Mammoth Lakes City Council
June 17, 2026

Fiscal Year 2
6-27 Final Budget Page 18

Fiscal Year 2
6-27 Final Budget Page 19

Fiscal Year 26-27 Final Budget Page 20
Expenditures
There were several updates to expenditures since the June 3rd tentative budget presentation. Staff continued to work on balancing efforts, along with analysis that was still in process. The balancing efforts included a review of any recommended increases from prior budget presentation as well as analysis of current trends. Two key elements of the budget were not incorporated into the tentative budget, Community Recreation Center and Information Technology. Those components have been added to the final budget, with modifications noted below. In total, these expenditure adjustments increased expense by $89,125 for the General Fund bringing the total expenditures to $38,799,950 for FY26-27. The chart below reconciles these changes:

Fiscal Year 2
6-27 Final Budget Page 21

Fiscal Year 2
6-27 Final Budget Page 22

Fiscal Year 26-27 Final Budget Page 23
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 FY26-27. 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 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 tentative budget, related to modifications in the transfer to Assessment Districts for snow removal costs. The reduction in General Fund expenditure is the result of a reduction in the General Fund contribution to support Gas Tax for balancing purposes. The Gas Tax fund was reduced by $2,550 and is in balance with total revenue of $5,757,649 matching expenditures for FY26-27.

Fiscal Year 26
-27 Final Budget Page 24

Fiscal Year 26
-27 Final Budget Page 25

Fiscal Year 26-27 Final Budget Page 26
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 June 8, 2026, for the review and recommendation of the proposed budget allocations of Measure R and U funds for FY26-27.

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. The FY 26-27 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 FY26-27. The fund has operating expenditures of $725,500 for FY26-27. 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 by 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 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

Fiscal Year 26-27 Final Budget Page 27
Lakes Recreation. The budget includes $105,000 for the contract with Mammoth Lakes Recreation to fund operations for FY26-27.

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 $615,126 for FY26-27. This payment is included in the FY26-27 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.

Fiscal Year 2
6-27 Final Budget Page 28

Fiscal Year 26-27 Final Budget Page 29
Measure U (Fund 217) is projected to receive revenue of $1,110,000 in collection of User Utility Tax for FY26-27. This budgeted revenue is consistent with prior year’s estimates and remains conservative as the average revenue collected is slightly higher than these estimates and does not include any estimate for interest revenue. Interest is determined by available interest rates from standard investment tools as well as the balance on hand. Both components are highly variable and therefore not included 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 FY26-27 except for the removal of $15,000 in support of the Edison Theater operations. The $15,000 was budgeted to support the Edison Theater during construction of the new facility. The Dave and Roma McCoy Arts and Culture Center (MACC) is expected to be operational in FY26-27 and therefore the committed operational support of $300,000 will be transferred to the General Fund. The $300,000 is the full amount committed to support of the facility, and staff have removed $15,000 from the FY26-27 budget.

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 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 $290,500 for the year.

Fiscal Year 26-27 Final Budget Page 30
Fund 218 – Tourism Business Improvement District (TBID) The TBID fund projections include revenues of $7,400,000 for FY26-27. These numbers were calculated in conjunction with Mammoth Lakes Tourism (MLT) annual budget process. The TBID account is a pass-through account, and most of these funds are transferred to MLT 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.

Fiscal Year 26-27 Final Budget Page 31
Airport Operational Fund (220)
The Airport budget is comprised of two components, operating budget and capital projects. The capital projects for the airport are accounted for separately from standard capital improvement projects (Fund 300) due to restricted funding sources (FAA). The inclusion of capital projects can cause the annual budget to fluctuate depending on the size and scope of the project. FAA funding for capital improvements is typically more than 91% of any approved project, with a required match, from the Town, to fund the remainder. In the FY26-27 budget, both elements are represented in revenue and expenditure.

The airport staff 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. In FY26-27 there have been significant staff level modifications to deliver on these stated goals, including promotion of an Airport Manager and other modifications to support personnel and administrative efforts.

Subsequently the General Fund contribution increased for FY26-27.

Fiscal Year 26
-27 Final Budget Page 32

Fiscal Year 26
-27 Final Budget Page 33

Fiscal Year 26-27 Final Budget Page 34
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! initiative. The goal of Housing Now! is to provide housing that is available and affordable to those working in the community, with both rental units and for-sale ownership units. To date, approximately 270 new affordable workforce units have been created under Housing Now! with 108 new units built, 14 units converted to affordable from existing market-rate units, 75 under construction and will be completed within the next 6 months, and 72 units in pre-development.

Almost all of these units are in the low-income category (≤80% AMI) [Orange area on the Housing Bridge figure below]. This is due to available federal and state funding sources and a significant need for additional workforce housing at all income levels as documented in the Town’s 2017 Housing Needs Assessment. A handful of rental and for-sale units have also been created in the middle-income category (81% AMI - 150% AMI) [Green area on the Housing Bridge].

Fiscal Year 26-27 Final Budget Page 35
As staff begin to look beyond projects currently underway, there is a need to develop a housing strategy to assist staff with prioritizing housing projects for funding. The initial step in this effort is complete with a Housing Needs Study completed in March 2026. The updated needs study identified that the Town has made significant progress in recent years in providing new units to address the low-income housing need, and now the current highest need is for middle-income rental housing in the 81% AMI to 120% AMI income range, with one-bedroom units the priority unit type.

In the upcoming year, the following housing projects will continue to be worked on:
 The conversion of for-sale market-rate units to deed-restricted workforce housing units under the Bridge program
 Completion of the initial 75 low-income rental units in Phase 2 of the Parcel (Kingfisher)), and the start of construction for an additional 72 low-income rental units (Kingfisher II) to complete Phase 2 by 2028.
 Planning efforts for developing the remaining phases of the Parcel providing a capacity of up to 220 new units, with a focus on middle-income rental housing.

Missing Middle Project (AF5)
Staff have been evaluating options for the development of a large scale missing middle rental project. The Town Council has made a focus on missing middle housing a key strategic priority.

Starting in May Staff began a series of informational and educational presentations at Town Council intended to ultimately develop consensus on a future project.

Fiscal Year 26-27 Final Budget Page 36
Fund 300 – Capital Projects
Multipurpose Building Phase 1 - Construction
The Multi-Purpose Building at Mammoth Yosemite Airport has been a concept since 2007, when TOML Staff moved out of their office and equipment storage building to accommodate a passenger terminal for commercial flights. The current Multi-Purpose Building is being built in phases or “usable units of work” as Federal Aviation Administration (FAA) calls stand-alone portions of a project. Phase 1 is comprised of 4 usable units of work that have been funded by Airport Improvement Program (AIP) and Airport Infrastructure Grant (AIG) monies, along with the TOML sponsor match of 5%, all totaling $2,234,630. The first unit is installing a vehicle access road to the Corporate Hangar row, which will separate vehicle traffic off of an aircraft movement area and be the public access road to the Multi-Purpose Building once built. The second and third phases involve removing an existing taxiway connector and installing a new one 400 ft. to the west. This will prevent aircraft from having direct access from hangars to the runway and will eventually align with the Aircraft Rescue and Firefighting (ARFF) engine bay, providing direct emergency response to the runway. The final usable unit is the purchase of two Lighted Xs for use during the required runway closure associated with the taxiway construction. These are generator trailers with 12’ tall flashing Xs that are placed over the runway numbers to let pilots know not to land on the runway. These can be used for any type of runway closure (maintenance or incident).

They can also be used as portable generators. These were funded due to the acknowledgement that runway closures impact the Fixed-Based Operator (FBO) financially and must be kept to a minimum. These Xs allow us to close the runway in the morning and re-open in the evening rather

Fiscal Year 26-27 Final Budget Page 37
than leave the runway closed 24 hours a day for weeks at a time, which is typical. This project began on April 27th, 2026, and will be completed by July 10th, 2026.

CalFire Crew Quarters Upfit and Temporary Ops Office
Due to the year-round threat of fire and other challenges to the region, Staff have been pursuing the concept of a Public Safety Campus/Fire Base at Mammoth Yosemite Airport. One of the agencies responding to this year-round threat, along with 800,000 acres of increased responsibility area, is the California Department of Forestry. MMH is endeavoring to situate CalFire on the airfield by providing crew and engine quarters for a 3-year term. This enables the organization to test the location for a permanent purpose-built heli-tac facility. It requires Staff to relocate from their current office to a temporary construction office trailer and to upfit the current office to livable crew quarters. Combined, this will cost approximately $90,000. The Exclusive Use helicopter associated with this mobilization will be on the airport and ready for response on June 1st, 2026.

The CalFire Mammoth Station will be ready for occupancy shortly after.

Multipurpose Building Phase 2-SRE Bays-Repackage/Design Phase 2 of the Multi-Purpose Building was intended as the total building itself, including snow removal equipment bays, the ARFF storage and Maintenance bays required by FAA, administrative offices and a small public facing lobby to facilitate public access to the airport.

Without sufficient enplanements, the FAA warned that it could take years to build up enough discretionary funding to facilitate this building. At the beginning of 2026, our FAA planning group made us aware of Airport Resiliency funding and flagged us worthy recipients. We are on track to

Fiscal Year 26-27 Final Budget Page 38
be awarded $1.5 million toward a building. Because this is not enough to build the entire project, we spent $79,000 to have the plans repackaged into a smaller “usable unit of work”. This will be in the form of a Snow Removal Equipment storage building. This project will go out to bid on May 29, 2026.

MMH Water Distribution System Fire Pump Replacement
The Mammoth Yosemite Airport Water Distribution is 25 years old. The fire pump, motor and controller have lived their useful lives and must be replaced. With equipment, retrofitting and installation, this project is estimated to cost $220,000. This work will commence in September of 2026.

Dave and Roma McCoy Mammoth Arts and Cultural Center (MACC) (GF9) The MACC project is the result of a partnership between the Mammoth Lakes Foundation, Town of Mammoth Lakes, Cerro Coso/Kern Community College, and private donors, and is intended to be a year-round venue for performing arts events, including live theater, musical performances, films, lectures, conferences, and community activities. The MACC will be constructed as an addition to the existing Edison Hall located at 100 College Parkway on property recently purchased from the Mammoth Lakes Foundation (MLF), and includes the addition of a single-story, approximately 7,482 square-foot, 239-seat performing arts theatre with support spaces, a new trash enclosure, reconfiguration of the existing parking lot, and other site improvements such as walkway connections and landscape/revegetation of the disturbed site. On July 3rd, 2024, the Town Council authorized the Town Manager to execute a purchase and sale agreement (PSA) with Mammoth Lakes Foundation (MLF) for the acquisition of the property, and various minor amendments which were authorized on May 7, 2025. The Town broke ground on the project in late 2025 and expects to open the facility in summer of 2027. 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 FY26-27 $18,970,000

Fiscal Year 26-27 Final Budget Page 39
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 design came from American Rescue Plan Act (ARPA). Construction of the project is funded by municipal bonds.

Total Budget FY26-27 Construction: $33,763,000

Fiscal Year 26-27 Final Budget Page 40
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 completed as well as preliminary designs. Work will continue during the summer/fall of 2025. The project is expected to cost upwards of $1m to complete. Construction funding is proposed to be spread over two years. The 2026-27 recommended appropriation is $300,000 and $400,000 in 2027-28.

Total Budget FY26-27 $900,000

Fiscal Year 26-27 Final Budget Page 41
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, the Dog Park, and Shady Rest Park. Work will begin in summer 2026. The contract will be combined with the TBID signage and some informational signs at Mammoth Creek Park Total Budget FY26-27 $100,000
Old Mammoth Road Beautification
Funded by the Old Mammoth Road Assessment District, this project is intended to restore irrigation and provide landscape plantings like those along Main Street. For a few years the Town attempted to identify a contractor to work on the project. After an unsuccessful bid the Town directly negotiated with a local contractor to work on the project. Significant progress is expected in summer 2026. In spring of 2026 the irrigation was dug up, repaired and tested. Plantings are expected when weather permits.

Total Budget FY26-27: $500,000

Fiscal Year 26-27 Final Budget Page 42
Main Street South Side MUP (TR2)
The Main Street MUP (multi-use path) 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 (ROW). The project includes 1700LF of separated ADA compliant asphalt multi-use path, drainage improvements, slope protection, transit improvements, lighting, signage and wayfinding, and other supportive infrastructure. Thus far only the design phase has been funded. Construction funding is anticipated to come from future State Transportation Improvement Program (STIP) shares. Staff and Council have only authorized the consultant to advance of series of alternatives for consideration. Staff are advocating funding this project for the 2027-28 construction season.

Total Budget FY26-27: $200,000
203 / Mountain Blvd Pedestrian Beacon (HSIP) (ST3)
The Town of Mammoth Lakes applied for and was awarded an HSIP (Highway Safety Improvement Program) grant to install crosswalk improvements at Mountain Boulevard. The installation 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 a rectangular rapid flashing beacon (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 FY26-27: $350,000

Fiscal Year 26-27 Final Budget Page 43
Minaret / Meridian Round-a-Bout (ST15)
During the development and design of the Minaret MUP project Staff and its consultant reevaluated the possibility of a round-a-bout at the intersection of Meridian and Minaret. A rounda-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 and curb and gutter will be added, and existing utilities will be adjusted to match new finish grade. MUPs and cart paths along with appropriate crossings will be integrated into the design. In Late winter of 2026 Kimley-Horn presented initial concepts and simulations to the Town Council. The design phase of the project is funded by $180,000 in STIP and $220,000 in General Fund. Construction funding is anticipated to come from future STIP shares.

Total Budget FY26-27: $400,000

Fiscal Year 26-27 Final Budget Page 44
TBID Kiosk (TBID1)
In partnership with 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 project will be bid with the parks monument signs.

Total Budget FY26-27: $TBD
2026 Slurry Seal Project
In 2024 the Town started an annual slurry and fog seal program. In this initial year treatments were tested and evaluated. Based on the general success of the treatments we developed a plan to treat all of the roads in Town once every 5 years. In 2025 the Town bid and awarded a slurry project to treat roads in the Knolls neighborhood. This was the first section of Town to be treated. For 2026 the Town has bid the slopes neighborhood. In advance of the work the Town road department crack sealed and patched all of the roads within the extent of the work. Work is expected to be completed over the summer and is funded by road rehabilitation dollars Total Budget FY26-27: $700,000

Fiscal Year 26-27 Final Budget Page 45
2026 Townwide Striping Project
The Town of Mammoth Lakes traditionally performs annual maintenance on the linear striping of roads due to excessive wear from snow removal operations during our winter season. Typically, all linear striping within the Town of Mammoth Lakes has been re-painted by Public Works staff each year in the spring. This work requires both hours of labor and specialized equipment to complete and takes time away from our crew performing other duties and maintenance tasks around the Town. Furthermore, linear striping layouts have varied slightly year after year since the Town has never had a detailed set of plans showing exact layout and dimensioning. Over time, this has created the appearance of multiple layers of linear striping on the road which can lead to confusion on where exactly the lanes are supposed to be. By developing a plan set for the linear striping and contracting externally for this work, the Town can coordinate to have all of its linear striping completed annually in a timely manner once spring weather permits, while freeing up PW staff to complete other needed maintenance projects throughout Town. The proposed work also involves having the old linear striping removed where it conflicts with the official plan set / layout to reduce any confusion. The project is expected to be completed by late spring 2026 Total Budget FY26-27: $200,000
2026 Asphalt and Concrete Maintenance Project
Each winter damage is done to roads, MUPs, sidewalks, drainage infrastructure and other Town owned elements in the public right-of-way. The Town set aside funds during the 2nd quarter to address any issues that arose from the winter of 25-26. The scope of work has not yet been developed for this effort as winter damage assessments have not yet been completed. These funds will supplement the road rehabilitation budget to make repairs to infrastructure as needed.

Total Budget FY26-27: $150,000
Minaret multi-use path (MUP)
The Minaret multi-use path (MUP) project involves the construction of an approximately 6,800- LF path along the west side of Minaret Road. The MUP will close the gap between the Town Loop trail along Old Mammoth and Minaret Roads and the Lakes Basin MUP, North Village, and mountain resort facilities near the intersection of Main Street and Minaret Road. The need for this path has long been identified within the Town’s Trail System Master Plan. Separated bicycle and pedestrian facilities will provide for a more legitimate option for people to change their mode of travel from motorized vehicles to other self-propelled modes, increasing health and reducing environmental impacts. The MUP will also incorporate Americans with Disabilities Act (ADA)- compliant ramps and will connect residential and multi-family housing to other MUPs and sidewalks that access school facilities at the east end of the Town. The project was awarded in March of 2026 and will be completed in late summer of 2026.

Total Budget FY26-27: $3,000,000

Fiscal Year 26-27 Final Budget Page 46
Intelligent Transit System Improvements - Real Time Transit Information In April of 2026 the Town installed 2 real-time transit signs as a demo. In the months leading up to the installation the Town, the Eastern Sierra Transit Authority (ESTA) and Caltrans worked together to test and coordinate the various independent systems that make this project work. If the field test is successful, the Town will procure and install similar signage in all of the Town transit shelters. During the Q2 adjustment the Town set aside $80k for this effort.

Total Budget FY26-27: $80,000
Development Impact Fees 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 FY26-27, 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:

Fiscal Year 26-27 Final Budget Page 47
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.

Fiscal Year 26
-27 Final Budget Page 48

Fiscal Year 26-27 Final Budget Page 49
Fractional Mello Roos Fund (858)
The district was created to provide funding enhanced levels of service for designated Town functions.

To determine the baseline of services by which “enhanced levels of service” could be defined, FY04-05 services are used as a basis of comparison. In order to be eligible, services would need to be above and beyond those services provided by the Town in that year. 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 $1,231,625 in anticipated revenues for FY26-27 generated by charges for estimated tax revenue ($200,000), facility fees ($563,750), LA Kings sponsorship ($75,000), transfer-in ($392,875) and interest ($2,000). The Transfer-In is an allocation from Measure R and General Fund to support CRC operations.

Fiscal Year 26-27 Final Budget Page 50
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 account is known as internal service fund where expenses are covered by work performed for other departments. The list of estimated charges within the FY26-27 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 $1,815,000 and expenditure of $2,023,224 for FY26-27.

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 $208,224 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 that use the vehicle, which is charged funds necessary for replacement. Below is a list of charges for the FY26-27 budget by operating department:

Fiscal Year 26-27 Final Budget Page 51
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 Quickbase 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 FY26-27.

This can be accomplished during any of the quarterly budget reviews.

Debt Service Fund (990)
The Town has a variety of debts including 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 chart below reflects the debt payments made to external entities. A summary of the Town’s operating debt service is as follows:

Fiscal Year 26
-27 Final Budget Page 52

53 FUTURE CAPITAL
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 close 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 FY26-27. In total, the Town’s budget is comprised of $101,249,093 in total resources (Revenue and Transfer In) and $94,704,255 in total appropriations leaving a change in fund balance of $6,544,839 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 in 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 FY26-27.

Final Budget Presentation
Fiscal Year 26-27
Rob Patterson
Town Manager
June 17, 2026

FY26-27 Final Budget - Resolutions and Policy for consideration

Budget FY26-27 – 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 2026-27
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 2026-27, the Town of Mammoth Lakes is using the population growth of Mono County and the increase in California Per Capita Income.
2025-26 Appropriations Limit $33,759,798
2025-26 Adjustment Factors
Mono County Population Change = 0.984 (-1.6% change)
California Per Capita Income Change = 1.0495 (4.95% change) Combined Change = 0.984 x 1.0495 =1.032708
2026-27 Appropriations Limit $34,864,013
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. 26-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2026-27 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 2026-27, 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 $34,904,215.

APPROVED AND ADOPTED THIS 17th day of June 2026.

___________________________
AMANDA RICE, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Town of Mammoth Lakes,
California
Investment Policy
FY2026-27

TOWN OF MAMMOTH LAKES

INVESTMENT POLICY
Fiscal Year 2026-27
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.”

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.

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.

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. 26-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA
REAFFIRMING 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; and
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 17th day of June 2026.

___________________________
AMANDA RICE, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Reserve Policy FY26-27 (updated 6/17/2026) Page 1
Reserve Policy – Town of Mammoth Lakes
Updated June 2026
General Provision:

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

This is true for the Town of Mammoth Lakes and is particularly highlighted because of the heavy reliance on the single revenue stream of Transient Occupancy Tax (TOT). Revenue from 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 combined be funded at an amount equal to or greater 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: $7,760,000 for FY26-27 based on 20% of Baseline Revenue established for FY26-27.

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 FY26-27 (updated 6/17/2026) 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: $1,940,000 for FY26-27 based on 5% of Baseline Revenue established for FY26-27.

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 the 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 Town Council or the Town Manager and once used it 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 FY26-27 (updated 6/17/2026) 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: $1,665,000 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. 26-

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 update of the baseline revenue used to determine policy parameters; and
WHEREAS, Finance Director recommends a change in baseline revenue, to approximate General Fund revenue for FY2026-27, increasing baseline to $38,800,000; 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 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 17th day of June 2026.

