“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipalservices and by forming partnerships with residents and organizations in the constant pursuit of excellence.”
Page Item STANDING AGENDA ITEMS
1. Call to Order and Flag Salute
2. Roll call
3. Special Presentations & Announcements
4. Public Comment:
This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an agenda item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. If you have documents to present to members of Council, please provide a minimum of seven (7) copies to the Deputy City Clerk.
5. Council and Staff Comments
6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
There are currently several vacancies on advisory committees: two vacancies on the Beautification Committee, and one vacancy on the Downtown Enhancement Advisory Committee.
CITY COUNCIL BUSINESS
Mt. Shasta City Council Regular Meeting Agenda
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.
Monday, June 22nd, 2026, 5:30 p.m.
The meeting can also be viewed online at the
following link: MountShasta.22Ave.tv
7. Consent Agenda - The City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: June 8, 2026 regular City Council meeting
8. Public Hearing: Mobilehome Rent Stabilization Ordinance Background: On February 23, 2026, the City Council directed Staff to draft a Mobilehome Rent Stabilization Ordinance.
Report By: Kim Fowler, Planning Director
Recommended Council Action: Staff recommends that the City Council adopt the Mobilehome Rent Stabilization Ordinance.
9. Public Hearing: Fiscal Year 2026/27 Budget Adoption
Background: Staff has prepared a proposed budget for the 2026/27 Fiscal Year.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Staff recommends that the Council adopt the proposed Fiscal Year 2026/27 Budget.
10. Public Hearing: Vacancy Report
Background: Gov. Code §3502.3 requires that the City hold an annual public hearing on vacancies and recruitment and retention processes.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Receive report.
11. Local Agencies Investment Fund Authorization
Background: Staff has prepared a resolution authorizing investment in the Local Agencies Investment Fund.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Staff recommends that the Council adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Authorizing Investment of Monies in the Local Agency Investment Fund.
12. Investment Policy and Signing Authority
Background: Legislation requires that the City Council review its investment policy on an annual basis.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Staff recommends that the Council adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Approving the Signature Authority for City Funds and the City’s Investment Policy.
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13. Annual Appropriations Limit
Background: California law requires that the City establish an absolute limit for appropriations from the proceeds of taxes each fiscal year.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Staff recommends that the Council adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Establishing an Appropriations Limit for Fiscal Year 2026-2027.
14. Approval of Contract with Scott River Pump and Irrigation Background: After receiving no bids for the repair or replacement of a failing pump at the Wastewater Treatment Plant, staff contacted Scott River Pump and Irrigation to request a quote.
Report By: Ken Kellogg, Public Works Director
Recommended Council Action: Staff recommends that the Council approve a contract with Scott River Pump and Irrigation to replace a failing pump at the Wastewater Treatment Plant.
15. SB1 Project List
Background: To claim Senate Bill 1 transportation funds, the City must submit a list of projects to be funded in the coming fiscal year.
Report By: Ken Kellogg, Public Works Director
Recommended Council Action: Staff recommends that the Council adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Adopting a List of Projects for Fiscal Year 2026/27 to be Funded by SB 1: The Road Repair and Accountability Act of 2017.
CITY COUNCIL/STAFF REPORTING PERIOD
16. Council Reports on Attendance at Appointed/Outside Meetings
17. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Property Lien Provision for Nonpayment of Transient Occupancy Tax b. Noise Ordinance
c. Tiny Homes on Wheels Ordinance Revision
Future Agenda Items Over 90 Days: None
18. Adjourn
Availability of Public Records: All public records related to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection at City Hall located at 305 North Mt. Shasta Blvd., Mt. Shasta, CA at the same time the public records are distributed or made available to the members of the legislative body. Agenda related writings or documents provided to a majority of the legislative body after distribution of the Agenda packet will be available for public review within a separate binder at City Hall at the same time as they are made available to the members of the legislative body.
The City of Mt. Shasta does not discriminate on the basis of race, color, national origin, sex, sexual orientation, religion, age or disability in employment or provision of services. In compliance with the Americans with Disabilities Act, persons requiring accommodations for a disability at a public meeting should notify the City Clerk or Deputy City Clerk at least 48 hours prior to the meeting at
(530) 926-7516 in order to allow the City sufficient time to make reasonable arrangements to accommodate participation in this meeting.
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Contents
Consent Agenda…………………………………………………………………………...6
Approval of Minutes: June 8, 2026 Regular Meeting………….……….…………………..6 Mobilehome Rent Stabilization Ordinance..………………………………………………12 Staff Report……….………………….…….……………………………………….12
Ordinance…………….…………………………………………………………….16
Public Hearing: FY 2026/27 Budget Adoption……………………………………………45 FY 2026/27 Proposed Budget…………………………………………………………45
Proposed Enterprise Fund Budget……………………………………………………..92 Transportation and Grant Proposed Budget……………………………………………125 Public Hearing: Annual Vacancy Report…………………………………………………132 Staff Report………………………………………………………………………...132
Position Vacancy Tracking…………………………………………………………...133
Local Agencies Investment Fund…………………………………………………………134 Resolution…………………………………….……….…………………………….134
Authorization for Transfer of Funds………………………………………………….…135 Resolution CCR-03-36………………………………………………………………...137
Investment Policy and Signing Authority…………………………………………………138 Staff Report…………………………………………………………………………..138
Resolution……………………………………………………………………………140
Annual Appropriations Limit……….……………………………………………………...145 Staff Report…………………………………………………………………………..145
Calculations and Data…………………………………………………………………147
Resolution……………………………………………………………………………148
Approval of Contract with Scott River Pump……………………………………………..149 Staff Report…………………………………………………………………………..149
Additional Service Authorization………………………………………………………..150 SB1 Projects Resolution……………………………………………………………………151
Staff Report……………………………………………………………………………151
Resolution……………………………………………………………………………. 153
Page Item STANDING AGENDA ITEMS
1. Call to Order and Flag Salute: At the hour of 5:31pm, Mayor Glaubman called the meeting to order and led the audience in the flag salute.
2. Roll Call:
Council Members Present: Jeffrey Collings, John Stackfleth, John Redmond, Casey Glaubman Council Members Absent: Tessa Clure
3. Special Presentations & Announcements: None
4. Public Comment:
Roslyn McCoy – Comments regarding sound quality at May 26th City Council meeting, hybrid City Council meetings; comments in favor of sound system upgrade.
Johanna Altorfer – Comments in favor of hybrid meetings, change of venue; comments in favor of vacancy tax.
Therese Swensen – Comments regarding proposed development at The Landing, Surplus Land Act.
5. Council and Staff Comments
Councilmember Collings – Comments regarding sound system, proposed sales tax ballot measure, library expansion.
Robert Gibson, Chief of Police – Comments regarding mountain lion removal, seizure of narcotics.
Todd Juhasz, City Manager – Comments regarding unpaid transient occupancy tax, Lake Street Complete Streets project, development at The Landing.
6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
Todd Juhasz, City Manager – Comments regarding Downtown Enhancement Advisory Committee meeting, meeting with Mayor Glaubman and Steven Bryan from the Community Resource Center.
Mayor Glaubman – Notes committee vacancies.
Mt. Shasta City Council Regular Meeting Minutes
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.
Monday, June 8th , 2026, 5:30 p.m.
6 CITY COUNCIL BUSINESS
7. Consent Agenda - The City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: May 27, 2026 regular City Council meeting b. Police Department Monthly Report
MOTION TO APPROVE: Stackfleth
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
8. Sales Tax Percentage Selection
Todd Juhasz, City Manager – Comments regarding consolidation of municipal election and sales tax ballot measure with county election, selection of sales tax rate for proposed ballot measure, answers Council questions.
Public Comment:
Johanna Altorfer – Comments regarding proposed sales tax ballot measure, fiscal impact, proposed Citizen Oversight Committee structure.
Roslyn McCoy – Asks questions regarding proposed Citizen Oversight Committee structure.
Therese Swensen – Comments regarding public information campaign for proposed sales tax ballot measure.
Council Comment:
Councilmember Stackfleth – Comments in favor of 1% sales tax rate.
Mayor Glaubman – Comments regarding public sentiment.
Councilmember Collings – Comments in favor of 1% sales tax rate.
Todd Juhasz, City Manager – Comments regarding City’s financial situation, public sentiment.
Councilmember Redmond – Comments regarding sales tax measure rate.
Council discusses.
MOTION: Councilmember Stackfleth moves to approve Resolution #CCR-26-09, A Resolution Of The City Council Of The City Of Mt. Shasta Calling And Giving Notice Of A General Municipal Election To Be Held On November 3, 2026 And Requesting Consolidation Of This Election With The Congressional General Election To Be Held On November 3, 2026 And Requesting Consolidation of This Election With The Congressional General Election
SECOND: Collings (check recording)
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
7 9. Sales Tax Ballot Measure Argument
Todd Juhasz, City Manager – Comments regarding sales tax ballot measure, revisions to staff report recommended by attorney.
Public Comment:
Johanna Altorfer – Comments in favor of 1% sales tax rate; comments regarding budget and cost of goods.
Therese Swensen – Comments in favor of local shopping; comments in favor of sales tax measure; comments regarding emergency calls to other cities.
Council Comment:
Councilmember Collings – Notes typographical error in section 1 of resolution.
Mayor Glaubman – Comments in favor of 1% sales tax increase.
MOTION: Councilmember Stackfleth moves to approve Resolution CCR-26-10, A Resolution of the City Council of the City of Mount Shasta Requesting the Election Clerk of the County of Siskiyou to Place on the November 3, 2026 Ballot a Measure to Adopt a Sales and Transaction Tax as a General Tax Requiring a Majority Vote, with amendments.
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
10. Public Hearing: Noise Control Ordinance First Reading Mayor Glaubman – Notes staff request to table item.
MOTION: Councilmember Stackfleth moves to table agenda item number 10 to a date to be determined
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
11. Extension of Ascension Aesthetic Contract
Todd Juhasz, City Manager – Comments regarding digital marketing campaign, Chamber of Commerce’s interest in posting a Request for Proposals for digital marketing services, temporary extension of Ascension Aesthetic contract; answers Council questions.
Public Comment:
Johanna Altorfer – Asks clarifying question.
