Mammoth Lakes City Council
June 18, 2025

Town Council Agenda

Wednesday, June 18, 2025, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, 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

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

6. CONSENT AGENDA

6.1 Approve the minutes of the regular meeting of June 4, 2025.

6.2 Approve the Resolution Adopting the Amended Town of Mammoth Lakes Sustainable Purchasing and Practices Policy.

6.3 Approve the resolution authorizing the temporary closure of certain Town roads for the Fourth of July Parade and Freedom Mile Run on July 4, 2025.

6.4 Accept the Project Closeout Report for S.H.A.R.P. (Sherwins Area Recreation Plan) Trailhead Facilities Project.

6.5 Accept the Project Closeout Report for the Childcare Center Project.

6.6 Award Architectural and Consultant Design Services Contract for the Childcare Center Tenant Improvement (TI) project to HMC Architects.

6.7 Accept Check Register 6/12/25 in the amount of $1,220,891.97.

7. PUBLIC HEARINGS
Public Hearing Procedure.

The Mayor will open the public hearing and then: Statement and presentation by staff.

Statement and presentation by property owner or appellant. Questions from the Town Council. Call for testimony. Rebuttal to previous testimony by property owner or appellant.

Close the public hearing, terminating public testimony. The Town Council will deliberate the matter and arrive at a decision.

7.1 Town of Mammoth Lakes Fiscal Year 2025-26 Master Fee Schedule Update.

7.2 Approval of Appropriations Limit, Investment Policy, Reserve Policy, Debt Policy, and Annual Budget for Fiscal Year 2025-26.

8. POLICY MATTERS

8.1 Agreement with Mammoth Lakes Performing Arts Foundation to administer an endowment to support operations and management of the Performing Arts Facility.

8.2 Consideration of the Ordinance adopting the State Fire Hazard Severity Zone maps for the Town of Mammoth Lakes.

8.3 Consider an extension to the Lease to Locals program operated under contract with Placemate and the commitment of a maximum $30,000 in additional administrative fees.

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

10. CLOSED SESSION

10.1 Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Council will meet with its representatives, Town Manager Rob Patterson, Community and Economic Development Director Nolan Bobroff, and Human Resources Manager Amanda
Pelham with respect to the following Employee Organizations: Mammoth Lakes Police Officers Association and the Mammoth Lakes Supervisory Association.

11. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

12. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, July 2, 2025 at 4:00 p.m.

1 Clerk
From: Christi Constable <[email protected]>
Sent: Wednesday, June 18, 2025 3:03 PM
To: Clerk
Subject: Trump's Budget Bill
[EXTERNAL EMAIL]
To whom is may concern,
My name is Christi Constable and I am a lifetime Eastern Sierra lover and 9 year resident. What is currently being considered with the Trump budget bill is beyond abhorrent. I beg of you to use your voices as our Town Council and elected officials to fight back against this madness. Sadness, really. Do better.

Get loud. Prove to this town, that elected you, that you care about this place and its inhabitants (humans and otherwise) more than a dollar. We beg of you.

Sincerely,
Christi Constable
Crowley Lake

1 Jamie Gray
From: Brent Truax <[email protected]>
Sent: Wednesday, June 18, 2025 3:41 PM
To: Jamie Gray
Cc: Rob Patterson
Subject: Fwd: Land sale opposition
[EXTERNAL EMAIL]
Please forward to council members.

Sent from my iPhone
Begin forwarded message:

From: Steven Shatkin <[email protected]> Date: June 18, 2025 at 12:54:52 PM PDT
To: Brent Truax <[email protected]>
Subject: Land sale opposition
Dear Council Member Truax,
Please accept the following letter as my opposition to the sale of public land in the Sierra To the Honorable Members of the Mammoth Lakes Town Council, I am writing to express my strong opposition to the proposed sale of 2 million acres of private land, which would have devastating consequences for the community, the environment, and our collective access to the public lands we cherish.

As an outdoor enthusiast and lifelong sportsman, I rely on open access to wilderness areas for hiking, fishing, and exploring the natural beauty that defines the Eastern Sierra. This proposed privatization threatens to severely restrict access points to public lands, creating barriers that would prevent residents and visitors alike from engaging in the very activities that connect us to this place. Once access is lost, it is rarely—if ever—recovered.

As a business owner and active member of the Mammoth Lakes community, I have seen firsthand how deeply our local economy is tied to outdoor recreation and tourism. Restricting land access would not only diminish the lifestyle we all value, it would also damage the livelihoods of countless

2 residents whose work depends on it. The ripple effects would be felt across hospitality, guiding services, retail, and beyond.

Our public lands belong to all of us. I urge the Council to do everything in its power to stand against this sale and preserve the integrity, accessibility, and wild character of our region.

Respectfully,
Steve Shatkin
Mammoth Lakes Resident, Business Owner, and Community Member Steve Shatkin
Founder - Roaster - Coffee Lover
“Helping Humanity One Roast at a Time”
FRANCHISE WITH US!
Home of Ursa
Share Plates & Fine Wine
DSES Advisory Council Board Member
Mono Arts Council Board Member ‘21-23
Mono County Grand Jury ‘21-23
PO Box 3322
Mammoth Lakes, CA 93546
(760) 646-3994

Town Council of Mammoth Lakes
Minutes of Regular Meeting
June 4, 2025, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax,
Councilmember John Wentworth
_____________________________________________________________________

1. CALL TO ORDER AND ROLL CALL
Councilmember Wentworth participated in the meeting remotely from 530 Pico Blvd Santa Monica, California, 90405, Room 920.

The Mayor called the meeting to order at 4:00 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Mammoth Lakes Fire Protection District Fire Chief Ales Tomaier led the flag salute.

3. PUBLIC COMMENTS
Jack Gladfelter introduced himself and said that he was looking for an internship in marketing and/or communication.

Betsy Truax, Mammoth Lakes Tourism (MLT) Vice President of Community Engagement, gave an update regarding current MLT activities.

Town Council Minutes
June 4, 2025

4. ADDITIONS TO THE AGENDA
Town Manager Rob Patterson reported that the closed session agenda item would not be needed tonight.

5. TOWN COUNCIL PRESENTATIONS

5.1 Agency Recognition for Inn Fire Mutual Aid Response.

Town Manager Rob Patterson outlined the information in the staff report.

PUBLIC COMMENT:

Mammoth Lakes Fire Protection District Fire Chief Ales Tomaier thanked the agencies involved.

Rich Booher said that he met a man who said that he had generator services available.

The Mayor called a recess at 4:13 p.m. and the Council reconvened at 4:28 p.m.

5.2 Recognize promotion of Kevin Bessenbacher to Building Inspector I.

Community and Economic Development Director Nolan Bobroff recognized the promotion of Mr. Bessenbacher.

5.3 Adopt the proclamation declaring June 2025 as Pride Month in the Town of Mammoth Lakes.

Erika Vanderveer, President of Eastern Sierra Pride, spoke in support of the proclamation.

Mayor Bubser read the proposed proclamation.

Moved by Councilmember Brent Truax
Seconded by Mayor Pro Tem Amanda Rice
Approve the proclamation declaring June, 2025 as Pride Month in the Town of Mammoth Lakes.

For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth
Carried (5 to 0)

Town Council Minutes
June 4, 2025

6. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Office of Outdoor Recreation Manager Lawson Reif gave an update regarding current outdoor recreation activities. There was discussion among members of Council and staff.

Community and Economic Development Director Nolan Bobroff gave an update regarding current housing activities. There was discussion among members of Council and staff.

6.1 June 2025 Public Works Engineering CIP Update.

7. PUBLIC PRESENTATIONS

7.1 Receive a presentation on the status of the Lease to Locals Program.

Community and Economic Development Director Nolan Bobroff introduced Isaac Landman, Placemate. Mr. Landman gave an update regarding the Town's Lease to Locals Program. There was discussion among members of Council, Mr. Landman, and staff.

PUBLIC COMMENT:

Rich Booher said that the Town was getting two for one with this program.

There was discussion among members of Council.

8. STAFF PRESENTATIONS

8.1 Federal Budget and Visitation Impacts to Budget Forecast.

Town Manager Rob Patterson, Community and Economic Development Director Nolan Bobroff, Whitebark Institute's Resilience Program Director Janet Hatfield, and Mammoth Lakes Tourism (MLT) Vice President of Global Tourism Michael Vanderhurst outlined the information in the staff report. There was discussion among members of Council and staff.

The Mayor called a recess at 6:09 p.m. and the Council reconvened at 6:16 p.m.

8.2 Community Recreation Center (CRC) Operations Update.

Parks and Recreation Director Stuart Brown outlined the information in the staff report. There was discussion among members of Council and staff.

Town Council Minutes
June 4, 2025

9. CONSENT AGENDA
Moved by Councilmember Brent Truax
Seconded by Mayor Pro Tem Amanda Rice
Approve the Consent Agenda.

For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth Carried (5 to 0)

9.1 Approve the minutes of the regular meeting of May 21, 2025.

9.2 Accept Check Register 5/14/25 in the amount of $1,823,735.15.

Accept Check Register 5/22/25 in the amount of $1,027,238.40.

Accept Check Register 5/28/25 in the amount of $6,434.00. Accept Check Register 5/29/25 in the amount of $1,607,152.58.

10. POLICY MATTERS

10.1 Fiscal Year 2025-26 – Tentative Budget (Manager Recommended).

Town Manager Rob Patterson outlined the information in the staff report.

There was discussion among members of Council and staff.

11. COUNCILMEMBER REPORTS
Mayor Pro Tem Rice attended the Eastern Sierra Community Housing Board meeting.

Councilmember Truax attended the Lodging Association meeting, the Chamber Non-Profit Mixer, and the Mammoth Lakes Film Festival.

Councilmember Wentworth attended the Mammoth Lakes Tourism Board meeting and met with California Assemblyman David Tangipa.

Mayor Bubser attended the Chamber Non-Profit Mixer and spoke about the Community Coffee regarding wildfire prevention.

12. CLOSED SESSION

12.1 Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Council will meet with its representatives, Town Manager Rob Patterson, Community and Economic
Development Director Nolan Bobroff, and Human Resources

Town Council Minutes
June 4, 2025

Manager Amanda Pelham with respect to the following Employee Organizations: Mammoth Lakes Police Officers Association and the Mammoth Lakes Supervisory Association.

This item was continued.

13. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

14. ADJOURNMENT
The Council adjourned the meeting at 7:22 p.m.

Jamie Gray, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approve the Resolution Adopting the Amended Town of Mammoth Lakes Sustainable Purchasing and Practices Policy.

Council Meeting Date: 6/18/2025
Prepared by: Anthony Ottati, Sustainability Coordinator Pam Kobylarz, Assistant to the Town Manager
Recommended Motion: Approve the Resolution Adopting the Amended Town of Mammoth Lakes Sustainable Purchasing and Practices Policy.

Summary:

Beginning January 1, 2022, the Town has been required to purchase recycled-content paper products pursuant to SB 1383. The Town developed a Sustainable Purchasing and Practices Policy to supplement its existing purchasing ordinance (Municipal Code Chapter 3.22). This policy outlines the specific requirements for the procurement of paper products to comply with SB 1383 and provides for updates to address changes in requirements.

Since the adoption of the Sustainable Purchasing and Practices Policy, new state legislation has passed that mandates additional purchasing requirements for municipalities. AB 661 specifies minimum recycled content amounts for a variety of different paper products. AB 2902 waives recovered organic waste procurement targets for rural and high elevation jurisdictions, that were previously required. Town staff have updated the Sustainable Purchasing and Practices Policy to bring the Town into compliance with recent state legislation. The Policy has been updated to include specific minimum recycled content amounts for various paper products and to remove references to recovered organic waste procurement targets. Once adopted, the Policy will go into effect immediately.

RESOLUTION NO. 25-XX

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH

LAKES, STATE OF CALIFORNIA, AMENDING THE

TOWN OF MAMMOTH LAKES

SUSTAINABLE PURCHASING AND PRACTICES POLICY
WHEREAS, the Town of Mammoth Lakes has Municipal Code Chapter 3.22, which governs purchasing for Town supplies and equipment; and WHEREAS, Municipal Code Section 3.22.080 gives a purchasing preference for recycled materials and low environmental impact; and
WHEREAS, Senate Bill (SB) 1383 established detailed and specific requirements for the purchasing of paper products and recovered organic waste products by municipalities, effective January 1, 2022; and
WHEREAS, the Town adopted its Sustainable Purchasing and Practices Policy by Resolution 21-98 to comply with the SB 1383 requirements; and WHEREAS, Assembly Bill (AB) 661 establishes more specific recycled content targets for a variety of paper products; and
WHEREAS, the attached amended Sustainable Purchasing and Practices Policy will ensure the Town is compliant with SB 1383 and AB 661 procurement requirements.

NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Mammoth Lakes adopt the attached Sustainable Purchasing and Practices Policy.

PASSED, APPROVED AND ADOPTED on June 18, 2025.
_________________________________
CHRIS BUBSER, Mayor
ATTEST:
__________________________
JAMIE GRAY, Town Clerk

Adopted 12/15/2021, amended 6/18/2025
______________________________________________________________________________ Sustainable Purchasing and Practices Policy
The Town of Mammoth Lakes shall purchase recycled-content paper products that are recyclable subject to the terms below.

1. When available at no greater cost than nonrecycled products and when fitness and quality are equal to nonrecycled products, all paper products purchased by the Town shall be recyclable, as defined by the Federal Trade Commission “Green Guides” and contain the recycled content listed below:
o Recycled paper: at least 30%
o Toilet paper: at least 45%
o Facial tissue: at least 10%
o Toilet seat covers: at least 20%
o General purpose paper wipers at least 40%
o Food service ware (napkins, plates, bowls, etc.): at least 40%

2. The Town shall obtain written certification and other verification from product vendors, as applicable, certifying that the products meet the recycled-content and recyclability requirements.

3. Maintain records to show that annual procurement target is met, including copies of all invoices, receipts, or other proofs of purchase that detail the procurement of paper products and printing and writing papers by volume and type and written certification(s) from vendors and other verification(s) for minimum recycled content, as applicable.

Town of Mammoth Lakes
P.O. Box 1609, Mammoth Lakes, CA, 93546
(760) 965-3600
www.townofmammothlakes.ca.gov

RESOLUTION NO. 25 -

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

AUTHORIZING THE TEMPORARY CLOSURE OF CERTAIN TOWN ROADS FOR THE FOURTH OF JULY PARADE AND FREEDOM MILE RUN ON JULY 4, 2025 WHEREAS, the Town of Mammoth Lakes desires to work with the private sector in the implementation of special events that increase visitation to the community; and WHEREAS, the Fourth of July Parade and the Freedom Mile Run will enhance the quality of life for residents and promote visitation of Mammoth Lakes; and
WHEREAS, the temporary Town road closures will enhance public event safety and provide for emergency access to and through the events; and
WHEREAS, a portion of proceeds from the Freedom Mile will be donated to local non-profit organizations for charitable uses.

NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Mammoth Lakes, California, hereby:

1. Declares the program is not a project and is exempt from the California Environmental Quality Act because it is a minor temporary use of land having negligible or no permanent effects on the environment per Section 15304 (e); and

2. Declares that the south side of Chateau Road, from Old Mammoth Road to Minaret Road, will be closed from 2pm on Thursday, July 3 to 11:30am on Friday, July 4; and

3. Declares that the west side of Azimuth Drive, from Chateau Road to Meridian Boulevard, will be closed from 2pm on Thursday, July 3 to 11:30am on Friday, July 4; and

4. Declares that Azimuth Drive will be closed on Friday, July 4 between Meridian Blvd. and Chateau Road from 9:00am-11:30am, when all traffic control devices will be removed; and

5. Declares that Chateau Road will be closed on Friday, July 4 between Minaret Road and Old Mammoth Road from 9:00am-11:30am, when all traffic control devices will be removed; and

6. Declares that Old Mammoth Road will be closed on Friday, July 4 from Minaret Road to the intersection of Sierra Blvd. and Main Street from 10:00am-1:00pm, when all traffic control devices will be removed; and

7. Declares there is a public benefit; and

8. Authorizes ‘no parking’ and traffic control equipment to be placed along the street prior to the event; and

9. Directs the Mammoth Lakes Police Department (MLPD) and Public Works Department to monitor the traffic within the event area and make any modifications that are deemed necessary for public safety.

APPROVED AND ADOPTED this 18
th day of June, 2025.
____________________________
CHRIS BUBSER, Mayor
ATTEST:
__________________________
JAMIE GRAY, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Project Closeout Report for S.H.A.R.P. trailhead Facilities Project Meeting Date: June 18, 2025
Prepared by: Pamela Smitheman, Assistant Engineer
Amy Callanan, PE, Engineering Manager
RECOMMENDATION:

Staff recommend Town Council:
 accept the project closeout report for the S.H.A.R.P. trailhead Facilities Project.  return $48,587 of unused allocated funds back to Measure R.

BACKGROUND:

In late 2023, Town of Mammoth Lakes Staff awarded Triad Holmes & Associates, Inc. with a design contract for the Sherwins Area Recreation Plan (S.H.A.R.P.) Trailhead Facilities Project to address the existing condition of the parking lot, lack of amenities, and need for better signage.

The project rehabilitated approximately 40,000 SF of existing asphalt pavement parking lot, off of Sherwin Creek Road, and constructed a new vault toilet and other amenities along the south side of the parking lot. This rehabilitation addressed deficiencies and deterioration of the existing asphalt parking lot, and existing drainage. The project also adjusted existing parking lot geometry and striping to formally delineate parking for vehicles and trailers.

Work on site began in fall of 2024 and was concluded in early 2025. A ribbon-cutting event was held on June 7, 2025.

FINANCIAL CONSIDERATIONS:

The construction contract base bid was awarded on March 6, 2024 in the amount of $1,015,303.00.

The project was partially funded by a grant from Sierra Nevada Conservancy’s Vibrant Recreation and Tourism Directed Grant Program. Grant funds were allocated to the project for construction in the amount of $932,700. The funds had been allocated by the Sierra Nevada Conservancy on December 9, 2022.

An additional $184,133.30 was allocated at the time of construction contract award ($82,603.00 from Measure R to complete the contract total, and $101,530.30 from Future Capital Fund 990 (now 980) for 10% contingency) for a total budget amount of $1,116,833.30.

2 As part of the FY 24/25 budget presented on June 5, 2024, the Measure R contribution was increased to $100,000, to be used only if the allocated grant funds and General Fund contribution was exhausted, and the General Fund contribution was decreased to $50,000.

Funding Source Amount
Sierra Nevada Conservancy Grant $932,700.00
General Fund/Future Capital Fund 990 (now 980) $ 50,000.00 Measure R $100,000.00
Total Funding Allocated $1,082,700.00
The construction was completed within the original base bid contract amount of $1,015,303.00 without any change orders. Additional project expenses, including design and bid advertising, bring the project total cost to $1,034,113, which is $48,587 under the total funding allocation. Staff recommends returning all $48,587 of unused funds back to Measure R.

PRE-CONSTRUCTION PHOTOS:

3

4

5 CONSTRUCTION PHOTOS:

6

7 POST-CONSTRUCTION PHOTOS:

8

1 TOWN COUNCIL STAFF REPORT
Title: Accept the Project Closeout Report for the Childcare Center Project Meeting Date: June 18, 2025
Prepared by: Matthew Freedman, PE, Associate Civil Engineer Amy Callanan, PE, Engineering Manager
RECOMMENDATION:

Staff recommend Town Council
 accept the project closeout report for the Childcare Center project.  allocate the $233,591.29 in unused allocated funds to the future Childcare Tenant Improvement (TI) project.

BACKGROUND:

In 2022, the Mammoth Unified School District (MUSD) notified the Town that they would be getting rid of their modular structures during their renovation construction project. The Town desired to utilize some of the modular units as core and shell for a community childcare center, to be located on the Mammoth Lakes Foundation (MLF) property at 100 College Parkway and released an RFQ/RFP for design. A consulting contract was awarded to AP Architects on September 6, 2022 for the design of a Community Childcare Center utilizing modular structures.

The project utilizes six of the modular buildings to provide approximately 6,700 SF of core and shell space available for future operation of a Childcare Center. MUSD originally informed the Town that the modular units would have to be moved by July 2023, but due to delays in MUSD’s construction project, the deadline was changed to the summer of 2024.

On January 26, 2024, the Town advertised the bid for the Community Childcare Center core and shell project. On April 3, 2024, the Town awarded the contract to JPB Designs Inc in the amount of $1,660,000.

FINANCIAL CONSIDERATIONS:

The project was funded as follows:

Funding Source Amount
General Fund 21/22 3rd Qtr $1,500,000
General Fund 22/23 2nd Qtr $ 300,000
General Fund 23/24 3rd Qtr $ 35,000
Future Capital FD 980 21/22 2nd Qtr $ 400,000
Total Funding Allocated $2,235,000

2 The total construction contract amount including changes that were required to be made to the plans during the building permit process was $1,801,308.45. Other expenses, including design, permitting and inspections, etc., bring the total project cost to $2,001,408.71. Staff recommend allocating the $233,591.29 in unused allocated funds to the future Childcare Tenant Improvement (TI) project.

PRE-CONSTRUCTION PHOTOS:

CONSTRUCTION PHOTOS:

3

4

5

6 POST-CONSTRUCTION PHOTOS:

North View
West View

7 South View
East View

TOWN COUNCIL STAFF REPORT
Title: Award Architectural and Consultant Design Services Contract for the Childcare Center Tenant Improvement (TI) project to HMC Architects Meeting Date: June 18, 2025
Prepared by: Amy Callanan, PE Engineering Manager
RECOMMENDATION:

Staff recommend the Town Council authorize the Town Manager to:
 Finalize scope and fee negotiations and execute a contract with HMC Architects for architectural and consultant design and construction administration services for the Childcare Center Tenant Improvement (TI) project.
 Execute amendments to the contract as necessary to advance project development as authorized by the Town Council.
 Execute budget adjustments as necessary to fund the design contract.

BACKGROUND:

On July 6, 2022, Town Council authorized the Town Manager to sign a Land Planning, Use and Development Agreement between the Town and the Mammoth Lakes Foundation (MLF) which, among other uses, incorporates a Childcare Center on the Foundation Property.

On June 28, 2022, the Town issued an RFQ/RFP for proposals for architectural services to design the core and shell for an approximately 6,600+/- square foot facility to accommodate childcare, early childhood education and potential preschool services, and administrative space utilizing existing modular buildings that were owned by Mammoth Unified School District but were scheduled for removal as part of the Mammoth High School renovations. A design contract was awarded to AP Architects on August 17, 2022. On January 26, 2024, the Town advertised the bid for construction of the Community Childcare Center core and shell project. A construction contract was awarded to JPB Designs, Inc. on April 3, 2024. Construction began in May 2024, and was completed in May 2025. The project closeout report is expected to be accepted by the Town Council on June 18, 2025.

Over the last several years, the Town has been in negotiations with MLF to purchase the overall 8-acre parcel at 100 College Parkway where the Childcare Center is located. On July 3, 2024, the Town Council authorized execution of the purchase and sale agreement (PSA), and amendments to the PSA were authorized on May 7, 2025. Staff has recently been directed to move forward with the design of the interior improvements required to operate a Childcare Center to be licensed for 75-110 children split between 1 infant room, and 2 each toddler and pre-school rooms, and 15-18 staff. An outdoor play area of roughly 5,000 sq feet will also be required. The estimated goal for obtaining licensing and opening for operations is August 2026. Considering this very compressed timeline, there is not enough time to solicit project-specific proposals from a variety of architects,

so staff have requested a proposal from HMC Architects to complete the work within their existing on-call contract.

ANALYSIS:

The agreement with HMC would be executed as a task order under their current on-call contract for architectural and consultant services. The on-call contract was executed in September 2024 following a competitive RFQ/RFP process during which many consultants submitted proposals and were selected based on professional qualifications.

FINANCIAL CONSIDERATIONS:

The architectural and consultant services are currently proposed to include a $168,510 fixed fee, plus reimbursable expenses not to exceed $25,840, for a total not-to-exceed contract amount of $194,350.

The project is not currently funded. Staff recommend funding the design contract in the amount of $213,785, which includes 10% contingency, from Future Capital Fund 980.

ENVIRONMENTAL CONSIDERATIONS:

Pursuant to the California Environmental Quality Act (CEQA), the childcare project was included in the scope of development analyzed in the November 2023, Addendum to the Mammoth Arts and Cultural Center (MACC) Initial Study/Mitigated Negative Declaration (State Clearinghouse No. 2019012023) which determined the revised MACC project design would not result in any new environmental impacts that were not previously analyzed in the approved IS/MND.

June 6, 2025
Mrs. Amy Callanan, PE
Engineering Manager
Town of Mammoth Lakes
PO Box 1609
Mammoth Lakes, CA 93546
[email protected]
Regarding: Proposal for Architectural & Engineering Services Town of Mammoth Lakes (TOML)
Childcare TI (CTI)
HMC #2375013-000
Dear Mrs. Callanan:

HMC Group (HMC) is pleased to submit the following Proposal / Agreement to provide Architectural, Civil, Structural, Mechanical, Electrical, Plumbing, and Technology Services for the above-mentioned Project.

A. Proposed Project:

The Project will consist of an alteration to the existing 6,700 SF modular building. The alteration will be to convert the existing classrooms and administration spaces into a childcare facility. Approximate 3,000 SF playground area adjacent to the building to be provided.

B. Site Description:

The Project is located at 100 College Parkway, Mammoth Lakes, CA 93546.

C. Scope of Services:

1. Programming:
a. Prepare space program with square footage.
b. Determine number of children served of each age group based on square footages. c. Prepare preliminary floor plan.

2. HMC to provide 100% Schematic Design Submittal, which includes design drawings and Architecture/Engineering (A/E) basis of design narratives. Refer to Attachment “D” HMC Production Document Deliverables for additional information.

3. HMC to provide 100% Construction Document Submittal, which includes design drawings and specifications. Refer to Attachment “D” HMC Production Document Deliverables for additional information.

4. Obtain TOML / Local Agency approval for Construction Documents.

5. Assist TOML with Bidding, which include answering pre-bid RFIs, providing addenda as required, and evaluation of contractor bids.

6. Provide Contract Administration services, HMC anticipates the following:
a. Attending one (1) preconstruction meeting with TOML & General Contractor.

Mrs. Amy Callanan
Town of Mammoth Lakes
June 6, 2025
2 b. Attending approximately twenty-five (25) Owner, Architect, Contractor (OAC) meetings (assumed virtual unless visit coincides with Construction Observation visit). c. Attending a maximum of Ten (10) Construction Observation visits from the A/E team (as indicated in Attachment “F”).
d. Responding to approximately fifty (50) Submittals (shop drawings, product data, etc.).
e. Responding to approximately seventy-five (75) Requests for Information (RFI). f. Reviewing and approving monthly contractor Pay Applications. g. Preparing a maximum of one (1) A/E Punch List of the construction prior to Owner occupancy (visits are included in total under construction observation, refer to Attachment “F”); additional punch lists or review of punch list completion is not included.
h. Reviewing contractor-prepared Closeout Documents (subcontractor and material provider warranties, operations & maintenance manuals, contractor’s as-built drawings).

D. Preliminary Schedule:

Refer to below for the Preliminary Project Schedule. This is intended to provide a rough timeline of the Project based on known information at this time but is subject to change as additional information is discovered as the Project moves forward through the subsequent phases.

Phase Duration
Programming 2 weeks
Schematic Design 1 Month
Construction Documents 3 Months
Plan Check/Agency 3 Months (estimated)
Bidding & Negotiations 6 Weeks
Contract Administration 6 Months (estimated)
Note: The Owner and Architect agree and acknowledge that the performance of the Architect’s services may depend upon other parties and circumstances which the Architect cannot control. The schedule and fee, therefore, may be extended by agreement between the Owner and Architect, except where the Architect is solely responsible for Project delays.

E. HMC Project Team:

Brandon Gullotti, AIA, NCARB
Principal In Charge
Andrew Oliver
Project Manager
Discipline Firm
Architectural HMC Group
Civil Engineering Triad
Structural Engineering MHP

Mrs. Amy Callanan
Town of Mammoth Lakes
June 6, 2025
3 Mechanical Engineering Design West
Plumbing Engineering Design West
Electrical Engineering Design West
Fire Alarm Engineering Design West
Technology Design West
F. Assumptions / Exclusions:

1. Services
a. Services include Architectural, Civil, Structural, Mechanical, Plumbing, Electrical, Fire Alarm, Technology, Access Control and AV. Specialty consultants other than those listed in this Proposal are excluded.
b. TOML to provide an assessment of the existing mechanical equipment. c. Soils testing, geotechnical investigations, including percolation testing, environmental reports, topographic and boundary survey, underground utility surveys, and testing and inspections are excluded.
d. Specification of Furniture, Fixtures, and Equipment (FF&E) is excluded. e. Cost Estimation services is excluded.
f. Utilities to the existing building are existing to remain. g. Existing exterior envelope to remain.
h. Existing parking and accessible path of travel to the building to remain. i. Playground equipment, surfacing, water fountain, and storage shed to be excluded from the design.
j. Agency review and approval to occur prior to Bidding phase. k. Renderings are excluded.

2. Energy and Sustainability
a. CEQA and other Environmental Entitlements services for the project are excluded. b. LEED, WELL, Zero Energy Building, or other sustainable certification(s) of any type related to this project are excluded.
c. Commissioning or training of systems are excluded.
d. Detailed on-site renewable energy and/or IAQ management plans are excluded. e. Storm Water Pollution Prevention Plan (SWPPP) is excluded. f. Best Management Practices (BMPs) to prevent erosion, siltation, and flooding is excluded.