___________________________
AMANDA RICE, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Town of Mammoth Lakes,
California
Debt Management Policy
FY2026-27
JNA Consulting Group, LLC
410 Nevada Way, Suite 200
Boulder City, NV 89006
702-294-5100 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. 26-

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; and 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; and 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.

Resolution No. 26-

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 17th day of June 2026.

___________________________
AMANDA RICE, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

RESOLUTION NO. 26-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, ADOPTING THE ANNUAL BUDGET FOR FISCAL YEAR 2026-27
WHEREAS, The Town Manager submitted to the Town Council a proposed Annual Budget for the Town of Mammoth Lakes for Fiscal Year 2026-27; and WHEREAS, public notice has been published and a public hearing was held on the proposed Annual Budget on June 17, 2026, 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 2026-27 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 2026-27 for the Town of Mammoth Lakes, CA, effective July 1, 2026:
a) All revisions and changes which are necessary and 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. 26-

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 17th day of June 2026.

_________________________
AMANDA RICE, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Resolution No. 26-

Town of Mammoth Lakes
Proposed Fiscal Year 2026-27
Operating Budget

BUDGET 2026-27 Fund 100 - General Fund
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
57,959,610 44,536,831 33,326,314 33,576,500 38,076,500 38,799,950 38,001,135 42,485,875 23,971,105 33,372,415 48,705,465 38,799,950 19,958,475 2,050,956 9,355,209 204,085 (10,628,965) 0

REVENUE
100-000-30202 Property Tax Secured 3,550,237 4,372,901 - 3,500,000 3,500,000 4,160,000 $ 100-000-30204 Property Tax Unsecured 223,961 293,217 - 225,000 225,000 225,000 $ 100-000-30210 Prior Secured & Escapes 38,236 44,325 - 30,000 30,000 30,000 $ 100-000-30230 Documentary Transfer Tax 219,502 216,546 167,389 145,000 145,000 200,000 $ 100-000-30234 Current Supplemental Tax 108,027 94,182 - 105,000 105,000 100,000 $ 100-000-30250 Homeowners Exemption 90,301 99,218 - 52,000 52,000 85,000 $ 100-000-30260 Property Tax-In Lieu VLF 1,215,010 646,263 - 1,100,000 1,100,000 1,100,000 $ 100-000-30270 ERAF Excess - 169,001 - 113,000 113,000 113,000 $ 100-000-30402 Sales Tax 3,616,593 3,521,532 739,117 3,350,000 3,350,000 3,500,000 $ 100-000-30604 TOT: Current Year 27,666,698 28,245,850 27,116,092 19,500,000 23,500,000 23,000,000 $ 100-000-30640 TOT: Certificates 6,984 135 23 7,000 7,000 7,000 $ 100-000-30642 Certified Property Fee - 1,270,841 925,083 837,500 837,500 920,000 $ 100-000-30644 TOT: Penalties & Interest 209,559 316,725 262,442 100,000 100,000 100,000 $ 100-000-30660 TOT: Revenue Violations 75,701 87,780 135,727 80,000 80,000 80,000 $ 100-000-30661 TOT: Rev Viol Pen & Interest 31,373 58,032 78,046 25,000 25,000 25,000 $ 100-000-30670 TOT: Zoning Violations 585 507 - 1,000 1,000 1,000 $ 100-000-30671 TOT: Zoning Viol Pen & Interes 219 231 - 500 500 500 $ 100-000-30802 Business Tax 414,348 449,324 447,179 400,000 400,000 425,000 $ 100-000-30803 Cannabis Tax 119,694 111,828 89,742 75,000 75,000 100,000 $ 100-000-30810 Bus Tax Penalties & Interest 23,152 16,371 22,567 8,000 8,000 18,000 $ 100-000-30830 Business Lic Application Fee 21,353 21,903 16,178 13,000 13,000 13,000 $ 100-000-30835 Cannabis Business Registration 24,270 - 1,200 3,000 3,000 3,000 $ 100-000-30840 Business Lic Renewal Fee 41,040 41,817 40,472 35,000 35,000 35,000 $ 100-000-31204 Franchise Fee: Solid Waste 359,037 387,119 338,912 325,000 325,000 350,000 $ 100-000-31206 Franchise Fee: Electricity 374,354 376,951 - 300,000 300,000 350,000 $ 100-000-31208 Franchise Fee: Gas 184,008 - 165,610 145,000 145,000 150,000 $ 100-000-31210 Franchise Fee: Cable 227,187 177,941 244,476 230,000 230,000 200,000 $

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
100-000-31410 Encroachment Permits 7,875 11,625 4,000 4,000 4,000 4,000 $ 100-000-31414 Grading Permits 12,975 12,425 8,225 7,000 7,000 7,000 $ 100-000-31420 Building Permits 1,702,958 1,164,790 487,520 850,000 850,000 900,000 $ 100-000-31440 Animal Licenses 1,326 1,106 - 2,000 2,000 3,700 $ 100-000-31444 Animal Licenses Penalties - - - 200 200 200 $ 100-000-31450 Concealed Weapon Permit 2,355 2,290 - 1,500 1,500 1,500 $ 100-000-31464 Taxicab Driver Permit 64 - - 300 300 300 $ 100-000-31470 Special Events Permit 6,720 7,230 7,000 8,000 8,000 8,000 $ 100-000-31602 Charges for Services 222,143 83,590 - 193,000 193,000 173,000 $ 100-000-31604 Sale of Documents 1,064 210 315 500 500 500 $ 100-000-31606 Credit Card Service Fee 25,587 31,122 45,936 16,000 16,000 16,000 $ 100-000-31610 Facility Rental 180,145 164,222 187,582 160,000 160,000 170,000 $ 100-000-31615 P&R Facility Rental 22,905 22,058 2,656 18,000 18,000 18,000 $ 100-000-31620 Plan Review-New Bus & Home Occ 3,191 3,560 2,230 2,500 2,500 2,500 $ 100-000-31624 Planning & Zoning Applications 818,259 60,086 184,103 350,000 350,000 350,000 $ 100-000-31626 Master Plan Fees 60,192 12,059 51,601 25,000 25,000 25,000 $ 100-000-31630 Engineering Fees 8,795 - 5,800 10,000 10,000 10,000 $ 100-000-31652 Transit Fee 147,191 136,335 166,891 150,000 150,000 150,000 $ 100-000-31664 Recreation Program Fees 167,972 159,102 3,072 178,000 178,000 187,000 $ 100-000-31666 Concessions - 1,840 1,169 500 500 16,500 $ 100-000-31668 Amenities Enhancement Program - - - 10,000 10,000 10,000 $ 100-000-31670 Whitmore Master 36,313 27,083 12,194 24,000 24,000 30,000 $ 100-000-31671 Edison Master 2,625 - - 5,000 5,000 90,100 $ 100-000-31672 Whitmore Pool Reimb 69,960 - 31,250 58,000 58,000 178,000 $ 100-000-31684 Recreation Donations - - 8,000 8,000 8,000 8,000 $ 100-000-31690 Archival Storage Fee - - 92,178 10,000 10,000 10,000 $ 100-000-31692 Fingerprint Service 22,332 24,018 20,944 15,000 15,000 15,000 $ 100-000-32810 Superior Court Fines 15,639 24,918 - 8,000 8,000 8,000 $ 100-000-32820 Parking Citations 60,131 90,654 74,236 30,000 30,000 75,000 $ 100-000-32830 Vehicle Impound Fees 4,350 5,750 5,000 4,000 4,000 4,000 $ 100-000-32860 Civil Penalties:Municipal Code 54,781 13,927 75,157 40,000 40,000 40,000 $ 100-000-35210 State Grants: Misc (61,081) 2,820 14,723 - - 39,650 $ 100-000-35221 Officer Training Reimb 26,117 19,693 37,919 15,000 15,000 15,000 $ 100-000-35403 Vehicle License Fee in Excess 8,984 11,384 - 8,000 8,000 8,000 $ 100-000-37002 Interest on Investments 1,432,008 960,552 623,818 100,000 600,000 100,000 $ 100-000-37004 Interest from County 229,256 30,948 - 20,000 20,000 20,000 $ 100-000-37100 Refunds and Rebates (35,686) 218,033 382,543 100,000 100,000 130,500 $

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
100-000-39999 Interfund Transfers In 437,959 13,635,638 - 440,000 440,000 685,000 $ TOTAL REVENUE 44,536,831 57,959,610 33,326,314 33,576,500 38,076,500 38,799,950

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 410 TOWN COUNCILEXPENSES100-410-40111 Temporary Wages 62,635 70,567 59,923 61,740 61,740 71,310 $ 100-410-41002 Health Ins Premiums 177,246 204,132 208,286 186,006 186,006 228,621 $ 100-410-41028 PARS (Part Time Retirement) 1,235 1,327 1,245 1,235 1,235 2,460 $ 100-410-43150 Training, Ed, Conf & Mtgs 4,165 4,963 1,296 12,000 12,000 6,000 $ TOTAL EXPENSES 245,281 280,989 270,750 260,981 260,981 308,392 DEPT 412 LEGAL SERVICESEXPENSES
100-412-43030 Professional Services - 433 890 - -100-412-43031 Contractual Services 261,342 283,073 130,770 225,000 225,000 225,000 $ TOTAL EXPENSES 261,342 283,506 131,659 225,000 225,000 225,000 DEPT 413 TOWN MANAGEREXPENSES
100-413-40000 Regular Salaries 438,315 371,176 345,160 355,869 355,869 403,480 $ 100-413-40111 Temporary Wages - 24,504 32,694 - - 30,000 $ 100-413-40130 Comprehensive Leave (37,434) 3,679 - 25,984 25,984 30,051 $ 100-413-41002 Health Ins Premiums 73,759 84,218 85,705 88,129 88,129 103,710 $ 100-413-41012 Workers Comp Insurance 24,650 19,556 - 19,338 19,338 25,484 $ 100-413-41020 PERS (Retirement) 131,633 101,315 117,320 103,099 103,099 126,994 $ 100-413-41028 PARS (Part Time Retirement) - - 446 - - 600 $ 100-413-42006 Uniforms & Personal Equip - 199 - 2,000 2,000 2,000 $ 100-413-42030 Special Operational 21,759 59,665 26,724 15,000 15,000 20,000 $ 100-413-43031 Contractual Services 15,080 207,357 114,026 26,000 301,000 103,000 $ 100-413-43130 Advertising & Legal Notices 13,918 18,618 10,047 10,000 10,000 10,000 $ 100-413-43150 Training, Ed, Conf & Mtgs 1,399 3,855 5,874 10,000 10,000 6,000 $ 100-413-44520 Emergency Preparedness - - - 15,000 15,000 20,000 $ TOTAL EXPENSES 683,081 894,140 737,997 670,419 945,419 881,319

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 414 TOWN CLERKEXPENSES100-414-40000 Regular Salaries 198,291 205,000 197,679 203,264 203,264 236,090 $ 100-414-40113 Overtime Wages 245 103 2 5,000 5,000 1,000 $ 100-414-40130 Comprehensive Leave (976) 10,864 - 3,625 3,625 3,558 $ 100-414-41002 Health Ins Premiums 78,840 86,677 88,221 89,341 89,341 106,078 $ 100-414-41012 Workers Comp Insurance 12,525 10,375 - 10,563 10,563 14,283 $ 100-414-41020 PERS (Retirement) 74,028 67,177 84,052 66,034 66,034 82,672 $ 100-414-42030 Special Operational 16,397 14,431 11,857 15,000 15,000 15,000 $ 100-414-43110 Mem'ships, Dues, Subscr, Publi 685 195 729 500 500 500 $ 100-414-43130 Advertising & Legal Notices 3,769 2,890 2,765 2,750 2,750 2,750 $ 100-414-43150 Training, Ed, Conf & Mtgs 2,825 1,240 3,343 5,500 5,500 5,500 $ 100-414-44600 Codification 14,631 13,741 1,593 5,000 5,000 5,000 $ 100-414-44620 Municipal Election 567 7,108 977 9,000 9,000 9,000 $ TOTAL EXPENSES 401,827 419,800 391,218 415,577 415,577 481,431

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 415 FINANCEEXPENSES100-415-40000 Regular Salaries 613,460 583,862 604,795 707,871 707,871 737,782 $ 100-415-40111 Temporary Wages 28,648 26,226 33,464 57,545 57,545 62,235 $ 100-415-40113 Overtime Wages 12,069 13,182 8,730 10,000 10,000 15,000 $ 100-415-40130 Comprehensive Leave 1,940 7,726 - 16,550 16,550 47,072 $ 100-415-41002 Health Ins Premiums 261,972 260,041 315,706 358,530 358,530 394,930 $ 100-415-41012 Workers Comp Insurance 44,924 40,358 - 36,988 36,988 46,763 $ 100-415-41020 PERS (Retirement) 210,246 183,511 194,181 183,156 183,156 213,819 $ 100-415-41028 PARS (Part Time Retirement) 525 514 656 696 696 2,147 $ 100-415-42006 Uniforms & Personal Equip - - 459 1,500 2,500 $ 100-415-42030 Special Operational 0 939 36 300 300 300 $ 100-415-43031 Contractual Services 121,897 5,006 247,490 110,000 190,000 110,000 $ 100-415-43100 Audit Services 83,360 59,016 86,060 75,000 75,000 85,000 $ 100-415-43110 Mem'ships, Dues, Subscr, Publi 225 234 155 300 300 300 $ 100-415-43130 Advertising & Legal Notices 2,245 - - 2,500 2,500 500 $ 100-415-43150 Training, Ed, Conf & Mtgs 3,127 5,811 1,646 10,000 10,000 8,000 $ 100-415-43422 SB 1559 Tax Admin Fee 81,681 - - 82,000 82,000 82,000 $ TOTAL EXPENSES 1,466,319 1,186,426 1,493,379 1,652,936 1,731,436 1,808,348

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 416 GENERAL SERVICESEXPENSES100-416-42002 Office Supplies 29,214 27,347 17,873 28,000 28,000 32,000 $ 100-416-42005 Postal Supplies & Postage 19,048 13,741 13,673 20,000 20,000 20,000 $ 100-416-42030 Special Operational 4,890 449 106 10,000 10,000 3,756 $ 100-416-43030 Professional Services - 13,500 12,000 - - 12,000 $ 100-416-43031 Contractual Services 201,845 136,746 130,337 207,180 207,180 192,180 $ 100-416-43060 Garage Vehicle Service 51,978 28,827 30,222 40,000 40,000 40,000 $ 100-416-43066 Vehicle & Equip Replacement 31,481 27,848 - 35,000 35,000 33,100 $ 100-416-43106 Insurance Premiums 729,128 888,770 1,594,937 889,352 889,352 1,280,817 $ 100-416-43114 Credit Card Fees 66,627 73,325 5,479 50,000 50,000 70,000 $ 100-416-43180 Contingency - - - 100,000 100,000 100,000 $ 100-416-43404 Public Utilities 38,947 40,737 57,061 70,000 70,000 70,000 $ 100-416-44220 Community Support Fund 59,419 65,482 12,380 71,000 71,000 26,000 $ 100-416-45010 Facility Lease 413,202 486,062 475,390 465,000 465,000 120,000 $ 100-416-46010 Equipment Lease 33,718 41,042 32,248 35,000 35,000 40,000 $ TOTAL EXPENSES 1,679,498 1,843,876 2,381,705 2,020,532 2,020,532 2,039,853 DEPT 417 HUMAN RESOURCESEXPENSES
100-417-40000 Regular Salaries 177,656 249,796 266,210 261,048 261,048 305,595 $ 100-417-40113 Overtime Wages 893 159 229 - - 1,000 $
100-417-40130 Comprehensive Leave (1,078) 2,700 - 15,852 15,852 16,705 $ 100-417-41002 Health Ins Premiums 61,182 110,694 121,706 108,962 108,962 146,951 $ 100-417-41012 Workers Comp Insurance 13,119 11,263 - 14,138 14,138 19,210 $ 100-417-41020 PERS (Retirement) 62,772 59,781 85,263 68,264 68,264 87,835 $ 100-417-42030 Special Operational 4,453 2,621 1,727 10,000 10,000 10,000 $ 100-417-43110 Mem'ships, Dues, Subscr, Publi 1,002 120 1,429 2,000 2,000 2,500 $ 100-417-43140 Recruiting & Other HR 23,292 21,521 14,824 20,000 20,000 20,000 $ 100-417-43150 Training, Ed, Conf & Mtgs 1,920 5,585 9,040 5,000 5,000 7,000 $ TOTAL EXPENSES 345,210 464,241 500,428 505,264 505,264 616,795

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 418 INFORMATION SYSTEMSEXPENSES100-418-43031 Contractual Services 11,876 105,088 7,625 8,000 8,000 8,000 $ 100-418-43033 Computer Support Services 250,000 250,000 187,500 280,000 280,000 280,000 $ 100-418-43404 Public Utilities 35,133 48,216 32,698 30,000 30,000 50,000 $ 100-418-45050 Equip Maint Agreements 135,469 240,356 188,517 153,600 153,600 129,600 $ 100-418-48800 Computer Hardware - Capital 46,917 74,925 88,775 31,000 31,000 107,000 $ 100-418-48900 Computer Software - Capital 68,245 105,519 27,353 23,000 23,000 53,000 $ TOTAL EXPENSES 547,640 824,103 532,469 525,600 525,600 627,600 DEPT 420 POLICE SERVICESEXPENSES
100-420-40000 Regular Salaries 2,272,857 2,675,231 2,386,849 2,667,601 2,667,601 2,950,580 $ 100-420-40111 Temporary Wages 14,709 5,423 982 25,000 25,000 14,281 $ 100-420-40113 Overtime Wages 246,010 315,575 325,725 150,000 150,000 300,000 $ 100-420-40115 Police Holiday Pay 82,232 79,055 105,408 7,539 7,539 159,886 $ 100-420-40130 Comprehensive Leave 36,335 12,941 - 95,704 95,704 99,407 $ 100-420-41002 Health Ins Premiums 505,839 593,941 539,912 635,493 635,493 817,722 $ 100-420-41012 Workers Comp Insurance 165,246 140,882 2,016 141,435 141,435 191,140 $ 100-420-41016 Unemployment Assessment - - - 5,000 5,000 5,000 $ 100-420-41018 ICMA VantageCare 61,875 64,875 58,500 62,000 62,000 62,000 $ 100-420-41020 PERS (Retirement) 1,172,528 1,393,781 1,311,553 1,425,552 1,425,552 1,561,960 $ 100-420-41024 PARS (Retirement Enhanced) - - - 15,000 15,000 15,000 $ 100-420-41028 PARS (Part Time Retirement) 47 - - 3,009 3,009 1,693 $ 100-420-42002 Office Supplies 5,280 4,828 7,057 5,000 5,000 7,500 $ 100-420-42005 Postal Supplies & Postage 1,390 1,334 1,280 1,500 1,500 2,000 $ 100-420-42006 Uniforms & Personal Equip 28,192 41,560 19,913 40,000 40,000 40,000 $ 100-420-42007 Facility Maintenance/Supplies 1,878 841 14,067 2,000 2,000 5,000 $ 100-420-42030 Special Operational 28,219 73,056 18,793 30,000 30,000 40,000 $ 100-420-43031 Contractual Services 145,604 295,954 271,366 237,000 237,000 285,000 $ 100-420-43032 Dispatch Services 471,202 510,013 510,718 510,718 510,718 591,562 $ 100-420-43060 Garage Vehicle Service 50,987 103,266 64,774 75,000 75,000 75,000 $ 100-420-43066 Vehicle & Equip Replacement 44,783 24,316 - 60,000 60,000 172,480 $ 100-420-43110 Mem'ships, Dues, Subscr, Publi 3,892 7,462 3,894 6,500 6,500 6,500 $ 100-420-43120 Printing & Reproduction 5,274 3,736 2,556 5,500 5,500 5,500 $ 100-420-43130 Advertising & Legal Notices 33 - 27 1,000 1,000 1,000 $

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
100-420-43150 Training, Ed, Conf & Mtgs 59,521 85,631 56,635 60,000 60,000 80,000 $ 100-420-43156 DOJ Fingerprint Live 10,173 6,740 6,533 10,000 10,000 10,000 $ 100-420-43404 Public Utilities 52,509 57,473 50,014 60,000 60,000 60,000 $ 100-420-45060 Gen'l Facilities Maint 4,991 4,586 16,667 10,000 30,000 15,000 $ 100-420-45400 Communication Equip Maint - - - 1,000 1,000 1,000 $ 100-420-46010 Equipment Lease 2,660 810 5,621 2,000 2,000 2,500 $ 100-420-46300 Communic Equip - Non Cap 876 889 - 5,000 5,000 5,000 $ 100-420-46440 Office Equip & Furniture 5,137 3,516 2,572 5,000 5,000 5,000 $ 100-420-46450 Firearms 14,802 41,937 40,024 25,000 25,000 25,000 $ TOTAL EXPENSES 5,495,080 6,549,651 5,823,457 6,385,551 6,405,551 7,613,712

