99 FINDINGS AND QUESTIONED COSTS
TOWN OF MAMMOTH LAKES | FOR THE YEAR ENDED JUNE 30, 2024 Schedule of Findings and Questioned Costs
100
SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? X Yes No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted? Yes X No Federal Awards
Internal control over major programs:
Material weaknesses identified? Yes X No
Significant deficiencies identified that are
not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance for
major programs? Unmodified
Any audit findings disclosed that are required to be
reported in accordance with 2CFR section 200.516(a)? Yes X No Identification of major programs:
Federal Assistance Listing Number Name of Federal Program or Cluster
97.036 Disaster Grants - Public Assistance
(Presidentially Declared Disasters)
Dollar threshold used to distinguish between Type A
and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes X No
TOWN OF MAMMOTH LAKES | FOR THE YEAR ENDED JUNE 30, 2024 Schedule of Findings and Questioned Costs
(Continued)
101
SECTION II – FINANCIAL STATEMENT FINDINGS
Finding 2024-001 – Revenue Recognition (Material Weakness) Criteria: A strong system of internal controls and management review requires that general ledger account balances be properly reconciled to adequate supporting documentation during the year-end financial close process in order to accurately and completely close the current year general ledger in a timely matter. Management is responsible for maintaining its accounting records in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).
Condition: The General Fund and Housing & Community Development Fund had revenues and receivables that were either understated, overstated, or misclassified, which required journal entries to be posted subsequent to receiving the Town’s final trial balance.
Effect: Various revenue related transactions were incorrectly recorded. The misclassifications/misstatements were associated to:
Improperly classifying grant receivable as expenditures by approximately $402,000. Improperly recording revenue instead of unearned revenue by approximately $2,060,000. Completeness of grant receivable and revenue accrual by approximately $1,300,000.
Cause: Lack of review during the year and at the year-end closing process.
Recommendation: We recommend an internal control review process should be implemented to ensure proper revenue recognition.
Management’s Response: See Corrective Action Plan.
SECTION III – FEDERAL AWARD FINDINGS
None reported.
TOWN OF MAMMOTH LAKES | FOR THE YEAR ENDED JUNE 30, 2024 Summary Schedule of Prior Audit Findings
102
FINANCIAL STATEMENT FINDINGS
Finding 2023-001 – Fund Balance Reconciliation (Material Weakness) Condition: The Town’s opening fund balance within the General Fund and Vehicle Service Fund did not reconcile to the prior year audited financial statements.
Criteria: The Town’s fund balance accounts represent the resources available to the Town by considering assets and the related liabilities associated with that fund. Opening fund balance accounts should be reconciled to the prior year ending fund balances of the audited financial statements to ensure proper reporting under Generally Accepted Accounting Principles.
Cause: The Town does not have an adequate review whereby fund balance accounts are reconciled to prior year audited financial statements or other similar reports.
Effect: Fund balances were initially misstated by the following:
General Fund by approximately $220,000
Vehicle Service Fund by approximately $110,000
Recommendation: We recommend that the Town implement a process where all fund balance accounts are reconciled to the prior year, and ultimately, reconciled to the audited financial statements to ensure accurate financial reporting. In addition, the Town should generally not post activity directly to fund balance unless it has identified an adjustment to a prior period requiring correction.
Status: Implemented.
Finding 2023-002 – Revenue Recognition & Transfers In/Out (Material Weakness) Condition: The Town did not properly record revenues or transfers in/out into the correct accounts. Several transactions were recorded directly to equity accounts during the year and were not identified and reclassified during the year-end closing process.
Criteria: A strong system of internal controls requires that all transactions be reviewed to ensure they are being recorded in the correct accounts.
Cause: The Town records these revenue and transfer entries into equity accounts during the year for internal financial reporting purposes but does not have an effective process during the year-end closing to identify and reclassify the activity to the correct accounts.
Effect: General Fund revenue was understated by approximately $100,000, and transfers in and out were understated by approximately $40,000. Housing and Community Development Fund revenue was understated by approximately $840,000.
Recommendation: We recommend that the Town establish and implement a review process to ensure that all revenues and transfers are recorded in the proper accounts and not in the equity accounts.
Status: Partially implemented.
FEDERAL AWARD FINDINGS
None reported.
TOWN OF MAMMOTH LAKES | FOR THE YEAR ENDED JUNE 30, 2024 Corrective Action Plan
FY 2023-24
Financial
Statements
Overview
Independent Auditors report
Management’s Discussion & Analysis
Basic Financial Statements
Required Supplementary Information
Independent Auditor’s Report
Findings
Independent Auditors report
• Financial statements present fairly in all material respects • Town management is responsible for preparation and fair presentation of the financial statements in accordance GAAP (Generally Accepted Accounting Principles) and GASB (Government Accounting Standards Board)
• Objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement from fraud or error
Management’s Discussion & Analysis
• This section provides discussion and analysis of the Town of Mammoth Lakes financial performance for the fiscal year • States financial position and highlights changes from prior years • Total Fund balance of $142.9 million a $4.2 million increase from prior year
• General Fund Balance $27.8 million a $10.1 million increase
Basic Financial Statements
• Statement of Net Position pg. 12
• Statement of Activities pg. 13
• Government Funds Balance Sheet pg. 15
• Government Funds – Statement of Revenues, Expenditures and changes in Fund Balances pg. 17
• Proprietary Funds pg. 19
• Custodial Funds pg. 24
• Notes to basic financial statements pg. 26-63
Required Supplementary Information
• Pension Plans
• OPEB Liability for Retiree Healthcare Plan
• Budget comparison schedules by Fund
• Non-major funds
• Internal Service Funds, Special Revenue Funds, Capital Funds, Debt Service
• Schedule of expenditure of Federal Awards
Independent Auditor’s Report Findings
• Internal control material weakness
• General Fund and Housing &Community Development Fund had revenues and receivables that were either understated overstated or misclassified which require journal entries to be posted subsequent to receiving the Town’s final trial balance
• Recommended internal control review process implemented to ensure proper revenue recognition
• Corrective action plan established for regular review
Thank you
Fiscal Year 25-26 Preliminary Budget Page 1
TOWN COUNCIL STAFF REPORT
Title: Fiscal Year 25-26 Preliminary Budget (Department Requested) Meeting Date: May 7, 2025
Prepared by: Megan Chapman, Finance Director
Rob Patterson, Town Manager
RECOMMENDATION:
Staff are requesting Town Council comments and direction on the preliminary budget (Department Requested) that will assist staff in preparing the next phase of our FY25-26 budget. Staff will use direction and additional research to bring a balanced FY25-26 Tentative Budget (Manager Recommended) to Town Council in June for consideration.