Roslyn McCoy – Comments regarding cost of digital marketing campaign; comments in favor of hiring locally; comments in opposition to contract extension.
MOTION: Councilmember Stackfleth moves to approve the extension of Ascension Aesthetics Digital Marketing contract with the City of Mt. Shasta for the period of July 1st, 2026 through August 31, 2026 at a monthly rate of $3,200 totaling no more than $6,400.
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
8 12. Modification of Contract with Kimley-Horn
Ken Kellogg, Public Works Director – Comments regarding Lake Street Complete Streets project phasing; proposed amendment to professional services agreement; answers Council questions.
Council Comment:
Stackfleth – Comments regarding cost, project scope.
MOTION: Councilmember Stackfleth moves to approve Amendment One to the professional services agreement with Kimley-Horn for the Reconstruction of Lake Street Complete Streets Project.
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
13. Modification of Contract with Progression Engineering for Further Design Work Ken Kellogg, Public Works Director – Comments regarding drainage improvements, modification of professional services agreement with Progression Engineering; answers Council questions.
Public Comment:
Therese Swensen – Asks question regarding project timeline.
Council Comment:
Councilmember Stackfleth – Asks question regarding project cost.
MOTION: Councilmember Stackfleth moves to approve an amendment to the professional services agreement with Progression Engineering to add street improvements on South Washington Drive including pavement, sidewalk, curb, gutter, and associated structures. The amendment cost is $191,801, bringing the total contract to $1.436 million. This total is still within the available grant, not to exceed an amount totaling $1.575 million.
SECOND: Redmond
AYES: Collings, Stackfleth, Remond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
9 14. Local Transportation Fund Claim
Todd Juhasz, City Manager – Comments regarding claiming the City’s allocation of local transportation funds; staff answers Council questions.
Public Comment:
Johanna Altorfer – Comments in favor of repaving Pine Street.
Therese Swensen – Asks question regarding mudflow.
MOTION: Councilmember Stackfleth moves to approve Resolution CCR-26-11, A Resolution Of The City Council Of The City Of Mt. Shasta Claiming The City’s Apportionment Of Local Transportation Funds In The Amount Of $139,092.00, Of Which $49,365.00 Is Claimed For Streets And Roads Purposes And The Balance Of $89,727.00 Is To Be Used For Unmet Public Transit Needs And Authorizing The Mayor To Execute The Claim
SECOND: Redmond
AYES: Collings, Stackfleth, Remond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
15. Parks Lease Renewal
Todd Juhasz, City Manager – Comments regarding lease of City Park Upper Lodge for public meetings.
Councilmember Stackfleth: Clarifies rental cost.
Public Comment:
Ann Murphy – Requests that the Council consider holding public meetings in the Mt. Shasta Community Building.
Member of the Public – Requests that the Council consider holding public meetings in the Mt. Shasta Community Building.
Johanna Altorfer – Comments in favor of moving meetings to the Mt. Shasta Community Building.
Therese Swensen – Comments in favor of relocating public meetings to Mt. Shasta Community Building, comments regarding parking.
Roslyn McCoy – Comments in favor of relocating public meetings to Mt. Shasta Community Building.
Council Comment:
Council discusses.
MOTION: Councilmember Stackfleth moves to approve a one-year renewal of the lease agreement between the City of Mount Shasta and the Mount Shasta Recreation and Parks District commencing July 1st with no changes to the existing agreement.
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
10 16. Approval of Contract for Conceptual Master Plan: GHD Kim Fowler, Planning Director – Comments regarding proposals for the creation of the Conceptual Master Plan for the proposed development at The Landing.
Todd Juhasz, City Manager – Comments regarding GHD master plan proposal, answers Council questions.
Public Comment:
Therese Swensen – Requests reposting of Notice of Availability, comments regarding acreage of The Landing.
Council Comment:
Councilmember Collings – Comments regarding acreage of The Landing.
Stackfleth – Comments in favor of awarding contract to GHD
MOTION: Councilmember Stackfleth moves to approve the GHD contract for the development of a Conceptual Master Plan for The Landing to cost $175,000, which is less than the remaining $200,000 of the EPA Brownfield cleanup grant we received years ago.
SECOND: Redmond
AYES: Collings, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: Clure
ABSTAIN: None
CITY COUNCIL/STAFF REPORTING PERIOD
17. Council Reports on Attendance at Appointed/Outside Meetings:
Mayor Glaubman – Reports on Coffee with the Mayor event.
18. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Mobile Home Rent Stabilization
b. FY 2026/27 Budget Adoption
Future Agenda Items Over 90 Days: None
19. Adjourn: There being no further business, the meeting was adjourned at 7:52pm 11 City Council Agenda Item #8
Staff Report
MEETING DATE: June 22, 2026
TO: Honorable Mayor and City Council
From: Kim Fowler, Planning Director
SUBJECT: Mobilehome Park Regulations
RECOMMENDATION:
Staff recommends that the City Council adopt the Mobilehome Rent Stabilization Ordinance No. _______, waiving reading of the text and consenting to read by title only.
BACKGROUND:
On November 24, 2025, Staff reviewed rent increase documentation submitted by residents of the Shasta Horizon Mobilehome and RV Park (704 S. Old Stage Road) and discussed with Council the legality of the rental rate increases. Because increases did not exceed the cap under the California Tenant Protection Act, a rent stabilization ordinance was deemed not immediately necessary at that time.
Following that meeting, Staff met again with residents of the Park. That gave staff a better understanding of the implications of not adopting a rent stabilization measure. On February 23, 2026, the City Council directed Staff to draft a Mobilehome Rent Stabilization Ordinance.
This action is exempt from the California Environmental Quality Act (CEQA) pursuant to the general rule that the action does not have the potential to have an environmental effect, per Section 15061(b)(3) of the CEQA Guidelines.
DISCUSSION:
To prepare the Ordinance, Staff reviewed invoices received by residents of the Shasta Horizons Mobilehome and RV Park, the Mobilehome Residency Law, and example regulatory schemes from other jurisdictions.
RESIDENT DOCUMENTATION:
Staff received billing records from park residents documenting rent and utility charges from June 2022 through February 2026. The table below summarizes increases by category:
X Regular
Consent
Closed
Presentation
12 2
Time Period Category Starting
Amount
Ending
Amount
Increase
($)
Increase
(%)
Nov 2022 – Nov
2023
Base
Rent
$405.00 $374.22 — —
Nov 2022 – Nov
2023
Trash $0.00 $21.76 +$21.76 New charge
Nov 2022 – Nov
2023
Sewer $0.00 $39.02 +$39.02 New charge
Nov 2022 – Nov
2023
Total $405.00 $435.00 +$30.00 7%
Nov 2023 – Nov
2024
Base
Rent
$374.22 $425.00 +$50.78 14%
Nov 2023 – Nov
2024
Trash $21.76 $28.00 +$6.24 29%
Nov 2023 – Nov
2024
Sewer $39.02 $41.18 +$2.16 6%
Nov 2023 – Nov
2024
Total $435.00 $494.18 +$59.18 14%
Nov 2024 – Nov
2025
Base
Rent
$425.00 $465.00 +$40.00 9%
Nov 2024 – Nov
2025
Trash $28.00 $32.23 +$4.23 15%
Nov 2024 – Nov
2025
Sewer $41.18 $50.02 +$8.84 21%
Nov 2024 – Nov
2025
Water $0.00 $18.50 +$18.50 New charge
13 3
Nov 2024 – Nov
2025
Total $494.18 $565.75 +$71.57 14%
Table 1 – Rent and Utility Increases by Category, November 2022 through November 2025 As shown in Table 1, base rent increased by approximately 9–14% annually, while utility charges for trash, sewer, and water have each increased independently — and in some years were newly introduced as separate line items. When combined, the total monthly charges rose from $405.00 in November 2022 to $565.75 by November 2025, a cumulative increase of approximately 40%.
On April 27, 2026, Richard Travassos, Operator of the Shasta Horizons Mobilehome and RV Park, indicated to the City Council that the intended rate increase was 6.1%. However, the data above is not consistent with that statement.
COMPARABLE JURISDICTIONS:
The Mobile Home Park Homeowners Allegiance (www.mhphoa.com) documents 106 rent stabilization ordinances across 95 California cities and 11 counties. Most jurisdictions set a cap between 3% and 8%, with CPI adjustments of 66%–100%. Consistent with nearby jurisdictions such as Humboldt County and the City of Arcata, Staff recommends a cap of 5% of CPI.
MODELED RENT SCENARIOS:
The table below shows what residents would have paid had a rent stabilization cap been in place since 2022, compared to the actual amounts charged:
Rent Increase
Date
3% Cap 5% Cap 7% Cap 9% Cap Actual
9/1/2022 $386.25 $393.75 $401.25 $408.75 $405.00
9/1/2023 $397.84 $413.44 $429.34 $445.54 $435.00
10/1/2024 $410.81 $434.11 $459.39 $485.64 $494.18
9/1/2025 $423.13 $455.82 $491.55 $529.35 $561.52
Table 2 – Modeled Base Rent at Various Cap Rates vs. Actual (2022–2025) 14 4
At a 3% cap, monthly base rent in September 2025 would have been $423.13 versus the $561.52 actually charged — a monthly savings of $138.39. At a 5% cap, savings would have been $105.70 per month.
FISCAL IMPACT:
No fiscal impact. City administrative and enforcement costs are offset by an annual administration fee of $10 per space, paid by the park owner. This fee may be amended from time to time by resolution of the City Council.
CONCLUSION:
Staff recommend that the City Council introduce and adopt Ordinance No. _______ adding Chapter 5.90, Mobilehome Rent Stabilization, to the Mt. Shasta Municipal Code. If adopted, mobilehome space rent would be regulated based on 2026 rents as adjusted by the Consumer Price Index (100% CPI, 5% cap). The ordinance will become effective 30 days after adoption, at which point Staff will begin educating residents and park owners about the new requirements.
