 509,000.00 100-420-43033 Computer Support Services .00 .00 .00 .00 .00 100-420-43060 Garage Vehicle Service 115,613.65 58,207.81 90,000.00 50,987.38 45,000.00 100-420-43066 Vehicle & Equip Replacement 58,879.48 57,524.79 44,783.00 44,782.85 24,316.00 100-420-43110 Mem'ships, Dues, Subscr, Publi 5,283.58 6,023.91 4,000.00 3,891.63 6,500.00 100-420-43114 Credit Card Fees .00 .00 .00 .00 .00
100-420-43120 Printing & Reproduction 2,827.29 3,129.95 7,500.00 4,194.14 5,500.00 100-420-43130 Advertising & Legal Notices 409.60 459.21 2,000.00 33.25 1,000.00 100-420-43140 Recruiting & Other HR .00 .00 .00 80.38 .00 100-420-43150 Training, Ed, Conf & Mtgs 34,054.60 52,274.87 35,000.00 59,520.59 55,000.00 100-420-43154 CERT 2,532.12 .00 .00 .00 .00
100-420-43156 DOJ Fingerprint Live 12,703.91 8,163.79 12,000.00 9,127.00 10,000.00 100-420-43404 Public Utilities 54,491.66 53,330.23 56,000.00 52,508.90 60,000.00 100-420-44400 Drug Enforcement .00 .00 .00 .00 .00
100-420-44520 Emergency Preparedness .00 .00 .00 .00 .00 100-420-45010 Facility Lease .00 .00 .00 .00 .00
100-420-45060 Gen'l Facilities Maint 6,908.43 8,454.24 10,000.00 4,990.79 10,000.00 100-420-45400 Communication Equip Maint .00 571.11 7,500.00 .00 1,000.00 100-420-46010 Equipment Lease 5,605.85 2,173.11 5,000.00 2,660.11 2,500.00 100-420-46200 Machinery & Equip - Non Cap 5,596.53 16,198.00 .00 .00 .00 100-420-46300 Communic Equip - Non Cap 480.67 906.40 5,000.00 876.02 5,000.00 100-420-46440 Office Equip & Furniture 4,124.56 4,472.31 5,000.00 5,136.86 5,000.00 100-420-46450 Firearms 9,207.63 14,749.25 15,000.00 14,801.92 15,000.00 100-420-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 100-420-46480 Computer Software - Non Cap .00 .00 .00 .00 .00 Total Police Services: 4,527,650.13 5,096,686.36 5,766,288.79 5,574,991.79 5,929,818.83 Total General Fund: 4,527,650.13- 5,096,686.36- 5,766,288.79- 5,574,991.79- 5,929,818.83-

PARKS AND RECREATION – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
PARKS AND RECREATION: An Essential Component of Our Community! The fundamental purpose of the Parks and Recreation Department is to deliver residents and visitors with high-quality recreation facilities and diverse programming that promotes excitement, individual expression, exploration, pleasure, challenge, and accomplishment that can lead to an improved quality of life.

The Parks and Recreation Department, much like traditional Parks and Recreation organizations, is departmentalized into the following community services:

1. Recreation Programming

2. Facility Operations & Programming

3. Administration

4. Parks Maintenance & Public Works Support Functions

5. Parks and Recreation Management, Planning and Promotion

VISSION, MISSION & STRATEGIC INITIATIVES/PRIORITIES
Department Vision: “To be the best alpine recreation community in the country.” Department Mission: “To provide multi-purpose, year-round, indoor and outdoor recreation opportunities accessible to all residents and visitors.” Tag Line: All recreation – all the time!
Strategic Initiatives:

1. Excellence: We are committed to continually improve the delivery of our community programs and facilities by holding each other accountable to the high standards of excellence our departmental culture expects and demands.

2. Teamwork: We value our employees and the power of a team culture aligned with a single vision and unifying purpose by communicating, connecting, collaborating, and celebrating to and with each other to achieve extraordinary results.

3. Sustainability: We help to protect and preserve our natural, developed, and finite resources by implementing sustainable best practices in our programs, parks, pools, fields, and facilities.

4. Health, Safety and Social Equity: We build stronger, healthier, and happier communities by promoting health, wellness and physical activity and work to ensure our parks, programs, and facilities are safe and inclusive for all people.

PRIORITIES FOR FY 2024-25: WORK PLAN HIGHLIGHTS
Accepted by the Parks and Recreation Commission on January 9, 2024, the annual Parks and Recreation Department Strategic Priorities and Key Objectives Statement was developed to align with the Town Council priorities and to strategically guide the Commission and Department in fulfilling the shared community vision and stated mission of the Parks and Recreation Department.

The four Core Strategies and associated key Objectives for the Parks and Recreation Department in 2024-25 are as follows:

Strategic Priority: Maintain and Enhance the Town’s Recreation Infrastructure • Complete Phase 2 “Interior Improvements” of the Community Recreation Center (CRC):
(1) LA Kings Ice at Mammoth Lakes, (2) Mammoth RecZone. • Lead and/or support efforts to provide multi-purpose, year-round, indoor and outdoor recreation amenities in Mammoth Lakes. CIP projects include: (1) Community Dog Park, (2) Park at the Parcel, (3) MACC/Edison Theatre and Outdoor Amphitheater, (4) Bike Park/pump track, and (5) Mammoth Creek Park West area, incorporating a natural bouldering area.
• Enhance recreation infrastructure to improve user safety, improve operations, and overall guest experience: (1) Maintenance Best and NEXT practices, (2) Deferred Maintenance/Park Improvement Program, (3) Amenities Enhancement Program.

Strategic Priority: Deliver High-Quality, Innovative and Affordable Recreation Programming • Determine plan to revise, amend or develop new Parks and Recreation Master Plan/Trail System Master Plan that includes updated goals and policies, including an analysis of the supply, demand and needs for park and recreation facilities and services within and surrounding the Town of Mammoth Lakes.
• Develop and deliver Core Program Areas aligned with the resource capacity and capabilities of the Department: (1) Youth/Teen camps and programs, (2) CRC programs, (3) Adult activities, (4) Facility operations/maintenance, and (5) Community events. • Provide enhanced recreation programming by partnering with local organizations, fund local non-profit youth sporting groups (YSF), hire skilled instructors, or contract with recreation entities.

Strategic Priority: Strengthen Organizational Systems, Structures and Operations • Continually improve the delivery of Core Program Areas by, (a) constantly measuring performance, (b) utilize evidence-based data, and (c) maximize the efficiency of internal operational procedures.

• Implement a Communication Plan that effectively and in a cost-effective manner, disseminates inclusive information and encourages participation in the Core Program Areas: (1) NEW Parks and Recreation Department website, (2) Recreation This Week, (3) social media, (4) Brochures, bilingual flyers, and print ads.

Strategic Priority: Build Capacity, Teamwork and Recruit & Retain the Best • Build capacity by aligning positions, assigned responsibilities and desired outcomes with professional, prepared, and passionate people: (1) Workforce Development, and (2) Professional Development.
• Build a high-performing Team by integrating the 5 C’s into daily operations to achieve extraordinary results: (1) Communicate, (2) Connect, (3) Collaborate, (4) Commit, and (5) Celebrate!
• Strategically recruit, retain and recognize our employees: (1) Recruitment Plan, (2) Recognition Plan.

BUDGET HIGHLIGHTS
The Parks and Recreation Department annual budget represents the delivery of core program areas that are identified in the work plan highlights. Services provided by the department must not only strive to meet the needs of the community, but also be scalable and sustainable. Most importantly, they must align with the resource capacity and capabilities of the department and the constantly changing recreation, social and economic landscape.

Core Program Areas
The “Core Program Areas” provide intentional focus for the department in developing and delivering scalable and sustainable recreation programs aligned with the resource capacity and capabilities of the Parks and Recreation Department. They are as follows:

1. Youth / Teen Camps and Programs

2. CRC Programs

3. Adult Activities

4. Community Events
Similar to programming areas of focus are the core deliverables for the department. These deliverables are prioritized for implementation, consume the majority of resources, and ultimately, help define success for the department.

Core Deliverables:

1. Completion and programming of the year-round Community Recreation Center (CRC)

2. Delivery of Core Program Areas

3. Building Team Capacity

BUDGET SUMMARY
A. Department Roll-up
B. Recreation Programs
C. Whitmore Pool and Recreation Area
D. Arts and Culture (Edison Theatre)
E. Community Recreation Center (CRC)
F. Parks Maintenance
A. Department Roll-up
The Parks and Recreation FY 2024/25 Budget by category is allocated as follows:

A. Recreation Programs
• Fund: 100-432
• Amount: $1,169,520 (+3.98%)
• Strategy: “Deliver high-quality, innovative and affordable recreation programming.” • Serves: Toddler to Seniors
• Staff: Full time: 4.15 FTE | 40 seasonal counselors, instructors, recreation coordinators & sports officials.

RECREATION

PROGRAMS
35%

WHITMORE POOL
& REC AREA 11%

ARTS AND

CULTURE
3%

PARKS, BLDGS & TRAIL

MAINTENANCE
24%

COMMUNITY

RECREATION CENTER
(CRC)
27%

Recreation
Program Fees
15%
Special Event Permit
Fees/Donations
1%
Facility Rentals
1%
Amenities Ehancement
Program
1%
General Fund
82%
2024/25 Recreation Program Revenue by Category
Full-Time Labor &
Benefits
60%
Part-Time Labor
& Benefits
16%
Operations
6%
Fish Stocking
9%
Youth Sports
Funding
4%
July 4 Fireworks
4%
Amenities
Ehancement
Program
1%
2024/25 Recreation Program Expense Budget by
Category

B. Whitmore Pool and Recreation Area
• Fund: 100-434
• Amount: $382,544.22 (-4.97%)
• Strategy: “Deliver high-quality, innovative and affordable recreation programming.” • Serves: 6 months – Seniors (65+)
• Staff: Full time: 1.27 FTE | 18 seasonal lifeguards and swim instructors Pool admissions
6%
Town's General Fund
47%
Mono County
47%
2024/25 Whitmore Pool and Recreation Area Projected
Revenue
Full-Time Labor
& Benefits
38%
Part-Time
Labor &
Benefits
24%
Operations
14%
Garage
Services/Vehicle …
Public
Utilities/Fees/Lease
14%
2024/25 Whitmore Pool and Recreation Area
Expense Budget by Category

C. Arts and Culture (Edison Theatre)
• Fund: 100-434
• Amount: $102,333 (+4.25%)
• Strategy: “Deliver high-quality, innovative and affordable recreation programming.” • Serves: Grade TK (5) – Seniors (65+)
• Staff: 3 seasonal
D. Community Recreation Center (CRC)
• Fund: 858-436
• Amount: $929,695 (+28%) – 12 months operation (8 months in 2023/24) • Strategy: “Deliver high-quality, innovative and affordable recreation programming.” • Serves: Grade TK (5) – Seniors (65+)
• Staff: Full time: 1.75 FTE | 21 winter seasonal & 10 summer seasonal Part-Time
Labor &
Benefits 46%
Operations
54%
2024/25 Arts and Culture (Edison
Theatre) Expense Budget by Category
Food Sales
1%
Winter
Admission/Programming
35%
Summer
Admission/Programming
Advertising 8%
(dasherboards, etc.)
4%
LiveBarn
0%
Community Donations
(sponsors)
4%
LA Kings
8%
Mello Roos
22%
Measure R
12%
General
Fund
6%
2024/25 CRC Revenue By Category

E. Parks Maintenance
• Fund: 100-438
• Amount: $827,518.11 (-0.25%)
• Strategy: “Maintain and Enhance the Town’s recreation infrastructure.” • Staff: Full-time: 4 | Full-time Hybrid employees: 3 and 1 summer seasonal employee Full-Time Labor &
Benefits
27%
Part-Time Labor &
Benefits
21%
Operations
25%
Public Utilities
27%
2024/25 CRC Expense Budget
by Category
Full-Time Labor &
Benefits
67%
Part-Time Labor &
Benefits
3%
Operations
9%
Garage Services/Vehicle
Repl. Fund
11%
Public
Utilities/Fees/Lease
10%
2024/25 Parks Maintenance Expense Budget by Category

TOML OrganizationChart – Parks & Recreation
September 2024
Parks & Recreation
Director/PIO
Parks
Maintenance
Lead Worker
Parks/PW
Maintenance
Worker
Temporary
Maintenance
Worker I/II
Recreation
Supervisor
Recreation
Supervisor
Program &
Facilities
Administrator
Assistant Site
Coordinator(s)
Site
Coordinator(s)
Recreation
Facilities Staff
I/II
Recreation
Instructor(s) Sports Official(s)
Recreation
Coordinator(s)
Recreation
Leader II
Recreation
Program
Assistant(s)
Recreation
Leader I
Recreation
Instructor(s)
Volunteers
Recreation
Supervisor
Recreation Manager
Maintenance
Superintendent
Recreation Commission
Parks/PW
Maintenance
Worker
Parks/PW
Maintenance
Worker
Parks
Maintenance
Worker
Parks
Maintenance
Worker
Parks
Maintenance
Worker

Total Expenditures 2,482,186 $
Salary, $1,142,551
Benefits, $609,132 Supplies, $91,499
Special Operational / Contract
Services, $304,000
Vehicle Costs & Replacement,
$170,604
Advertising & Public Notice, $9,500
Utilities, $135,000
Training & Conferences, $19,900
Parks & Recreation

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Recreation Programs
100-432-40000 Regular Salaries 321,353.65 360,070.12 382,655.23 408,584.35 407,257.80 100-432-40111 Temporary Wages 60,763.23 85,969.77 169,403.19 105,311.16 182,081.04 100-432-40113 Overtime Wages 1,467.64 4,341.61 6,000.00 5,045.76 3,000.00 100-432-40130 Comprehensive Leave 8,299.62 8,110.78 27,347.51 5,639.91 24,312.63 100-432-41002 Health Ins Premiums 96,373.13 81,924.55 111,135.72 117,253.90 117,918.27 100-432-41012 Workers Comp Insurance 14,211.25 21,949.03 26,285.20 26,647.00 23,532.50 100-432-41016 Unemployment Assessment 745.98 3,498.00 .00 4,637.00 .00 100-432-41018 Unemployment Assess -Don't use .00 .00 .00 .00 .00 100-432-41020 PERS (Retirement) 118,703.05 120,740.93 136,292.14 140,856.84 127,677.56 100-432-41028 PARS (Part Time Retirement) 1,318.28 2,146.43 3,339.64 2,500.19 3,589.57 100-432-42006 Uniforms & Personal Equip 1,581.77 856.45 2,500.00 1,748.24 2,500.00 100-432-42008 Recreation Supplies 12,918.51 11,350.70 11,000.00 10,591.33 12,000.00 100-432-42009 Amenities Enhancement Program .00 1,552.74 5,000.00 7,114.55 8,500.00 100-432-42030 Special Operational 4,694.24 5,318.05 6,000.00 6,545.91 6,500.00 100-432-43031 Contractual Services 23,963.94 32,150.65 30,000.00 19,911.34 31,000.00 100-432-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-432-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 100-432-43110 Mem'ships, Dues, Subscr, Publi 1,641.66 1,255.00 1,800.00 1,722.97 1,900.00 100-432-43114 Credit Card Fees .00 .00 .00 .00 .00
100-432-43120 Printing & Reproduction 815.25 2,101.75 3,000.00 3,684.67 3,000.00 100-432-43130 Advertising & Legal Notices 5,982.68 3,873.50 5,000.00 3,203.24 5,000.00 100-432-43150 Training, Ed, Conf & Mtgs 3,312.38 5,453.03 6,000.00 4,557.48 6,000.00 100-432-43164 Excursions & Field Trips 2,306.65 1,231.38 4,000.00 2,022.30 4,500.00 100-432-43404 Public Utilities 500.00 1,890.91 .00 .00 .00 100-432-44300 Fishing Enhancement 54,019.30 104,656.22 105,000.00 107,460.34 109,250.00 100-432-44310 Community Youth Programs 42,500.00 45,000.00 45,000.00 48,477.50 47,000.00 100-432-44320 Fireworks Display 34,059.10 18,419.00 38,000.00 38,307.00 43,000.00 100-432-44330 Tony Colosardo Donations .00 .00 .00 6,458.69 .00 100-432-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 Total Recreation Programs: 811,531.31 923,860.60 1,124,758.63 1,078,281.67 1,169,519.37 Whitmore Pool & Rec Area
100-434-40000 Regular Salaries 55,002.90 91,834.68 84,276.81 124,569.67 79,884.07 100-434-40111 Temporary Wages 69,663.11 95,234.58 101,764.96 106,398.41 90,157.14 100-434-40113 Overtime Wages 2,036.09 3,014.85 1,000.00 5,541.96 1,000.00 100-434-40130 Comprehensive Leave .00 2,761.45 5,385.17 2,089.43- 2,337.61 100-434-41002 Health Ins Premiums 80.07- 19,599.43 28,579.26 22,992.42 38,337.17 100-434-41012 Workers Comp Insurance 5,158.94 5,374.42 5,748.21 5,827.00 4,488.05 100-434-41016 Unemployment Assessment 340.73 10,867.00 .00 960.00 .00 100-434-41020 PERS (Retirement) 16,459.54 29,546.19 27,920.91 31,473.92 21,455.00 100-434-41028 PARS (Part Time Retirement) 339.16 1,319.73 2,006.21 1,618.45 1,777.37 100-434-42006 Uniforms & Personal Equip 1,480.06 2,113.77 2,500.00 2,694.81 2,500.00 100-434-42007 Maintenance Supplies 1,895.21 8,747.36 5,000.00 5,697.19 6,000.00 100-434-42008 Recreation Supplies 156.34 2,818.63 3,000.00 4,103.66 3,000.00 100-434-42009 Pool Supplies 8,332.68 9,870.19 8,000.00 7,467.79 9,000.00 100-434-42030 Special Operational 684.15 862.98 1,250.00 839.04 1,000.00 100-434-43031 Contractual Services 53,913.10 5,404.46 8,000.00 9,600.91 8,500.00 100-434-43060 Garage Vehicle Service 26,631.29 8,545.42 22,000.00 13,779.24 16,000.00 100-434-43066 Vehicle & Equip Replacement 17,935.75 24,917.35 24,860.56 24,860.56 19,857.81 100-434-43110 Mem'ships, Dues, Subscr, Publi 5.37 5.37 .00 53.93 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-434-43120 Printing & Reproduction 129.30 .00 500.00 84.48 500.00 100-434-43130 Advertising & Legal Notices 1,044.00 409.11 1,000.00 .00 1,000.00 100-434-43150 Training, Ed, Conf & Mtgs 1,857.47 1,026.00 4,000.00 4,426.52 4,000.00 100-434-43404 Public Utilities 53,192.68 48,884.34 45,000.00 29,606.61 50,000.00 100-434-43420 Taxes & Fees 2,366.03 59.00 2,000.00 5,985.90 2,000.00 100-434-45010 Facility Lease 705.40 2,700.14 750.00 2,782.88 750.00 100-434-45080 Park Grounds & Bldgs Maint 11,972.93 12,605.42 18,000.00 15,495.83 19,000.00 100-434-46010 Equipment Lease .00 .00 .00 .00 .00
100-434-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 100-434-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 100-434-48200 Machinery & Equip - Capital .00 .00 .00 .00 .00 Total Whitmore Pool & Rec Area: 331,222.16 388,521.87 402,542.09 424,771.75 382,544.22 Arts & Culture
100-436-40000 Regular Salaries .00 390.01 .00 272.36 .00 100-436-40111 Temporary Wages .00 2,317.87 54,779.98 591.77 45,436.53 100-436-40113 Overtime Wages .00 .00 1,000.00 .00 1,000.00 100-436-40130 Comprehensive Leave .00 .00 .00 .00 .00
100-436-41002 Health Ins Premiums .00 .00 .00 .00 .00
100-436-41012 Workers Comp Insurance .00 .00 .00 .00 .00 100-436-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-436-41020 PERS (Retirement) .00 .00 .00 .00 .00
100-436-41028 PARS (Part Time Retirement) .00 24.94 1,079.94 .00 895.74 100-436-42002 Office Supplies .00 .00 .00 .00 .00
100-436-42003 Misc Supplies .00 .00 .00 .00 .00
100-436-42006 Uniforms & Personal Equip .00 .00 .00 .00 .00 100-436-42007 Maintenance Supplies .00 .00 2,500.00 .00 5,000.00 100-436-43031 Contractual Services .00 5,966.75 10,000.00 1,940.44 5,000.00 100-436-43110 Mem'ships, Dues, Subscr, Publi .00 324.00- .00 .00 3,000.00 100-436-43150 Training, Ed, Conf & Mtgs .00 .00 .00 195.00 2,000.00 100-436-43404 Public Utilities .00 232.42 1,000.00 3,792.57 .00 100-436-45010 Facility Lease .00 47,000.00 27,800.00 15,750.00 .00 100-436-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 40,000.00 100-436-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 Total Arts & Culture: .00 55,607.99 98,159.92 22,542.14 102,332.27 Parks, Bldgs & Trails Maint
100-438-40000 Regular Salaries 235,836.80 246,304.50 254,028.41 298,052.55 302,272.25 100-438-40111 Temporary Wages 35,441.22 21,566.40 65,983.12 15,310.72 20,462.06 100-438-40113 Overtime Wages 18,485.38 29,146.52 40,000.00 54,081.80 10,000.00 100-438-40130 Comprehensive Leave 1,768.04 7,946.94 17,949.96 3,915.20- 9,210.97 100-438-41002 Health Ins Premiums 67,166.27 80,348.97 78,789.93 85,456.00 120,706.21 100-438-41012 Workers Comp Insurance 12,760.52 15,623.14 17,436.48 17,677.00 17,002.23 100-438-41016 Unemployment Assessment 251.00 .00 5,000.00 .00 5,000.00 100-438-41020 PERS (Retirement) 83,849.64 88,614.16 92,309.06 96,008.27 90,890.37 100-438-41028 PARS (Part Time Retirement) 651.13 706.20 1,300.80 407.71 .00 100-438-42002 Office Supplies .00 .00 .00 .00 .00
100-438-42003 Misc Supplies 1,245.94 .00 10,000.00 3,013.48 5,000.00 100-438-42006 Uniforms & Personal Equip 4,191.55 3,768.37 6,500.00 6,297.00 6,500.00 100-438-42007 Maintenance Supplies 13,901.01 9,702.10 20,000.00 16,139.39 21,000.00 100-438-43031 Contractual Services 7,251.83 1,680.21 15,000.00 7,392.16 15,000.00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-438-43060 Garage Vehicle Service 79,893.81 25,636.27 58,000.00 41,337.71 36,000.00 100-438-43066 Vehicle & Equip Replacement 53,059.93 73,713.82 73,545.81 73,545.81 58,746.02 100-438-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 .00 .00 100-438-43150 Training, Ed, Conf & Mtgs 690.00 2,335.00 3,000.00 712.10 3,000.00 100-438-43404 Public Utilities 75,145.01 62,655.85 80,000.00 92,220.62 85,000.00 100-438-45010 Facility Lease .00 .00 .00 87.24 .00
100-438-45080 Park Grounds & Bldgs Maint 18,707.17 15,578.29 18,000.00 16,122.29 19,000.00 100-438-45081 Signage Maintenance 14,217.70 .00 3,000.00 .00 3,000.00 100-438-46200 Machinery & Equip - Non Cap 5,010.03 41,279.00 .00 .00 .00 100-438-48200 Machinery & Equip - Capital 1,420.39 .00 .00 .00 .00 Total Parks, Bldgs & Trails Maint: 730,944.37 726,605.74 859,843.57 819,946.65 827,790.11 Total General Fund: 1,873,697.84- 2,094,596.20- 2,485,304.21- 2,345,542.21- 2,482,185.97-