BACKGROUND:
This report provides preliminary information related to the FY25-26 budget. The report primarily focuses on the General Fund but includes other key funds utilized for Town operations. The preliminary budget builds off the revenue information presented to the Town Council on April 2. There will be some additional changes to the budget based on requested Council direction, additional information obtained for both revenue and expenditures, along with fine tuning and final budget balancing adjustments. This report provides a basis to set expectations for the budget and to allow the Town Council to provide any comments or direction to assist in preparing a tentative budget in June.
This year we are focused on addressing certain policy questions with the Town Council that will help shape our budget processes going forward. We continue to be committed to a process that delivers controlled growth of our operating budgets, aligned with Town Council priorities. Our revenue forecasting is the first step to the annual budget cycle. The methodology and background used for each revenue forecast uses consistent methodology with prior years. We remain conservative in our estimates to prevent overreliance on high revenues and increasing our annual operating budget. These revenue estimates were presented to the Town Council on April 2 and confirmation was received as to our recommendations. Staff has been working hard on the expenditure side to provide an accurate picture of department needs for the new fiscal year. Our goal is to provide the Council with a balanced operating budget, with only planned use of any reserves. This means the Town’s operating revenues will equal or exceed operating expenditures. The preliminary budget is still a work in progress and therefore has additional work to address an almost $281,672 deficit. Staff will process updates as received and make adjustments to the plans based on Town Council input, resulting in a balanced tentative budget presented to Town Council on June 4th.
The preliminary budget includes General Fund revenues of $33,346,365 and expenditures (including transfers out) of $33,628,037.
In the previous years, the Town Council approved a number of policy decisions to refine the budget process in a way that will ensure adherence to our policies as a high priority, funded from the initial budget and not from excess revenues that may become available during the fiscal year. We will continue
Fiscal Year 25-26 Preliminary Budget Page 2
in this direction for the foreseeable future. These decisions are outlined below with updates for this upcoming fiscal year.
Reserve Policy
The reserve policy includes four elements, Reserve for Economic Uncertainty (REU), Operating Reserve (OR), Debt Reserve (DR), and Contingency. Both REU and OR are tied to a percentage of base operating revenue, which, according to policy, should approximate the General Fund revenue. This baseline revenue is updated annually, and staff recommend an increase from $33M to $33.35M for FY25-26. The policy rates of 20% and 5% for REU and OR respectively remain unchanged for FY25-26. To be consistent with the Town Council direction, staff have included the required reserve allocation in the preliminary budget. This reserve allocation of $84,200 is for the OR bringing them both into compliance with the policy. A $100,000 contingency amount is included in the proposed budget.
The reserve policy also includes a section for debt reserve. This element will provide funding to pay debt service obligations of the General Fund in the event of a funding shortfall. The debt was issued for the Civic Center as Certificates of Participation in 2024 securing $29.7M for construction of the Town Hall.
This increased the need for debt reserves from $1,100,000 to $1,620,000 for FY 2025-26. An additional reserve allocation of $185,000 is required to bring the debt reserve into compliance with the policy.
Total reserves across all elements for FY 2025-26 total $9,944,884.
Fiscal Year 25-26 Preliminary Budget Page 3
FY25-26 General Fund Revenue Projections
In preparing for the FY25-26 budget, several key revenue projections are made to set the stage for the expenditure side of the budget. Staff presented the proposed revenue budget to the Town Council on April 2, and only minor adjustments have been made since that presentation. These updates are reconciled below. While there is continual information and analysis expected on this revenue forecast, staff will provide a reconciliation of any adjustments recommended in the next budget presentation. The new revenue forecast presented to Council on April 2nd was for $33,332,365. We have adjusted the revenue in the FY25-26 Preliminary budget to s $33,346,365. Changes are outlined below.
Fiscal Year 25
-26 Preliminary Budget Page 4
Fiscal Year 25
-26 Preliminary Budget Page 5
Fiscal Year 25
-26 Preliminary Budget Page 6
Fiscal Year 25-26 Preliminary Budget Page 7
Revenue Allocation “Measure A”
The transient occupancy tax (TOT) rate has been increased over time through various ballot measures and increased again in the last election in Fall of 2024. Town Council established a set of commitments that outline the rate at which TOT would be distributed to Tourism, Transit and Housing, and Town General Fund. While the ballot measures had various names, they are collectively called “Measure A” allocations. While the various measures made “political” commitments on the use of the funds the measures were passed as general taxes which may be used for General Fund purposes. The allocation and use of these revenues have gone through a few different adjustments over time, with the most recent being in 2024 as noted. Below is a brief history of the adjustments to the TOT rate:
History of TOT Ballot Measures
The TOT Tax Rate in Mammoth Lakes was increased through four Ballot Measures to the current rate of 15%:
June 3, 1986 – Measure A (increased the rate from 6% to 9%) March 26, 1996 – Measure 96-A (increased the rate from 9% to 10%) March 5, 2002 – Measure A (increased the rate from 10% to 12%) June 6, 2006 – Measure A (increased the rate from 12% to 13%) November 5, 2024 – Measure L (increased the rate from 13% to 15%) Measure L was a general tax increase to TOT, similar to the previous Measure A initiatives. However, in January 2025, the Town Council committed 100% of the proceeds generated from Measure L to Housing Now! initiatives. These funds are not considered a part of any General Fund TOT, so it is not subject to the allocations discussed in this section. The original 13% TOT, referred to as Base TOT, is the only portion allocated in the following sections.
In 2017 the Town Council recalibrated the allocation to better address the current needs of the community and allocate more funds to housing. This recalibration established the current rates used today which are referenced in points reflected in 13% Base TOT. Tourism – 2.35 points or 18.0769% of the collected tax Transit – .85 points or 6.5385% of the collected tax
Housing – .85 points or 6.5385% of the collected tax
The rates above are used to allocate funding to each category based on the amount of budgeted TOT on an annual basis. These allocations established the amount of revenue available for each category for budget purposes. Within the General Fund, there are specific departments for each category where staff will build budgets specific to this activity. The TOT budget for FY25-26 is $19.5M resulting in the following allocations:
Fiscal Year 25-26 Preliminary Budget Page 8
The primary expenditure in each category is usually the annual contract amount for the NonGovernmental Agency (NGO) responsible for providing the work plans in each category. Housing – Eastern Sierra Community Housing
Tourism – Mammoth Lakes Tourism and Mammoth Lakes Chamber of Commerce Transit – Eastern Sierra Transit Authority
In addition to the initial allocation, the Town Council established a reserve for each category where actual funds received, above the budgeted TOT, would remain allocated to these categories but not automatically available for use. The reserves require Town Council action to make the funds available for specific projects or funding needs. Over time, these funds have been used for appropriate expenditures specific to the category but more recently, Tourism and Housing have been used almost exclusively for housing programs. Additional funds may be allocated as part of the quarterly budget updates. Staff also provide a reconciliation of these reserve balances annually during the fund balance presentation. The charts below reflect the budget contents for each of the Measure A allocation elements for FY25-26.