ATTACHMENTS
Attachment A Ordinance No. 5.90 – Mobilehome Park Regulations 15 1
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MT SHASTA AMENDING THE MT SHASTA MUNICIPAL CODE AMENDINGCHAPTER 16 MOBILEHOME PARK
REGULATIONS
WHEREAS, the State of California has recognized, by the adoption of special legislation regulating tenancies of mobilehome owners in mobilehome parks, that there is a significant distinction between homeowners in mobilehome parks and other dwelling units, and the state likewise has recognized that homeowners in mobilehome parks, unlike apartment tenant or residents of other rental stock, are in the unique position of having made a substantial investment in a residence, the space for which is rented or leased as distinguished from owned; and
WHEREAS, the City of Mt. Shasta (“City”) is a general law city, incorporated under the laws of the State of California, and it has an interest in planning and regulating the use of property within the City; and WHEREAS, implicit in any plan or regulation is the City’s interest in maintaining the quality of life and the character of the City’s neighborhoods, as without stable, well-planned neighborhoods, sections of the City can quickly deteriorate, with consequences to social, environmental, and economic values; and WHEREAS, the City desires to prevent and address unreasonable increases in mobilehome park space rents and help preserve affordable mobilehome space rents within the City while permitting mobilehome park owners to receive a fair return; and
WHEREAS, the City has researched and evaluated legislative measures at the State level and other rent control efforts by the legislature and other local jurisdictions. City staff has been conducting a survey of cities, speaking with mobilehome park residents, mobilehome park property owners and other interested individuals to gather information regarding mobilehome park issues in the City and surrounding cities; and
WHEREAS, the physical removal and relocation of a mobilehome from a rented or leased space within a mobilehome park can be accomplished only at substantial cost and inconvenience with a limited concurrent ability to find another location and, in many instances, the removal requires a separation of the mobilehome unit from appurtenances which have been made permanent, thus creating severe damage and depreciation in value to the mobilehome; and WHEREAS, because of the limited availability of vacant spaces in mobilehome parks, the age and condition of some mobilehomes and the cost of moving mobilehomes, it is extremely difficult, if not impossible, to move a mobilehome from one park to another; and WHEREAS, as a practical matter, the mobilehomes in the City’s mobilehome parks are not in fact mobile.
The cost of moving and setting up a mobilehome in a park is substantial. About half of the mobile homes are “doublewide” structures that consist of two ten- or twelve-foot-wide sections joined together when installed on top of a simple foundation, which are impractical to move without significant cost and risk 16 2
of costly damage. Furthermore, many parks will not accept a used mobilehome, so even if a mobilehome can be moved cost effectively, there is nowhere to move it. Mobilehomes are rarely moved after they are placed in mobile home parks. When mobilehome park residents move they sell their mobile homes “in place” on the rented space; and
WHEREAS, issues discussed by City staff and residents included, but were not limited to: housing cost burdens for mobilehome residents, maintenance and safety concerns, escalating space rents, and the proposal from residents for a rent stabilization ordinance were presented; and WHEREAS, the City has received complaints from mobilehome park residents relating to communication and high monthly space rent and housing cost burdens for mobilehomes; and WHEREAS, excessive rent increases over the past years threaten the public peace, health, or safety by jeopardizing the health, safety, and financial well-being of mobilehome park residents, including seniors, those on fixed incomes, those with very low-, low-, and moderate-income levels, and those with special needs to the extent that such persons may be forced to choose between paying rent and providing food, clothing and medical care for themselves and their families; and WHEREAS, though mobilehome owners can sell their unit to another party to recoup their investment, the economic relationship between the ownership of underlying land and the unit itself creates a balance of transferable value between the assets. Higher rents depress home value, transferring value from the unit to the park. Conversely, lower rents increase unit value, transferring value from the park to the unit. Uncontrolled rents could result in the transfer asset value to parks; and WHEREAS, the California Supreme Court has observed that “unlike the usual tenant, the mobilehome owner generally makes a substantial investment in the home and its appurtenances – typically a greater investment in his or her space than the mobilehome park owner…” [Galland v. County of Clovis (2001) 24 Cal.4th 1003, 1009]. Similarly, federal courts in California have also observed “the park owners are business people who understand that the operation of a mobilehome park involves an economic relationship in which both park owner and the homeowner must make a substantial investment.
Indeed, they have encouraged the tenants to make the investment and to expect a return on it.” [Adamson Companies v. County of Malibu, 854 F.Supp. 1476, 1489 (1994, U.S.Dist. Ct., Central Dist.
California)]; and
WHEREAS, given the courts’ acknowledgement of the co-investor status of mobilehome owners, who on aggregate, generally have greater investment than park owners in the parks; and the fact that the park owners encourage the homeowners to make investments that the park owners then expect to leverage for a return on homeowner investments, as well as the relationship between rents and mobilehome values, the homeowners are entitled to protections of their investment afforded by this mobilehome rent stabilization ordinance; and
WHEREAS, mobilehome rent increases in the City of Mt. Shasta, without rent stabilization regulation, have historically tracked closely with United States Housing and Urban Development low-income rent 17 3
rates and rates of change in Consumer Price Index without regulation. This free-market condition has created a rough equilibrium for several decades preceding the City’s consideration of rent stabilization, which suggests an appropriate value balance formed by the economic tension between the mobilehomes and parks; and
WHEREAS, a rent stabilization ordinance will proactively preserve the long-established value balance in the City’s current mobilehome market, ensuring park owners retain a fair rate of return on their investments and the communities that live in the mobilehome parks retain the right to enjoy the significant investments they have made in their homes.
NOW, THEREFORE, BE IT ORDAINED that the City Council of the City of Mt. Shasta does amend the Mt.
Shasta Municipal Code Chapter 16, Mobilehomes, adding Chapter 16.09 Mobilehome Park Regulations as follows:
SECTION 16.09.010 PURPOSE AND INTENT
(A) The purpose and intent of this section is to establish an efficient method of reviewing certain requested Mobilehome Space Rent Increases in Mobilehome Parks to protect Mobilehome Owners from arbitrary, capricious or unreasonable Rent adjustments while ensuring that Park Owners and/or operators and investors receive a fair and reasonable return on their investment in their Mobilehome Parks. This section shall be applicable to all Mobilehome Spaces within the City of Mt. Shasta except as specifically exempted by this Chapter or state law.
SECTION 16.09.020 DEFINITION
(A) “Affected Mobilehome Owners” means those Mobilehome Owners whose Space is not covered by a valid lease meeting the requirements of California Civil Code 798.17(b) of the Mobilehome Residency Law, or otherwise legally exempt from local rent stabilization regulation.
(B) “Base Rent” means the Rent in effect for that Space on July 1, 2026, as adjusted in accordance with this Chapter.
(C) “Base Year” means the 2026 calendar year or, if a Fair Return Application subsequently establishes a new Base Rent, the calendar year preceding the year the application is made. (D) “Capital Improvement” means the installation of new improvements and facilities. Capital Improvements are required to be amortized over the useful life of the improvements pursuant to the provisions of this Chapter and the United States Internal Revenue Code. (E) “Capital Improvement Costs” means all costs reasonably and necessarily related to the planning, engineering and construction of Capital Improvements and shall include debt service costs, if any, incurred as a direct result of the Capital Improvement. Capital Improvement does not include ordinary maintenance or repairs or Capital Replacement Costs.
(F) “Capital Replacement” means an improvement required to maintain the common facilities and areas of the park in a decent, safe and sanitary condition or maintain the existing level of park amenities and services. A Capital Replacement is an expenditure as defined by the 18 4
United States Internal Revenue Code which replaces, upgrades or repairs an existing improvement, such as, but not limited to, an onsite water or electrical distribution or sewage collection system, a street, a parking area, or common facility, such as a laundry, community kitchen or meeting room. If the expenditure qualifies for treatment as a capital expenditure which must be depreciated under the Internal Revenue Code, it is a Capital Replacement. If it can be fully deducted in one year as a business expense, it does not qualify as a Capital Replacement.
(G) “Capital Replacement Costs” means all costs reasonably and necessarily related to the planning, engineering and construction of Capital Replacement and shall include debt service costs, if any, incurred as a direct result of the Capital Replacement. Capital Replacement does not include Capital Improvement Costs. Capital Replacement Cost pass-through may only be implemented on the effective date of the CPI or Fair return rent adjustment. (H) “City Manager” means the City of Mt. Shasta City Manager or their designee. (I) “Consumer Price Index or CPI” means the monthly data on changes in the prices paid by urban consumers for a representative basket of goods and services. For purposes of this ordinance, the consumer price index is defined follows: All Urban Consumers, West Region All Items, 1982- 1984=100, as published by the United States Bureau of Labor Statistics of the United States Department of Labor.
(J) “Fair Return Application” means an application made to the City seeking to increase Space Rents beyond one hundred percent (100%) of the CPI to provide a fair return to the Park Owner.
(K) “Homeowner Representative” means individual elected by the Mobilehome Park to receive all notices and documents that are required by this Chapter to be delivered to the Mobilehome Owner or Homeowner Representative. This person shall additionally have the authority to accept and reject written settlement offers submitted pursuant to this Chapter, which shall be binding upon the said Mobilehome Owners. (L) “Interest Allowed on Amortized Expenses” means the interest rate on the cost of the amortized expense equal to the “average rate” for 30-year fixed rate home mortgages plus two percent. The “average rate” shall be the rate Freddie Mac last published in its weekly Primary Mortgage Market Survey (PMMS) as of the date of the initial submission of the petition. In the event that this rate is no longer published, the index which is most comparable to the PMMS index shall be used.
(M)“Legal Expenses” means reasonable attorney’s fees and expert witness’ fees. (N) “Mobilehome Residency Law” means the California Mobilehome Residency Law codified in California Civil Code Section 798 et seq. as now enacted and hereafter amended. (O) “Mobilehome” has the meaning set forth in Section 798.3 of the Mobilehome Residency Law, which is defined as of the date of enactment of this Chapter as follows:
1. A structure designed for human habitation and for being moved on a street or highway under permit pursuant to section 35790 of the Vehicle Code, including a manufactured home, as defined in section 18007 of the Health And Safety Code, and a mobilehome, as defined in section 18008 of the Health And Safety Code, but, except as provided in subsection 2 of this definition, does not include a recreational vehicle, as defined in 19 5
section 799.29 of the Civil Code and section 18010 of the Health And Safety Code or a commercial coach as defined in section 18001.8 of the Health and Safety Code.