COMMUNITY AND ECONOMIC DEVELOPMENT – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
Responsibilities
The Community and Economic Development Department (CEDD) works with residents, property owners, and other Town departments to plan for and guide development in Mammoth Lakes consistent with Mammoth Lakes' community vision.

Divisions
The Department includes the Planning, Building, and Code Compliance Divisions.

The Planning Division:
• Provides support to the Town Council, Planning and Economic Development Commission, and the Recreation Commission on planning, economic development, and housing matters.
• Manages and analyzes planning entitlement projects and minor planning projects. • Administers and implements Town plans, policies, and regulations. • Works to develop long-range plans and policies that guide economic development. • Manages the Town’s Housing Program
The Building Division:
• Administers the Building Code (which includes the issuance of building permits and conducting inspections) and ensures compliance with Town codes, among other duties. • Provides support to the Board of Appeals/Building Advisory Committee, as well as other Town departments on building and code matters.

The Code Compliance Division
• Works to encourage town-wide conformance with both the California Building Code and Town Municipal Codes.

Staff
The Community and Economic Development Department has a staff of 11, responsible for current and long-range planning, economic development, code compliance, housing, and building permitting and inspections.

VISION, MISSION & VALUES
The staff members of the Community and Economic Development Department follow guiding principles in our daily efforts to achieve positive, goal-oriented results as we conduct our core work programs and provide service to the public. Our guiding principles are expressed through the Vision, Mission, and Values described below.

Vision – Our vision is to maintain the trust and confidence of the people we serve and to be the best place to work in the community.

Mission – The mission of the Town of Mammoth Lakes Community and Economic Development Department employees is to provide the highest quality services and amenities possible to our community, with the guidance of the Town Council.

Values – Our core values guide how we serve the community and how we provide the quality and level of service they expect and desire. Our six values are:
• Accountability and Responsibility - We support and implement the priorities of the Town Council and we are accountable for our performance and our organization’s success. • Flexibility - We respect the diversity of opinion resulting from a participatory government and we strive to be a versatile and dynamic organization in responding to new challenges and priorities.
• Innovation - We constantly look for new and better ways to deliver high quality services, solve problems, and achieve positive outcomes.
• Integrity - We are reliable and trustworthy stewards of the public's resources and we are guided by high standards of fairness and ethical and moral principles in all we do. • Professionalism - We provide complete, fact-based, and unbiased information to our decision makers, customers, and community and we strive to be the best through staff development and sound leadership.
• Responsive - We are a customer-based and performance-driven organization and we respond with mutual respect and sensitivity to the needs and situations of our fellow employees and the people we serve.

BUDGET HIGHLIGHTS – Major Budget Changes
Sources of Revenue: The Community and Economic Development Department is supported by permit and application fees, charges for services, licenses, fines and penalties, grants, activities funded by Measures R and U, workforce housing funds, and the General Fund.

Major Budget Changes: There are no significant budget changes from FY 23/24.

PRIORITIES FOR FY 2024-25: WORK PLAN HIGHLIGHTS
Customer Assistance - Serve as the public information center for the application of Town policies, codes, and standards to project proposals.

Support Planning and Economic Development and Recreation Commissions - Provide staffing support to Commissions on matters related to planning and development to assure implementation of the General Plan.

Process Development Applications - Review public and private land use development proposals and permit applications for consistency and conformity with the General Plan, other approved plans and policies, the Zoning Code, and other regulations. This includes the processing of very complex development applications such as the Mammoth Main Lodge Redevelopment project.

Maintain Zoning Code and Development Standards - Complete ongoing minor updates as needed to ensure that the Zoning Code and development standards are accurate, up to date, and reflect current Town policies. This includes minor changes to the Zoning Code to correct minor items on an as-needed basis.

Implement Economic Development Programs - The goal of this program is to develop recommendations to establish and implement various ways and means to assist local businesses, retain existing businesses, and attract new businesses to the community.

The Parcel – CED staff will continue to facilitate the entitlement and development of The Parcel.

The work program includes entitlements, facilitating construction of the project, identifying and securing funding, managing consultants, and other work items.

Housing Action Plan Implementation – The Housing Coordinator will continue to manage the Town’s Housing Program and will focus on implementation of the General Plan Housing Element, Community Housing Action Plan, grant management, and other housing-related work items.

DIF/Housing Nexus Study Update – CED staff will continue to work with a consultant to develop an appropriate fee justification methodology and fee levels to support capital facilities needed to serve new growth in Mammoth Lakes. The project includes a comprehensive update of the DIF and Housing fees. This is expected to be completed in FY 24/25.

Planning/Building Application Process Improvements – Conduct business process improvements to planning and building application process and improving online/digital submittal, review, and payment methods. Additionally, the project will include various updates to the CED webpages in order to enhance the customer experience.

TOML OrganizationChart – Community & Economic Development September 2024
Community & Economic
Development Director
Code Compliance
Officer
Associate
Planner
Senior Planner
Housing
Coordinator/
Senior Planner
Building Official
Assistant Planner Assistant Planner
Building
Inspector/
Plans Examiner
Building
Inspector/
Plans Examiner
Permit Technician I
Permit
Technician/
Plans Examiner
Permit Technician
Support (Contract)
Planning & Economic
Development Commission

Total Expenditures 2,386,484 $
Salary, $910,327
Benefits, $738,057
Special Operational / Contract
Services, $625,000
Air Quality Management, $75,500
Supplies, $3,900
Advertising & Public Notice, $11,700
Training & Conferences, $22,000
Community & Economic Development

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Planning Division
100-440-40000 Regular Salaries 472,180.89 502,623.85 480,116.28 487,778.74 473,688.63 100-440-40111 Temporary Wages 22,608.88 5,829.75 29,688.86 5,837.00 .00 100-440-40113 Overtime Wages 324.93 316.81 .00 4.43 .00 100-440-40130 Comprehensive Leave 15,063.43- 11,660.34- 26,324.40 4,014.16 18,207.35 100-440-41002 Health Ins Premiums 148,778.51 122,566.88 147,905.10 121,552.20 161,833.09 100-440-41012 Workers Comp Insurance 25,524.19 30,114.43 32,467.81 32,915.00 26,850.02 100-440-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-440-41020 PERS (Retirement) 161,821.37 160,298.41 165,380.42 151,124.43 140,767.69 100-440-41028 PARS (Part Time Retirement) 403.60 110.00 568.43 120.00 .00 100-440-42005 Postal Supplies & Postage .00 261.46 .00 60.44 .00 100-440-42006 Uniforms & Personal Equip 619.87 .00 1,000.00 .00 1,000.00 100-440-43030 Professional Services .00 .00 .00 100.00 .00 100-440-43031 Contractual Services 378,861.50 480,565.28 400,000.00 642,963.22 350,000.00 100-440-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-440-43066 Vehicle & Equip Replacement .00 43.63 .00 .00 .00 100-440-43110 Mem'ships, Dues, Subscr, Publi 2,668.00 1,386.00 3,000.00 1,111.00 3,000.00 100-440-43130 Advertising & Legal Notices 5,049.50 2,631.25 3,000.00 2,870.00 3,000.00 100-440-43150 Training, Ed, Conf & Mtgs 11,437.72 15,418.50 12,000.00 4,134.05 12,000.00 100-440-44470 Records Management .00 .00 .00 .00 .00
100-440-44500 Air Quality Management 25,000.00 25,000.00 25,500.00 63,000.00 75,500.00 Total Planning Division: 1,240,215.53 1,335,505.91 1,326,951.30 1,517,584.67 1,265,846.78 Building Division
100-442-40000 Regular Salaries 284,746.48 341,345.53 340,154.69 388,196.95 365,608.31 100-442-40111 Temporary Wages 22.26 .00 .00 .00 .00
100-442-40113 Overtime Wages .00 28.78 500.00 51.44 500.00 100-442-40130 Comprehensive Leave 5,311.48 2,708.48 16,608.17 1,728.30 14,361.19 100-442-41002 Health Ins Premiums 73,599.28 129,102.33 151,098.65 150,409.80 175,872.77 100-442-41012 Workers Comp Insurance 27,764.98 21,057.20 22,917.26 23,233.00 20,833.54 100-442-41020 PERS (Retirement) 104,729.95 112,068.15 122,336.85 119,412.99 109,708.44 100-442-42003 Misc Supplies .00 861.89 2,000.00 599.00 2,000.00 100-442-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 100-442-42006 Uniforms & Personal Equip 493.91 502.10 500.00 464.62 700.00 100-442-43031 Contractual Services 197,770.32 180,730.52 200,000.00 271,140.45 275,000.00 100-442-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-442-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 100-442-43110 Mem'ships, Dues, Subscr, Publi 1,465.49 10,223.04 2,000.00 1,135.79 2,000.00 100-442-43130 Advertising & Legal Notices 972.32 1,662.97 3,000.00 1,596.00 3,000.00 100-442-43150 Training, Ed, Conf & Mtgs 6,449.28 9,515.30 8,000.00 7,341.60 8,000.00 Total Building Division: 703,325.75 809,806.29 869,115.62 965,309.94 977,584.25 Code Compliance
100-444-40000 Regular Salaries 62,025.59 66,603.72 72,923.88 58,787.33 70,529.93 100-444-40113 Overtime Wages .96 .00 .00 11.06 .00
100-444-40130 Comprehensive Leave 302.08- 584.46- 1,429.12 2,406.68 .00 100-444-41002 Health Ins Premiums 28,869.20 29,378.47 34,984.00 38,676.70 47,369.36 100-444-41012 Workers Comp Insurance 2,697.51 4,251.29 4,766.76 4,832.00 3,849.86 100-444-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-444-41020 PERS (Retirement) 21,073.51 21,867.47 22,085.23 20,757.32 18,404.14

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
100-444-42006 Uniforms & Personal Equip 145.60 224.26 300.00 44.60 200.00 100-444-43031 Contractual Services .00 .00 .00 650.00 .00 100-444-43110 Mem'ships, Dues, Subscr, Publi 95.00 100.00 100.00 100.00 100.00 100-444-43130 Advertising & Legal Notices .00 105.00 600.00 .00 600.00 100-444-43150 Training, Ed, Conf & Mtgs .00 .00 3,100.00 .00 2,000.00 Total Code Compliance: 114,605.29 121,945.75 140,288.99 126,265.69 143,053.29 Total General Fund: 2,058,146.57- 2,267,257.95- 2,336,355.91- 2,609,160.30- 2,386,484.32-

WORKFORCE HOUSING – HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION AND ORGANIZATIONAL STRUCTURE
Workforce Housing includes the General Fund department 445 and Fund 245. Grant awards to the Town, which are generally distributed to Eastern Sierra Community Housing (ESCH) [aka, Mammoth Lakes Housing (MLH)], are accounted for in Fund 245. The Town’s workforce housing programs are supported and administered by the Community and Economic Development Department and ESCH and are included in the General Fund department 445.

BUDGET HIGHLIGHTS – Major Budget Changes
Sources of Revenue: The main sources of revenue for Workforce Housing include an allocation of .85% of the Transient Occupancy Tax (TOT), roughly 6.54%, and grants. A portion of the TOT allocation is used to fund the ESCH contract and two Town staff positions for housing work. Any remaining funds are held by the Town in reserves designated for workforce housing.

Since FY 21/22, the Town Council has allocated $12.45M from the General Fund and Housing/Tourism Reserves to fund various workforce housing projects and programs, including the Town’s Housing Now! Initiative and help to achieve the Council’s adopted strategic strategy to expand availability and affordability of community housing within the Town.

Major Budges Changes: The Town committed an additional $1.75M from the General Fund and Housing/Tourism Reserves for various Housing Now! program initiatives (Bridge program, Lease to Locals, Access Apts, and future projects).

PRIORITIES FOR FY 24-25: WORK PLAN HIGHLIGHTS
Overall Highlights:

1. Increase Affordable Housing Supply
a. The Parcel.
i. The Parcel is a 25-acre vacant site centrally located within the Town that is intended for affordable housing development. The Town acquired the site in 2018 and subsequently launched a comprehensive planning process to determine how best to develop the site. The 2021 Parcel Master Plan allows for up to 580 permanently affordable housing units on the site. The majority of the units will be restricted to households earning 80% or below of the AMI with a small portion of the units being restricted to households earning between 120% - 200% of the AMI.

ii. Phase 1 of the Parcel was largely completed in FY 23/24. Building B (15 units) was completed in June 2024 and Building A (66 units) was completed in early FY 24/25 (August 2024). The project includes 81 apartment units (80 will be affordable to households earning up to 80% AMI), a childcare facility, and a public park. iii. Work with the Parcel developer (Pacific Companies) to secure additional funding for Phase 2 of the Kingfisher (72 units). The initial phase of the Kingfisher (76 units) was funded in FY 23/24 through the awarding of tax credit financing and through the Town’s financial contribution to the project (DIF, Land, and Cash Loan). The project broke ground in early FY 24/25 (August 2024). Target population for Phase 2 will be ≤ 80% AMI.
iv. Work with the developer (Pinyon Group and Pacific Companies) on Phase 3 of the Parcel, which will be an ownership phase that targets AMI’s ranging from 150% - 200%. Due to the higher AMI target, there are no state or federal funding sources, and the Town and the developer will work to identify alternate sources of funding. It is anticipated that the site plan and entitlements will be ready for approval by spring 2025.
b. Small Site Development.
i. The 60 Joaquin small site development project is a Town-sponsored affordable housing project that will provide four (4) affordable ownership units on a 0.20- acre vacant site. The units will be targeted to households earning between 120%- 150% AMI. The project is being built under a Design-Build contract with a guaranteed maximum price of $2.4M. Grading and site work were largely completed in FY 23/24 and the project is expected to be completed in FY 24/25.

Once completed, the Town will work with agency partners to identify eligible households for the units.
ii. Continue to look for additional opportunity sites within the Town to provide additional affordable units and look for funding opportunities to build out the sites. The Town acquired two additional vacant sites that have a combined size of approximately 0.56-acres which would allow a maximum of 14 units. c. Partnership Projects.
i. MLH Innsbruck Affordable Housing Project. TOML Allocated Funding: $1,400,000 + Homekey Grant Funding ($4.7M award) + Mono County Commitment ($500K) The Innsbruck Affordable Housing project is an adaptive reuse project that will convert an existing hotel into a 16-unit affordable apartment project targeting those who are experiencing homelessness or are at-risk of becoming homeless.

Tenancy will be secured through the coordinated entry system and units will be available to households earning 80% or below of the AMI. Construction was partially completed in summer 2023 and full occupancy is expected is winter 2024.
ii. MLH Access Apartments. TOML Allocated Funding: $2,200,000 + CDBG Grant Funding ($7.2 TOML Award)
The Access Apartments project is located at 238 Sierra Manor Road and will convert two existing commercial buildings into 13 one-bedroom affordable housing units. The units will be available to households ranging from 80% - 120% of the AMI. Construction began in summer 2024 and the expected occupancy date is fall 2025.