Excess Measure A Allocations to Housing NOW! - The Measure A allocations are represented in this budget consistent with prior Town Council expectations. This means we allocate the TOT budget to the specific categories, identifying appropriate expenditure for each category and reflect any change in balance for the reserves. In prior years Town Council directed staff to transfer any excess budget from Housing and Tourism to Fund 245 – Housing NOW! initiatives. Staff are recommending a modification to this policy for FY25-26 where Tourism allocations remain in Tourism reserve. This is reflected in the budget as presented and illustrated in more detail later in this report.
Fiscal Year 25
-26 Preliminary Budget Page 9
Fiscal Year 25-26 Preliminary Budget Page 10
The allocation of revenue for activities outside of the base MLT contract provides funding for programs previously funded through MLT. The shift reduced the amount of time and process required to manage these funds between the Town and MLT.
Over the past few years, the Transit reserves have been used to fund increased Eastern Sierra Transit Authority (ESTA) operating costs and to set aside funding to serve as a grant match for vehicle replacement.
FY25-26 General Fund Expenditures
The focus on the General Fund is to prepare a balanced operating budget. This simply means that operating revenues will be equal to or greater than annual operating expenditure. The focus on the General Fund is important as it has the greatest level of flexibility in meeting local government expenditures. A number of other funds that are restricted by law (i.e., revenues may only be expended for certain purposes like Measure R and U, Assessment Districts, Gas Tax or some funds restricted by Council action). A number of these funds will include the planned use of reserves or encumbered funds.
This is often the case for capital projects or larger planning items that span multiple fiscal years. A detailed Capital Improvement Program will also be prepared as the budget process moves forward.
The approach in General Fund expenditures is to review each department’s performance to date to identify trends we see emerging that will affect our future needs. There is a focus on developing added capacity, through efficiency and process improvement, within all Town operations. Staff costs are the
Fiscal Year 25-26 Preliminary Budget Page 11
largest combined cost to the Town and therefore require good oversite and strategic planning.
Departments are focused on adding employees only for critical needs and increased capacities above and beyond what can be achieved through efficiency. Department Heads and the Town Manager begin the annual position review by determining what service level impacts are expected and how proper administration of positions will address those needs.
Labor Costs
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 have estimated an increase of 3% for six months of the year. This increase, from rate only, is approximately $62,831 and represents 13% 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 46% 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 39% of the total labor increases reflected in this budget.
Full Time Adjustments.
While there are no staff additions requested for FY25-26, the variance in full-time staff represented in the FY25-26 budget as compared to the adopted budget for FY24-25 includes 5.25 additional FTE. All
Fiscal Year 25-26 Preliminary Budget Page 12
of these positions were added during the FY24-25 year, at various times based upon the needs of the organization. These adjustments are outlined below.
Police Recruits / Police Officer – 2 FTE
During the 1
st quarter budget review, staff requested the addition of three Police Recruits to attend the academy. This effort is intended to produce three police officers to augment our staff. As one position was vacant, the result was two additional full-time staff. The recruits started the academy on February 4, 2025. They are scheduled to graduate July 31, 2025. August 1, 2025, they will go from recruits to police officers PO1/A step. However, they will be considered trainees while in the Field Training Program. They are scheduled to complete the program and be on their own by the end of December 2025. At that point, they will be considered police officers and will affect the schedule.
Building Inspector / Plans Examiner - .75 FTE
This position was part of the FY24-25 budget with a start date of April 2025. It was reflected in the prior budget FTE, which was counted as .25 for the last quarter of the year. As this position will be in the entire budget for FY25-26, it will count as 1 FTE resulting in an increase of .75 for the year. The recruitment is in process for this position with interviews and an offer in place.
Public Works – Fleet Organization - .5 FTE
In March 2025, staff provided the Town Council with a request for reorganization of the fleet team in order to establish an operational structure that would extend beyond the retirement of the Fleet Superintendent, (December 2025) and provide growth and training opportunities. This structure included the promotion of an existing Equipment Mechanic to Fleet Manager and a backfill for this promotion with recruitment of Equipment Mechanic. These adjustments have been completed, and the team is set.
As the Fleet Superintendent position would remain for half the year in a special project and mentor role, it is counted as .5 FTE for FY25-26.
Human Resource Analyst – 1FTE
The Human Resource Analyst position was previously a part-time position to support recruitment and onboarding for the department. With the success of the position in support of recruitment across all departments, in August of 2024 this position was converted to full-time with increased responsibilities.
Engineering Assistant – 1FTE
As part of the FY 24-25 budget, a new position of Facility Manager was created, and a promotion resulted in a vacancy in Engineering Technician position support for Public Works. The public works department utilizes an intern program to augment services on a seasonal basis. With realized need to backfill support on a permanent basis, an existing intern was converted to full-time in the position of Engineering Assistant. This position supports capital project management, providing vital field work to support the engineering team.
Fiscal Year 25
-26 Preliminary Budget Page 13
Fiscal Year 2
5-26 Preliminary Budget Page 14
Fiscal Year 25
-26 Preliminary Budget Page 15
Fiscal Year 25
-26 Preliminary Budget Page 16
Fiscal Year 25
-26 Preliminary Budget Page 17
Fiscal Year 25-26 Preliminary Budget Page 18
In addition to labor expense, each department has expense lines that match the core services provided by that department. In some instances, there are contracts with third party entities that perform some critical function within that department work plan. For example, in Finance, there is a contract expense for our online short-term rental monitoring programs. Departments will also have expenses related to training, conferences and meetings, uniform costs, misc. supplies, potential overtime wage, and advertising and legal notices. Each department director has reviewed the needs of the year and participated in the preliminary budget. There may be adjustments as we continue the review and analysis and at some point, minor reductions may be necessary to balance the budget. These adjustments will determine those that have the least impact on the overall delivery of core services.
The departmental expenses for FY25-26 remain consistent with prior years. Below is a chart that shows the inclusion of these expenses and additional labor costs noted above by department. This chart shows a comparison of these budgets to the previous year’s expenditures and adopted budget FY24-25 budget.
The graph below shows the relative size of department expenditures within the General Fund.
Fiscal Year 2
5-26 Preliminary Budget Page 19
Fiscal Year 25-26 Preliminary Budget Page 20
Gas Tax Fund (210)
The Gas Tax Fund is the second largest operating fund, following the General Fund. The fund provides for road infrastructure maintenance and snow removal. We started budgeting revenue estimates in this fund differently in FY 2024-25, due to high variability of snow removal costs. We continue to budget an average revenue, similar to how we estimate snow removal costs for the current year so there is a predictable impact to the General Fund and to avoid the whipsaw effect. The revenue for FY25-26 includes $1,968,033 in State Gas Tax Fund and $3,299,009 in General Fund support for total revenue and expenditures of $5,290,042.