3. Construction
a. It is assumed that project delivery method is Design-Bid-Build. b. Construction duration is preliminarily estimated at a maximum of six (6) calendar months. Should the construction schedule be extended through no fault of the architect, additional services for extended Construction Administration services shall apply.
c. Construction staking during construction is excluded and shall be provided by General Contractor.
d. Construction schedule assumes no winter suspension.

4. Fees
a. Agency and Permit fees are excluded.
b. Testing and Inspection fees are excluded.

5. Deliverables
a. Development of Record Drawings from Contractor’s As-Builts is excluded. b. Hard copy prints of Construction Documents and Specifications are excluded.

Mrs. Amy Callanan
Town of Mammoth Lakes
June 6, 2025
4 G. Compensation:

HMC will provide the services listed in the Scope of Work above for a fixed fee of One Hundred Sixty-Eight Thousand, Five Hundred Ten Dollars ($168,510) as follows:

Preliminarily Estimated Total Project Cost $1,500,000
Services Breakdown $168,510
Architectural $100,630
Civil Engineering $5,480
Structural Engineering $12,500
Mechanical $8,600
Plumbing Engineering $10,500
Electrical Engineering $14,000
Fire Alarm $5,600
Low Voltage/Technology $6,800
Security/Access Control $2,400
AV $2,000
Fee Breakdown:

Phase % Fee
Programming 4 $6,740
Schematic Design 15 $25,280
Construction Documents 35 $58,980
Agency Review & Approval 10 $16,850
Bidding & Negotiations 8 $13,480
Contract Administration 28 $47,180
Total 100 $168,510
H. Additional Services:

If Additional Services are required beyond the original Scope of Work, refer to the On-Call Master Agreement.

I. Reimbursable Expenses:

Reimbursable expenses are preliminarily estimated not to exceed Ten Thousand Dollars ($10,000). Reimbursable expenses are in addition to compensation for Consulting Services, including printing, plotting, delivery, and other expenses related to Agency review, Bidding, Construction, or other Owner requested costs. Expense of fees paid for securing approval of authorities having jurisdiction over the Project. The Architect's compensation shall be computed based on one and one fifteenth (1.15) times the amounts invoiced to the Architect.

Reimbursable allowance for Travel is preliminarily estimated not-to-exceed Fifteen Thousand Eight Hundred Forty Dollars ($15,840), without prior written authorization from Mammoth Lakes Foundation, and per-trip/per-person allowance noted in Attachment “F.” Engineering

Mrs. Amy Callanan
Town of Mammoth Lakes
June 6, 2025
5 J. Other Terms and Conditions of this Proposal / Agreement:

Refer to the On-Call Master Agreement for Other Terms and Conditions.

Please review the Proposal, and if it meets with your approval, please send HMC your Standard Form of Agreement for signature.

If you have any questions or need additional information, please contact me at (626) 826-9108 or [email protected].

Sincerely,
Brandon Gullotti AIA, NCARB
Principal In Charge
HMC Architects
Encl.: Attachment “D” – HMC Production Deliverables
Attachment “F” – Reimbursable Travel Allowance
Attachment “G” – Workplan
cc: Sarah Gradillas, Andrew Oliver

ATTACHMENT “D”

HMC PRODUCTION DELIVERABLES
100% Schematic Design Submittal
▪ Project Schedule
▪ Updated Program
▪ Design, Code Analysis
▪ Architectural Requirements
Site Plan
o Overall dimensions and fence layout.

Floor Plans
o Room names with cross reference to sizes required by project program. o Overall dimensions, partition, and column layouts with door & window openings. o Demolition plan if required by the project.

Code Analysis
o Allowable building area calculations in accordance with construction type, side yards, setbacks, fire sprinkler increases, zoning code floor area ratios if applicable and building height compliance. o Floor plans depicting exit system, occupancy and area separations. o Mixed occupancy ratios if applicable.
o Calculated plumbing fixture counts.

Architectural Narrative
o General description of architectural materials and building systems ▪ Plumbing Requirements
o Written analysis of the calculated load demands and capacity of existing systems and available utility services – including sanitary systems, natural gas, and domestic water, o Plumbing plans with diagrammatic water service, storage, roof drainage, fire risers if applicable and invert elevations at points of connection with site utilities. ▪ HVAC Requirements
o Written analysis of the calculated loads of systems. Description of recommended system and the basis of recommendation over other approaches.
o Conceptual single-line mechanical diagram showing major ducts and equipment. Identification and sizes of primary service ducts, locations and weights of major equipment items including cooling towers, chillers, pumps, fans, air-handling units, compressors and related items. o Capacity of existing systems if applicable based on record drawings, field inspections and/or test reports.
o Description of hoods and ducting with relationship between exhaust and fresh air supply. ▪ Electrical & Telecommunications Requirements
o Site electrical plan, indicating method of service for electrical power, telecommunications, and fire alarm systems.
o Single line diagram showing:

1. Method of service.

2. Major transformers and transformer substations.

3. Major switchboards, motor control centers, panels and distribution boards.

4. Major components of emergency power.

5. Major components of telecommunications systems – BDF, IDF, point of connection to existing backbone if applicable.

o Basis of design narrative report for lighting approach and other applicable systems such as public address, fire alarm, security, call systems and pneumatic tube. 100% Construction Documents Submittal
Production
The following outline of documents represent the minimum construction document phase submittals which shall include working drawings and specifications from all disciplines.

Civil Drawings
o Existing civil survey
o Site plan
o Over excavation, grading and drainage plan
o Details
Architectural Drawings
o Title Sheet
o Site & building demolition plan where project applicable o Site Plan
o Life/Safety plans including applicable code analysis and tabulations o Key, reference and enlarged floor plans
o Reflected ceiling plans
o Roof Plans
o Wayfinding, signage plans where project applicable
o Interior and casework elevations
o Partition, ceiling, and design feature details
o Door, window and interior finish schedules
o Materials board
o Finish and Furniture Sample Binders
o Detail of anchorage for all fixed equipment in accordance with building code requirements. o Stamp all drawings and specifications as required by law by architect of record.

Structural Drawings
o Foundation plans if applicable.
o Framing plans.
o Building sections.
o Framing and column schedules.
o Details of connections, special assemblies and expansion, drift and seismic joints. o Details of structural framing systems for support of nonstructural components and equipment. o Structural drawings accompanied with computations, stress diagrams, and other pertinent data.

Plumbing Drawings
o Site utility sewer lines sized with invert elevations at points of connection. o Building waste line layouts, sized with vent stacks and connections to drains, fixtures and equipment.
o Building hot & cold water supply layouts, sized with circulation mains, tanks, branches, risers and connections to fixtures and equipment.
o Riser diagrams for supply and waste systems.
o Plumbing fixtures, tanks, and pumps with drainage and supply connections. o Layout and size of natural gas, vacuums and medical gas systems where project applicable. o Detail sections demonstrating coordination of structural, HVAC and piping systems. o Plumbing drawings indicating complete plumbing system in detail and shall include methods for fastening equipment to the structure to resist seismic forces.

HVAC Drawings
o Schedules and legends
o Floor plans, sections indicating air and piping systems including all branch distribution. o Sections, details and enlarged floor plans depicting layouts of mechanical equipment rooms.

o Air balance schedule for outside, supply, return, and exhaust air and sections demonstrating sufficient clearances and volumes for air flows and access of equipment where project applicable. o Flow diagrams for chilled water, condenser water, and boilers where project applicable. o Air riser diagrams where project applicable.
o Plans and detail sections depicting HVAC systems and branches with duct and pipe sizes for heating, steam, refrigeration, exhaust and ventilation where project applicable. o Auxiliary HVAC required for 24/7 operating equipment service systems where project applicable. o Energy calculations.
o HVAC drawings shall indicate the complete heating, ventilating, and air-conditioning systems in detail and shall include methods for fastening equipment to the structure to resist seismic forces.

Electrical and Telecommunication Drawings
o Electrical service to building from public utility, with size of feeders o Site and building transformers locations
o Main switchboard power panels, light panels and associated equipment. o Feeder and conduit sizes.
o Site and building light fixtures, receptacles, switches and power outlets. o Telecommunication system, routing, distribution, terminal cabinets, backboards and coordinated mechanical requirements.
o Fire alarm system and connection to existing system where project applicable. o Emergency power, generator, transfer switches, fuel tanks and auxiliary service where project applicable.
o Electrical drawings shall indicate sufficient level of detail to illustrate connections, routings, and other items in complex areas. All wiring shall be final sized. Detailed methods for fastening equipment to the structure to resist seismic forces shall be indicated – drawings shall indicate feeder and conduit sizes, schedule of feeder breakers or switches, light fixtures, receptacles, switches, and power outlets, BDF & IDF terminal racks/cabinets and/or backboards, cabling/wiring risers and routing.

Specifications
o CSI format specifications from each respective discipline including Division- 01, General Conditions and Supplementary Conditions. Specifications shall demonstrate adherence with client’s standards and contracted vendors and suppliers where project applicable. o Bidding Requirements, Notice to Bidders and Bid Forms.

ATTACHMENT "F"

REIMBURSABLE TRAVEL ALLOWANCE
Estimated Trip Schedule
Trips1Nights2
Persons Company Phase Purpose Cost
1 1 3 DWE (MP/EFA/T) SD Site Assesment 4,320.00 $
4 1 1 HMC CA Site Observations and Punch Walk 5,760.00 $ 2 1 1 DWE (M/P) CA Site Observation and Punch Walk 2,880.00 $ 2 1 1 DWE (E/FA) CA Site Observation and Punch Walk 2,880.00 $ 1 1 1 DWE (T) CA Punch Walk 1,440.00 $
9 -- -- Subtotal 12,960.00 $
2 1 1 Contingency 2,880.00 $
11 Total $ 15,840.00
1] Per Trip Expenses Per Person
$300.00 Car Rental & Gas
$740.00 Travel Hours (4 @ 185/hr)
Sub Total (Per Person)
2] Per Night Expenses Per Person
$275.00 Hotel
$125.00 Meals
Sub Total (Per Person)
$1,040.00
$400.00

Programming 2 Weeks Hours Hourly Rate Total
Brandon Gullotti Principal In Charge 4 $370 $1,480
Andrew Oliver Project Manager 10 $255 $2,550
Subtotal 14 $4,030
Schematic Design 1 Month Hours Hourly Rate Total
Brandon Gullotti Principal In Charge 4 $370 $1,480
Senior Project Architect 2 $270 $540
Andrew Oliver Project Manager 8 $255 $2,040
Job Captain 40 $215 $8,600
Designer II - INT 10 $165 $1,650
Subtotal 64 $14,310
Construction Documents 3 Months Hours Hourly Rate Total Brandon Gullotti Principal In Charge 2 $370 $740
Senior Project Architect 6 $270 $1,620
Andrew Oliver Project Manager 20 $255 $5,100
Job Captain 100 $215 $21,500
Designer II - INT 20 $165 $3,300
Specifications Writer 12 $235 $2,820
Project Admin Support 4 $150 $600
Subtotal 164 $35,680
Agency Review & Approval 3 Months (Estimated) Hours Hourly Rate Total Brandon Gullotti Principal In Charge 1 $370 $370
Senior Project Architect 4 $270 $1,080
Andrew Oliver Project Manager 8 $255 $2,040
Job Captain 24 $215 $5,160
Designer II - INT 2 $165 $330
Specifications Writer 2 $235 $470
Project Admin Support 2 $150 $300
Subtotal 43 $9,750
Bidding & Negotiations 6 Weeks Hours Hourly Rate Total
Brandon Gullotti Principal In Charge 1 $370 $370
Senior Project Architect 2 $270 $540
Andrew Oliver Project Manager 6 $255 $1,530
Job Captain 16 $215 $3,440
Designer II - INT 2 $165 $330
Specifications Writer 2 $235 $470
Project Admin Support 8 $150 $1,200
Subtotal 37 $7,880
Contract Administration 6 Months (Estimated) Hours Hourly Rate Total Brandon Gullotti Principal In Charge 2 $370 $740
Senior Project Architect 6 $270 $1,620
Andrew Oliver Project Manager 20 $255 $5,100
Job Captain 80 $215 $17,200
Designer II - INT 8 $165 $1,320
Project Admin Support 20 $150 $3,000
Subtotal 136 $28,980
Total Architectural Fee $100,630
Basic Services
Architectural ` $100,630
Civil $5,480
Structural $12,500
Mechanical $8,600
Plumbing $10,500
Electrical $14,000
Basic Services Total $151,710
Supplemental Services
Fire Alarm $5,600
Low Voltage/Technology $6,800
Security/Access Control $2,400
AV $2,000
Supplemental Services Total $16,800
Total Project Fee $168,510
Attachment G - Workplan
TOML Childcare TI

1 TOWN COUNCIL STAFF REPORT
Title: Town of Mammoth Lakes FY25-26 Master Fee Schedule Update Meeting Date: June 18, 2025
Prepared by: Rob Patterson, Town Manager
RECOMMENDATION:

Staff are recommending that the Town Council conduct a public hearing on the proposed fees and charges. After taking public comments and consideration of the proposed fees, adopt the attached resolution establishing and updating a master schedule of fees and charges for Town services for FY25-26.

BACKGROUND:

Proposition 4 was approved by the California voters in 1979 and amended Article XIIIB of the California Constitution. Article XIIIB limits government appropriations and defines proceeds of taxes as all tax revenue and the proceeds to an entity of government from regulatory licenses, user charges, and user fees to the extent that those proceeds exceed the costs reasonably borne by that entity in providing the regulation, product, or service. In 2006 the voters adopted Proposition 218 which further limited local government’s ability to set fees and charges and required specific types of fees and charges to go through more involved public process. In line with the California Constitution and subsequent court rulings, the Town of Mammoth Lakes Municipal Code Chapter 3.39 Fee and Service Charge Revenue/Cost Comparison System details Town services provided that are to receive a subsidy from the General Fund and defines “costs reasonably borne”.

The cost recovery for eligible fee supported services range from 0% to 100% of the “costs reasonably borne” to provide the service. The Town has established a policy of a range of cost recovery to encourage certain activities and compliance with Town codes. For example, there is only partial cost recovery for recreation services. The cost of a film permit is also partially recovered as the use of the area for this purpose is desired and Town costs should not be a hindrance for compliance or to conducting business. The vast majority of development-related services are designed for full cost recovery. The “costs reasonably borne” include but are not limited to direct costs such as wages and benefits, indirect costs such as computer costs, communication expenses, services and supplies, insurance, and both department and general overhead costs. The proposed fees and charges have been reviewed by staff and meet the statutory requirements.

The fees that the Town collects for services provided can be categorized into two broad areas. The first is variable fees. For variable fees a deposit is collected, and staff time and costs are tracked against the deposit (cost accounting.). This method is especially useful for large or complicated projects. The fees listed on the updated fee schedule with the

2 designation of “Cost Accounted” are the variable fees. Cost accounting includes charging for direct pass-through costs such as consultant charges, hourly salary and benefit rate for employees plus an overhead charge. The second category is fixed fees. A fixed fee simplifies the collection process and saves the customer the cost that is generated from the time involved doing the “cost accounting”. The general method that is used to determine a fixed fee is to first identify each service-by-service type. Second, staff time is tracked for the majority of fees and an average amount of time is calculated then multiplied by the staff billable rate. Some fixed rates are also set more based on the market and the desire to provide community services such as those provided through the recreation department and are not necessarily designed for full cost recovery.

The list below includes a summary of changes made to the Town of Mammoth Lakes fee schedule proposed for FY25-26:

Financial Services / Administration Fees
The following revision is proposed for the Financial Services / Administrative Fee schedule:
 Staff has been working to secure an audit form for the Cannabis businesses, financial and compliance. This used to be performed by HdL and the cost has risen to an absurd level of more than $12,000 per business per year. The Town has decided to use the compliance audit performed by the State of California as evidence to compliance of each business. Further, staff will utilize current audit practices to perform an annual financial audit of each business. The estimated cost of producing the audit, as well as review of all compliance paperwork is $1,000 per business annually. Therefor the fee for Cannabis business registration shall be reduced from $8,500 per year to $1,000 per year.

Community and Economic Development – Building Division
The following revisions are proposed for the Building Division Fee Schedule:
 New Structures and Additions (Section 1): The International Code Council (ICC) Building Valuation Table has been updated to the most recent ICC valuation table published in February 2025.
 The Development Impacts Fees (DIF) and Affordable Housing Fees are proposed to be increased by 2.3% in accordance with the Construction Cost Index as published by Engineer News Record for the preceding twelve months.  References to applicable Municipal Code sections have been updated throughout the fee schedule.

Public Safety Fees
Staff continue to monitor the changes in parking citations for effectiveness as a deterrent.

Staff may bring this item forward at a subsequent Town Council meeting for review. As of the FY25-26 Fee schedule review, there are no recommended changes at this time.

3 Airport Fees
There are no recommended changes to the Airport Fees at this time.

Public Works / Engineering Fees
There are no recommended changes to the Public Works / Engineering Division Fees at this time.

Community and Economic Development – Planning Division
There are no updates to the Planning Division Fee Schedule.

Public Art
Staff are proposing that the fee be reduced to $0 through July 31, 2026, to allow staff time to evaluate the program and provide options to reinstate the program/fee. Staff have been meeting with various art community stakeholders and reviewing art programs from other jurisdictions, with the goal of bringing back a renewed public art program in 2026.

Parks and Recreation Fees
The Parks and Recreation Department presents amended program fees to Town Council annually in February or March, ahead of the summer camp sign-up time period in April.

The fee increases for 2025/26 were approved by Town Council on February 19, 2025. The one additional item is a fee for the rental of the Mammoth Creek Park grass area, similar to other parks. The fee is $17.50 per hour, with a two-hour minimum.

Other Fees and Charges
The Master Fee Schedule includes the majority of the service-related fees and charges for the Town but is not all-inclusive. There are some fees and charges specifically enumerated by ordinance and tied to specific permits or licenses. It does not include taxes, fines or penalties.

OPTIONS ANALYSIS
Option 1: Approve the attached resolutions establishing and updating a schedule of fees and charges for Town services
Option 2: Provide alternative direction on proposed fees.

FINANCIAL CONSIDERATIONS:

The proposed modifications to the Town’s fees and charges are designed to achieve proper cost recovery for the services provided and to enhance efficiencies in the process. The lack of proper fees and charges will mean a redirection of other revenue from Town General Fund to support Town services that should be fee supported. The proposed fees and charges provide a balance between full and partial cost recovery based on the type of fee and services provided.

ADMINISTRATIVE & FINANCE FEE SCHEDULE FY 25-26
Item Note Fee Description
Business Tax Annual Renewal Fee1 Annual Renewal Business Tax Certificate Processing $20 Per certificate Certified Properties Renewal Fee Annual Renewal Certified Property Certificate Processing $250 Per Certificate Certified Access Specialist program (CASp) New or Renewal Business Tax Certificate - Required Fee $4 Per certificate Card Room Application Fee Card Room Application $353 Permit Copy Fee for Maps / Large documents Large Map Reproduction / Printing $20 Per Sheet Duplicate B.T.C. Fee Duplicate B.T.C. $15 Per certificate Insurance Application Processing Charge Special Event Insurance Processing (After 1st Hour) Cost Accounted Business Application Fee1 New or Re-opened Business Application Processing $75 Per certificate Business Application Fee Home Occupancy1 New, Moved or Re-opened Business Application: Home Occupancy $35 Per certificate Business Application Fee Planning Review1 New, Moved or Re-opened Business Application: Planning Review $10 Per certificate Certified Properties Application Fee Initial Charge for Certified Property Processing $250 Per Certificate Outdoor Festival Fee Festival Fee See Finance -Varies Permit Photo Copy Fee / PDF Photo copy/ or PDF document preparation Fee - per page $0.10 Per page Credit Card Processing Fee
All Credit Card used on xpressbill pay online payment portal and any charges within the Town Office in excess of $1,000 2.3% Transaction Amount Returned Check (NSF) Charges Returned Check (NSF) Processing $25 Returned check (NSF) Fee Returned Check (NSF): Repeated Attempts at Collection $60 Secondary collection efforts Sales of Maps, Copies & Publications Printed Materials/Maps Prod./Sale Cost Accounted B.T.C. Listing Fee B.T.C. Listing (Selected or Total List) $20 Report Town Municipal Code Update Fee Town Municipal Code Update Cost Accounted Cannabis Business Registration Fee Cannabis Business Certificate $1,000 Annual per certificate Enforcement Charges
Charged on all Illegal Transient Occupancy Tax cases whether zoning or revenue violators, $500 minimum plus Town incurred costs of enforcement $500 + incurred costs Per case
Notes:

1. Fees are suspended for businesses with less than $5000.00 in gross reciepts including the $4 CASp fee.

Highlight = Fee Change from Prior Year

AIRPORT FEE SCHEDULE FY 25-26
Operational
Item Fees
Damaged Airplane Removal Fee* Cost Accounted
Damage to Asphalt Due to Fuel Spillage or other Mishap Cost Accounted Parking Illegally (not parked in an authorized area) $80.00 Overnight Auto Parking (Each Night)** $0.00
Boot Attach and Detach Fee (Parking Fee Violators)** $80.00 Car Tow Fee / Impound Yard** $150.00
Fuel Flowage Fees Cost Accounted
Fuel Flowage Full Service Jet A or low Lead* 12 cents per gallon Fuel Flowage Low Lead Self Serve* 5 cents per gallon
Fuel Flowage Military and Airline* 12 cents per gallon
Production's at Airport** Cost Accounted
Miscellaneous
Item Fees Notes
Initial Security Threat Assessment* $40.00
Ground Transportation - Airport Use Pick up / Drop Off $100.00 per month Ground Transportation - Kisok location and Storage (Optional) $76.00 per month Ground Transportation - Posted Signage (Optional) $35.00 per month Vehicle Access Card* $20.00 ##
Annual Renewal Airport Identification Badge* $30.00
Replacement of Lost or Stolen ID Badge* $50.00
Initial Fingerprint* $110.00
Semi-annual Finger Print Renewal $30.00
Replacement of Lost or Stolen Vehicle Access Card* $50.00 Replacement of Lost Identification Card $30.00
Food Concession in Sprung Structure 10% of Gross
Rental Car Concessions 15% of Gross
Airline Landing Fee $325/landing not to exceed $380
* Airport Fee
** Airport Splits Fee 50/50 with FBO
Highlight = Fee Change from Prior Year

COMMUNITY & ECONOMIC DEVELOPMENT FEE SCHEDULE FY 25-26
Permit/Service Title Fee¹
Adjustment (ADJ) $1,058
Administrative Permit (AP) $651
Administrative Permit - Mobile Business (AP) $476
Administrative Permit - Temporary Outdoor Display and Sales (AP) $98 Administrative Permit - Permanent Outdoor Display (AP) $150 Administrative Permit - Two-Unit Project $1,096
Advisory Design Panel (ADP) Per Advisory Design Panel Rates Appeal Planning & Economic Development Commission Decision to Town Council $1,942 Appeal Staff Decision to Planning & Economic Development Commission $2,310 Certificate of Compliance (COC) Cost Accounted, $500 Deposit CEQA - Environmental Impact Report (EIR) Per Consultant's Cost CEQA - Negative Declaration / Initial Study (ND / IS)
Per Consultant's Cost or
Cost Accounted, $10,000 Deposit
Concept Review (CR) Cost Accounted, $2,500 Deposit
Design Review - Administrative (New Single Family) (ADR) $1,071 Design Review - Administrative (Not New Single Family) $582 Design Review - (Repaint Only) (ADR) $222
Design Review - Major (DR) Cost Accounted, $2,500 Deposit Design Review - Minor (DR) $1,407
Development Agreement (DA) Cost Accounted, $10,000 Deposit District Zoning Amendment - Map Amendment (DZA) Cost Accounted, $6,000 Deposit Film Permit (FP) $50
General Plan Amendment (GPA) Cost Accounted, $10,000 Deposit Landscape Document Package (LDP) $152
Lot Line Adjustment (LLA) $1,096
New Construction Fee (Collected at Building Permit) $.20 sq. ft. of Habitable Space Planning Services Review / Investigation (PSR) Cost Accounted, $500 Deposit Sign Permit - Master Sign Program (New) (SP) Cost Accounted, $1,000 Deposit Sign Permit - Master Sign Program (Amendment) (SP) Cost Accounted, $1,000 Deposit Sign Permit - Permanent Sign (SP) $334
Sign Permit - Temporary Sign (SP)2 $77
Tentative Parcel Map (Includes TPM amendments) (TPM) Cost Accounted, $6,000 Deposit Tentative Tract Map (Includes TTM amendments) (TTM) Cost Accounted, $6,000 Deposit Parcel Map - Urban Lot Split $1,096
Time Extension Request - Major (TER) $1,053
Time Extension Request - Minor (TER) $200

COMMUNITY & ECONOMIC DEVELOPMENT FEE SCHEDULE FY 25-26
Permit/Service Title Fee¹
Tree Removal Permit (TRP) $10
Tree Management Plan (TRP) $100
Use Permit Application (Includes UPA amendments) (UPA) Cost Accounted, $2,500 Deposit Variance (VAR) Cost Accounted, $6,000 Deposit
Zone Code Amendment - Text Amendment (ZCA) Cost Accounted, $6,000 Deposit 2 No fees are required for community event signs per Municipal Code §17.48.090.N.2.a. ¹ Flat fees are applicable when a project does not have a cost accounted component. If any portion of a project is cost accounted, the entire project is billed as a cost accounted project. Only the largest deposit is required for a project with multiple cost accounted

PUBLIC WORKS/ENGINEERING FEE SCHEDULE FY 25-26
Type Note Fee
Grading - Driveway Includes driveway modification (Review, inspection, & encroachment)
$225
Grading - Driveway Residential - Engineered $1,000
Grading - Driveway Commercial - Engineered Cost Acct. - $1,000 Deposit Grading - Standard Limited grading based on limits in Municipal Code 12.08.076 $550 Grading / Improvement Permits - Engineered Cost Acct. - $1,000 Deposit Address Change/New $750
Easement Review $1,000
Encroachment - Major (Engineered Improvements) Cost Acct. - $1,000 Deposit Encroachment - Minor (Non Engineered) $375
Penalties If work commences prior to permit issuance Fees will be doubled Engineering Services - Investigation Cost Acct - $300 deposit Final Map Amendment $1,350
Final Parcel Map Plus time and material after 3rd check $5,800 + cost accounted after 3rd check, per map
Final Tract Map Plus $33.00 per lot/street/easement plus T & M after 3rd check $8,630 + $33/lot/street/easement + cost acct. after 3rd check
Flood Plain Development/Partial/Full Cost Accounted Cost Accounted - $300 deposit Street/Right of Way Abandonment Cost Accounted Cost Acct - $300 deposit New Construction (Long-range planning) Subdivision Ordinance Section 17.08.035 $550 Per unit - collected prior to Final Map Approval
Annexation into special districts Annexation for transit, fractional or in-lieu DIF districts Cost Accounted - not to exceed $10,000 The following fees are for sites where the Town collects the fee / At locations where a private contractor collects the fee the charges may be different Snow Storage Lot - Load Fee Dump Truck or Trailer - 20 Cubic Yards or Less $55 per load + 5% USFS Surcharge Snow Storage Lot - Load Fee Dump Truck or Trailer - 20 Cubic Yards to 40 Cubic Yards $75 per load + 5% USFS Surcharge Snow Storage Lot - Load Fee Dump Truck or Trailer - 40 Cubic Yards or More $85 per load + 5% USFS Surcharge Snow Storage - Land Lease for Town owned property Annual lease for snowfall of less than 200" $.12 per SF of area to be cleared Snow Storage - Land Lease for Town owned property Annual lease for snowfall of greator than 200" $.24 per SF of area to be cleared The following Fees are currently being waived per Council Policy Snow Removal Equipment Use Annual permit for snow removal equipment to utilize public rights of way. Determination if equipment is safe per location.

PUBLIC WORKS/ENGINEERING FEE SCHEDULE FY 25-26
Type Note Fee
Snow Storage, Off-Site Annual permit - Determination if off-site snow removal sites are safe and properly maintained so as not to be a hazard to the public per site.