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 432 RECREATION PROGRAMSEXPENSES100-432-40000 Regular Salaries 408,584 397,075 391,156 444,678 444,678 457,106 $ 100-432-40111 Temporary Wages 105,311 151,473 137,283 199,284 199,284 233,373 $ 100-432-40113 Overtime Wages 5,046 8,117 7,560 3,000 3,000 8,000 $ 100-432-40130 Comprehensive Leave 5,640 7,863 - 25,853 25,853 21,166 $ 100-432-41002 Health Ins Premiums 117,254 106,427 130,618 120,557 120,557 172,785 $ 100-432-41012 Workers Comp Insurance 26,647 23,532 - 23,980 23,980 28,391 $ 100-432-41020 PERS (Retirement) 140,857 125,400 152,919 131,374 131,374 146,389 $ 100-432-41028 PARS (Part Time Retirement) 2,500 3,306 2,969 2,799 2,799 8,051 $ 100-432-42006 Uniforms & Personal Equip 2,524 1,944 111 2,750 2,750 10,500 $ 100-432-42008 Recreation Supplies 11,656 11,274 4,883 13,000 13,000 13,000 $ 100-432-42009 Amenities Enhancement Program 7,115 914 - 10,000 10,000 10,000 $ 100-432-42030 Special Operational 6,546 4,737 3,176 6,000 6,000 7,000 $ 100-432-43031 Contractual Services 19,911 41,966 208,867 40,250 340,250 55,000 $ 100-432-43110 Mem'ships, Dues, Subscr, Publi 1,723 1,969 2,158 3,300 3,300 2,500 $ 100-432-43120 Printing & Reproduction 3,685 598 1,013 3,000 3,000 2,500 $ 100-432-43130 Advertising & Legal Notices 3,203 4,546 5,563 6,000 6,000 7,000 $ 100-432-43150 Training, Ed, Conf & Mtgs 4,557 1,956 2,622 6,000 6,000 6,000 $ 100-432-43164 Excursions & Field Trips 2,022 2,192 1,141 5,500 5,500 6,000 $ 100-432-44300 Fishing Enhancement 107,460 109,162 108,500 111,000 111,000 113,000 $ 100-432-44310 Community Youth Programs 48,478 45,800 49,745 49,000 49,000 50,000 $ 100-432-44320 Fireworks Display 55,632 23,287 45,503 44,000 44,000 50,000 $ TOTAL EXPENSES 1,086,352 1,073,538 1,255,785 1,251,326 1,551,326 1,407,762

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 434 WHITMORE RECREATION AND BALL FIELD EXPENSES100-434-40000 Regular Salaries 124,570 117,253 109,867 88,480 88,480 40,238 $ 100-434-40113 Overtime Wages 5,542 3,821 4,511 1,000 1,000 1,000 $ 100-434-40130 Comprehensive Leave (2,089) 18,569 - 2,471 2,471 2,918 $ 100-434-41002 Health Ins Premiums 22,992 19,156 15,201 39,198 39,198 9,486 $ 100-434-41012 Workers Comp Insurance 5,827 4,488 - 4,644 4,644 2,572 $ 100-434-41020 PERS (Retirement) 31,474 20,503 22,913 22,422 22,422 11,761 $ 100-434-42007 Facility Maintenance/Supplies 5,697 5,378 2,272 8,000 18,000 7,000 $ 100-434-42008 Recreation Supplies 4,104 1,867 407 3,000 3,000 1,000 $ 100-434-43031 Contractual Services 9,624 11,134 36,190 9,000 9,000 6,000 $ 100-434-43060 Garage Vehicle Service 13,779 17,464 9,711 14,000 14,000 14,000 $ 100-434-43066 Vehicle & Equip Replacement 24,861 19,858 - 22,000 22,000 27,810 $ 100-434-43404 Public Utilities 29,607 32,809 15,013 55,000 55,000 25,000 $ 100-434-43420 Taxes & Fees 5,986 2,157 - 2,000 2,000 2,000 $ 100-434-45010 Facility Lease 2,783 4,040 463 1,500 1,500 2,300 $ 100-434-45080 Park Grounds & Bldgs Maint 15,496 15,581 13,728 21,000 21,000 23,000 $ TOTAL EXPENSES 300,252 294,079 230,276 293,715 303,715 176,085

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 435 WHITMORE POOLEXPENSES100-435-40000 Regular Salaries - - - - - 52,352 $ 100-435-40111 Temporary Wages - - - - - 122,948 $
100-435-40113 Overtime Wages - - - - - 1,000 $
100-435-40130 Comprehensive Leave - - - - - 3,550 $
100-435-41002 Health Ins Premiums - - - - - 16,743 $
100-435-41012 Workers Comp Insurance - - - - - 3,332 $
100-435-41020 PERS (Retirement) - - - - - 15,235 $
100-435-41028 PARS (Part Time Retirement) - - - - - 4,242 $ 100-435-42006 Uniforms & Personal Equip - - - - - 8,000 $ 100-435-42007 Facility Maintenance/Supplies - - - - - 2,000 $ 100-435-42008 Recreation Supplies - - - - - 2,000 $
100-435-42009 Pool Supplies - - - - - 13,000 $
100-435-42030 Special Operational - - - - - 1,500 $
100-435-43031 Contractual Services - - - - - 2,000 $
100-435-43120 Printing & Reproduction - - - - - 1,000 $ 100-435-43130 Advertising & Legal Notices - - - - - 1,000 $ 100-435-43150 Training, Ed, Conf & Mtgs - - - - - 4,000 $ 100-435-43404 Public Utilities - - 744 - - 35,000 $
100-435-43420 Taxes & Fees - - - - - 500 $
100-435-45010 Facility Lease - - - - - 800 $
100-435-45080 Park Grounds & Bldgs Maint - - - - - 2,000 $ 100-435-46200 Machinery & Equip - Non Cap - - - - - 2,000 $ TOTAL EXPENSES - - 744 - - 294,200

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 436 Arts & CultureEXPENSES100-436-40000 Regular Salaries 272 141 875 - - 108,772 $ 100-436-40111 Temporary Wages 592 - - 44,787 44,787 44,965 $ 100-436-40130 Comprehensive Leave - - - - - 8,240 $
100-436-41002 Health Ins Premiums - - - - - 46,726 $
100-436-41012 Workers Comp Insurance - - - - - 6,974 $
100-436-41020 PERS (Retirement) - - - - - 31,889 $
100-436-41028 PARS (Part Time Retirement) - - - 3,542 3,542 1,551 $ 100-436-42006 Uniforms & Personal Equip - - - 500 500 1,500 $ 100-436-42007 Facility Maintenance/Supplies - 50 - 2,000 2,000 1,000 $ 100-436-42008 - - - - - 2,000 $
100-436-42030 Special Operational - - - - - 9,843 $
100-436-43031 Contractual Services 1,940 - 41,640 45,000 45,000 131,000 $ 100-436-43114 Credit Card Fees - - - - - 1,500 $
100-436-43120 Printing & Reproduction $ 10,000100-436-43130 Training, Ed, Conf & Mtgs $ 6,000 100-436-43110 Mem'ships, Dues, Subscr, Publi - - - 1,000 1,000 2,000 $ 100-436-43150 Training, Ed, Conf & Mtgs 195 - - 3,000 3,000 4,000 $ 100-436-43404 Public Utilities 3,793 5 342 60,000 60,000 50,000 $ 100-436-45050 - - - - - 7,500 $
100-436-45080 Park Grounds & Bldgs Maint - - - - - 2,000 $ 100-436-46200 Machinery & Equip - Non Cap - - 12,988 4,000 4,000 2,500 $ 100-436-46460 Computer Hardware - Non Cap - - - 8,000 8,000 10,000 $ TOTAL EXPENSES 6,792 195 55,845 171,829 171,829 489,961

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 438 PARKS, BLDGS & TRAIL MAINTEXPENSES100-438-40000 Regular Salaries 298,053 392,194 341,482 321,734 321,734 329,645 $ 100-438-40111 Temporary Wages 15,311 10,056 14,245 20,170 20,170 20,170 $ 100-438-40113 Overtime Wages 54,082 37,541 50,757 10,000 10,000 50,000 $ 100-438-40130 Comprehensive Leave (3,915) (1,623) - 9,909 9,909 16,642 $ 100-438-41002 Health Ins Premiums 85,456 109,695 89,602 126,426 126,426 123,056 $ 100-438-41012 Workers Comp Insurance 17,677 17,002 - 16,933 16,933 20,639 $ 100-438-41016 Unemployment Assessment - 4,020 - 5,000 5,000 5,000 $ 100-438-41020 PERS (Retirement) 96,008 95,086 108,506 91,828 91,828 106,931 $ 100-438-41028 PARS (Part Time Retirement) 408 191 300 - - 403 $ 100-438-42003 Misc Supplies 3,013 4,539 - 10,000 10,000 5,000 $ 100-438-42006 Uniforms & Personal Equip 6,297 4,454 1,227 6,800 6,800 7,500 $ 100-438-42007 Facility Maintenance/Supplies 16,578 19,110 5,668 23,000 23,000 25,000 $ 100-438-43031 Contractual Services 7,392 11,861 27,394 18,000 18,000 20,000 $ 100-438-43150 Training, Ed, Conf & Mtgs 712 - - 3,000 3,000 2,000 $ 100-438-43404 Public Utilities 92,221 95,308 52,414 90,000 90,000 95,000 $ 100-438-45080 Park Grounds & Bldgs Maint 16,347 24,913 38,078 21,000 51,000 24,000 $ 100-438-45081 Signage Maintenance 3,000 3,000 3,000 $
TOTAL EXPENSES 705,639 824,347 729,673 776,801 806,801 853,986

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 440 PLANNING DIVISIONEXPENSES100-440-40000 Regular Salaries 487,779 543,901 528,552 505,862 505,862 568,207 $ 100-440-40130 Comprehensive Leave 4,014 9,983 - 19,334 19,334 18,588 $ 100-440-41002 Health Ins Premiums 121,552 154,366 157,727 172,478 172,478 189,889 $ 100-440-41012 Workers Comp Insurance 32,915 26,850 - 26,816 26,816 34,974 $ 100-440-41020 PERS (Retirement) 151,124 143,459 166,888 142,509 142,509 174,550 $ 100-440-42006 Uniforms & Personal Equip - - - 900 900 900 $ 100-440-43031 Contractual Services 664,412 237,533 228,355 350,000 530,000 350,000 $ 100-440-43110 Mem'ships, Dues, Subscr, Publi 1,111 - 448 3,000 3,000 3,000 $ 100-440-43130 Advertising & Legal Notices 2,870 4,398 3,061 3,000 3,000 3,000 $ 100-440-43150 Training, Ed, Conf & Mtgs 4,134 412 9,709 12,000 12,000 12,000 $ 100-440-44500 Air Quality Management 63,000 77,000 34,918 37,500 37,500 29,500 $ TOTAL EXPENSES 1,532,911 1,197,903 1,129,657 1,273,399 1,453,399 1,384,608 DEPT 442 BUILDING DIVISIONEXPENSES
100-442-40000 Regular Salaries 388,197 392,769 409,654 449,994 449,994 478,258 $ 100-442-40113 Overtime Wages 51 - 889 500 500 500 $
100-442-40130 Comprehensive Leave 1,728 (4,796) - 15,467 15,467 13,660 $ 100-442-41002 Health Ins Premiums 150,410 164,089 179,583 218,678 218,678 239,271 $ 100-442-41012 Workers Comp Insurance 23,233 20,869 - 23,859 23,859 29,468 $ 100-442-41020 PERS (Retirement) 119,413 109,092 145,529 126,124 126,124 146,214 $ 100-442-42003 Misc Supplies 599 1,043 623 2,000 2,000 2,000 $ 100-442-42006 Uniforms & Personal Equip 465 680 590 750 750 750 $ 100-442-43031 Contractual Services 271,843 336,409 106,611 20,700 270,000 200,000 $ 100-442-43110 Mem'ships, Dues, Subscr, Publi 1,136 1,842 8,752 7,000 7,000 7,000 $ 100-442-43130 Advertising & Legal Notices 1,596 - - 3,000 3,000 3,000 $ 100-442-43150 Training, Ed, Conf & Mtgs 7,342 4,811 7,402 8,000 8,000 8,000 $ TOTAL EXPENSES 966,012 1,026,809 859,633 876,072 1,125,372 1,128,121

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 444 CODE COMPLIANCEEXPENSES100-444-40000 Regular Salaries 58,787 70,277 68,646 71,944 71,944 80,074 $ 100-444-41002 Health Ins Premiums 38,677 48,410 49,331 47,624 47,624 58,751 $ 100-444-41012 Workers Comp Insurance 4,832 3,850 - 3,673 3,673 4,773 $ 100-444-41020 PERS (Retirement) 20,757 17,480 18,979 17,736 17,736 21,822 $ 100-444-42006 Uniforms & Personal Equip 45 - - 150 150 150 $ 100-444-43130 Advertising & Legal Notices - - - 600 600 600 $ 100-444-43110 Mem'ships, Dues, Subscr, Publi 100 - - 100 100 100 $ 100-444-43150 Training, Ed, Conf & Mtgs - - - 2,000 2,000 2,000 $ TOTAL EXPENSES 123,198 140,016 136,956 143,827 143,827 168,271 DEPT 445 HOUSING PROGRAMS & PLANNINGEXPENSES
100-445-40000 Regular Salaries 85,150 32,664 82,586 99,878 99,878 121,558 $ 100-445-40130 Comprehensive Leave 4,942 - - 954 954 1,113 $ 100-445-41002 Health Ins Premiums 34,592 10,528 31,980 54,306 54,306 35,944 $ 100-445-41012 Workers Comp Insurance 8,567 6,426 - 5,148 5,148 7,311 $ 100-445-41020 PERS (Retirement) 41,129 24,691 30,765 25,401 25,401 34,040 $ 100-445-43031 Contractual Services 386,525 346,350 266,352 357,500 617,850 361,500 $ 100-445-43130 Advertising & Legal Notices 1,139 105 396 1,000 1,000 1,000 $ 100-445-49999 Transfers Out - Housing 810,694 1,200,000 - 730,478 1,780,478 941,334 $ TOTAL EXPENSES 1,372,737 1,620,763 412,080 1,274,665 2,585,015 1,503,800

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 460 ENG, PUBLIC WORKS & ADMINEXPENSES100-460-40000 Regular Salaries 590,966 640,859 652,016 582,535 582,535 796,704 $ 100-460-40111 Temporary Wages 23,440 22,446 18,913 11,000 11,000 11,000 $ 100-460-40113 Overtime Wages 2,856 1,637 3,098 5,000 5,000 5,000 $ 100-460-40130 Comprehensive Leave 4,209 (5,751) - 13,047 13,047 31,282 $ 100-460-41002 Health Ins Premiums 177,001 198,189 234,489 161,694 161,694 299,918 $ 100-460-41012 Workers Comp Insurance 37,193 36,999 - 30,410 30,410 49,350 $ 100-460-41020 PERS (Retirement) 193,836 180,012 202,172 159,620 159,620 240,331 $ 100-460-41028 PARS (Part Time Retirement) 440 470 398 220 220 220 $ 100-460-42005 Postal Supplies & Postage 26 43 - 200 200 200 $ 100-460-42006 Uniforms & Personal Equip 2,514 999 1,436 3,500 3,500 5,000 $ 100-460-42007 Facility Maintenance/Supplies 18 29 363 600 600 600 $ 100-460-43031 Contractual Services 8,448 66,452 43,957 65,000 165,000 65,000 $ 100-460-43150 Training, Ed, Conf & Mtgs 1,614 1,866 1,067 2,000 2,000 2,000 $ TOTAL EXPENSES 1,042,560 1,144,250 1,157,910 1,034,825 1,134,825 1,506,605 DEPT 464 FACILITIES MAINTENANCEEXPENSES
100-464-40000 Regular Salaries 53,103 79,540 85,358 85,363 85,363 102,506 $ 100-464-40111 Temporary Wages 17,149 5,794 84 52,433 52,433 52,433 $ 100-464-40130 Comprehensive Leave (171) 603 - 3,359 3,359 2,183 $ 100-464-41002 Health Ins Premiums 18,058 26,259 40,940 29,650 29,650 57,396 $ 100-464-41012 Workers Comp Insurance 2,723 4,685 - 4,530 4,530 6,240 $ 100-464-41020 PERS (Retirement) 12,364 21,681 24,973 21,873 21,873 28,530 $ 100-464-41028 PARS (Part Time Retirement) 334 100 - 824 824 1,809 $ 100-464-42007 Facility Maintenance/Supplies 5,811 5,127 14,767 35,000 35,000 35,000 $ 100-464-43031 Contractual Services 35,992 87,427 50,896 65,000 71,000 65,000 $ 100-464-43404 Public Utilities 80,349 114,755 69,449 55,000 55,000 55,000 $ 100-464-43420 Taxes & Fees 15,872 7,456 52,808 12,000 12,000 20,000 $ TOTAL EXPENSES 241,585 353,428 339,275 365,031 371,031 426,098

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 467 OFFICE OF OUTDOOR RECREATIONEXPENSES100-467-40000 Regular Salaries 261,667 283,649 275,769 281,532 281,532 319,534 $ 100-467-40111 Temporary Wages 53,569 81,815 61,330 140,150 140,150 81,116 $ 100-467-40130 Comprehensive Leave 3,260 5,188 - 8,116 8,116 3,771 $ 100-467-41002 Health Ins Premiums 58,960 64,070 64,449 78,396 78,396 87,235 $ 100-467-41012 Workers Comp Insurance 16,650 14,271 - 14,789 14,789 19,270 $ 100-467-41020 PERS (Retirement) 78,883 72,429 81,124 71,407 71,407 88,109 $ 100-467-41028 PARS (Part Time Retirement) 1,007 1,674 2,299 2,803 2,803 1,622 $ 100-467-42006 Uniforms & Personal Equip 1,490 4,048 833 3,000 3,000 3,000 $ 100-467-42007 Facility Maintenance/Supplies 1,858 8,337 2,841 5,000 5,000 10,000 $ 100-467-43031 Contractual Services 60,781 38,915 15,564 25,000 25,000 20,000 $ 100-467-43110 Mem'ships, Dues, Subscr, Publi 890 391 665 1,500 1,500 1,500 $ 100-467-43150 Training, Ed, Conf & Mtgs 2,270 1,652 5,282 5,000 5,000 5,000 $ 100-467-43404 Public Utilities 1,409 2,889 1,645 2,000 2,000 2,000 $ 100-467-45081 Signage Maintenance 1,159 1,665 4,635 25,000 25,000 10,000 $ TOTAL EXPENSES 543,852 580,993 516,436 663,694 663,694 652,157 DEPT 475 TRANSIT SERVICEEXPENSES
100-475-40111 Temporary Wages - - - 30,000 30,000 30,000 $ 100-475-41028 - - - - - 600 $
100-475-42007 Facility Maintenance/Supplies - - 70 500 500 500 $ 100-475-43031 Contractual Services 1,090,862 1,114,610 976,646 1,093,550 3,473,550 1,285,630 $ 100-475-43404 Public Utilities 2,953 1,563 1,374 15,000 15,000 3,000 $ 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 - - - 279,950 279,950 328,070 $ TOTAL EXPENSES 1,093,815 1,116,173 978,090 1,425,000 3,805,000 1,653,800

ACCOUNT NUMBER ACCOUNT NAME ACTUAL 23-24 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 480 TOURISM & BUS DEV'TEXPENSES100-480-43031 Contractual Services 73,654 82,256 1,310,682 200,000 1,210,000 700,000 $ 100-480-44810 Promotion & Tourism 2,025,000 2,025,000 2,595,000 3,165,000 3,165,000 3,194,000 $ 100-480-49999 Transfers Out - Tourism 1,835,800 1,300,000 - 160,000 2,160,000 263,700 $ TOTAL EXPENSES 3,934,454 3,407,256 3,905,682 3,525,000 6,535,000 4,157,700 DEPT 599 INTERFUND TRANSFERSEXPENSES
100-599-49999 Transfers Out 18,410,437 12,474,654 - 7,635,370 15,019,270 8,394,346 $ TOTAL EXPENSES 18,410,437 12,474,654 - 7,635,370 15,019,270 8,394,346 $

BUDGET 2026-27 Fund 101 - Comprehensive Leave
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
22,190 45,167 - 379,024 379,024 379,024
- - - - - -
22,190 45,167 - 379,024 379,024 379,024

REVENUE
101-000-32260 Comprehensive Leave Charge 45,167 22,190 - 379,024 379,024 379,024 TOTAL REVENUE 45,167 22,190 - 379,024 379,024 379,024