SB1 Funds listed in the revenue numbers above must be spent on specified capital projects. For the purpose of this budget, the projected revenue from SB1 is also listed as a transfer out to capital projects.
Any unexpended funds remain in capital projects and not Gas Tax Fund 210.
Fiscal Year 25-26 Preliminary Budget Page 21
Snow removal is the key expense in this fund that drives operating changes year over year. This not only affects the snow removal line item but vehicle operation costs. Other line items can vary year over year depending on road rehabilitation projects. These projects can be handled within this fund or may show significant transfers out for larger capital projects. All of these elements are shown in the above numbers.
Debt Service / Future Capital Fund (990)
The Town has a variety of debt including the bond for the police station, the bond payment for the MLLA settlement, Installment Sales Agreement for the Multi use facility, Certificates of Participation for construction of the Town Hall, as well as Refunding Bonds for North Village Development. The interfund loan between the General Fund and the Vehicle Replacement Fund is being paid off this year. The chart below reflects the debt payments made to external entities. The 2004 Bluff’s development funding, paid for by assessments on property tax in the Bluffs was fully paid in FY21-22 and is no longer a part of our debt schedule. This adjustment is noted in Fund 990 for debt payments as well as Fund 852 where the assessment revenue and expenditures are noted. A summary of the Town’s operating debt service is as follows:
Fiscal Year 25
-26 Preliminary Budget Page 22
Fiscal Year 25-26 Preliminary Budget Page 23
CONCLUSION
Balancing the FY25-26 preliminary budget deficit will be accomplished working through the various departmental budgets and revenue updates. We anticipate some changes in both revenue and some expense reductions. Staff are committed to working within the Town’s financial limits and the policy direction provided by the Town Council as we provide services to our community. We are also requesting specific policy direction in a few areas that will assist in both budget development and work program implementation. Based on any requested adjustments by the Town Council, staff will proceed to develop the tentative budget.
As the tentative budget is developed, staff will provide additional budget details, comparisons and other relevant information that serve to inform the overall budget development. The tentative budget will include additional areas of the Town overall budget (Restricted Funds, Assessment Districts, DIF, Capital Projects, and others). The Town Council will be provided with the tentative budget for review on June 4th, prior to the proposed final budget hearing and adoption scheduled for June 18, 2025.
FY25-26 Budget
Preliminary Budget – Department Requested
Megan Chapman
Finance Director
May 7, 2025
General Fund - Revenue Adjustments
General Fund - Projected Revenue
General Fund - Projected Revenue
Reserve Policy Updates
Measure A - Allocations
Measure A - Allocations
Measure A - Allocations
Measure A - Allocations
Labor Stats Comparison
Labor Costs Comparison
Labor Costs
General Fund – Expenditure summary by Department
General Fund – Expense Distribution
Gas Tax Fund (210)
Gas Tax – Expense Distribution
Debt & Future Capital Fund (990)
1 TOWN COUNCIL STAFF REPORT
Title: McCoy Arts and Cultural Center (MACC) Update and Approve amendments to the Purchase and Sale Agreement with Mammoth Lakes Foundation to acquire property located at 100 College Parkway.
Meeting Date: May 7, 2025
Prepared by: Haislip Hayes, PE Public Works Director
Robert Patterson, Town Manager
Amy Callanan, Engineering Manager
RECOMMENDATION:
Staff recommend the Town Council
1. Authorize the Town Manager to make current and future amendments and execute a purchase and sale agreement with Mammoth Lakes Foundation (MLF) for the acquisition of real property located at 100 College Parkway.
2. Receive an update on the McCoy Arts and Cultural Center (MACC).
BACKGROUND:
On July 3rd, 2024, the Town Council authorized the Town Manager to execute a purchase and sale agreement (PSA) with Mammoth Lakes Foundation (MLF) for the acquisition of real property located at 100 College Parkway. Since then, the Town has worked diligently with its partners to advance this project. This included significant work with the architectural and engineering team to finish the plans and entitle the project, finish agreements with Kern Community College District, and provide time for the MLF to complete the Phase 1 improvements to the existing Edison Hall. A few concerns arose after the Council approved the execution of the agreement such as construction delays and Division of State Architect concerns. These unforeseen concerns caused Staff to pause on the execution of the PSA until there was certainty on the path forward. Recently, all of the concerns have been resolved, and Staff has a clear path forward to deliver the project. The period of due diligence has rendered some of the terms of the PSA inaccurate and amendments need to be made to reflect the corrected timeline.
The project update provides an opportunity to revisit the project with the Council and provide an update on its progress. The MACC project is the result of a partnership between the Mammoth Lakes Foundation, Town of Mammoth Lakes, Cerro Coso/Kern Community College, and private donors, and is intended to be a year-round venue for performing arts events, including live theater, musical performances, films, lectures, conferences, and community activities. The MACC will be constructed as an addition to the existing Edison Hall located at 100 College Parkway, and includes the addition of a single-story, approximately 7,482 square-foot, 239-seat performing arts theatre with support spaces, a new trash enclosure, reconfiguration of the existing parking lot, and other site
2 improvements such as walkway connections and landscape/revegetation of the disturbed site. Town Council recently approved the award of a design contract to HMC Architects to continue the initial work completed under contract to the MLF. Now, the design, entitlement and building permitting processes are nearly complete. We expect to put the project out to bid next week, award a contract on July 2, and start construction this summer/fall.
ANALYSIS:
The negotiation for the purchase of the property, 7.94 acres located at 100 College Parkway, included many key deals points that were necessary to see the MACC completed.
The key changes are to specific dates and the name of the facility. The following deal points made up the majority of the agreement. Noted by strikethrough are the key changes.
1. The purchase price for the land is $4,500,000.
2. MLF will contribute $3,500,000 to the Town to be used to offset MACC construction costs.
3. The Town shall assume the agreement with Kern Community College District (KCCD). KCCD has agreed to contribute $7,500,000 to the construction of the MACC.
4. MLF will continue the Edison Hall improvements until completion. This project is expected to be completed by September 30, 2024 June 30, 2025. In the event the project is not completed by this date, the Town has the right to waive the completion of the improvements and work with MLF to determine the value of the incomplete work on the improvements and deduct that value from the purchase price.
5. In the event that Item 4 is executed, the Town shall have the obligation to complete the improvements to the Edison Hall.
6. The closing date of the purchase will be not later than 30 days after the completion of the Edison Hall Improvements or after a mutual agreement has been reached on the value of incomplete work, reducing the purchase price.
7. The Town shall assume MLF’s contract with HMC Architects for the design of the MACC.
8. The Town is required to construct the MACC as a conventionally constructed structure, not a tensile fabric structure as part of this agreement.