Highlight = Fee Change from Prior Year

PUBLIC SAFETY FEE SCHEDULE FY 25-26
Item Note Adopted Per Unit
Abandoned Vehicle Abatement Charge Abandoned Vehicle Removal Cost Acct Vehicle Animal Control Calls for Service Fee Calls for Animal Control Service $0 Call Animal Control Citations Animal Control Citations $150 Citation Animal Control Fee Unlicensed dog release from impound fee $100 Animal Animal Control Reports Filed Fee Animal Control Reports Filed $10 Report Animal Control Warnings Animal Control Warnings $0 Warning Animal License Fee Annual Dog License (Altered) $20 Animal Animal License Fee Annual Dog License (Unaltered) $50 Animal Animal License Fee Late penalty for dog license $5 License Animal License Fee Kennel License Fee $300 License
Animal License Fee Kennel License Late Penalty $50 License Animal Quarantine Fee Animal Quarantine $275 Animal
Clearance Letter Fee Clearance Letter Processing $20 Letter Concealed Weapon Permit Fee: Amendment Concealed Weapon Permit Processing: Amendment $10 Permit Concealed Weapon Permit Fee: New Concealed Weapon Permit Processing: New $150 Permit Concealed Weapon Permit Fee: Renewal Concealed Weapon Permit Processing: Renewal $25 Permit Fingerprint Service Fee Fingerprint Processing $40 Livescan Garage Sale Permit Fee Garage Sale Regulation $0 Permit Noise Disturbance Response Call Back Fee Fourth Call for Special Police Security Private Parties/Gatherings/Events $750 4th & Each sub. call within 12 month Noise Disturbance Response Call Back Fee Second Call for Special Police Security Private Parties/Gatherings/Events $250 2nd call in 12 month period Noise Disturbance Response Call Back Fee Third Call for Special Police Security Private Parties/Gatherings/Events $500 3rd call in 12 month period Police Accident Investigation & Report Fee Written Report: Limited Investigation $10 Accident Police Accident Investigation & Report Fee Written Report: Significant Investigation $10 Accident Police False Alarm Charge Police False Alarm-Business 1st Call in 6 Months $0 Incident Police False Alarm Charge Police False Alarm-Business 2nd Call in 6 Months $52 Incident Police False Alarm Charge Police False Alarm-Business 3rd Call in 6 Months $104 Incident Police False Alarm Charge Police False Alarm-Business 4th Call in 6 Months $208 Incident Police False Alarm Charge Police False Alarm-Business 5th & Subsequent Calls in 6 Months $416 Incident Police False Alarm Charge Police False Alarm-Residential 1st Call in 6 Months $0 Incident Police False Alarm Charge Police False Alarm-Residential 2nd Call in 6 Months $34 Incident Police False Alarm Charge Police False Alarm-Residential 3rd Call in 6 Months $68 Incident Police False Alarm Charge Police False Alarm-Residential 4th Call in 6 Months $136 Incident Police False Alarm Charge Police False Alarm-Residential 5th & Subsequent Calls in 6 Months $272 Incident Police Report Fee Police Report Copying $0.10 Per page
Special Police Service Fee Special Service-Film Traffic Control $48.50 Per Hour Taxicab Driver Permit Fee Taxicab Driver Permit Processing $64 Permit Taxicab Permit Fee Taxicab Permit Processing $346 Permit Taxicab Vehicle Inspection Fee Taxicab Vehicle Inspection $10 Vehicle

PUBLIC SAFETY FEE SCHEDULE FY 25-26
Item Note Adopted Per Unit
Traffic Collision Photo Photo Copying - First Photo $10 Photo (new fee) Traffic Collision Photo Photo Copying - Multiple Photos $20 Two or more photos (new fee) Vehicle Impound Fee Administration of Vehicle Impound/Storage Fee $200 Vehicle Vehicle Inspection Vehicle Citation Issuance $0 Vehicle Video Copy Fee Copy of In-Car Video and BWC Video $30 Incident Vehicle Inspection Vehicle Citation Issuance-Arrest $0 Vehicle Vehicle Inspection Fee Vehicle Equipment Citation Inspection $10 Vehicle Vehicle Inspection Fee VIN Verification ($20 Increase) $50 Vehicle Wild Animal Call Fee Wild Animal Call $0 Call
Parking Citations:

Parking Citations 4000a CVC Unregistered Vehicle $110
Parking Citations 5200a Missing License Plate $110
Parking Citations 5204a CVC No Current Tab Displayed $110 Parking Citations 21209a CVC Parked in a Bicycle Lane $110 Parking Citations 22500a CVC Parked in Intersection $110 Parking Citations 22500b CVC Parked in Crosswalk $110
Parking Citations 22500d Parked Within 15ft of Fire Department Driveway $110 Parking Citations 22500e CVC Blocking Driveway $110
Parking Citations 22500f CVC Parked on Sidewalk $110
Parking Citations 22500H CVC Double Parking $110
Parking Citations 22500i CVC Bus Zone $110
Parking Citations 22502a CVC Parking over 18" from Right Curb or Wrong Way $110 Parking Citations 22507.8a CVC Parking in Handicapped Zone $550 Parking Citations 22514 CVC Parked at Fire Hydrant $150 Parking Citations 22500.1 CVC Parked in Fire Lane $150
Parking Citations 22505a1 CVC Interfere With Traffic $110 Parking Citations 22505b CVC Park/Stand/Stop on State Highways $110 Parking Citations 22523a CVC Abandoned Vehicle $110
Parking Citations MC 10.12.100 No Street Parking Nov 1-April 30 $110 Parking Citations MC 10.12.106 Obstructing Snow Removal $220 Parking Citations MC 10.12.30 72-hour Parking $110
Parking Citations MC 10.12.040 No Parking Zones Designated $110 Parking Citations MC 10.12.080 Angle Parking Prohibited $110 Parking Citations MC 10.12.082 Time Restricted Parking $110 Parking Citations MC 10.12.084 Designated Zone $110
Parking Citations MC 10.32.020 No Camping Town Roads $110 Highlight = Fee Change from Prior Year

Updated: 6/6/2025 PRC Approved: 2/4/2025 TC Approved: 2/19/2025 TC Approved: June 18, 2025 Item Note
Community
Programming
Facility Rental
(FUA)
NonProfit/Govt.

Fee (-20%)
50%
Discount
Limited
Time Fee
Monthly
Membership
Fee
2025/26
FEES Change/Notes
Administrative Permit for Events Administrative Permit for Events NA $ 250.00 per event Administrative Permit for Events Administrative Permit for Events that require a road closure NA $ 500.00 Direct cost recovery fee for temp. road closure requiring council resolution Special Event Equipment Use Deposit Event organizers use town purchased equipment NA $ 250.00 per event Amenities Enhancement Program Park bench with back - includes plaque and installation NA $ 2,500.00 Renews after 10 years Community Proamming Fee For use at specified Parks and Recreation Facilities NA $ 5.00 For individuals/organizations to utilize Town-owned or managed parks and facilities for multi-day recreational programs and activities. Liability insurance required.

XXXXX PICKLEBALL COURTS/MULTI-USE COMPLEX
Tournament Rental Fee 6 Courts/entire rink area $ 48.00 $ 60.00 Per hour - must have approval from Director, includes 2employee Pickleball Court Rental 1 court $ 14.00 $ 17.50 Per court per hour for exclusive use ONLY Cleaning Fee Facility Cleaning Fee NA $ 100.00 Cleaning Fee 60010 COMMUNITY CENTER
Community Center - Contractual Agreement Any org. with a contractual arrangement with TOML As specified by contract Community room Rental Fee $ 5.00 $ 27.20 $ 34.00 Per hour - 2 hour min.

Community room Rental Fee $ 176.00 $ 220.00 Per day (8 hours) Set Up Charge Setup Fee NA $ 50.00 Added to reservation if facility set-up required Cleaning Fee Facility Cleaning Fee NA $ 100.00 Cleaning Fee Parking Lot Parking Lot Rental $ 16.00 $ 20.00 Per hour 56815 EDISON THEATRE
Contractual Agreement Any org. with a contractual arrangement with TOML As specified by contract The Library/Conference Room Rental Fee $ 26.00 $ 32.50 Per hour - 2 hour min.

Edison Theatre Rental Fee NA $ 125.00 Min. 4 hours
Edison Theatre Rental Fee NA $ 220.00 Per day (8 hours) Technical Assistance Stage, sound, lights, etc. $ 48.00 $ 60.00 Per hour Parking Lot Parking Lot Rental $ 16.00 $ 20.00 Per hour Cleaning Fee Facility Cleaning Fee NA $ 100.00 Cleaning Fee 60012 COMMUNITY CENTER TENNIS COURTS
Tennis Courts - Contractual Agreement Any org. with a contractual arrangement with TOML As specified by contract Tennis Courts Rental Fee Rental Fee $ 14.00 $ 17.50 Per court per hour for exclusive use Tournament Rental Fee 1-4 Courts $ 48.00 $ 60.00 Per hour - must have approval from Director, includes 2 employee 60020 SHADY REST PARK
Shady Rest Park - Contractual Agreement Any org. with a contractual arrangement with TOML As specified by contract Picnic Shelter - Rental Fee Rental Fee $ 27.20 $ 34.00 Per hour - 2 hr. min Cleaning Fee Facility Cleaning Fee NA $ 100.00 Cleaning Fee Softball Field - Rental Fee Rental Fee $ 14.00 $ 17.50 Per hour - 2 hour min.

Skate Park Rental Fee $ 14.00 $ 17.50 per hour
Volleyball Court - Rental Fee Rental Fee $ 14.00 $ 17.50 Per hour - 2 hour min.

Basketball Court - Rental Fee Rental Fee $ 14.00 $ 17.50 Per hour - 2 hour min.

Soccer Field - Rental Fee Rental Fee $ 14.00 $ 17.50 Per hour - 2 hour min.

Shady Rest DiscGolfPark - Rental Fee Rental Fee $ 14.00 $ 17.50 Per hour - 2 hour min.

Parking Lot Rental Fee Parking Lot Rental $ 16.00 $ 20.00 Per hour Tournament Rental Fee Rental Fee $ 48.00 $ 60.00 Per hour - must have approval from Director, includes one amenity rental and 2 employee 60022 MAMMOTH CREEEK PARK
Grass Area Rental Fee $ 14.00 $ 17.50 Per hour - 2 hr. min Picnic Shelter Rental Fee Picnic Shelter Rental $ 16.00 $ 20.00 Per hour - 2 hr. min Parking Lot Rental Fee Parking Lot Rental $ 16.00 $ 20.00 Per hour 66200 TRAILS END PARK
Picnic Shelter - Contractual Agreement Any org. with a contractual arrangement with TOML As specified by contract Picnic Shelter Rental Fee Picnic Shelter Rental $ 16.00 $ 20.00 Per hour - 2 hr. min Parking Lot Rental Fee Parking Lot Rental $ 16.00 $ 20.00 Per hour Picnic Shelter/Parking Lot Cleaning Fee Cleaning fee NA $ 100.00 56811 WHITMORE RECREATION AREA
Track and Sports Field - Contractual AgreementAny org. with a contractual arrangement with TOML As specified by contract Track Rental Fee Track & Sports Field Rental $ 27.20 $ 34.00 Per hour - 2 hour min.

Synthetic Turf Rental Fee $ 27.20 $ 34.00 Per hour - 2 hour min.

Ball Field Rental Fee Ball Field Rental $ 14.00 $ 17.50 Per hour Tournament Rental Fee Rental Fee $ 48.00 $ 60.00 Per hour - must have approval from Director, includes one amenity rental and 2 employee Parking Lot Rental Fee Parking Lot Rental $ 16.00 $ 20.00 Per hour Facility Cleaning Fee Cleaning Fee NA $ 100.00
56118 WHITMORE POOL
Whitmore Pool Any org. with a contractual arrangement with TOML As specified by contract Whitmore Pool Admission - Adult (18-64) NA $ 7.00 Per entry 2025-26 Parks and Recreation Department Master Fee Schedule

Item Note
Community
Programming
Facility Rental
(FUA)
NonProfit/Govt.

Fee (-20%)
50%
Discount
Limited
Time Fee
Monthly
Membership
Fee
2025/26
FEES Change/Notes
Whitmore Pool Admission - Senior (65-79 yrs.)/Military/College student/First Responder NA $ 6.00 Per entry Whitmore Pool Admission - Infant (4 and under) NA FREE FREE with paid adult Whitmore Pool Admission - Senior (80+ yrs./ID) NA FREE Per entry Whitmore Pool Admission - Youth (5-17) NA $ 5.00 Per entry Whitmore Pool Inyo/Mono K-12 Student w/School ID NA $ 4.00 Per entry Whitmore Pool Community Special NA $ 5.00 Per entry
Whitmore Pool Season membership - must be paid member of Mammoth Lakes Swim Team NA $ 45.00 Per season Whitmore Pool, RecZone & Ice Rink Membership - Fully Transferable NA NA NA $ 450.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Family (2 Adult Passes - Kids Swim, Play and Skate for FREE) NA $ 300.00 $ 60.00 $ 600.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Adult (18-64 yrs.) NA $ 150.00 $ 30.00 $ 300.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Senior (65-79 yrs.), Military, College students and First Responders NA $ 130.00 $ 26.00 $ 260.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Senior (80+ yrs.) NA $ - $ - $ - Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Youth (5-17 yrs.) NA $ 115.00 $ 23.00 $ 230.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Infant (<4 yrs.) NA $ - $ - $ - Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool, RecZone & Ice Rink Membership - Inyo/Mono K-12 Student w/School ID NA $ 50.00 $ 10.00 $ 100.00 Includes Open Play + Public swim sessions + Skate sessions Whitmore Pool Punch Pass (5) Adult "Swim Pass" NA $ 28.00 5th swim FREE Whitmore Pool Punch Pass (5) Senior (65-79)/Military/College student and First Responder "Swim Pass" NA $ 24.00 5th swim FREE Whitmore Pool Punch Pass (5) Inyo/Mono K-12 Student "Swim Pass" NA $ 16.00 5th swim FREE Whitmore Pool Punch Pass (5) Youth "Swim Pass" NA $ 20.00 6th swim FREE Whitmore Pool Water Polo League NA $ 125.00 per team
Whitmore Pool Shower NA $ 3.00 Per entry
Whitmore Pool Organized Group Rate (10+ people) - All ages NA $ 5.00 Per entry Whitmore Pool Organized Group Rate - Child for Husky Club NA $ 2.50 Husky Club Whitmore Pool Tournament Rental fee (pool rental/swim meet) NA $ 60.00 Per hour - must have approval from Director Whitmore Pool Pool Rental Fee $ 128.00 $ 160.00 Per hour - includes 2 lifeguards Whitmore Pool Single Lane Pool Rental $ 24.00 $ 30.00 Per hour - includes 2 lifeguards Whitmore Pool Pool Rental Fee - MLST Practice Sessions NA $ 37.50 Per hour - includes 1 lifeguard Whitmore Pool Group/Party Area Rental Space $ 20.00 $ 25.00 Per hour, includes 2 tables + chairs (2 hr. minimum) Whitmore Pool Instructional Program NA $ 16.00 New per session Whitmore Pool Group Swim Lessons NA $ 70.00 8-day session, for 30 minutes/day Whitmore Pool Private Swim Lessons NA $ 50.00 Per 30 minutes Whitmore Pool Recreational Program Fee NA $ 12.00 per session Whitmore Pool Water Safety Program NA $ 10.00 per session Parking Lot Parking Lot Rental $ 16.00 $ 20.00 Per hour 56120 Community Recreation Center /LA Kings Ice at Mammoth Lakes Ice Rink Any org. with a contractual arrangement with TOML As specified by contract Ice Rink Adult Admission (18-64 yrs.) NA $ 17.00 Per session - $23 with rental Ice Rink Youth Admission (5-17 yrs.) NA $ 13.00 Per session - $19 with rental Ice Rink Senior (65-79 yrs.), Military, College students and First Responders Admission NA $ 14.00 Per session - $20 with rental Ice Rink Senior (80+ yrs./ID) Admission NA FREE Per session - skate rental not included Ice Rink Community Special (5+) Admission NA $ 10.00 Per session (includes rental) Ice Rink Infant Admission (4 and under) NA FREE FREE with paid adult - skate rental not included Ice Rink Skate Rental NA $ 6.00 Per session
Ice Rink Skate Assist Aids NA $ 15.00 Per session
Ice Rink Helmet Rental NA FREE FREE with paid admission/rentals Ice Rink Organized Group Rate (Youth+) - min. 10 NA $ 13.00 Per session (includes rental) - limited to available sessions Ice Rink Inyo/Mono K-12 Student w/School ID Admission NA $ 5.00 Per session use, includes rental Ice Rink Skate Sharpening NA $ 15.00 Per pair (hockey/figure skates) Ice Rink Private Skating Lessons NA $ 50.00 Per 30 minute session based on age/ability level of student Ice Rink Instructional Programs - per session NA $ 20.00 per session: includes skating, curling, hockey, etc.

Ice Rink Recreational Programs - per session NA $ 15.00 per session Ice Rink Adult Play Fee - non instructional (hockey/curling) NA $ 15.00 Per session Ice Rink Adult Play Pass - non instructional (hockey/curling) NA $ 60.00 5th session free Ice Rink Adult Ten Play Pass NA $ 120.00 10 sessions including: Drop-in hockey, stick-time, curling ($200 value) Ice Rink Youth Play Fee - non instructional (hockey/curling) NA $ 7.50 Per session Ice Rink Youth Play Pass - non instructional (hockey/curling) NA $ 30.00 5th session free Ice Rink Adult Hockey League - Fall (8+2 weeks) NA $ 150.00 Per Player + USA Hockey Membership Ice Rink Adult Hockey League - Winter (12+2 weeks) NA $ 250.00 Per Player + USA Hockey Membership Ice Rink Adult Curling League NA $ 250.00 Per team (min-4 players) - includes 1 drop-in session/week during league period Ice Rink, Whitmore Pool & RecZone Membership - Fully Transferable NA NA NA $ 450.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Family (2 Adult Passes - Kids Swim, Play and Skate for FREE) NA $ 300.00 $ 60.00 $ 600.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Adult (18-64 yrs.) NA $ 150.00 $ 30.00 $ 300.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Senior (65-79 yrs.), Military, College students and First Responders NA $ 130.00 $ 26.00 $ 260.00 Includes Open Play + Public swim sessions + Skate sessions

Item Note
Community
Programming
Facility Rental
(FUA)
NonProfit/Govt.

Fee (-20%)
50%
Discount
Limited
Time Fee
Monthly
Membership
Fee
2025/26
FEES Change/Notes
Ice Rink, Whitmore Pool & RecZone Membership - Senior (80+ yrs.) NA $ - $ - $ - Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Youth (5-17 yrs.) NA $ 115.00 $ 23.00 $ 230.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Infant (<4 yrs.) NA $ - $ - $ - Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Inyo/Mono K-12 Student w/School ID NA $ 50.00 $ 10.00 $ 100.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink Ice Rental - non-peak $ 280.00 $ 350.00 Per hour - prior to noon and after 8:00pm (subject to availability). Includes skate rentals for 20 ppl
Ice Rink Ice Rental - peak time $250.00 $ 400.00 $ 500.00 Per hour rate - between noon and 8:00pm (subject to availability). Includes skate rentals for 20 ppl
Ice Rink Ice Rental - MLYH Practice Sessions NA $ 90.00 Per hour rate - subject to availability and Facility Use Agreement Ice Rink Curling Sheet rental NA $ 130.00 Per hour - includes one lane, stones, equipment and ice prep Ice Rink Curling Sheet rental set-up NA $ 70.00 Per hour - includes one lane, stones, equipment and ice prep Ice Rink Birthday Party Packages NA $ 100.00
2 hours. Includes party space, tables, chairs, linens ($6 skate rental fee/child) - no cost for memberships
Ice Rink Small Multi-Purpose Space $ 20.00 $ 25.00 Per hour, includes 2 tables + chairs (2 hr. minimum) Ice Rink Large Multi-Purpose Space $ 40.00 $ 50.00 Per hour, includes 6 tables + chairs (2 hr. minimum) 60002 Community Recreation Center /Summer
RecZone Any org. with a contractual arrangement with TOML As specified by contract RecZone 1 Court Rental $ 24.00 $ 30.00 Per court / per hour, includes equipment RecZone 3 Court/Rink Rental $ 60.00 $ 75.00 Per hour, includes equipment RecZone Small Multi-Purpose Space (Birthday party for 12 children) $ 20.00 $ 25.00 Per hour, includes 2 tables + chairs (2 hr. minimum) RecZone Large Multi-Purpose Space (Birthday party for 12+ children) $ 40.00 $ 50.00 Per hour, includes 6 tables + chairs (2 hr. minimum) RecZone Facility Rental - subject to availability $ 200.00 $ 250.00 Per hour, includes equipment (4hr min rental - max. 12 hr. rental). 50% deposit required at time of reservation.

RecZone Admission - Adult (18-64 yrs.) NA $ 7.00 Per entry + equipment RecZone Admission - Senior (65-79 yrs.), Military, College students and First Responders NA $ 6.00 Per entry + equipment RecZone Admission - Senior (80+ yrs./ID) NA FREE Per entry + equipment RecZone Admission - Youth (5-17) NA $ 5.00 Per entry + equipment RecZone Admission - Infant (4 and under) NA FREE With paying adult RecZone Community Special NA $ 5.00 Per entry + equipment RecZone Inyo/Mono K-12 Student w/School ID NA $ 4.00 Per entry + equipment RecZone Five Fun Pass - Adult NA $ 28.00 5th visit Free RecZone Five Fun Pass - Senior (65-79 yrs.)/Military/College student and First Responders NA $ 24.00 5th visit Free RecZone Five Fun Pass - Youth NA $ 20.00 5th visit Free RecZone Five Fun Pass - Inyo/Mono K-12 Student NA $ 16.00 6th visit Free Ice Rink, Whitmore Pool & RecZone Membership - Fully Transferable NA NA NA $ 450.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Family (2 Adult Passes - Kids Swim/Play for FREE) NA $ 300.00 $ 60.00 $ 600.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Adult (18-64 yrs.) NA $ 150.00 $ 30.00 $ 300.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Senior (65-79 yrs.)/Military/College/First Responders NA $ 130.00 $ 26.00 $ 260.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Senior (80+ yrs.) NA $ - $ - $ - Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Youth (5-17 yrs.) NA $ 115.00 $ 23.00 $ 230.00 Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Infant (<4 yrs.) NA $ - $ - Includes Open Play + Public swim sessions + Skate sessions Ice Rink, Whitmore Pool & RecZone Membership - Inyo/Mono K-12 Student w/School ID NA $ 50.00 $ 10.00 $ 100.00 Includes Open Play + Public swim sessions + Skate sessions RecZone Camp Mammoth 4.5-day session (Mon-Thu 9am-4pm, Fri 9am-12pm) NA $ 185.00 CRC product for TK-K and Grades 1-2 RecZone Kids Club (After camp program at Mammoth RecZone (Monday-Thursday, 4-6pm) NA $ 15.00 per session RecZone Recreation Programs - Drop In NA $ 12.00 Kids Club/session RecZone Instructional Program - Drop In NA $ 16.00 Per person, per session RecZone Private Lessons NA $ 50.00 Per 30 minute session RecZone Youth Leagues (self-regulated) NA $ 5.00 Per child/session RecZone Youth Leagues (with officials) NA $ 10.00 Per child/session RecZone Adult/Youth Tournaments NA $ 125.00 Per team. Includes Volleyball, Basketball, Futsal and Dodgeball RecZone Adult Leagues (self-regulated) NA $ 250.00 Per team. 10 weeks. Includes Volleyball and Dodgeball.

RecZone Adult Leagues (with officials) NA $ 400.00 Per team. 10 weeks. Includes Basketball and Futsal.

RecZone Birthday Party Package NA $ 60.00
2 hours. Includes party space, tables, chairs, linens + One court (admission/rentals included
RecZone Youth Special Event Participant Fee NA $ 5.00 Per entry 432 RECREATION PROGRAMS
ADULT
Adult Beach Volleyball Tournament Shady Rest Park Volleyball Courts NA $ 80.00 Per team Adult Indoor Soccer League MHS Gym - winter NA $ 475.00 Per team Adult Softball League Whitmore/Shady Rest NA $ 770.00 Per team Adult Summer Soccer League Whitmore NA $ 790.00 Per team Volleyball League Indoors / self regulated NA $ 185.00 Per team Private Lesson (30 mins) 30 minutes NA $ 50.00 Per session

Item Note
Community
Programming
Facility Rental
(FUA)
NonProfit/Govt.

Fee (-20%)
50%
Discount
Limited
Time Fee
Monthly
Membership
Fee
2025/26
FEES Change/Notes
Instructional Programs - DROP IN NA $ 16.00 Per session. Includes Tennis Recreational Programs - Drop In NA $ 12.00 Per session. Includes Tennis YOUTH
Summer Camps 4.5-day session (Mon-Thu 9am-4pm, Fri 9am-12pm) NA $ 185.00 Includes Bike Camp, Camp Mammoth, Nature Camp Signature Summer Camps 4.5-day session (Mon-Thu 9am-4pm, Fri 9am-12pm) NA $ 254.00 Includes Adventure, Aquatics, Art, Backpacking, C.I.T., Climbing, Mountain Biking, Wilderness, & Youth Theatre Camps
Explorer Camps 5-day session (Mon-Fri 9am-12pm) NA $ 163.00 Wave Rave Camp 3-day session (Wed-Fri 9am-4pm) NA $ 163.00 Wave Rave Camp - Explorer 3-day session (Wed-Fri 9am-12pm) NA $ 100.00 Youtheatre NA $ 254.00 Fees set by Instructor/Town Staff - per contract Instructional Programs NA $ 16.00 Per session
Recreational Programs - per session NA $ 12.00 per session Private Lesson (30 mins) NA $ 50.00 Per Session. Includes up to 3 students. Includes Tennis

BUILDING DIVISION FEE SCHEDULE
Fiscal Year 2025-2026
Building Valuation
The valuation to be used in computing permit fees under any of the provisions of this Fee Schedule shall be determined by the Building Official. The valuation shall be the total of all construction work for which the permit is issued including all finish work, roofing, electrical, plumbing, heating, air conditioning, elevator, fire extinguishing systems, and any other permanent construction and equipment. Valuation shall be taken at the contract price as approved by the Building Official or adopted edition of the International Code Council’s Building Valuation Data Table.

Building Division Fees
Where plans are incomplete, inaccurate, or changed so as to require additional plan review beyond three plan checks, an additional plan review fee shall be charged at the hourly rate of $90.00 per hour for in-house plan checks and at the hourly rate of the outside plan check firm if the plans are routed to an outside plan checker.

1. New Structures and Additions
The building permit fee for a new structure or an addition to an existing structure shall be based on the square foot construction costs from the International Code Council’s Building Valuation Table as adopted by the Town and multiplied by a factor of 0.032. The Table in effect for fee calculations will be the most recent table in effect as July 1 of the current fiscal year. For new structures and additions, 10% of the building permit fee will be collected at the time of permit submittal and is non-refundable. The balance of the building permit fee as well as all other applicable fees will be due at the time of permit issuance.

2. Alterations, Repairs, Remodels, and all other projects The building permit fee for alterations, repairs, remodels, and all other projects (e.g. retaining wall) other than new structures or additions to existing structures shall be based on the Building Division Valuation Table. For alterations, repairs, remodels and all other projects with valuations greater than $30,000, 10% of the building permit fee will be collected at the time of permit submittal and is non-refundable. The balance of the building permit fee as well as all other applicable fees will be due at the time of permit issuance.

Building Division Valuation Table
Valuation Fee
$0.00 - $10,000 $225.00
$10,001 - $50,000 $520.00 + 0.01926 x valuation over $10,000 $50,001 - $300,000 $1,390.00 + 0.01526 x valuation over $50,000 $300,001 - $1,000,000 $5,210.00 + 0.01326 x valuation over $300,000 $1,000,001 - $3,000,000 $14,495.00 + 0.01318 x valuation over $1,000,000 $3,000,001 - $6,000,000 $40,860.00 + 0.01238 x valuation over $3,000,000 $6,000,001 - $9,999,999 $78,005.00 + 0.00840 x valuation over $6,000,000

3. Large Project Permit Fees
The building permit fee for large projects, as defined below, will be a deposit collected at the time of permit submittal, unless the Town approves an alternative fee payment schedule in writing for a specific project. The project will be cost accounted, and any unused funds will be refunded to the applicant upon finalization. Each separate building or structure will be calculated individually for qualification.
1 Project type Valuation Cost accounted, deposit
amount
New Structures and Additions Permits at or above $5,000,000 valuation $160,000.00
Alterations, Repairs, Remodels,
and all other projects
Permits at or above
$10,000,000 valuation $111,604.95

4. Manufactured/Mobile Home Installation
A. Conventional installation (tie downs or similar) per module - $225.00 B. Manufactured/Mobile home on a permanent foundation - Building Division fees for mobile home installation on a permanent foundation system shall be calculated by the Building Division Valuation Table.

1 Cost accounted projects require an executed Agreement for Payment of Costs of Development Application Processing Form prior to issuance of a building permit.

5. Re-Roofing / Siding Permit
Fee is calculated on each 100 square feet of re-roof or siding area in project (100 sq. ft. = 1 square).

Each separate building or structure must be calculated individually.

Square Feet of Roof Fee
Less than 5 squares $45.00
5 or more squares $135.00

6. Special Service Fees
Fees are based on the hourly rate of $90 per hour for processing and/or inspection services.

Service Fee
Appeals Board Application $200.00
Demolition Permit – Up to $10,000 demo value $90.00
Demolition Permit - Greater than $10,000 demo value $225.00 Inspection Request – one (1) inspection – Misc. $45.00
Issuance of Duplicate Certificate of Occupancy or Final Letter $45.00
LPG Upgrade (new tank, change line, change tank, etc.) $90.00 per tank Permit Research / Miscellaneous Services Cost Accounted $90.00 Deposit
Re-inspection Fee $45.00
Change of Use or Occupancy Permit – no new construction proposed $225.00
Temporary Certificate of Occupancy $225.00
Water Heater Permit $45.00
Woodstove Permit $90.00
Work Done without a Permit Double the building
permit fee
* Limited Scope Permit – Value of less than $1,000 - No formal plan check $45.00
* Limited Scope Permit – Value of $1,000 – to $40,000 - No formal plan check $60.00
* Limited Scope Permit – Value of more than $40,000 - No formal plan check
$225.00 for every
$100,000 valuation or
fraction thereof
Pool or Spa Permit – excluding any structural work or
accessary structures $225.00
* All permits are reviewed by the Building Division but not all permits are placed into the formal plan check queue for processing.