2. Preservation of Existing Affordable Units
a. Bridge Program. TOML Allocated Funding: $3.2M
i. The Bridge Program aims to increase the number of affordable units within the Town through the purchase of market-rate units that are then resold at a price affordable to households earning 150% or less of the AMI. ii. Eleven (11) units have been sold (6 units) to income-eligible households or are available for purchase (5 units) by income-eligible households iii. Based on the funds committed to the program, it is estimated that an additional nine (9) market-rate can be converted to affordable units (total of 20 units). iv. The Town will coordinate with MLH to identify and qualify buyers for the existing and future Bridge program units.
b. Revolving Loan Fund (RLF). Allocated Funding: $1,000,000 i. Continue to use the revolving loan fund (TOML and Mono County) to buy-back deed-restricted units as they become available and re-sell the units to qualified households.
ii. Revise the program guidelines to reflect changes in the housing market. c. Deed Restriction Monitoring. Continue to monitor the status of the TOML monitored deed-restricted units to establish a plan to bring all existing TOML deed restricted units into compliance with the terms of the applicable deed restriction.

3. Grant Administration
a. CDBG
i. The CARES COVID-19 grant was amended in FY 22/23 to allow for the utilization of the remaining CDBG-CV funds (approximately $289,000) for the purchase of park equipment for the Parcel Park. The majority of the funds were expended in FY 23/24 and the remaining funds will be expended in FY 24/25. Installation was largely completed in early FY 24/25.
ii. Work with MLH to administer the 2022 CDBG grant ($500,000) for first-time homebuyer assistance. CDBG funds cans be used for households earning up to 80% AMI.
iii. Work with MLH to implement the CDBG grant award of $7.2M for the 238 Sierra Manor Road project ($7.1M new CDBG funding and $93K from CDBG Program Income).
b. Homekey. Work with MLH to administer the $4.7M Homekey grant for the conversion of the Innsbruck Lodge into 16 apartment units (15 affordable units and 1 manager’s unit).

Project construction is expected to be completed in December 2024. c. PLHA. Work with MLH to administer the PLHA grant ($360,000 + Future Year Allocations) for homebuyer assistance. PLHA funds cans be used for households earning up to 120% AMI.
d. Review State and Federal NOFAs as they are released to fund housing projects and programs within the community.

Total Expenditures 2,959,805 $
Salary, $116,810
Benefits, $92,399
MLH Contract, $357,500
Contractual Services,
$1,750,000
Advertising & Public Notice, $1,000
Transfers Out, $642,096
Housing Programs

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Housing Progs & Planning
100-445-40000 Regular Salaries 131,082.39 113,455.80 126,835.57 85,149.84 116,810.21 100-445-40111 Temporary Wages .00 .00 .00 .00 .00
100-445-40113 Overtime Wages .00 .92 .00 .00 .00
100-445-40130 Comprehensive Leave .00 54.68 4,980.57 4,942.16 907.90 100-445-41002 Health Ins Premiums 52,730.19 40,245.87 44,998.25 34,591.65 53,830.38 100-445-41012 Workers Comp Insurance 20,843.12 7,087.85 8,450.71 8,567.00 6,425.61 100-445-41016 Unemployment Assessment .00 .00 .00 .00 .00 100-445-41020 PERS (Retirement) 42,457.08 41,941.47 47,435.30 41,128.59 31,234.63 100-445-42030 Special Operational .00 .00 .00 .00 .00
100-445-43030 Professional Services .00 .00 .00 .00 .00 100-445-43031 Contractual Services 381,000.00 355,000.00 367,500.00 386,525.00 357,500.00 100-445-43035 Housing Programs .00 .00 .00 .00 .00
100-445-43130 Advertising & Legal Notices 1,095.99 336.00 1,000.00 1,139.19 1,000.00 100-445-43150 Training, Ed, Conf & Mtgs .00 .00 .00 .00 .00 100-445-48300 Buildings - Capital 1,000.00 .00 .00 26,950.00 .00 100-445-49999 Transfers Out - Housing 1,230,000.00 1,261,432.45 810,694.40 810,694.00 642,096.22 Total Housing Progs & Planning: 1,860,208.77 1,819,555.04 1,411,894.80 1,399,687.43 1,209,804.95 Total General Fund: 1,860,208.77- 1,819,555.04- 1,411,894.80- 1,399,687.43- 1,209,804.95-

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Housing Programs
Housing
245-445-40000 Regular Salaries 2,548.88 .00 .00 .00 .00 245-445-43030 Professional Services .00 350.00 .00 700.00 .00 245-445-43031 Contractual Services 363,751.47- 217,942.04 2,000,000.00 .00 .00 245-445-43035 Housing Programs .00 1,910,000.00 .00 4,308,368.50 .00 245-445-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 245-445-43150 Training, Ed, Conf & Mtgs .00 .00 .00 .00 .00 245-445-48300 Buildings - Capital 1,295,915.32 1,031,348.70 3,550,000.00 2,408,242.57 .00 245-445-48990 Depreciation .00 .00 .00 .00 .00
Total Housing: 934,712.73 3,159,640.74 5,550,000.00 6,717,311.07 .00 HOME
245-446-40000 Regular Salaries 1,236.79 .00 .00 .00 .00 245-446-40111 Temporary Wages .00 .00 .00 .00 .00
245-446-40113 Overtime Wages .00 .00 .00 .00 .00
245-446-41002 Health Ins Premiums .00 .00 .00 .00 .00
245-446-41012 Workers Comp Insurance .00 .00 .00 .00 .00 245-446-41020 PERS (Retirement) .00 .00 .00 .00 .00
245-446-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 245-446-43030 Professional Services .00 .00 120,000.00 .00 .00 245-446-43031 Contractual Services .00 .00 .00 10,350.00 .00 245-446-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 245-446-49140 Home Program .00 .00 .00 .00 .00
Total HOME: 1,236.79 .00 120,000.00 10,350.00 .00
CDBG
245-447-40000 Regular Salaries 1,253.19- 1,116.26 2,000.00 70.92 .00 245-447-40111 Temporary Wages .00 .00 .00 .00 .00
245-447-40113 Overtime Wages 55.33 .00 .00 .00 .00
245-447-41002 Health Ins Premiums .00 .00 .00 .00 .00
245-447-41012 Workers Comp Insurance .00 .00 .00 .00 .00 245-447-41020 PERS (Retirement) .00 .00 .00 .00 .00
245-447-43031 Contractual Services 2,342.10 .00 12,500.00 347,796.55 1,750,000.00 245-447-43130 Advertising & Legal Notices 91.00 .00 500.00 .00 .00 Total CDBG: 1,235.24 1,116.26 15,000.00 347,867.47 1,750,000.00 BEGIN
245-448-40000 Regular Salaries .00 .00 .00 .00 .00
245-448-40111 Temporary Wages .00 .00 .00 .00 .00
245-448-40113 Overtime Wages .00 .00 .00 .00 .00
245-448-41002 Health Ins Premiums .00 .00 .00 .00 .00
245-448-41012 Workers Comp Insurance .00 .00 .00 .00 .00 245-448-41020 PERS (Retirement) .00 .00 .00 .00 .00
245-448-43031 Contractual Services 130,052.17 .00 .00 .00 .00 Total BEGIN: 130,052.17 .00 .00 .00 .00
Total Housing Programs: 1,067,236.93- 3,160,757.00- 5,685,000.00- 7,075,528.54- 1,750,000.00-

ENGINEERING – HIGHLIGHTS FOR FY2024-25

DESCRIPTION
Town Engineering Staff delivers infrastructure projects that support the community vision of a premier, year-round resort community. Engineering staff executes strategic plans such as the mobility element, trails system, sidewalk, stormwater, and bicycle master plans. In addition, engineering staff provides support to the community in the form of plan checks, project processing, permitting and responses to general inquiries. The staffing for Engineering includes:

Public Works Director
Engineering Manager
Associate Civil Engineer
Assistant Engineer
Assistant Engineer
Hybrid Building/Public Works Inspector (30%)
Engineering Intern(s)
BUDGET HIGHLIGHTS - Major Budget Changes
The Capital Improvement Plan is a companion document to the Budget that assists in managing the strategy for infrastructure development. Needs and funds availability dictate the size and number of capital projects that can be pursued. Categories noted below are consistent with the CIP and the Development Impact Fee (DIF) Report. A full description of the current Capital Improvement and Major Maintenance Programs are included elsewhere.

PRIORITIES FOR FY 2024-25: WORK PLAN HIGHLIGHTS
Overall Highlights: There are a number of items that have been identified as high priority. Of those, the following items are considered to have the greatest impact on the Town in both the near and long term: The Parcel, affordable housing opportunities outside of The Parcel, the new Town Civic Center, and design projects that prepare the Town for future funding.

TOML OrganizationChart – Public Works
September 2024
Public Works
Director/Town Engineer
Engineering
Manager
Maintenance
Superintendent Fleet Superintendent
Assistant Engineer
Associate Civil
Engineer
Assistant Engineer
Municipal Intern(s)
(Engineering)
Equipment
Mechanic
Lead Worker
Equipment
Mechanic Trainee
Equipment
Mechanic
Equipment
Mechanic
Equipment
Mechanic
Equipment
Mechanic Trainee
Public Works
Facilities
Worker Temporary
Maintenance
Worker I –
Facilities
Public Works Maintenance
Lead Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Public Works
Maintenance
Worker
Temporary
Snow Removal
Operator
Public Works Maintenance
Manager Facilities & Asset Manager

Total Expenditures 1,309,685 $
Salary, $712,323
Benefits, $422,062
Special Operational /
Contract Services, $104,000
Supplies, $14,300
Utilities, $55,000
Training & Conferences,
$2,000
Public Works Engineering

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Eng, Public Works & Admin
100-460-40000 Regular Salaries 255,460.14 491,168.06 539,440.31 613,265.87 560,588.54 100-460-40111 Temporary Wages 13,257.33 6,300.58 11,000.00 23,439.81 11,000.00 100-460-40113 Overtime Wages 2,147.65 3,441.88 5,000.00 2,855.73 5,000.00 100-460-40130 Comprehensive Leave 7,534.17 7,723.82- 32,818.12 4,209.46 12,518.82 100-460-41002 Health Ins Premiums 74,423.21 138,272.41 147,935.30 177,000.80 157,507.37 100-460-41012 Workers Comp Insurance 20,977.03 32,653.65 36,687.38 37,193.00 31,282.92 100-460-41020 PERS (Retirement) 123,094.56 177,804.40 182,467.99 193,835.93 161,936.06 100-460-41028 PARS (Part Time Retirement) 461.75 129.38 220.00 439.52 220.00 100-460-42002 Office Supplies .00 .00 .00 .00 .00
100-460-42003 Misc Supplies .00 .00 .00 .00 .00
100-460-42005 Postal Supplies & Postage 23.51 .00 200.00 26.03 200.00 100-460-42006 Uniforms & Personal Equip 1,025.78 4,123.73 3,500.00 2,513.75 3,500.00 100-460-42007 Maintenance Supplies 111.85 897.52 600.00 17.72 600.00 100-460-42030 Special Operational .00 1,626.61 .00 .00 .00 100-460-43031 Contractual Services 39,439.61 42,148.40 50,000.00 8,448.10 50,000.00 100-460-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-460-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 100-460-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 .00 .00 100-460-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 100-460-43150 Training, Ed, Conf & Mtgs 2,058.27 3,946.54 2,000.00 1,613.60 2,000.00 100-460-43420 Taxes & Fees .00 .00 .00 .00 .00
100-460-46300 Communic Equip - Non Cap .00 .00 .00 .00 .00 100-460-46440 Office Equip & Furniture .00 .00 .00 .00 .00 100-460-46480 Computer Software -Non Capital .00 .00 .00 .00 .00 Total Eng, Public Works & Admin: 540,014.86 894,789.34 1,011,869.10 1,064,859.32 996,353.71 Facilities Maintenance
100-464-40000 Regular Salaries 48,616.49 30,422.90 38,940.99 53,103.47 82,540.96 100-464-40111 Temporary Wages 12,581.20 1,377.64 15,674.45 17,148.59 53,193.42 100-464-40113 Overtime Wages .00 .00 .00 2,844.01 .00
100-464-40130 Comprehensive Leave 183.30- 837.19 2,949.99 171.21- 3,293.15 100-464-41002 Health Ins Premiums 11,911.04 17,782.60 15,260.60 18,057.91 27,172.26 100-464-41012 Workers Comp Insurance 2,618.04 3,165.82 2,685.62 2,723.00 4,685.23 100-464-41020 PERS (Retirement) 15,495.68 14,144.58 12,442.97 12,364.47 22,397.63 100-464-41028 PARS (Part Time Retirement) 253.53 29.49 304.65 334.49 1,048.66 100-464-42003 Misc Supplies .00 1,772.08 .00 1,212.19 .00 100-464-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 100-464-42006 Uniforms & Personal Equip 222.77 294.57 .00 920.75 .00 100-464-42007 Maintenance Supplies 904.45 5,097.59 6,000.00 5,811.31 10,000.00 100-464-43031 Contractual Services 11,880.96 18,830.96 52,000.00 35,991.53 42,000.00 100-464-43404 Public Utilities 16,718.72 45,209.90 25,000.00 80,349.23 55,000.00 100-464-43420 Taxes & Fees 2,103.90 16,134.50 8,000.00 15,871.91 12,000.00 100-464-45100 Bus Shelter Maintenance 381.31 1,661.96 1,500.00 2,541.17 .00 100-464-46440 Office Equip & Furniture .00 .00 .00 35.63 .00 Total Facilities Maintenance: 123,504.79 156,761.78 180,759.27 249,138.45 313,331.31 Total General Fund: 663,519.65- 1,051,551.12- 1,192,628.37- 1,313,997.77- 1,309,685.02-

OFFICE OF OUTDOOR RECREATION – HIGHLIGHTS FOR FY2024-25

DESCRIPTION
Responsibilities
The Office of Outdoor Recreation strives to develop & maintain sustainable recreation on both Town and adjacent public lands through strategic planning, stewardship, education, & on-the-ground implementation. The team provides a professional understanding of sustainable recreation processes and prioritizes these practices through our diverse programming. By providing these opportunities, the department directly contributes to a healthy community surrounded by heathy ecosystems. The Office of Outdoor Recreation provides the following services:
• Planning, development, construction, & maintenance of soft surface multiuse trails on both TOML owned and adjacent public lands within the Town boundary.
• Create a culture of education and stewardship through various public facing programs.
o The Host Program: Provide education, wayfinding, stewardship best practices and general information to our diverse visitors on their own terms, out in the resource at areas of high use.
o Volunteer Programs: Directly manage and provide staff support for partners and NGO’s related to various stewardship programs such as Trail Days, Trashy Thursday, Adopt-A-Trail, Host & Water Host programs.
• Work collaboratively with public lands partners to ensure Permits, MOU’s, & Agreements are up to date and meet the needs of all parties. • Leverage various forms of outside funding to support project development. • Maintain & enhance information dissemination through sign program management, on both the Multi use pathways and soft surface trails. • Promote and sustain winter recreation through the grooming of a multi-use winter trail system in two different locations.

• Promote health, safety, and social equity by ensuring our trails and programming are safe and inclusive for all people.

BUDGET HIGHLIGHTS – MAJOR BUDGET CHANGES
The Office of outdoor recreation staff strive to provide the highest quality outdoor recreation experience for locals and visitors alike. The staffing includes:

Full Time Staff
• Outdoor Recreation Manager
• Trails Manager
• Outdoor Recreation Coordinator
• Trails & Grooming Lead (pending)
Temporary Staff
• Temporary Maintenance Workers (Trail Crew)
• Town of Mammoth Lakes Hosts
Fiscal year 2024 sees the pending incorporation of the USFS Over Snow Vehicle Grooming program, which encompasses over 90 miles of groomed trail, grooming equipment, signage responsibilities, and more. Currently, the Office of Outdoor Recreation is seeking staff support to ensure the success of this program. The OOR is currently recommending a permanent employee that can groom full time in the winter and serve as a trails lead, supporting the trails program manager, during summer. Up to $33,000 of this salary can be funded through the state. This request will need to be vetted with both the Mammoth Trails Committee (MTC) and Town Council
Similarly, some budget changes have also occurred within our existing staffing, such as the Outdoor Recreation Coordinator being funded to a greater extent from measure R.

Another highlight is continued work on the Sherwin’s Area Trails (SHARP) environmental analysis and subsequent implementation. Great progress has occurred with the Inyo National Forest on the environmental analysis and pending any setbacks, we could be constructing trail as early as next spring 2025. Similarly, the trailhead construction will begin in September 2024 and should be completed in a month or two. The Sierra Nevada Conservancy grant will cover nearly all of the trailhead construction, but due to rising costs, roughly $100,000 was needed from TOML to cover all the costs. Lastly, the OOR will be pursuing purchase of a trail

dozer to ensure the eventual success of SHARP trail construction. Depending on outcome of SHARP environmental analysis, this purchase could be requested this fiscal year.

PRIORITIES FOR FY 2024-25: WORK PLAN HIGHLIGHTS
The Office of Outdoor Recreation is structured to work with federal, state, and local agencies, non‐profits, and the private sector in the development and implementation of sustainable recreation and stewardship related projects and programs. Work Plan highlights for Fiscal Year 2024/2025 include, but are not limited to:
• Successfully integrate the e-bike Host pilot into the existing Host Program. • Sherwin’s Area Trails (SHARP) Implementation and environmental Analysis o Utilize potential SNC grant funding to construct Sherwin’s Trailhead improvements.
o Complete Phase 3 & Initiate Phase 4 of the SHARP environmental analysis. Pending progress, begin approved trail construction this fiscal year.
• Continue to inventory and replace signage on soft-surface trail system and along multiple-use pathways (MUPS).
• Use of contractual services to provide program support, GIS services, public outreach, graphic design and other integral services
• Program management and oversight of the ESCCRP (Mammoth Donut) specific to Town owned parcels.
• Utilization of trail crews to complete trail reroutes and complete existing projects such as Black Bear Run Trail & Sherwins Trailhead Connector. • Promote education and sustainable recreation though continuation & potential expansion of stewardship programs such as trashy Thursdays, Adopt-A-Trail, Poo-Fairy, Host & Water Host programs.
• Public outreach related to proposed projects for both NEPA & to build community consensus around proposed actions.
• Provide safe and sustainable winter recreation through grooming of multiuse winter trails in the Shady Rest and Sherwins Areas. Seek possible expansion of grooming program pending Inyo National Forest approvals. • Pending approval, lead the North Zone OSV program through an agreement with the state. Fund potential new permanent position to support grooming and future trail construction.
• Strategic planning & design for future sustainable recreation opportunities. o Trail formalization and pump track in Mammoth Creek Parcel.

o Development of paved pump track in Shady Rest Park.
o Development of unused areas of the “Foundation Site” for potential recreation opportunities.
• Support the municipal signage program.
• Seek and obtain other funding mechanisms such as grants or Local Transportation Commission (LTC).
• Complete Hazard Tree work at all TOML recreation facilities and support MLFD and the Inyo N.F. as needed/when possible.
• Development of formal maintenance plans and program logistical documents, to ensure the stage is set for effective future management and implementation.
• Planning to identify timeframes for updates of the Trail System Master Plan.