9. MLF shall have specific use rights to Edison Hall for continued operations of their core activities. These use rights are in consideration for the value the Town receives from the transaction, both land value and contribution to MACC construction costs. The specifics of these use rights will be outlined in a separate lease agreement between the Town and MLF. A brief summary is listed below:
a. Exclusive access to two office spaces and non-exclusive use of one additional office for the term of 50 years.
b. MLF shall have non-exclusive access to all common areas located on the property.
c. MLF shall have exclusive access to the MACC for up to six weekend days or evenings, and six weekdays or evenings, to accommodate activities which support education and arts.
3 10. The name of the facility shall be “Dave and Roma Arts and Cultural Center” “McCoy Arts and Cultural Center” and a “donor wall” to commemorate significant contributions made for the construction or ongoing operations of the facility, will be included on an interior wall.
11. The Town shall maintain the current zoning of the property or grant a similar option to MLF on adjoining property remaining in its possession, any zoning adjustments that increase the use and value of the property.
Additional changes will need to be made to Section 7 which references the KCCD commitment. This agreement and transfer of funds is in process and the final language will need to reflect this chance. It is possible this entire section could be eliminated. Once these edits are made the PSA will be ready for execution and the project can move forward on the schedule described.
1 TOWN COUNCIL STAFF REPORT
Title: Agreement with Mammoth Lakes Performing Arts Foundation to administer an endowment to support operations and management of the Performing Arts Facility.
Meeting Date: May 7, 2025
Prepared by: Rob Patterson, Town Manager
RECOMMENDATION:
Approve the agreement with the Mammoth Lakes Performing Arts Foundation to perform fundraising efforts and administer an endowment fund to support operations and maintenance of the McCoy Arts and Cultural Center (MACC).
BACKGROUND:
The Town of Mammoth Lakes has been working to complete the purchase and sale agreement to acquire the land owned by Mammoth Lakes Foundation and to begin the process of constructing the MACC. The period of due diligence is almost complete, and the Town will move forward with the purchase. Soon after the purchase is complete, the Town will initiate construction bidding in an effort to begin construction as quickly as possible.
As the Town has been working through the task of acquiring the land and project, there has been significant interest in creating an endowment to support operational cost and maintenance of the facility. A generous private donor has committed $250,000 as a matching grant to develop a permanent endowment for this purpose. In May 2024, the Town presented a request to the Mammoth Lakes Recreation Board to allocate $300,000 from Measure U as a matching grant to secure these funds. These funds were allocated and are ready for distribution once the proper governing structure, in the form of a nonprofit, 501(c)(3) tax exempt California Benefit Corporation, could be developed.
Mammoth Lakes Performing Arts Foundation (MLPAF) was created using local expertise in the development of non-profit organizations, investment and fundraising tasks.
ANALYSIS:
The attached agreement outlines the expectations of MLPAF in several key areas:
1. The organization will be responsible for marketing campaigns and other fundraising efforts to secure additional contributions to the permanent endowment.
2. The organization will also provide fundraising opportunities to secure funding for specialized equipment that is necessary for a facility of this type. An example of
2 this equipment includes specialized lighting and sound equipment and projection capabilities.
3. The organization will provide financial investment decisions to maximize the earning potential of the endowment.
4. The organization will provide an annual report to the Town Council on interest earned and funds available to support operational and maintenance expenses.
The Town will provide an annual contribution of $25,000 as part of the normal budget practice to provide funding for overhead expenses and marketing efforts of the organization. This should encourage participation in the endowment as 100% of the donations received should be furthering the endowment goals.
The initial term of this agreement is three years ending June 30, 2028.
FINANCIAL CONSIDERATIONS:
The purpose of the agreement is to provide fundraising opportunities to grow the endowment and provide grant funding opportunities for key equipment necessary for the operation of the facility. In order to maximize the benefit of these efforts, an annual contribution of $25,000 is recommended to provide for overhead expenses and marketing materials.
______________________________________________________________________________ April 29, 2025
Tom Cage, President
Mammoth Lakes Performing Arts Foundation
PO Box 100 PMB 157
Mammoth Lakes, CA 93546
Re: Letter Agreement for Fundraising and Endowment Management Dear Tom,
PARTIES: This letter shall be our agreement (“Letter Agreement”) regarding fundraising and endowment management services described below (“Services”) to be provided by Mammoth Lakes Performing Arts Foundation (MLPAF), a 501(c)(3) tax exempt, California Public Benefit Corporation “Contractor”) as an independent contractor within the Town of Mammoth Lakes (“Town”). Contractor is retained as an independent contractor and is not an employee of the Town.
SERVICES; SCHEDULE OF PERFORMANCE: Contractor will provide fundraising activities and financial investment activities to build a permanent endowment for operations and maintenance of the McCoy Performing Arts Center (MACC). The contractor will also perform fundraising activities for specialized equipment necessary to operate a performing arts facility.
Contractor shall provide one report to the Town Council each year, on or about the first meeting of March, to provide a report of the performance of investment activities and to authorize the amount of interest earned that may be applied to expenditures to be incurred by operations and maintenance of the MACC in the subsequent fiscal year. This timeframe corresponds with the budget development for the subsequent fiscal year.
TERM. The term of this Agreement shall be from the date of execution to June 30, 2028, unless earlier terminated as provided herein. Consultant shall complete the services within the term of this Agreement, and shall meet any other established schedules and deadlines.
STANDARD OF CARE: Contractor shall perform all Services under this Letter Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California, and consistent with all applicable laws.
Town of Mammoth Lakes
P.O. Box 1609, Mammoth Lakes, CA, 93546
(760) 965-3600
www.townofmammothlakes.ca.gov
COMPENSATION: Contractor shall not receive compensation for the above services. Town will provide an annual lump sum payment of $25,000, paid on the third Friday of July each year, for marketing and MLPAF overhead expenses.
INSURANCE: Contractor shall provide proof of commercial general liability and automobile insurance to the Town in amounts and with policies, endorsements and conditions acceptable to the Town. If Contractor is an employer or otherwise hires one or more employees during the term of this Project, Contractor shall also provide proof of workers’ compensation coverage for such employees, which meets all requirements of state law. The General Liability and Automobile Liability policies shall include or be endorsed (amended) to state that: (1) the Town, its directors, officials, officers, employees, agents, and volunteers shall be covered as additional insured with respect to the Work or operations performed by or on behalf of the Consultant, including materials, parts or equipment furnished in connection with such work; and (2) the insurance coverage shall be primary insurance as respects the Town, its directors, officials, officers, employees, agents, and volunteers, or if excess, shall stand in an unbroken chain of coverage excess of the Consultant’s scheduled underlying coverage. Any insurance or self-insurance maintained by the Town, its directors, officials, officers, employees, agents, and volunteers shall be excess of the Consultant’s insurance and shall not be called upon to contribute with it in any way. If Consultant maintains higher limits than the minimums shown above, Town requires and shall be entitled to coverage for the higher limits maintained by Consultant. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to Town.