7. Document Management / Archive Fee
Type of Submittal Fee
All submittal items that are 8 ½” x 11” up to and including 11”x 17” and larger sized submittals of 10 pages or less $25.00 Submittal of items larger than 11” x 17” containing more than 10 pages $300.00

8. Strong Motion Instrumentation Program, State of California (SMIP) The California Strong Motion Instrumentation Program (CSMIP) was established in 1972 by California Legislation to obtain vital earthquake data for the engineering and scientific communities through a statewide network of strong motion instruments. When the planned network is completed, statewide coverage will ensure that strong ground motion for any moderate to larger size earthquake in the state will be recorded.

Type of Construction Fee
Residential 0.00013 x construction valuation
Commercial 0.00028 x construction valuation

9. California Building Standards Administration Special Revolving (BSASRF) On September 30, 2008 Governor Schwarzenegger signed SB 1473 into law and it took effect on January 1, 2009. Among other things, the bill provides for the creation of the Building Standards Administration Special Revolving Fund, which is established in the State Treasury. Money deposited in this fund will come from a surcharge on both residential and nonresidential building permits. The rate is as follows:
$1.00 for every $25,000 or fraction there of construction value.

10. Certified Access Specialist program (CASp) Fee
Per Senate Bill 1186, a four-dollar ($4) additional fee is to be paid by any applicant for a local business license, permit or similar instrument when it is issued or renewed. If no such instrument exists, the fee is to be paid by an applicant for a building permit. The fee is divided between the local entity that collected the funds, which retains 90 percent, and DSA, which receives 10 percent.

11. New Development Fee (MC Section 15.16.020)
This fee is collected for all new residential, commercial, and industrial construction for the purpose of Town Long Range Planning. The fee is twenty cents ($0.20) per square foot of gross building area, exclusive of parking and open walkway and deck areas. ($0.20 x square footage of habitable area)

12. Fees for Rooftop Solar Energy Systems (Government Code Section 66015) A. Residential rooftop solar energy system that produces current electricity: $450 plus $15 per kilowatt for each kilowatt above 15kw.

B. Commercial rooftop solar energy system that produces current electricity: $1,000 plus $7 per kilowatt between 51kw and 250kw, plus $5 per kilowatt for each kilowatt above 250kw.

13. Public Art Fee
The Town's public art fee is established and explained in Section 15.18.070 of the Municipal Code.

Please refer to that Code section for a detailed explanation. In general, a project applicant is either required to install an artwork approved by the Town or to pay an in -lieu fee. The in -lieu fee is a percentage of building valuation data: 1 % for new commercial, office, and industrial construction; 1% for remodel and reconstruction projects involving existing commercial, office, or industrial property resulting in the addition of habitable square feet and /or a change in use; and 0.5% for new construction of two or more units of single - family housing (transient or nontransient), mobile homes, and multi -unit housing (transient or nontransient). Nothing in this fee schedule shall be deemed to supersede Section 15.18.070, and the provisions of the ordinance shall prevail in the event of any inconsistency between the ordinance and this fee schedule. The Town’s Public Art Fee is reduced to $0.00 through July 31, 2026, for all projects pursuant to Town Council Resolution 25-__.

DEVELOPMENTAL IMPACT FEE SCHEDULE
Refer to Municipal Code Section 15.16 and Resolution 15-32 (Adopted by Town Council 7/1/2015 ) and Ordinance 19-01 (Adopted by Town Council 4/3/2019) for Details The DIF fees in the Table below (Town DIF Fees) shall be adjusted automatically each fiscal year by a percentage equal to the Construction Cost Index as published by Engineer News Record for the preceding twelve months.

A studio or one-bedroom unit shall be considered one-half unit for the purposes of calculating DIF fees.

Development Impact Fee for Other Districts
Development Impact Fee for Fire District as of August 26, 2016 Facility Single Family
(Per Unit)
Mobile
Home (Per
Unit)
Multi-Unit
(Per Unit)
Lodging
(Per Room)
Commercial
(Per Square
Foot)
Offices & Other
Services (Per
Square Foot)
Industrial (Per
Square Foot)
Institutional
(Per Square
Foot)
Police $214 $182 $222 $429 $1.47 $0.58 $0.38 $0.81
Vehicle
Circulation
$380 $198 $263 $237 $0.82 $0.32 $0.21 $0.44
Multi-Modal
Circulation
$1,981 $1037 $1,383 $1,242 $4.29 $1.68 $1.06 $2.35
Storm Drainage $1,204 $655 $836 $623 $0.12 $0.12 $0.39 $0.51 General
Facilities &
Equipment
$1,009 $858 $1,055 $616 $0.94 $0.94 $0.39 $0.51
Parkland and
Recreation
$1,016 $866 $1,063 $760 $0.00 $0.00 $0.00 $0.00
Subtotal Town
Fees
$5,802 $3,797 $4,821 $3,907 $7.64 $3.64 $2.43 $4.56
Facility Single family
Non-transient
Single family
Transient
Mobile Home Multi-unit Non
Transient
(per unit)
Multi-unit
Transient
(per unit)
Commercial
and Office (per
unit)
Industrial (per
unit)
Library Fees $2,001 $340 $1,721 $1,721 $340 -
-
Child Care Fees $374 $624 $374 $374 $624 -
-
Subtotal Other Fees $2,375 $964 $2,095 $2,095 $964
Facility Single family
Non-transient
Per unit
Single family
Transient
Per unit
Mobile Home
Per unit
Multi-unit
Non
Transient
Per unit
Multi-unit
Transient
Per unit
Commercial
and Office
Per 1,000sf
Industrial
Per 1,000sf
Hotel
Per unit
Fire District
Fees
$1,526 $2,014 $1,526 $961 $2,014 $2,610 $1,282 $1,007

HOUSING IMPACT MITIGATION FEE SCHEDULE
The Housing Impact Mitigation Fee Schedule set forth below is established pursuant to Municipal Code Chapter 17.132, and Resolution 25-__ (Adopted by Town Council 6/18/2025) and Ordinance 15-03 (Adopted by Town Council 6/3/2015).

Housing Impact Mitigation Fees apply to new development, non-residential additions, and conversions of uses that are not exempt pursuant to Section 17.132.100. Credit for housing mitigation may be applied consistent with Section 17.132.030.B.

Use
Category Use Typesi Feeii
,
iii Additional Information
Residential Single family homes, multifamily (MF) units$8,905 per unit
Exemptions include additions, RMF-1
Zone MF projects of 4 or fewer units
where average habitable s.f. does
not exceed 1,300 per unitiv, legal
secondary units, and apartments
Lodging Hotels, motels $5,937 per
room
Room = a hotel or motel key
Fee includes accessory uses in a
lodging project (e.g., retail,
restaurant, conference, etc.)
Retail/
Restaurants
General retail, bars, cafés,
restaurants, coffee shops
$3.26 per
gross
square foot
Any non-residential development that
would not contribute new demand for
employment or housing (e.g.,
replacement of an existing use or
addition of non-habitable s.f.) or
would generate no more than one
total new employee is exempt
Office Offices providing accounting,
advertising, architectural,
counseling, research, graphic
design, interior design, legal,
and/or similar services
$3.26 per
gross
square foot
Light
Industrial
Manufacturing, recycling
facility
$1.63 per
gross
square foot
Service
Uses
Banks, day care centers,
maintenance services, medical
services, personal services
$3.26 per
gross
square foot
i Use types identify examples included within each use category. Use types do not list every type of development or use that would be included within each use category. The Community and Economic Development Director shall determine the appropriate use category(ies) for a project (Section 17.132.040.B). ii Fees shall be paid at time of building permit issuance. However, applicants for residential projects shall be allowed to pay at time of final inspection (prior to issuance of any certificate of occupancy) if a contract to pay the housing impact mitigation fee at time of final inspection is executed pursuant to Government Code 66007. iii Instead of paying the fee, housing mitigation can be satisfied through the provision of on-site or off-site housing, conveyance of land, or an alternate housing mitigation plan in accordance with Chapter 17.132. iv This exemption applies to mobile homes located in the Mobile Home Park Zone.

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE

OF CALIFORNIA, ESTABLISHING AND UPDATING A SCHEDULE OF FEES AND

CHARGES FOR TOWN SERVICES
WHEREAS, the Town of Mammoth Lakes has conducted a review and analysis of its services, the costs reasonably borne in providing those services, the beneficiaries of those services, and the revenues produced by those paying fees and charges for special services; and WHEREAS, the Town wishes to comply with both the letter and the spirit of Article XIIIB of the California Constitution and limit the growth of taxes; and WHEREAS, the Town desires to continue to implement its policy of recovering a range of the costs reasonably borne in providing specific services of a voluntary and limited nature, such that general taxes are not diverted from general services of a broad nature and thereby utilized to subsidize unfairly and inequitably such services; and
WHEREAS, the Town Council has established its policy as to the recovery of costs and more particularly the percentage of costs reasonably borne to be recovered from users of Town services; and WHEREAS, notice of public hearing has been provided pursuant to Government Code Section 6062a, oral and written presentations made and received, and the required public hearing held; and WHEREAS, a schedule of fees and charges to be paid by those requesting such special services must be adopted so that the Town might carry into effect its policies; and WHEREAS, it is the intention of the Town Council to develop a schedule of fees and charges based on the Town's budget and projected costs reasonably borne for Fiscal Year beginning July 1, 2025; and WHEREAS, all requirements of California Government Code Section 66016 and 66018 are hereby found to have been complied with.

NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES DOES RESOLVE, DETERMINE, AND ORDER AS FOLLOWS:

Section 1. Fee Schedule Adoption. The attached schedule of fees and charges are hereby directed to be computed by and filed by the various Town departments effective July 1, 2025, and to be collected by all Town Departments for the listed special services when provided by the Town or its designated contractors.

Section 2. Separate Fee for Each Process. All fees set by this resolution are for each identified process; additional fees shall be required for each additional process or service that is requested or required. Where fees are indicated on a per unit of measurement basis, the fee is for each identified unit or portion thereof within the indicated ranges of such units.

Section 3. Fees. The attached fees shall be charged and collected for the enumerated services starting on July 1, 2025.

Section 4. Interpretations. This resolution may be interpreted by the several Town department heads in consultation with the Town Manager; should there be a conflict between two fees, then the lower in dollar amount of the two shall be applied.

Resolution No. 25-

Section 5. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase in this resolution, or any part thereof, is held invalid or unconstitutional, then such decision shall not affect the validity of the remaining sections or portions of this resolution or part thereof. The Town Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase of this resolution irrespective of the fact that any one or more sections, subdivisions, paragraphs, sentences, clauses or phrases may be declared invalid or unconstitutional.

Section 6. Effective Date. This resolution shall go into full force and effect on July 1, 2025, but shall be subject to the terms and conditions as provided for in this resolution and Chapter 3.39 of the Municipal Code.

PASSED, APPROVED AND ADOPTED this 18th day of June 2025. ______________________________
CHRIS BUBSER, Mayor
ATTEST:
_______________________________
JAMIE GRAY, Town Clerk

RESOLUTION NO. 25-__

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF

MAMMOTH LAKES, STATE OF CALIFORNIA, TEMPORARILY
REDUCING THE PUBLIC ARTS FEE THROUGH JULY 31, 2026
WHEREAS, the Town of Mammoth Lakes (“Town”) has adopted a Public Arts Fee and Program to develop and maintain a visual arts program for the residents and visitors of Mammoth Lakes to add to the economic vitality of the community and to enhance the environment and unique character of Mammoth Lakes by providing for the acquisition and maintenance of quality works of public art; and
WHEREAS, the Town Council has determined that a temporary reduction in the Public Arts Fee is warranted through July 31, 2026 to allow Town staff to evaluate and update the Public Arts Fee and Program; and WHEREAS, the Town Council considered, without limitation:

1. The staff report dated June 18, 2025 to the Town Council;

2. Oral testimony received at the hearing; and

3. Written evidence submitted at the hearing.

NOW THEREFORE, THE TOWN COUNCIL OF THE TOWN OF

MAMMOTH LAKES DOES RESOLVE, DETERMINE, FIND AND ORDER
AS FOLLOWS:

SECTION 1. FINDINGS.

All provisions set forth in the recitals above and the staff report are true and correct and are hereby incorporated herein by reference as findings.

SECTION 2. TOWN COUNCIL ACTIONS. The Town Council hereby temporarily reduces, but does not eliminate, the Public Arts Fee until July 31, 2026, as follows:

1. The Public Arts Fee is temporarily reduced to zero ($0.00) for all projects.

2. Pending projects that have not paid Public Arts Fees shall be eligible to receive the temporary reduction adopted by this resolution, provided that refunds will not be provided for fees already paid. Public Arts Fee reductions shall be granted to all

Resolution No. 25-

projects that have submitted a complete building permit application on or before July 31, 2026.

3. Notwithstanding the foregoing, the Town Council reserves the right to rescind this resolution at any time and restore Public Arts Fee to any level or amount not exceeding the levels and amounts of fees in effect immediately prior to the adoption of the previous Public Arts Fee temporary reduction on July 15, 2015.

SECTION 3. JUDICIAL ACTION TO CHALLENGE THIS RESOLUTION Any judicial action or proceeding to attack, review, set aside, or annul this resolution shall be brought within 120 days of its adoption.

SECTION 4. SEVERABILITY
If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions of applications, and to this end the provisions of this Resolution are declared to be severable.

SECTION 5. CEQA EXEMPTION
The Town Council hereby finds that temporarily reducing Public Arts Fees does not have the potential to cause a significant impact on the environment and is exempt from CEQA pursuant to CEQA Guidelines Section 15061(b)(3), General Rule.

APPROVED AND ADOPTED this 18th day of June 2025.
______________________________
CHRIS BUBSER, Mayor
ATTEST:
______________________________
Jamie Gray, Town Clerk

TOWN COUNCIL STAFF REPORT
Title: Approval of Appropriations Limit, Investment Policy, and Annual Budget for Fiscal Year 25-26
Meeting Date: June 18, 2025
Prepared by: Rob Patterson, Town Manager
Megan Chapman, Finance Director
RECOMMENDATION:

It is recommended that Council take the following actions:

1. Adopt a resolution establishing the Town of Mammoth Lakes appropriations limit for Fiscal Year 25-26.

2. Adopt a resolution reaffirming the Town of Mammoth Lakes Investment Policy for Fiscal Year 25-26.

3. Adopt a resolution reaffirming the Town of Mammoth Lakes Reserve Policy for Fiscal Year 25-26.

4. Adopt a resolution reaffirming the Town of Mammoth Lakes Debt Policy for Fiscal Year 25-26.

5. Adopt a resolution approving the Annual Budget for the Town of Mammoth Lakes for Fiscal Year 25-26, as presented or with Council directed modifications.

APPROPRIATION LIMIT:

The California Constitution sets limits on the amount of Tax Revenues that may be appropriated by a local government. Each year the Town must adopt a resolution setting the appropriation limit that will be applied in the adoption of the budget. The State provides guidelines for the calculation which allow the limit to be adjusted by defined factors. The Town’s limit is adjusted by the combination of the change in the County population and the California per Capita Income. The population of Mono County decreased by 1.59% and California per capita income changed by

6.44% for a combined adjustment of 1.04748% for FY24-25. The appropriations limit for the Town increased from $32,229,540 to $33,759,798 for FY25-26. The Town’s appropriation of tax revenues subject to the limit are under the allowed amount.

INVESTMENT POLICY:

Each year the staff reviews the Town’s Investment Policy and has the Council take action to reaffirm the policy and to approve any changes. Over time minor adjustments are made to the policy to better meet the needs of the Town, to meet regulatory changes, to adopt best practices or to allow added flexibility in managing the Town’s portfolio. Staff do not recommend any adjustments to the Investment Policy for FY25-26. The Town Council may amend the policy, as it deems appropriate from time to time in the prudent management of the debt of the Town.

Fiscal Year 25-26 Final Budget Page 2
RESERVE POLICY:

The adopted 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 should approximate the General Fund revenue per policy. 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 split between the REU ($0) and OR ($84,200), bringing them both into compliance with the policy. The interest earnings in the REU were sufficient to provide the necessary increase in funds to remain within policy without additional allocations. 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. This last fiscal year, the Town took on additional debt from the Town Hall Bond sale of $29M. This bond repayment schedule is structured to allow for accelerated repayment once the airport settlement debt is paid off in FY35-36. As such, the annual debt service obligation from the General Fund is $1,181,250. Staff made a mid-year allocation during quarterly budget review to increase the debt reserve to accommodate the majority of this new debt issued. An additional $6,108 is included in the FY25-26 budget to bring this reserve component into compliance with policy. The total debt reserve is $1,620,000 and the total reserve across all elements totals $10,029,084.

Fiscal Year 25-26 Final Budget Page 3
DEBT POLICY:

This Debt Management Policy has been developed to provide guidance in the issuance and management of debt by the Town or any other public agency for which the Town Council sits as its legislative body and is intended to comply with Government Code Section 8855(I), effective on January 1, 2017. The main objectives are to establish conditions for the use of debt; to ensure that debt capacity and affordability are adequately considered; to minimize the Town’s interest and issuance costs; to maintain the highest possible credit rating; to provide complete financial disclosure and reporting; and to maintain financial flexibility for the Town.

Debt, properly issued and managed, is a critical element in any financial management program. It assists in the Town’s effort to allocate limited resources to provide the highest quality of service and facilities to the public. The Town desires to manage its debt program to promote economic growth and enhance the vitality of the Town for its residents and businesses.

Staff do not recommend any adjustments to the Debt Policy for FY25-26. Council may amend the policy, as it deems appropriate from time to time in the prudent management of the debt of the Town.

Fiscal Year 25-26 Final Budget Page 4
BACKGROUND:

The Budget: A Policy, Financial, Management and Planning Tool The budget is the Town’s financial plan used to achieve policy goals and the established work program for the fiscal year 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. It includes the level and scope of services planned out for the current year, with a look to 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 are continuous processes. 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.

Fiscal Year 25-26 Final Budget Page 5
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 have 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 FY25-26 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 $19.5 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. TOT collected as part of the Measure L initiative is not included in base TOT of $19.5.

Measure L TOT is accounted for in Housing Now! fund 245. The budget calculation for

Fiscal Year 25-26 Final Budget Page 6
TOT collection in fund 245 is based on the equivalent of $25M in baseline TOT collection, resulting in an expected revenue of $3,850,000 for housing programs.

4. The Town is in the second year of the Certified Properties program, producing $837,500 in annual operating revenue from license renewal.

5. TOT allocation to Tourism, Transit and Housing remained at 18.08%, 6.54%, and 6.54% respectively for FY25-26. Agencies supported 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.

6. 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 ($324,000), Community/Trail Host program ($100,000), King’s Hockey Marketing ($100,000), and fish stocking ($50,000).

7. This year the Town incorporated a new initiative, utilizing Tourism reserve funds to fund wildfire protection efforts ($545,000). The effort will serve to protect the investment the Town has recently made in Housing Now! with new facilities. The wildfire protection efforts will also serve to reduce potential impacts to income earning potential from our visitor-based economy.

8. The Town incorporated another new initiative to augment the ambulance services within Town. The current advanced life support (ALS) rig is part of the Mono County Emergency Management Services. The Mammoth Lakes Fire Protection District (MLFPD) also fields a basic life support rig, that is capable of providing surge capacity and transport. Partnering with MLFPD and Mammoth Hospital and the addition of $150,000 from Tourism Reserve will enable the community to field a second ALS ambulance rig in the Town of Mammoth Lakes, providing a higher degree of service for both visitors and residents.

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

10. Measure U budget includes $180,000 in debt service payment for a portion of the land acquired from the Mammoth Lakes Foundation (MLF) for the McCoy Arts and Cultural Center (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.

Fiscal Year 2
5-26 Final Budget Page 7

Fiscal Year 2
5-26 Final Budget Page 8

Fiscal Year 25-26 Final Budget Page 9
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 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 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.

Fiscal Year 25-26 Final Budget

Police Recruits / Police Officer – 2 FTE
During the 1st 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. On 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.

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Fund 100 - General Fund
Revenue
The budget revenue projections presented to the Town Council on June 4th included a review of changes in budget from the preliminary budget to the tentative budget based upon additional research and analysis. Since the Tentative budget presentation, staff have continued to work to ensure all aspects of the budget are addressed. In order to provide a positive budget, staff has increased a few elements of the property tax and sales tax estimates. Both of these estimates are conservative, and these adjustments are well within the expectation of revenue potential. In total revenue has increased $270,000 since the tentative budget, bringing the General Fund revenue to $33,676,500 for FY25-26. Below is a summary of General Fund revenue adjustments:

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Expenditures
There were a few updates to expenditures since the June 4th tentative budget presentation. During review of vehicle replacement and garage services, several changes were made that had an effect on overall general fund expenditures. The annual increase in vehicle replacement cost was typically 3% and has increased to 3.5% as we have not been keeping up with the cost of inflation.

This change had an impact on several General Fund departments as well as Gas Tax, Airport and CRC expenses. We also added two technology packages, Body Worn Camera, Tasers, Media Storage for two of the police recruits set to graduate from the Academy. In total, these expenditure adjustments increased expense by $171,536 for the General Fund bringing the total expenditures to $33,645,609 for FY25-26. The chart below reconciles these changes:

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Fund 205 Solid Waste
The Solid Waste Fund accounts for restricted revenues related to providing solid waste related services and programs and was established in FY18-19. The majority of the solid waste programs and services are provided by Mammoth Disposal under a Solid Waste Franchise Agreement. The Fund supports recycling and trash services for Town facilities, Town clean up, and staff time associated with managing the Solid Waste Franchise agreement and services. The renewal of the Solid Waste Franchise Agreement in FY 19-20 adjusted the franchise fees by 4.5% from 5% to

9.5%. Two percent of the increase was retained in the General Fund and 2.5% percent is deposited in the Solid Waste Fund. The fees deposited here represent an AB939 fee collected under the new franchise agreement and are estimated at $150,000 for FY25-26. AB 939 fees are dedicated to meeting recycling mandates by funding facilities and programs to divert waste from landfills and increase recycling efforts. Previously an amount equal to 2% was being received and set aside to assist in the development of new solid waste facilities, this amount was formally incorporated into the franchise fee with the new agreement resulting in a net franchise fee increase of 2.5%. A Solid Waste Parcel fee is levied in Mono County and was shared with the Town by the County under a previous agreement. The parcel fee may be used to fund solid waste-related infrastructure and operations, as well as closing costs associated with the Benton Crossing Landfill. The Town generates close to $500,000 for solid waste services from the fee for County solid waste operations.

Fund 210 Gas Tax
Gas Tax Fund only has minor edits from the preliminary budget, related to transfer out for assessment district snow removal expense and updates to staff allocation charges as noted in the General Fund expenditures section of this report. The Gas Tax fund is in balance with total revenue of $5,245,687 matching expenditures for FY25-26

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Measure R and U – Restricted Funding
Revenues generated from two voter initiatives commonly referred to as Measure R and Measure U are restricted in use by the language of the initiatives. The Town Council has designated Mammoth Lakes Recreation (MLR) to be the body to take public input on the proposed use of these funds and to make recommendations to the Town Council for consideration. The MLR Board met on May 13, 2025, for the initial review of the proposed budget allocations of Measure R and U funds for FY25-26. The final budget will include any recommendations provided by MLR during their budget hearing scheduled in June.

Measure R - Trails (Fund 215) receives a transfer of $300,000 from Measure R (Fund 216) where sales tax proceeds are received. This allocation remains consistent with the prior year’s allocation.

The Trails fund is separated from the Measure R fund in order to provide clarity on expenditures for this important recreation amenity, as well as accumulate a fund balance to help with future trail construction 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 this new department. The only remaining labor expense in this fund is used specifically for trail construction. This includes an allocation of full-time public works maintenance worker who is allocated for the summer and a crew of part-time employees. The FY 25-26 budget has balanced revenue and expenditure with no planned change in fund balance.

Measure R (Fund 216) is budgeted to receive $2,000,000 in Sales Transactions and Use Tax revenues for FY25-26. The fund has operating expenditures of $718,500 for FY25-26. The Community Recreation Center (CRC) has been in operation since FY23-24, and the operational plan includes $112,000 in annual support from Measure R. This support helps reduce the fees required for the public and therefore the affordability of the new center. The budget includes support for the Office of Outdoor Recreation in the form of $100,000 for the Trails Manager, $50,000 for the Trails Program Manager, formerly the Recreation Coordinator, and $25,000 for

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the Office of Outdoor Recreation Manager. These positions are critical for the management of trails and other outdoor recreation amenities and are the primary Town staff supporting Mammoth Lakes Recreation. The budget includes $98,000 for the contract with Mammoth Lakes Recreation to fund operations for FY25-26.

In October 2017, the Town acquired $5.5 million in debt secured by Measure R for construction of a multi-use facility. The annual payment for this 10-year bond is based on a payment schedule and includes $613,227 for FY25-26. This payment is included in the FY25-26 budget as a transfer out to fund 990 Debt Service, where all debt payments are made. Below is the debt service schedule for this debt.

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Measure U (Fund 217) is projected to receive revenue of $1,110,000 in collection of User Utility Tax for FY25-26. This is an increase of $187,000 from the previous year based on analysis of actual revenue collected. This budgeted revenue remains conservative as the average revenue collected is slightly higher than these estimates 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 of these components are highly variable and therefore not included as a revenue estimate. Any interest received will contribute to covering expenditure and ultimately will end up contributing to fund balance increases.

The bulk of the expenditure remained unchanged for FY25-26 with the exception of the return of $15,000 in support of the Edison Theater operations. This theater was under construction for a remodel in FY24-25 and was not open for operations. The Town is prepared to acquire the land in a deal with the Mammoth Lakes Foundation that will include the Edison Theater once construction is completed. The theater is expected to operate in FY25-26 in a limited capacity while construction of the larger McCoy Arts and Culture Center (MACC) begins. Total operating expenditure for FY25-26 is $354,500.

The purchase of the Mammoth Lakes Foundation (MLF) property is a critical aspect of building the MACC. The Town financed this purchase as part of the larger Civic Center project, issuing Certificate of Participation - Lease Structured debt in July 2024. The total land cost is $4.5 million, which will be paid to MLF to secure the land. In this agreement, the Foundation would retain $1.5 million of the sale proceeds and donate $3.0 million to the construction of the MACC. Based on authorization from MLR in 2024, Measure U funds will be to contribute $180,000 annually to the debt service for the first 13 years. This debt service payment is indicated in the annual budget for Measure U and will be transferred to Fund 990 where all debt payments are made.

The difference between planned revenue and expenditure should produce an additional fund balance of $575,500 for the year. As in previous years, a set aside of $300,000 is indicated to show the level of support expected from Measure U for operational expenses of the MACC once it is fully operational. While this is set aside, it will not be expended and therefore will result in this positive change in fund balance.

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Fund 218 – Tourism Business Improvement District (TBID) The TBID fund projections include revenues of $7,400,000 for FY25-26. These numbers were calculated in conjunction with Mammoth Lakes Tourism annual budget process. The TBID account is a pass-through account, and the majority of these funds are transferred to Mammoth Lakes Tourism for marketing, advertising, promotion and MLT administration costs. The Town is budgeted to receive 2% of the revenue for collection and administration costs ($148,000). In FY25-26 the TBID renewal increased rates for Ski Area and Golf Course to 2.5% which will produce additional funding that can be used to support programs outlined in the TBID Management District Plan.

Airport Operational Fund (220)
The Airport crew continue to evolve the function and utilization of the airport, aligned perfectly with the scheduled charter service and high value general aviation customers. The crew constantly strive for operational improvements that will have a positive influence on all airport customers while seeking efficiencies to keep the size of the operation nimble. The staff level is consistent to prior years for the operations team with one additional part-time employee added to support administrative functions in the Deputy Airport Manager’s office. For FY25-26, the Town no longer has FAA CARES grant funding to support operations, resulting in a loss of revenue of $285,000 from the prior year. Subsequently the General Fund contribution increased for FY25-26.

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Fund 240 – Long Valley
This is a small fund and receives minimal revenue from private use of the “pit” for disposal of clean fill material. 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 has also been working with the Forest Service on the removal and use of old asphalt grindings that were placed in the pit. The removal of this material assists with remediation of the site. Revenues are budgeted at $26,000 with expenditures of $3,000.

Fund 245 – Housing Now! Initiative
The biggest difference for Fund 245 is the inclusion of a dedicated funding source through Measure L. Measure L was passed by voters in November 2024 to increase the Transient Occupancy Tax rate from 13% to 15% as part of a general tax initiative. The Town Council voted in January 2025 to dedicate 100% of the proceeds from Measure L to Housing Now! initiatives. The collection of this revenue began in January and is accumulating in the undesignated section of Fund 245. That means the revenue is unrestricted and can be used for any housing needs under the program. As the budget for Fund 245 was developed for FY25-26, staff used a baseline TOT of $25.0M as the basis to determine the budget for revenue expected in Fund 245 from Measure L. The calculation below illustrates this methodology.

In addition to Measure L revenue, Fund 245 receives any unallocated Housing Reserve funds from the General Fund budget. That number is $730,478 for FY25-26 bringing the total revenue to $4,580,478.

Since 2021, the Town has committed significant funding and resources under the Housing Now! brand towards providing a range of community housing with a focus on assisting households whose incomes range from the extremely low AMI level (< 30% AMI) up to the upper-middle AMI level (< 200% AMI) [Orange and Blue areas on the Housing Bridge image below]. The goal of the Housing Now! initiative is to provide housing that is available and affordable to those working in the community and focuses on both rental projects and for-sale ownership projects.