TOML OrganizationChart – Office of Outdoor Recreation
September 2024
Trails Program Manager
Outdoor Recreation
Coordinator
Town Manager
Outdoor Recreation Manager
Outdoor
Recreation Host(s)
Temporary Trail
Crew Leader(s)
Temporary
Maintenance
Worker(s) I/II Page 128 of 387
Total Expenditures 650,559 $
Salary, $395,152
Benefits, $165,407
Special Operational /
Contract Services, $50,000
Training & Conferences,
$5,000
Maintenance, $25,000
Supplies, $8,000
Public Utilities, $2,000
Office of Outdoor Recreation

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Office of Outdoor Recreation
100-467-40000 Regular Salaries 122,442.81 243,656.95 243,498.65 261,667.05 253,825.56 100-467-40111 Temporary Wages 3,531.64 26,282.49 100,000.04 53,568.50 141,326.32 100-467-40113 Overtime Wages .00 69.57 .00 2,409.33 .00 100-467-40130 Comprehensive Leave 304.86 6,081.93 12,687.35 3,260.01 7,623.95 100-467-41002 Health Ins Premiums 39,086.44 49,746.46 77,061.92 58,959.63 72,462.51 100-467-41012 Workers Comp Insurance 10,054.98 17,363.06 16,424.03 16,650.00 14,271.16 100-467-41016 Unemployment Assessment 4,050.00 6,199.00 .00 2,572.00 .00 100-467-41020 PERS (Retirement) 72,701.26 87,877.19 81,708.09 78,883.09 68,222.87 100-467-41028 PARS (Part Time Retirement) 61.66 451.65 2,000.00 1,007.00 2,826.53 100-467-42003 Misc Supplies .00 .00 .00 356.53 .00
100-467-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 100-467-42006 Uniforms & Personal Equip 338.10 591.78 1,500.00 1,489.64 1,500.00 100-467-42007 Maintenance Supplies .00 270.30 5,000.00 1,857.99 5,000.00 100-467-43031 Contractual Services .00 58,420.11 50,000.00 60,780.94 50,000.00 100-467-43110 Mem'ships, Dues, Subscr, Publi .00 679.88 1,500.00 890.00 1,500.00 100-467-43150 Training, Ed, Conf & Mtgs .00 1,709.29 5,000.00 2,269.98 5,000.00 100-467-43404 Public Utilities 1,878.38 1,887.15 .00 1,409.35 2,000.00 100-467-43420 Taxes & Fees .00 .00 .00 .00 .00
100-467-45081 Signage Maintenance .00 23,361.82 25,000.00 1,158.92 25,000.00 100-467-46440 Office Equip & Furniture .00 .00 .00 .00 .00 Total Office of Outdoor Recreation: 254,450.13 524,648.63 621,380.08 549,189.96 650,558.90 Total General Fund: 254,450.13- 524,648.63- 621,380.08- 549,189.96- 650,558.90-

TRANSPORTATION / TRANSIT DEPARTMENT – HIGHLIGHTS FOR FY2024‐25

DEPARTMENT DESCRIPTION AND ORGANIZATIONAL STRUCTURE
The Transportation / Transit Department manages services provided through a contract with the Eastern Sierra Transit Authority (ESTA).

BUDGET HIGHLIGHTS
Sources of Revenue: The main source of revenue is an allocation of .85 percentage point of Transient Occupancy Tax Revenue (TOT), roughly 6.54% of TOT collected, Local Transportation Funds, Town Transit Fees, and Transit Facility rental income.  These funding sources allow for approximately 19,500 hours of free local transit services. Any remaining funds from the TOT allocation are held in the Town’s reserves designated for Transportation and Transit.

Total Expenditures 1,359,600 $
Salary, $30,000
ESTA Contract,
$1,093,550
Street Sign Replacement,
$3,000
Bus Shelter Maintenance,
$3,000
Public Utilities, $15,000
Supplies, $500
Transit Reserves,
$214,550
Transit Services

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Transit Services
100-475-40000 Regular Salaries 12,409.12 8,109.13 .00 .00 .03 100-475-40111 Temporary Wages 293.64 .00 20,000.00 .00 30,000.00 100-475-40113 Overtime Wages 544.80 196.39 .00 .00 .00
100-475-40130 Comprehensive Leave .00 .00 .00 .00 .00
100-475-41002 Health Ins Premiums 13,054.08 6,284.72 .00 .00 .00 100-475-41012 Workers Comp Insurance 13,418.02 1,459.02 .00 .00 .00 100-475-41020 PERS (Retirement) 9,715.12 7,328.05 .00 .00 .01 100-475-42002 Office Supplies .00 .00 .00 .00 .00
100-475-42007 Maintenance Supplies 341.54 186.12 500.00 .00 500.00 100-475-43031 Contractual Services 727,779.27 744,223.56 1,041,520.00 1,090,862.05 1,093,550.00 100-475-43060 Garage Vehicle Service .00 .00 .00 .00 .00 100-475-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 100-475-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 100-475-43404 Public Utilities 6,745.25 16,817.58 15,000.00 2,952.75 15,000.00 100-475-45100 Bus Shelter Maintenance .00 .00 .00 .00 3,000.00 100-475-45224 Street Sign Replacement 2,789.81 .00 3,000.00 .00 3,000.00 100-475-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 100-475-49999 Transfers Out - Transit 1,230,000.00 400,000.00 231,879.93 .00 214,549.97 Total Transit Services: 2,017,090.65 1,184,604.57 1,311,899.93 1,093,814.80 1,359,600.01 Total General Fund: 2,017,090.65- 1,184,604.57- 1,311,899.93- 1,093,814.80- 1,359,600.01-

TOURISM AND MARKETING - HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION AND ORGANIZATIONAL STRUCTURE
The Town’s Tourism and Marketing services are provided by a non-profit organization under a contract with the Town, Mammoth Lakes Tourism. Mammoth Lakes Tourism receives 2.35 points of the total transient occupancy taxes paid by our visitors.

BUDGET HIGHLIGHTS
Sources of Revenue:

The Town funds tourism and marketing from an allocation of Transient Occupancy Tax (TOT). The Town allocates 2.35 percentage points of TOT, roughly 18.08% of all TOT collected to contracts with Mammoth Lakes Tourism and Mammoth Lakes Chamber of Commerce and a Tourism Reserve account. For FY23-24 the amount available for these contracts is based on the budget set for TOT, $18M, and the allocation listed above, resulting in $3.25M available these efforts. The contract amount for Mammoth Chamber of Commerce is set at $300,000 and Mammoth Lakes Tourism is set at $1,725,000 for the year. Any TOT collected above the budget is allocated to Tourism Reserve, using the same allocation rates, and these reserve funds can be used at the discretion of the Town Council.

Total Expenditures 3,344,200 $
Special Operational /
Contract Services,
$200,000
Mammoth Lakes Tourism
Contract, $1,725,000
Chamber of Commerce,
$300,000
Transfers Out ‐ Tourism,
$1,119,200
Tourism & Marketing

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
General Fund
Tourism & Bus Dev't
100-480-43031 Contractual Services 71,802.85 132,105.64 465,000.00 73,654.20 200,000.00 100-480-44220 Community Support Fund .00 .00 .00 300,000.00 .00 100-480-44810 Promotion & Tourism 2,959,500.00 2,525,000.00 2,025,000.00 2,025,000.00 2,025,000.00 100-480-45010 Facility Lease .00 .00 .00 .00 .00
100-480-49999 Transfers Out - Tourism 2,770,000.00 2,565,400.00 1,645,800.00 1,645,800.00 1,119,200.00 Total Tourism & Bus Dev't: 5,801,302.85 5,222,505.64 4,135,800.00 4,044,454.20 3,344,200.00 Total General Fund: 5,801,302.85- 5,222,505.64- 4,135,800.00- 4,044,454.20- 3,344,200.00-

Comprehensive Leave (101)

COMPREHENSIVE LEAVE FUND – HIGHLIGHTS FOR FY2024-25
The Comprehensive Leave Fund includes funding for the employees’ earned but unused paid leave, pursuant to union contracts. Adjustments are made to the fund semi-annually by charging and/or crediting the fund based on the employee’s comprehensive leave balance on the date of the reconciliation. The charge or credit is made to the employee’s home department. The paid leave liabilities are currently funded at 50%.

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Comprehensive Leave
101-000-32260 Comprehensive Leave Charge 21,658.93- 45,167.27 379,024.00 16,813.96 379,024.00- 101-000-37002 Interest on Investments .00 .00 .00 .00 .00 EE Benefits
101-591-40000 Regular Salaries .00 .00 .00 .00 .00
Total EE Benefits: .00 .00 .00 .00 .00
Total Comprehensive Leave: 21,658.93 45,167.27 379,024.00 16,813.96 379,024.00

Employee 125 Plan (930)

EMPLOYEE 125 PLAN AND INSURANCE - HIGHLIGHTS FOR FY2024-25

FUND DESCRIPTION
The employee 125 plan and insurance fund pay for medical, vision, dental and retiree health benefits for town employees.

BUDGET HIGHLIGHTS
Sources of Revenue:

The revenues are charged to individual departments based on employee payroll allocations.

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
EE 125 & Insurance Benefits
930-000-37002 Interest on Investments .00 .00 .00 .00 .00 930-000-38100 Premiums Retirement & Health 132,860.00 176,215.00 122,406.00 140,530.00 122,406.00- 930-000-38110 Premiums Dental & Vision 232,505.00 202,020.00 206,970.00 245,927.50 206,970.00- 930-000-38200 Medical Flex Spending .00 .00 .00 .00 .00 930-000-38204 Dependent Flex Spending .00 .00 .00 .00 .00 EE Benefits
930-591-40000 Regular Salaries .00 .00 .00 .00 .00
930-591-41002 Health Ins Premiums 61,100.74 63,042.31 54,000.00 66,362.67 54,000.00 930-591-41006 Flexible Spending Accounts .00 .00 .00 .00 .00 930-591-41010 EE Dental & Vision 116,494.40 127,264.00 155,000.00 157,213.18 155,000.00 930-591-41020 PERS (Retirement) .00 .00 .00 .00 .00
930-591-41030 Retiree Health Benefit Trust .00 800,000.00 48,000.00 .00 48,000.00 930-591-43106 Insurance Premiums .00 .00 .00 .00 .00
Total EE Benefits: 177,595.14 990,306.31 257,000.00 223,575.85 257,000.00 Total EE 125 & Insurance Benefits: 187,769.86 612,071.31- 72,376.00 162,881.65 72,376.00

Solid Waste (205)

SOLID WASTE ‐ HIGHLIGHTS FOR FY2024‐25

FUND DESCRIPTION
Solid Waste Fund
The solid Waste Fund accounts for restricted revenues to provide solid waste related services and programs. The fund is used to account for grant funding dedicated to recycling and other solid waste programs. The Town is mandated under state law to implement various programs and services to divert waste from landfills, increase recycling of materials and reduce waste generation. The fund balance represents specific funding received from Mammoth Disposal to be used to support the future expansion of services with a focus on recycling. This includes support for Town Clean‐Up efforts and new this year will be enhanced E‐waste recycling.  The Town also receives a portion of County Solid Waste Parcel Fee revenues collected within the Town. These funds support a variety of solid waste services. The fund supports Town programs for trash and recycling services provided throughout Town (i.e., parks, bus stops, and interim USFS locations to note a few) and community‐based clean‐up events. The fund accounts for the

2.5% solid waste franchise fee rate dedicated to implementing AB 939 and subsequent legislation related to recycling and landfill diversion mandates. Budgeted revenue is $415,000 for FY2024‐

25. The revenue is comprised of the AB939 fee, solid waste parcel fee, and facility rent from Mammoth Disposal. Staff time allocated to the Fund includes 5% of the Assistant to the Town Manager.

Total Expenditures 216,540 $
Special Operational /
Contract Services,
$95,000
Salary, $6,197
Benefits, $5,343
Professional Services,
$10,000 Utilities, $100,000
Solid Waste

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Solid Waste
205-000-31205 AB 939 FEE 125,412.92 199,903.61 150,000.00 116,005.38 150,000.00- 205-000-31206 Solid Waste Parcel Fee-County .00 .00 .00 .00 250,000.00- 205-000-31610 Facility Rental 7,200.00 9,830.88 .00 14,400.00 15,000.00- 205-000-35252 Cal Recycle Grant .00 20,000.00 .00 210,351.70 .00 205-000-36100 USFS Wood Inovation Grant 71,367.98 .00 .00 .00 .00 205-000-37002 Interest on Investments 2,550.48 23,547.75 .00 39,566.19 .00 205-000-37100 Refunds and Rebates 117,148.30 .00 .00 .00 .00 205-000-39999 Interfund Transfers In .00 .00 .00 .00 .00 Solid Waste
205-490-40000 Regular Salaries 5,426.33 6,000.74 6,437.94 6,712.03 6,197.09 205-490-40130 Comprehensive Leave .00 .00 253.79 66.04 388.18 205-490-41002 Health Ins Premiums .00 1,847.70 2,187.72 2,198.89 2,398.47 205-490-41012 Workers Comp Insurance .00 406.51 429.01 435.00 359.46 205-490-41020 PERS (Retirement) 6,178.75 2,348.03 2,481.71 2,530.49 2,196.76 205-490-42007 Maintenance Supplies .00 .00 .00 .00 .00
205-490-42030 Special Operational 2,682.84 5,576.46 10,000.00 34,161.36 35,000.00 205-490-43030 Professional Services .00 1,060.33 10,000.00 .00 10,000.00 205-490-43031 Contractual Services 114,714.24 78,250.85 21,672.40 48,672.98 60,000.00 205-490-43106 Insurance Premiums .00 .00 .00 .00 .00
205-490-43130 Advertising & Legal Notices .00 .00 .00 900.00 .00 205-490-43160 Education & Outreach .00 .00 .00 1,582.98 .00 205-490-43404 Public Utilities 52,971.85 47,652.00 50,000.00 102,453.90 100,000.00 205-490-45010 Facility Lease .00 .00 .00 .00 .00
205-490-48200 Machinery & Equip - Capital .00 .00 .00 5,688.12 .00 205-490-48300 Buildings - Capital 195,670.97 .00 .00 .00 .00 Total Solid Waste: 377,644.98 143,142.62 103,462.57 205,401.79 216,539.96 Solid Waste
205-599-49999 Transfers Out 300,000.00 .00 .00 .00 .00
Total Solid Waste: 300,000.00 .00 .00 .00 .00
Total Solid Waste: 353,965.30- 110,139.62 46,537.43 174,921.48 198,460.04

Gas Tax Fund (210)

GAS TAX – HIGHLIGHTS FOR FY2024-25

DESCRIPTION
The Gas Tax Fund is a restricted fund intended for the purpose of Road maintenance. The restriction comes from the revenue sources, state gas tax, which must be used for road related expenses and road related capital projects. The Town receives an apportionment of the Gas Taxes collected at the gas pumps, including SB-1 Gas Tax specifically designated for construction projects. SB-1 and Gas Tax are intended for improvements to our road infrastructure and the funds are allocated to local jurisdictions based on population. The Town also receives an allocation of Gas Tax for snow removal expenses, described in greater detail below. Most of the revenue for Gas Tax comes from the General Fund, 62% of total revenue, which represents the Town’s responsibility for road infrastructure.

OVERVIEW
Snow removal is the largest single cost to the Gas Tax Fund. During the budget process, the Town considers our snow removal cost for an average year. The Town will make adjustments to the snow removal budget during the 2nd quarter of the fiscal year, when actual costs are known.

This adjustment to snow removal is funded by the General Fund. Each year the State prepares a Street and Road Report which is filed with the State. The Town receives 50% of the cost of snow removal as revenue in the following year. As revenue lags actual expenses by one year, the Town is forced to cover the additional expense in very large snow removal years and conversely has excess revenues when light snow years, following larger snow years when higher revenues are earned. It is the Town’s policy to leave any funds allocated to Gas Tax in the fund to be used for future road projects.

ROAD DEPARTMENT – HIGHLIGHTS FOR FY2024-25

DESCRIPTION
Overview: Town Road Maintenance is charged with maintaining assets located within the TOML ROW including roads, sidewalks and drainage infrastructure. The Town maintains an overall road network that is navigable in winter and smooth, well delineated and signed in the summer consistent with a standard expected of a resort community. The staffing for the Road Department includes:

Maintenance Superintendent (1)
Maintenance Manager (1)
Maintenance Lead Worker (1)
Maintenance Worker (9)
Maintenance Hybrid (2)
Temporary Snow Removal Operators (1)
PW Facilities Worker (1)
Part-Time Facilities Worker (1)
BUDGET HIGHLIGHTS - Major Budget Changes
Overall: The budget is designed to meet the demands of an ‘average’ weather year. It is understood, however, that there are few years that turn out to be ‘average.’ Staffing, materials, and equipment are on hand to respond to sometimes volatile conditions as required. The budget as proposed has been designed to mitigate budget issues by restricting purchases to items necessary to provide core services.

PRIORITIES FOR FY 2024-25: WORK PLAN HIGHLIGHTS
Incorporate/train staff to include cross-training and maximum flexibility. Perform repairs and maintenance within Town right of way. Identify and incorporate technology to increase effectiveness. Continue with sign replacement program. Make improvements and inventory the Town Yard to improve storage and efficiency. Maintain Class B training program to internally train drivers and prepare them for DOT testing, we currently have 4 staff members that will need to have this completed before the winter season. Repair damage throughout town caused by last winter, this includes street and regulatory signs, flashing signs, concrete, streetlights, patching and crack-sealing asphalt, straightening and replacing snow stakes. With several larger projects happening around our facilities this year, staff will continue to provide assistance with some of the detail work and cleanup when needed. “MCP for example” Continue to address fleet needs,

prioritize equipment needed for snow removal and CRC maintenance.