2. “Mobilehome” for purposes of this Chapter also includes trailers and other recreational vehicles of all types defined in section 18010 of the Health and Safety Code, other than motor homes, truck campers, and camping trailers, which are used for human habitation, if the occupancy criteria of either subsection 2a or 2b of this definition, are met:
a. The trailer or other recreational vehicle occupies a mobilehome site in the park, on November 15, 1992, under a rental agreement with a term of one month or longer, and the trailer or other recreational vehicle occupied a mobilehome site in the park prior to January 1, 1991.
b. The trailer or other recreational vehicle occupies a mobilehome site in the park for nine (9) or more continuous months commencing on or after November 15, 1992. “Mobilehome” does not include a trailer or other recreational vehicle located in a recreational vehicle park subject to chapter 2.6 (commencing with section 799.20) of the Civil Code.
(P) “Mobilehome Owner” means a person who is the owner of a Mobilehome and legally occupies the Mobilehome within a Mobilehome Park.
(Q) “Mobilehome Park” or “Park” has the meaning set forth in Section 798.6 of the Mobilehome Residency Law, which is defined as of the date of enactment of this Chapter as any area of land within the City of City of Mt Shasta where two (2) or more mobilehome spaces are rented, or held out for rent, to accommodate mobilehomes used for human habitation. (R) “Mobilehome Space” or “Space” is the site within a Mobilehome Park intended, designed or used for the location or accommodation of a Mobilehome and any accessory structures or appurtenances attached thereto or used in conjunction therewith. (S) “Mobilehome Park Owner” or “Park Owner” means the owner or operator of a mobilehome park or an agent or representative authorized to act on said owner’s or operator’s behalf in connection with the maintenance or operation of such park. (T) “Party” means any Affected Mobilehome Owner and/or Park Owner involved in proceedings under this Chapter.
(U) “Prospective Mobilehome Owner” means a person who is in the process of negotiating a tenancy in a Mobilehome Park.
(V) “Rent” means any consideration, including any bonus, benefit or gratuity demanded or received by a Park Owner for, or in connection with, the use or occupancy of a Mobilehome Space, or in connection with the assignment of a lease, or in connection with subleasing of the Space. Rent shall not include:
1. Utility charges for charges for sub-metered gas and electricity.
2. Charges for water, refuse disposal, sewer service, and/or other services, which are either provided and charged to tenants solely on a cost pass-through basis and/or are regulated by state or local law.
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3. Any amount paid for the use and occupancy of a Mobilehome unit (as opposed to amounts paid for the use and occupancy of a Mobilehome Space).
4. Charges for laundry services.
5. Storage charges.
(W)“Rent Increase” means any increase in Base Rent charged by a Mobilehome Park Owner to a Mobilehome Owner or offered to a Prospective Mobilehome Owner. (X) “Rent Stabilization Administration Fee” means the fee established by this Ordinance and amended from time to time by resolution of the City Council in accordance with the provisions of this Chapter.
(Y) “Service Reduction” means a decrease or diminution in the basic service level provided by the Park occurring at any time since, January 1, 2018, including but not limited to services the Park Owner is required to provide pursuant to:
1. California Civil Code Sections 1941.1 and 1941.2.
2. The Mobilehome Residency Law, California Civil Code Section 798 et seq.
3. The Mobilehome Parks Act, California Health and Safety Code Section 18200 et seq., or
4. An express or implied agreement between the Park Owner and the tenant.
SECTION 16.09.030 BASE RENTS
(A) Base Rent for Leases in 2026. Unless provided otherwise, the “Base Year” means the 2026 calendar year. Except as provided in this Article, a Mobilehome Park Owner shall not demand, accept or retain Rent for a Mobilehome Space exceeding the Base Rent.
1. If a previously rented Mobilehome Space was not rented in the 2026 calendar year, the Park Owner shall not demand, accept, or retain Rent for said Space in an amount exceeding 90th percentile of all subject Rents in effect at the time the Space is rented.
2. If an existing Mobilehome Space is rented for the first time after the 2026 calendar year, the Park Owner shall not demand, accept, or retain Rent for said spaces exceeding the Rent first charged for the Space.
(B) Base Rent Following Termination or Permanent Removal. Whenever either of the following event occurs, a Park Owner shall be permitted to charge a new Base Rent for the Mobilehome Space not to exceed the 90th percentile of all subject rents in effect at the time the Space is rented:
1. The Termination of the tenancy of the Affected Mobilehome Owner in accordance with the Mobilehome Residency Law; or
2. The voluntary permanent removal of a Mobilehome by a Mobilehome Owner. A removal of the Mobilehome from the Space for the purpose of performing rehabilitation or Capital Improvements to the Space or for the purpose of upgrading the Mobilehome shall not constitute a voluntary removal of the Mobilehome.
(C) Base Rent Following a Fair Return Application. Base Rent shall be allowable Rent determined as a result of a Fair Return Application.
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SECTION 16.09.040 ANNUAL RENT INCREASES
(A) Annual Consumer Price Index Rent Increase.
1. Starting in 2026, on or after October 1 of each year, a Mobilehome Park Owner may impose a Rent Increase for a Mobilehome Space by one hundred percent (100%) of the percentage increase, if any, if the consumer price index (CPI) during the most recent twelve (12) month period ending in June of the current year. Such Rent Increase may be imposed once in any twelve (12) month period. However, the Rent Increase shall not exceed five percent (5%) of the Rent charged for the Space in the preceding year, except as permitted by this Article in accordance with the In-place Mobilehome transfers.
2. CPI Cap Adjustment: If the change in the CPI exceeds five percent (5%) for two or more consecutive years, the cap shall automatically be adjusted to the increase in CPI during the years consecutively exceeding five percent.
3. CPI Decrease: In the event that the CPI decreases, no Rent decrease shall be required pursuant to this Section. In the event that the CPI decreases by more than two percent (2%) in any year, said decrease shall be subtracted from the following annual Rent Increase allowable pursuant to this section, unless the amount of the decrease is larger than the following annual Rent Increase, in which case the Rent Increase for the following year will be zero.
(B) Notice of Allowable Annual Rent Increase.
1. Calculation of Annual Increase. The allowable annual Rent Increase shall be calculated annually by the City Manager.
2. Notice of Annual Increase. The amount of the Annual Increase shall be: a) posted by July 1 of each year in City Hall and on the City’s website, b) mailed by the City to each Park Owner and Homeowner Representative in each Park, and c) posted by the Park Owner on a notice board in each Mobilehome Park within three business days after it is received by the Park Owner.
(C) Banking Allowable Annual Increases. Rent Increases authorized pursuant to this Section may be implemented by the Park Owner at any future time, subject to the requirement that by July 1 of each year, Park Owners notify Affected Mobilehome Owners of each increase allowed pursuant to this Section that has not been implemented, and that the banked increase may be added to the Rent at a future date.
(D) Compliance with State Law. Rent Increases permitted pursuant to this Section shall not be effective and shall not be demanded, accepted, or retained until the Park Owner has given the notice required by state law.
(E) Notice. A written notice of each Rent Increase or new or increased Capital Improvement Cost or Capital Replacement Cost pass-through charge made under the provisions of Section 16.09.070 shall be filed by the Park Owner with the City Manager, and provided to each Affected Mobilehome Owner, at least ninety (90) days before the Rent Increase goes into effect or as required by the Mobilehome Residency Law. The notice shall identify the Park and shall specify the dollar amount of the increase, the percentage of the increase, an itemization of all new or 22 8
increased pass-throughs and additional Rent charges, the specific Space affected, the date the increase will go into effect, how each increase was calculated, and the date the Rent on each affected Space was last increased. The notice shall also advise each Affected Mobilehome Owner of any right to petition for review of a proposed Rent Increase and that a petition form may be requested from the City Manager.
SECTION 16.09.050 IN-PLACE TRANSFER RENT INCREASES; ESTABLISHMENT OF NEW BASE RENT (A) Upon the sale of a Mobilehome in place, a Park Owner may implement an increase of the Base Rent for that Space in an amount equal to ten percent (10%) of the Rent for that Space then in effect.
(B) A Park Owner may not condition an in-place transfer of a Mobilehome, or condition assignment of an existing lease to a prospective Mobilehome Owner, upon agreement to an increased Rent. (C) No increase may be imposed pursuant to this Section when an existing Mobilehome Owner replaces an existing Mobilehome with another Mobilehome, occupying the same Mobilehome Space.
(D) No increase may be imposed pursuant to this Section where title to the Mobilehome passes to one or more person(s) who, at the time of the title transfer, (1) was/were also lawful, authorized resident(s) of the mobilehome, or (2) were/are parents, siblings, children, nieces, or nephews of the Mobilehome Owner and the Mobilehome remains in the same Space. (E) Rent Increases authorized by this Section shall be in addition to any other Rent Increases authorized by this Chapter.
SECTION 16.09.060 FAIR RETURN RENT INCREASES
Using the method set forth in Section 5.90.070:
(A) Fair Return. A Park Owner has the right to obtain a Rent Increase to maintain net operating income (“MNOI”) equal to the Base Year net operating income adjusted by 100 percent of the percentage increase in the CPI since the Base Year. It shall be presumed this standard provides a fair return. Nothing in this Article shall preclude the City Manager, or hearing officer on appeal, from granting a Rent Increase that is necessary in order to meet constitutional fair return requirements.
(B) If a Park Owner presents evidence to the City Manager, including any financial records requested by the City Manager, which proves that the Park Owner is denied a fair return by the Rent control provisions of this Article, the City Manager may authorize an increase in Rent as deemed appropriate by the City Manager to provide a fair return to the Park Owner. The City Manager shall use the method set forth in this Article to determine the fair return.
SECTION 16.09.070 METHOD TO DETERMINE A FAIR RETURN
(A) Maintenance of Net Operating Income. It shall be presumed that the net operating income produced by the property during the Base Year provided a fair return. A Park Owner shall be 23 9
entitled to Rents sufficient to earn a just and reasonable return and to maintain and increase their Base Year net operating income in accordance with this Section. This method is called maintenance of net operating income (“MNOI”) and shall be included in all Fair Return Applications.