TERMINATION: The Town may terminate this Letter Agreement at any time with or without cause. If the Town finds it necessary to terminate this Letter Agreement without cause before Project completion, Contractor shall be entitled to be paid in full for those Services adequately completed prior to the notification of termination.
INDEMNIFICATION: To the fullest extent permitted by law, Contractor shall defend, indemnify and hold the Town, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged acts, errors or omissions of Contractor, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Contractor’s Services, the Project or this Letter Agreement, including without limitation the payment of all consequential damages, expert witness fees and attorney’s fees and other related costs and expenses. Notwithstanding the foregoing, to the extent Contractor’s Services are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Contractor. Contractor’s obligation to indemnify shall survive expiration or termination of this Letter Agreement, and shall not be restricted to insurance proceeds, if any, received by the Town, its directors, officials, officers, employees, agents, or volunteers.
LAWS & REGULATIONS; EMPLOYEE/LABOR CERTIFICATIONS: Contractor shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Project or the Services, including all Cal/OSHA
requirements, and shall possess any valid California contractor’s license(s) necessary for the performance of the Services. By executing this Letter Agreement, Contractor verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens. Contractor shall maintain records of its compliance, including its verification of each employee, and shall make them available to the Town or its representatives for inspection and copy at any time during normal business hours. To the same extent and under the same conditions as Contractor, Contractor shall require all of its subcontractors, subsubcontractors and consultants performing any work relating to the Project or this Letter Agreement to make the same verifications and comply with all requirements and restrictions provided herein. By its signature hereunder, Contractor certifies that it is aware of the provisions of Section 3700 of the California Labor Code, which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services. Finally, Contractor represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment in violation of state or federal law. As provided for in the indemnity obligations of this Letter Agreement, Contractor shall indemnify Town against any alleged violations of this paragraph, including, but not limited to, any fines or penalties imposed by any governmental agency.
GOVERNING LAW; VENUE; GOVERNMENT CODE CLAIM COMPLIANCE; ATTORNEY'S FEES: This Letter Agreement shall be interpreted in accordance with the laws of the State of California. If any action is brought to interpret or enforce any term of this Letter Agreement, the action shall be brought in a state or federal court situated in Mono County, State of California. Consultant must comply with the claim procedures set forth in Government Code sections 900 et seq. prior to filing any lawsuit against the Town. Such Government Code claims and any subsequent lawsuit based upon the Government Code claims shall be limited to those matters that remain unresolved after all procedures pertaining to extra work, disputed work, claims, and/or changed conditions have been followed by Consultant. If no such Government Code claim is submitted, or if any prerequisite contractual requirements are not otherwise satisfied as specified herein, Consultant shall be barred from bringing and maintaining a valid lawsuit against the Town. If either party commences an action against the other party, either legal, administrative or otherwise, arising out of or in connection with this Letter Agreement, the prevailing party shall be entitled to recover all reasonable fees and costs incurred, including reasonable attorney's fees, as determined by the court.
ASSIGNMENT; AMENDMENT: Contractor shall not assign, sublet, or transfer this Letter Agreement or any rights under or interest in this Letter Agreement without the written consent of the Town, which may be withheld for any reason. This Letter Agreement may not be modified or altered except in writing signed by both parties. Except to the extent expressly provided for in the termination paragraph, there are no intended third party beneficiaries of any right or obligation of the Parties.
ENTIRE AGREEMENT; CONSTRUCTION & CAPTIONS: This is an integrated Letter Agreement representing the entire understanding of the parties as to those matters contained herein, and supersedes and cancels any prior oral or written understanding or representations with respect to matters covered hereunder. Since the Parties or their agents have participated fully in the preparation of this Letter Agreement, the language of this Letter Agreement shall be construed
simply, according to its fair meaning, and not strictly for or against any Party. The captions of the various paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content or intent of this Letter Agreement.
If you agree with the terms of this Letter Agreement, please indicate by signing and dating where indicated below. An original, executed copy is enclosed for your records. <<signature page to follow>>
TOWN OF MAMMOTH LAKES
Approved by: Attest:
______________________________ ______________________________ Rob Patterson Jamie Gray
Town Manager Town Clerk
CONTRACTOR
Reviewed and Accepted by Contractor
______________________________
Signature
Tom Cage
President
______________________________
Date
1 TOWN COUNCIL STAFF REPORT
Title: Award consulting contract to Kimley-Horn and Associates to develop a Safety Action Plan.
Meeting Date: May 7, 2025
Prepared by: Haislip Hayes, PE Public Works Director
RECOMMENDATION:
Staff recommend the Town Council authorize the Town Manager to:
Execute an agreement with Kimley Horn and Associates Inc. to develop a Safety Action Plan.
Execute amendments to the contract, within the available funding, as necessary to advance project design.
BACKGROUND:
In late 2023 California Consulting on behalf of the Town of Mammoth Lakes applied to the US Department of Transportation’s Safe Streets and Roads for All (SS4A) Grant Program. The Infrastructure Investment and Jobs Act (IIJA) established the Safe Streets and Roads for All (SS4A) competitive grant program with $5 billion in appropriated funds over five years, 2022-2026. The SS4A program funds regional, local, and tribal initiatives through grants to prevent roadway fatalities and serious injuries. In order to be eligible for implementation grant funds a comprehensive safety action plan is required. The Town was successful in its application for funding to complete a safety action plan and was awarded $80,000 in grant funds to be matched with Local Transportation Commission (LTC) planning funds allocated to the Town.
ANALYSIS:
The goal of an Action Plan is to develop a holistic, well-defined strategy to prevent roadway fatalities and serious injuries within the Town. A successful action plan includes the following seven key components:
1. Leadership commitment and goal setting
2. Planning structure
3. Safety analysis
4. Engagement and collaboration
5. Policy and process changes
6. Strategy and project selections
7. Progress and transparency
This action plan is very similar to a Local Road Safety Plan (LRSP) required to apply for Highway Safety Improvement Plan (HSIP) grants. The consultant will develop a technical analysis that strives to understand the existing trends, factors, potential for and causes of
2 collisions within the Town of Mammoth Lakes. The analysis will inform and prioritize safety improvements on a Townwide level for future planning and implementation.
Projects recommended will create a safer community for pedestrians, bicyclists, and motorists. The plan will meet both LRSP and SS4A requirements and allow the Town to apply for future grants.