Total Expenditures 5,264,752 $
Street Maintenance,
$1,446,263
Road Rehabilitation,
$475,000
Snow Removal,
$1,826,242
Vehicle Replacement,
$228,203
Vehicle
Operation Costs,
$787,950
Garage Operation,
$123,403
Promenade
Maintenance, $50,000
Transfer Out, $327,691
Gas Tax/Road Department

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Gas Tax
210-000-31490 Snow Management Permit .00 .00 .00 .00 .00 210-000-31602 Charges for Services 98,048.90 154,437.24 10,000.00 53,625.00 10,000.00- 210-000-31651 Snow Removal Load Charge 148,972.50 187.50 .00 .00 .00 210-000-35404 State Gas Tax 2103 64,632.03 60,025.59 72,997.00 66,159.81 72,997.00- 210-000-35406 State Gas Tax 2105 45,263.51 41,924.64 47,327.00 44,121.35 47,327.00- 210-000-35408 State Gas Tax 2106 57,960.59 59,182.73 58,018.00 62,624.87 58,018.00- 210-000-35410 State Gas Tax 2107 54,042.36 57,136.33 50,000.00 56,052.01 50,000.00- 210-000-35412 State Gas Tax 2107 Snow 1,531,985.00 1,495,924.00 2,400,000.00 1,724,600.04 1,550,000.00- 210-000-35414 State Gas Tax 2107.5 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00- 210-000-35416 State Gas Tax RMRA (SB-1) 161,785.27 162,560.81 187,691.00 184,168.03 187,691.00- 210-000-35417 Traffic Congestion Relief .00 .00 .00 .00 .00 210-000-37002 Interest on Investments 7,800.36 82,442.12 .00 115,162.89 .00 210-000-37100 Refunds and Rebates 39,063.35 13,620.56 13,000.00 57.00 13,000.00- 210-000-39999 Interfund Transfers In 3,040,925.50 3,506,198.75 2,672,519.74 2,612,520.00 3,273,718.83- Street Maintenance
210-450-40000 Regular Salaries 287,980.73 333,001.19 406,754.14 429,545.62 391,545.76 210-450-40111 Temporary Wages 648.98 1,185.53 .00 297.38 .00 210-450-40113 Overtime Wages 17,377.89 28,068.39 .00 40,229.69 .00 210-450-40130 Comprehensive Leave 3,210.98- 4,249.98 16,623.43 593.97- 14,148.79 210-450-41002 Health Ins Premiums 100,007.26 86,831.18 168,480.36 131,659.77 173,097.10 210-450-41012 Workers Comp Insurance 29,039.36 23,922.51 27,142.65 27,516.00 22,144.74 210-450-41016 Unemployment Assessment 449.26- .00 .00 .00 .00 210-450-41020 PERS (Retirement) 121,269.62 121,645.62 133,950.03 131,544.74 117,126.82 210-450-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 210-450-42002 Office Supplies .00 .00 200.00 20.80 200.00 210-450-42006 Uniforms & Personal Equip 1,677.45 4,637.58 3,500.00 4,758.33 3,500.00 210-450-42007 Maintenance Supplies 81.44 292.59 .00 1,294.22 .00 210-450-42022 Street Maintenance Supplies 1,962.48 3,777.61 10,000.00 988.96 10,000.00 210-450-42025 Traffic Safety Supplies 40,138.07 29,107.75 35,000.00 28,954.13 35,000.00 210-450-42030 Special Operational 160.00 1,580.00 .00 2,747.00 .00 210-450-43031 Contractual Services 831,870.12 287,275.63 475,000.00 440,088.51 475,000.00 210-450-43034 Snow Pit Operations .00 .00 .00 .00 .00
210-450-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 210-450-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 210-450-43150 Training, Ed, Conf & Mtgs .00 111.79 2,000.00 315.46 2,000.00 210-450-43180 Contingency .00 .00 .00 .00 .00
210-450-43404 Public Utilities 19,440.66 34,671.61 15,000.00 27,232.31 15,000.00 210-450-43420 Taxes & Fees 9,033.54 4,972.74 12,000.00 .00 12,000.00 210-450-45200 Traffic Signal Maintenance 451.69 7,684.42 6,000.00 .00 6,000.00 210-450-45220 Street Lights 5,045.45 1,052.50- 3,000.00 935.52 3,000.00 210-450-45224 Street Sign Replacement 35,058.28 27,754.74 55,000.00 36,809.52 55,000.00 210-450-45228 Road, Curbs, Gutter Rehab 68,208.04 44,362.56 580,000.00 25,986.60 580,000.00 210-450-46200 Machinery & Equip - Non Cap 2,307.27 .00 4,500.00 9,303.53 6,500.00 210-450-46460 Computer Hardware - Non Cap .00 .00 .00 .00 .00 Total Street Maintenance: 1,568,098.09 1,044,080.92 1,954,150.61 1,339,634.12 1,921,263.21 Snow Removal
210-452-40000 Regular Salaries 440,195.62 551,784.11 530,801.02 510,969.77 663,867.92 210-452-40111 Temporary Wages 26,207.24 35,567.20 83,455.58 75,740.10 30,649.21 210-452-40113 Overtime Wages 86,678.04 287,703.21 125,000.00 197,609.09 125,000.00 210-452-40130 Comprehensive Leave 2,992.95- 5,147.62 22,809.64 1,342.28- 22,749.93

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
210-452-41002 Health Ins Premiums 147,420.60 176,052.19 212,935.70 201,293.81 296,213.84 210-452-41012 Workers Comp Insurance 32,233.18 31,297.03 35,491.87 35,981.00 37,478.86 210-452-41016 Unemployment Assessment .00 .00 .00 .00 .00 210-452-41018 Unemployment Assessment .00 .00 .00 .00 .00 210-452-41020 PERS (Retirement) 164,539.16 169,012.77 175,238.89 175,781.91 197,178.20 210-452-41028 PARS (Part Time Retirement) 491.63 581.53 1,645.26 379.36 604.22 210-452-42002 Office Supplies .00 127.83 .00 32.31 .00
210-452-42006 Uniforms & Personal Equip 6,214.62 8,545.10 10,000.00 7,913.71 13,000.00 210-452-42007 Maintenance Supplies 24.77 .00 .00 318.11 .00 210-452-42022 Street Maintenance Supplies 6,827.56 849.85 10,000.00 1,031.44 10,000.00 210-452-42025 Traffic Safety Supplies 51,167.69 95,919.15 135,000.00 114,232.09 155,000.00 210-452-42030 Special Operational 9,123.00 27,800.05 3,000.00 22,472.96 15,000.00 210-452-43031 Contractual Services 116,354.75 769,722.72 200,000.00 381,132.51 200,000.00 210-452-43034 Snow Pit Operations .00 1,650.31 .00 .00 .00 210-452-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 .00 .00 210-452-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 210-452-43150 Training, Ed, Conf & Mtgs .00 886.28 2,000.00 .00 2,000.00 210-452-43404 Public Utilities 57,995.45 81,740.02 45,000.00 64,700.66 45,000.00 210-452-45200 Traffic Signal Maintenance .00 .00 5,000.00 241.30 5,000.00 210-452-45220 Street Lights 1,269.61 .00 2,500.00 4,190.15 4,500.00 210-452-46200 Machinery & Equip - Non Cap 1,939.27 2,338.61 3,000.00 4,319.71 3,000.00 Total Snow Removal: 1,145,689.24 2,246,725.58 1,602,877.96 1,796,997.71 1,826,242.18 Summer Equip Garage
210-454-42002 Office Supplies 401.97 677.51 700.00 56.93 700.00 210-454-42003 Misc Supplies .00 56.25 .00 .00 .00
210-454-42006 Uniforms & Personal Equip 3,874.39 3,407.66 3,000.00 3,093.12 3,000.00 210-454-42016 Gasoline & Diesel 101,279.01 248,145.38 60,000.00 110,867.83 65,000.00 210-454-42017 Vehicle Maintenance Parts 41,517.81 108,240.54 40,000.00 198,558.92 40,000.00 210-454-42030 Special Operational .00 56.74 .00 .00 .00 210-454-43031 Contractual Services 3,636.75 2,528.65 4,000.00 29,565.00 15,000.00 210-454-43060 Garage Vehicle Service 88,425.89 99,304.38 80,000.00 213,769.85 120,000.00 210-454-43066 Vehicle & Equip Replacement 177,496.43 179,737.25 177,830.16 177,830.16 65,132.94 210-454-43110 Mem'ships, Dues, Subscr, Publi 2,416.25 5,272.25 6,000.00 4,513.02 7,000.00 210-454-46200 Machinery & Equip - Non Cap 1,648.74 3,727.00 4,000.00 3,717.91 11,000.00 Total Summer Equip Garage: 420,697.24 651,153.61 375,530.16 741,972.74 326,832.94 Winter Equip Garage
210-455-42006 Uniforms & Personal Equip 5,861.93 4,211.12 5,500.00 5,543.39 6,000.00 210-455-42016 Gasoline & Diesel 71,067.23 224,838.76 90,000.00 79,730.90 90,000.00 210-455-42017 Vehicle Maintenance Parts 139,041.96 475,905.72 210,000.00 520,006.81 250,000.00 210-455-42030 Special Operational 58.61 74.66 100.00 285.67 250.00 210-455-43031 Contractual Services 5,601.56 4,513.02 5,000.00 5,582.75 5,000.00 210-455-43060 Garage Vehicle Service 202,995.00 15,336.00 160,000.00 289,967.35 160,000.00 210-455-43066 Vehicle & Equip Replacement 560,523.54 590,626.70 560,565.66 560,565.66 163,069.62 210-455-43110 Mem'ships, Dues, Subscr, Publi 6,891.08 2,424.87 8,500.00 3,537.10 8,500.00 210-455-43150 Training, Ed, Conf & Mtgs .00 .00 1,000.00 120.02 2,500.00 210-455-46200 Machinery & Equip - Non Cap 3,183.52 3,949.41 4,000.00 14,023.89 4,000.00 210-455-49496 Debt Service HELP Loan .00 .00 .00 .00 .00 Total Winter Equip Garage: 995,224.43 1,321,880.26 1,044,665.66 1,479,363.54 689,319.62 Garage Operations

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
210-456-40000 Regular Salaries 17,762.47 4,266.89 5,192.13 1,868.99 5,815.52 210-456-40111 Temporary Wages 2,695.88 295.20 .00 .00 .00 210-456-40113 Overtime Wages .00 .00 .00 .00 .00
210-456-40130 Comprehensive Leave .00 111.63 393.33 22.82- 439.09 210-456-41002 Health Ins Premiums 5,008.48 1,386.99 2,034.75 627.96 2,173.78 210-456-41012 Workers Comp Insurance 2,618.05 422.11 358.08 363.00 341.41 210-456-41020 PERS (Retirement) 1,632.81 1,918.28 1,659.06 1,262.51 1,632.08 210-456-41028 PARS (Part Time Retirement) 54.21 6.31 .00 .00 .00 210-456-42002 Office Supplies 160.91 .00 .00 .00 .00
210-456-42006 Uniforms & Personal Equip .00 39.28 .00 40.88 1.00 210-456-42007 Maintenance Supplies 5,504.15 4,537.79 5,000.00 4,992.77 5,000.00 210-456-43031 Contractual Services 34,725.99 28,054.52 32,000.00 35,460.37 32,000.00 210-456-43404 Public Utilities 104,821.45 109,186.49 75,000.00 99,645.26 75,000.00 210-456-45060 Gen'l Facilities Maint .00 .00 1,000.00 .00 1,000.00 210-456-46010 Equipment Lease .00 .00 .00 .00 .00
210-456-49491 Debt Service CEC BOI .00 .00 .00 .00 .00
Total Garage Operations: 174,984.40 150,225.49 122,637.35 144,238.92 123,402.88 Promenade Maintenance
210-457-40000 Regular Salaries .00 .00 .00 .00 .00
210-457-40111 Temporary Wages .00 .00 .00 .00 .00
210-457-40130 Comprehensive Leave .00 .00 .00 .00 .00
210-457-41002 Health Ins Premiums .00 .00 .00 .00 .00
210-457-41012 Workers Comp Insurance .00 .00 .00 .00 .00 210-457-41020 PERS (Retirement) .00 .00 .00 .00 .00
210-457-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 210-457-42007 Maintenance Supplies 186.82 .00 1,000.00 .00 .00 210-457-43031 Contractual Services 48,136.51 33,727.05 48,000.00 .00 48,000.00 210-457-43404 Public Utilities .00 .00 2,000.00 .00 2,000.00 Total Promenade Maintenance: 48,323.33 33,727.05 51,000.00 .00 50,000.00 Interfund Transfers
210-599-49999 Transfers Out 1,287,251.00 162,096.00 466,999.00 .00 327,691.00 Total Interfund Transfers: 1,287,251.00 162,096.00 466,999.00 .00 327,691.00 Total Gas Tax: 387,788.36- 25,751.36 104,308.00- 581,116.03- .00

Airport Fund (220)

AIRPORT – HIGHLIGHTS FOR FY2024-25
MAMMOTH YOSEMITE AIRPORT (MMH):

DESCRIPTION
The Town develops, operates, and maintains our charter and general aviation airport, which acts as a gateway to Yosemite and provides service to the Eastern Sierra. The staffing for MMH includes:

The leadership structure of MMH was changed in FY21-22, adding a Deputy Airport Manager along with executive support from Administrative Services / Finance director of the Town. The Administrative Services / Finance director has since become the Town Manager but remains a part of the core management team and still provides executive support. The core management team also includes an Airport Operations Manager, hired in Spring of 2023, to fill the previous position of Airport Operations and Maintenance Manager. The Town contracted with Aviation Insights in 2022 to provide staff development and advanced knowledge of Federal Aviation Administration (FAA) operations, insight into relationship building and efficiency as well as alternate revenue sources and future development of the airport mission. Since the hiring of Aviation Insights, staff have attended conferences, gained additional perspectives from and built relationships with other airports, and progressed relationships with the FAA.

Airport Operations and Maintenance: MMH has four full-time employees providing daily inspections, maintenance, security, Emergency Medical Responder (EMR) service, and Aircraft Rescue Firefighting (ARFF) service. Additionally, MMH has two winter seasonal workers providing snow removal and maintenance. In addition to the Operations Manager, MMH has one full-time Airport Manager and has created an additional position for a part-time employee. Major components of administration and management include execution of the Airport Capital Improvement Program, compliance with local, state, and federal rules and regulations, and coordination with the FAA, hangar owners, other airport tenants, consultants, and other agencies.

Airport Operations Manager (1)
Airport Maintenance Coordinator (3)
Temporary Airport Maintenance Worker (Seasonal, 2)
Deputy Airport Manager (1)
Airport Administrative Analyst (Part-time, 1)

BUDGET HIGHLIGHTS - Major Budget Changes
The only major adjustment to the budgets for FY 24-25 is the addition of the Airport Administrative Analyst position. The team continues to advocate for utilization and relevance of the airport for the Town of Mammoth Lakes.

PRIORITIES FOR FY 24-25: Team Goals and Focus

1. Airport Operations
a. Staff Development
i. Review available associations and decide on what best represents our airport, join group and attend conferences. This should be targeted and narrow relating to our airport size and mission.
ii. Review recommendations from Aviation Insights for administration and leadership opportunities. Seek accreditation if appropriate to airport size and mission.
iii. Review recommendations from FAA for technical capability of airport operational staff. Send staff to training as appropriate to airport size and mission.
b. Process Improvement
i. In coordination with the Accounting department, continue to improve the process for keeping data up to date for sales transactions. ii. Evaluate and update the badge application process. This should include secure online collection of documentation needed for agency processing. iii. Review execution of FAA grants for construction. Seek to streamline our approach to complete grant projects as quickly as possible. This will assist the airport and FAA which may lead to additional opportunities. c. Future Development
i. Provide regular updates to Town Council, informing of activities and support for airport operations.
ii. Create a Strategic Plan to focus efforts, clarify priorities, and detail goals. iii. Redesign the Multipurpose Building into multiple phases and continue to work on receiving a competitive grant for building construction.

Town Manager
TOML OrganizationChart – Mammoth Yosemite Airport
September 2024
Airport Operations
Manager
Airport
Maintenance
Coordinator
Temporary Airport
Maintenance
Worker(s)
Deputy Airport
Manager
Airport
Administrative
Analyst
Airport
Maintenance
Coordinator
Airport
Maintenance
Coordinator

Total Expenditure 4,007,244 $
Salary, $547,716
Benefits, $316,006
Supplies, $126,500
Special Operational /
Contract Services,
$250,500
Airport Capital, $2,498,125
Vehicle Costs & Replacement,
$89,398
Advertising & Public Notice,
$3,000
Utilities, $80,000
Training & Conferences, $16,000
Facility Lease, $80,000
Airport

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Airport
220-000-31610 Facility Rental 2,200.00 27,060.00 60,600.00 7,555.20 60,600.00- 220-000-31802 Airport Passenger Facility Fee .00 .00 .00 433.53 .00 220-000-31804 Commissions .00 2,560.00 1,800.00 1,754.44 1,800.00- 220-000-31806 Car Rental Fee 63,581.42 90,341.10 55,000.00 79,768.35 55,802.64- 220-000-31810 Schat.net Fee 2,834.92 3,092.64 4,080.00 3,915.44 4,080.00- 220-000-31814 Taxi Services 220.00 240.00 500.00 220.00 500.00- 220-000-31820 Ramp/Facility Fees .00 .00 .00 .00 .00
220-000-31822 Tie Down Overnignt .00 .00 .00 .00 .00
220-000-31824 Tie Down Montly .00 .00 .00 .00 .00
220-000-31830 Vehicle Parking: Overnight 3,888.00 817.00 .00 .00 .00 220-000-31832 Vehicle Parking: Monthly .00 .00 .00 .00 .00 220-000-31840 Fuel Flowage Fee 27,230.55 29,233.51 27,000.00 33,638.56 27,000.00- 220-000-31842 Non-Aviation Fuel 6,426.07 13,580.31 10,000.00 9,580.46 10,000.00- 220-000-31844 Jet Fuel .00 .00 .00 .00 .00
220-000-31850 Commercial Terminal Rent 1,750.00 4,200.00 .00 4,200.00 .00 220-000-31860 Hanger Lease 137.82- 10,783.59 .00 216.78 .00 220-000-31862 Hanger Ground Lease 117,253.62 113,184.81 110,000.00 116,566.69 110,000.00- 220-000-34200 Pending Grant Funding .00 .00 .00 .00 .00 220-000-34400 FAA Grant Drawdowns .00 .00 .00 26,210.00 .00 220-000-34404 AIP-52 Terminal and GA Parking .00 69,623.00 .00 108,701.00 1,945,000.00- 220-000-34405 AIP-43 CARES Act .00 .00 .00 .00 .00
220-000-34406 AIP-45 ACRGP 766,413.04 239,471.96 .00 .00 .00 220-000-34407 AIP-47 FAA Grant ACRGP .00 461,801.67 300,000.00 300,000.00 285,000.00- 220-000-34408 AIP-48 AWOS .00 69,010.00 435,000.00 247,747.00 .00 220-000-34409 AIP-XX Hanger and Taxilane .00 .00 .00 .00 150,000.00- 220-000-34427 AIP-27 Completed .00 .00 .00 .00 .00
220-000-34428 AIP-28 Completed .00 .00 .00 .00 .00
220-000-34429 AIP-29 Completed .00 .00 .00 .00 .00
220-000-34430 AIP-30 Completed .00 .00 .00 .00 .00
220-000-34431 AIP-31 Completed .00 .00 .00 .00 .00
220-000-34433 AIP-33 Completed .00 .00 .00 .00 .00
220-000-34434 Airport Improvement Plan #34 .00 .00 .00 .00 .00 220-000-34435 Airport Improvement Plan #35 .00 .00 .00 .00 .00 220-000-34437 AIP-37 EA Terminal 28,723.00 .00 .00 .00 .00 220-000-34438 AIP-38 Upgrade Segmented Circl .00 .00 .00 .00 .00 220-000-34440 AIP-40 ALP Update 35,292.00 18,303.00 .00 .00 .00 220-000-34441 AIP-41 Recon. Taxilane/Slurry .00 .00 .00 .00 .00 220-000-34442 AIP-42 Security Fencing 598,085.63 42,479.64 .00 .00 .00 220-000-34444 AIP-44 Reconst. East GA Apron 2,924,278.26 .00 .00 .00 .00 220-000-34445 AIP 49-01 ARFF Snow Equip Buil 62,815.00 381,730.00 311,347.00 .00 333,000.00- 220-000-37002 Interest on Investments 2,829.04 33,311.41 4,000.00 104,823.36 4,000.00- 220-000-37100 Refunds and Rebates .00 1,897.40 .00 1,578.78 .00 220-000-37300 Other Revenue 6,290.00 55,253.98 5,000.00 13,152.00 5,000.00- 220-000-37550 Gain on long-term debt .00 .00 .00 .00 .00 220-000-39999 Interfund Transfers In 493,089.00 1,225,000.00 1,333,007.40 1,333,007.40 1,015,461.72- Airport Admin & Ops
220-471-40000 Regular Salaries 393,792.73 434,558.44 386,908.54 422,948.85 409,077.22 220-471-40111 Temporary Wages 61,212.37 53,934.07 56,091.34 60,521.87 102,456.85 220-471-40113 Overtime Wages 7,544.45 27,485.91 15,000.00 8,694.33 15,000.00 220-471-40130 Comprehensive Leave 134.62- 14,180.37- 10,106.63 1,233.61 18,728.87 220-471-41002 Health Ins Premiums 137,941.08 130,450.01 153,614.94 121,746.03 145,616.01 220-471-41005 OPEB (Medical Retirement) Exp .00 66,783.00 .00 .00 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
220-471-41012 Workers Comp Insurance 16,929.81 24,237.20 25,452.56 25,803.00 23,351.69 220-471-41016 Unemployment Assessment .00 .00 .00 .00 .00 220-471-41020 PERS (Retirement) 189,645.65- 126,791.15 117,926.30 124,256.34 111,632.10 220-471-41028 PARS (Part Time Retirement) 22,443.92- 532.07 1,105.79 783.09 2,019.85 220-471-41031 Retirement Medical OPEB Expens .00 .00 .00 .00 .00 220-471-42002 Office Supplies 534.03 219.37 1,500.00 225.65 1,500.00 220-471-42005 Postal Supplies & Postage .00 336.57 1,000.00 198.47 1,000.00 220-471-42006 Uniforms & Personal Equip 2,855.48 9,454.95 8,000.00 5,688.63 8,000.00 220-471-42007 Maintenance Supplies 50,684.66 123,505.19 60,000.00 57,673.65 60,000.00 220-471-42016 Gasoline & Diesel 41,008.86 64,763.51 55,000.00 29,685.31 55,000.00 220-471-42017 Vehicle Maintenance Parts 35,179.07 41,232.03 40,000.00 133,496.50 40,000.00 220-471-42030 Special Operational .00 238.83 500.00 18,081.35 500.00 220-471-43031 Contractual Services 150,230.57 185,755.67 225,000.00 215,991.82 225,000.00 220-471-43060 Garage Vehicle Service 23,179.13 9,075.00 45,000.00 53,082.40 45,000.00 220-471-43066 Vehicle & Equip Replacement 4,125.56 4,264.79 4,428.70 4,428.70 4,397.55 220-471-43100 Audit Services .00 .00 .00 4,775.00 .00
220-471-43106 Insurance Premiums 15,430.00 16,820.00 16,000.00 18,130.00 20,000.00 220-471-43110 Mem'ships, Dues, Subscr, Publi 1,300.00 1,407.69 2,000.00 595.77 2,500.00 220-471-43130 Advertising & Legal Notices 164.00 2,161.50 500.00 .00 500.00 220-471-43150 Training, Ed, Conf & Mtgs 10,763.22 20,465.91 16,000.00 18,373.47 16,000.00 220-471-43404 Public Utilities 76,470.02 97,988.67 80,000.00 77,575.34 80,000.00 220-471-43420 Taxes & Fees 2,336.58 2,095.46 5,000.00 2,253.00 5,000.00 220-471-45010 Facility Lease 112,007.97 74,035.92 80,000.00 84,454.50 80,000.00 220-471-46010 Equipment Lease 3,028.18 538.04 .00 .00 .00 220-471-46200 Machinery & Equip - Non Cap .00 14,299.76 .00 .00 .00 220-471-46440 Office Equip & Furniture .00 2,204.51 1,000.00 699.69 1,000.00 220-471-46460 Computer Hardware - Non Cap .00 .00 .00 799.28 .00 220-471-48100 Vehicles - Capital .00 .00 .00 .00 .00
220-471-48199 Equip/Vehicles Depreciation .00 .00 .00 .00 .00 220-471-48200 Machinery & Equip - Capital .00 .00 8,000.00 27,222.89 .00 220-471-48300 Additions to the Fleet .00 .00 140,000.00 .00 .00 220-471-48400 Loss on Disposal .00 .00 .00 .00 .00
220-471-48990 Depreciation 193,446.23 .00 .00 .00 .00
220-471-49100 Airport Loan MNO-4-98 .00 .00 .00 .00 .00 Total Airport Admin & Ops: 1,127,939.81 1,521,454.85 1,555,134.80 1,519,418.54 1,473,280.14 Airport Admin & Ops
220-480-43031 Contractual Services .00 .00 .00 300,000.00 .00 Total Airport Admin & Ops: .00 .00 .00 300,000.00 .00
Capital Projects - Other
220-531-40000 Regular Salaries 14,763.22 10,897.70 19,507.49 4,944.99 21,181.64 220-531-40111 Temporary Wages 89.04 .00 .00 .00 .00
220-531-40113 Overtime Wages 534.95 .00 .00 .00 .00
220-531-40130 Comprehensive Leave .00 .00 582.47 .00 1,475.68 220-531-41002 Health Ins Premiums .00 .00 6,410.19 .00 6,032.94 220-531-41012 Workers Comp Insurance .00 1,081.16 1,287.96 1,306.00 1,236.74 220-531-41020 PERS (Retirement) 21,984.79 4,061.31 5,967.37 .00 5,912.22 220-531-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 220-531-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 220-531-43031 Contractual Services 231,904.65 549,760.85 831,472.00 448,199.49 2,498,125.00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
220-531-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 Total Capital Projects - Other: 269,276.65 565,801.02 865,227.48 454,450.48 2,533,964.22 Interfund Transfers
220-599-49999 Transfers Out .00 .00 .00 .00 .00
Total Interfund Transfers: .00 .00 .00 .00 .00
Total Airport: 3,745,845.27 805,719.15 236,972.12 119,199.97 .00