NET TOML REV - EXP

TOML BUDGET WORHSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 205 - Solid Waste
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
223,596 253,282 230,130 415,000 415,000 665,000 230,116 143,143 279,106 217,070 217,070 208,652 (6,520) 110,140 (48,975) 197,930 197,930 456,348

REVENUE
205-000-31205 AB 939 FEE 199,904 163,310 184,024 150,000 150,000 150,000 205-000-31206 Solid Waste Parcel Fee-County - - - 250,000 250,000 500,000 205-000-31610 Facility Rental 9,831 14,400 8,400 15,000 15,000 15,000 TOTAL REVENUE 253,282 223,596 230,130 415,000 415,000 665,000 DEPT 490 Solid WasteEXPENSES
205-490-40000 Regular Salaries 6,001 6,845 6,354 6,633 6,633 7,241 205-490-40130 Comprehensive Leave - - - 416 416 366
205-490-41002 Health Ins Premiums 1,848 2,420 2,466 2,411 2,411 2,968 205-490-41012 Workers Comp Insurance 407 359 - 360 360 453 205-490-41020 PERS (Retirement) 2,348 2,246 2,807 2,250 2,250 2,624 205-490-42030 Special Operational 5,576 51,929 24,876 35,000 35,000 35,000 205-490-43031 Contractual Services 78,251 72,547 129,838 60,000 60,000 60,000 205-490-43404 Public Utilities 47,652 93,769 112,764 100,000 100,000 100,000 TOTAL EXPENSES 143,143 230,116 279,106 217,070 217,070 208,652

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 210 - Gas Tax
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
7,750,718 5,635,640 214,690 5,245,687 5,479,187 5,757,649 9,274,904 5,609,211 3,890,175 5,244,986 5,478,486 5,757,649 (1,524,186) 26,429 (3,675,486) 701 701 -

REVENUE
210-000-31490 Snow Management Permit - - - -
210-000-31602 Charges for Services 154,437 89,375 2,019 10,000 10,000 100,000 210-000-35404 State Gas Tax 2103 60,026 69,058 19,022 72,997 72,997 70,000 210-000-35406 State Gas Tax 2105 41,925 44,897 11,329 47,327 47,327 45,000 210-000-35408 State Gas Tax 2106 59,183 64,749 16,491 58,018 58,018 65,000 210-000-35410 State Gas Tax 2107 57,136 55,930 16,424 50,000 50,000 56,000 210-000-35412 State Gas Tax 2107 Snow 1,495,924 2,992,632 - 1,550,000 1,550,000 1,550,000 210-000-35414 State Gas Tax 2107.5 2,000 2,000 - 2,000 2,000 2,000 210-000-35416 State Gas Tax RMRA (SB-1) 162,561 196,390 132,749 187,691 187,691 187,691 210-000-37100 Refunds and Rebates 13,621 99 16,656 13,000 13,000 13,000 210-000-39999 Interfund Transfers In 3,506,199 4,079,611 - 3,254,654 3,488,154 3,668,958 TOTAL REVENUE 5,635,640 7,750,718 214,690 5,245,687 5,479,187 5,757,649

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 450 STREET MAINTENANCEEXPENSES210-450-40000 Regular Salaries 333,001 406,346 376,479 411,030 411,030 397,761 210-450-40113 Overtime Wages 28,068 64,953 57,735 - - 55,000 210-450-40130 Comprehensive Leave 4,250 2,438 - 15,212 15,212 10,693 210-450-41002 Health Ins Premiums 86,831 184,669 174,972 182,373 182,373 212,697 210-450-41012 Workers Comp Insurance 23,923 22,145 - 21,763 21,763 24,345 210-450-41020 PERS (Retirement) 121,646 119,278 134,390 114,625 114,625 119,258 210-450-42002 Office Supplies - 172 298 200 200 200
210-450-42006 Uniforms & Personal Equip 4,638 3,267 7,259 3,500 3,500 6,500 210-450-42022 Street Maintenance Supplies 3,778 7,743 2,315 10,000 10,000 10,000 210-450-42025 Traffic Safety Supplies 29,108 34,180 22,802 50,000 50,000 50,000 210-450-43031 Contractual Services 287,276 247,837 236,042 475,000 475,000 475,000 210-450-43150 Training, Ed, Conf & Mtgs 112 793 1,000 2,000 2,000 3,000 210-450-43404 Public Utilities 34,672 42,968 28,254 15,000 15,000 15,000 210-450-43420 Taxes & Fees 4,973 - - 12,000 12,000 12,000 210-450-45200 Traffic Signal Maintenance 7,684 - 2,069 6,000 6,000 6,000 210-450-45220 Street Lights (1,053) 16 1,033 3,000 3,000 3,000 210-450-45224 Street Sign Replacement 27,755 38,230 38,940 55,000 55,000 55,000 210-450-45228 Road, Curbs, Gutter Rehab 44,363 11,715 9,265 580,000 730,000 580,000 210-450-46200 Machinery & Equip - Non Cap - 21,322 13,789 6,500 18,500 6,500 TOTAL EXPENSES 1,044,081 1,212,555 1,108,337 1,963,204 2,125,204 2,041,954

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 452 SNOW REMOVALEXPENSES210-452-40000 Regular Salaries 551,784 621,352 590,804 682,457 682,457 688,131 210-452-40111 Temporary Wages 35,567 29,010 25,232 30,211 30,211 30,211 210-452-40113 Overtime Wages 287,703 144,248 118,338 125,000 125,000 150,000 210-452-40130 Comprehensive Leave 5,148 7,878 - 23,221 23,221 22,469 210-452-41002 Health Ins Premiums 176,052 275,542 315,871 307,921 307,921 352,159 210-452-41012 Workers Comp Insurance 31,297 37,479 - 36,031 36,031 42,353 210-452-41020 PERS (Retirement) 169,013 200,286 231,071 190,849 190,849 212,052 210-452-41028 PARS (Part Time Retirement) 582 458 - - - 1,042 210-452-42006 Uniforms & Personal Equip 8,545 12,711 11,586 13,000 13,000 13,000 210-452-42022 Street Maintenance Supplies 850 4,073 1,180 10,000 10,000 10,000 210-452-42025 Traffic Safety Supplies 95,919 135,256 23,698 155,000 155,000 155,000 210-452-42030 Special Operational 27,800 20,274 15,920 15,000 15,000 15,000 210-452-43031 Contractual Services 769,723 320,141 606,343 200,000 200,000 200,000 210-452-43150 Training, Ed, Conf & Mtgs 886 800 2,404 2,000 2,000 2,000 210-452-43404 Public Utilities 81,740 15,876 6,522 45,000 45,000 45,000 210-452-45200 Traffic Signal Maintenance - 1,446 492 5,000 5,000 5,000 210-452-45220 Street Lights - 1,022 360 4,500 4,500 4,500 210-452-46200 Machinery & Equip - Non Cap 2,339 2,473 1,783 3,000 3,000 3,000 TOTAL EXPENSES 2,246,726 1,831,236 1,951,772 1,848,191 1,848,191 1,950,918 DEPT 454 SUMMER EQUIP GARAGEEXPENSES
210-454-42002 Office Supplies 678 747 572 700 700 700
210-454-42006 Uniforms & Personal Equip 3,408 4,673 5,810 3,000 3,000 3,000 210-454-42016 Gasoline & Diesel 248,145 108,659 50,948 65,000 65,000 65,000 210-454-42017 Vehicle Maintenance Parts 108,241 155,846 88,214 40,000 40,000 40,000 210-454-43031 Contractual Services 2,529 7,850 28,640 15,000 15,000 15,000 210-454-43060 Garage Vehicle Service 99,304 168,282 75,500 110,000 110,000 110,000 210-454-43066 Vehicle & Equip Replacement 179,737 65,133 - 80,000 80,000 134,580 210-454-43110 Mem'ships, Dues, Subscr, Publi 5,272 4,498 4,863 7,000 7,000 7,000 210-454-46200 Machinery & Equip - Non Cap 3,727 9,725 48,780 11,000 51,500 11,000 TOTAL EXPENSES 650,476 525,412 302,756 331,000 371,500 386,280

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 455 WINTER EQUIP GARAGEEXPENSES210-455-42006 Uniforms & Personal Equip 4,211 6,255 - 6,000 6,000 6,000 210-455-42016 Gasoline & Diesel 224,839 32,905 14,832 90,000 90,000 90,000 210-455-42017 Vehicle Maintenance Parts 475,906 272,927 98,760 250,000 250,000 250,000 210-455-42030 Special Operational 75 370 - 250 250 250
210-455-43031 Contractual Services 4,513 7,063 600 5,000 5,000 5,000 210-455-43060 Garage Vehicle Service 15,336 153,402 64,877 120,000 120,000 120,000 210-455-43066 Vehicle & Equip Replacement 590,627 163,070 - 140,000 140,000 381,920 210-455-43110 Mem'ships, Dues, Subscr, Publi 2,425 4,808 5,158 8,500 8,500 8,500 210-455-43150 Training, Ed, Conf & Mtgs - 176 - 2,500 2,500 2,500 210-455-46200 Machinery & Equip - Non Cap 3,949 15,022 494 4,000 4,000 4,000 TOTAL EXPENSES 1,321,880 655,999 184,719 626,250 626,250 868,170 DEPT 456 GARAGE OPERATIONSEXPENSES
210-456-40000 Regular Salaries 4,267 5,787 6,032 5,932 5,932 6,699 210-456-40130 Comprehensive Leave 112 - - 448 448 291
210-456-41002 Health Ins Premiums 1,387 1,966 4,224 2,372 2,372 5,875 210-456-41012 Workers Comp Insurance 422 341 - 326 326 417 210-456-41020 PERS (Retirement) 1,918 1,430 1,773 1,573 1,573 1,905 210-456-42007 Maintenance Supplies 4,538 4,183 3,668 5,000 5,000 5,000 210-456-43031 Contractual Services 28,055 19,824 44,304 32,000 32,000 32,000 210-456-43404 Public Utilities 109,186 102,612 93,741 75,000 75,000 75,000 210-456-45060 Gen'l Facilities Maint - 10 25,288 1,000 32,000 1,000 TOTAL EXPENSES 150,225 137,308 179,644 123,651 154,651 128,187

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 457 PROMENADE MAINTENANCEEXPENSES210-457-43031 Contractual Services 33,727 52,901 85,154 48,000 48,000 80,000 210-457-43404 Public Utilities - - - 2,000 2,000 2,000
TOTAL EXPENSES 33,727 52,901 85,154 50,000 50,000 82,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
210-599-49999 Transfers Out 162,096 4,859,494 77,793 302,691 302,691 300,141 TOTAL EXPENSES 162,096 4,859,494 77,793 302,691 302,691 300,141

BUDGET 2026-27 Fund 215 - Measure R Trails
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
345,430 319,089 13,653 300,000 300,000 300,000
300,343 256,187 332,357 299,999 299,999 300,000
45,087 62,902 (318,704) 1 1 (0)

REVENUE
215-000-39999 Interfund Transfers In 305,038 300,000 - 300,000 300,000 300,000 TOTAL REVENUE 319,089 345,430 13,653 300,000 300,000 300,000 DEPT 511 MEASURE R TRAILSEXPENSES
215-511-40111 Temporary Wages 46,087 104,107 97,227 102,667 102,667 102,667 215-511-41028 PARS (Part Time Retirement) 948 1,955 1,944 - - 3,542 215-511-42006 Uniforms & Personal Equip 976 3,177 1,698 1,500 1,500 1,500 215-511-42007 Maintenance Supplies 5,603 17,225 4,017 13,500 13,500 13,500 215-511-42026 Trail Facility Supplies 7,504 11,194 27,143 12,600 12,600 12,600 215-511-43031 Contractual Services 161,715 121,815 180,380 146,732 146,732 143,191 215-511-43150 Training, Ed, Conf & Mtgs 54 477 4,504 2,000 2,000 2,000 215-511-45081 Signage Maintenance 1,444 18,939 14,193 20,000 20,000 20,000 215-511-43404 Public Utilities 2,782 26 616 1,000 1,000 1,000 TOTAL EXPENSES 256,187 300,343 332,357 299,999 299,999 300,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 216 - Measure R
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
2,397,794 2,281,553 1,166,025 2,000,000 2,000,000 2,000,000 1,447,637 1,669,196 122,703 1,331,727 1,331,727 1,340,626 950,157 612,357 1,043,322 668,273 668,273 659,374

REVENUE
216-000-30406 Sales Tax: Measure R 2,154,985 2,190,124 950,316 2,000,000 2,000,000 2,000,000 TOTAL REVENUE 2,281,553 2,397,794 1,166,025 2,000,000 2,000,000 2,000,000 DEPT 432 RECREATION PROGRAMSEXPENSES
216-432-42008 Recreation Supplies 2,337 3,545 - 4,000 4,000 4,000 TOTAL EXPENSES 2,420 3,545 - 4,000 4,000 4,000
DEPT 510 MEASURE REXPENSES
216-510-43031 Contractual Services 108,325 136,625 87,450 123,000 123,000 $130,000 216-510-43100 Audit Services 4,250 9,360 4,680 4,500 4,500 $4,500 TOTAL EXPENSES 112,575 145,985 92,130 127,500 127,500 134,500 DEPT 599 INTERFUND TRANSFERSEXPENSES
216-599-49999 Transfers Out 1,552,747 1,297,994 - 1,200,227 1,200,227 1,202,126 TOTAL EXPENSES 1,552,747 1,297,994 - 1,200,227 1,200,227 1,202,126

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 217 - Measure U
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
1,571,855 1,415,277 627,969 1,110,000 1,110,000 1,110,000 1,486,356 1,282,675 2,256,768 534,500 534,500 819,500
85,499 132,602 (1,628,799) 575,500 575,500 290,500

REVENUE
217-000-30910 Utility Tax: Telephone 139,785 16,129 103,922 70,000 70,000 70,000 217-000-30920 Utility Tax: Electricity 917,262 791,470 42,581 800,000 800,000 800,000 217-000-30930 Utility Tax: Gas 244,282 545,495 413,310 240,000 240,000 240,000 TOTAL REVENUE 1,415,277 1,571,855 627,969 1,110,000 1,110,000 1,110,000 DEPT 513 MEASURE UEXPENSES
217-513-43031 Contractual Services 278,425 246,996 452,088 285,000 285,000 $285,000 217-513-43100 Audit Services 4,250 9,360 4,680 4,500 4,500 $4,500 TOTAL EXPENSES 282,675 256,356 456,768 289,500 289,500 289,500 DEPT 599 INTERFUND TRANSFERSEXPENSES
217-599-49999 Transfers Out 1,000,000 1,230,000 1,800,000 245,000 245,000 530,000 TOTAL EXPENSES 1,000,000 1,230,000 1,800,000 245,000 245,000 530,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 218 - Tourism Business Improvement District (TBID) ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
7,098,944 7,121,827 6,568,895 7,400,000 7,400,000 7,400,000 6,700,270 7,442,894 6,363,529 7,400,000 7,400,000 7,400,000 398,674 (321,067) 205,367 - - -

REVENUE
218-000-32610 TBID - Tier 2 & 3 7,400 7,400 5,850 8,300 8,300 8,300 218-000-32614 TBID-Lodging 2,245,063 2,120,642 2,058,795 2,275,000 2,275,000 2,275,000 218-000-32618 TBID-Retail 1,684,563 1,429,185 1,243,966 1,576,700 1,576,700 1,576,700 218-000-32622 TBID-Restaurant 1,504,994 1,461,045 1,298,796 1,475,000 1,475,000 1,475,000 218-000-32626 TBID-Ski Area Tickets 1,604,704 1,948,603 1,892,628 2,065,000 2,065,000 2,065,000 TOTAL REVENUE 7,121,827 7,098,944 6,568,895 7,400,000 7,400,000 7,400,000 DEPT 415 FINANCEEXPENSES
218-415-43031 Contractual Services 142,216 79,419 - 148,000 148,000 148,000 TOTAL EXPENSES 142,216 79,419 - 148,000 148,000 148,000 DEPT 480 TOURISM & BUS DEV'T -

EXPENSES
218-480-49020 TBID Pass Through 7,300,678 6,620,851 6,363,529 7,252,000 7,252,000 7,252,000 TOTAL EXPENSES 7,300,678 6,620,851 6,363,529 7,252,000 7,252,000 7,252,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 220 - Airport Operations
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
1,857,733 2,892,975 295,553 3,866,744 2,857,334 4,248,684 3,382,096 2,006,173 2,685,723 3,866,744 2,420,362 4,248,684 (1,524,363) 886,802 (2,390,170) 0 436,972 -

REVENUE
220-000-31610 Facility Rental 27,060 45,054 52,831 53,266 60,600 53,266 220-000-31804 Commissions 2,560 2,919 4,031 2,000 1,800 2,000 220-000-31806 Car Rental Fee 90,341 63,435 88,057 55,803 55,000 55,803 220-000-31810 Schat.net Fee 3,093 4,080 4,338 4,080 4,080 4,080 220-000-31814 Taxi Services 240 240 240 500 500 500
220-000-31840 Fuel Flowage Fee 29,234 29,027 2,490 30,000 27,000 30,000 220-000-31842 Non-Aviation Fuel 13,580 6,828 7,196 10,000 10,000 10,000 220-000-31862 Hanger Ground Lease 113,185 122,757 115,428 110,000 110,000 110,000 Phase 1 - Site Work FAA 2,013,030General Fund - Project Support 610,600 220-000-37002 Interest on Investments 33,311 122,221 7,225 4,000 4,000 4,000 220-000-37300 Other Revenue 55,254 5,495 7,012 5,000 5,000 5,000 220-000-39999 Interfund Transfers In 1,225,000 1,015,462 - 1,164,095 1,533,007 1,350,406 TOTAL REVENUE 2,892,975 1,857,733 295,553 3,866,744 2,857,334 4,248,684

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 471 AIRPORT ADMIN & OPSEXPENSES220-471-40000 Regular Salaries 434,558 380,679 388,469 416,898 386,909 472,418 220-471-40111 Temporary Wages 53,934 63,378 92,963 100,992 56,091 107,508 220-471-40113 Overtime Wages 27,486 25,143 35,036 15,000 15,000 15,000 220-471-40130 Comprehensive Leave (14,180) 3,560 - 23,861 10,107 21,364 220-471-41002 Health Ins Premiums 130,450 127,405 148,719 141,027 153,615 224,147 220-471-41012 Workers Comp Insurance 24,237 23,352 - 22,505 25,453 29,430 220-471-41020 PERS (Retirement) 126,791 108,122 117,926 108,661 117,926 134,568 220-471-41028 PARS (Part Time Retirement) 532 1,082 1,777 - 1,106 3,709 220-471-42002 Office Supplies 219 445 735 500 1,500 500 220-471-42005 Postal Supplies & Postage 337 80 21 300 1,000 300 220-471-42006 Uniforms & Personal Equip 9,455 8,891 3,681 8,000 8,000 8,000 220-471-42007 Facility Maintenance/Supplies 123,505 67,766 168,399 70,000 60,000 70,000 220-471-42016 Gasoline & Diesel 64,764 23,589 34,220 40,000 55,000 40,000 220-471-42017 Vehicle Maintenance Parts 41,232 54,212 9,189 40,000 40,000 40,000 220-471-42030 Special Operational 239 5,067 3,995 2,000 500 2,000 220-471-43031 Contractual Services 185,756 219,502 164,820 200,000 225,000 200,000 220-471-43060 Garage Vehicle Service 9,075 51,201 32,892 45,000 45,000 45,000 220-471-43066 Vehicle & Equip Replacement 4,265 4,398 - 13,000 4,429 20,110 220-471-43106 Insurance Premiums 16,820 19,380 20,350 20,000 16,000 20,000 220-471-43110 Mem'ships, Dues, Subscr, Publi 1,408 2,773 2,280 2,500 2,000 2,500 220-471-43130 Advertising & Legal Notices 2,162 1,469 - 500 500 500 220-471-43150 Training, Ed, Conf & Mtgs 20,466 26,348 12,452 15,000 16,000 15,000 220-471-43404 Public Utilities 97,989 76,867 59,385 60,000 80,000 60,000 220-471-43420 Taxes & Fees 2,095 30 60 5,000 5,000 5,000 220-471-45010 Facility Lease 74,036 94,088 86,957 86,000 80,000 86,000 220-471-46010 Equipment Lease 538 - - 2,000 - 2,000
TOTAL EXPENSES 1,440,372 1,455,637 1,441,685 1,438,744 1,555,135 1,625,054

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 531 CAPITAL PROJECTS - OTHEREXPENSES220-531-40000 Regular Salaries 10,898 7,906 5,485 22,494 19,507 23,179 220-531-40130 Comprehensive Leave - - - 1,573 582 1,616 220-531-41002 Health Ins Premiums - - - 6,058 6,410 10,548 220-531-41012 Workers Comp Insurance 1,081 1,237 - 1,229 1,288 1,478 220-531-41020 PERS (Retirement) 4,061 3,820 4,607 5,933 5,967 6,757 220-531-43031 Contractual Services 549,761 1,899,264 1,233,946 2,390,713 831,472 2,580,053 TOTAL EXPENSES 565,801 1,912,227 1,244,039 2,428,000 865,227 2,623,630