Thus far, the approach has been broad across the income spectrum due to there being a significant need for additional workforce housing at all income levels as documented in the 2017 Housing Needs Assessment. To date, approximately 200 new affordable workforce units have been built (101 units), converted from existing market-rate units (12 units), or are under construction and will be completed within the next 12 months (89 units). The income levels for those units range from the extremely low AMI level (< 30% AMI) up to the upper-middle AMI level (< 200% AMI).

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As staff begin to look beyond those projects that are currently underway, there is a need to develop a housing strategic plan to assist staff with prioritizing projects for funding and allow staff to better address and understand the housing needs of the community. The initial step in this effort is underway with the update of the housing needs assessment which is scheduled to be completed by the end of 2025. The updated needs assessment will provide critical data to help inform where the Town should focus the limited housing financial resources (Measure L, General Fund allocations, and existing Housing Now! funds balance) and what types of projects and programs that the Town should focus on developing. Within the Town-controlled sites, there is development capacity for at least 500 additional workforce housing units; however, it is somewhat unknown what AMI groups need the most assistance or what types of development products (e.g., rental vs ownership, number of bedrooms, etc.) are needed most.

In the upcoming year, the following housing projects will continue to be worked on:
 The conversion of market-rate units to workforce housing units under the Bridge program  Development of the initial 76 units in Phase 2 of the Parcel (Kingfisher 2.1)  Completion of the Access Apartments project (ESCH and Town partnership project)  Planning efforts for Phase 3 of the Parcel (ownership phase) with the potential to begin site work in spring 2026
 Planning efforts for the remaining phases of the Parcel The Town expects to continue investment in housing initiatives through the quarterly budget process. Planned expenditures will likely be Parcel Phase III and our bridge program as opportunity arises.

Fund 250 – Local Transportation Commission – LTC
This fund is used to account for revenues and work program 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 FY24-25. The appropriation includes $40,000 for Node planning work that will be completed in Fund 100 – Office of Outdoor Recreation. This project will review the Town Nodes, access points to the Forest, to determine condition of the existing amenities (parking, restrooms, trash receptacles, signage, etc. and what is in need of repair or to be added at each location. The study will also look

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at access (road, trails, etc.) and effective interconnectivity of the network and linkages to Town amenities. This work does not include the Lakes Basin as the Forest Service is conducting a similar review of the area.

Capital Projects Fund (300)
The Town of Mammoth Lakes Public Works Department currently has several capital improvement projects underway. Funds to support those projects come from a variety of state and local sources. It has been stated that the Town does not have a typical approach to funding our CIP and MMP 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 so 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 FY25-26 projects.

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

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Street. The capital budget carries the grant funding over time and actual use of the funds will depend on construction schedules.

Total Budget FY25-26 TBD with future phases of the Parcel Multipurpose Building to Include ARFF and Snow Removal Equipment – Redesign (AP2a) 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 designed 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 FY25-26 Design: $350,000
Town Hangar Taxilane Reconstruction – Design (AP4a)
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) was submitted in 2025 to reimburse the design costs.

Total Budget FY25-26 Design: $229,000
Reconstruct General Aviation and Terminal Area Parking Lot – Construction (AP9) 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 2025.

Total Budget FY25-26 Construction: $1,945,000

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McCoy Arts and Cultural Center (MACC) (GF9)
The establishment of the McCoy Arts and Cultural Center (MACC) in the Town of Mammoth Lakes has been under consideration for several decades. 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 Foundation property to be purchased by the Town. 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 to be completed in 2025 and managed by the Foundation. The second phase includes the construction of the new performing arts auditorium.

The Town expects to break ground on the project in late 2025.

The Town and MLF have 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. 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 FY25-26 $16,800,000
Town Hall (GF14a and GF14b)
In February of 2024 the Town Council authorized bonding for the new Town Hall. Staff have 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 Town hall project design was approved by the planning department in April 2024, and a construction contract was awarded in July of 2024.

Construction began shortly after, and work will continue through summer 2026. Funding for the

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design came from American Rescue Plan Act (ARPA). Construction of the project is funded by municipal bonds.

Total Budget FY25-26 Construction: $29,500,000
Mammoth Creek Park West Improvements (PR14)
To complement all the improvements made at the Community Recreation Center (CRC) the Town Council allocated funding to improve the park space east of the playground. Improvements for 2025 include shade structures and bouldering park with fall protection. The park area will be constructed over the summer of 2025. MLR provided funding to construct the climbing boulder.

In April 2025 $350,000 in Measure R funding was set aside for this project.

Total Budget FY25-26 $850,000
Shady Rest Restroom (PR15)
In fall of 2023 the Parks and Recreation Commission recommended replacing the existing bathroom at Shady Rest Park. The existing facility is inadequate for our needs and is past its useful life. The existing structure may be repurposed for storage. A new building will be designed to be year-round, ADA compliant and meet the changing needs of the facility. Funding for the design has been set aside. No funds for construction have been allocated. Thus far a topo survey has been

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completed as well as preliminary designs. Work will continue during the summer/fall of 2025.

Staff will develop a cost estimate for consideration for funding.

Total Budget FY25-26 $200,000
Park Signage (PR16)
Funding was set aside to construct three new park monument signs. These signs will be consistent with the municipal signage and wayfinding program. The signs will be located at Mammoth Creek Park West, Dog Park, and Shady Rest Park. Work will begin in summer 2025.

Total Budget FY25-26 $100,000

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Minaret / Meridian Round-a-Bout (ST15)
During the development and design of the Minaret MUP (Munit-Use Path) project Staff and its consultant re-evaluated the possibility of a round-a-bout at the intersection of Meridian and Minaret. A round-a-bout has been contemplated in this location for at least two decades. The Mobility Element identified this location for a round-a-bout. 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 re-graded, and new asphalt pavement installed for the roundabout alignment. Additionally, medians, curbs and gutters will be added, and existing utilities will be adjusted to match the new finish grade. MUPs and cart paths along with appropriate crossings will be integrated into the design. The design phase of the project is funded by $180,000 in State Transportation Improvement Program (STIP) and $220,000 in General Fund. Construction funding is anticipated to come from future STIP shares.

Total Budget FY25-26 $400,000
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 right of way. 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. Staff and Council have only authorized the consultant to advance a series of alternatives for consideration.

Total Budget FY25-26: $250,000

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2025 Streetscape and Infrastructure Repair Project (SS5) This project includes various concrete work around Town. The scope includes replacement of curb and gutter along Meridian Blvd. Replacement of the retaining wall on Sierra Park south of Meridian Blvd. Replacement of truncated domes and utility boxes on Main Street. Installation of a catch basin and flatwork at the Eastern Sierra Transit Authority (ESTA) yard and 210 Commerce.

Concrete foundations at Mammoth Creek Park for the new climbing boulder and shade structures.

New concrete surface at the Shady Rest Park skate park. Work will be completed over the summer of 2025.

Total Budget FY25-26: $600,000
2025 Road and MUP Rehabilitation Project (ST1)
This project includes a variety of asphalt and concrete rehabilitation on roads and multi-use paths throughout Mammoth Lakes, including but not limited to pulverizing existing AC pavement, recompacting base, and place new hot mix asphalt. Work on concrete swales for removal and replacement will occur at intersections. The intent is to correct steep approach and departure angles at intersections that result in damage to roads and equipment at 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 Mammoth Community Water District (MCWD) service road, MUP along Sawmill Cutoff Rd and within Shady Rest Park, all within Mammoth Lakes, CA Total Budget FY25-26: $3,000,000

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2025 Slurry and Striping Project (ST2)
This project includes slurry seal, fog seal, painted traffic striping and pavement marking at a variety of roads throughout the Town of Mammoth Lakes. Slurry seal will be applied to 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.

Total Budget FY25-26: $560,000
203 / Mountain Blvd Pedestrian Beacon (HSIP ) (ST3)
The Town of Mammoth Lakes applied for and was awarded a Highway Safety Improvement Program (HSIP) grant to install crosswalk improvements at Mountain Boulevard. The installation

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will be similar to other pedestrian-activated crosswalks along Main Street. The new crosswalk will include the reconstruction of the north ADA ramp, the construction of a new ADA ramp on the south landing, striping, and installation of new posts, mast arms, and Rectangular Rapid Flashing Beacons (RRFB) system to match other recently upgraded SR 203 crosswalks. The design will be coordinated with the South Main Street MUP which is currently in development.

Total Budget FY25-26: $350,000
TBID Kiosk (TBID1)
In partnership with Mammoth Lakes Tourism (MLT) the Town would install informational kiosks at strategic locations around the Town. The kiosks were designed and engineered as part of the Municipal Signage and Wayfinding Project. Messaging would be developed to complement the target user groups and needs of the location. Messaging may be different in tourist vs resident areas. The three-sided signs provide opportunities for maps, special events, marketing and other messaging the Town and MLT are trying to communicate to residents and visitors. The scope and scale of the project are in development.

Total Budget FY25-26: $TBD

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Development Impact Fees (DIF) Fund (830 - 841)
The fees are restricted to capital projects and as fees come in and an appropriate project is moving forward, the budget will be amended based on actual funds received and passed through upon request from the proper agencies. The Town retains 4% of all funds received for administrative purposes. The fees in previous years have had significant increases based on large projects permitted within the Town. For FY25-26, staff expect to reflect a normal construction cycle for both building permit revenue and revenue for these DIF Accounts. Currently 10 of the funds have anticipated revenues and expenditures see chart below:

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Budget Assessment Districts Fund (850 - 861)
There are a number of assessment districts within the Town. The districts provide and ensure the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public right-of-way. The improvements include the installation, upgrade, construction, or reconstruction of irrigation and landscaping, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snowmelt tubing systems.

The Town contracts with NBS to perform annual Engineer’s reports on each of the assessment districts. These reports outline the current fund balance against anticipated maintenance and capital improvement projects. If a variance exists between available funds and anticipated needs, a district assessment is recommended.

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Fractional Mello Roos Fund (858)
The district was created to provide enhanced levels of service for designated Town Services.

FY04-05 services are used as a baseline for service, meaning these funds cannot be used for services below the baseline. Due to the reduction of service areas following the MLLA legal settlement, these funds are not available for use in most service areas. The one exception has been recreation where new amenities have been constructed providing levels of service beyond the baseline and therefore an opportunity to use the funds. The tax revenue is received from fractional ownership projects and was put in place to offset the loss of TOT revenue from such projects. This Fund has $1,046,441 in anticipated revenues for FY25-26 generated by charges for estimated tax revenue ($200,000), facility fees ($532,000), LA Kings sponsorship ($75,000) transfer-in ($237,441) and interest ($2,000). The Transfer-In is an allocation from Measure R and General Fund to support CRC operations.

Fiscal Year 25-26 Final Budget Page 49
Fund 910 – Garage Services
The Vehicle Service Fund, also referred to as the Garage, is used to track cost of maintenance for our vehicle fleet. The garage staff is comprised of five mechanics, one mechanic trainee, and one fleet manager. The staff maintains all vehicles in the Town’s fleet, including most repairs, fuel, and periodic maintenance. When work is performed on a vehicle, the department where that vehicle is assigned will be charged the cost of repair including staff time. This type of an account is known as internal service fund where expenses are covered by work performed for other departments. The list of estimated charges within the FY25-26 budget are listed below:

In addition to internal service, this department services outside entities that use our repair and fuel services. These outside agencies include Eastern Sierra Transit Authority, Schools, Fire, and some county vehicles. The Town updated the billing rate last year to $125 per hour. Staff are continuing to work through analysis on the impact of this change as well as the recent implementation of garage billing software. The fund has projected revenues of $1,562,563 and expenditure of $1,784,565 for FY25-26. These expenditures include a transfer out to Gas Tax of $60,000 to cover 50% of maintenance for the garage facility. The proposed budget has a negative fund balance of $221,912 for the year and staff expect to have this analysis completed by mid-year with a solution on the revenue vs expenditure discrepancy also resolved.

Fund 915 – Vehicle Replacement
The vehicle replacement fund was new for FY21-22, separating vehicle replacement from garage services as noted above. This change was made to separate two diverse but equally important motor pool functions and provide clarity on the cost of operations for the cost of vehicle replacement. The vehicle replacement portion supports the purchase of a replacement vehicle once the existing piece of equipment is all used up. This is accomplished using a calculation to estimate required annual set aside to cover future replacement costs based on expected lifespan, original vehicle costs and annual CPI increases. The vehicle is assigned to a division, within departments

Fiscal Year 25-26 Final Budget Page 50
that use the vehicle, which is charged funds necessary for replacement. Below is a list of charges for the FY23-24 budget by operating department:

Staff did increase the annual inflation charge from 3% to 3.5% for FY25-26, as recent vehicle purchases show the cost of acquisition rising faster than our estimates. The Town is also implementing a different monitoring process for our vehicle replacement, utilizing Quick base software and our existing fleet management program. This change will allow for better monitoring of vehicle replacement costs and rapid analysis.

Staff have not identified any vehicle purchase needs for the initial budget. With changing regulations and mandates, staff will utilize more time to analyze needs and strategize for replacement in FY25-26. This can be accomplished during any of the quarterly budget reviews.

Fiscal Year 25-26 Final Budget Page 51
Debt Service Fund (990)
The Town has a variety of debts including the bond for the police station, and 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 inter-fund 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 Final Budget Page 52

Fiscal Year 25-26 Final Budget Page 53
This fund was modified to remove most of the future capital components. These elements were moved to Fund 980 – Future Capital. Fund 980 does not have any operating revenue or expenditure from a budget standpoint. Adjustments to this fund are made during quarterly budget reviews, when resources are committed through Town Council action. Appropriations may also be made from the same mechanism or related to a capital project closer to our or bid award. All of those activities are accomplished through an agendized public discussion and Town Council approval.

CONCLUSION
This concludes our annual budget process for FY25-26. In total, the Town’s budget is comprised of $106,958,054 in total resources (Revenue and Transfer In) and $109,939,208 in total appropriations leaving a negative change in fund balance of $2,981,155 across 37 Funds. Staff are committed to working within the Town’s financial limits and the policy direction provided by Town Council as we provide services to our community. Attached to the staff report is a line-item detail of the proposed budget. Staff have put considerable effort into delivering a thorough and thoughtful budget through a collaborative process including Town leadership as well as Council direction. Once a final budget is adopted, staff will begin work on a budget book to aid in public understanding of our budget details along with department goals and objectives for FY25-26.

The Town Staff and Council have implemented a conservative financial management approach to the Town’s budget. The approach manages the level of growth of the annual operating budget and allows for decisions throughout the year on directing unallocated revenues to specific Council priorities, responding to emergencies, matching funds for grants, fully funding reserves and related items without impacting current operations. This approach has served the Town well over the past several years.

Final Budget Presentation
Fiscal Year 25-26
Rob Patterson
Town Manager
June 19, 2024

FY25-26 Final Budget - Resolutions and Policy for consideration

Budget FY25-26 – Combined Fund Statement

All Funds – Employees

All Funds – Labor Distribution – Full-Time

All Funds – Labor Distribution – Full-Time continued

All Funds – Labor Distribution – Part-Time

All Funds – Labor Distribution – Summary

General Fund Revenue – Major Components

General Fund Revenue - Summary

General Fund Expenditure – Summary by Department

General Fund Expenditure – Summary

Tourism Allocation Requests

Gas Tax Fund 210

Gas Tax Fund 210

Measure R – Fund 215 & 216

Measure U - Fund 217

Airport Operations Fund 220

Airport Operations Fund 220

Capital Projects - Fund 300

Development Impact Fees

Assessment Districts

Garage Services - Fund 910

Vehicle Replacement - Fund 915

Debt Service - Fund 990

ARTICLE XIIIB APPROPRIATIONS LIMIT
Fiscal Year 2025-26
Article XIIIB of the California Constitution was created by the passage of Proposition 4 in November 1979 and establishes a limit on the amount of tax revenue that can be appropriated by government jurisdictions. This limit is popularly known as the Gann Limit. Each year, the limit is recalculated by multiplying the previous year’s limit by adjusting factors for population growth and inflation. Proposition 111, passed in June 1990, gave cities the option of using their own growth or the growth of the entire county in which the city is located as the population adjustment factor. Cities were also given the option of using the increase in California Per Capita Income or the increase in the assessed valuation of non-residential property in the City as the inflation adjustment factor. Cities have the option each year of deciding which factor to use. For 2024-25, the Town of Mammoth Lakes is using the population growth of Mono County and the increase in California Per Capita Income.
2024-25 Appropriations Limit $32,229,540
2024-25 Adjustment Factors
Mono County Population Change = 0.9841 (-1.59% change)
California Per Capita Income Change = 1.0644 (6.44% change) Combined Change = 0.9841 x 1.0644 =1.04748
2025-26 Appropriations Limit $33,759,798
Not all Town appropriations are subject to the limitations of Article XIIIB. The intent of Proposition 4 was to restrict only the appropriation of “proceeds of taxes.” Determining which appropriations are subject to the limit requires classifying each funding source as either proceeds of taxes or non-proceeds of taxes. Property tax and local taxes are subject to limitations i.e. TOT, Measure R, and Measure U. State taxes that are subvented to the Town count against the Town’s limit if their use is unrestricted, as in the case of sales tax. State subventions that are restricted in use, such as gas tax and state grants, are applied against the State’s limit rather than the Town’s, so they are considered nonproceeds of taxes for the Town’s calculation. Interest income is prorated so that the interest earned on tax revenue is included as proceeds of taxes.

The Town’s other revenue sources are classified as non-proceeds of taxes: franchise fees, assessment districts, fines and penalties, license and permit fees, service charges, rentals and concessions, federal grants, internal service revenues and other miscellaneous revenues. Enterprise funds are also exempt from the limitation. Fund transfers are reappropriations of revenue and have already been included in the calculation of appropriations and are not counted twice.

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2025-26 PURSUANT TO ARTICLE XIIIB

OF THE STATE OF CALIFORNIA CONSTITUTION
WHEREAS, Article XIIIB of the California Constitution establishes a limit on the amount of tax revenue that can be appropriated by government jurisdictions; and WHEREAS, as a government jurisdiction, the Town of Mammoth Lakes must recalculate the limit annually by multiplying the previous year’s limit by the allowable adjustment factors, which include: (a) Town’s own growth or the growth of Mono County; and (b) the increase in California per capita income or the increase in the assessed valuation of non-residential property in the Town; and
WHEREAS, for Fiscal Year 2025-26, the Town chose to use the Mono County population change and the increase to the California per capita income as the adjustment factors.

NOW, THEREFORE, BE IT RESOLVED that the Appropriation Limit of the Town of Mammoth Lakes for Fiscal Year 2025-26 is $33,759,798.

APPROVED AND ADOPTED THIS 18th day of June 2025.

___________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Town of Mammoth Lakes Investment Policy – FY 25-26 (Updated 06/18/2025) Page 1

TOWN OF MAMMOTH LAKES

INVESTMENT POLICY
Fiscal Year 2025-26
I. Scope
The Town’s Investment Policy establishes a framework for prudent investment of the Town’s resources. This Policy is intended to apply to all funds and investment activities under the direct authority of the Town of Mammoth Lakes.

II. Definition of Treasurer
The Finance Director, or Accounting Manager as designee to perform the duties, serves as the Town Treasurer.

III. Objectives
A. SAFETY: It is the primary duty and responsibility of the Treasurer to protect, preserve and maintain cash and investments placed in his/her trust on behalf of the citizens of the community.

B. LIQUIDITY: An adequate percentage of the portfolio should be maintained in liquid short-term securities, which can be converted to cash if necessary to meet disbursement requirements. Since all cash requirements cannot be anticipated, investments in securities with active secondary or resale markets is highly recommended. Emphasis should be on marketable securities with low sensitivity to market risk.

C. YIELD: Yield should become a consideration only after the basic requirements of safety and liquidity have been met.

D. MARKET-AVERAGE RATE OF RETURN: The investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the Town’s risk constraints, the cash flow characteristics of the Town’s portfolio, and State and Local laws, ordinances or resolutions that restrict investments.

E. DIVERSIFICATION: The investment portfolio will be diversified to avoid incurring unreasonable and avoidable risk regarding specific security types or individual financial institutions.

F. PRUDENCE: The Town’s investment strategies shall adhere to the guidance provided by the “prudent man rule”, which obligates a fiduciary to insure that:
“…investment shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investment considering the probable safety of their capital as well as the probable income to be derived.”

Town of Mammoth Lakes Investment Policy – FY 25-26 (Updated 06/18/2025) Page 2 G. PUBLIC TRUST: All participants in the investment process shall act as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. In a diversified portfolio it must be recognized that occasional measured losses are inevitable and must be considered within the context of the overall portfolio’s investment return, provided that adequate diversification has been implemented.

IV. Delegation of Authority
The Treasurer and the Town Manager shall act jointly to make investments on behalf of the Town of Mammoth Lakes. Neither the Treasurer nor the Town Manager has authority to make investments independent of the other. An Investment Summary Sheet (Exhibit A) shall be signed by the Treasurer and Town Manager for all investments other than LAIF.

Investments shall be limited to the types of investments specified in Section VII. When specific Town Council approval is required, the investment shall not be made until the Treasurer receives and files with the Town Clerk written evidence of such Council approval.

V. Reporting
The Treasurer shall submit a monthly investment report to the Town Council of Mammoth Lakes. This report may be posted online for the Town Council’s and public’s view. This report will include all required elements of the monthly report as prescribed by Government Code Section 53646.

Required elements of the monthly report:
• Type of investment.
• Institution.
• Date of maturity.
• Amount of deposit or cost of the security.
• Current market value of securities with maturity in excess of 12 months. • Rate of interest.
• Statement that there are sufficient and readily available liquid funds to meet the next 30 days’ obligations.
• Accrued interest as prescribed by the California Section 53646, if required by the Legislative Body.

Town of Mammoth Lakes Investment Policy – FY 25-26 (Updated 06/18/2025) Page 3 VI. Investment Instruments
Authorized investment instruments which may be utilized, and which are in accordance with Government Code Section 53601 are as follows:

Maximum
Percentages Maximum
Permitted Investments/Deposits or Amount Maturity
Investment Type A:

Securities of the US Government Unlimited 5 years
Certificates of Deposit Unlimited 5 years
Commercial Paper (A1, P1 only) 30% 180 days
LAIF $75,000,000 n/a
CAMP $50,000,000 n/a
Mono County Investment Pool $8,000,000 n/a
Passbook Deposits ---- n/a
Investment Type B:

Negotiable Certificates of Deposit 30% 5 years
Bankers Acceptances 40% 270 days
Repurchase agreements ---- 1 year
Mutual Funds 15% 5 years
Medium Term Notes 30% 5 years
Type A investments do not require any specific approval of the Council. All Type B investments require a specific resolution of approval of the Town Council prior to the investment purchase/deposit.

VII. Internal Controls
Internal controls are designed to prevent losses of public funds arising from fraud, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the Governmental Agency. A System of Internal Control shall be documented and attached hereto (Exhibit B).

VIII. Maturities
Maturities shall be in conformance with the legal limits as specified in Section VII.

Although the allowable maturity limit is up to five years for certain types of investments, the focus on the investment should remain within the immediate two-year period for reasons of prudence.

IX. Banks and Securities Dealers
In selecting financial institutions for the deposit or investment of Government Agency funds, the Treasurer shall consider the creditworthiness of institutions. The Treasurer shall continue to monitor financial institutions’ credit characteristics and financial history throughout the period in which agency funds are deposited or invested.

Town of Mammoth Lakes Investment Policy – FY 25-26 (Updated 06/18/2025) Page 4 X. Risk Tolerance
The Governmental Agency recognizes that investment risks can result from issuer defaults, market price changes or various technical complications leading to temporary illiquidity.

Portfolio diversification is employed as a way to control risk. The Treasurer and Town Manager are expected to display prudence in the selection of securities, as a way to minimize default risk. No individual investment transaction shall be undertaken, which jeopardizes the total capital position of the overall portfolio. Certificates of Deposit shall be limited to FDIC insurance limitations. The Treasurer shall periodically establish guidelines and strategies to control risks of default, market price changes and illiquidity.

In addition to these general policy considerations, the following specific policies will be strictly observed.

A. All transactions will be executed on a delivery versus payment basis.

B. A competitive bid process, when practical, will be used to place all investment purchases.

XI. Safekeeping and Custody
The Treasurer is responsible for maintaining the proper mix of investments, taking into consideration limits imposed by law and the need for liquidity.

All investments shall be held in the name of the Town of Mammoth Lakes. The Town Council shall from time to time execute such documents as are necessary to provide evidence of the Treasurer’s and Town Manager’s joint trading authority as set forth in this document.

XII. Annual Review and Confirmation of the Investment Policy The Investment Policy shall be reviewed and confirmed annually by the Town Council of Mammoth Lakes.

IN NON-LAIF INSTRUMENTS
The following investment has been reviewed by both the
Finance Director and the Town Manager and has been found to be in conformance with the Town's investment policy
SETTLEMENT DATE:

MATURITY DATE:

INVESTMENT:

PAR VALUE:

PRICE:

PRINCIPAL COST:

ACCRUED INTEREST:

TOTAL COST:

DATE INTEREST PAID:

CUSIP:

YIELD TO MATURITY:

INTEREST RATE:

We hereby confirm the above investment directive on behalf of the Town of Mammoth Lakes.

Finance Director Town Manager

WAS MADE WHEN INVESTING TOWN FUNDS

EXHIBIT A

INVESTMENT SUMMARY SHEET

THE PURPOSE OF THIS DOCUMENT IS

TO CONFIRM THAT A JOINT DECISION

EXHIBIT B

INTERNAL CONTROL SYSTEM FOR TREASURY FUNCTION

OBJECTIVES OF INTERNAL CONTROL
Internal control is the plan of organization and all related systems established by the management’s objectives of ensuring, as far as practicable:
 The orderly and efficient conduct of business, including adherence to management policies
 The safeguarding of assets
 The prevention or detection of errors and fraud
 The accuracy and completeness of the accounting records  The timely preparation of reliable financial information

LIMITATION OF INTERNAL CONTROL
No internal control system, however elaborate, can by itself guarantee the achievement of management’s objectives. Internal control, because of its inherent limitations, can only provide reasonable assurance that the objectives are met.

Elements of a system of internal control are the means by which the Town of Mammoth Lakes can satisfy the objectives of internal control.

CONTROL ELEMENTS
The Treasurer/Accounting Manager and Town Manager will approve investment transactions.

The Treasurer/Accounting Manager will execute investment transactions.

Recording of investment transactions in the Town’s accounting records should be done by the Town’s Accounting Manager and approved by the Finance Director/Town Manager.

The Town’s Finance Manager should do verification of investment, i.e., match broker confirmation to the Town’s Accounting Records.

Periodic review of the investment portfolio as prepared by the Treasurer/Finance Manager, specifically investment types, purchase price, market values, maturity dates, investment yields, conformance to stated investment policy shall be performed on an ongoing basis by the Town Manager, and annually by the external auditors during the course of the annual audit.

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
AMENDING THE TOWN’S INVESTMENT POLICY
WHEREAS, the Town Council has adopted the Town’s Investment Policy; and WHEREAS, the Investment Policy is typically reviewed on an annual basis; and WHEREAS, upon a recent review of the Investment Policy, the Town Council finds no reason to amend the current Policy, which provides for the safety, liquidity and prudent investment of Town funds.

NOW, THEREFORE, BE IT RESOLVED that the Town Council of Mammoth Lakes does hereby reaffirm the attached Investment Policy and directs the Treasurer and Town Manager to prudently manage Town funds in accordance with the adopted policy.

APPROVED AND ADOPTED THIS 18th day of June 2025.

___________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Reserve Policy FY25-26 (updated 6/18/2025) Page 1
Reserve Policy – Town of Mammoth Lakes
Updated June 2025
General Provision:

A comprehensive reserve strategy is a crucial part of sound financial management for any municipality.

This is true for Town of Mammoth Lakes is particularly highlighted because of the heavy reliance on the single revenue stream of Transient Occupancy Tax (TOT). Revenue form TOT accounts for over 60% of the Town’s General Fund budgeted revenue. To prepare for and respond to unknown adverse financial conditions, it is recommended that the Town’s Reserve for Economic Uncertainty and the operating reserve combine be funded at an amount equal to or grated than 25% of Total General Fund Revenue.

The Reserve Policy is comprised of four components, three for operational needs and one for debt service payments, all combine for a comprehensive reserve strategy. The components include Reserve for Economic Uncertainty (REU), Operating Reserve (OR), Contingency, and Debt Reserve. This policy is reviewed on an annual basis during final budget adoption to review the established baseline revenue used in calculating REU and OR.

Component #1 – Reserve for Economic Uncertainty (REU)
Purpose: To minimize the impact to town services in the event of a long-term revenue shortfall from an economic downturn or other localized events that negatively affect the town's revenue sources. These localized events could be in the form of a natural disaster that affects the town itself or access to the town. These events are unique and significant in order to engage use of the REU.

Engagement Timing: This reserve can only be engaged at Town Council direction, who would determine that a qualifying event has occurred and the level of impact from the emergency warrants the use of the REU.

Funding Target: $6,670,000 for FY25-26 based on 20% of Baseline Revenue established for FY25-26.

Baseline must meet or exceed the General Fund Revenue in the adopted budget for the Fiscal Year.