Measure R & U
(215/216/217)

MEASURE R TRAILS - HIGHLIGHTS FOR FY2024-25

FUND DESCRIPTION
Measure R Trails
The Trails Division is focused on the implementation of the Town’s Trail System Master Plan, related implementation and informing documents. The Division also assists in trail maintenance and clearing projects on paved as well as soft service trails. The Division is overseen by the Trails Manager/ and supported by four part-time trail crew leaders. The planning efforts are supported by contract services. The Division is funded primarily from Measure R funds. The budget includes funding for capital project planning and construction work as well as maintenance. The Measure R funds are overseen by the Mammoth Trails Committee, established under Mammoth Lakes Recreation. Most of the work is done in cooperation with the United States Forest Service and other partners.

Measure R Trails (Fund 215) receives a transfer of $300,000 from Fund 216 to support construction and maintenance of our trails system. This annual support has changed very little over the last several years and is considered a baseline level of support for this system. These funds are used for trail construction along with some allocated full-time and part-time trails construction staff, operating expenses, contractual services and projects.

With the creation of the General Fund department 467 – Office of Outdoor Recreation in FY22- 23, many of the trails administrative expenses have been moved to the General Fund. The only remaining labor expense in this fund is used specifically for trail construction. This includes an allocation of a full-time public works maintenance worker who is allocated for the summer and a crew of part-time employees.

Total Expenditure 300,000 $
Salary, $108,319
Benefits, $17,656
Special Operational /
Contract Services,
$123,426
Signage Maintenance,
$20,000
Training & Conferences,
$2,000
Utilities, $1,000
Supplies, $27,600
Measure R Trails

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Measure R Trails
215-000-31602 Charges for Services .00 .00 .00 .00 .00
215-000-34201 FEMA-FEDERAL ASSISTANCE .00 .00 .00 .00 .00 215-000-35201 FEMA-STATE MATCHING FUNDS .00 .00 .00 .00 .00 215-000-35213 OHV State Grant C32-31-033 .00 .00 .00 .00 .00 215-000-37002 Interest on Investments 1,445.40 14,051.29 .00 39,830.89 .00 215-000-37100 Refunds and Rebates 93,554.50 .00 .00 .00 .00 215-000-37104 Participant Reimbursement 23,635.31 2,686.22 .00 .00 .00 215-000-39999 Interfund Transfers In 420,000.00 305,037.80 550,000.00 550,000.00 300,000.00- Measure R Trails
215-511-40000 Regular Salaries 1,437.28 16,887.23 22,307.87 7,672.54 22,034.00 215-511-40111 Temporary Wages 55,196.80 46,086.83 59,649.08 80,309.42 86,285.00 215-511-40113 Overtime 92.63 198.94 .00 .00 .00
215-511-40130 Comprehensive Leave 817.06 560.24- 676.63 .00 1,225.00 215-511-41002 Health Ins Premiums 1,308.86 .00 6,918.14 .00 7,391.00 215-511-41012 Workers Comp Insurance .00 1,213.42 1,473.53 1,494.00 1,270.00 215-511-41016 Unemployment Assessment 10,553.24 5,453.00 .00 16,205.01 .00 215-511-41020 PERS (Retirement) 825.94 4,558.16 6,827.14 5,023.02 6,069.00 215-511-41028 PARS (Part Time Retirement) 790.85 947.81 1,175.93 1,647.32 1,701.00 215-511-42002 Office Supplies .00 .00 .00 35.87 .00
215-511-42006 Uniforms & Personal Equip 267.71 975.73 .00 2,257.59 1,500.00 215-511-42007 Maintenance Supplies 14,845.20 5,602.69 7,000.00 11,973.32 13,500.00 215-511-42026 Trail Facility Supplies 9,128.51 7,503.71 6,000.00 11,265.74 12,600.00 215-511-42030 Special Operational .00 .00 .00 .00 .00
215-511-43030 Professional Services .00 288.83 .00 .00 .00 215-511-43031 Contractual Services 254,162.34 161,714.69 184,372.00 120,792.14 123,426.00 215-511-43110 Mem'ships, Dues, Subscr, Publi .00 35.97 .00 1.21 .00 215-511-43130 Advertising & Legal Notices .00 1,000.00 .00 .00 .00 215-511-43150 Training, Ed, Conf & Mtgs .00 53.80 2,000.00 2,459.93 2,000.00 215-511-43404 Public Utilities 92.41 2,782.20 1,000.00 .00 1,000.00 215-511-45081 Signage Maintenance .00 1,444.44 .00 10,254.07 20,000.00 215-511-46200 Machinery & Equip - Non Cap 78.78 .00 .00 .00 .00 215-511-48900 Computer Software - Capital .00 .00 600.00 23.98 .00 Total Measure R Trails: 349,597.61 256,187.21 300,000.32 271,415.16 300,001.00 Total Measure R Trails: 189,037.60 65,588.10 249,999.68 318,415.73 1.00-

MEASURE R – HIGHLIGHTS FOR FY2024-25

PROGRAM DESCRIPTION
The Measure R or “Mammoth Lakes Recreation, Trails, and Parks Investment Initiative” Ordinance No. 08- 01 was adopted by the Mammoth Lakes Town Council on February 20, 2008 and approved by the voters of Mammoth Lakes on June 3, 2008. The Ordinance imposed a Transactions and Use Tax in the amount of one-half percent for the purpose of funding Recreation, Trails, and Parks.

Measure R is a special fund designated for use by the Town of Mammoth Lakes only for the planning, construction, operation, maintenance, programming, and administration of all trails, parks and recreation facilities managed by the Town of Mammoth Lakes without supplanting existing parks and recreation facility maintenance funds. Priorities for the effective use of Measure R funds are established annually by the Recreation Commission. Measure R is operated out of two funds; Measure R and Measure R Trails.

BUDGET HIGHLIGHTS
Measure R (Fund 216) is budgeted to receive $2,000,000 in Sales Transactions and Use Tax (TUT) revenues for FY24-25. The fund has operating expenditures of $715,000 for FY24-25 and includes updates to support recreation in our community. The Community Recreation Center (CRC) began operations in FY23-24, and the operational plan includes $112,000 in annual support from Measure R. This support helps reduce the fees to the public and therefore the affordability of the new center. The budget includes $25,000 in support for the Recreation Officer position. This position is assigned as the primary Town staff support working with Mammoth Lakes Recreation.

The budget includes $94,500 for the contract with Mammoth Lakes Recreation, with additional funds from Measure U to support the full contract of $104,500 for FY24-25. The transfer to Fund 215 Trails remains the same in FY24-25 at $300,000 for trails construction/repair efforts.

There is one project the Town is recommending for the use of Measure R funds. This project is tied specifically to recreation amenities and therefore qualifies for the use of these restricted funds. Measure R has been utilized for several phases of the SHARP trailhead project, however there are currently no carryover items associated with the project.

In October 2017, the Town acquired $5.5 million in debt secured by Measure R for construction of a multiuse facility. The annual payment for this 10-year bond is based on a payment schedule and includes $610,994 for FY24-25. This payment is made from Measure R proceeds bringing total expenditures for Measure R Fund 216 to $1,425,994. The current revenue and expenditure budget should increase the available fund balance by $574,006 for FY24-25.

Total Expenditure 1,425,994 $
Transfer Out to Debt
Service, $610,994
Transfer Out to Measure R
Trails, $300,000
Transfer out to GF for
Trails Manager,
$100,000
CRC Support, $112,000
Rec Officer , $25,000
Rec Coordinator,
$50,000
SHARPS, $100,000
Recreation Supplies,
$4,000
Contractual Services,
$119,500
Audit Services, $4,500
Measure R

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Measure R Sales Tax
216-000-30406 Sales Tax: Measure R 1,905,558.36 2,154,984.69 1,500,000.00 2,034,927.87 2,000,000.00- 216-000-37002 Interest on Investments 22,537.27 93,806.80 .00 155,544.82 .00 216-000-37100 Refunds and Rebates .00 32,761.22 .00 349,747.12 .00 216-000-37500 Proceeds of Debt .00 .00 .00 .00 .00
216-000-39999 Interfund Transfers In .00 .00 50,000.00 50,000.00 .00 Recreation Programs
216-432-40000 Regular Salaries .00 .00 .00 .00 .00
216-432-40111 Temporary Wages .00 83.65 .00 .00 .00
216-432-41002 Health Ins Premiums .00 .00 .00 .00 .00
216-432-41012 Workers Comp Insurance .00 .00 .00 .00 .00 216-432-41016 Unemployment Assessment .00 .00 .00 .00 .00 216-432-41020 PERS (Retirement) .00 .00 .00 .00 .00
216-432-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 216-432-42007 Maintenance Supplies .00 .00 .00 .00 .00
216-432-42008 Recreation Supplies 1,516.40 2,336.60 4,000.00 4,515.66 4,000.00 216-432-43031 Contractual Services .00 .00 .00 .00 .00
216-432-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 Total Recreation Programs: 1,516.40 2,420.25 4,000.00 4,515.66 4,000.00 Parks, Bldgs & Trails Maint
216-438-40000 Regular Salaries 6,874.66 1,465.92 .00 1,223.02 .00 216-438-40111 Temporary Wages 1,537.33 .00 .00 .00 .00
216-438-40113 Overtime Wages .00 .00 .00 .00 .00
216-438-40130 Comprehensive Leave .00 .00 .00 .00 .00
216-438-41002 Health Ins Premiums .00 .00 .00 .00 .00
216-438-41012 Workers Comp Insurance 4,072.16 .00 .00 .00 .00 216-438-41020 PERS (Retirement) 4,210.95 .00 .00 .00 .00 216-438-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 216-438-42007 Maintenance Supplies 415.41 12.59- .00 .00 .00 216-438-42030 Special Operational .00 .00 .00 .00 .00
216-438-43031 Contractual Services .00 .00 .00 .00 .00
216-438-45080 Park Grounds & Bldgs Maint 435.43 .00 .00 .00 .00 216-438-45600 MLTS Projects .00 .00 .00 .00 .00
216-438-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 Total Parks, Bldgs & Trails Maint: 17,545.94 1,453.33 .00 1,223.02 .00 Measure R
216-510-40000 Regular Salaries .00 .00 .00 .00 .00
216-510-40111 Temporary Wages .00 .00 .00 .00 .00
216-510-41002 Health Ins Premiums .00 .00 .00 .00 .00
216-510-41020 PERS (Retirement) .00 .00 .00 .00 .00
216-510-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 216-510-42007 Maintenance Supplies .00 .00 .00 .00 .00
216-510-43031 Contractual Services 100,500.00 108,325.00 120,900.00 373,825.87 119,500.00 216-510-43034 Cost of Issuance .00 .00 .00 .00 .00
216-510-43100 Audit Services 4,500.00 4,250.00 4,250.00 4,500.00 4,500.00 216-510-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 216-510-45080 Park Grounds & Bldgs Maint .00 .00 .00 .00 .00 216-510-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 216-510-48900 Computer Software - Capital .00 .00 .00 .00 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Total Measure R: 105,000.00 112,575.00 125,150.00 378,325.87 124,000.00 Interfund Transfers
216-599-49999 Transfers Out 987,733.00 1,552,747.00 1,750,482.00 1,750,482.00 1,297,994.00 Total Interfund Transfers: 987,733.00 1,552,747.00 1,750,482.00 1,750,482.00 1,297,994.00 Total Measure R Sales Tax: 816,300.29 612,357.13 329,632.00- 455,673.26 574,006.00

MEASURE U – HIGHLIGHTS FOR FY2024-25

PROGRAM DESCRIPTION
The Measure U or “Mammoth Lakes Mobility, Recreation, and Arts & Culture Utility Users Tax Ordinance” was adopted by the Mammoth Lakes Town Council on March 17, 2010 and approved by the voters of the Town of Mammoth Lakes on June 8, 2010.

The Ordinance states: “On or after July 1, 2011, all proceeds of the tax and imposed hereunder shall be accounted for and paid into a special fund designated for use by the Town of Mammoth Lakes, and used only for the following purposes: Planning, construction, operation, maintenance, programming, and administration of facilities and projects for Mobility, Recreation, and Arts & Culture. Such tax proceeds shall not supplant existing funds used for the purposes set forth above.”

BUDGET HIGHLIGHTS
Staff has made several adjustments to the FY24-25 budget based on normal analysis and updates.

The revenue has increased by $43,000 based on recent trends. The revenue for Measure U is variable based on visitation and the severity of winter. Total revenue projected for FY24-25 is $923,000 and does not include any estimate for interest. Interest is determined by available interest rates from standard investment tools as well as the balance on hand. Both components are highly variable and therefore not included in the revenue estimate. Any interest received will contribute to covering expenditure and ultimately will end up contributing to fund balance increases. The breakdown in revenue is as follows:

The bulk of the expenditures remained unchanged for FY24-25 with the exception of a reduction of some small expenditures in order to reduce the overall impact of request and annual commitment of debt service mentioned above. Staff have reduced the charge for the Office of Outdoor Recreation Coordinator by $50,000, transferring this cost to Measure R, more closely aligning with the work plan and available funding. Staff also removed some smaller expenditures for event

contract processing and equipment replacement. The removal of these items provided savings of approximately $72,320 to bring total expense to $339,500 Project Support
The Town, Mammoth Lakes Foundation, Cerro Coso College and other partners are continuing to move forward with the development of a new Performing Arts Auditorium. To finalize the construction funding to prepare for bid, there are two requests from Measure U in FY24-25. The first request is a planned use of fund balance to allocate $700,000 to MACC construction from the available fund balance in Measure U. At the close of FY23-24, Measure U should have an available fund balance of $1,159,277 and the allocation of $700,000 should leave just over $450,000 for future projects.

Debt Service
The purchase of the Mammoth Lakes Foundation property is a critical aspect of building the MACC. The Town is financing this purchase as part of the larger Civic Center project, issuing Certificate of Participation - Lease Structured debt. The total land cost is $4.5 million, which will be part of the debt issuance, scheduled for July 2024. In this agreement, the Foundation would retain $1.5 million of the sale proceeds and contribute $3.0 million to the MACC project. The proposed term of the debt is 25 years. The request for Measure U funds will be to contribute $180,000 annually to the debt service for the first 13 years. These funds will be principal payments only with interest costs paid out of other Town resources. The 13 years will serve two functions. First to provide payment for the portion of land that will be occupied by the MACC, and second to structure the debt service payments up to the point the Town’s other debt requirements are completed and can accommodate full payment of the debt. The request is to approve the allocation of $180,000 annually for debt service for the next 13 years, which is reflected in the FY24-25 budget.

The total budget includes the items mentioned earlier in this presentation, both one-time funding items and the debt service. Based on the revenue over expenditures for FY24-25 generating a

positive fund balance of $103,500, combined with the planned use of fund balance ($700,000) provides a net reduction of fund balance of $596,500. As noted above, at the close of FY23-24, Measure U should have an available fund balance of $1,159,277, leaving an anticipated fund balance of $562,777 to close FY24-25.