BUDGET 2026-27 Fund 245 - Housing Programs
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
10,101,396 9,540,947 5,637,826 730,478 6,280,478 4,791,334 5,047,668 1,550,407 1,808,633 4,545,500 4,545,500 500
5,053,728 7,990,540 3,829,193 (3,815,022) 1,734,978 4,790,834

REVENUE
245-000-30620 Measure L - 1,472,696 4,317,066 3,850,000 3,850,000 3,850,000 245-000-39999 Interfund Transfers In 8,768,832 4,500,000 - 730,478 6,280,478 941,334 TOTAL REVENUE 9,540,947 10,101,396 5,637,826 730,478 6,280,478 4,791,334

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 250 - LTC
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
79,688 51,631 (37,987) 75,000 75,000 75,000
43,508 33,602 57,303 35,000 35,000 40,306
36,180 18,029 (95,290) 40,000 40,000 34,694

REVENUE
250-000-35416 LTC: PPM & RPA Planning 51,631 79,688 (37,987) 75,000 75,000 75,000 TOTAL REVENUE 51,631 79,688 (37,987) 75,000 75,000 75,000 DEPT 540 STREETS - LTC PROGRAMSEXPENSES
250-540-40000 Regular Salaries 13,047 17,992 4,767 11,409 11,409 12,534 250-540-40130 Comprehensive Leave - - - 387 387 986
250-540-41002 Health Ins Premiums - - - 2,211 2,211 4,724 250-540-41012 Workers Comp Insurance - 626 - 602 602 806 250-540-41020 PERS (Retirement) - 2,024 2,727 3,511 3,511 4,377 250-540-43031 Contractual Services 20,555 5,871 3,940 16,880 16,880 16,880 TOTAL EXPENSES 33,602 43,508 57,303 35,000 35,000 40,306

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

BUDGET 2026-27 Fund 300 - Capital Projects
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
20,822,527 17,220,291 3,166,139 367,691 5,577,691 25,428,591 20,822,527 17,220,291 25,272,825 367,691 5,577,691 27,215,900 - - (22,106,686) - - (1,787,309)

REVENUE
300-000-35230 CalTrans State Grants 2,072,608 - - 180,000 180,000 3,730,000 300-000-37500 Proceeds of Debt 21,510,900
300-000-39999 Interfund Transfers In 15,124,210 19,921,685 3,150,000 187,691 5,397,691 187,691 TOTAL REVENUE 17,220,291 20,822,527 3,166,139 367,691 5,577,691 25,428,591 DEPT 530 CAPITAL PROJECTS - STREETSEXPENSES
300-530-40000 Regular Salaries - - - 3,258 3,258 3,499
300-530-40111 Temporary Wages - - - 16,806 16,806 17,311 300-530-40130 Comprehensive Leave - - - 162 162 234
300-530-41002 Health Ins Premiums - - - 1,423 1,423 1,773 300-530-41012 Workers Comp Insurance 154 - - 175 175 222 300-530-41020 PERS (Retirement) 579 - 655 843 843 1,017 300-530-41028 PARS (Part Time Retirement) - - - - - 848 300-530-43031 Contractual Services 98,418 - 807 5,097,333 5,097,333 4,700,096 TOTAL EXPENSES 99,151 - 1,462 5,120,000 5,120,000 4,725,000

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 531 CAPITAL PROJECTS - OTHEREXPENSES300-531-40000 Regular Salaries 11,400 303 3,734 110,149 110,149 119,956 300-531-40111 Temporary Wages - - - 16,806 16,806 17,311 300-531-40130 Comprehensive Leave - - - 2,958 2,958 3,747 300-531-41002 Health Ins Premiums - - - 38,187 38,187 52,225 300-531-41012 Workers Comp Insurance 5,759 - - 5,775 5,775 7,373 300-531-41020 PERS (Retirement) 21,634 - 22,966 29,574 29,574 35,652 300-531-41028 PARS (Part Time Retirement) - - - - - 848 300-531-43031 Contractual Services 10,632,047 23,742,735 24,836,501 39,450,000 40,260,000 22,253,788 TOTAL EXPENSES 10,670,958 23,743,037 25,271,363 39,653,449 40,463,449 22,490,900

BUDGET 2026-27 Fund 830 - DIF Town Admin Overhead
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
48,315 43,869 3,982 21,040 21,040 25,360
- - - - - -
48,315 43,869 3,982 21,040 21,040 25,360

REVENUE
830-000-39999 Interfund Transfers In 41,743 40,848 - 21,040 21,040 25,360 TOTAL REVENUE 43,869 48,315 3,982 21,040 21,040 25,360

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 831 - DIF General Facilities & Equipment ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
120,394.40 99,094.13 61,062.30 70,000.00 70,000 70,000
4,039.78 3,710.35 - (2,800.00) 2,800 2,800
116,354.62 95,383.78 61,062.30 72,800.00 67,200.00 67,200.00

REVENUE
831-000-32404 DIF General Facilities & Equip 92,758.65 102,798.38 51,646.98 70,000.00 70,000.00 $ 70,000 TOTAL REVENUE 99,094.13 120,394.40 61,062.30 70,000.00 70,000 70,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
831-599-49999 Transfers Out 3,710.35 4,039.78 - (2,800.00) 2,800.00 2,800 TOTAL EXPENSES 3,710.35 4,039.78 - (2,800.00) 2,800.00 2,800

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 832 - DIF Law Enforcement
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
23,441.59 60,935.85 40,609.16 42,000 42,000 42,000
904.95 2,320.92 - 1,680 1,680 1,680
22,536.64 58,614.93 40,609.16 40,320.00 40,320.00 40,320.00

REVENUE
832-000-32406 DIF-Police 58,023.06 22,804.66 39,308.17 42,000.00 42,000.00 42,000 TOTAL REVENUE 60,935.85 23,441.59 40,609.16 42,000 42,000 42,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
832-599-49999 Transfers Out 2,320.92 904.95 - 1,680 1,680 1,680 TOTAL EXPENSES 2,320.92 904.95 - 1,680 1,680 1,680

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 833 - DIF Storm Drains
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
106,745.49 97,813.89 40,499.87 42,000 42,000 42,000
3,594.67 3,687.81 - 1,680 1,680 1,680
103,150.82 94,126.08 40,499.87 40,320.00 40,320.00 40,320.00

REVENUE
833-000-32408 DIF Storm Drainage 92,195.33 91,296.81 32,256.31 42,000 42,000 42,000 TOTAL REVENUE 97,813.89 106,745.49 40,499.87 42,000 42,000 42,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
833-599-49999 Transfers Out 3,687.81 3,594.67 - 1,680 1,680 1,680 TOTAL EXPENSES 3,687.81 3,594.67 - 1,680 1,680 1,680

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 834 - DIF Parks and Recreation
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
127,369 114,694 75,677 35,000 35,000 50,000
4,486 4,393 - 1,400 1,400 2,000
122,883 110,301 75,677 33,600 33,600 48,000

REVENUE
834-000-32410 DIF Parkland & Recreation 109,827 113,960 68,012 35,000 35,000 50,000 TOTAL REVENUE 114,694 127,369 75,677 35,000 35,000 50,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
834-599-49999 Transfers Out 4,393 4,486 - 1,400 1,400 2,000 TOTAL EXPENSES 4,393 4,486 - 1,400 1,400 2,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 835 - DIF MCOE - Library
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
101,632 100,513 56,270 32,000 32,000 45,000
3,442 3,792 - 32,000 32,000 45,000
98,191 96,721 56,270 - - -

REVENUE
835-000-32416 DIF MCOE Library Fees 94,798 86,382 48,707 32,000 32,000 45,000 835-000-37002 Interest on Investments 5,715 15,251 7,563 - - TOTAL REVENUE 100,513 101,632 56,270 32,000 32,000 45,000 DEPT 531 DIF MCOE - LIBRARYEXPENSES
835-531-43031 Contractual Services - - - 30,720 30,720 43,200 TOTAL EXPENSES - - - 30,720 30,720 43,200
DEPT 599 INTERFUND TRANSFERSEXPENSES
835-599-49999 Transfers Out 3,792 3,442 - 1,280 1,280 1,800 TOTAL EXPENSES 3,792 3,442 - 1,280 1,280 1,800

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 836 - DIF Streets & Circulation
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
20,885 37,679 33,459 35,000 35,000 35,000
555 1,416 - 1,400 1,400 1,400
20,331 36,263 33,459 33,600 33,600 33,600

REVENUE
836-000-32412 DIF Vehicle Circulation 35,408 14,077 29,808 35,000 35,000 35,000 TOTAL REVENUE 37,679 20,885 33,459 35,000 35,000 35,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
836-599-49999 Transfers Out 1,416 555 - 1,400 1,400 1,400 TOTAL EXPENSES 1,416 555 - 1,400 1,400 1,400

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 837 - DIF MCOE Childcare
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
95,327 124,056 68,247 40,000 40,000 60,000
3,746 164,805 - 1,600 1,600 2,400
91,581 (40,748) 68,247 38,400 38,400 57,600

REVENUE
837-000-32418 DIF MCOE Child Care 120,113 94,273 66,374 40,000 40,000 60,000 837-000-37002 Interest on Investments 3,943 1,054 1,873 - - TOTAL REVENUE 124,056 95,327 68,247 40,000 40,000 60,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
837-599-49999 Transfers Out 164,805 3,746 - 1,600 1,600 2,400 TOTAL EXPENSES 164,805 3,746 - 1,600 1,600 2,400

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 838 - DIF Fire Facilities, Vehicles & Equipment ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
399,237 256,923 227,560 140,000 140,000 200,000
371,205 770,197 356,602 140,000 140,000 200,000
28,032 (513,274) (129,042) - - -

REVENUE
838-000-32414 DIF Fire District Fees 254,927 393,156 224,235 140,000 140,000 200,000 838-000-37002 Interest on Investments 1,995 6,081 3,325 - - TOTAL REVENUE 256,923 399,237 227,560 140,000 140,000 200,000 DEPT 531 DIF FireEXPENSES
838-531-43031 Contractual Services 760,000 356,602 356,602 134,400 134,400 192,000 TOTAL EXPENSES 760,000 356,602 356,602 134,400 134,400 192,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
838-599-49999 Transfers Out 10,197 14,604 - 5,600 5,600 8,000 TOTAL EXPENSES 10,197 14,604 - 5,600 5,600 8,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 841 - DIF Transit & Trails
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
171,218 197,533 122,087 90,000 90,000 90,000
5,478 7,421 - 3,600 3,600 3,600
165,740 190,113 122,087 86,400 86,400 86,400

REVENUE
841-000-32420 DIF Multi-Modal Circulation 185,517 138,071 103,874 90,000 90,000 90,000 841-000-37002 Interest on Investments 12,016 33,147 18,212 - - TOTAL REVENUE 197,533 171,218 122,087 90,000 90,000 90,000 DEPT 599 INTERFUND TRANSFERSEXPENSES
841-599-49999 Transfers Out 7,421 5,478 - 3,600 3,600 3,600 TOTAL EXPENSES 7,421 5,478 - 3,600 3,600 3,600

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 850 - Juniper Ridge - AD 1993-1
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
168,948 71,647 29,464 83,000 83,000 77,250
56,373 294,090 62,208 76,000 76,000 76,000
112,575 (222,443) (32,744) 7,000 7,000 1,250

REVENUE
850-000-30202 Property Tax Secured - - - - -
850-000-30280 Tax Assessment 48,031 55,626 - 48,000 48,000 48,000 850-000-37002 Interest on Investments 2,052 3,082 3,204 - - 850-000-39999 Interfund Transfers In 21,564 110,240 26,260 35,000 35,000 29,250 TOTAL REVENUE 71,647 168,948 29,464 83,000 83,000 77,250 DEPT 450 STREET MAINTENANCEEXPENSES
850-450-43031 Contractual Services 4,231 3,655 3,730 6,000 6,000 6,000 TOTAL EXPENSES 4,341 3,853 3,847 6,000 6,000 6,000
DEPT 452 SNOW REMOVALEXPENSES
850-452-43031 Contractual Services 289,677 52,520 58,361 70,000 70,000 70,000 TOTAL EXPENSES 289,749 52,520 58,361 70,000 70,000 70,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 853 - Bluffs - Maint Dist 1996-4
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
254,291 195,833 47,056 190,900 190,900 199,100
74,373 332,353 73,797 79,000 79,000 79,000
179,918 (136,520) (26,742) 111,900 111,900 120,100

REVENUE
853-000-30280 Tax Assessment 166,027 166,503 - 165,900 165,900 165,900 853-000-39999 Interfund Transfers In 22,874 63,767 33,387 25,000 25,000 33,200 TOTAL REVENUE 195,833 254,291 47,056 190,900 190,900 199,100 DEPT 450 STREET MAINTENANCEEXPENSES
853-450-43031 Contractual Services 5,033 7,443 7,263 9,000 9,000 9,000 TOTAL EXPENSES 8,245 7,598 7,380 9,000 9,000 9,000
DEPT 452 SNOW REMOVALEXPENSES
853-452-43031 Contractual Services 233,036 66,774 66,418 70,000 70,000 70,000 TOTAL EXPENSES 233,108 66,774 66,418 70,000 70,000 70,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 854 - North Village CFD 2001-1
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
559,309 541,600 11,039 522,899 522,899 520,369
523,475 528,346 523,152 522,899 522,899 520,369
35,834 13,254 (512,113) - - -

REVENUE
854-000-30280 Tax Assessment 529,296 539,191 - 522,899 522,899 520,369 TOTAL REVENUE 541,600 559,309 11,039 522,899 522,899 520,369 DEPT 590 DEBT SERVICEEXPENSES
854-590-43031 Contractual Services - 188 10,253 10,000 10,000 10,000 854-590-49490 Debt Service 514,136 510,408 512,899 512,899 512,899 510,369 TOTAL EXPENSES 514,136 510,596 523,152 522,899 522,899 520,369

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 856 - Old Mammoth Road - BAD 2002-01 ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
352,521 236,468 26,220 241,100 241,100 236,100 84,356 96,490 187,136 112,400 112,400 92,400 268,165 139,978 (160,916) 128,700 128,700 143,700

REVENUE
856-000-30280 Tax Assessment 188,072 245,380 - 211,100 211,100 211,100 856-000-39999 Interfund Transfers In 38,522 72,031 6,336 30,000 30,000 25,000 TOTAL REVENUE 236,468 352,521 26,220 241,100 241,100 236,100 DEPT 450 STREET MAINTENANCEEXPENSES
856-450-43031 Contractual Services 12,887 71,354 179,427 42,400 42,400 42,400 TOTAL EXPENSES 13,566 71,684 179,638 42,400 42,400 42,400 DEPT 452 SNOW REMOVALEXPENSES
856-452-40000 Regular Salaries 8,891 2,472 1,670 16,482 16,482 17,019 856-452-40130 Comprehensive Leave 409 - - 590 590 444
856-452-41002 Health Ins Premiums - - - 7,514 7,514 9,141 856-452-41012 Workers Comp Insurance 1,460 1,314 - 872 872 1,041 856-452-41020 PERS (Retirement) 5,486 4,107 - 4,528 4,528 5,096 856-452-45440 Snow Removal & Maint 21,199 - - 40,014 40,014 17,259 TOTAL EXPENSES 82,631 12,672 7,498 70,000 70,000 50,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 857 - North Village - BAD 2002-2
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
232,580 97,355 29,154 180,852 180,852 176,609 47,954 78,966 34,403 72,000 72,000 72,000 184,626 18,389 (5,249) 108,852 108,852 104,609

REVENUE
857-000-30280 Tax Assessment 54,247 135,038 - 155,852 155,852 151,609 857-000-37002 Interest on Investments 13,972 31,703 17,344 - -857-000-39999 Interfund Transfers In 29,136 65,839 11,810 25,000 25,000 25,000 TOTAL REVENUE 97,355 232,580 29,154 180,852 180,852 176,609 166,741.42 68,218.99 17,343.83 155,852.00 155,852.00 151,609.00 DEPT 450 STREET MAINTENANCEEXPENSES
857-450-43031 Contractual Services 15,288 8,678 6,359 22,000 22,000 22,000 TOTAL EXPENSES 18,139 24,334 14,651 22,000 22,000 22,000 DEPT 452 SNOW REMOVALEXPENSES
857-452-40000 Regular Salaries 5,958 2,788 2,056 16,482 16,482 17,019 857-452-40130 Comprehensive Leave 313 - - 590 590 444
857-452-41002 Health Ins Premiums - - - 7,514 7,514 9,141 857-452-41012 Workers Comp Insurance 1,273 1,155 - 872 872 1,041 857-452-41020 PERS (Retirement) 4,781 3,597 7,033 4,528 4,528 5,096 857-452-45440 Snow Removal & Maint 83 - - 20,014 20,014 17,259 TOTAL EXPENSES 58,938 23,620 19,752 50,000 50,000 50,000

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 858 - Fractional Mello CFD 2004-01
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
1,046,858 449,689 181,756 1,050,741 1,075,741 1,231,625 906,515 522,679 1,050,096 1,050,740 1,075,740 1,231,625 140,343 (72,990) (868,339) 1 1 (0)

REVENUE
858-000-30280 Tax Assessment 200,264 198,578 - 200,000 200,000 200,000 858-000-31666 Food Sales - Rec - 5,523 4,326 6,500 6,500 6,750 858-000-31676 Ice Rink Master 84,341 509,703 71,051 425,000 425,000 450,000 858-000-31678 RecZone Master 815 6,170 789 25,000 25,000 15,000 858-000-31682 Advertising Charge - 9,400 1,750 45,000 45,000 46,000 858-000-37002 Interest on Investments 2,270 11,962 3,841 2,000 2,000 2,000 858-000-37100 Refunds and Rebates - 21 - 500 500 500
858-000-37204 Community Donations - 20,000 25,000 30,000 30,000 43,500 858-000-37210 Corporate Sponsorship - 98,500 75,000 75,000 75,000 75,000 858-000-39999 Interfund Transfers In 162,000 187,000 - 241,741 266,741 392,875 TOTAL REVENUE 449,689 1,046,858 181,756 1,050,741 1,075,741 1,231,625

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 436 MULTI-USE FACILITYEXPENSES858-436-40000 Regular Salaries 62,882 170,359 162,978 145,604 145,604 161,218 858-436-40111 Temporary Wages 62,633 208,886 242,512 244,629 244,629 282,165 858-436-40113 Overtime Wages 7,902 1,981 1,465 5,000 5,000 5,000 858-436-40130 Comprehensive Leave 1,196 1,209 - 4,250 4,250 2,523 858-436-41002 Health Ins Premiums 11,550 68,329 70,398 55,861 55,861 84,102 858-436-41012 Workers Comp Insurance 6,295 7,939 - 7,651 7,651 9,759 858-436-41020 PERS (Retirement) 26,756 41,715 44,925 36,944 36,944 44,623 858-436-41028 PARS (Part Time Retirement) 1,080 3,475 3,989 - - 9,735 858-436-42006 Uniforms & Personal Equip 1,419 3,114 2,313 2,500 2,500 6,000 $ 858-436-42007 Facility Maintenance/Supplies 11,026 14,150 17,094 13,000 13,000 14,000 $ 858-436-42008 Recreation Supplies 5,840 10,519 21,021 11,000 11,000 13,000 $ 858-436-42030 Special Operational 2,404 6,633 6,981 4,000 4,000 6,000 $ 858-436-43031 Contractual Services 184,067 144,003 192,127 200,000 200,000 240,000 $ 858-436-43110 Mem'ships, Dues, Subscr, Publi 275 2,143 3,716 2,000 2,000 3,500 $ 858-436-43120 Printing & Reproduction 610 13,857 9,541 14,000 14,000 15,000 $ 858-436-43130 Advertising & Legal Notices 2,686 6,958 2,781 9,000 9,000 8,000 $ 858-436-43150 Training, Ed, Conf & Mtgs 1,822 6,073 9,562 8,000 8,000 8,000 $ 858-436-43404 Public Utilities 16,617 166,912 210,922 250,000 250,000 280,000 $ 858-436-45050 Equip Maint Agreements - 3,356 1,655 13,000 13,000 13,000 $ 858-436-45080 Park Grounds & Bldgs Maint 2,273 4,985 5,556 5,000 5,000 5,000 $ 858-436-46200 Machinery & Equip - Non Cap - 6,777 40,373 12,000 37,000 20,000 $ 858-436-46460 Computer Hardware - Non Cap 783 2,416 185 3,000 3,000 1,000 $ TOTAL EXPENSES 453,350 903,736 1,050,096 1,050,740 1,075,740 1,231,625