Funding Priority: The REU is the most important component of the reserve strategy as it maintains the most critical security for continued Town operations. For that reason, this fund must take priority to maintain 100% funded status if possible. The engagement of this policy means the town has experienced a significant emergency and therefore may have a long recovery period. Following the economic recovery

Reserve Policy FY25-26 (updated 6/18/2025) Page 2
from such an emergency, Town Council would determine priorities of funding depending on current town needs.

Fund Location: These funds reside in the Mono County investment pool and any interest earned on these funds are rolled into the REU balance.

Component #2 – Operating Reserve (OR)
Purpose: This component can be used to weather short-term economic impacts or to take advantage of unanticipated funding needs such as grant opportunities, response to damaged facilities, unanticipated short-term declines in revenue or new state and federal cost mandates. This component is more flexible than the REU and therefore could be engaged more frequently.

Engagement Timing: This tool may be engaged when revenues fall short of needs in any year, which are not offset by a reduction in expenses. The funds are authorized for use by the Town Council, usually in response to a request from staff. This fund will be fully depleted in advance of engaging the REU.

Funding Target: $1,734,200 for FY25-26 based on 5% of Baseline Revenue established for FY25-26.

Baseline must meet or exceed the General Fund Revenue in the adopted budget for the Fiscal Year.

Funding Priority: We do have a number of revenue sources that are not budgeted on an annual basis due to their uncertainty. It is possible to designate any revenue received from these sources to fund the Operating Reserve. This entry could be made on a quarterly basis and minimize the request for a Fund Balance or other one-time dollars to fund this account. If the qualifying events were severe enough to engage the REU funds, this re-funding process would begin once REU is fully restored.

Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.

Component #3 – Contingency
Purpose: This fund allows for flexibility for rapid response to small projects or unanticipated needs that arise such as damage to town facilities, repair or replacement of equipment, and offsetting small amounts of variance on revenue estimates or expenses like postage and office supplies.

Engagement Timing: This tool is generally allocated at Town Manager’s designation as needed or as authorized by Town Council direction.

Funding Target: This component is a part of the normal budget process and is budgeted at $100,000 per year.

Funding Priority: This component is allocated during the annual budget development for the Town’s operating budget. Funds can be used at the direction of Council or Town Manager and once used will not be funded again during the year. To this point, these funds should be reserved for the most important projects or one-time unanticipated costs. Any funds remaining in the account at the end of the year may be shifted to REU or OR to remain within the reserve structure.

Reserve Policy FY25-26 (updated 6/18/2025) Page 3
Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.

Component #4 – Debt Reserve
Purpose: This reserve secures money to cover the Town’s debts in the event of a long-term revenue shortfall from an economic downturn or other localized event that negatively affects the town's revenue sources.

Engagement Timing: This reserve can only be engaged at Town Council direction, who would determine that a qualifying event has occurred and the level of impact from the emergency warrants the use of the REU for operational needs and employ this reserve to cover debt payments made by the General Fund.

Funding Target: $1,620,000 which is 50% of the annual payments for debt service paid by the General Fund. The chart below was used to establish the funding target. Any additional debt secured by the Town and serviced by payments from the General Fund would be added to this calculation.

Funding Priority: This component is fully funded, and any new General Fund debt would require immediate increase to remain within policy.

Fund Location: These funds reside in the Town's LAIF investment pool. This would allow for interest earning as well as immediate access when needed.

Conclusion:

This policy outlines a secure plan for funding unknown circumstances, loss of revenue or substantial unfunded expenditures. When fully funded this reserve policy will provide 25% or more of the Town’s General Fund operating budget with an additional 50% of annual debt payments made from the General Fund. Town administration and Finance leadership believe this policy provides a financially sound reserve capacity to support the town should the need arise. This policy outlines the recommended amounts for each category. There is nothing in the policy that prohibitsthe Town Council from allocating funds beyond the currently stated targets.

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
AMENDING THE TOWN’S RESERVE POLICY
WHEREAS, the Town Council has adopted the Town’s Reserve Policy; and WHEREAS, the Reserve Policy is typically reviewed on an annual basis; and WHEREAS, the annual review includes an update of the baseline revenue used to determine policy parameters; and
WHEREAS, the Finance Director recommends a change in baseline revenue to approximate General Fund revenue for FY2025-26, increasing baseline to $33,350,000; and WHEREAS, no other adjustments to rates or structure are recommended for the Town’s reserve policy update.

NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Mammoth Lakes does hereby adopt the attached Reserve Policy and directs the Treasurer and Town Manager to prudently manage Town resources in accordance with the adopted policy.

APPROVED AND ADOPTED THIS 18th day of June 2025.

___________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Town of Mammoth Lakes,
California
Debt Management Policy
FY2025-26
JNA Consulting Group, LLC
410 Nevada Way, Suite 200
Boulder City, NV 89006
702-294 Page 163 of 295 -5100 fax 702-294-5145
Debt Management Policy Town of Mammoth Lakes
i

EXECUTIVE SUMMARY
This Debt Management Policy (the “Debt Policy”) has been developed to provide guidance in the issuance and management of debt by the Town of Mammoth Lakes (the “Town” or “Mammoth Lakes”) or any other public agency for which the Town Council sits as its legislative body and is intended to comply with Government Code Section 8855(I), effective on January 1, 2017. The main objectives are to establish conditions for the use of debt; to ensure that debt capacity and affordability are adequately considered; to minimize the Town’s interest and issuance costs; to maintain the highest possible credit rating; to provide complete financial disclosure and reporting; and to maintain financial flexibility for the Town.

Debt, properly issued and managed, is a critical element in any financial management program. It assists in the Town’s effort to allocate limited resources to provide the highest quality of service and facilities to the public. The Town desires to manage its debt program to promote economic growth and enhance the vitality of the Town for its residents and businesses. This policy covers various types of debt; some of which it is unlikely the Town would issue.

This Debt Policy was approved by the Town Council on 6/21/2023. The Debt Policy may be amended by the Town Council as it deems appropriate from time to time in the prudent management of the debt of the Town.

Debt Management Policy Town of Mammoth Lakes
ii

TABLE OF CONTENTS
Page
FINDINGS.......................................................................................................................................................1 POLICIES....................................................................................................................................................... 2 Purposes For Which Debt May Be Issued ............................................................................................ 2 Long-Term Debt..................................................................................................................................... 2 Short-term Debt .................................................................................................................................... 3 Financings on Behalf of Other Entities.................................................................................................4 TYPES OF DEBT ............................................................................................................................................ 5 General Obligation (GO) Bonds ............................................................................................................ 5 Revenue Bonds...................................................................................................................................... 5 Lease-Backed Debt/Certificates of Participation (COP/Lease Revenue Bonds) ................................ 5 Special Assessment/Special Tax District Debt ..................................................................................... 5 Tax Allocation Bonds.............................................................................................................................6 Multi-Family Mortgage Revenue Bonds...............................................................................................6 HUD Section 108 Loan Guarantee Program.........................................................................................6 METHOD OF SALE........................................................................................................................................ 7 Competitive Sale.................................................................................................................................... 7 Negotiated Sale..................................................................................................................................... 7 Private Placement ................................................................................................................................. 7 RELATIONSHIP OF DEBT TO CAPITAL IMPROVEMENT PROGRAM AND BUDGET...................................8 POLICY GOALS RELATED TO PLANNING GOALS AND OBJECTIVES..........................................................8 INTERNAL CONTROL PROCEDURES...........................................................................................................9 WAIVERS OF DEBT POLICY..........................................................................................................................9

Debt Management Policy Town of Mammoth Lakes
1 “FINDINGS”
This Debt Policy shall govern all debt undertaken by the Town. The Town hereby recognizes that a fiscally prudent debt policy is required to:
• Maintain the Town’s sound financial position.
• Ensure the Town has the flexibility to respond to changes in future capital needs and service priorities, revenue levels, and operating expenses.
• Protect the Town’s credit-worthiness.
• Ensure that all debt repayment is structured to protect both current and future taxpayers, ratepayers and constituents of the Town and fit within the projected revenues available to pay debt service.
• Ensure that the Town’s use and repayment of debt is consistent with the Town’s planning goals and objectives and capital improvement program or budget, as applicable. • Encourage those that benefit from a proposed facility or improvement to pay the cost of that facility or improvement to minimize the impact on limited general fund resources.

Debt Management Policy Town of Mammoth Lakes
2 “POLICIES”
“Purposes for Which Debt May Be Issued”
The Town will consider the use of debt financing primarily for capital improvement projects (CIP) when the project’s useful life will equal or exceed the term of the financing and when resources are identified sufficient to fund the debt service requirements. An exception to this CIP driven focus is the issuance of short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes and conduit financing, as described below. Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses.

If a department has any project which is expected to use debt financing, the department director is responsible for providing the Town Manager and the Administrative Services Director with reasonable cost estimates, including identifying sources for the payment for debt service. This will allow for an analysis of the project’s potential impact on the Town’s debt capacity and limitations. The department director shall also provide an estimate of any incremental operating and/or additional maintenance costs associated with the project and identify sources of revenue, if any, to pay for such incremental costs. “Long-Term Debt”
Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and/or operated by the Town. Longterm debt financings are appropriate when the following conditions exist:
• When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years. • When total debt does not constitute an unreasonable burden to the Town and its taxpayers and ratepayers.
• When the debt is used to refinance outstanding debt to produce debt service savings or to realize the benefits of a debt restructuring.
•Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses.

Debt Management Policy Town of Mammoth Lakes
3 The Town may use long-term debt financings subject to the following conditions:
•The project to be financed has been or will be approved by the Town Council. •The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%, unless specific conditions exist that would mitigate the extension of time to repay the debt and it would not cause the Town to violate any covenants to maintain the tax-exempt status of such debt, if applicable. •The Town estimates that sufficient income or revenues will be available to service the debt through its maturity and to the extent possible repayment will come from user fees or dedicated revenues and not from general fund sources.
•The Town determines that the issuance of the debt will comply with the applicable requirements of state and federal law.
•The Town considers the improvement/facility to be of vital, time-sensitive need of the community and there are no plausible alternative financing sources. •Periodic reviews of outstanding long-term debt will be undertaken to identify refunding opportunities. Refunding will be considered (within federal tax law constraints, if applicable) if and when there is a net economic benefit of the refunding. Refundings which are non-economic may be undertaken to achieve Town objectives relating to changes in covenants, call provisions, operational flexibility, tax status of the issuer, or the debt service profile.

In general, refundings which produce a net present value savings of at least three percent (3%) of the refunded par amount will be considered economically viable. Refundings which produce a net present value savings of less than three percent (3%) will be considered on a case-by-case basis, and are subject to Town Council approval. Advance refundings will also be evaluated based on the future outlook for interest rates, breakeven analysis and the potential use of the estimated debt service savings. “Short-term Debt” Short-term borrowing may be issued to generate funding for cash flow needs in the form of Tax and Revenue Anticipation Notes (TRAN).

Short-term borrowing, such as commercial paper, and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing. Short-term debt may be issued for any purpose for which long-term debt may be issued, including capitalized interest and other financing-related costs. Prior to issuance of the short-term debt, a reliable revenue source shall be identified to secure repayment of the debt.

The final maturity of the debt issued to finance the project shall be consistent with the economic or useful life of the project and, unless the Town Council determines that extraordinary circumstances exist, must not exceed seven (7) years.

Short-term debt may also be used to finance short-lived capital projects; for example, the Town may undertake lease-purchase financing for equipment, and such equipment leases may be longer than 7 years. “Financings on Behalf of Other Entities”
The Town may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of Town. In such cases, the Town shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and

Debt Management Policy Town of Mammoth Lakes
4 that the issuance of such debt is consistent with the policies set forth herein. In no event will the Town incur any liability or assume responsibility for payment of debt service on such debt.

Debt Management Policy Town of Mammoth Lakes
5 “TYPES OF DEBT”
In order to maximize the financial options available to benefit the public, it is the policy of the Town of Mammoth Lakes to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following:
“General Obligation (GO) Bonds”
General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large. Examples of projects include libraries, parks, and public safety facilities. All GO bonds shall be authorized by the requisite number of voters in order to pass. “Revenue Bonds”
Revenue Bonds are limited-liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue. An example of projects that would be financed by a Revenue Bond would be improvements to a utility system, which would be paid back with money raised from the rates and charges to water users.

Generally, no voter approval is required to issue this type of obligation but in some cases, the Town must comply with proposition 218 regarding rate adjustments. A dedicated voter approved tax measure that allows the use of the tax for debt is another example.
“Lease-Backed Debt/Certificates of Participation” (COP/Lease Revenue Bonds) Issuance of Lease-backed debt is a commonly used form of debt that allows a Town to finance projects where the debt service is secured via a lease agreement and where the payments are budgeted in the annual budget appropriation by the Town from the general fund. Lease-Backed debt does not constitute indebtedness under the state or the Town’s constitutional debt limit and does not require voter approval. Lease Revenue Bonds may be issued by the Mammoth Lakes Municipal Services Corp on behalf of the Town. “Special Assessment/Special Tax District Debt”
The Town will consider requests from developers for the use of debt financing secured by property based assessments or special taxes to provide for necessary infrastructure for new development only under strict guidelines adopted by the Town Council, which may include minimum value-to-lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (AD) and Community Facilities Districts (CFD) sometimes referred to as Mello-Roos Districts. In order to protect bondholders as well as the Town’s credit rating, the Town will also comply with all State guidelines regarding the issuance of special tax district or special assessment debt, as well as any policy required to be adopted under Government Code Section 53312.7.
“Tax Allocation Bonds”
Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that are generated by increased property taxes in the designated redevelopment area. Tax Allocation Bonds are not debt of the Town. Due to changes in the law affecting California Redevelopment agencies with the passage of ABX1 26 (as amended, the Dissolution Act) as codified in the California Health and Safety Code, the Town may not form a Redevelopment Agency and will not be able to issue tax allocation bonds.

Debt Management Policy Town of Mammoth Lakes
6 “Multi-Family Mortgage Revenue Bonds”
The Town is authorized to issue mortgage revenue bonds to finance the development, acquisition and rehabilitation of multi-family rental projects. The interest on the bonds can be exempt from Federal and State taxation. As a result, bonds provide below market financing for qualified rental projects. In addition, the bonds issued can qualify projects for allocations of Federal low-income housing tax credits, which can provide a significant portion of the funding necessary to develop affordable housing. “HUD Section 108 Loan Guarantee Program”
The U.S. Department of Housing and Urban Development (HUD) Section 108 Loan Guarantee Program allows cities to use their annual Community Development Block Grant (CDBG) entitlement grants to obtain federally guaranteed funds large enough to stimulate or pay for major community development and economic development projects. The program does not require a pledge of the Town’s General Fund, only of future CDBG entitlements. By pledging future CDBG entitlement grants as security, the Town can borrow at favorable interest rates because of HUD’s guarantee of repayment to investors.

The Town may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy.

To maintain a predictable debt service burden, the Town will give preference to debt that carries a fixed interest rate. An alternative to the use of fixed rate debt is variable rate debt. The Town may choose to issue securities that pay a rate of interest that adjusts after a pre-determined period according to a pre-determined formula or a rate resulting from a periodic remarketing of securities. When making the determination to issue bonds with a variable rate, consideration will be given in regard to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, credit risk and third-party risk analysis, and the overall debt portfolio structure when issuing variable rate debt for any purpose. The maximum amount of variable-rate debt should be limited to no more than 20 percent of the total debt portfolio.

The Town will not employ derivatives, such as interest rate swaps, in its debt program. A derivative product is a financial instrument which derives its own value from the value of another instrument, usually an underlying asset such as a stock, bond, or an underlying reference such as an interest rate. Derivatives are commonly used as hedging devices in managing interest rate risk and thereby reducing borrowing costs. However, these products bear certain risks not associated with standard debt instruments. “Internal Debt”
The Town may from time to time use its own internal resources to fund defined CIP projects, acquire land and facilities or to meet operational needs. The Town Council must authorize such borrowing and may set the term, interest rate if any, and define the source of repayment. The use of internal debt shall meet any legal restrictions placed on the use of funds by federal or state law, or Town ordinances.

Debt Management Policy Town of Mammoth Lakes
7 “METHOD OF SALE”
Bonds can generally be sold at a competitive sale or negotiated sale, or be privately placed. “Competitive Sale”
Offering documents are sent to any firm interested in purchasing the bonds. A day and time are chosen for the sale and bonds are awarded to the firm offering the lowest true interest cost on the bonds (the “TIC”).

The TIC is the discount rate which results in a present value of the future debt service payments equal to amount bid for the bonds.
“Negotiated Sale”
One firm, or group of firms, is chosen in advance to offer the bonds for sale. At the time of sale, interest rates and other terms of the bonds are negotiated with the Underwriter. “Direct Placement”
A purchaser, usually an individual or bank, is identified and the bonds are placed directly. The purchaser can be selected through either a competitive or negotiated process. Interest rates and other terms of the bonds are negotiated with the selected purchaser.

The Town will generally pursue a competitive process for selling its bonds. There are certain circumstances under which the Town would consider a negotiated sale or private placements. Such circumstances include, but are not limited to;
•Bonds issued with a variable rate of interest
•Bonds rated below A- or not rated
•Very small or very large bond issues
•Unstable or highly volatile markets
•Bonds with unusual security or structure
•Bonds for which a negotiated sale provides other benefits such as flexible timing or local marketing of bonds
If the Town determines that a negotiated sale is warranted it will select an underwriting firm(s) based on a competitive process and/or prior performance. The selection of an underwriter(s) will be based on a determination of the firm that demonstrates its ability to obtain the overall best interest rate for Town while achieving the Town’s goals with the financing. Consideration in making this determination will be given to the firm’s experience with similar financings, proposed compensation structure and marketing plan.

Debt Management Policy Town of Mammoth Lakes
8 “RELATIONSHIP OF DEBT TO CAPITAL IMPROVEMENT PROGRAM AND BUDGET” The Town intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the Town’s capital budget and the capital improvement plan.

The Town shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The Town shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear, unless a specific revenue source has been identified for this purpose.

The Town shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that bond proceeds are available when needed in furtherance of the Town’s public purposes.

The Town shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund or holding bond proceeds for extended periods while earning negative arbitrage.
“POLICY GOALS RELATED TO PLANNING GOALS AND OBJECTIVES” The Town is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The Town intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the Town’s annual operating budget.

It is a policy goal of the Town to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods and techniques to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

The Town will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.

Except as described in Section 2.A., when refinancing debt, it shall be the policy goal of the Town to realize, whenever possible, and subject to any overriding non-financial policy considerations minimum net present value debt service savings equal to or greater than 3% of the refunded principal amount.

Debt Management Policy Town of Mammoth Lakes
9 “INTERNAL CONTROL PROCEDURES”
When issuing debt, in addition to complying with the terms of this Debt Policy, the Town shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.

The Town will periodically review the requirements of and will remain in compliance with the following:
•any continuing disclosure undertakings under SEC Rule 15c2-12, •any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any prior bond issues, and
•the Town’s investment policies as they relate to the investment of bond proceeds.

Whenever reasonably possible, proceeds of debt will be held by a third-party trustee and the Town will submit written requisitions for such proceeds. The Town will submit a requisition only after obtaining the signature of the Town Manager or the Administrative Services Director or a designee. “WAIVERS OF DEBT POLICY”
There may be circumstances from time to time when strict adherence to a provision of this Debt Policy is not possible or in the best interests of the Town and the failure of a debt financing to comply with one or more provisions of this Debt Policy shall in no way affect the validity of any debt issued by the Town in accordance with applicable laws.

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
REAFFIRMING THE TOWN’S DEBT MANAGEMENT POLICY
WHEREAS, the Town of Mammoth Lakes (the “Town”) seeks to reaffirm its formal Debt Management Policy; and
WHEREAS, the Town or its related entity the Mammoth Lakes Municipal Services Corporation has issued bonds or other financing obligations (collectively, “Local Debt”) subject to the filing of reports with the California Debt and Investment Advisory Commission (“CDIAC”) pursuant to Section 8855 of the California Government Code (“Section 8855”); and
WHEREAS, Senate Bill No. 1029 (“SB 1029”), effective January 1, 2017, amended Government Code Section 8855 to augment the information that must be provided by municipal issuers of Local Debt to CDIAC; and
WHEREAS, prior to SB 1029, Section 8855 has required municipal issuers of Local Debt to file a Report of Proposed Debt Issuance at least 30 days prior to the sale of any Local Debt issue; and
WHEREAS, SB 1029 amends the requirements of the Report of Proposed Debt Issuance to require that this report include a certification by the municipal issuer (the “Town”) that it has adopted local debt policies concerning the use of Local Debt and that the contemplated Local Debt issuance is consistent with those local debt policies; and WHEREAS, SB 1029 further requires that the local debt policy subject to the aforementioned certification must include all five of the following elements: (1) the purposes for which the debt proceeds may be used; (2) the types of debt that may be issued; (3) the relationship of the debt to, and integration with, the issuer’s capital improvement program or budget, if applicable; (4) policy goals related to the issuer’s planning goals and objectives; and (5) the internal control procedures that the issuer has implemented, or will implement, to ensure that the proceeds of the proposed debt issuance will be directed to the intended use; WHEREAS, the Town Mammoth Lakes Municipal Services Corporation may also, in the future, issue Local Debt for which a Report of Proposed Debt Issuance, including the aforementioned certification, will need to be filed with CDIAC; WHEREAS, to facilitate issuance of Local Debt in the future and the ability of the Town and its related entities to make the requisite local debt policies certification required in connection therewith by subdivision (i) of Section 8855, as amended by SB 1029, the Town desires to adopt the Debt Management Policy to include all five elements required by Section 8855, as amended by SB 1029, as set forth in the proposed Debt Management Policy attached hereto and incorporated by reference;

NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The Debt Management Policy, as attached hereto, is hereby approved and adopted and shall be made applicable to all Local Debt issued by or on behalf of the Town Mammoth Lakes including Mammoth Lakes Municipal Services Corporation.

SECTION 3. The Town Manager, the Town Treasurer, Town Finance Director, and all other officers of the Town are hereby authorized and directed, jointly and severally, to do any and all things to effectuate the purposes of this Resolution and to implement the Policy, and any such actions previously taken by such officers are hereby ratified and confirmed.

APPROVED AND ADOPTED THIS 18th day of June 2025.

___________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

RESOLUTION NO. 25-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2025-26
WHEREAS, the Town Manager submitted to the Town Council a proposed Annual Budget for the Town of Mammoth Lakes for Fiscal Year 2025-26; and WHEREAS, public notice has been published, and a public hearing was held on the proposed Annual Budget on June 18, 2025 at the Town Council Chamber at which time interested persons desiring to be heard were given such opportunity; and WHEREAS, after the conclusion of the public hearing, the Town Council further considered the proposed Annual Budget and directed revisions as warranted.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, as follows:

1. That the foregoing statements are true and correct.

2. The document entitled “Town of Mammoth Lakes Proposed Fiscal Year 2025-26 Operating Budget,” which is incorporated herein by reference only, is hereby adopted with the following revisions, modifications, and policy limitations as the Annual Budget for Fiscal Year 2025-26 for the Town of Mammoth Lakes, CA, effective July 1, 2025:
a) All revisions and changes which are necessary and in accordance with the Town Council’s direction during consideration and review are incorporated as part of the adoption of said budget.
b) Any adjustment of estimated year-end reserves (Fund Balance) to actual. c) Incorporation of encumbered funds by contracts, purchase orders, grants, funds held in trust, authorized projects, programs, or capital projects. d) Any corrections of mathematical or typographical errors. e) Any adjustments authorized pursuant to Town Council action or resolution that changes or set salaries, benefits, or terms and conditions of employment for any position, employee, or unit of employees. f) Any adjustments to revenue estimates as a result of adopted changes to the Town’s fee schedule.
g) Any adjustments to revenues and expenditures due to the receipt of specific dedicated funds.

3. Grant funds are continuously appropriated for the purpose approved during the term of the grant agreement and pursuant to the budget established in each grant application and contract as approved by the Town.

4. Funds held in trust are continuously appropriated for the purposes for which such funds have been placed in trust and are restricted to those purposes.

5. Capital Project revenues and expenditures for governmental and enterprise appropriations may be distributed between individual project accounts within

Resolution No. 25-

the Capital Project Fund as recommended by the Public Works Director and approved by the Town Manager to properly manage and account for the project’s financial activity. Capital Project funds appropriated by the Town Council are continuously appropriated until the completion of the project.

6. The Town Manager and Finance Director are authorized to administer said adopted budget in accordance with the provisions of the Town’s Municipal Code, Town Council actions, and administrative policies and regulations.

7. Appropriations to departments as authorized by the Annual Budget are subject to receipt of adequate revenues or appropriated reserves. Such appropriations may be limited to available revenues. The Town Manager is authorized to transfer funds within the budget to ensure expenditures of the Town are properly accounted for and expenses properly funded.

8. The staffing allocations as provided for in the budget are authorized, with current and future vacant positions to be filled by direction of the Town Manager, including the under-filling of any position. The Town Manager is authorized to manage the staffing allocations within the approved budget.

9. The budget may be amended from time to time by action of the Town Council.

APPROVED AND ADOPTED THIS 18th day of June 2025.