Total Expenditure 1,519,500 $
Support to Outdoor
Rec Coordinators,
Special Operational / $50,000
Contract Services,
$285,000
Transfers Out‐MACC CIP,
$1,000,000
Transfers Out‐Debt
Service , $180,000
Audit Services, $4,500
Measure U

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 07/24 (07/31/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Measure U Utility Users Tax
217-000-30910 Utility Tax: Telephone 53,700.61 139,784.85 100,000.00 79,074.44 43,000.00- 217-000-30920 Utility Tax: Electricity 703,357.21 917,261.90 530,000.00 968,493.97 650,000.00- 217-000-30930 Utility Tax: Gas 293,650.68 244,281.95 250,000.00 240,118.55 230,000.00- 217-000-37002 Interest on Investments 17,256.15 112,248.08 .00 221,683.30 .00 217-000-37100 Refunds and Rebates .00 1,700.00 .00 13,074.45 .00 217-000-39999 Interfund Transfers In .00 .00 .00 .00 .00 Recreation Programs
217-432-42007 Maintenance Supplies .00 .00 .00 .00 .00
217-432-42008 Recreation Supplies 1,965.54 .00 2,000.00 1,638.28 .00 Measure U
217-513-40000 Regular Salaries .00 .00 .00 .00 .00
217-513-40113 Overtime Wages .00 .00 .00 .00 .00
217-513-41002 Health Ins Premiums .00 .00 .00 .00 .00
217-513-41020 PERS (Retirement) .00 .00 .00 .00 .00
217-513-43031 Contractual Services 245,000.00 278,425.15 770,620.00 427,550.18 285,000.00 217-513-43100 Audit Services 4,500.00 4,250.00 4,250.00 4,500.00 4,500.00 217-513-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 Interfund Transfers
217-599-49999 Transfers Out 145,000.00 1,000,000.00 715,000.00 715,000.00 1,230,000.00 Measure U Utility Users Tax Expenditure Total:
396,465.54 1,282,675.15 1,491,870.00 1,148,688.46 1,519,500.00 Total Measure U Utility Users Tax: 671,499.11 132,601.63 611,870.00- 373,756.25 596,500.00-

Tourism Business
Improvement District Fund
(218)

TOURISM BUSINESS IMPROVEMENT DISTRICT - HIGHLIGHTS FOR FY2024-25

FUND DESCRIPTION
Mammoth Lakes Tourism Business Improvement District
The Mammoth Lakes Tourism Business Improvement District (TBID) is established under the Streets and Highways Code Division 18. Parking, Part 7. Property and Business Improvement District Law of 1994.

Under the statutory authority the TBID is an assessment district designed to provide specific benefits to those who pay the assessment to fund sales, marketing, communications and media relations and air service subsidy and marketing. The current district is authorized for a five-year term ending August 31, 2028. The assessment is levied on all tourism businesses located within the Town of Mammoth Lakes municipal boundary. The assessment rate varies by business type as follows:

Lodging 1% of annual gross revenue
Ski Resorts 2.5% of daily and multi-day lift tickets for winter and summer activities and ski school annual gross revenue.

Retail – Tier 1 1.5% of annual gross revenues, including equipment and vehicle rentals Retail – Tier 2* $500 per year
Retail – Tier 3* $50 per year
Restaurant – Tier 1 1.5% of annual gross revenue
Restaurant – Tier 2* $500 per year
Restaurant – Tier 3* $50 per year
*Dollar amount is applicable upon submission and approval of an Appeal of the base percentage All the revenues are collected by the Town. The budgeted revenues for TBID total $6,668,250. The budgeted allocations include 2% of the revenues for the Town collection and enforcement related services. The remainder of the funds are allocated to Mammoth Lakes Tourism, who service as the Owners’ Association. The detailed expenditure budget is managed and approved by the Mammoth Lakes Tourism Board.

Total Expenditure 6,668,250 $
TBID Pass Through,
$6,534,885
Town's Contract Services,
$133,365
Tourism Business Improvement District

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
TBID
218-000-32610 TBID - Tier 2 & 3 7,899.99 7,400.00 9,500.00 8,249.99 9,500.00- 218-000-32614 TBID-Lodging 2,031,006.27 2,245,062.58 2,000,000.00 2,079,843.96 2,000,000.00- 218-000-32618 TBID-Retail 1,661,963.91 1,684,562.91 1,650,000.00 1,442,644.44 1,650,000.00- 218-000-32622 TBID-Restaurant 1,353,675.99 1,504,994.45 1,290,000.00 1,396,340.44 1,290,000.00- 218-000-32626 TBID-Ski Area Tickets 1,403,216.64 1,604,704.02 1,718,750.00 1,764,959.51 1,718,750.00- 218-000-32630 TBID Penalties & Interest 53,554.85 59,402.36 .00 57,828.31 .00 218-000-32900 TBID Previous Years .00 .00 .00 .00 .00
218-000-37002 Interest on Investments 1,032.61 15,700.66 .00 30,308.33 .00 Finance
218-415-40000 Regular Salaries .00 .00 .00 .00 .00
218-415-40113 Overtime Wages .00 .00 .00 .00 .00
218-415-40130 Comprehensive Leave .00 .00 .00 .00 .00
218-415-41002 Health Ins Premiums .00 .00 .00 .00 .00
218-415-41012 Workers Comp Insurance .00 .00 .00 .00 .00 218-415-41016 Unemployment Assessment .00 .00 .00 .00 .00 218-415-41020 PERS (Retirement) .00 .00 .00 .00 .00
218-415-42002 Office Supplies .00 .00 .00 .00 .00
218-415-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 218-415-43031 Contractual Services 130,144.32 142,216.40 133,365.00 74,662.17 133,365.00 218-415-43033 Computer Support Services .00 .00 .00 .00 .00 218-415-43114 Credit Card Fees .00 .00 .00 .00 .00
218-415-43180 Contingency .00 .00 .00 .00 .00
218-415-46480 Computer Software - Non Cap .00 .00 .00 .00 .00 Total Finance: 130,144.32 142,216.40 133,365.00 74,662.17 133,365.00 Tourism & Bus Dev't
218-480-49020 TBID Pass Through 6,078,592.64 7,300,677.89 6,534,885.00 6,358,635.83 6,534,885.00 Total Tourism & Bus Dev't: 6,078,592.64 7,300,677.89 6,534,885.00 6,358,635.83 6,534,885.00 Total TBID: 303,613.30 321,067.31- .00 346,876.98 .00

Long Valley Pit Fund (240)

LONG VALLEY PIT - HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
_____________________________________________________________________________________ Long Valley Pit Fund (240)
This is a small fund and receives minimal revenue from private use of the pit. The pit is located near the Airport and receives clean fill material used to rehabilitate the site, as it was previously a site from which material was removed. The Town and the Forest Service have been working to renew the expired permit. The pit has been closed during this time while the two entities go through the permitting process. Although there may be some changes to the operations of the site, the Town expects to reopen the pit in the summer of 2024. Due to the delayed start, revenues are expected to be down temporarily. However, with several high-profile projects breaking ground that include extensive earthwork, revenues are expected to rise in the next few years. Revenues are budgeted at $26,000 with expenditures of $3,000.

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Long Valley Pit
240-000-31650 Load Charge 30,728.05 198,840.00 26,000.00 390.00- 26,000.00- 240-000-37002 Interest on Investments 634.83 7,784.44 .00 17,801.51 .00 Long Valley Pit
240-477-40000 Regular Salaries 4,237.89 946.80 .00 834.45 .00 240-477-40111 Temporary Wages .00 .00 .00 .00 .00
240-477-40113 Overtime Wages .00 748.20 .00 .00 .00
240-477-41002 Health Ins Premiums .00 .00 .00 .00 .00
240-477-41012 Workers Comp Insurance .00 .00 .00 .00 .00 240-477-41020 PERS (Retirement) .00 .00 .00 .00 .00
240-477-43031 Contractual Services .00 6,940.00 3,000.00 .00 3,000.00 240-477-43060 Garage Vehicle Service .00 .00 .00 .00 .00 240-477-43066 Vehicle & Equip Replacement .00 .00 .00 .00 .00 Total Long Valley Pit: 4,237.89 8,635.00 3,000.00 834.45 3,000.00 Total Long Valley Pit: 27,124.99 197,989.44 23,000.00 16,577.06 23,000.00

Local Transportation
Commission Fund (250)

LOCAL TRANSPORTATION COMMISSION - HIGHLIGHTS FOR FY2024-25

DEPARTMENT DESCRIPTION
_____________________________________________________________________________________ Local Transportation Commission Fund (250)
This fund is used to account for revenues and overall work program (OWP) as approved by the Local Transportation Commission. The Town anticipates receiving $75,000 in revenues and has appropriated the full amount to implement the approved LTC work program for FY2024-25.

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Local Transportation Commiss'n
250-000-32440 Housing In Lieu Fees .00 .00 .00 .00 .00
250-000-35416 LTC: PPM & RPA Planning 61,165.08 51,630.56 99,250.00 234,668.41 75,000.00- 250-000-35418 LTC: RSTP .00 .00 .00 .00 .00
250-000-37002 Interest on Investments .00 .00 .00 .00 .00 250-000-37100 Refunds and Rebates .00 .00 .00 .00 .00
250-000-39999 Interfund Transfers In .00 .00 .00 .00 .00 Streets - LTC Programs
250-540-40000 Regular Salaries 7,673.30 13,046.74 7,341.51 15,065.19 11,089.17 250-540-40111 Temporary Wages 1,536.05 .00 .00 244.76 .00 250-540-40113 Overtime Wages .00 .00 .00 .00 .00
250-540-40130 Comprehensive Leave .00 .00 637.61 .00 377.38 250-540-41002 Health Ins Premiums .00 .00 542.40 .00 2,052.99 250-540-41012 Workers Comp Insurance 11,923.82 .00 511.54 519.00 625.90 250-540-41020 PERS (Retirement) 9,186.82 .00 2,959.15 1,651.64 3,576.47 250-540-41028 PARS (Part Time Retirement) .00 .00 .00 .00 .00 250-540-42003 Misc Supplies .00 .00 .00 .00 .00
250-540-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 250-540-42007 Maintenance Supplies .00 .00 .00 .00 .00
250-540-43031 Contractual Services 57,877.65 20,555.09 47,258.00 39,969.06 17,278.09 250-540-43110 Mem'ships, Dues, Subscr, Publi .00 .00 .00 .00 .00 250-540-43130 Comprehensive Leave .00 .00 .00 .00 .00
250-540-43150 Training, Ed, Conf & Mtgs .00 .00 .00 .00 .00 Total Streets - LTC Programs: 88,197.64 33,601.83 59,250.21 57,449.65 35,000.00 Streets - LTC Programs
250-599-49999 Transfers Out .00 .00 40,000.00 40,000.00 40,000.00 Total Streets - LTC Programs: .00 .00 40,000.00 40,000.00 40,000.00 Total Local Transportation Commiss'n: 27,032.56- 18,028.73 .21- 137,218.76 .00

Capital Projects Fund (300)

CAPITAL PROJECTS BUDGET – HIGHLIGHTS FOR FY2024-25

BUDGET HIGHLIGHTS
Capital Projects Fund (300)
The Town of Mammoth Lakes Public Works Department currently has numerous capital improvement projects underway. Funds to support those projects come from a variety of state and local sources. It has been described that the Town does not have a typical approach to funding our CIP and maintenance work. As an example, we have no annual General Fund source for CIP projects. The work is pursued based on fund availability as it changes every year. A stated goal of the Department is to do enough work that should funding become available, we are prepared to proceed expeditiously. The Town does typically budget approximately $580,000 each year to improve our roads and infrastructure. This is sometimes carried over to a future year to enable the design and construction of a larger project. Below is a summary of the planned FY24/25 projects as presented with the 5-year CIP presentation on August 7, 2024.

CIP Budget Outlook for 23/24 Carry Over to 24/25
# 24/25 Project Project Total
AF1 The Housing Now! Initiative (245) $3,250,000
AF3 60 Joaquin Affordable Housing Project $2,700,000
AF4 IIG Parcel Infrastructure (Town Infrastructure) $11,000,000 AP8 Relocate and Upgrade Automated Weather Observation System (AWOS) $541,000 GF12 Foundation Child Care Facility $1,800,000
GF14a Civic Center - Town Hall Planning $2,250,000
GF18 Fencing Project $90,000
GF19 Painting Project $94,000
PR2 Community Recreation Center Interior Improvements $1,050,000 PR7 Dog Park $200,000
PR7a Multi-use Parking and Amenities $951,000
PR14 Mammoth Creek West Park Improvements $500,000
PR15 Shady Rest Restroom $200,000
PR16 Park Signage $100,000
PR17 Whitmore Track and Turf Maintenance $100,000
SS1 Old Mammoth Road Beautification $500,000
SS2 Main Street Landscaping $715,000

SS3 Trail and Municipal Signage Updates $25,000
ST2 Streets and MUP Rehabilitation Projects $2,806,000
ST16 2024 Street Slurry Seal Project $735,000
TR3 Sherwin Trail Head Improvements $1,115,000
Totals $30,722,000
CIP Budget Outlook for 24/25
# 24/25 Project Project Total
AP2a Multipurpose Building to include ARFF & Snow Removal Equipment Redesign $333,000 AP4a Four Portable Units (Relocation and Project Design) $250,000 AP7 Town Hangar Taxilane Reconstruction $150,000
AP9 Reconstruct General Aviation and Terminal Area Parking Lot $1,945,000 GF3 ADA Specific Improvements $25,000
GF9 Mammoth Arts and Cultural Center (MACC) $15,500,000 GF14b Civic Center - Town Hall Construction $29,500,000 SS3 Trail and Municipal Signage Updates $25,000
SS4
Winter Animation and Decorations (Purchase Additional Décor and Install/Remove Annually) $35,000
ST15 Minaret / Meridian round-a-bout $180,000
TR2 Main Street South Side MUP Gap Closure (Town Loop) $200,000 TT9 Parking at Parcel (50+ Spaces) $150,000
$48,293,000
The current CIP identifies a number of projects to be constructed during the fiscal year of 2024/25.

Staff anticipates a number of projects will require more than one season to complete and will carry over to the 2024/25 CIP. Many of these projects were impacted by the extraordinary winter of 22/23.

The proposed FY 2023/24 CIP intends to coordinate physical improvements with financial planning, allowing maximum benefits from available funding sources. The plan relies on funding from various sources, largely general and grant funds, with uses that are usually restricted for specific purposes.

TOML – MLH Partnership Projects (AF2)
The Town has four partnership programs with Mammoth Lakes Housing (MLH). MLH serves as a subrecipient of Town awarded CDBG or HOME Funds used for down payment assistance. The Town has a Revolving Loan Fund that supports Deed Restriction Preservation that is currently funded at $1,000,000 to be used by MLH or the Town to buy back deed restricted units should a qualified buyer not be found within the allowed time frames. The program is funded primarily from in-lieu fees collected from new development projects. Funding for the program was increased to a balance of $1M (up from $600,000) in FY 22-23 using current in-lieu fees. Mono County also sets aside $300,000 for this program. The increase in funding is reflective of efforts to increase the number of deed restricted ownership units. The Town has committed $2.2 million to support the 13-unit affordable housing Access Apartment Project located at 238 Sierra Manor Road. Under the State’s Homekey program, the Town has committed $1.4 million to the conversion of the Innsbruck Lodge to create 15 units of affordable housing. The Town is also the co-applicant on grants to support these projects. Mono County also committed funds to the Homekey project.

Revolving Loan Fund - Deed Restriction Preservation (funds are held in trust; topped off w/ In-Lieu Fees as needed) $1,000,000
Access Apartments FY21-22 & 23-24 Budget Allocations
$2,200,000
Homekey Project FY21-22 and FY 22-23 Budget Allocations $1,400,000 Total Project allocation $4,600,000
60 Joaquin Rd – Four New Housing Units (AF3)
Town acquired the vacant 0.20-acre site at 60 Joaquin Road in the Sierra Valley Sites in summer 2021.

The Town Council authorized a contract with the selected Design-Build entity, MMI Consulting LLC, in April 2022 and the Town started the project in Summer 2023. The project will provide four (4) for-sale units in two (2) duplex buildings that will be available to households earning up to 120% of the area median income (AMI). Per the schedule provided by the Design-Build entity, construction is scheduled to completed in 2024.

Total Budget FY24-25: $2,700,000

CONTRACTOR PROPOSAL FOR 60 JOAQUIN PROJECT
Parcel Infrastructure Grant (AF4)
The Town and the Parcel Development Partner (Pacific West Communities) were awarded a $20.6 million Infill Infrastructure Grant (IIG) from the California Department of Housing and Community Development. The use of these funds will extend over several years as the Parcel is built out. The funding will be used for public and private infrastructure to support this affordable housing project.

Build out is planned to include a minimum of 450 housing units. For Phase 1 of the Parcel these funds covered the parking podiums of both buildings, underground infrastructure, the extension of Tavern Road, integration of infrastructure on Laurel Mountain Road, and Inyo street. The capital budget carries the grant funding over time and actual use of the funds will depend on construction schedules.

Total Budget FY24-25: TBD with Phase 2 of the Parcel project Reconstruct General Aviation and Terminal Area Parking Lot – Construction The existing General Aviation and Terminal Area Parking Lot at Mammoth Yosemite Airport has deteriorated over time and has an extremely low Pavement Condition Index; therefore, the parking lot needs to be reconstructed. The project scope includes full depth reconstruction, minor adjustments to grading, new markings, new solar floodlighting, and various ADA improvements. Bids were opened in March of 2024, and a successful bid was received within the budget. An Airport Infrastructure Grant (AIG) application was submitted to the Federal Aviation Administration (FAA) in April 2024 and is currently pending approval. Construction is planned for late summer of 2024.

Total Budget FY24-25 Construction: $1,945,000

Multipurpose Building to Include ARFF and Snow Removal Equipment – Redesign The airport currently houses its Aircraft Rescue Firefighting (ARFF) vehicle and snow removal equipment (SRE) in a leased hangar and outside, for the equipment that does not fit within the hangar.

Airport employees have offices within an old trailer located at the airport. The proposed building will be a multipurpose building that will include 7 bays for storage of the ARFF and SRE and include spaces such as a lobby, training room, breakroom, restrooms, offices, and additional storage. The project will also include an access road, parking lot, vehicular gate, ARFF access road, and relocation of Taxiway Connector A3. The project was originally design in 2023, however bids were not received on the structure portion of the project and the FAA revised its eligibility for this facility based on operational changes at Mammoth Yosemite Airport. Therefore, the project is being redesigned. Staff are working with the engineering/architectural consultant to reduce the size of and simplify the project to both attract bidders and ensure that the new FAA eligibility is met. In April 2024, an Airport Improvement Program (AIP) Grant application was submitted to the FAA. The redesign is underway and will be ready to rebid the project in early 2025.

Total Budget FY24-25 Construction: $1,945,000

Relocate and Upgrade Automated Weather Observation System (AWOS) – Construction In order to construct the Multipurpose Building to include ARFF and SRE project, the existing AWOS required relocation since an AWOS requires an object free area around it and the existing AWOS was too close to the proposed building location. The Town took the relocation as an opportunity to also upgrade the out-of-date equipment. The project was bid and awarded in 2022 and construction began in 2023 after a winter suspension. An FAA Airport Improvement Program (AIP) Grant was received for the construction in 2022. As of 2024, the majority of the construction is complete, however long lead times on specialty equipment have delayed the completion of the project.

Construction will continue and be completed in 2024.