BUDGET 2026-27 Fund 859 - In Lieu Mello-Roos CFD 2005-01 ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
4,169 3,342 614 2,470 2,470 2,470
1,228 1,402 1,244 1,042 1,042 1,094
2,941 1,940 (630) 1,428 1,428 1,376

REVENUE
859-000-30280 Tax Assessment 2,747 2,911 - 2,470 2,470 2,470 TOTAL REVENUE 3,342 4,169 - 2,470 2,470 2,470
DEPT 460 --- EXPENSES
859-460-43031 Contractual Services 1,402 1,228 1,244 1,042 1,042 1,094 TOTAL EXPENSES 1,402 1,228 1,244 1,042 1,042 1,094

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 860 - Transit Facilities CFD 2013-3 ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
31,994 73,288 2,478 7,800 7,800 7,800
3,901 29,879 3,951 3,317 3,317 3,483
28,093 43,409 (1,473) 4,483 4,483 4,317

REVENUE
860-000-30280 Tax Assessment 61,950 27,399 - 7,800 7,800 7,800 TOTAL REVENUE 73,288 31,994 2,478 7,800 7,800 7,800
DEPT 475 --- EXPENSES
860-475-43031 Contractual Services 29,879 3,901 3,951 3,317 3,317 3,483 TOTAL EXPENSES 29,879 3,901 3,951 3,317 3,317 3,483

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 861 - Mammoth View BAD 2014-01
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
9,826 6,343 1,819 6,000 6,000 6,500
4,085 4,321 3,809 6,000 6,000 6,500
5,741 2,021 (1,990) - - -

REVENUE
861-000-30280 Tax Assessment 4,476 5,986 - 6,000 6,000 6,500 TOTAL REVENUE 6,343 9,826 1,819 6,000 6,000 6,500
DEPT 450 STREET MAINTENANCEEXPENSES
861-450-43031 Contractual Services 4,321 4,085 3,809 6,000 6,000 6,500 TOTAL EXPENSES 4,321 4,085 3,809 6,000 6,000 6,500

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

TOML BUDGET WORKSHEET
BUDGET 2026-27 Fund 910 - Garage ServicesACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
1,553,755 1,628,247 1,263,419 1,562,653 1,653,053 1,815,000 1,452,470 1,426,311 1,515,821 1,784,565 1,812,965 2,023,224 101,285 201,936 (252,402) (221,912) (159,912) (208,224)

REVENUE
910-000-31602 Charges for Services 369,744 431,674 268,586 444,000 444,000 475,000 910-000-31922 Garage-ESTA 897,854 891,540 785,008 900,000 900,000 1,000,000 910-000-31924 Garage Services: County 41,980 35,054 19,479 40,000 40,000 70,000 910-000-31926 Garage Services: MLFPD 102,761 77,345 76,722 60,000 60,000 140,000 910-000-31928 Garage: Schools 180,908 118,141 113,625 110,000 110,000 130,000 TOTAL REVENUE 1,628,247 1,553,755 1,263,419 1,562,653 1,653,053 1,815,000 DEPT 456 STREET MAINTENANCEEXPENSES
910-456-40000 Regular Salaries 517,388 564,917 582,125 541,916 541,916 569,665 910-456-40113 Overtime Wages 59,568 76,316 68,774 - - 75,000 910-456-40130 Comprehensive Leave 18,042 (1,380) - 29,717 29,717 22,240 910-456-41002 Health Ins Premiums 187,804 193,386 197,066 212,021 212,021 240,944 910-456-41012 Workers Comp Insurance 31,466 25,968 - 29,187 29,187 35,279 910-456-41020 PERS (Retirement) (314,515) (38,748) 166,792 148,574 148,574 167,747 910-456-42006 Uniforms & Personal Equip 9,508 10,580 10,323 10,000 10,000 13,000 910-456-43031 Contractual Services 12,201 (68,916) 1,038 20,000 20,000 20,000 910-456-43150 Training, Ed, Conf & Mtgs 1,200 - - 150 150 3,000 910-456-46200 Machinery & Equip - Non Cap 482 14,212 47,368 10,000 38,400 30,000 910-456-46480 Computer Software - Non Cap - - - 2,000 2,000 2,000 TOTAL EXPENSES 542,808 817,665 1,099,057 1,003,565 1,031,965 1,178,874

NET TOML REV - EXPTOTAL TOML REVENUETOTAL TOML EXPENDITURES

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 580 GENERAL FLEET GARAGEEXPENSES910-580-42016 Gasoline & Diesel 17,145 6,505 - 11,000 11,000 12,650 910-580-42017 Vehicle Maintenance Parts 8,681 4,300 - 5,000 5,000 5,000 TOTAL EXPENSES 25,825 10,805 - 16,000 16,000 17,650
DEPT 582 MONO COUNTY SCHOOLSEXPENSES
910-582-42016 Gasoline & Diesel 7,365 6,568 4,581 8,000 8,000 9,200 TOTAL EXPENSES 7,365 6,568 4,581 8,000 8,000 9,200
DEPT 583 MONO COUNTY GARAGEEXPENSES
910-583-42016 Gasoline & Diesel 26,935 25,621 8,204 20,000 20,000 28,750 TOTAL EXPENSES 26,935 25,621 8,204 20,000 20,000 28,750 DEPT 584 TRANSIT GARAGE SERVICESEXPENSES
910-584-42016 Gasoline & Diesel 45,528 47,233 31,186 75,000 75,000 86,250 910-584-42017 Vehicle Maintenance Parts 14,389 20,986 24,748 35,000 35,000 35,000 TOTAL EXPENSES 59,917 68,219 55,934 110,000 110,000 121,250 DEPT 585 ESTA GARAGEEXPENSES
910-585-42016 Gasoline & Diesel 295,419 268,386 167,199 250,000 250,000 287,500 910-585-42017 Vehicle Maintenance Parts 145,936 156,987 117,064 150,000 150,000 150,000 TOTAL EXPENSES 441,355 425,374 284,263 400,000 400,000 437,500

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

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
DEPT 586 FIRE DEPT - GARAGEEXPENSES910-586-42016 Gasoline & Diesel 38,654 25,212 17,245 20,000 20,000 23,000 910-586-42017 Vehicle Maintenance Parts 12,011 14,082 16,545 15,000 15,000 15,000 TOTAL EXPENSES 50,665 39,293 33,790 35,000 35,000 38,000 DEPT 587 MAMMOTH UNIFIED SCHOOLEXPENSES
910-587-42016 Gasoline & Diesel 21,025 39,530 21,344 27,000 27,000 27,000 910-587-42017 Vehicle Maintenance Parts 50,674 13,950 7,952 20,000 20,000 20,000 TOTAL EXPENSES 71,698 53,479 29,296 47,000 47,000 47,000 DEPT 588 PUBLIC SAFETY GARAGEEXPENSES
910-588-42016 Gasoline & Diesel 66,839 5,446 696 45,000 45,000 45,000 910-588-42017 Vehicle Maintenance Parts 35,911 - - 40,000 40,000 40,000 TOTAL EXPENSES 102,750 5,446 696 85,000 85,000 85,000
DEPT 599 INTERFUND TRANSFERSEXPENSES
910-599-49999 Transfers Out 75,113 - - 60,000 60,000 60,000 TOTAL EXPENSES 75,113 - - 60,000 60,000 60,000

TOML BUDGET WORKSHEET
BUDGET 2026-27 Fund 915 - Vehicle ReplacememtACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
744,209 1,650,350 138,852 516,300 846,300 958,070
1,198,163 422,174 1,227,006 - 330,000 -
(453,954) 1,228,176 (1,088,154) 516,300 516,300 958,070

REVENUE
915-000-32230 Equip Replacement Charge 966,284 373,014 13,201 416,300 416,300 858,070 915-000-37002 Interest on Investments 129,066 219,195 95,651 100,000 100,000 100,000 TOTAL REVENUE 1,650,350 744,209 138,852 516,300 846,300 958,070

TOTAL TOML REVENUETOTAL TOML EXPENDITURESNET TOML REV - EXP

BUDGET 2026-27 Fund 990 - Debt Service
ACCOUNT NUMBER ACCOUNT NAME ACTUAL 22-23 ACTUAL 24-25 ACTUAL 25-26

APPROVED
BUDGET 25-26

MODIFIED
BUDGET 25-26

ADOPTED BUDGET
26-27
4,051,067 7,526,291 - 3,849,799 3,849,799 3,949,232
16,834,076 5,713,261 3,828,559 3,864,799 3,864,799 3,949,232 (12,783,009) 1,813,030 (3,828,559) (15,000) (15,000) 0

REVENUE
990-000-39999 Interfund Transfers In 7,526,291 4,051,067 - 3,849,799 3,849,799 3,949,232 TOTAL REVENUE 7,526,291 4,051,067 - 3,849,799 3,849,799 3,949,232 DEPT 590 DEBT SERVICESEXPENSES
990-590-43031 Contractual Services 6,170 6,680 3,500 5,000 5,000 5,000 990-590-49490 Debt Svc 2024 CIP CivCtr - 1,191,194 2,914,163 1,361,250 1,361,250 1,461,250 990-590-49494 Debt SVCE-Multi Use Facility 615,747 565,000 580,000 613,227 613,227 615,126 990-590-49498 Debt Service MLLA Settlement 1,868,406 1,868,498 320,309 1,870,322 1,870,322 1,867,856 TOTAL EXPENSES 2,980,873 3,655,162 3,828,559 3,864,799 3,864,799 3,949,232

NET TOML REV - EXP

TOML BUDGET WORKSHEET

TOTAL TOML REVENUETOTAL TOML EXPENDITURES

1 TOWN COUNCIL STAFF REPORT
Title: Town of Mammoth Lakes FY26-27 Master Fee Schedule Update Meeting Date: June 17, 2026
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 FY26-27.

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 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

2 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 FY26-27:

Financial Services / Administration Fees
Staff reviewed the fees charged for services, identifying a few minor edits that are required. The following revision is proposed for the Financial Services / Administrative Fee schedule:
 Credit Card Processing Fee was listed as 2.3% when it is in fact 2.25%. The decimal was increased to show the correct amount.
 Update to the second or subsequent enforcement charge for illegal TOT cases at $2,500 + incurred costs. This modification reflects recent changes to the Municipal Code and current enforcement practices. It is only engaged for repeat offenders for our enforcement efforts.

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 2026.
 The Development Impacts Fees (DIF) and Affordable Housing Fees are proposed to be increased by 3.9% in accordance with the Construction Cost Index as published by Engineer News Record for the preceding twelve months.

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

Public Safety Fees
The following revisions are proposed for the Public Safety Fee Schedule:
 Services no longer provided by Mammoth Lakes Police Department were removed from the fee schedule.
 Vehicle Impound Fee was increased to $400 to match current towing contract and practices.

Airport Fees
The following revisions are proposed for the Airport Fee Schedule:

3  Implement fee for parking illegally (overnight or parking in an unauthorized area without a permit. $110
 Boot Attach and Detach Fee – Parking violators $110
 Food concession - Established a rate of 10% of gross receipts (currently waived)  Airline Landing Fee - $325 per landing. (currently waived) Public Works / Engineering Fees
There are no recommended changes to the Public Works / Engineering Division Fees at this time.

Public Art
Staff is proposing that the fee be reduced to $0 through July 31, 2027, 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 2027.

Parks and Recreation Fees
The Parks and Recreation Department brings the program fee to Town Council annually in February or March, ahead of the program sign up season. The fee increases were approved on March 18, 2026.

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 efficiency 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.

BUILDING DIVISION FEE SCHEDULE
Fiscal Year 2026-2027
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, 2027, for all projects pursuant to Town Council Resolution 26-__.

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 $222 $189 $231 $446 $1.53 $0.60 $0.39 $0.84
Vehicle
Circulation
$395 $206 $273 $246 $0.85 $0.33 $0.22 $0.46
Multi-Modal
Circulation
$2,058 $1,077 $1,437 $1,290 $4.46 $1.75 $1.10 $2.44
Storm Drainage $1,251 $681 $869 $647 $0.12 $0.12 $0.41 $0.47 General
Facilities &
Equipment
$1,048 $891 $1,096 $640 $0.98 $0.98 $0.41 $0.53
Parkland and
Recreation
$1,056 $900 $1,104 $790 $0.00 $0.00 $0.00 $0.00
Subtotal Town
Fees
$6,030 $3,944 $5,010 $4,059 $7.94 $3.78 $2.52 $4.74
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 25-36 (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$9,252 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 $6,169 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
$3.39 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
$3.39 per
gross
square foot
Light
Industrial
Manufacturing, recycling
facility
$1.69 per
gross
square foot
Service
Uses
Banks, day care centers,
maintenance services, medical
services, personal services
$3.39 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. 26-

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, 2026; 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, 2026, 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, 2026.

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. 26-

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, 2026, 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 17th day of June 2026. ______________________________
AMANDA RICE, Mayor
ATTEST:
_______________________________
JAMIE GRAY, Town Clerk

RESOLUTION NO. 26-__

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF

MAMMOTH LAKES, STATE OF CALIFORNIA, TEMPORARILY
REDUCING THE PUBLIC ARTS FEE THROUGH JULY 31, 2027
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 17, 2026 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, 2027, 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

projects that have submitted a complete building permit application on or before July 31, 2027.

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 17th day of June 2026.
______________________________
AMANDA RICE, Mayor
ATTEST:
______________________________
Jamie Gray, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Services Agreement with Mammoth Lakes Recreation (FY26-27 – FY28-29) Council Meeting Date: 6/17/2026
Prepared by: Andy Morris, Town Attorney
Recommended Motion: Approve a 3-year Services Agreement with Mammoth Lakes Recreation to provide professional services related to Management of Measure R and U funding for Recreation, Arts and Culture, and Mobility.

Summary: The Town of Mammoth Lakes (“Town”) has contracted with local nonprofit Mammoth Lakes Recreation (“MLR”) for many years to perform and assume responsibility for certain services pertaining to recreation, arts and culture, and mobility, required by the Town.

These services include providing stewardship, implementation, communication, and management of advisory committees and funding recommendations for Measure R and U.

The proposed Services Agreement with MLR is consistent with similar agreements the Town has with other nonprofit organizations. The term of the proposed agreement will begin July 1, 2026, and expire June 30, 2029. The compensation will be $115,000 for year 1 with a 3% annual increase for years 2 and 3. The source of funding for the agreement will be an allocation of Measure R for most of the funding, with $10,000 annual contribution from Measure U.

Exhibit A contains the base scope and deliverables for the duration of the contract. Both the Town and MLR desire to review the services provided on occasion to ensure alignment with strategic priorities that may change during the agreement. During the agreement, MLR may seek additional funding by presenting special projects to the Town Council for review and approval.

MLR Agreement FY26-27 – FY28-29 Page 1

TOWN OF MAMMOTH LAKES SERVICES AGREEMENT BETWEEN

THE TOWN OF MAMMOTH LAKES AND

MAMMOTH LAKES RECREATION (MLR)

1. PARTIES AND DATE.

This Agreement is made and entered into effective as of July 1, 2026, by and between the Town of Mammoth Lakes, a municipal corporation, organized under the laws of the State of California, with its principal place of business at 437 Old Mammoth Rd., Suite 230, Mammoth Lakes, California, 93546 (“Town”) and Mammoth Lakes Recreation, a California nonprofit public benefit corporation, with its principal place of business at P.O. Box 8562 Mammoth Lakes CA, 93546 (“Contractor”). Town and Contractor are sometimes individually referred to herein as “Party” and collectively as “Parties.”

2. RECITALS.

2.1 Contractor.

Contractor desires to perform and assume responsibility for certain services pertaining to recreation, required by the Town on the terms and conditions set forth in this Agreement.

2.2 Sources of Funding.

Contractor acknowledges that all of the funds to be provided to Contractor by Town pursuant to this Agreement are public funds, that some or all of such funds are restricted in the uses to which they may be put, and that the expenditure of such funds by the Contractor isrestricted in the same manner as if the Town was expending the funds. This includes but is not limited to funds from Town tax Measures R and U.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 Scope of Services. Contractor promises and agrees to furnish to the Town all labor, materials, equipment, services, and incidental and customary work necessary to fully and adequately supply the services and deliverables as provided for in Exhibit A.

3.1.2 Term. The term of this Agreement shall commence on July 1, 2026 and expire on June 30, 2029. Notwithstanding the foregoing, this Agreement may be terminated as provided herein. The scope of services and deliverables will be reviewed and updated for each fiscal year.

3.1.3 No Limitation on Other Activities. Nothing in this Agreement shall be deemed to prevent Contractor from engaging in other work or activities beyond those set forth herein, either on its own initiative or at the behest of other parties, provided that Town shall not be

MLR Agreement FY26-27 – FY28-29 Page 2
required to fund any such work or activities. No funds received from Town shall be used to secure such work or to pay for work that is not within Contractor’s scope of services hereunder and in compliance with restrictions on Town revenue sources, including but not limited to funds from Measures R and U.

3.2 Responsibilities of Contractor.

3.2.1 Independent Contractor; Control and Payment of Subordinates. The Services shall be performed by Contractor or under its supervision. Contractor will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. Town retains Contractor on an independent contractor basis and not as an employee.

Contractor retains the right to perform similar or different services for others during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Contractor shall also not be employees of Town and shall at all times be under Contractor's exclusive direction and control. Neither Town, nor any of its officials, officers, directors, employees or agents shall have control over the conduct of Contractor or any of Contractor's officers, employees, or agents, except as set forth in this Agreement. Contractor shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Contractor shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 [reserved]

3.2.3 Town's Representative. The Town hereby designates the Town Manager or designee, to act as its representative in all matters pertaining to the administration and performance of this Agreement (“Town's Representative”). Town's Representative shall have the power to act on behalf of the Town but not the authority to change the total compensation due to Contractor under this Agreement. Contractor shall not accept direction or orders from any person representing the Town other than the Town Manager or Town Council.

3.2.4 Contractor's Representative. Contractor may designate an employee to act as its representative for the performance of this Agreement (“Contractor's Representative”). In the absence of designating an employee, the Board Chair is designated as Contractor’s Representative.

Contractor's Representative shall have full authority to represent and act on behalf of the Contractor for all purposes under this Agreement. The Contractor's Representative shall supervise and direct the Services, using his/her best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

3.2.5 Coordination of Services. Contractor agrees to work closely with Town staff in the performance of Services and shall be available to Town's staff, contractors and other staff at reasonable times.

3.2.6 Standard of Care; Performance of Employees. Contractor shall perform all

MLR Agreement FY26-27 – FY28-29 Page 3
Services under this Agreement in a skillful and competent manner. Contractor warrants that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them. Contractor represents that it, its employees and subcontractors have all licenses, permits, qualifications and approvals of whatever nature that are legally required to perform the Services, and that such licenses and approvals shall be maintained throughout the term of this Agreement. As provided for in the indemnification provisions of this Agreement, Contractor shall perform, at its own cost and expense and without reimbursement from the Town, any services necessary to correct errors or omissions which are caused by the Contractor's failure to comply with the standard of care provided for herein.

3.2.7 Laws and Regulations. Contractor shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Services, and shall give all notices required by law. Contractor shall be liable for all violations of such laws and regulations in connection with Services. If Contractor performs any work knowing it to be contrary to such laws, rules and regulations, Contractor shall be solely responsible for all costs arising therefrom. Contractor shall defend, indemnify and hold Town, its officials, directors, officers, employees, agents, and volunteers free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules or regulations.

3.2.8 Insurance:

3.2.8.1 Time for Compliance. Contractor shall not commence work under this Agreement until it has provided evidence satisfactory to the Town that it has secured all insurance required under this section. In addition, Contractor shall not allow any subcontractor to commence work on any subcontract until it has provided evidence satisfactory to the Town that the subcontractor has secured all insurance required under this section. Contractor shall provide immediate written notice if: (i) any of the required insurance policies is terminated; (ii) the limits of any of the required policies are reduced; or (iii) the deductible or self-insured retention is increased.

3.2.8.2 Types of Insurance Required. As a condition precedent to the effectiveness of this Agreement for work to be performed hereunder, and without limiting the indemnity provisions of the Agreement, the Contractor, in partial performance of its obligations under such Agreement, shall procure and maintain in full force and effect during the term of the Agreement the following policies of insurance. If the existing policies do not meet the insurance requirements set forth herein, Contractor agrees to amend, supplement or endorse the policies to do so.
(A) Commercial General Liability: Commercial General Liability Insurance which affords coverage at least as broad as Insurance Services Office “occurrence” form CG 0001, or the exact equivalent, and shall be no less than $1,000,000 per occurrence and no less than $2,000,000 in the general aggregate. Defense costs shall be paid in addition to the limits.

The policy shall contain no endorsements or provisions limiting coverage for (1) contractual liability; (2) cross liability exclusion for claims or suits by one insured against another; or (3) contain any other exclusion contrary to the Agreement.