Development of the plan includes several specific tasks. The consultant will start with review of background information including available crash databases (SWITRS, TIMS, and RIMS) to obtain five years of relevant crash data for the Town’s maintained roads, as well as other data such as transit ridership and historical multi-modal traffic counts. The consultant will review existing background information available including plans previously completed by the Town to better understand high-crash corridors to supplement the crash data. Next the consultant will collect 24-hour daily vehicle turning movements for up to five study area intersections based on input from Town staff. It is assumed that two separate collections of data will be performed, one in the winter peak season and the other in the summer. This data will be analyzed to create network screening tables with crash rates, crashes, and driver/roadway factors for locations with a statistically significant number of crashes, graphs and charts presenting common crash factors, maps and graphics summarizing crash trends related to roadway characteristics and maps identifying concentrations of historically disadvantaged and/or vulnerable populations Once the data analysis is underway the consultant will facilitate up to four meetings with a multidisciplinary implementation group of stakeholders, as required for SS4A grant funding for implementation and monitoring of the action plan. These meetings will consist of a Stakeholder Group Kick off Meeting, one meeting to review the findings of crash data analysis and understand the priorities of the group beyond what is found within the available data, and one field review/walk audit consisting of site visits at each of the priority locations. These efforts will be used to inform the draft document and set priorities for countermeasures.
Kimley-Horn will develop a customized safety countermeasure toolbox comprised of engineering countermeasures that can be implemented at intersections and roadway segments. The toolbox will include recommended safety countermeasures along with corresponding crash modification factors, crash reduction factors, funding eligibility, and implementation costs. Additionally, the consultant will develop project sheets for up to five priority projects based on mutually agreed upon locations from the Town-wide crash analysis. Project sheets will include countermeasure details, locations, crash data, potential safety countermeasures, planning level implementation costs, and calculated benefit/cost ratio. Kimley-Horn will also identify potential funding sources for the improvements and will note the approximate timeframe for which improvements could be prioritized and implemented. The consultant will complete these tasks and provide a draft document for Council consideration by early spring next year.
FINANCIAL CONSIDERATIONS:
The total cost is currently estimated at $120,340. The plan will be funded entirely with grants. $80,000 in US DOT SS4A grant funds and the remainder coming from Local Transportation Commission appropriated Regional Planning Assistance funds.
1 TOWN COUNCIL STAFF REPORT
Title: Resolution to approve the FY2025-26 project list to be submitted to the California Transportation Commission (CTC) for funding from the Road Maintenance and Rehabilitation Account (RMRA) funds under Streets and Highways Code Section 2034.
Meeting Date: May 7, 2025
Prepared by: Haislip Hayes, PE Public Works Director
RECOMMENDATION:
Adopt a resolution approving the 2025-26 project list to be submitted to the California Transportation Commission (CTC) for funding from the Road Maintenance and Rehabilitation Account (RMRA) funds under Streets and Highways Code Section 2034.
BACKGROUND:
On April 28, 2017 the Governor signed into law SB1. SB1 invests $5.4 billion annually over the next decade to fix California’s transportation system. In November of 2017 the State Controller began depositing funding into the newly created Road Maintenance and Rehabilitation Account (RMRA). A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties. The funding provides a balance of new revenues and reasonable reforms to ensure efficiency, accountability, and performance from each dollar invested in the transportation system.
In order to be eligible for funding the Town is required to sustain a Maintenance of Effort (MOE) and may not supplant current efforts. Annually, prior to receiving funds, a proposed project list which contains the description and location, schedule for completion, and estimated useful life of the improvement must be adopted by resolution. Upon completion of the FY, a project expenditure report must be submitted to the State. RMRA funding may be used for road maintenance and rehabilitation, safety projects, traffic control devices, complete streets components, and to match State and Federal grants.
In March, Staff provided a general update on CIP projects to Council focusing on proposed road, MUP and sidewalk rehabilitation efforts. Staff recommendations for SB1 funding support and complement these projects. Previous SB1 resolutions have resulted in the completion of two curb and gutter rehabilitation projects along Meridian Blvd. In 2020 Staff utilized SB1 funding to support the construction of the Lake Mary Sidewalk project located adjacent to the brewery. In 2022 Staff recommended using Town and County SB1 funds to support road and sidewalk projects. Recently, SB1 funds were used to complete the Chaparral Road extension in the Parcel.
2 ANALYSIS:
The Town’s projected RMRA revenue for FY 25-26 is approximately $189,430. In 2025 Staff identified priority projects that address many of the Town’s current needs. These projects are ongoing, and it is recommended that 25-26 SB1 funds be used to supplement construction of these existing projects:
1. Road and MUP Rehab 2025 CAP 25-001
a. Location: intersections of Forest Trail with Grindelwald Rd, Holiday Way, Rainbow Lane and Convict Dr, intersections of Ridge Way with Minaret Rd and Panorama Dr, intersection of Majestic Pines Dr and Valley Vista Dr, intersection of Old Mammoth Rd and Meridian Blvd, MUPs connecting Waterford Rd with Meridian Blvd, MUP along Meridian Blvd between Majestic Pines Dr and Joaquin Rd, Mammoth Creek MUP between Mammoth Creek Rd and MCWD service road, MUP along Sawmill Cutoff Rd and within Shady Rest Park, all within Mammoth Lakes, CA. b. Scope: asphalt and concrete rehabilitation on roads and multi-use paths throughout Mammoth Lakes, including pulverizing existing pavement, recompacting base, placing new hot mix asphalt, and replacing concrete swales.
c. Useful life: This project is expected to have a useful life of 20-30 years d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
2. Miscellaneous Concrete and Facility Work CAP 25-003
a. Location: curb and gutter along Meridian Blvd between Majestic Pines Rd and Minaret Rd, sidewalk along Main St and Old Mammoth Rd, all within Mammoth Lakes, CA.
b. Scope: removal and replacement of sidewalk and curb and gutter, minor drainage improvements, earthwork, and replacing of utility lids. c. Useful life: This project is expected to have a useful life of 20-30 years d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
3. 2025 Slurry and Fog Seal CAP 25-002
a. Location: slurry seal on Grindelwald Rd, Mammoth Knolls Dr, St. Anton Cir, St. Moritz Rd, Vacation Pl, Holiday Way, Berner St, Alpine Cir, Mala Ulice, Rusty Ln, Knob Hill Ln, Pinecrest Ave, Sierra Blvd, Snowcrest Ave, Old Mammoth Rd, and Sawmill Cutoff, and fog seal on Laurel Mountain Rd, Inyo Street, Tavern Rd, Chaparral Rd, Mountain Blvd, Kelley Rd, Silver Tip Ln, Majestic Pines Dr, Monterey Pine Rd, Scenic Loop, and Lakes Basin Path, all within Mammoth Lakes, CA.
b. Scope: slurry seal, fog seal, painted traffic striping and pavement marking at a variety of roads throughout the Town of Mammoth Lakes. c. Useful life: This project is expected to have a useful life of 20-30 years d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
3 FINANCIAL CONSIDERATIONS:
Approval of the project list above permits the State Controller’s office to disperse funding to the Town monthly. Staff will use these funds to fully fund SB1 approved projects. Staff will return to Council with any scope changes that would require additional resources or funding.