Total Budget FY24-25 Construction: $541,000
Town Hangar Taxilane Reconstruction – Design
There are three taxilanes located between the Town Hangars at Mammoth Yosemite Airport. The taxilane asphalt has deteriorated greatly and has an extremely low Pavement Condition Index. The proposed design will include full-depth reconstruction of the taxilanes and minor grading improvements to fix existing drainage issues. In 2023 the Town issued a Request for Qualifications (RFQ) for engineering of multiple projects at the airport including this project. The design will be completed in FY 24/25 in preparation for 2025 construction. The design will be funded with Town funding, until an Airport Improvement Grant (AIG) is submitted in 2025 to reimburse the design costs.

Total Budget FY24-25 Design: $150,000

Four Portable Units – Relocation and Design
Mammoth Yosemite Airport has been approached by various companies or agencies over the years with interest in leasing indoor space at the airport. The airport currently does not have any empty buildings that are available to lease. Additional indoor space is also needed at the airport for training and meetings. Mammoth Unified School District (MUSD) informed the Town that four of their portable classrooms that are to be disposed of as part of the High School Remodel are available for the airport to repurpose. Airport staff is working with MUSD on an agreement for the repurposing of the four portables. The project will create additional airport revenue and could lead to additional services and activity at the airport. In 2024 the portable units will be relocated to the airport and stored at a temporary location until they are ready to be installed in 2025. Over FY 24/25, consultants will design the final location for the portables to be placed and refinished and the project will go out to bid in spring of 2025. Town funding will be used for the project.

Total Budget FY24-25 Design and Relocation: $250,000
ADA Improvements (GF3)
The Town has an approved ADA transition plan. The plan outlines various ADA improvements for Town facilities. Each year the Town continues to make a reasonable effort to implement ADA improvements. The funding is noted in the Capital program to track progress made on plan implementation. The minimum annual allocation is $25,000.

Total Budget FY24-25: $25,000
Mammoth Arts and Cultural Center (MACC) (GF9)
The establishment of the Mammoth Arts and Cultural Center (MACC) in the Town of Mammoth Lakes

has been under consideration for several years. The concept plan includes a performing arts auditorium, use of Edison Hall (theatre), storage/workshop space, and other ancillary uses. The concept plans have gone through several iterations. Aligning the scope of the project with realistic funding availability has been challenging. The location for the MACC is on property (Approx. 8 acres) owned by the Mammoth Lakes Foundation (MLF). Over the past year Town staff have been engaged with the Mammoth Lakes Foundation to evaluate options to achieve a viable project and take advantage of new opportunities. This process has been under discussion in different forms for several years. A concept design for a new performing arts auditorium integrated with the existing Edison Hall was prepared. The concept achieved a more realistic project that is being refined to ensure the facility will meet the existing and expansion needs of most current users and serve new opportunities. The execution of this refined vision was separated into two phases. The first phase includes an interior remodel of the existing footprint of Edison Theatre. The second phase includes the construction of the new 250 seat performing arts auditorium.

The first phase has been designed to support the expanded second phase but may function as a standalone facility if the larger new construction were not to proceed. The first phase of the project will be managed by the Foundation as a private project independent of public funding. The second phase of the project would be a public works project managed by the Town on behalf of the Mammoth Lakes Foundation.

The Town and MLF have generally come to terms on the sale of the facility and surrounding lands. MLF would dedicate a portion of these proceeds to complete the MACC project. The current plan would ultimately result in Town ownership and operation of the facility. Funding sources for the new Performing Arts Auditorium project include: Measure U Capital funding reserves of $4.5 M. $3M MLF contribution, Kern Community College District (local bond measure) funding of $7,500,000, and private donations.

Total Budget FY24-25: $15,500,000
Foundation Childcare Facility (GF12)
Several factors have come together creating an opportunity to provide expanded childcare services.

The need for expanded childcare and early child education services has been expressed by individuals, businesses, and local service agencies. The 2022 Mono County Childcare Council Needs Assessment

identified a need of more than 700 spaces in the County, with more than half of the need in Mammoth Lakes. Town and MUSD staff have reached an agreement allowing the Town to repurpose 6 of the portable classrooms that are to be disposed of by MUSD as part of the High School Remodel. The plan is to provide space for infants and toddlers in a space designed with 75+/- spaces. The funding set aside will be used to cover design, permits, building relocation, foundation construction, inside improvements and limited outside improvements. A contract to complete the project was awarded in April 2024 work is expected to be completed this year.

Total Budget FY24-25: $1,800,000
Town Hall (GF14a and GF14b)
In February of 2024 the Town Council authorized bonding for the new Town Hall. Staff has been working with HMC architects since 2022 on designs for the new facility. The project includes a new Town Hall with community spaces and offices for administrative staff. The schematic design included an emergency operations center (EOC). The EOC housed a bunk room, warming/cooling center and community kitchen and pantry. The EOC was designed to be built in a future phase once funding becomes available. The Town hall project design was approved by the planning department in April 2024 and construction is set to begin summer of 2024. Funding for the design came from American Rescue Plan Act (ARPA). Construction of the project is funded by municipal bonds.

Total Budget FY24-25 Design: $2,250,000
Total Budget FY24-25 Construction: $29,500,000

2024 Fencing Project (GF18)
In summer of 2023, Town of Mammoth Lakes Staff documented numerous parks and facilities with damage to perimeter safety fencing. Staff worked with potential contractors to get this work completed during 2023, but due to Public Contract Code regulations and priority of other work done under the 2023 Emergency Facility Repairs Contract, the repairs to various chain link fences were not completed. During the winter of 2023-2024, Staff documented instances of damage to chain link fences and created the project plans, technical specifications, and special provisions. This project will repair and remove and replace, as needed, sections of damaged fencing at the Community Center Tennis Courts, Shady Rest Park, Pickleball Courts, and Whitmore Track. All fence dimensions, orientations, and materials will remain unchanged. The project was bid and awarded by Town Council in May of 2024. Work will be completed this year.

Total Budget FY24-25 Design: $90,000

2024 Facilities Painting Project (GF19)
The Town of Mammoth Lakes has developed plans and a color scheme to repair and paint the exteriors of fifteen (15) facilities within the Town of Mammoth Lakes and six (6) facilities in the Whitmore Recreation area. Staff worked internally with all departments to develop a standard color scheme that can be utilized at most of its public facilities. High profile facilities such as Town hall and the Police stations will retain their approved color palette. This project will significantly improve the look and feel of TOML facilities and simplify long term maintenance.

Total Budget FY24-25: $94,000

Community Recreation Center Interior Improvements
Just a little over $1M was allocated to make improvements to the interior of the CRC. Many of these elements were originally included in the plans but were value engineered out of the project. The funding will cover office spaces for recreation staff, flooring, and bleachers over the locker rooms.

The funding will also cover a couple exterior elements such as the roof over the mechanical structure and the sign structure on the front deck. Work will be bid spring 2024 and work is anticipated to be complete before the 2024 winter season.

Total Budget FY24-25: $1,050,000
Dog Park and Multi-use Parking (PR7 & PR7a)
The Town, partnering with the Mammoth Lakes Foundation, identified a suitable location at the intersection of College Parkway and Wagon Wheel Rd. This will be the first Town developed location designed for off-leash dog play. Our local parks and sports fields have been used for this purpose resulting in several gallons of dog waste being removed from these facilities each year. Having a dedicated space for this purpose meets community need for a place allowing dogs to run/play off leash, socialize and increases the norm for users of the dog park to pick up after their pets. The Town received a $50,000 T-Mobile grant and previously allocated an additional $150,000 for a dog park. The land adjacent to the dog park was identified to host expanded parking of 40+/- spaces, restrooms and other amenities. This infrastructure will support other uses such as the Theatre, MUPs, future amphitheater space and long-term housing. The parking area may include EV charging stations. Construction began in 2023. The project will be complete in the summer/fall of 2024.

Total Budget FY24-25: $950,000
Mammoth Creek Park West Improvements
To complement all the improvements made with the CRC the Town Council allocated funding to improve the park space east of the playground. Improvements will include a new pavilion for smaller events, replacement of grass areas with irrigation, additional landscaping for screening, and bouldering park with fall protection. The park area will be constructed over the summer of 2024.

Total Budget FY24-25: $500,000

Whitmore Park Track and Turf Maintenance Project
Constructed in 2012 the Whitmore Track and sports field has been incredibly popular and heavily used since it opened to the public. After a dozen years of use and significant weather events the complex is starting to show some wear. This project will provide a cleaning and restriping of the track surface along with patching of the handful of cracks and delamination in the rubber surface. The synthetic turf will also be spot repaired. Both surfaces will need full replacement in the upcoming years.

Total Budget FY24-25: $100,000
Main Street Landscaping (SS2)
This project includes rehabilitation of existing irrigation and installation of new drip irrigation where necessary, and installation of seed mix and drought-resistant plantings along both sides of Main Street from Mountain Blvd to just past Old Mammoth Road. Estimated project cost for construction is $715,000. The project was bid in 2022 and no bids were received. Staff worked with local contractors to secure a bid for the project. In April of 2024 a contract was authorized to be awarded. Work is expected to be completed during the summer of 2024.

Total Budget FY24-25: $715,000

North Side
South Side
Trail and Municipal Signage (SS3)
The updating, repair and installation of new signage is an ongoing program of work. The Capital Budget allocates $25,000 for the program. This level of work is not generally a defined capital project, but the program provides ongoing dedicated maintenance funding as a priority. The program is coordinated between the Office of Outdoor Recreation and Public Works. While noted in the CIP the funding is allocated in the Office of Outdoor Recreation.

Total Budget FY24-25: $25,000
2024 Street and MUP Rehabilitation Project (ST2)
Project includes a variety of asphalt rehabilitation on roads and multi-use paths throughout Mammoth Lakes, including but not limited to pulverizing existing AC pavement, recompacting base, placing new hot mix asphalt, and milling asphalt. The scope includes treatments for Kelly Road, Silver Tip Road, Monterey Pine Road, Majestic Pines Road, Mono Street, Dorrance Drive, Main Street MUP, Old Mammoth Road MUP, Mammoth Creek Park West MUP, MCWD utility covers and numerous alternatives. Work will be awarded spring 2024. Work is expected to be completed over the summer/fall of 2024.

Total Budget FY24-25: $2,806,000
2024 Street Slurry Seal Project (ST16)
Project includes slurry seals on multiple roads throughout Mammoth Lakes, striping, and associated traffic control. The scope of the project includes the following roads: Minaret Road, Chateau Road, Old Mammoth Road, Meridian Blvd, Azimuth Drive, Canyon Boulevard, and Forest Trail. Portions of Old Mammoth and Lakeview were bid as alternatives. The project will be awarded spring 2024. Work is expected to be completed over the summer/fall of 2024.

Total Budget FY24-25: $715,000

Minaret / Meridian Round-a-Bout (ST15)
During the development and design of the Minaret MUP project Staff and its consultant evaluated the possibility of a round-a-bout at the intersection of Meridian and Minaret. The initial alignment looked viable so staff commissioned the completion of a project study report (PSR). The PSR was used to program funds to complete the project design. The project to be designed consists of roadway reconstruction and reconfiguration for approximately 400’-600’ along each of the four intersection legs at which point the improvements will tie into the existing roadways with existing lane configurations and striping. Asphalt concrete will be removed, the roadway regraded, and new asphalt pavement installed for the roundabout alignment. Additionally, medians and curb and gutter will be added, and existing utilities will be adjusted to match new finish grade. MUPS and cart paths along with appropriate crossings will be integrated into the design. Construction funding is anticipated to come from future STIP shares.

Total Budget FY24-25: $180,000

Main Street South Side MUP (TR2)
The Main Street MUP will close a gap between the Lakes Basin Path and the Town Loop MUP located at Callahan Way. The project is located on the south side of SR203 within the Caltrans ROW. The project includes 1700LF of separated ADA compliant asphalt multi-use path, drainage improvements, slope protection, transit improvements, lighting, signage and wayfinding, and other supportive infrastructure. Thus far only the design phase has been funded. Construction funding is anticipated to come from future STIP shares.

Total Budget FY24-25: $250,000

Sherwin Trail Head Improvements (TR3)
MLR was awarded a grant from SNC to construct a new trailhead off Sherwin Creek Road. TOML was partnered with MLR and will facilitate the construction process. The Sherwins Trailhead will create a seamless, integrated recreation experience for locals and visitors of the Mammoth Lakes Area and protect sensitive archaeological sites and habitat by defining and developing the trailhead.

The current site has become a de-facto trailhead for a wide variety of recreation uses including hiking, mountain biking, equestrian use, dog walking, snowplay, snowmobiling, Nordic and backcountry skiing. Partnering with INF and the TOML, the trailhead facilities will include ADA accessible vault toilets, paved parking area, interpretive panels, bike rack and tools, waste receptacles, and bearproof storage containers. The project was awarded in March of 2024. Construction will begin after July 4th, 2024. The project required $184,133 in additional funding to cover the construction contract and contingency. These funds were authorized by the Town Council at the time of award.

Total Budget FY24-25: $1,116,833.30
Additional Parking Lot in the Parcel (TT9)
This project will add approximately 50 parking spaces within the Parcel to assist with parking management plans. The added spaces are designed to meet specific needs of residents of the Parcel and is not intended as a public lot. As parking management plans are implemented throughout the

Parcel the site may be converted in the future to housing units. The rough estimate for this project is $150,000. Funding is recommended from the Gas Tax/Road Fund reserves. The final location and design will be completed along with Phase II and III planning of the Parcel project.

Total Budget FY24-25: $150,000

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
Capital Projects
300-000-33434 ATP Grant-Mammoth Creek Gap .00 .00 .00 .00 .00 300-000-34200 Pending Grant Funding .00 .00 13,553,414.00 .00 .00 300-000-34205 Can Re-Use .00 .00 .00 .00 .00
300-000-34210 Paul S. Sarbanes Award .00 .00 .00 .00 .00 300-000-34214 SR2S Meridian .00 .00 .00 .00 .00
300-000-34216 RTIP Mammoth Creek Gap .00 .00 .00 .00 .00 300-000-34220 FSTIP Upper Main St .00 .00 .00 .00 .00
300-000-34221 FSTIP Lower Main St .00 .00 .00 .00 .00
300-000-34224 FSTIP Village Connector .00 .00 .00 .00 .00 300-000-34228 USFS Green Sticker .00 .00 .00 .00 .00
300-000-35210 State Grants: Misc 936,182.06 92,842.60 .00 70,081.00 .00 300-000-35226 SR2S Middle School Path .00 .00 .00 .00 .00 300-000-35227 SR2S Sierra Nevada Rd .00 .00 .00 .00 .00 300-000-35228 CBPT-Main St Transportation .00 .00 .00 .00 .00 300-000-35229 SNC 1148-RT 154,397.94 .00 .00 .00 .00
300-000-35230 CalTrans State Grants 184,930.89 2,072,607.55 2,968,813.00 656,789.42 180,000.00- 300-000-35234 CalTrans Federal Grants .00 .00 .00 .00 .00 300-000-35240 BTA Waterford Bridge .00 .00 .00 .00 .00
300-000-35242 BTA Meadow Lane Path .00 .00 .00 .00 .00
300-000-35244 EEMP College Connector .00 .00 .00 .00 .00 300-000-35245 Airport Access Road .00 .00 .00 .00 .00
300-000-35250 Cal Recycle - Whitmore .00 .00 .00 .00 .00 300-000-35252 Cal Recycle - Programs .00 .00 .00 .00 .00 300-000-35260 IRWMP Storm Water Mgmt .00 .00 .00 .00 .00 300-000-35418 LTC: RSTP .00 .00 .00 .00 .00
300-000-36004 Other Grants .00 .00 .00 781,494.00 .00
300-000-37002 Interest on Investments .00 .00 .00 .00 .00 300-000-37100 Refunds and Rebates 100,574.77 23,473.32 .00 500,000.00 .00 300-000-37104 Participant Reimbursement .00 80,885.00 .00 2,212,936.11 .00 300-000-37300 Other Revenue 1,120.97 320,664.49 .00 30.00 .00 300-000-37500 Proceeds of Debt .00 .00 .00 .00 32,000,000.00- 300-000-39999 Interfund Transfers In 9,791,813.00 15,124,209.70 2,179,691.00 2,096,850.00 1,287,691.00- Capital Projects - Streets
300-530-40000 Regular Salaries .00 .00 2,715.67 .00 3,135.26 300-530-40111 Temporary Wages .00 .00 15,474.27 .00 17,293.87 300-530-40113 Overtime Wages .00 .00 .00 .00 .00
300-530-40130 Comprehensive Leave .00 .00 80.82 .00 157.11 300-530-41002 Health Ins Premiums .00 .00 1,219.25 .00 1,323.48 300-530-41012 Workers Comp Insurance .00 154.14 179.28 182.00 179.71 300-530-41020 PERS (Retirement) 1,104.35 579.03 830.65 .00 859.11 300-530-41028 PARS (Part Time Retirement) .00 .00 300.76 .00 336.13 300-530-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 300-530-43031 Contractual Services 663.00 98,417.71 8,747,644.02 .00 8,747,644.02 300-530-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 300-530-46200 Machinery & Equip - Non Cap .00 .00 .00 .00 .00 Total Capital Projects - Streets: 1,767.35 99,150.88 8,768,444.72 182.00 8,770,928.69 Capital Projects - Other
300-531-40000 Regular Salaries 60,750.38 11,399.59 97,291.41 10,511.41 106,745.95 300-531-40111 Temporary Wages 17,267.79 .00 15,474.27 .00 17,293.87 300-531-40113 Overtime Wages 276.40 .00 .00 .00 .00

Town of Mammoth Lakes Budget Worksheet - Budget Book FY2024-25 Period 00/24 (07/01/2024)
Account Number Account Title
2021-22
Actual
2022-23
Actual
2023-24
Budget
2023-24
Actual
2024-25
Budget
300-531-40130 Comprehensive Leave .00 .00 5,934.19 .00 2,871.57 300-531-41002 Health Ins Premiums .00 .00 34,894.92 .00 37,627.78 300-531-41012 Workers Comp Insurance .00 5,759.26 6,617.77 6,709.00 5,983.44 300-531-41020 PERS (Retirement) 38,166.73 21,634.34 32,310.79 .00 30,239.96 300-531-41028 PARS (Part Time Retirement) .00 .00 300.76 .00 336.13 300-531-42003 Misc Supplies .00 117.45 .00 .00 .00
300-531-42005 Postal Supplies & Postage .00 .00 .00 .00 .00 300-531-42007 Maintenance Supplies .00 .00 .00 .00 .00
300-531-42008 Recreation Supplies .00 .00 .00 .00 .00
300-531-43030 Professional Services .00 .00 .00 .00 .00 300-531-43031 Contractual Services 7,863,181.33 10,632,047.18 36,597,891.54 10,855,976.32 36,597,891.54 300-531-43130 Advertising & Legal Notices .00 .00 .00 .00 .00 300-531-43150 Training, Ed, Conf & Mtgs .00 .00 .00 285.00 .00 300-531-43420 Taxes & Fees .00 .00 .00 .00 .00
300-531-46200 Machinery & Equip - Non Cap .00 .00 .00 54,629.25 .00 300-531-48800 Computer Hardware - Capital .00 .00 .00 .00 .00 Total Capital Projects - Other: 7,979,642.63 10,670,957.82 36,790,715.65 10,928,110.98 36,798,990.24 Capital Projects - Other
300-599-49999 Transfers Out 10,027.02 3,842,000.00 .00 .00 .00 Total Capital Projects - Other: 10,027.02 3,842,000.00 .00 .00 .00 Total Capital Projects: 3,177,582.63 3,102,573.96 26,857,242.37- 4,610,112.45- 12,102,227.93-