MLR Agreement FY26-27 – FY28-29 Page 4
(B) Automobile Liability Insurance: Automobile Liability Insurance with coverage at least as broad as Insurance Services Office Form CA 0001 covering “Any Auto” (Symbol 1), or the exact equivalent, covering bodily injury and property damage for all activities shall be in an amount of not less than $1,000,000 combined limit for each occurrence. This provision shall apply to vehicles owned and operated by MLR. MLR employees shall maintain at a minimum, the State required insurance on any personal vehicles used in the course of work. (C) Workers’ Compensation: Workers' Compensation Insurance, as required by the State of California and Employer's Liability Insurance with a limit of not less than $1,000,000 per accident for bodily injury and disease.
(D) Professional Liability: Professional Liability insurance with minimum limits of $1,000,000. Covered professional services shall specifically include all work to be performed under the Agreement and delete any exclusions that may potentially affect the work to be performed (for example, any exclusions relating to lead, asbestos, pollution, testing, underground storage tanks, laboratory analysis, soil work, etc.). If coverage is written on a claimsmade basis, the retroactive date shall precede the effective date of the initial Agreement and continuous coverage will be maintained or an extended reporting period will be exercised for a period of at least three (3) years from termination or expiration of this Agreement. This section shall apply only to those activities engaged in that require such insurance. The Town and Contractor will review such needs on a case-by-case basis.

3.2.8.3 Endorsements. Required insurance policies shall not be in compliance if they include any limiting provision or endorsement that has not been submitted to the Town for approval.
(A) The policy or policies of insurance required by Section 3.2.8.2(A), Commercial General Liability shall be endorsed to provide the following:
(1) Additional Insured: Contractor agrees to endorse the third party general liability coverage required herein to include as additional insured the Town, its officials, employees and agents, using standard ISO endorsement No. CG 2010. Contractor also agrees to require all contractors, subcontractors, and anyone else involved in any way with the Services contemplated by this Agreement to do likewise. (B) The policy or policies of insurance required by Section 3.2.8.2(C), Workers' Compensation, shall be endorsed to provide the following:
(1) Waiver of Subrogation: A waiver of subrogation stating that the insurer waives all rights of subrogation against the indemnified parties.

3.2.8.4 Primary and Non-Contributing Insurance. All insurance coverages shall be primary and any other insurance, deductible, or self-insurance maintained by the indemnified parties shall not contribute with this primary insurance. Policies shall contain or be

MLR Agreement FY26-27 – FY28-29 Page 5
endorsed to contain such provisions.

3.2.8.5 Waiver of Subrogation. Required insurance coverages shall not prohibit Contractor from waiving the right of subrogation prior to a loss. Contractor shall waive all subrogation rights against the indemnified parties. Policies shall contain or be endorsed to contain such provisions.

3.2.8.6 Deductible. Any deductible or self-insured retention must be approved in writing by the Town and shall protect the parties indemnified by Section 3.5.8.1 in the same manner and to the same extent as they would have been protected had the policy or policies not contained a deductible or self-insured retention.

3.2.8.7 Evidence of Insurance. The Contractor, concurrently with the execution of the Agreement, and as a condition precedent to the effectiveness thereof, shall deliver either certified copies of the required policies, or original certificates and endorsements on forms approved by the Town. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf. At least fifteen (15) days prior to the expiration of any such policy, evidence of insurance showing that such insurance coverage has been renewed or extended shall be filed with the Town. If such coverage is cancelled or reduced, Contractor shall, within ten (10) days after receipt of written notice of such cancellation or reduction of coverage, file with the Town evidence of insurance showing that the required insurance has been reinstated or has been provided through another insurance company or companies.

3.2.8.8 Failure to Maintain Coverage. Contractor agrees to suspend and cease all operations hereunder during such period of time as the required insurance coverage is not in effect and evidence of insurance has not been furnished to the Town. The Town shall have the right to withhold any payment due Contractor until Contractor has fully complied with the insurance provisions of this Agreement. In the event that the Contractor's operations are suspended for failure to maintain required insurance coverage, the Contractor shall not be entitled to an extension of time for completion of the Services because of production lost during suspension.

3.2.8.9 Acceptability of Insurers. Each such policy shall be from a company or companies with a current A.M. Best's rating of no less than A:VII and authorized to do business in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.

3.2.8.10 Insurance for Subcontractors. All subcontractors shall be included as additional insureds under the Contractor's policies, or the Contractor shall be responsible for causing subcontractors to purchase the appropriate insurance in compliance with the terms of these Insurance Requirements, including adding the Town as an Additional Insured to the subcontractor's policies. Contractor shall provide to Town satisfactory evidence as required under Section 3.2.8.1 of this Agreement.

3.2.9 Compliance with Laws; Safety. Contractor shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services, the

MLR Agreement FY26-27 – FY28-29 Page 6
Contractor shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the work and the conditions under which the work is to be performed.

3.3 Compensation and Accounting.

3.3.1 Compensation. Town shall compensate Contractor in the following amount for each fiscal year during the term of this agreement:

Payments will be made quarterly in July, October, January and April of the Town’s fiscal year (July 1 to June 30). Contractor shall submit an invoice for payment by the 15th of the previous month. This compensation is provided for the delivery of the scope of services and specified deliverables as provided for in Exhibit A. Town shall provide Contractor with office space for one employee at no charge to assist Contractor in providing the services and specified deliverables as provided herein and to enhance coordination with Town employees.

3.3.2 Reimbursement for Expenses. The compensation provided for in this Agreement constitutes the total compensation to be provided to Contractor. Contractor shall not be granted additional reimbursement for any expenses.

3.3.3 Maintenance and Inspection. Contractor shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Contractor shall allow a representative of Town during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Contractor shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

3.3.4 Extra Work. At any time during the term of this Agreement, Town may request that Contractor perform Extra Work to be agreed upon in writing between the parties in exchange for additional compensation to be agreed upon between the parties. As used herein, "Extra Work" means any work which is determined by Town to be necessary or desirable, but which is not set forth in Exhibit A or offset by reduction in other services. Contractor shall not perform, nor be compensated for Extra Work without written authorization from the Town. The parties may agree to extra work that has other funding sources such as grants, donations, from other agencies. Extra work may be agreed to by the parties as provided for in Exhibit A.

MLR Agreement FY26-27 – FY28-29 Page 7

3.4 Contracting, Conflicts of Interest, Transparency and Harassment.

3.4.1. Public Contracting Requirements. Contractor shall comply with all bidding and contracting requirements applicable to public entities in general and/or to the Town in particular in the course of awarding subcontracts or procuring goods and services pursuant to this Agreement, to the same extent as the Town would be required to comply if the Town itself were undertaking such activities. Such requirements include, without limitation: (i) the requirements of Public Contract Code Section 20160 et seq regarding competitive bidding for “public projects” in excess of $5,000; (ii) the requirements of Labor Code Section 1720 et seq regarding payment of prevailing wages for “public works” projects in excess of $1,000; (iii) the provisions of Government Code Section 4525 et seq regarding procurement of engineering, environmental, and certain other types of professional services; and (iv) the provisions of the Mammoth Lakes Municipal Code regarding procurement and expenditures of funds, as they may be amended.

Contractor shall maintain records evidencing its compliance with all applicable requirements for a period of five years after each expenditure of funds received from the Town, and shall provide Town with copies of such records not less than four times annually (approximately quarterly) and otherwise upon request.

3.4.2 Conflicts of Interest. Contractor, and its board members and employees, shall fully comply with the provisions of the California Political Reform Act regarding conflicts of interest, and with such regulations as may be adopted by any government agency to implement and enforce the Political Reform Act, to the same extent as such statutes and regulations apply to the Town. No member of Contractor’s board of directors may participate in the review or recommendations of Measure R or Measure U restricted funds if that member or the member’s immediate family serves on the board of an organization, or is employed by an organization, which has submitted an application for Measure R or Measure U funding, or that may be affected by the recommendation(s) made by Contractor to the Town Council for consideration. Specific conflict standards for Contractor’s board and staff shall be defined in an adopted conflict of interest policy.

3.4.3 Ethics Training. Contractor shall cause its board members and employees to obtain the training in ethics and laws governing local governments required by Government Code Section 53234 et seq as if Contractor provides compensation or reimbursement to its board members, regardless of whether Contractor actually does so.

3.4.4 Brown Act and Public Records Act. At all times during the term of this Agreement, Contractor’s board of directors shall comply fully with the Ralph M. Brown Act, Government Code Section 7920 et seq. Contractor’s obligation hereunder shall not be limited to complying with the Brown Act with respect to the Services, but rather such obligations shall apply to all activities of Contractor and/or its board during the term of this Agreement. Contractor shall comply with the California Public Records Act (PRA) (Government Code Section 6250 et seq).

3.4.5 Harassment Training. Contractor’s management staff and board shall attend similar harassment and ethics training as required of Town elected officials and management staff at least every two years and within six months of taking on their respective

MLR Agreement FY26-27 – FY28-29 Page 8
position. Such training shall be received by attending Town or other governmental agency sponsored training or a similar online training program. Documentation of training shall be maintained by Contractor. Contractor shall notify the Town Clerk of any board vacancy and the name(s) of all new board members.

3.5 General Provisions.

3.5.1 Termination of Agreement.

3.5.1.1 Grounds for Termination. Town may, by written notice to Contractor, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Contractor of such termination, and specifying the effective date thereof, at least thirty (30) days before the effective date of such termination. Upon termination, Contractor shall be compensated only for those services which have been adequately rendered to Town, and Contractor shall be entitled to no further compensation. Contractor may not terminate this Agreement except for cause, which shall consist solely of a breach by Town that remains uncured following thirty (30) day notice from Contractor to Town specifying the nature of the alleged breach. Contracts entered into by Contractor which: (i) are supported by Measure R or Measure U funds; (ii) are for a project or service which was approved through the public recommendation process by the Town Council; and (iii) had funds allocated to them, will be recognized by the Town and honored to the extent possible through the term of this Agreement if this Agreement is terminated without cause.

3.5.1.2 Effect of Termination. If this Agreement is terminated as provided herein, Town may require Contractor to provide all finished or unfinished Documents and Data and other information of any kind prepared by Contractor in connection with the performance of Services under this Agreement. Contractor shall be required to provide such document and other information within fifteen (15) days of the request. All unexpended Town funds provided to the Contractor will be returned to the Town. In the event Contractor ceases to exist, all unexpended Town funds held by Contractor will be returned to the Town and any equipment and/or materials purchased with such funds.

3.5.1.3 Replacement Services. In the event this Agreement is terminated in whole or in part as provided herein, Town may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:

Contractor: Mammoth Lakes Recreation
P.O. Box 8562
Mammoth Lakes, CA 93546
ATTN: Executive Director/Board Chair
Town: Town of Mammoth Lakes

MLR Agreement FY26-27 – FY28-29 Page 9
P.O. Box 1609
437 Old Mammoth Rd., Suite 230
Mammoth Lakes, CA 93546
ATTN: Town Manager
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.5.3 Ownership of Materials and Confidentiality.

3.5.3.1 Documents & Data; Licensing of Intellectual Property. This Agreement creates a non-exclusive and perpetual license for Town to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are prepared or caused to be prepared by Contractor under this Agreement (“Documents & Data”). Contractor shall require all subcontractors to agree in writing that Town is granted a non-exclusive and perpetual license for any Documents & Data the subcontractor prepares under this Agreement. Contractor represents and warrants that Contractor has the legal right to license any and all Documents & Data.

Contractor makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Contractor or provided to Contractor by the Town.

Town shall not be limited in any way in its use of the Documents & Data at any time, provided that any such use not within the purposes intended by this Agreement shall be at Town's sole risk.

3.5.4 Clerking Support and Board Meetings. As additional compensation to Contractor, Town shall, at its own expense, provide clerking support services to include preparation of agendas, clerking meetings, preparing minutes and coordination of compliance with the above laws and similar support for standing committees that are subject to the Brown Act. All of Contractor’s public meetings shall be held in the Town Council Chambers and broadcast though the system used by Town for its public meetings, which may include cable TV government channel broadcasting, or other electronic means unless there is a conflict for meeting space and meetings cannot be rescheduled. Notwithstanding the foregoing, Contractor may conduct its meetings online to the extent Town itself is allowed to do so by a gubernatorial executive order or legislative act and shall comply with any requirements imposed on the conduct of such meetings.

3.5.5 No Monetary Damages. Contractor acknowledges that Town would not have entered into this Agreement if it were to be subject to liability for monetary damages.

Accordingly, Contractor hereby waives any right to seek or obtain monetary damages from the Town in connection with any actual or alleged breach of this Agreement by Town. Contractor’s remedy for a breach by Town shall be limited to seeking specific performance or other injunctive relief.

3.5.6 Cooperation; Further Acts. The Parties shall fully cooperate with one

MLR Agreement FY26-27 – FY28-29 Page 10
another and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.5.7 Attorney's Fees. If either party commences an action against the other party, either legal, administrative, or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney's fees and all other costs of such action.

3.5.8 Indemnification.

3.5.8.1 Scope of Indemnity. To the fullest extent permitted by law, Contractor shall defend, indemnify and hold the Town, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged acts, errors or omissions, or willful misconduct of Contractor, its officials, officers, employees, subcontractors, Contractors or agents in connection with the performance of the Contractor's Services or this Agreement, including without limitation the payment of all consequential damages, expert witness fees and attorney’s fees and other related costs and expenses.

3.5.8.2 Additional Indemnity Obligations. Contractor shall defend, with counsel of Town’s choosing and at Contractor's own cost, expense and risk, any and all claims, suits, actions or other proceedings of every kind covered by Section 3.5.8.1 that may be brought or instituted against Town or its directors, officials, officers, employees, volunteers and agents. Contractor shall pay and satisfy any judgment, award or decree that may be rendered against Town or its directors, officials, officers, employees, volunteers and agents as part of any such claim, suit, action or other proceeding. Contractor shall also reimburse Town for the cost of any settlement paid by Town or its directors, officials, officers, employees, agents or volunteers as part of any such claim, suit, action or other proceeding. Such reimbursement shall include payment for Town's attorney's fees and costs, including expert witness fees. Contractor shall reimburse Town and its directors, officials, officers, employees, agents, and/or volunteers, for any and all legal expenses and costs incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Contractor's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the Town, its directors, officials, officers, employees, agents, or volunteers.

3.5.9 Entire Agreement. This Agreement contains the entire Agreement of the parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both parties.

3.5.10 Governing Law. This Agreement shall be governed by the laws of the State of California. Venue shall be in Mono County.

3.5.11 Time of Essence. Time is of the essence for each and every provision of this Agreement.

MLR Agreement FY26-27 – FY28-29 Page 11

3.5.12 Town's Right to Employ Other Contractors. Town reserves the right to employ other Contractors to provide services of any kind.

3.5.13 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the parties.

3.5.14 Assignment or Transfer. Contractor shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the Town. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.

3.5.15 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days.

All references to Contractor include all personnel, employees, agents, and subcontractors of Contractor, except as otherwise specified in this Agreement. All references to Town include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

3.5.16 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

3.5.17 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

3.5.18 No Third-Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

3.5.19 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

3.5.20 Prohibited Interests. Contractor maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Contractor, to solicit or secure this Agreement. Further, Contractor warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Contractor, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, Town shall have the right to rescind this Agreement without liability. For the

MLR Agreement FY26-27 – FY28-29 Page 12
term of this Agreement, no member, officer or employee of Town, during the term of his or her service with Town, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.5.21 Equal Opportunity Employment. Contractor represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

3.5.22 Labor Certification. By its signature hereunder, Contractor certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.5.23 Authority to Enter Agreement. Contractor has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

3.5.24 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

MLR Agreement FY26-27 – FY28-29 Page 13

3.6 Subcontracting.

3.6.1 To the extent that Contractor subcontracts any portion of the work required by this Agreement, each such subcontract shall contain a provision making it subject to all provisions stipulated in this Agreement.

TOWN OF MAMMOTH LAKES MAMMOTH LAKES RECREATION
By: By:

Rob Patterson Craig Albright, Board President
Town Manager
By: ______________________________
Attest: Heather Schaubmayer, Treasurer
By:

Jamie Gray, Town Clerk
Approved as to Form:

By:

Andrew Morris, Town Attorney

Exhibit A
Scope of Services and Deliverables

MLR Agreement FY26-27 – FY28-29 Page A-1

1. Stewardship and Implementation of Recreation, Arts and Culture, and Mobility a. Support for Office of Outdoor Recreation
i. Weekly coordination meeting to optimize Measure R resources, and link TOML to regional efforts: TOML, MLR, USFS, BLM, MoCo
ii. Support and coordination to implement work program as needed b. Coordination with TOML Arts and Culture Department in the development of a vibrant arts and culture community in Mammoth Lakes

2. Communications and Outreach
a. Regular public communications on sustainable outdoor recreation, arts and culture, and mobility opportunities in and around Mammoth Lakes through the monthly MLR newsletter.
b. Convene Mammoth Trails Community Meetings twice a year to inform and update a diverse recreational audience on related projects and programs in coordination with Town staff.
c. Develop, host, and maintain webpages for TOML projects and programs. d. Develop, host, and maintain Measure R and Measure U information (application, process, documents, reporting, partners, and awardees).

3. Management of Advisory Committees and Funding Recommendations a. Mammoth Trails Committee
i. Convene up to six (6) meetings annually to provide design, development and operational recommendations to Town in coordination with Town staff.
b. Measure U
i. Allocations Committee - Measure U Programming Grant Awards

1. Convene at least one (1) but no more than four (4) public meetings for review and recommended allocations of Measure U
Programming funds.

2. Provide staff assistance to Measure U applicants ensuring applications are complete and align with restricted use of these funds.

3. Work with awardees to leverage grant award

4. Review mid-year progress reports and end of year performance reports.
ii. Conduct at least one public hearing on the proposed allocation and use of Measure U funds
iii. Conduct public meeting(s) on the specific allocations of Measure U funds for special projects.

Exhibit A
Scope of Services and Deliverables

MLR Agreement FY26-27 – FY28-29 Page A-2
iv. Conduct public meetings on the proposed use of non-committed reserve funds.
v. Provide recommendations to the Town Council for all uses of Measure U funds following the public hearing/meeting process.
c. Measure R
i. Conduct at least one public meeting on the proposed allocation and use of Measure R funds.
ii. Conduct public meeting(s) on the specific allocations of Measure R funds for special projects.
iii. Conduct public meetings on the proposed use of non-committed reserve funds.
iv. Provide recommendations to the Town Council for all uses of Measure R funds following the public meeting process.
d. Review and update Measure R & U allocation process as needed.

4. Town Updates
a. Provide updates and information to Town staff, Council, and Commissions on MLR work program and progress on implementation of scope of work.

Additional Contracted Services
1) The Town may request extra work outside of the scope of services provided herein which will require the following:
a) MLR to provide a proposal estimating the hours required to complete the work,
b) The overall time frame in which the work will be completed, c) The impact on achieving the scope of services provided herein, and d) Other requirements to determine the ability of MLR to perform the work. 2) Compensation for extra work will be negotiated and established according to the scope of the project. Payment will be made based on invoices documenting the hours worked and services provided.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Services Agreement with Eastern Sierra Community Housing (FY2026-27) Council Meeting Date: 6/17/2026
Prepared by: Rob Patterson, Town Manager; Nolan Bobroff, Community and Economic Development Director; Marcus Sproll, Housing Manager
Recommended Motion: Approve the FY2026-27 Services Agreement with Eastern Sierra Community Housing to provide professional services related to improving community access to housing and ensuring ongoing performance of deed-restricted housing, pending final legal review.

Summary: The Town of Mammoth Lakes (“Town”) has contracted with local nonprofit Eastern Sierra Community Housing (“ESCH”) for many years to provide housing related services to the community (previously provided under the name Mammoth Lakes Housing). These services include providing housing navigation, homebuyer counseling, income verification, and compliance monitoring.

The proposed FY2026-27 Services Agreement with ESCH is consistent with similar agreements the Town has with other nonprofit organizations. In terms of compensation, there is a “base fixed amount” of $250,000 for core housing navigation and homebuyer counseling services. The remainder of the compensation is on a “per unit basis” for income verification and compliance monitoring services provided and a “per project basis” for rental property certification monitoring, with an estimated $100,000 based on current need. This compensation for services could be lesser or greater than the estimate dependent on the amount of services provided; less if all of the estimated services are not provided, and greater if additional work is completed or needed. This is a change from the prior contract with ESCH in that the prior contract guaranteed compensation of $350,000 in exchange for providing a variety of housing services that were outlined in the scope of work; however, there were no clear deliverables associated with the provision of the compensation.

At the April 6, 2026 ESCH Board Meeting, the ESCH Board Members discussed whether ESCH should continue to have the Town of Mammoth Lakes and Mono County appoint an elected official to the ESCH Board. These appointments trigger the open meeting requirements of the Brown Act state law. Resolution 2006-04 was approved by the ESCH Board, at the April 6, 2026 meeting, to amend the organization’s bylaws to remove this requirement. This change brings ESCH in line with best practice for a nonprofit organization’s governance and meeting structure. The ESCH Board may still invite elected officials to become an ESCH Board Member, but the participation of an elected official as an ESCH Board Member would be voluntary.