(B) Adjustment of Base Year Net Operating Income. The Park Owner or the Affected Mobilehome Owners may apply to the City Manager to rebut the presumption of fair and reasonable return based upon the Base Year net operating income. To make such a determination and in order to adjust to the Base Year net operating income, the City Manager, or hearing officer if on appeal, must make the following findings:
1. Exceptional Expenses in the Base Year. The Park Owner’s operating expenses in the Base Year were usually high or low in comparison to other years. In such instances, adjustments may be made in calculating operating expenses so the Base Year operating expenses reflect average expenses for the park over a reasonable period of time. The following factors shall be considered in making such a finding:
a. Extraordinary amounts were expended for necessary maintenance and repairs. b. Maintenance and repair were below accepted standards so as to cause significant deterioration in the quality of services provided.
c. Other expenses were unreasonably high or low notwithstanding the application of prudent business practices.
2. Exceptional Circumstances in the Base Year. The gross income during the Base Year was disproportionately low due to exceptional circumstances. The following factors shall be considered in making such a finding:
a. If the gross income during the Base Year was lower than it might have been because some Mobilehome Owners were charged reduced rent.
b. If the gross income during the Base Year was significantly lower than normal because of the destruction of the Park and/or temporary eviction for construction or repairs. c. The pattern of rent increases in the years prior to the Base Year and whether those increases reflected increases in the CPI.
d. Base Year Rents were disproportionately low in comparison to the Base Year Rents of other comparable parks in the City.
e. Other exceptional circumstances, excluding any comparisons of Base Year Rents to Rents of other comparable parks located outside of the City or to market rents determined from comparable Parks located outside of the City.
(C) Calculation of Net Operating Income.
1. Net Operating Income. Net operating income shall be calculated by subtracting operating expenses from gross rental income.
2. Gross Rental Income.
a. Gross Rental Income.
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i. Gross rental income shall include the following:
1. Gross Rents calculated as gross rental income at 100 percent occupancy, adjusted for uncollected Rents due to vacancy and bad debts to the extent such vacancies or bad debt are beyond the control of the Park Owner. Uncollected Space Rents in excess of three percent of gross Space Rent shall be presumed to be unreasonable unless established otherwise and shall not be included in computing gross rental income.
2. All other income or consideration received or receivable in connection with the use or occupancy of the Rental Unit, except as excluded below. ii. Gross rental income shall not include the following:
1. Utility charges for sub-metered gas and electricity.
2. Charges for water, refuse disposal, sewer service, and/or other services which are either provided and charged to Mobilehome Owners solely on a cost passthrough basis and/or are regulated by state or local law.
3. Any amount paid for the use and occupancy of a Mobilehome unit (as opposed to amounts paid for the use and occupancy of a Mobilehome Space).
4. Charges for laundry services.
5. Storage charges.
3. Operating Expenses.
a. Operating expenses shall include the following:
1. Reasonable costs of operation and maintenance.
2. Management expenses. It shall be presumed that management expenses increase by the percentage increase in Rents or the CPI, whichever is greater, between the Base Year and the prior year unless the level of management services has either increased or decreased significantly between the Base Year and the prior year.
3. Utility costs, except where the consideration of the income associated with the provision of the utility service is regulated by state law and consideration of the costs associated with the provision of the utility service is preempted by state law.
4. Real property taxes attributable to the Base Year or prior year regardless of when actually paid.
5. License and registration fees required by law to the extent these expenses are not otherwise paid or reimbursed by Mobilehome Owners.
6. Park Owner-performed labor compensated at reasonable hourly rates. No Park Owner-performed labor shall be included as an operating expense unless the Park Owner submits documentation showing the date, time, and nature of the work performed. There shall be a maximum allowed under this subsection of five percent of gross income unless the Park Owner shows greater services were 25 11
performed for the benefit of the Mobilehome Owners.
7. Legal Expenses incurred in connection with successful good faith attempts to recover Rents owing, pursuit of rights under or in relationship to this Article, including Legal Expenses incurred in the course of pursuing successful Fair Return Applications, unlawful detainer actions not in derogation of applicable law, and when incurred in the normal operation of the Park, to the extent such expenses are not recovered from adverse or other parties.
8. Interest Allowance on Amortized Expenses.
b. Exclusions from Operating Expenses. Operating expenses shall not include the following:
1. Mortgage principal or interest payments or other debt service costs.
2. Penalties, fees or interest assessed or awarded for violation of any provision of this Chapter or other provision of law.
3. Land lease expenses.
4. Political contributions and payments to organizations which are substantially devoted to legislative lobbying purposes.
5. Depreciation.
6. Expenses for which the Park Owner has been reimbursed by any utility rebate or discount, security deposit, insurance settlement, judgment for damages, settlement or any other method or device.
7. Unreasonable increases in expenses since the base year.
8. Expenses associated with the provision of master-metered gas and electricity services.
9. Expenses attributable to unreasonable delays in performing necessary maintenance or repair work or the failure to complete necessary replacements.
10. Expenses attributable to a Park-owned Mobilehome, including but not limited to any Mobilehomes rented out by the Park Owner except when provided to a Park manager as a component of employment compensation. c. Adjustments of Operating Expenses. Base Year and/or current operating expense items shall be averaged with other expense levels for the same types of items for other years or amortized or adjusted by the CPI or may otherwise be adjusted, in order to establish an expense amount for the item(s) that most reasonably serves the objectives of obtaining a reasonable comparison of Base Year and prior year expenses. Grounds for such adjustments include, but are not limited to:
1. Either the amount or nature of an expense item for a particular year is not representative.
2. The Base Year expense is not a reasonable projection of average past expenditures for that item in the years immediately preceding or following the base year.
3. The prior year expense is not a reasonable projection of expenditures for that 26 12
item in recent years or of future expenditures for that item.
4. If a particular item of expense exceeds the normal industry or other comparable standard for the area, the Park Owner shall bear the burden of proving the reasonableness of the expense. To the extent that it is found that the expense is unreasonable it may be adjusted to reflect the normal industry standard.
5. A Base Year expense is exceptionally low by industry standards and/or on an inflation adjusted basis is exceptionally low relative to the prior year expense although the level or type of service for which the expense is incurred has not changed significantly.
6. An increase in maintenance or management expenses is disproportionate to the percentage increase in the CPI, while the level of services has not changed significantly and/or is not justified by special circumstances. d. Constitutionally Required Fair Return: Notwithstanding any other provisions of this Chapter, the City Manager is authorized to approve any Rent Increase that is constitutionally required by law to yield a fair return. e. Rent Increase Effective Date: Rent Increases approved by the City Manager shall be effective on the date given by the applicant in the notice to the Affected Mobilehome Owners required in section 798.30 of the California Civil Code. In the event that the period for determining the allowable Rent Increase exceeds 120 days, the Park Owner may recover a Rent charge retroactive to 120 days after the Fair Return Application is deemed complete. Delays or continuances that are mutually agreed to in writing by all parties concerned, extensions authorized in this Article, and the number of days that lapse between applicant receiving notice of the necessity of replenishing its deposit and paying the required amount pursuant to the procedure for review of Fair Return Applications cost of expert analysis in this Article, shall not be counted in determining whether said 120-day period has expired. In order to avoid undue hardship on the Mobilehome Owners affected by the decision, the retroactive Rent charge shall be amortized and paid over a period of five years, unless the City Manager or hearing officer determines that a different amortization period is more reasonable. Interest may be charged on this amortized Rent.
f. Per Space Rent Adjustment Pursuant to Fair Return Standard: The allowable Rent Increase per Mobilehome Space pursuant to this Section may not be increased as a result of exempt Spaces in the Park.
SECTION 16.09.080 SETTLEMENT PROPOSALS
(A) At least 10 days prior to the date specified when the City Manager will take under submission a Fair Return, Capital Improvements, or Rent Reduction application filed pursuant to this Article, or 10 days prior to any appeal hearing, the Homeowner Representative or the Park Owner may submit a written settlement offer to the other party to settle the claims or requests made in the application and to allow a decision or award to be made in accordance with the terms and conditions stated in the offer.
(B) The offer shall include a statement the terms and conditions that the offering party is willing to 27 13
accept, and a provision that allows the accepting party to indicate acceptance of the offer by signing a statement that the offer is accepted. At the same time that the offering party submits its offer to the other party, the offering party shall also file a copy of the written settlement offer with the City Clerk, or hearing officer, in a separately sealed envelope, with a statement on the outside of the envelope identifying the offeror and stating that it is a written settlement offer submitted pursuant to this section. The sealed copy of the written settlement offer that is filed with the City Clerk or hearing officer shall not be opened until it is either timely accepted by the opposing party or, if it is not timely accepted by the opposing party, after the City Manager or hearing officer, as appropriate, has rendered a final decision on the application or appeal. (C) Acceptance of the offer must be in writing and shall be signed by the counsel for the accepting party or, if not represented by counsel, by the accepting party. (D) If the offer is accepted, the parties shall notify the City Manager, and the hearing officer if the application is on appeal, and the City Manager or hearing officer, as appropriate, shall enter the accepted offer as the final decision respecting the application or appeal. (E) If the offer is not accepted within seven calendar days of the offer’s receipt by the opposing party, the offer shall be deemed withdrawn and cannot be given in or considered as evidence as part of the City Manager’s or hearing officer’s, as appropriate, decision. (F) Legal Expenses. If an offer made pursuant to this Section is not accepted and the rejecting party fails to obtain a more favorable award or decision, the rejecting party shall not recover his or her post-offer Legal Expenses and shall pay the Legal Expenses incurred by the offering party from the time of the offer. If competing offers to settle are timely submitted but have not been timely accepted, the City Manager or hearing officer, as may be appropriate, shall determine which party has failed to obtain a more favorable decision or award and assign responsibility for the payment of legal expenses accordingly.