ENVIRONMENTAL CONSIDERATIONS:
Generally, road and sidewalk maintenance projects are categorically exempt from CEQA.
Each project will be evaluated independently to determine if there is an impact to the environment. This analysis will be provided to Council as required and as appropriate.
RESOLUTION NO. 25-
RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, TO INCORPORATE INTO THE FISCAL YEAR 2025-26 BUDGET A LIST OF PROJECTS FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the Town of Mammoth Lakes are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the Town of Mammoth Lakes must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the Town of Mammoth Lakes budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the Town of Mammoth Lakes, will receive an estimated $189,430 in RMRA funding in Fiscal Year 2025-26 from SB 1; and
WHEREAS, the Town of Mammoth Lakes has undergone a public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the Town of Mammoth Lakes used a Pavement Management System to prioritize asphalt projects on the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the community’s priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the Town of Mammoth Lakes maintain and rehabilitate streets and add active transportation infrastructure throughout the Town of Mammoth Lakes this year and similar projects into the future; and
WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the Town of Mammoth Lakes’ streets and roads are in “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and
WHEREAS, without revenue from SB 1, the Town of Mammoth Lakes, would not have had the funding to complete the proposed maintenance projects throughout the community; and WHEREAS, if the Legislature and Governor failed to act, city streets and county roads would have continued to deteriorate, having many and varied negative impacts on our community; and WHEREAS, maintaining and preserving the local street and road system in good condition will reduce drive times and traffic congestion, improve bicycle safety, and make the pedestrian experience safer and more appealing, which leads to reduced vehicle emissions helping the State achieve its air quality and greenhouse gas emissions reductions goals; and
WHEREAS, restoring roads before they fail also reduces construction time which results in less air pollution from heavy equipment and less water pollution from site run-off; and
Resolution No. 25-
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.
NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the Town Council of the Town of Mammoth Lakes, State of California, as follows:
1. The foregoing recitals are true and correct.
2. A $189,430 budget for fiscal year 2025-26 will incorporate the following projects described in the planned to be supported with RMRA revenues:
1. Road and MUP Rehab 2025 CAP 25-001
a. Location: intersections of Forest Trail with Grindelwald Rd, Holiday Way, Rainbow Lane and Convict Dr, intersections of Ridge Way with Minaret Rd and Panorama Dr, intersection of Majestic Pines Dr and Valley Vista Dr, intersection of Old Mammoth Rd and Meridian Blvd, MUPs connecting Waterford Rd with Meridian Blvd, MUP along Meridian Blvd between Majestic Pines Dr and Joaquin Rd, Mammoth Creek MUP between Mammoth Creek Rd and MCWD service road, MUP along Sawmill Cutoff Rd and within Shady Rest Park, all within Mammoth Lakes, CA.
b. Scope: asphalt and concrete rehabilitation on roads and multi-use paths throughout Mammoth Lakes, including pulverizing existing pavement, recompacting base, placing new hot mix asphalt, and replacing concrete swales.
c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
2. Miscellaneous Concrete and Facility Work CAP 25-003
a. Location: curb and gutter along Meridian Blvd between Majestic Pines Rd and Minaret Rd, sidewalk along Main St and Old Mammoth Rd, all within Mammoth Lakes, CA. b. Scope: removal and replacement of sidewalk and curb and gutter, minor drainage improvements, earthwork, and replacing of utility lids. c. Useful life: This project is expected to have a useful life of 20-30 years d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
3. 2025 Slurry and Fog Seal CAP 25-002
a. Location: slurry seal on Grindelwald Rd, Mammoth Knolls Dr, St. Anton Cir, St. Moritz Rd, Vacation Pl, Holiday Way, Berner St, Alpine Cir, Mala Ulice, Rusty Ln, Knob Hill Ln, Pinecrest Ave, Sierra Blvd, Snowcrest Ave, Old Mammoth Rd, and Sawmill Cutoff, and fog seal on Laurel Mountain Rd, Inyo Street, Tavern Rd, Chaparral Rd, Mountain Blvd, Kelley Rd, Silver Tip Ln, Majestic Pines Dr, Monterey Pine Rd, Scenic Loop, and Lakes Basin Path, all within Mammoth Lakes, CA.
b. Scope: slurry seal, fog seal, painted traffic striping and pavement marking at a variety of roads throughout the Town of Mammoth Lakes.
c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project would be awarded in May or June, and construction will commence in summer 2025.
Resolution No. 25-
3. The Public Works road rehabilitation maintenance budget for fiscal year 2025-26 will include an additional $189,430 earmarked to be used only for the projects listed above, APPROVED AND ADOPTED THIS 7th DAY OF MAY 2025.
___________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________
JAMIE GRAY, Town Clerk
Agenda Item ________
File No. ____________
AGENDA BILL
Subject: Councilmember Reports
Initiated by: Jamie Gray
______________________________________________________________________ BACKGROUND:
Each member of the Town Council is appointed to serve as a Town representative to a number of committees, commissions, and organizations.
These groups meet infrequently and from time to time the representatives will report to the rest of the Council at a regularly scheduled meeting.
In addition, Councilmembers on occasion participate in meetings, conferences and seminars, and their reports on these educational opportunities are of benefit to the rest of the Council.
ANALYSIS/DISCUSSION:
California Government Code requirements pertaining to the open meeting act stipulate that all items for discussion must be listed on the agenda before the matter can be discussed and/or acted upon. To meet this requirement, and the intent of the Brown Act, Councilmember Reports are listed on each agenda to allow representatives to report to the rest of the Council at these meetings.
The following is a list of the commission/committees on which members of the Council serve:
Land Use:
Local Agency Formation Commission (LAFCO) – Rice, Truax, and Bubser as alternate
Airport Land Use Commission – Rice, Truax, and Bubser as the alternate Mono County Collaborative Planning Team (CPT) – Senior Planner Kim Cooke and Bubser and Truax as alternates
Intergovernmental Relations:
Town and County Liaison Committee – Bubser, Rice, and Town Manager and Sauser as alternate
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 – Bubser and the Town Manager as the alternate
California Joint Powers Insurance Authority Board – Truax and Assistant to the Town Manager as alternate
Transportation:
Local Transportation Commission (LTC) – Bubser, Sauser, and Truax; 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 – Truax
Eastern Sierra Community Housing Board – Rice
Treasury Oversight Committee – Finance Director; Town Manager as alternate Parks and Recreation Master Plan Advisory Committee – Rice; Bubser as the alternate
LEGAL CONSIDERATIONS:
According to the California Open Meeting Act, commonly referred to as the Brown Act, the agenda must reflect every matter to be discussed by a governing body.
RECOMMENDATION(S):
This agenda bill is submitted for information only.