The previous Town agreement for services with ESCH included a section requiring the Brown Act. To support the ESCH Board action to transition to a meeting structure that is not subject to the Brown Act, the Town’s FY2026-27 Services Agreement with ESCH removes this requirement. This is the same as the Services Agreement the Town has with the Chamber of Commerce. The removal of the Brown Act requirement will result in some significant changes to the way the ESCH Board meetings are conducted, such as the Town will no longer provide Clerk services for the meetings, the agendas will not be posted on the Town’s eScribe website, the meetings will not be conducted in the Town’s Council chamber, the meetings will not be recorded/live-streamed by the Town, and a Town Council representative will no longer be appointed to the Board. The change will allow for greater flexibility in the way ESCH conducts their meetings and will allow for broader regional representation on their Board as they expand throughout the region (e.g., Alpine County representatives; Inyo County representatives, etc.).

SERVICES AGREEMENT BETWEEN THE TOWN OF MAMMOTH
LAKES AND EASTERN SIERRA COMMUNITY HOUSING, INC.

1. PARTIES AND DATE.

This Agreement is made and entered into effective on the 1 st day of July 2026, by and
between the Town of Mammoth Lakes, a municipal corporation, organized under the laws of the State of California, with its principal place of business at 437 Old Mammoth Rd., Suite 230, Mammoth Lakes, California, 93546 (“Town”) and Eastern Sierra Community Housing, Inc. a California public benefit nonprofit corporation and Federal 501(c)(3) nonprofit organization, with its principal place of business at 587 Old Mammoth Road, Unit #4, Mammoth Lakes CA, 93546 (“Contractor” or “ESCH”). Town and Contractor are sometimes individually referred to herein as “Party” and collectively as “Parties”.

2. RECITALS.

2.1 Contractor.

Contractor desires to perform and assume responsibility for providing services as defined in this Agreement on the terms and conditions set forth in this Agreement.

2.2 Project.

Town desires to engage Contractor to provide professional services related to improving community access to housing and ensuring ongoing performance of deed-restricted housing, by providing housing navigation services, homebuyer counseling services, income verification services, and compliance monitoring services, as set forth in Exhibit “A”.

2.3 Grants.

The Town will continue to partner with ESCH to pursue federal and state grants that support additional housing opportunities for low-income and moderate-income households. Any services performed by ESCH to implement a specific federal or state grant-funded program are separate from the services described in this Agreement and would be subject to the terms of a separate grant agreement and/or a separate agreement between the Town and ESCH.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Contractor promises and agrees to furnish to the Town all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional services related to the Scope of Services as provided more particularly described in Exhibit “A” attached hereto and incorporated herein by reference (“Services”). All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules and regulations. Exhibit “A” sets forth the deliverables under the scope of work. In the event this Agreement is extended, Exhibit “A” may be updated to reflect changes in specific deliverables.

Town and ESCH Agreement July 2026
2 3.1.2 Term. The term of this Agreement shall commence on July 1, 2026, and terminate on June 30, 2027, and may be extended upon mutual written agreement by the Parties for a term not to exceed one year. Such term will be based on the Town’s fiscal year.

Notwithstanding the foregoing, this Agreement may be terminated as provided herein.

3.2 Responsibilities of Contractor.

3.2.1 Independent Contractor; Control and Payment of Subordinates. The Services shall be performed by Contractor or under its supervision. Contractor will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. Town retains Contractor on an independent contractor basis and not as an employee.

Contractor retains the right to perform similar or different services for others during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Contractor shall also not be employees of Town and shall at all times be under Contractor's exclusive direction and control. Neither Town, nor any of its officials, officers, directors, employees or agents shall have control over the conduct of Contractor or any of Contractor's officers, employees, or agents, except as set forth in this Agreement. Contractor shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Contractor shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Key Personnel. Contractor has represented to Town that certain key personnel will perform and coordinate the Services under this Agreement. The key personnel for performance of this Agreement are as follows: Executive Director, under direction of the ESCH Board of Directors.

3.2.3 Town's Representative. The Town hereby designates the Town Manager or designee, to act as its representative in all matters pertaining to the administration and performance of this Agreement (“Town's Representative”). Town's Representative shall have the power to act on behalf of the Town but not the authority to change the total compensation due to Contractor under this Agreement. Any official communication from the Town of Mammoth Lakes with respect to the performance of this contract by the Contractor must come from either the Town Manager or the Town Council, and no other party.

3.2.4 Contractor's Representative. Contractor hereby designates the Executive Director or his/her designee, to act as its representative for the performance of this Agreement (“Contractor's Representative”). Contractor's Representative shall have full authority to represent and act on behalf of the Contractor for all purposes under this Agreement at the direction of the ESCH Board. The Contractor's Representative shall supervise and direct the Services, using his/her best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

Town and ESCH Agreement July 2026
3 3.2.5 Coordination of Services. Contractor agrees to work closely with Town staff in the performance of Services and shall be available to Town's staff, Contractors and other staff at all reasonable times.

3.2.6 Standard of Care; Performance of Employees. Contractor shall perform all Services under this Agreement in a skillful and competent manner. Contractor warrants that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them. As provided for in the indemnification provisions of this Agreement, Contractor shall perform, at its own cost and expense and without reimbursement from the Town, any services necessary to correct errors or omissions which are caused by the Contractor's failure to comply with the standard of care provided for herein.

3.2.7 Laws and Regulations. Contractor shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Services, and shall give all notices required by law. Contractor shall be liable for all violations of such laws and regulations in connection with Services. If Contractor performs any work knowing it to be contrary to such laws, rules and regulations, Contractor shall be solely responsible for all costs arising therefrom. Contractor shall defend, indemnify and hold Town, its officials, directors, officers, employees, agents, and volunteers free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules or regulations

3.2.8 Insurance:

3.2.8.1 Time for Compliance. Contractor shall not commence work under this Agreement until it has provided evidence satisfactory to the Town that it has secured all insurance required under this section. In addition, Contractor shall not allow any subcontractor to commence work on any subcontract until it has provided evidence satisfactory to the Town that the subcontractor has secured all insurance required under this section.

3.2.8.2 Types of Insurance Required. As a condition precedent to the effectiveness of this Agreement for work to be performed hereunder, and without limiting the indemnity provisions of the Agreement, the Contractor, in partial performance of its obligations under such Agreement, shall procure and maintain in full force and effect during the term of the Agreement the following policies of insurance. If the existing policies do not meet the insurance requirements set forth herein, Contractor agrees to amend, supplement or endorse the policies to do so.
(A) Commercial General Liability: Commercial General Liability Insurance which affords coverage at least as broad as Insurance Services Office “occurrence” form CG 0001, or the exact equivalent, and shall be no less than $1,000,000 per occurrence and no less than $2,000,000 in the general aggregate. Defense costs shall be paid in addition to the limits.

The policy shall contain no endorsements or provisions limiting coverage for (1) contractual liability; (2) cross liability exclusion for claims or suits by one insured against another; or (3) contain any other exclusion contrary to the Agreement.
(B) Workers’ Compensation: Workers' Compensation Insurance, as

Town and ESCH Agreement July 2026
4 required by the State of California and Employer's Liability Insurance with a limit of not less than $1,000,000 per accident for bodily injury and disease.

3.2.8.3 Endorsements. Required insurance policies shall not be in compliance if they include any limiting provision or endorsement that has not been submitted to the Town for approval.
(A) The policy or policies of insurance required by Section 3.2.8.2(A), Commercial General Liability shall be endorsed to provide the following:
(1) Additional Insured: Contractor agrees to endorse the third party general liability coverage required herein to include as additional insured the Town, its officials, employees and agents, using standard ISO endorsement No. CG 2010. Contractor also agrees to require all contractors, subcontractors, and anyone else involved in any way with the Services contemplated by this Agreement to do likewise. (2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the Town except ten (10) days shall be allowed for non-payment of premium.
(B) The policy or policies of insurance required by Section 3.2.8.2(B) Workers’ Compensation, shall be endorsed to provide the following:
(1) Waiver of Subrogation: A waiver of subrogation stating that the insurer waives all rights of subrogation against the indemnified parties.
(2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the Town except ten (10) days shall be allowed for non-payment of premium.

3.2.8.4 Primary and Non-Contributing Insurance. All insurance coverages shall be primary and any other insurance, deductible, or self-insurance maintained by the indemnified parties shall not contribute with this primary insurance. Policies shall contain or be endorsed to contain such provisions.

3.2.8.5 Waiver of Subrogation. Required insurance coverages shall not prohibit Contractor from waiving the right of subrogation prior to a loss. Contractor shall waive all subrogation rights against the indemnified parties. Policies shall contain or be endorsed to contain such provisions.

3.2.8.6 Deductible. Any deductible or self-insured retention must be approved in writing by the Town and shall protect the indemnified parties in the same manner and

Town and ESCH Agreement July 2026
5 to the same extent as they would have been protected had the policy or policies not contained a deductible or self-insured retention.

3.2.8.7 Evidence of Insurance. Contractor, concurrently with the execution of the Agreement, and as a condition precedent to the effectiveness thereof, shall deliver either certified copies of the required policies, or original certificates and endorsements on forms approved by the Town. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf. At least fifteen (15) days prior to the expiration of any such policy, evidence of insurance showing that such insurance coverage has been renewed or extended shall be filed with the Town. If such coverage is cancelled or reduced, Contractor shall, within ten (10) days after receipt of written notice of such cancellation or reduction of coverage, file with the Town evidence of insurance showing that the required insurance has been reinstated or has been provided through another insurance company or companies.

3.2.8.8 Failure to Maintain Coverage. Contractor agrees to suspend and cease all operations hereunder during such period of time as the required insurance coverage is not in effect and evidence of insurance has not been furnished to the Town. The Town shall have the right to withhold any payment due Contractor until Contractor has fully complied with the insurance provisions of this Agreement. In the event that the Contractor's operations are suspended for failure to maintain required insurance coverage, the Contractor shall not be entitled to an extension of time for completion of the Services because of production lost during suspension.

3.2.8.9 Acceptability of Insurers. Each such policy shall be from a company or companies with a current A.M. Best's rating of no less than A:VII and authorized to do business in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.

3.2.8.10 Insurance for Subcontractors. All subcontractors shall be included as additional insureds under the Contractor's policies, or the Contractor shall be responsible for causing subcontractors to purchase the appropriate insurance in compliance with the terms of these Insurance Requirements, including adding the Town as an Additional Insured to the subcontractor's policies. Contractor shall provide to Town satisfactory evidence as required under Section 3.2.8.1 of this Agreement.

3.2.9 Compliance with Applicable Law. In carrying out its Services, the Contractor shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations.

3.3 Fees and Payments.

3.3.1 Compensation. As outlined in the attached Scope of Services (Exhibit “A”), the Town will provide compensation to Contractor in the amount of $250,000 per year, and additional compensation upon performance of services. Payment will be made quarterly upon receipt of an invoice from the Contractor. Invoices shall include a report of the work undertaken by Contractor in the previous quarter. Payment will be made in the month of October, January,

Town and ESCH Agreement July 2026
6 April, and July of each year, provided the Contractor has submitted an invoice, together with the required supporting documentation, not later than October 5 th
, January 5
th
, April 5
th
, and July 5
th
,
respectively. Notwithstanding the foregoing or any other provision of this Agreement, the annual allocation of funding for the Agreement is subject to appropriation by Town’s Town Council, and Town shall have no obligation to provide the compensation set forth herein except to the extent funds therefor are appropriated by the Town Council in its sole discretion. Contractor acknowledges that funding to be appropriated hereunder comes from visitor-related revenues generated from transient occupancy tax, which is subject to fluctuation due to a number of factors outside Town’s control.

3.3.3 Reimbursement for Expenses. The compensation provided for in this Agreement constitutes the total compensation to be provided to Contractor. Contractor shall not be granted additional reimbursement for any expenses.

3.3.4 Extra Work. At any time during the term of this Agreement, Town may request that Contractor perform Extra Work as agreed upon between the parties in exchange for additional compensation to be agreed upon between the parties. As used herein, "Extra Work" means any work which is determined by Town to be necessary for the proper completion of the agreed upon task, service or project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. Contractor shall not perform, nor be compensated for, Extra Work without written authorization from the Town.

3.4 Accounting Records.

3.4.1 Maintenance and Inspection. Contractor shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Contractor shall allow a representative of Town during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Contractor shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

3.5 General Provisions.

3.5.1 Termination of Agreement.

3.5.1.1 Grounds for Termination. Town may by written notice to Contractor, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Contractor of such termination, and specifying the effective date thereof, at least sixty (60) days before the effective date of such termination. Upon termination, Contractor shall be compensated only for those services which have been adequately rendered to Town, and Contractor shall be entitled to no further compensation. Contractor may not terminate this Agreement except for cause, which shall consist solely of a breach by Town that remains uncured following sixty (60) days notice from Contractor to Town specifying the nature of the alleged breach. Contracts entered into by Contractor which are supported by funds provided under this Agreement, which are consistent with the purposes of this Agreement, and for which the project or service was approved through the a public process approved by Contractor’s Board of Directors

Town and ESCH Agreement July 2026
7 and for which funds were allocated shall continue to be funded by the Town to the extent possible, subject to the availability of funding and ability for the Town to assume the contractual obligations, through what would otherwise have been the expiration date of this Agreement if this Agreement is terminated without cause.

3.5.1.2 Effect of Termination. If this Agreement is terminated as provided herein, Town may require Contractor to provide all finished or unfinished Documents and Data and other information of any kind prepared by Contractor in connection with the performance of Services under this Agreement. Contractor shall be required to provide such document and other information within fifteen (15) days of the request.

3.5.1.3 Replacement Services. In the event this Agreement is terminated in whole or in part as provided herein, Town may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:

Contractor: Eastern Sierra Community Housing, Inc.

ATTN: Executive Director
PO Box 260
Mammoth Lakes, CA 93546
Town: Town of Mammoth Lakes
ATTN: Town Manager
PO Box 1609
Mammoth Lakes, CA 93546
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.5.3 Ownership of Materials and Confidentiality.

3.5.3.1 Documents & Data; Licensing of Intellectual Property. This Agreement creates a non-exclusive and perpetual license for Town to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are prepared or caused to be prepared by Contractor under this Agreement (“Documents & Data”). Contractor shall require all subcontractors to agree in writing that Town is granted a non-exclusive and perpetual license for any Documents & Data the subcontractor prepares under this Agreement. Contractor represents

Town and ESCH Agreement July 2026
8 and warrants that Contractor has the legal right to license any and all Documents & Data.

Contractor makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Contractor or provided to Contractor by the Town.

Town shall not be limited in any way in its use of the Documents & Data at any time, provided that any such use not within the purposes intended by this Agreement shall be at Town's sole risk.

3.5.3.2 Confidentiality. All ideas, memoranda, specifications, plans, procedures, drawings, descriptions, computer program data, input record data, written information, and other Documents & Data either created by or provided to Contractor in connection with the performance of this Agreement shall be held confidential by Contractor. Such materials shall not, without the prior written consent of Town, be used by Contractor for any purposes other than the performance of the Services. Nor shall such materials be disclosed to any person or entity not connected with the performance of the Services. Nothing furnished to Contractor which is otherwise known to Contractor or is generally known, or has become known, to the related industry shall be deemed confidential.

3.5.3.3 Public Records. Contractor acknowledges that all documents and records of any kind pertaining to Contractor’s Services shall be public records pursuant to the California Public Records Act. Contractor shall, upon from request from Town, furnish Town with copies of any, and all, such records. Contractor acknowledges that Town may disclose such records to any person.

3.5.4 Cooperation; Further Acts. The Parties shall fully cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.5.5 Attorney's Fees. If either party commences an action against the other party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney's fees and all other costs of such action.

3.5.6 Indemnification.

3.5.6.1 Scope of Indemnity. To the fullest extent permitted by law, Contractor shall defend, indemnify and hold the Town, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged acts, errors or omissions, or willful misconduct of Contractor, its officials, officers, employees, subcontractors, Contractors or agents in connection with the performance of the Contractor's Services or this Agreement, including without limitation the payment of all consequential damages, expert witness fees and attorneys fees and other related costs and expenses.

3.5.6.2 Additional Indemnity Obligations. Contractor shall defend, with counsel of Town’s choosing and at Contractor's own cost, expense and risk, any and all claims, suits, actions or other proceedings of every kind covered by Section 3.5.8.1 that may be brought

Town and ESCH Agreement July 2026
9 or instituted against Town or its directors, officials, officers, employees, volunteers and agents. Contractor shall pay and satisfy any judgment, award or decree that may be rendered against Town or its directors, officials, officers, employees, volunteers and agents as part of any such claim, suit, action or other proceeding. Contractor shall also reimburse Town for the cost of any settlement paid by Town or its directors, officials, officers, employees, agents or volunteers as part of any such claim, suit, action or other proceeding. Such reimbursement shall include payment for Town's attorney's fees and costs, including expert witness fees. Contractor shall reimburse Town and its directors, officials, officers, employees, agents, and/or volunteers, for any and all legal expenses and costs incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Contractor's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the Town, its directors, officials officers, employees, agents, or volunteers.

3.5.7 Entire Agreement. This Agreement contains the entire Agreement of the parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both parties.

3.5.8 Governing Law. This Agreement shall be governed by the laws of the State of California. Venue shall be in Mono County.

3.5.9 Time of Essence. Time is of the essence for each and every provision of this Agreement.

3.5.10 Town's Right to Employ Other Contractors. Town reserves the right to employ other Contractors.

3.5.11 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the parties.

3.5.12 Assignment or Transfer. Contractor shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the Town. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.

3.5.13 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days.

All references to Contractor include all personnel, employees, agents, and subcontractors of Contractor, except as otherwise specified in this Agreement. All references to Town include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

Town and ESCH Agreement July 2026
10 3.5.14 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

3.5.15 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

3.5.16 No Third-Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

3.5.17 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

3.5.18 Prohibited Interests. Contractor maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Contractor, to solicit or secure this Agreement. Further, Contractor warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Contractor, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, Town shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of Town, during the term of his or her service with Town, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.5.19 Equal Opportunity Employment. Contractor represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

3.5.20 Labor Certification. By its signature hereunder, Contractor certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.5.21 Authority to Enter Agreement. Contractor has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

3.5.22 Counterparts. This Agreement may be signed in counterparts, each of

Town and ESCH Agreement July 2026
11 which shall constitute an original.

3.6 Subcontracting.

3.6.1 To the extent that Contractor subcontracts any portion of the work required by this Agreement, each such subcontract shall contain a provision making it subject to all provisions stipulated in this Agreement.

Town of Mammoth Lakes Eastern Sierra Community Housing, Inc.

By: By:

Rob Patterson Dana Totman
Town Manager Interim Executive Director
Tom Hodges
Board Chair
Attest:

By:

Jamie Gray, Town Clerk
Approved as to Form:

By:

Andrew Morris, Town Attorney

ESCH Scope of Services
A-1
EXHIBIT "A"

SCOPE OF SERVICES
Core Services (Core fixed amount)
Core
Subtotal

1. Housing navigation services $170,000

2. Homebuyer counseling services $80,000
Base Subtotal $250,000
Per Unit Services - (Payment upon delivery of
services, only limited by demand/inventory)
Estimated
Units
Per
Unit
Amount
Estimated
Subtotal

3. Income and Eligibility Verification - Rental 4 $2,500 $10,000

4. Income and Eligibility Verification - Homebuyer 7 $2,500 $17,500

5. Annual homeowner unit compliance monitoring 80 $750 $60,000

6. Annual rental property certification monitoring 5 $2,500 $12,500 Per Unit Subtotal 96 $100,000
Combined Total $350,000
Note: Quarterly invoices with report of services provided required.

1. Housing Navigation Services assist those experiencing housing instability by finding and securing housing. Core services include assessing client needs, creating individualized housing plans, education/counseling to prepare clients to be responsible tenants, benefits and services navigation, searching for appropriate rental units, assisting with rental applications, and mediating with landlords.

Target Population & Goals
Housing navigation can support members of the community who experience housing instability. The core goal is to improve stability by connecting residents to housing.

Key Components of Housing Navigation Services
Assessment & Planning: Identifying housing needs, barriers, and preferences to create an individualized housing support plan.

Education & Counseling: Budgeting and financial literacy, tenant rights and responsibilities, landlord communication, home maintenance.

Housing Search & Acquisition: Searching for available units, attending viewings, and assisting with housing applications.

Documentation Support: Helping clients gather necessary documents for housing applications.

Landlord Engagement: Developing relationships with landlords, negotiating leases, and mediating issues.

Benefits & Services Navigation: Connecting individuals to income, health care (including behavioral health), and public benefits, such as SSI/SSDI, rental assistance, or those available