1. The City Manager or hearing officer shall mail and email to the parties a notice of assignment of Legal Expense liability (“Legal Expense Notice”) within seven days after issuance of a final decision on the application or appeal. Within seven days of his/her/its receipt of the Legal Expense Notice, each party shall simultaneously serve a written request for the awarding of and an accounting of Legal Expenses and on the City Manager or hearing officer and all parties by regular mail and electronic mail. Said requests shall include detailed records of fee billings, time records and supporting declarations executed under penalty of perjury. Within seven days of receiving the requests, opposing parties may file and serve objections in the same manner as service of the original requests. Within seven days after service of the oppositions or within seven days of the deadline for the filing of oppositions, if none is submitted, the City Manager or hearing officer may submit a proposed supplemental decision stating the amount of legal expenses each party is required to pay and the reasons therefor.
a. When issued by the City Manager, said supplemental decision shall become final when issued and shall be appealable separately from the City Manager’s decision pertaining to the merits of the petition. The appellate procedures set forth in this Article shall govern an appeal of a City Manager’s decision pertaining to the awarding of Legal Expenses, but an appeal of a Legal Expenses award shall be consolidated with any appeal taken of the 28 14
City Manager’s final decision pertaining to the merits of the application. b. When issued by the hearing officer, said supplemental decision shall become final in seven days after the proposed decision, unless either party requests an evidentiary hearing within said seven days in which case a final decision shall be made within seven days after the evidentiary hearing is concluded. The hearing officer’s decision shall become final upon mailing, with proofs of service, to all parties of the (i) final decision on the merits of the application, or (ii) final decision on the Legal Expenses award, whichever occurs last.
c. In his or her discretion, the City Manager or the hearing officer, as appropriate, may reduce or offset from any Legal Expense award made in favor of the applicant by the amount of legal expenses the applicant may be required to pay.
2. Any award of Legal Expenses shall be itemized by the Park Owner separately from any Rent Increase or Services Reduction award as a separate, limited time pass-through. The Legal Expense award plus Allowable Interest on Amortized Expenses shall be recovered in equal monthly payments over a five-year period, unless the City Manager or hearing officer determines that a different period is more appropriate, and shall be eliminated after payment is completed at the end of the amortization period.
3. In determining whether a party has obtained a more favorable award or decision than that proffered in a written settlement offer not accepted by that party, the City Manager or hearing officer shall rely upon and be guided by legal precedent and authorities construing the same term used in California Code of Civil Procedure Section 998. (G) The time limits prescribed in this Section may be extended by the City Manager or the hearing officer, as appropriate, upon a showing of good cause.
SECTION 16.09.090 PROCEDURES FOR REVIEW OF RENT
(A) The following matters are subject to review by the City Manager upon application:
1. Fair return Rent Increase, excepting that a Park Owner may not file a Fair Return Application in November or December, except in cases of unforeseen circumstances.
2. Preapproval of a temporary Rent Increase for specified Capital Improvements and Capital Replacements.
3. Rent reduction for Service Reduction.
(B) Limit on Frequency of Applications. Only one application pursuant to this Chapter may be filed for a Mobilehome Park within any 12-month period, except in the event of extraordinary circumstances that could not reasonably have been foreseen at the time the prior application was filed.
(C) Filing of Application.
1. Applications for Rent adjustments for fair return Rent Increases, temporary Capital Improvements and Capital Replacements Rent Increases, or Rent reductions for Service Reductions shall be on forms prescribed by the City Manager. 29 15
2. The City Manager may require an application to contain any information as he or she deems relevant, including, but not limited to:
a. A list of the names and addresses of all Mobilehome Park Mobilehome Owners subject to the proposed Rent adjustment.
b. A statement of the date the Rent adjustment is proposed to be effective. c. The Rent for each Space in the park in the Base Year, and the three prior years. d. An income and expense statement for the Base Year, and the four years prior. e. Evidence documenting the income and expenses claimed by the Park Owner. f. All other documentation and opinion testimony upon which the Park Owner is relying to justify the Rent Increase, or upon which the Mobilehome Owner is relying on to justify a Rent reduction.
g. A statement of the applicant’s theories in support of the Rent Increase or Rent reduction. (D) Notice of Application. The applicant and the City shall provide notice of an application as follows:
1. The applicant and the City: by sending a hard copy and electronic copy of the application to either the a) Homeowner Representative and each Affected Mobilehome Owner, or b) the Park Owner, as appropriate;
2. The applicant: by providing the City with hard and electronic copies of the application. (E) Determination that Application is Complete. Within 30 days after filing an application, the City Manager will determine if it is complete. An application will be considered complete only if and when the required fees have been paid. If the application is incomplete, the City Manager will inform the applicant in writing as to what additional information is required. Within 30 days of the applicant’s submittal of requested additional information or fees, the City Manager shall determine whether the application is complete and notify the applicant of the City Manager’s determination. This process shall continue until the City Manager issues a written notice advising the applicant that the application is complete. The time period for Rent Increase effective date shall begin running on the date the City Manager delivers said completeness notice to the applicant.
(F) Access to Application. Applications shall be available for inspection and copying by the public during the City’s normal business hours. The City shall reasonably make all applications available to view through the City’s website.
(G) Cost of Expert Analysis. Upon the receipt of an application authorized by this Chapter, the City Manager shall determine if the employment of experts will be necessary for a thorough analysis of the application. The City Manager may retain a certified public accountant to, among other things, verify the accuracy of the expense and income items stated in the application; an expert in the use and theory of the fair return and MNOI methods utilized in this Chapter; and/or, a licensed appraiser. The City Manager shall also determine the anticipated cost of employing any such experts and communicate this amount to the applicant. The City Manager shall keep an accounting of the Applicant’s deposit and how it is used to defray the City’s costs. If at any time during the processing of an application the remaining balance of the deposit is less than $1,000, 30 16
or other amount as adjusted by resolution of the City Council, the City Manager shall notify the applicant of the remaining balance, additional amount to be paid, and deadline for payment. The application shall not be further processed until the applicant has paid the estimated cost of expert analysis. Any unused portion for payments so collected shall be refunded to the applicant. (H) Contents of Expert Analysis. At a minimum, any analysis pursuant to this Section shall include a determination of:
1. Base Year and prior year rental income;
2. Base Year and prior year operating expenses by category;
3. Base Year and prior year overall operating expenses;
4. Base Year and prior year net operating income;
5. The percentage change in net operating income between the Base Year and the prior year;
6. The percentage change in the CPI between the base period and the prior year;
7. The ratio of the percentage change in net operating income to the percentage change in the CPI between the Base Year and the prior year; and
8. The rent adjustment required under an MNOI standard pursuant to this chapter. (I) Response by Other Party. The party not filing the application may submit a written response to the application within 30 days after the application is determined complete, unless the City Manager determines that there is good cause to extend that deadline. The party filing written response shall deliver it to the applicant and to the Deputy City Clerk. (J) Decision by City Manager. Applications filed pursuant to this Chapter shall be decided by the City Manager based on substantial evidence and without a hearing or personal appearances by any of the involved parties or their representatives. The decision will be made within 60 days of the date that the application is determined complete, unless the City Manager determines that there is good cause to extend that deadline. The City Manager shall email all involved parties or their representatives the date on which the City Manager will consider the matter under submission and beyond which the City Manager will not accept additional information, briefs, evidence or arguments (the “Submission Date”). The City Manager shall email notice of the Submission Date to all parties or their representatives at least 21 days prior to the Submission Date. The City Manager’s decision on the merits of the application shall be emailed and sent by mail, with proof of mailing, to the Park Owner, the Park Owner’s and Mobilehome Owners’ representatives, and the Homeowner Representative.
(K) Required Findings in Decision: Any Rent adjustment decision pursuant to this Chaptere shall include a determination of the following:
1. Base Year and prior year rental income;
2. Base Year and prior year operating expenses by category;
3. Base Year and prior year overall operating expenses;
4. Base Year and prior year net operating income;
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5. The percentage change in net operating income between the Base Year and the prior year;
6. The percentage change in the CPI between the Base Year and prior year;
7. The ratio of the percentage change in net operating income to the percentage change in the CPI between the Base Year and the prior year;
8. The rent adjustment required under the MNOI standard, if applicable to the application. (L) Conditions for Allowance or Disallowance of Rent Increase: The allowance or disallowance of any proposed Rent Increase (or decrease) or portion thereof may be reasonably conditioned in any manner necessary to effectuate the purposes of this Chapter. (M)Representation of Parties:
1. Each part may be represented by any person of its choosing. The representative need not be an attorney.
2. Written designation of representatives shall be filed with the City Manager or hearing officer.
3. The written designation of the representative shall include a statement that the representative is authorized to bind the party to any stipulation, decision or other action taken by the City Manager or hearing officer.
(N) Overall Period for Review of Application. Except as otherwise provided in this Chapter, a decision on an application for Rent adjustment made pursuant to this Chapter shall be made within 120 days after the application is deemed complete, unless extended by the City Manager or hearing officer for good cause.
(O) Standard of Review. The applicant shall bear the burden of proof, by a preponderance of the evidence, on all issues necessary to the granting of the petitioner’s petition, both at the City Manager and hearing officer levels of review.
SECTION 16.09.100 APPEAL OF CITY MANAGER’S DECISION
(A) The decision of the City Manager on an application for Rent Increase for fair return, Capital Improvements, or Capital Replacements, or Rent reduction for Service Reduction may be appealed within 30 days after the date of its mailing. An appeal by the Park Owner shall be signed by the Park Owner or its/his/her lawfully appointed agent. An appeal by the Mobilehome Owners must be signed by the Mobilehome Owners residing on a majority of the Mobilehome Spaces that are subject to the City Manager’s decision. An appeal must be in writing and must be delivered to the opposing parties and the City within the 30 appeal period. If the City Manager’s decision is not timely appealed, the City Manager’s decision shall become final on the thirty-first day after the decision is mailed. The appealing party shall be required to pay for the costs of the appeal, including those imposed by the hearing officers and those established by resolution of the City Council. The appeal shall be conducted through a de novo evidentiary hearing, which shall consider at least the following: the application, all information, expert opinions and arguments submitted by the parties to the City Manager; the opinions of the City’s experts; additional arguments or facts upon which the City Manager’s decision is based; and the briefs, evidence and testimony accepted or rejected by the City Manager in support of or in opposition 32 18
to the application by any of the parties to the proceedings. (B) Procedure for Selection of a Hearing Officer.
1. Hearing officers shall be licensed attorneys of the State Bar of California in good standing, and shall have no financial interest in Mobilehomes, Mobilehome Spaces or Mobilehome Parks and shall not have represented Mobilehome Park Owners or Mobilehome Park Mobilehome Owners in Rent setting cases or Park closings, Park conversions or any disputes between Park Owners and Park residents.