_________________________
CHRIS BUBSER, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Resolution No. 25-

Town of Mammoth Lakes
Proposed Fiscal Year 2025 - 26
Operating Budget

BUDGET 2025-26
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
48,248,390 44,748,194 34,832,132 $ 32,852,365 38,177,365 $ 33,676,500 42,658,399 42,524,399 35,297,538 $ 32,781,588 44,198,146 $ 33,645,609 5,589,991 2,223,795 (465,406) 70,777 (6,020,781) $ 30,891

REVENUE
100-000-30202 Property Tax Secured 3,268,904 3,550,237 2,301,462 3,325,000 3,325,000 $ 3,500,000 100-000-30204 Property Tax Unsecured 210,909 223,961 245,063 220,000 220,000 $ 225,000 100-000-30210 Prior Secured & Escapes 26,879 38,236 34,028 20,000 20,000 $ 30,000 100-000-30230 Documentary Transfer Tax 187,816 219,502 146,709 125,000 125,000 $ 145,000 100-000-30234 Current Supplemental Tax 112,559 108,027 55,754 100,000 100,000 $ 105,000 100-000-30250 Homeowners Exemption 97,685 90,301 51,357 50,000 50,000 $ 52,000 100-000-30260 Property Tax-In Lieu VLF 1,119,465 1,215,010 - 1,000,000 1,000,000 $ 1,100,000 100-000-30270 ERAF Excess 348,548 - 169,001 110,000 110,000 $ 113,000 100-000-30402 Sales Tax 3,766,418 3,616,593 2,078,755 3,250,000 3,250,000 $ 3,350,000 100-000-30604 TOT: Current Year 29,482,552 27,666,698 23,916,762 18,500,000 23,500,000 $ 19,500,000 100-000-30640 TOT: Certificates 9,162 6,984 135 7,000 7,000 $ 7,000 100-000-30642 Certified Property Fee - - 1,261,293 1,350,000 1,350,000 $ 837,500 100-000-30644 TOT: Penalties & Interest 273,253 209,559 243,040 75,000 75,000 $ 100,000 100-000-30660 TOT: Revenue Violations 199,485 75,701 85,099 80,000 80,000 $ 80,000 100-000-30661 TOT: Rev Viol Pen & Interest 93,764 31,373 38,609 25,000 25,000 $ 25,000 100-000-30670 TOT: Zoning Violations 18,107 585 507 10,000 10,000 $ 1,000 100-000-30671 TOT: Zoning Viol Pen & Interes 7,303 219 231 10,000 10,000 $ 500 100-000-30802 Business Tax 389,416 414,348 438,839 380,000 380,000 $ 400,000 100-000-30803 Cannabis Tax 127,765 119,694 84,031 120,000 120,000 $ 75,000 100-000-30810 Bus Tax Penalties & Interest 22,133 23,152 11,372 8,000 8,000 $ 8,000 100-000-30830 Business Lic Application Fee 16,138 21,353 18,903 13,000 13,000 $ 13,000 100-000-30835 Cannabis Business Registration (7,387) 24,270 - 18,000 18,000 $ 3,000 100-000-30840 Business Lic Renewal Fee 33,939 41,040 40,877 28,000 28,000 $ 35,000 100-000-31204 Franchise Fee: Solid Waste 251,500 359,037 319,144 315,000 315,000 $ 325,000 100-000-31206 Franchise Fee: Electricity 325,729 374,354 - 230,000 230,000 $ 300,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
100-000-31208 Franchise Fee: Gas 181,410 184,008 - 125,000 125,000 $ 145,000 100-000-31210 Franchise Fee: Cable 230,578 227,187 177,941 230,000 230,000 $ 230,000 100-000-31410 Encroachment Permits 10,625 7,875 4,875 4,000 4,000 $ 4,000 100-000-31414 Grading Permits 6,575 12,975 9,425 7,000 7,000 $ 7,000 100-000-31420 Building Permits 877,731 1,702,958 715,924 850,000 850,000 $ 850,000 100-000-31440 Animal Licenses 2,321 1,326 369 2,000 2,000 $ 2,000 100-000-31444 Animal Licenses Penalties - - - 200 200 $ 200 100-000-31450 Concealed Weapon Permit 2,680 2,355 2,290 1,500 1,500 $ 1,500 100-000-31464 Taxicab Driver Permit 64 64 - 300 300 $ 300 100-000-31470 Special Events Permit 8,140 6,720 4,980 8,000 8,000 $ 8,000 100-000-31602 Charges for Services 192,510 222,143 83,550 188,365 188,365 $ 193,000 100-000-31604 Sale of Documents 516 1,064 210 500 500 $ 500 100-000-31606 Credit Card Service Fee 23,348 25,587 27,006 16,000 16,000 $ 16,000 100-000-31610 Facility Rental 230,817 180,145 153,602 200,000 200,000 $ 160,000 100-000-31615 P&R Facility Rental 14,627 22,905 14,845 17,000 17,000 $ 18,000 100-000-31620 Plan Review-New Bus & Home Occ 1,924 3,191 3,075 2,500 2,500 $ 2,500 100-000-31624 Planning & Zoning Applications 426,374 818,259 49,915 350,000 350,000 $ 350,000 100-000-31626 Master Plan Fees 49,469 60,192 5,889 25,000 25,000 $ 25,000 100-000-31630 Engineering Fees 27,606 8,795 - 10,000 10,000 $ 10,000 100-000-31652 Transit Fee 130,062 147,191 136,335 150,000 150,000 $ 150,000 100-000-31664 Recreation Program Fees 180,091 167,972 36,836 170,000 170,000 $ 178,000 100-000-31666 Concessions - - 746 - - $ 500
100-000-31668 Amenities Enhancement Program - - - 10,000 10,000 $ 10,000 100-000-31670 Whitmore Master 337,727 36,313 14,914 24,000 24,000 $ 24,000 100-000-31671 Edison Master 4,449 2,625 - - - $ 5,000
100-000-31672 Whitmore Pool Reimb 253,306 69,960 - 175,000 - $ 58,000 100-000-31684 Recreation Donations - - - - - $ 8,000
100-000-31690 Archival Storage Fee - - - 10,000 10,000 $ 10,000 100-000-31692 Fingerprint Service 22,217 22,332 21,304 15,000 15,000 $ 15,000 100-000-32810 Superior Court Fines 19,950 15,639 10,909 8,000 8,000 $ 8,000 100-000-32820 Parking Citations 46,688 60,131 56,439 30,000 30,000 $ 30,000 100-000-32830 Vehicle Impound Fees 2,400 4,350 5,550 4,000 4,000 $ 4,000 100-000-32860 Civil Penalties:Municipal Code 80,426 54,781 13,827 50,000 50,000 $ 40,000 100-000-35220 COPS-OPTION Public Safety 164,964 185,640 39,217 100,000 100,000 $ 100,000 100-000-35221 Officer Training Reimb 10,105 26,117 19,693 8,000 8,000 $ 15,000

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
100-000-35403 Vehicle License Fee in Excess 7,549 8,984 11,384 8,000 8,000 $ 8,000 100-000-37002 Interest on Investments 796,201 1,432,008 669,749 100,000 600,000 $ 100,000 100-000-37004 Interest from County 128,441 229,256 63,377 20,000 20,000 $ 20,000 100-000-37100 Refunds and Rebates 163,319 (35,686) 138,561 100,000 100,000 $ 100,000 100-000-39999 Interfund Transfers In 3,157,449 437,959 791,725 425,000 425,000 $ 440,000 TOTAL REVENUE 48,248,390 44,748,194 34,832,132 32,852,365 38,177,365 $ 33,676,500

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 410 TOWN COUNCIL

EXPENSES
100-410-40000 Regular Salaries - - - - -
100-410-40111 Temporary Wages 53,538 62,635 61,591 62,635 62,635 $ 61,740 100-410-41002 Health Ins Premiums 132,751 177,246 186,340 186,006 186,006 $ 186,006 100-410-41028 PARS (Part Time Retirement) 1,055 1,235 1,214 1,235 1,235 $ 1,235 100-410-43150 Training, Ed, Conf & Mtgs 7,242 4,165 3,199 12,000 12,000 $ 12,000 TOTAL EXPENSES 194,586 245,329 252,344 261,876 261,876 $ 260,981 DEPT 412 LEGAL SERVICES

EXPENSES
100-412-43031 Contractual Services 203,771 261,342 248,760 225,000 225,000 $ 225,000 TOTAL EXPENSES 212,397 261,342 248,760 225,000 225,000 $ 225,000

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 413 TOWN MANAGER

EXPENSES
100-413-40000 Regular Salaries 349,541 438,315 312,685 335,916 335,916 $ 355,869 100-413-40130 Comprehensive Leave 8,698 (37,434) - 24,604 24,604 $ 25,984 100-413-41002 Health Ins Premiums 64,487 73,759 76,895 83,936 83,936 $ 88,129 100-413-41012 Workers Comp Insurance 22,396 24,650 19,556 19,556 19,556 $ 19,338 100-413-41020 PERS (Retirement) 130,581 131,633 96,378 102,576 102,576 $ 103,099 100-413-42006 Uniforms & Personal Equip - - 199 2,000 2,000 $ 2,000 100-413-42030 Special Operational 11,621 21,759 43,108 15,000 15,000 $ 15,000 100-413-43031 Contractual Services - 15,080 192,124 26,000 426,000 $ 26,000 100-413-43130 Advertising & Legal Notices 16,941 13,918 17,121 10,000 10,000 $ 10,000 100-413-43150 Training, Ed, Conf & Mtgs 6,915 1,399 (1,125) 10,000 10,000 $ 10,000 100-413-44520 Emergency Preparedness - - - 15,000 15,000 $ 15,000 TOTAL EXPENSES 619,708 683,081 758,942 644,588 1,044,588 $ 670,419 DEPT 414 TOWN CLERK

EXPENSES
100-414-40000 Regular Salaries 181,980 198,291 177,246 186,645 186,645 $ 203,264 100-414-40113 Overtime Wages 245 44 5,000 5,000 $ 5,000 100-414-40130 Comprehensive Leave 4,822 (976) - 3,424 3,424 $ 3,625 100-414-41002 Health Ins Premiums 66,334 78,840 79,144 85,134 85,134 $ 89,341 100-414-41012 Workers Comp Insurance 11,093 12,525 10,375 10,375 10,375 $ 10,563 100-414-41020 PERS (Retirement) 66,463 74,028 63,361 63,405 63,405 $ 66,034 100-414-42030 Special Operational 8,248 16,397 5,836 15,000 15,000 $ 15,000 100-414-43110 Mem'ships, Dues, Subscr, Publi 185 685 195 500 500 $ 500 100-414-43130 Advertising & Legal Notices 2,884 3,769 2,628 2,750 2,750 $ 2,750 100-414-43150 Training, Ed, Conf & Mtgs 1,800 2,825 1,240 5,500 5,500 $ 5,500 100-414-44600 Codification 11,990 14,631 13,741 5,000 14,000 $ 5,000 100-414-44620 Municipal Election 2,219 567 7,108 9,000 9,000 $ 9,000 TOTAL EXPENSES 358,019 401,827 360,917 391,733 400,733 $ 415,577

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 415 FINANCE

EXPENSES
100-415-40000 Regular Salaries 638,746 613,460 500,267 714,887 714,887 $ 707,871 100-415-40111 Temporary Wages 28,934 28,648 15,384 58,380 58,380 $ 57,545 100-415-40113 Overtime Wages 8,479 12,069 11,996 10,000 10,000 $ 10,000 100-415-40130 Comprehensive Leave 6,828 1,940 - 16,945 16,945 $ 16,550 100-415-41002 Health Ins Premiums 234,682 261,972 240,022 345,907 345,907 $ 358,530 100-415-41012 Workers Comp Insurance 40,590 44,924 40,358 39,947 39,947 $ 36,988 100-415-41020 PERS (Retirement) 208,855 210,246 177,516 196,814 196,814 $ 183,156 100-415-41028 PARS (Part Time Retirement) 576 525 331 1,151 1,151 $ 696 100-415-42006 Uniforms & Personal Equip 389 - - 1,500 $ 1,500 100-415-42030 Special Operational 653 0 205 300 300 $ 300 100-415-43031 Contractual Services 104,300 121,897 998 110,000 110,000 $ 110,000 100-415-43100 Audit Services 62,750 83,360 59,016 75,000 75,000 $ 75,000 100-415-43110 Mem'ships, Dues, Subscr, Publi 225 225 234 300 300 $ 300 100-415-43130 Advertising & Legal Notices 2,170 2,245 - 2,500 2,500 $ 2,500 100-415-43150 Training, Ed, Conf & Mtgs 5,339 3,127 4,117 5,000 5,000 $ 10,000 100-415-43422 SB 1559 Tax Admin Fee 73,465 81,681 - 82,000 82,000 $ 82,000 TOTAL EXPENSES 1,418,079 1,466,319 1,050,444 1,660,631 1,659,131 $ 1,652,936

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 416 GENERAL SERVICES

EXPENSES
100-416-42002 Office Supplies 13,989 29,214 23,474 28,000 28,000 $ 28,000 100-416-42005 Postal Supplies & Postage 14,665 19,048 13,741 20,000 20,000 $ 20,000 100-416-42030 Special Operational 6,642 4,890 449 10,000 10,000 $ 10,000 100-416-43031 Contractual Services 102,851 201,845 108,462 207,180 207,180 $ 207,180 100-416-43060 Garage Vehicle Service 35,737 51,978 8,265 40,000 40,000 $ 40,000 100-416-43066 Vehicle & Equip Replacement 30,308 31,481 - 27,848 27,848 $ 35,000 100-416-43106 Insurance Premiums 596,504 729,128 888,770 889,352 889,352 $ 889,352 100-416-43114 Credit Card Fees 49,178 66,627 46,561 50,000 50,000 $ 50,000 100-416-43180 Contingency - - - 100,000 100,000 $ 100,000 100-416-43404 Public Utilities 54,663 38,947 34,577 70,000 70,000 $ 70,000 100-416-44220 Community Support Fund 51,827 59,419 58,737 71,000 71,000 $ 71,000 100-416-45010 Facility Lease 252,196 413,202 451,055 465,000 465,000 $ 465,000 100-416-46010 Equipment Lease 44,316 33,718 31,641 35,000 35,000 $ 35,000 TOTAL EXPENSES 1,253,026 1,679,498 1,666,092 2,013,380 2,013,380 $ 2,020,532 DEPT 417 HUMAN RESOURCES

EXPENSES
100-417-40000 Regular Salaries 181,615 177,656 214,296 195,359 195,359 $ 261,048 100-417-40130 Comprehensive Leave 2,402 (1,078) - 10,978 10,978 $ 15,852 100-417-41002 Health Ins Premiums 53,688 61,182 100,272 69,707 69,707 $ 108,962 100-417-41012 Workers Comp Insurance 11,788 13,119 11,263 11,263 11,263 $ 14,138 100-417-41020 PERS (Retirement) 60,875 62,772 56,953 53,842 53,842 $ 68,264 100-417-42030 Special Operational 50,845 4,453 1,554 10,000 10,000 $ 10,000 100-417-43110 Mem'ships, Dues, Subscr, Publi - 1,002 - 2,000 2,000 $ 2,000 100-417-43140 Recruiting & Other HR 16,638 23,292 15,483 20,000 40,000 $ 20,000 100-417-43150 Training, Ed, Conf & Mtgs 5,278 1,920 1,540 5,000 5,000 $ 5,000 TOTAL EXPENSES 383,127 372,307 403,525 378,149 398,149 $ 505,264

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 418 INFORMATION SYSTEMS
100-418-43031 Contractual Services 8,373 11,876 102,199 8,000 118,000 $ 8,000 100-418-43033 Computer Support Services 255,819 250,000 187,500 280,000 280,000 $ 280,000 100-418-43404 Public Utilities 34,808 35,133 44,986 30,000 30,000 $ 30,000 100-418-45050 Equipment Maint Agreements 70,691 135,469 194,887 153,600 153,600 $ 153,600 100-418-48800 Computer Hardware - Capital 31,874 46,917 59,506 31,000 31,000 $ 31,000 100-418-48900 Computer Software - Capital 136,724 68,245 105,346 23,000 23,000 $ 23,000 TOTAL EXPENSES 557,601 549,140 694,424 525,600 635,600 $ 525,600 DEPT 420 POLICE SERVICES

EXPENSES
100-420-40000 Regular Salaries 2,105,668 2,272,857 2,305,085 2,404,320 2,404,320 $ 2,667,601 100-420-40111 Temporary Wages 16,673 14,709 5,423 92,960 92,960 $ 25,000 100-420-40113 Overtime Wages 202,814 246,010 272,210 150,000 310,000 $ 150,000 100-420-40114 Differential Wages - - - - -
100-420-40115 Police Holiday Pay 97,705 82,232 68,795 91,273 91,273 $ 7,539 100-420-40130 Comprehensive Leave (844) 36,335 - 85,419 85,419 $ 95,704 100-420-41002 Health Ins Premiums 394,323 505,839 543,095 569,870 569,870 $ 635,493 100-420-41012 Workers Comp Insurance 140,108 165,246 140,882 140,882 140,882 $ 141,435 100-420-41016 Unemployment Assessment - - - 5,000 5,000 $ 5,000 100-420-41018 ICMA VantageCare 54,000 61,875 59,625 62,000 62,000 $ 62,000 100-420-41020 PERS (Retirement) 1,101,048 1,172,528 1,335,667 1,382,239 1,382,239 $ 1,425,552 100-420-41024 PARS (Retirement Enhanced) 1,440 - - 15,000 15,000 $ 15,000 100-420-41028 PARS (Part Time Retirement) 154 47 - 2,540 2,540 $ 3,009 100-420-42002 Office Supplies 5,377 5,280 3,455 5,000 5,000 $ 5,000 100-420-42003 Misc Supplies - - - - - $ -
100-420-42005 Postal Supplies & Postage 1,491 1,390 718 1,500 1,500 $ 1,500 100-420-42006 Uniforms & Personal Equip 19,177 28,192 29,721 30,000 30,000 $ 40,000 100-420-42007 Maintenance Supplies 2,623 1,878 837 3,000 3,000 $ 2,000

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
100-420-42030 Special Operational 10,473 28,219 70,515 30,000 30,000 $ 30,000 100-420-43031 Contractual Services 219,731 145,604 211,632 104,000 129,000 $ 237,000 100-420-43032 Dispatch Services 438,088 471,202 510,013 509,000 509,000 $ 510,718 100-420-43060 Garage Vehicle Service 58,208 50,987 78,593 45,000 110,000 $ 75,000 100-420-43066 Vehicle & Equip Replacement 57,525 44,783 - 24,316 24,316 $ 60,000 100-420-43110 Mem'ships, Dues, Subscr, Publi 6,024 3,892 5,723 6,500 6,500 $ 6,500 100-420-43114 Credit Card Fees - - - - - $ -
100-420-43120 Printing & Reproduction 3,130 5,274 3,288 5,500 5,500 $ 5,500 100-420-43130 Advertising & Legal Notices 459 33 - 1,000 1,000 $ 1,000 100-420-43140 Recruiting & Other HR - 80 - - - $ -
100-420-43150 Training, Ed, Conf & Mtgs 52,275 59,521 61,478 55,000 200,000 $ 60,000 100-420-43154 CERT - - - - - $ -
100-420-43156 DOJ Fingerprint Live 8,164 10,173 6,072 10,000 10,000 $ 10,000 100-420-43404 Public Utilities 53,330 52,509 46,748 60,000 60,000 $ 60,000 100-420-44400 Drug Enforcement - - - - -
100-420-44520 Emergency Preparedness - - - - - $ -
100-420-45010 Facility Lease - - - - - $ -
100-420-45060 Gen'l Facilities Maint 8,454 4,991 4,319 10,000 10,000 $ 10,000 100-420-45400 Communication Equip Maint 571 - - 1,000 1,000 $ 1,000 100-420-46010 Equipment Lease 2,173 2,660 810 2,500 2,500 $ 2,000 100-420-46200 Machinery & Equip - Non Cap 16,198 - - - - 100-420-46300 Communic Equip - Non Cap 906 876 889 5,000 5,000 $ 5,000 100-420-46440 Office Equip & Furniture 4,472 5,137 1,806 5,000 5,000 $ 5,000 100-420-46450 Firearms 14,749 14,802 40,022 15,000 40,000 $ 25,000 100-420-46460 Computer Hardware - Non Cap - - - - -
100-420-46480 Computer Software - Non Cap - - 259 - -
TOTAL EXPENSES 5,096,686 5,495,161 5,807,680 5,929,819 6,349,819 $ 6,385,551

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 432 RECREATION PROGRAMS

EXPENSES
100-432-40000 Regular Salaries 360,070 408,584 340,815 407,258 407,258 $ 444,678 100-432-40111 Temporary Wages 85,970 105,311 113,653 182,081 182,081 $ 199,284 100-432-40113 Overtime Wages 4,342 5,046 6,617 3,000 3,000 $ 3,000 100-432-40130 Comprehensive Leave 8,111 5,640 - 24,313 24,313 $ 25,853 100-432-41002 Health Ins Premiums 81,925 117,254 93,954 117,918 117,918 $ 120,557 100-432-41012 Workers Comp Insurance 21,949 26,647 23,532 23,532 23,532 $ 23,980 100-432-41020 PERS (Retirement) 120,741 140,857 119,393 127,678 127,678 $ 131,374 100-432-41028 PARS (Part Time Retirement) 2,146 2,500 2,577 3,590 3,590 $ 2,799 100-432-42006 Uniforms & Personal Equip 856 2,524 - 2,500 2,500 $ 2,750 100-432-42008 Recreation Supplies 11,351 11,656 8,130 12,000 12,000 $ 13,000 100-432-42009 Amenities Enhancement Program 1,553 7,115 - 8,500 8,500 $ 10,000 100-432-42030 Special Operational 5,318 6,546 3,434 6,500 6,500 $ 6,000 100-432-43031 Contractual Services 32,151 19,911 41,930 31,000 331,000 $ 40,250 100-432-43110 Mem'ships, Dues, Subscr, Publi 1,255 1,723 860 1,900 1,900 $ 3,300 100-432-43120 Printing & Reproduction 2,102 3,685 351 3,000 3,000 $ 3,000 100-432-43130 Advertising & Legal Notices 3,874 3,203 4,452 5,000 5,000 $ 6,000 100-432-43150 Training, Ed, Conf & Mtgs 5,453 4,557 722 6,000 6,000 $ 6,000 100-432-43164 Excursions & Field Trips 1,231 2,022 1,365 4,500 4,500 $ 5,500 100-432-44300 Fishing Enhancement 104,656 107,460 109,162 109,250 109,250 $ 111,000 100-432-44310 Community Youth Programs 45,000 48,478 - 47,000 47,000 $ 49,000 100-432-44320 Fireworks Display 18,419 55,632 21,742 43,000 43,000 $ 44,000 TOTAL EXPENSES 921,970 1,092,381 898,701 1,169,520 1,469,520 $ 1,251,326

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 434 WHITMORE POOL & REC AREA

EXPENSES
100-434-40000 Regular Salaries 91,835 124,570 91,943 79,884 79,884 $ 88,480 100-434-40111 Temporary Wages 95,235 106,398 72,881 90,157 90,157 $ 108,651 100-434-40113 Overtime Wages 3,015 5,542 2,977 1,000 1,000 $ 1,000 100-434-40130 Comprehensive Leave 2,761 (2,089) - 2,338 2,338 $ 2,471 100-434-41002 Health Ins Premiums 19,599 22,992 17,690 38,337 38,337 $ 39,198 100-434-41012 Workers Comp Insurance 5,374 5,827 4,488 4,488 4,488 $ 4,644 100-434-41020 PERS (Retirement) 29,546 31,474 19,863 21,455 21,455 $ 22,422 100-434-41028 PARS (Part Time Retirement) 1,320 1,618 1,422 1,777 1,777 $ 1,042 100-434-42006 Uniforms & Personal Equip 2,114 2,695 129 2,500 2,500 $ 2,750 100-434-42007 Maintenance Supplies 8,747 5,697 2,696 6,000 6,000 $ 8,000 100-434-42008 Recreation Supplies 2,819 4,104 230 3,000 3,000 $ 3,000 100-434-42009 Pool Supplies 9,870 7,468 4,580 9,000 9,000 $ 11,000 100-434-42030 Special Operational 863 839 637 1,000 1,000 $ 1,250 100-434-43031 Contractual Services 5,404 9,624 9,407 8,500 8,500 $ 9,000 100-434-43060 Garage Vehicle Service 8,545 13,779 13,420 16,000 16,000 $ 14,000 100-434-43066 Vehicle & Equip Replacement 24,917 - 19,858 19,858 $ 22,000 100-434-43120 Printing & Reproduction - 84 - 500 500 $ 500 100-434-43130 Advertising & Legal Notices 409 - - 1,000 1,000 $ 1,000 100-434-43150 Training, Ed, Conf & Mtgs 1,026 4,427 2,572 4,000 4,000 $ 4,000 100-434-43404 Public Utilities 48,884 29,607 20,430 50,000 50,000 $ 55,000 100-434-43420 Taxes & Fees 59 5,986 2,157 2,000 2,000 $ 2,000 100-434-45010 Facility Lease 2,700 2,783 784 750 750 $ 1,500 100-434-45080 Park Grounds & Bldgs Maint 12,605 15,496 6,666 19,000 19,000 $ 21,000 TOTAL EXPENSES 388,517 400,445 276,307 382,544 382,544 $ 423,908

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 436 Arts & Culture

EXPENSES
100-436-40111 Temporary Wages 2,318 592 - 45,437 45,437 $ 44,787 100-436-40113 Overtime Wages - - - 1,000 1,000 $ 1,000
100-436-41028 PARS (Part Time Retirement) 25 - - 896 896 $ 3,542 100-436-42006 Uniforms & Personal Equip - - - - - $ 500 100-436-42007 Maintenance Supplies - - 50 5,000 - $ 2,000 100-436-43031 Contractual Services 5,967 1,940 - 5,000 25,000 $ 45,000 100-436-43120 Advertising & Legal Notices $ 2,000
100-436-43130 Training, Ed, Conf & Mtgs $ 3,000
100-436-43110 Mem'ships, Dues, Subscr, Publi (324) - - 3,000 - $ 1,000 100-436-43150 Training, Ed, Conf & Mtgs - 195 - 2,000 - $ 3,000 100-436-43404 Public Utilities 232 3,793 5 - - $ 60,000 100-436-46200 Machinery & Equip - Non Cap - - - 40,000 - $ 4,000 100-436-46460 Computer Hardware - Non Cap - - - - - $ 4,000 $ 4,000
TOTAL EXPENSES 55,608 22,542 55 102,333 72,333 $ 177,829 DEPT 438 PARKS, BLDGS & TRAIL MAINT

EXPENSES
100-438-40000 Regular Salaries 246,305 298,053 339,317 302,272 302,272 $ 321,734 100-438-40111 Temporary Wages 21,566 15,311 5,846 20,462 20,462 $ 20,170 100-438-40113 Overtime Wages 29,147 54,082 33,934 10,000 10,000 $ 10,000 100-438-40130 Comprehensive Leave 7,947 (3,915) - 9,211 9,211 $ 9,909 100-438-41002 Health Ins Premiums 80,349 85,456 100,068 120,706 120,706 $ 126,426 100-438-41012 Workers Comp Insurance 15,623 17,677 17,002 17,002 17,002 $ 16,933 100-438-41016 Unemployment Assessment - - 1,573 5,000 5,000 $ 5,000 100-438-41020 PERS (Retirement) 88,614 96,008 90,548 90,890 90,890 $ 91,828 100-438-42003 Misc Supplies - 3,013 - 5,000 5,000 $ 10,000 100-438-42006 Uniforms & Personal Equip 3,768 6,297 289 6,500 6,500 $ 6,800

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
100-438-42007 Maintenance Supplies 9,702 16,578 8,325 21,000 21,000 $ 23,000 100-438-43031 Contractual Services 1,680 7,392 2,382 15,000 15,000 $ 18,000 100-438-43060 Garage Vehicle Service 25,636 41,338 40,261 36,000 36,000 $ 40,000 100-438-43066 Vehicle & Equip Replacement 73,714 73,546 - 58,746 58,746 $ 62,000 100-438-43150 Training, Ed, Conf & Mtgs 2,335 712 - 3,000 3,000 $ 3,000 100-438-43404 Public Utilities 62,656 92,221 65,430 85,000 85,000 $ 90,000 100-438-45080 Park Grounds & Bldgs Maint 15,578 16,347 9,809 19,000 19,000 $ 21,000 100-438-45081 Signage Maintenance 3,000 14,218 $ 3,000
TOTAL EXPENSES 726,606 820,610 714,915 827,789 839,007 $ 878,801 DEPT 440 PLANNING DIVISION

EXPENSES
100-440-40000 Regular Salaries 502,624 487,779 468,767 473,689 473,689 $ 505,862 100-440-40130 Comprehensive Leave (11,660) 4,014 - 18,207 18,207 $ 19,334 100-440-41002 Health Ins Premiums 122,567 121,552 141,003 161,833 161,833 $ 172,478 100-440-41012 Workers Comp Insurance 30,114 32,915 26,850 26,850 26,850 $ 26,816 100-440-41020 PERS (Retirement) 160,298 151,124 136,998 140,768 140,768 $ 142,509 100-440-42006 Uniforms & Personal Equip - - - 1,000 1,000 $ 900 100-440-43031 Contractual Services 480,565 664,412 211,404 350,000 350,000 $ 350,000 100-440-43110 Mem'ships, Dues, Subscr, Publi 1,386 1,111 - 3,000 3,000 $ 3,000 100-440-43130 Advertising & Legal Notices 2,631 2,870 2,777 3,000 3,000 $ 3,000 100-440-43150 Training, Ed, Conf & Mtgs 15,419 4,134 387 12,000 12,000 $ 12,000 100-440-44500 Air Quality Management 25,000 63,000 75,000 75,500 75,500 $ 37,500 TOTAL EXPENSES 1,335,462 1,539,033 1,079,520 1,265,847 1,265,847 $ 1,273,399

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 442 BUILDING DIVISION

EXPENSES
100-442-40000 Regular Salaries 341,346 388,197 337,524 365,608 365,608 $ 449,994 100-442-40113 Overtime Wages 29 51 - 500 500 $ 500
100-442-40130 Comprehensive Leave 2,708 1,728 - 14,361 14,361 $ 15,467 100-442-41002 Health Ins Premiums 129,102 150,410 149,859 175,873 175,873 $ 218,678 100-442-41012 Workers Comp Insurance 21,057 23,233 20,869 20,834 20,834 $ 23,859 100-442-41020 PERS (Retirement) 112,068 119,413 104,097 109,708 109,708 $ 126,124 100-442-42003 Misc Supplies 862 599 13 2,000 2,000 $ 2,000 100-442-42006 Uniforms & Personal Equip 502 465 281 700 700 $ 750 100-442-43031 Contractual Services 180,731 271,843 301,814 275,000 170,000 $ 20,700 100-442-43110 Mem'ships, Dues, Subscr, Publi 10,223 1,136 - 2,000 2,000 $ 7,000 100-442-43130 Advertising & Legal Notices 1,663 1,596 - 3,000 3,000 $ 3,000 100-442-43150 Training, Ed, Conf & Mtgs 9,515 7,342 1,607 8,000 8,000 $ 8,000 TOTAL EXPENSES 809,806 966,012 916,064 977,584 872,584 $ 876,072 DEPT 444 CODE COMPLIANCE

EXPENSES
100-444-40000 Regular Salaries 66,604 58,787 60,959 70,530 70,530 $ 71,944 100-444-41002 Health Ins Premiums 29,378 38,677 44,200 47,369 47,369 $ 47,624 100-444-41012 Workers Comp Insurance 4,251 4,832 3,850 3,850 3,850 $ 3,673 100-444-41020 PERS (Retirement) 21,867 20,757 16,869 18,404 18,404 $ 17,736 100-444-42006 Uniforms & Personal Equip 224 45 - 200 200 $ 150 100-444-43130 Advertising & Legal Notices 105 - - 600 600 $ 600 100-444-43110 Mem'ships, Dues, Subscr, Publi 100 100 - 100 100 $ 100 100-444-43150 Training, Ed, Conf & Mtgs - - - 2,000 2,000 $ 2,000 TOTAL EXPENSES 121,946 126,266 125,878 143,053 143,053 $ 143,827

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 445 HOUSING PROGRAMS & PLANNING

EXPENSES
100-445-40000 Regular Salaries 113,456 85,150 27,898 116,810 116,810 $ 99,878 100-445-40130 Comprehensive Leave 55 4,942 - 908 908 $ 954 100-445-41002 Health Ins Premiums 40,246 34,592 9,630 53,830 53,830 $ 54,306 100-445-41012 Workers Comp Insurance 7,088 8,567 6,426 6,426 6,426 $ 5,148 100-445-41020 PERS (Retirement) 41,941 41,129 24,307 31,235 31,235 $ 25,401 100-445-43031 Contractual Services 355,000 386,525 346,350 357,500 357,500 $ 357,500 100-445-43130 Advertising & Legal Notices 336 1,139 - 1,000 1,000 $ 1,000 100-445-49999 Transfers Out - Housing 1,261,432 810,694 1,200,000 642,096 2,092,096 $ 730,478 TOTAL EXPENSES 1,819,554 1,372,737 1,614,612 1,209,805 2,659,805 $ 1,274,665 DEPT 460 ENG, PUBLIC WORKS & ADMIN