2. A hearing officer shall be selected through the California Office of Administrative Hearings (OAH). In the event OAH is unavailable or unable to provide a hearing officer, the City Manager may elect to contract with another agency that provides arbitration or hearing officer services or may establish a panel from which the hearing officer is selected in accordance with this Section.
3. In the event a list of hearing officers is established, the City Manager shall make all reasonable efforts to ensure that the list is comprised of at least five qualified candidates. A hearing officer shall disqualify himself or herself from serving as hearing officer in a particular matter where he/she has a conflict of interest within the meaning of the Political Reform Act (Government Code Section 87100 et seq.), and shall otherwise comply with the disqualification provisions of Canon 3.E. of the Code of Judicial Ethics. The City shall make the initial selection of the hearing officer from the panel. The parties to the appeal shall be advised in writing of the selected hearing officer, and advised of their right to disqualify the selected hearing officer within five days of receipt of the notice of selection. In the event of a disqualification, another hearing officer shall be randomly selected from the panel by the City, and a new notice of hearing sent to the parties. Each party shall have the right to disqualify one hearing officer for a particular appeal if there are five or fewer hearing officers on the list and may disqualify up to two hearing officers if there are eight or more hearing officers on the list.
(C) Time of and Scheduling of Hearing.
1. A hearing on the appeal shall commence within 30 days of the selection of a hearing officer unless both parties agree to a different schedule. The hearing shall be completed within 15 days after it is commenced. These time deadlines may be extended by the hearing officer for good cause.
2. The hearing may be scheduled during normal business hours of the City unless a majority of the residents that are subject to the appeal requests that the hearing be scheduled during the evening. The hearing shall be scheduled at a time that it is convenient for the residents’ and Park Owner’s representatives.
(D) Presentations by each party at the hearing and of the City staff and experts shall be limited to 90 minutes each unless the hearing officer determines good cause exists to enlarge those time periods. Each party and the City shall be permitted a cumulative total of one hour of cross examination of the opposing party’s expert witnesses, unless the hearing officer determines good cause exists to enlarge those time periods. The City may provide legal counsel to help prepare the City’s experts for their presentation at the appeal hearing, to defend the City’s expert witness 33 19
and to cross examine the expert witnesses of the parties. (E) Notwithstanding anything to the contrary stated herein, whether or not the City decides to appear, submit documents and/or briefs, retain counsel to represent the City, or otherwise participate in the administrative appellate proceedings shall be left to the discretion of the City. (F) Written notice of the time, date and place of the hearing shall be given at least 21 days prior to the hearing.
(G) Requests for Additional Information Not Previously Provided to the City Manager by Opposing Party:
1. Either party or the City may request that additional, supporting documentation that was not previously provided to the City Manager as part of his/her initial examination of and decision be provided to substantiate the claims made by a party. The request shall be presented in writing to the hearing officer.
2. The hearing officer may order production of such requested documentation if the hearing officer determines the information is relevant to the proceedings. (H) Responses:
1. Mobilehome Owners or the Park Owner may submit responses to the decision of the City Manager or to reports by the City’s experts. Responses shall be submitted to the other parties and the hearing officer at least 10 days prior to the hearing. Responses shall be in printed and electronic form.
2. Rebuttal reports may be submitted by the Park Owner, Mobilehome Owners, and/or City or its expert. Such reports shall be submitted to the parties and hearing officer at least five days prior to a hearing. Rebuttals shall be in printed and electronic form.
3. The parties’ responses and rebuttal reports shall be considered the prehearing briefs of the parties and the City and no other prehearing briefs shall be allowed unless requested by the hearing officer for good cause.
4. For good cause, the hearing officer may accept additional information at the hearing. (I) Conduct of Hearing:
1. The hearing shall be conducted in accordance with such rules and regulations as may be promulgated by the City Council and any rules set forth by the hearing officer.
2. The hearing officer shall have the power and authority to require and administer oaths or affirmations where appropriate, and to take and hear evidence concerning any matter pending before the hearing officer.
3. The rules of evidence generally applicable in the courts shall not be binding in the hearing.
Hearsay evidence and any and all other evidence which the hearing officer deems relevant may be admitted and considered.
4. Any party or such party’s representative, designated in writing by the party, may appear at the hearing to offer such documents, oral testimony, written declaration or other evidence as may be relevant to the proceedings.
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5. The hearing officer may grant or order not more than two continuances of the hearing for not more than 10 working days each. Additional continuances may be granted only if all parties stipulate in writing or if the hearing officer finds that there is a good cause for the continuance. Such continuances may be granted or ordered at the hearing without further written notice to the parties.
6. A recording of the proceedings shall be made or arranged by the City Manager in a format that is made easily available within five days of the conclusion of the hearing.
7. The hearing shall be conducted in a manner that ensures the parties have an opportunity to obtain documents and to obtain information about the theories and facts to be presented by the opposing parties in adequate time in advance of the hearing to enable preparation of their respective cases.
8. Deadline for Decision: Appeals shall be decided by the hearing officer within 90 days of the date of the filing the appeal and payment of all appellate fees, unless extended by the hearing officer for good cause or by the City Manager to accommodate scheduling availability of a hearing officer
9. Notice of Decision: The City Manager shall mail hardcopies of the hearing officer’s decision to the Park Owner and all affected Mobilehome Owners within three days of the City’s receipt of the hearing officer’s written decision. The decision shall be emailed to the Park Owner’s and residents’ representatives as soon as possible after the decision is received by the City.
(J) Modification of Decision in the Event of Mathematical or Clerical Inaccuracies: Any party alleging that the hearing officer’s statement of decision contains mathematical or clerical inaccuracies may so notify the hearing officer and the other party within 15 calendar days of the date of mailing of the decision. The hearing officer may make corrections and shall file a corrected statement of decision within 10 working days after receiving the request to correct. Alternatively, the hearing officer may decline to correct the decision and shall so notify the parties of his/her determination. Upon filing a corrected statement of decision or a determination not to correct the decision, the hearing officer’s decision shall be final. (K) Preservation of Record: Written findings made by the final decisionmaker pursuant to this Section shall be permanently preserved in the City records.
SECTION 16.09.110 PREAPPROVED TEMPORARY RENT INCREASES FOR SPECIFIED CAPITAL
IMPROVEMENTS AND CAPITAL REPLACEMENTS
(A) A Park Owner shall be permitted to obtain a temporary Rent increase to reimburse specified Capital Improvements and Capital Replacements pursuant to this Section. (B) The City Council shall from time to time adopt an amortization schedule for typical Capital Improvements and Capital Replacements subject to the provisions of this section. (C) Prior to making a Capital Replacement or Capital Improvement, the Park Owner may file an application with the City Manager for approval of a temporary Rent Increase to reimburse Capital Improvement Costs or Capital Replacement Costs. Except as is provided in Subsection H, a Park 35 21
Owner who commences and completes a project prior to obtaining a temporary Rent Increase approval under this Section, shall be deemed to have conclusively waived its right to seek a Rent Increase for that Cost.
(D) Applications for a temporary Rent Increase shall contain at a minimum the following information:
1. A description and cost of the proposed project. The estimated cost of the proposed project shall be reflected in at least two, bids or proposals from qualified and licensed (if required by law) contractors, installers and/or builders;
2. Evidence establishing that the project is necessary at the time the Park Owner seeks to implement it;
3. The date(s) upon which the Park Owner proposes to commence and complete the project;
4. The manner by which the Park Owner will notify the City of the commencement of the work to allow the City to monitor construction and ensure, as practicable, that the work is completed consistent with the temporary Rent Increase approval;
5. The period of time during which the Park Owner proposes to amortize the Rent Increase and the rationale therefor;
6. Evidence that the project will be made at a direct cost of not less than $100.00 per affected Mobilehome Space or at a total direct cost of not less than $5,000, whichever is lower, or such other amounts as adjusted by resolution of the City Council;
7. Calculation of costs amortized over a period of not less than 36 months, or a different time period if the monthly payment amount will not impose an unreasonable financial burden on the Mobilehome Owners of the Park;
8. Evidence that the costs do not include any additional costs incurred for property damage or deterioration that result or have resulted from any unreasonable delay in undertaking or completing any repair or improvement;
9. Evidence that the costs do not include costs incurred to bring the Park, improvement or other property into compliance with a provision of the Mt Shasta Municipal Code or state law where the original installation of the improvement was not in compliance with code requirements;
10. A representation by the Park Owner stating that at the end of the amortization period, the allowable monthly Rent will be decreased by any amount it was increased because of a Rent Increase approval granted under this Section; and
11. Evidence that the amortization period is in conformance with any schedule adopted by the City Council, unless it is determined that an alternate period is justified based on the evidence presented during the consideration of the Park Owner’s application. (E) Upon receipt of the application, the City Clerk shall provide notice (“Capital Improvement Notice”) of the application to all affected Mobilehome Owners. The notice shall state the proposed Capital Improvement or Capital Replacement, the amortization schedule including interest for the project, and the resulting temporary Rent Increase proposed. The City Clerk shall email the application and all of its attachments to the Homeowner Representative. The Park Owner shall post a complete, physical copy of the petition and its attachments at a location that 36 22
is obvious and accessible to all Mobilehome Owners.
(F) In the event that 50 percent plus one of the Affected Mobilehome Spaces whose Rent would be increased if the application were approved protest the application in writing to the City Clerk within 30 days after the date the City Clerk mails or emails the Capital Improvement Notice to the affected Mobilehome Owners, the City Manager shall determine whether the application is complete, including determining whether all applicable fees have been paid. Upon determining that the application is complete, the City Manager may retain expert assistance as necessary to review the application, and may require the Park Owner to pay the cost of expert assistance. (G) In the event that 50 percent plus one of the Affected Mobilehome Spaces whose Rent would be increased if the application were approved do not protest the application in writing to the City Clerk within 30 days after the date the City Clerk mails or emails the Capital Improvement Notice to the affected Mobilehome Owners, the City Manager shall approve the application as submitted, and send a notice to the applicant and the Affected Mobilehome Owners stating that the application has been granted and identifying the amount of the temporary Rent Increase allowed to be charged the Affected Mobilehome Owners. Said decision by the City Manager shall be final and shall not be appealable.