EXPENSES
100-460-40000 Regular Salaries 491,168 590,966 550,362 560,589 560,589 $ 582,535 100-460-40111 Temporary Wages 6,301 23,440 22,446 11,000 11,000 $ 11,000 100-460-40113 Overtime Wages 3,442 2,856 930 5,000 5,000 $ 5,000 100-460-40130 Comprehensive Leave (7,724) 4,209 - 12,519 12,519 $ 13,047 100-460-41002 Health Ins Premiums 138,272 177,001 180,128 157,507 157,507 $ 161,694 100-460-41012 Workers Comp Insurance 32,654 37,193 36,999 31,283 31,283 $ 30,410 100-460-41020 PERS (Retirement) 177,804 193,836 170,896 161,936 161,936 $ 159,620 100-460-41028 PARS (Part Time Retirement) 129 440 470 220 220 $ 220 100-460-42005 Postal Supplies & Postage - 26 43 200 200 $ 200 100-460-42006 Uniforms & Personal Equip 4,124 2,514 575 3,500 3,500 $ 3,500 100-460-42007 Maintenance Supplies 898 18 29 600 600 $ 600 100-460-43031 Contractual Services 42,148 8,448 8,904 50,000 50,000 $ 65,000 100-460-43150 Training, Ed, Conf & Mtgs 3,947 1,614 1,575 2,000 2,000 $ 2,000 100-460-46480 Computer Software -Non Capital - - - - - $ 35,000 TOTAL EXPENSES 893,163 1,042,560 973,356 996,354 996,354 $ 1,069,825

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 464 FACILITIES MAINTENANCE

EXPENSES
100-464-40000 Regular Salaries 30,423 53,103 69,503 82,541 82,541 $ 85,363 100-464-40111 Temporary Wages 1,378 17,149 5,794 53,193 53,193 $ 52,433 100-464-40130 Comprehensive Leave 837 (171) - 3,293 3,293 $ 3,359 100-464-41002 Health Ins Premiums 17,783 18,058 23,951 27,172 27,172 $ 29,650 100-464-41012 Workers Comp Insurance 3,166 2,723 4,685 4,685 4,685 $ 4,530 100-464-41020 PERS (Retirement) 14,145 12,364 20,878 22,398 22,398 $ 21,873 100-464-41028 PARS (Part Time Retirement) 29 334 100 1,049 1,049 $ 824 100-464-42007 Maintenance Supplies 5,098 5,811 4,425 10,000 10,000 $ 35,000 100-464-43031 Contractual Services 18,831 35,992 71,094 42,000 90,000 $ 65,000 100-464-43404 Public Utilities 45,210 80,349 98,806 55,000 115,000 $ 55,000 100-464-43420 Taxes & Fees 16,135 15,872 5,554 12,000 12,000 $ 12,000 TOTAL EXPENSES 156,762 249,103 306,661 313,331 421,331 $ 365,031

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 467 OFFICE OF OUTDOOR RECREATION

EXPENSES
100-467-40000 Regular Salaries 243,657 261,667 245,281 253,826 253,826 $ 281,532 100-467-40111 Temporary Wages 26,282 53,569 57,045 141,326 141,326 $ 140,150 100-467-40130 Comprehensive Leave 6,082 3,260 - 7,624 7,624 $ 8,116 100-467-41002 Health Ins Premiums 49,746 58,960 58,529 72,463 72,463 $ 78,396 100-467-41012 Workers Comp Insurance 17,363 16,650 14,271 14,271 14,271 $ 14,789 100-467-41020 PERS (Retirement) 87,877 78,883 69,534 68,223 68,223 $ 71,407 100-467-41028 PARS (Part Time Retirement) 452 1,007 1,118 2,827 2,827 $ 2,803 100-467-42006 Uniforms & Personal Equip 592 1,490 365 1,500 1,500 $ 3,000 100-467-42007 Maintenance Supplies 270 1,858 1,764 5,000 5,000 $ 5,000 100-467-43031 Contractual Services 58,420 60,781 29,637 50,000 50,000 $ 25,000 100-467-43110 Mem'ships, Dues, Subscr, Publi 680 890 184 1,500 1,500 $ 1,500 100-467-43150 Training, Ed, Conf & Mtgs 1,709 2,270 941 5,000 5,000 $ 5,000 100-467-43404 Public Utilities 1,887 1,409 2,481 2,000 2,000 $ 2,000 100-467-45081 Signage Maintenance 23,362 1,159 - 25,000 25,000 $ 25,000 TOTAL EXPENSES 518,450 546,618 478,791 650,560 650,560 $ 663,694 DEPT 475 TRANSIT SERVICE

EXPENSES
100-475-40111 Temporary Wages - - - 30,000 30,000 $ 30,000 100-475-42007 Maintenance Supplies 186 - - 500 500 $ 500 100-475-43031 Contractual Services 744,224 1,090,862 972,923 1,093,550 3,393,550 $ 1,093,550 100-475-43404 Public Utilities 16,818 2,953 886 15,000 15,000 $ 15,000 100-475-45100 Bus Shelter Maintenance - - - 3,000 3,000 $ 3,000 100-475-45224 Street Sign Replacement - - - 3,000 3,000 $ 3,000 100-475-49999 Transfers Out - Transit 400,000 - - 214,550 214,550 $ 279,950 TOTAL EXPENSES 1,184,605 1,093,815 973,809 1,359,600 3,659,600 $ 1,425,000

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 480 TOURISM & BUS DEV'T

EXPENSES
100-480-43031 Contractual Services 132,106 73,654 568,169 200,000 1,065,000 $ 200,000 100-480-44810 Promotion & Tourism 2,525,000 2,025,000 1,525,000 2,025,000 2,025,000 $ 3,165,000 100-480-49999 Transfers Out - Tourism 2,565,400 1,835,800 1,300,000 1,119,200 2,419,200 $ 160,000 TOTAL EXPENSES 5,222,506 4,234,454 3,699,880 3,344,200 5,509,200 $ 3,525,000 DEPT 599 INTERFUND TRANSFERS

EXPENSES
100-599-49999 Transfers Out 18,928,668 18,410,437 12,474,654 8,008,292 12,918,692 $ 7,635,370 TOTAL EXPENSES 18,928,668 18,410,437 12,474,654 8,008,292 12,918,692 $ 7,635,370

BUDGET 2025-26 Fund 101 - Comprehensive Leave
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
(45,167) 18,855 - 379,024 379,024 $ 379,024
- - - - - $ -
(45,167) 18,855 - 379,024 379,024 $ 379,024

REVENUE
101-000-32260 Comprehensive Leave Charge (45,167) 18,855 - 379,024 379,024 $ 379,024 TOTAL REVENUE (45,167) 18,855 - 379,024 379,024 $ 379,024

NET TOML REV - EXP

TOML BUDGET WORHSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

BUDGET 2025-26 Fund 205 - Solid Waste
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
253,282 398,440 178,220 415,000 415,000 $ 415,000
143,143 198,871 169,792 216,539 216,539 $ 217,070
110,140 199,569 8,428 198,461 198,461 $ 197,930

REVENUE
205-000-31205 AB 939 FEE 199,904 134,128 129,356 150,000 150,000 $ 150,000 205-000-31206 Solid Waste Parcel Fee-County - - - 250,000 250,000 $ 250,000 205-000-31610 Facility Rental 9,831 11,031 14,400 15,000 15,000 $ 15,000 TOTAL REVENUE 253,282 398,440 178,220 415,000 415,000 $ 415,000 DEPT 490 Solid Waste

EXPENSES
205-490-40000 Regular Salaries 6,001 6,712 5,937 6,197 6,197 $ 6,633 205-490-40130 Comprehensive Leave - 66 - 388 388 $ 416
205-490-41002 Health Ins Premiums 1,848 2,199 2,210 2,398 2,398 $ 2,411 205-490-41012 Workers Comp Insurance 407 435 359 359 359 $ 360 205-490-41020 PERS (Retirement) 2,348 2,530 2,121 2,197 2,197 $ 2,250 205-490-42030 Special Operational 5,576 34,473 34,759 35,000 35,000 $ 35,000 205-490-43030 Professional Services 1,060 - - 10,000 10,000 $ 10,000 205-490-43031 Contractual Services 78,251 48,673 49,035 60,000 60,000 $ 60,000 205-490-43404 Public Utilities 47,652 103,782 75,371 100,000 100,000 $ 100,000 TOTAL EXPENSES 143,143 198,871 169,792 216,539 216,539 $ 217,070

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

NET TOML REV - EXP

BUDGET 2025-26 Fund 210 - Gas Tax
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
5,635,640 5,838,183 6,973,982 5,264,752 6,704,752 $ 5,245,687 5,609,211 5,841,582 4,232,960 5,264,053 9,187,930 $ 5,245,687 26,429 (3,399) 2,741,022 699 (2,483,178) $ -

REVENUE
210-000-31490 Snow Management Permit - - - -
210-000-31602 Charges for Services 154,437 123,097 - 10,000 10,000 $ 10,000 210-000-35404 State Gas Tax 2103 60,026 66,160 44,903 72,997 72,997 $ 72,997 210-000-35406 State Gas Tax 2105 41,925 44,121 27,247 47,327 47,327 $ 47,327 210-000-35408 State Gas Tax 2106 59,183 62,625 39,270 58,018 58,018 $ 58,018 210-000-35410 State Gas Tax 2107 57,136 56,052 36,651 50,000 50,000 $ 50,000 210-000-35412 State Gas Tax 2107 Snow 1,495,924 1,724,600 - 1,550,000 2,990,000 $ 1,550,000 210-000-35414 State Gas Tax 2107.5 2,000 2,000 2,000 2,000 2,000 $ 2,000 210-000-35416 State Gas Tax RMRA (SB-1) 162,561 184,168 3,124,659 187,691 187,691 $ 187,691 210-000-37100 Refunds and Rebates 13,621 57 99 13,000 13,000 $ 13,000 210-000-39999 Interfund Transfers In 3,506,199 3,460,139 3,579,611 3,273,719 3,273,719 $ 3,254,654 TOTAL REVENUE 5,635,640 5,838,183 6,973,982 5,264,752 6,704,752 $ 5,245,687 DEPT 450 STREET MAINTENANCE

EXPENSES
210-450-40000 Regular Salaries 333,001 429,546 348,310 391,546 391,546 $ 411,030 210-450-40130 Comprehensive Leave 4,250 (594) - 14,149 14,149 $ 15,212 210-450-41002 Health Ins Premiums 86,831 131,660 169,258 173,097 173,097 $ 182,373 210-450-41012 Workers Comp Insurance 23,923 27,516 22,145 22,145 22,145 $ 21,763 210-450-41020 PERS (Retirement) 121,646 131,545 113,602 117,127 117,127 $ 114,625 210-450-42002 Office Supplies - 21 13 200 200 $ 200
210-450-42006 Uniforms & Personal Equip 4,638 4,758 2,887 3,500 3,500 $ 3,500

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
210-450-42022 Street Maintenance Supplies 3,778 1,014 2,174 10,000 10,000 $ 10,000 210-450-42025 Traffic Safety Supplies 29,108 29,568 36,917 35,000 35,000 $ 50,000 210-450-43031 Contractual Services 287,276 443,193 197,693 475,000 475,000 $ 475,000 210-450-43150 Training, Ed, Conf & Mtgs 112 315 335 2,000 2,000 $ 2,000 210-450-43404 Public Utilities 34,672 27,232 32,482 15,000 30,000 $ 15,000 210-450-43420 Taxes & Fees 4,973 - - 12,000 12,000 $ 12,000 210-450-45200 Traffic Signal Maintenance 7,684 - - 6,000 6,000 $ 6,000 210-450-45220 Street Lights (1,053) 936 16 3,000 3,000 $ 3,000 210-450-45224 Street Sign Replacement 27,755 36,810 27,491 55,000 55,000 $ 55,000 210-450-45228 Road, Curbs, Gutter Rehab 44,363 25,987 11,715 580,000 580,000 $ 580,000 210-450-46200 Machinery & Equip - Non Cap - 9,304 572 6,500 6,500 $ 6,500 TOTAL EXPENSES 1,044,081 1,343,508 1,028,823 1,921,264 1,971,264 $ 1,963,204 DEPT 452 SNOW REMOVAL

EXPENSES
210-452-40000 Regular Salaries 551,784 510,970 550,120 663,868 663,868 $ 682,457 210-452-40111 Temporary Wages 35,567 75,740 29,010 30,649 30,649 $ 30,211 210-452-40113 Overtime Wages 287,703 197,609 138,869 125,000 125,000 $ 125,000 210-452-40130 Comprehensive Leave 5,148 (1,342) - 22,750 22,750 $ 23,221 210-452-41002 Health Ins Premiums 176,052 201,294 249,991 296,214 296,214 $ 307,921 210-452-41012 Workers Comp Insurance 31,297 35,981 37,479 37,479 37,479 $ 36,031 210-452-41020 PERS (Retirement) 169,013 175,782 190,700 197,178 197,178 $ 190,849 210-452-42006 Uniforms & Personal Equip 8,545 7,914 7,812 13,000 13,000 $ 13,000 210-452-42022 Street Maintenance Supplies 850 1,031 1,004 10,000 10,000 $ 10,000 210-452-42025 Traffic Safety Supplies 95,919 114,232 73,629 155,000 155,000 $ 155,000 210-452-42030 Special Operational 27,800 22,473 14,825 15,000 15,000 $ 15,000 210-452-43031 Contractual Services 769,723 381,133 262,126 200,000 200,000 $ 200,000 210-452-43150 Training, Ed, Conf & Mtgs 886 - - 2,000 2,000 $ 2,000 210-452-43404 Public Utilities 81,740 65,991 13,004 45,000 45,000 $ 45,000 210-452-45200 Traffic Signal Maintenance - 241 1,446 5,000 5,000 $ 5,000 210-452-45220 Street Lights - 4,190 1,022 4,500 4,500 $ 4,500 210-452-46200 Machinery & Equip - Non Cap 2,339 4,320 2,589 3,000 3,000 $ 3,000

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
TOTAL EXPENSES 2,246,726 1,798,288 1,574,979 1,826,242 1,826,242 $ 1,848,191 DEPT 454 SUMMER EQUIP GARAGE

EXPENSES
210-454-42002 Office Supplies 678 57 - 700 700 $ 700
210-454-42006 Uniforms & Personal Equip 3,408 3,093 2,361 3,000 3,000 $ 3,000 210-454-42016 Gasoline & Diesel 248,145 110,868 71,732 65,000 65,000 $ 65,000 210-454-42017 Vehicle Maintenance Parts 108,241 199,229 51,736 40,000 40,000 $ 40,000 210-454-43031 Contractual Services 2,529 29,565 3,482 15,000 15,000 $ 15,000 210-454-43060 Garage Vehicle Service 99,304 213,770 97,578 120,000 120,000 $ 110,000 210-454-43066 Vehicle & Equip Replacement 179,737 177,830 - 65,133 65,133 $ 80,000 210-454-43110 Mem'ships, Dues, Subscr, Publi 5,272 4,513 4,498 7,000 7,000 $ 7,000 210-454-46200 Machinery & Equip - Non Cap 3,727 3,718 9,623 11,000 11,000 $ 11,000 TOTAL EXPENSES 650,476 742,586 241,010 326,133 326,133 $ 331,700 DEPT 455 WINTER EQUIP GARAGE

EXPENSES
210-455-42006 Uniforms & Personal Equip 4,211 5,543 6,255 6,000 6,000 $ 6,000 210-455-42016 Gasoline & Diesel 224,839 79,731 53,805 90,000 90,000 $ 90,000 210-455-42017 Vehicle Maintenance Parts 475,906 521,785 253,174 250,000 250,000 $ 250,000 210-455-42030 Special Operational 75 286 253 250 250 $ 250 210-455-43031 Contractual Services 4,513 5,583 6,871 5,000 5,000 $ 5,000 210-455-43060 Garage Vehicle Service 15,336 289,967 105,423 160,000 160,000 $ 120,000 210-455-43066 Vehicle & Equip Replacement 590,627 560,566 - 163,070 163,070 $ 140,000 210-455-43110 Mem'ships, Dues, Subscr, Publi 2,425 3,537 2,568 8,500 8,500 $ 8,500 210-455-43150 Training, Ed, Conf & Mtgs - 120 176 2,500 2,500 $ 2,500 210-455-46200 Machinery & Equip - Non Cap 3,949 14,024 15,022 4,000 4,000 $ 4,000 TOTAL EXPENSES 1,321,880 1,481,141 443,547 689,320 689,320 $ 626,250

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
DEPT 456 GARAGE OPERATIONS

EXPENSES
210-456-40000 Regular Salaries 4,267 1,869 5,019 5,816 5,816 $ 5,932 210-456-40130 Comprehensive Leave 112 (23) - 439 439 $ 448 210-456-41002 Health Ins Premiums 1,387 628 1,781 2,174 2,174 $ 2,372 210-456-41012 Workers Comp Insurance 422 363 341 341 341 $ 326 210-456-41020 PERS (Retirement) 1,918 1,263 1,380 1,632 1,632 $ 1,573 210-456-42007 Maintenance Supplies 4,538 4,993 4,299 5,000 5,000 $ 5,000 210-456-43031 Contractual Services 28,055 35,460 15,760 32,000 32,000 $ 32,000 210-456-43404 Public Utilities 109,186 99,645 91,273 75,000 75,000 $ 75,000 210-456-45060 Gen'l Facilities Maint - - - 1,000 1,000 $ 1,000 TOTAL EXPENSES 150,225 144,239 121,005 123,403 123,403 $ 123,652 DEPT 457 PROMENADE MAINTENANCE

EXPENSES
210-457-43031 Contractual Services 33,727 - 25,980 48,000 48,000 $ 48,000 210-457-43404 Public Utilities - - - 2,000 2,000 $ 2,000 TOTAL EXPENSES 33,727 - 25,980 50,000 50,000 $ 50,000
DEPT 599 INTERFUND TRANSFERS

EXPENSES
210-599-49999 Transfers Out 162,096 331,820 797,617 327,691 4,201,568 $ 302,691 TOTAL EXPENSES 162,096 331,820 797,617 327,691 4,201,568 $ 302,691

BUDGET 2025-26 Fund 215 - Measure R Trails
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
319,089 589,831 331,555 300,000 300,000 $ 300,000
254,743 263,361 227,287 280,001 280,001 $ 300,000
64,346 326,470 104,268 19,999 19,999 $ -

REVENUE
215-000-39999 Interfund Transfers In 305,038 550,000 300,000 300,000 300,000 $ 300,000 TOTAL REVENUE 319,089 589,831 331,555 300,000 300,000 $ 300,000 DEPT 511 MEASURE R TRAILS

EXPENSES
215-511-40111 Temporary Wages 46,087 80,309 74,358 86,285 86,285 $ 102,667 215-511-42006 Uniforms & Personal Equip 976 2,258 760 1,500 1,500 $ 1,500 215-511-42007 Maintenance Supplies 5,603 11,973 11,255 13,500 13,500 $ 13,500 215-511-42026 Trail Facility Supplies 7,504 11,266 8,617 12,600 12,600 $ 12,600 215-511-43031 Contractual Services 161,715 121,246 115,401 123,426 123,426 $ 146,732 215-511-43150 Training, Ed, Conf & Mtgs 54 2,460 444 2,000 2,000 $ 2,000 215-511-45081 Signage Maintenance $ 20,000
215-511-43404 Public Utilities 2,782 - 26 1,000 1,000 $ 1,000 TOTAL EXPENSES 254,743 263,361 227,287 280,001 280,001 $ 300,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

BUDGET 2025-26 Fund 216 - Measure R
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
2,281,553 2,744,863 1,668,432 2,000,000 2,000,000 $ 2,000,000 1,669,196 2,134,547 1,434,111 1,425,994 1,425,994 $ 1,331,727 612,357 610,316 234,321 574,006 574,006 $ 668,273

REVENUE
216-000-30406 Sales Tax: Measure R 2,154,985 2,189,571 1,404,162 2,000,000 2,000,000 $ 2,000,000 TOTAL REVENUE 2,281,553 2,744,863 1,668,432 2,000,000 2,000,000 $ 2,000,000 DEPT 432 RECREATION PROGRAMS

EXPENSES
216-432-42008 Recreation Supplies 2,337 4,516 - 4,000 4,000 $ 4,000 TOTAL EXPENSES 2,420 4,516 - 4,000 4,000 $ 4,000
DEPT 510 MEASURE R

EXPENSES
216-510-43031 Contractual Services 108,325 373,826 126,720 119,500 119,500 $ 123,000 216-510-43100 Audit Services 4,250 4,500 9,360 4,500 4,500 $ 4,500 TOTAL EXPENSES 112,575 378,326 136,080 124,000 124,000 $ 127,500 DEPT 599 INTERFUND TRANSFERS

EXPENSES
216-599-49999 Transfers Out 1,552,747 1,750,482 1,297,994 1,297,994 1,297,994 $ 1,200,227 TOTAL EXPENSES 1,552,747 1,750,482 1,297,994 1,297,994 1,297,994 $ 1,200,227

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

BUDGET 2025-26 Fund 217 - Measure U
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
1,415,277 1,522,445 1,079,373 923,000 923,000 $ 1,110,000 1,282,675 1,148,688 1,280,031 1,519,500 1,519,500 $ 834,500 132,602 373,756 (200,658) (596,500) (596,500) $ 275,500

REVENUE
217-000-30910 Utility Tax: Telephone 139,785 79,074 11,482 43,000 43,000 $ 70,000 217-000-30920 Utility Tax: Electricity 917,262 968,494 224,450 650,000 650,000 $ 800,000 217-000-30930 Utility Tax: Gas 244,282 240,119 667,246 230,000 230,000 $ 240,000 TOTAL REVENUE 1,415,277 1,522,445 1,079,373 923,000 923,000 $ 1,110,000 DEPT 513 MEASURE U

EXPENSES
217-513-43031 Contractual Services 278,425 427,550 40,671 285,000 285,000 $ 285,000 217-513-43100 Audit Services 4,250 4,500 9,360 4,500 4,500 $ 4,500 TOTAL EXPENSES 282,675 432,050 50,031 289,500 289,500 $ 289,500 DEPT 599 INTERFUND TRANSFERS

EXPENSES
217-599-49999 Transfers Out 1,000,000 715,000 1,230,000 1,230,000 1,230,000 $ 545,000 TOTAL EXPENSES 1,000,000 715,000 1,230,000 1,230,000 1,230,000 $ 545,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

NET TOML REV - EXP

BUDGET 2025-26 Fund 218 - Tourism Business Improvement District (TBID) ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
7,121,827 6,789,064 5,972,533 6,668,250 6,668,250 $ 7,400,000 7,442,894 6,795,415 6,569,932 6,668,250 6,668,250 $ 7,400,000 (321,067) (6,351) (597,400) - - $ -

REVENUE
218-000-32610 TBID - Tier 2 & 3 7,400 8,250 7,400 9,500 9,500 $ 8,300 218-000-32614 TBID-Lodging 2,245,063 2,084,796 1,792,790 2,000,000 2,000,000 $ 2,275,000 218-000-32618 TBID-Retail 1,684,563 1,443,614 1,135,987 1,650,000 1,650,000 $ 1,576,700 218-000-32622 TBID-Restaurant 1,504,994 1,397,863 1,176,460 1,290,000 1,290,000 $ 1,475,000 218-000-32626 TBID-Ski Area Tickets 1,604,704 1,764,960 1,773,706 1,718,750 1,718,750 $ 2,065,000 TOTAL REVENUE 7,121,827 6,789,064 5,972,533 6,668,250 6,668,250 $ 7,400,000 DEPT 415 FINANCE

EXPENSES
218-415-43031 Contractual Services 142,216 135,908 79,419 133,365 133,365 $ 148,000 TOTAL EXPENSES 142,216 135,908 79,419 133,365 133,365 $ 148,000 DEPT 480 TOURISM & BUS DEV'T -

EXPENSES
218-480-49020 TBID Pass Through 7,300,678 6,659,506 6,490,513 6,534,885 6,534,885 $ 7,252,000 TOTAL EXPENSES 7,300,678 6,659,506 6,490,513 6,534,885 6,534,885 $ 7,252,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

BUDGET 2025-26 Fund 220 - Airport Operations
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
2,442,235 2,364,230 1,626,653 3,524,245 2,110,987 $ 3,866,744 2,006,173 1,974,330 1,697,299 4,007,246 2,420,362 $ 3,866,744 436,062 389,900 (70,646) (483,001) (309,375) $ -

REVENUE
220-000-31610 Facility Rental 27,060 52,555 35,221 60,600 60,600 $ 53,266 220-000-31804 Commissions 2,560 1,872 1,757 1,800 1,800 $ 2,000 220-000-31806 Car Rental Fee 90,341 79,768 35,242 55,803 55,000 $ 55,803 220-000-31810 Schat.net Fee 3,093 3,915 3,060 4,080 4,080 $ 4,080 220-000-31814 Taxi Services 240 220 180 500 500 $ 500
220-000-31840 Fuel Flowage Fee 29,234 33,639 24,754 27,000 27,000 $ 30,000 220-000-31842 Non-Aviation Fuel 13,580 9,580 6,211 10,000 10,000 $ 10,000 220-000-31862 Hanger Ground Lease 113,185 116,567 91,483 110,000 110,000 $ 110,000 220-000-34404 AIP-52 Terminal and GA Parking 69,623 108,701 - 1,945,000 - $ 1,945,000 220-000-34445 AIP-49 AARF and $ 333,000
220-000-34446 AIP-XX Town Hanger Taxilane Roconstruction $ 150,000 220-000-37002 Interest on Investments 33,311 104,823 89,877 4,000 4,000 $ 4,000 220-000-37300 Other Revenue 55,254 13,152 18,574 5,000 5,000 $ 5,000 220-000-39999 Interfund Transfers In 1,225,000 1,533,007 1,015,462 1,015,462 1,533,007 $ 1,164,095 TOTAL REVENUE 2,442,235 2,364,230 1,626,653 3,524,245 2,110,987 $ 3,866,744 DEPT 471 AIRPORT ADMIN & OPS

EXPENSES
220-471-40000 Regular Salaries 434,558 422,949 332,088 409,077 386,909 $ 416,898 220-471-40111 Temporary Wages 53,934 60,522 56,585 102,457 56,091 $ 100,992 220-471-40113 Overtime Wages 27,486 8,694 22,363 15,000 15,000 $ 15,000 220-471-40130 Comprehensive Leave (14,180) 1,234 - 18,729 10,107 $ 23,861 220-471-41002 Health Ins Premiums 130,450 121,746 114,922 145,616 153,615 $ 141,027 220-471-41012 Workers Comp Insurance 24,237 25,803 23,352 23,352 25,453 $ 22,505 220-471-41020 PERS (Retirement) 126,791 124,256 104,550 111,632 117,926 $ 108,661

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUE

TOTAL TOML EXPENDITURES

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 23-24 ACTUAL 24-25

APPROVED
BUDGET 24-25

MODIFIED
BUDGET 24-25
Adopted
BUDGET 25-26
220-471-42002 Office Supplies 219 226 240 1,500 1,500 $ 500 220-471-42005 Postal Supplies & Postage 337 198 80 1,000 1,000 $ 300 220-471-42006 Uniforms & Personal Equip 9,455 5,689 7,184 8,000 8,000 $ 8,000 220-471-42007 Maintenance Supplies 123,505 57,674 48,926 60,000 60,000 $ 70,000 220-471-42016 Gasoline & Diesel 64,764 29,685 24,696 55,000 55,000 $ 40,000 220-471-42017 Vehicle Maintenance Parts 41,232 133,958 54,678 40,000 40,000 $ 40,000 220-471-42030 Special Operational 239 18,081 4,426 500 500 $ 2,000 220-471-43031 Contractual Services 185,756 215,992 208,986 225,000 225,000 $ 200,000 220-471-43060 Garage Vehicle Service 9,075 53,082 43,835 45,000 45,000 $ 45,000 220-471-43066 Vehicle & Equip Replacement 4,265 4,429 - 4,398 4,429 $ 13,000 220-471-43106 Insurance Premiums 16,820 18,130 19,380 20,000 16,000 $ 20,000 220-471-43110 Mem'ships, Dues, Subscr, Publi 1,408 596 2,315 2,500 2,000 $ 2,500 220-471-43130 Advertising & Legal Notices 2,162 - 1,344 500 500 $ 500 220-471-43150 Training, Ed, Conf & Mtgs 20,466 18,373 14,754 16,000 16,000 $ 15,000 220-471-43404 Public Utilities 97,989 77,575 63,216 80,000 80,000 $ 60,000 220-471-43420 Taxes & Fees 2,095 2,253 30 5,000 5,000 $ 5,000 220-471-45010 Facility Lease 74,036 84,455 94,088 80,000 80,000 $ 86,000 220-471-46010 Equipment Lease 538 - - - - $ 2,000
TOTAL EXPENSES 1,440,372 1,519,880 1,309,821 1,473,281 1,555,135 $ 1,438,744 DEPT 531 CAPITAL PROJECTS - OTHER

EXPENSES
220-531-40000 Regular Salaries 10,898 4,945 3,340 21,182 19,507 $ 22,494 220-531-40130 Comprehensive Leave - - - 1,476 582 $ 1,573 220-531-41002 Health Ins Premiums - - - 6,033 6,410 $ 6,058 220-531-41012 Workers Comp Insurance 1,081 1,306 1,237 1,237 1,288 $ 1,229 220-531-41020 PERS (Retirement) 4,061 - 3,820 5,912 5,967 $ 5,933 220-531-43031 Contractual Services 549,761 448,199 364,848 2,498,125 831,472 $ 2,390,713 TOTAL EXPENSES 565,801 454,450 373,245 2,533,965 865,227 $ 2,428,000