(H) A Park Owner shall be entitled to seek a temporary Rent Increase in order to make a Capital Improvement or Capital Replacement only if the Park Owner has:
1. Consulted with the Park Mobilehome Owners prior to initiating construction of the project regarding the nature and purpose of the project and estimated cost; and
2. Obtained the prior written consent of an adult household member from at least 50 percent plus one of the Spaces whose Rent would be affected by the requested Capital Improvement or Capital Replacement temporary Rent Increase. Evidence of such consent must be presented at the time of filing the application with the City.
Provided, that the above two criteria have been satisfied, the City Manager shall approve the application as submitted, and send notice to the applicant and affected Mobilehome Owners stating that the application has been granted and identifying the amount of the approved Rent Increase. Said decision by the City Manager shall be final and shall not be appealable. (I) No temporary Rent Increase granted pursuant to this Section shall become effective until the first full calendar month following the filing by the Park Owner of a notice of completion of the Capital Improvement or Capital Replacement project with the City Clerk, and determination by the City that the work was completed in accordance with the Rent Increase approval. A Rent Increase approved pursuant to this Section shall be itemized separately on the rental billing provided to the affected Mobilehome Owners and shall terminate upon the conclusion of the approved amortization period.
(J) Nothing in this Section shall prevent the Park Owner from making emergency Capital Improvements or Capital Replacements required as a result of a disaster or other unpredictable event. In such event, the Park Owner may make limited and reasonable Capital Improvements or Capital Replacements required to protect the public health and safety and to limit further damage to the Park, and to thereafter or simultaneously seek a Rent adjustment for such Capital 37 23
Improvement or Capital Replacement pursuant to this section.
SECTION 16.09.120 RENT REDUCTION FOR SERVICE REDUCTION
Rent may be reduced and/or refunded if a Service Reduction results in the reduction in the Mobilehome Owners’ enjoyment of their Mobilehomes.
(A) Filing and Processing a Service Reduction Application. A Service Reduction application must be signed by at least one adult Mobilehome Owner from each of fifty percent (50%) plus one of the Spaces subject to this Chapter.
(B) If the City Manager, or hearing officer on appeal, finds that a material Service Reduction has occurred, the City Manager, or hearing officer on appeal, shall determine the resultant percentage reduction in the Mobilehome Owners’ enjoyment due to the Service Reduction. Rent shall be reduced by that percentage or amount. In addition, the Mobilehome Owners shall be entitled to, and the City Manager, or hearing officer on appeal, shall award a rebate in the amount of the monthly Rent reduction multiplied by the number of months between the date the Mobilehome Owners notified the Park Owner of the reduction in service and the date the City Manager, or hearing officer on appeal, determined the Rent reduction. Any rebate authorized pursuant to this section may be amortized over a maximum five year period, and bear the Interest Allowance for Amortized Expenses. In the event the Park Owner was not notified of the Service Reduction by the Mobilehome Owners or applicant and the Park Owner did not know nor should have known that the Service Reduction occurred prior to the filing of the application, no rebate shall be awarded. If a preponderance of the evidence proves that the Park Owner knew or should have known of the Service Reduction, a rebate shall be awarded and calculated from the date that the Park Owner knew or should have known of the start of the reduction. (C) No rebate shall be allowed or authorized if a Service Reduction of a recreational facility or service, and resulting Rent decrease, has the prior written approval signed by at least one adult Mobilehome Owner from each of fifty percent (50%) plus one of the Spaces subject to this Article. (D) No Service Reduction may include a condition created by the Park management’s failure to maintain the physical improvements in the common facilities in good working order, or condition for which the provisions of Civil Code section 798.84 provides a remedy. (E) No recreational service or facility that has been reduced or eliminated shall be reinstituted at any cost to the Mobilehome Owners without prior written approval signed by at least one adult Mobilehome Owner from each of fifty percent (50%) plus one of the Spaces subject to this Article. (F) In the event that a Service Reduction application is filed while a Fair Return Application is pending, the City Manager, the Park Owner, or the Mobilehome Owners may require consolidation of the applications.
SECTION 16.09.130 WAIVERS
(A) Any waiver or purported waiver by a Mobilehome Owner of rights granted under this Article shall be void as contrary to public policy.
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(B) It shall be unlawful for a Park Owner to require or attempt to require as a condition of tenancy in a Mobilehome Park, a Mobilehome Owner or a prospective Mobilehome Owner to waive in a lease or rental agreement or in any other agreement the rights granted to a Mobilehome Owner by this Article.
(C) It shall be unlawful for a Park Owner to deny or threaten to deny tenancy in a Mobilehome Park to any person on account of such person’s refusal to enter into a lease or rental agreement or any other agreement under which such person would waive the rights granted to a Mobilehome Owner by this Article.
SECTION 16.09.140 MOBILEHOME OWNERS’ REPRESENTATIVES
(A) The Affected Mobilehome Owners of each Mobilehome Park shall annually elect by majority vote, with one vote per Space, a representative (“Homeowner Representative”) to receive all notices and documents that are required by this Article to be delivered to the Mobilehome Owner or Homeowner Representative. The Homeowner Representative shall additionally have the authority to accept and reject written settlement offers submitted pursuant to this Article, which shall be binding upon the said Mobilehome Owners.
(B) No later than January 31st of each year, the Homeowner Representative shall provide written notice to the City Manager of his/her name, address, phone number and email address ,and shall promptly notify the City Manager in writing of any change of contact information or representative. Said notice shall be dated, signed and include a certification substantially similar to the following:
“I certify that I have been elected as the designated Mobilehome Owners’ Representative (Homeowner Representative) for the ______________________ Mobilehome Park (“Park”) as the result of a duly noticed election. All tenants of spaces in the park which are governed by Title VI, Chapter 6 of the Mt
Shasta Municipal Code were delivered written notices advising them of (a) their right to vote for the Park’s Homeowner Representative, (b) the authority and obligations of the Homeowner Representative, (c) the slate of candidates running for the position of the Park’s Homeowner Representative, (d) the date by when and how they must cast their vote and (e) the place to cast their vote. I further certify that of the ballots timely cast, ________ [number] or _______% were cast in favor of the undersigned.” (C) In the event no person is elected or willing to serve as the Homeowner Representative, the president or presiding officer of any existing tenants’ organization or association that is independent of the Park Owner shall serve as the Homeowner Representative. In the event there is no tenant’s organization or association, the duties and authorization imposed upon and granted to the Homeowner Representative by this Article shall not be discharged or exercised with respect to that Park. In the event a Homeowner Representative fails to discharge his/her duties as specified in this Article, the tenants described in subsection (A) of this Section shall have the right to vote as to whether or not the Homeowner Representative shall continue acting as the Homeowner Representative. If at least 50 percent plus one of the Affected Mobilehome Spaces vote against the Homeowner Representative retaining his/her position as Homeowner Representative, that person shall step down from and no longer occupy the position of 39 25
Homeowner Representative effective as of the date of the election. (D) In addition to duties and authorization set forth in subsection (A) of this section, the Homeowner Representative shall discharge the following obligations:
1. Upon receipt of the notices and documents which the Homeowner Representative is to receive under this Article, the Homeowner Representative shall (a) post copies of same in a community center or other place in the Park that is readily accessible to and frequented by the Mobilehome Owners, and (b) electronically send them to all affected Mobilehome Owners if reasonably possible.
2. Make good faith and timely efforts to notify all Affected Mobilehome Owners of any written settlement offers received by or proposed by the Homeowner Representative pursuant to this Article. The Homeowner Representative, together with the tenants, shall develop procedures for soliciting the input from those tenants affected by such settlement offers so that the Homeowner Representative reasonably represents the interests of a majority of the potentially affected tenants.
(E) During his/her term as the Homeowner Representative, the Homeowner Representative may not serve on the City Council, or any of its commissions, committees, boards, or task forces. An employee, agent or relative, or anyone receiving any financial compensation from the Park management or the Park Owner, is disqualified from serving as the Homeowner Representative.
SECTION 16.09.150 RIGHTS OF PROSPECTIVE MOBILEHOME OWNERS (A) Prospective Mobilehome Owners shall be offered the option of renting a Space in a manner that will permit the “tenant-to-be” to receive the benefits of the Mobilehome Space rent stabilization program codified herein, which includes, but is not limited to, rental of a Mobilehome Space on a month-to-month basis. A prospective tenant cannot be denied the option of a tenancy of 12 months or less in duration.
(B) The Park Owner shall provide each prospective Mobilehome Owner with a copy of this Chapter. (C) Any effort to circumvent the requirements of this Article shall be unlawful.
SECTION 16.09.160 ANNUAL REGISTRATION AND OTHER NOTICES REQUIRED FROM OWNER (A) Due Date. No later than June 30 of each year, each Park Owner shall file with the City an annual registration statement, on a form prescribed by the City Manager. (B) Contents of Registration Form. The registration form shall include the name(s), business address(es), and business telephone number(s) of each person or legal entity possessing an Ownership interest in the Park and the nature of such interest; the number of Mobilehome Spaces within the Park; a Rent schedule reflecting the current Space Rents within the Park; a listing of all other charges, including utilities not included in Space Rent, paid by Mobilehome Owners within the Park and the approximate amount of each such charge; the name and address to which all required notices and correspondence may be sent; the name and address of each Mobilehome Owner; the name and address of each person renting a Mobilehome; an identification of those Spaces or Mobilehomes which the Park Owner considers exempt from this 40 26
Article and a statement of the reasons therefor; a statement of the number of recreational vehicle Spaces in the Park; and other information required by the City Manager. (C) Certification of Registration Forms. All registration forms, and any documentation accompanying registration forms, shall contain an affidavit or declaration signed by the Park Owner or a designated agent, with his/her signature notarized, certifying that the information contained therein is true, correct and complete.
(D) Notice of Sale of a Park. Upon the sale or transfer of a Mobilehome Park, the seller or transferor shall notify the City Manager of the sale or transfer and of the name and address of the buyer or transferee. Within 10 days of the sale or transfer of a Mobilehome Park, the buyer or transferee shall provide a new registration form meeting the requirements of this section and a copy of the statement of the Base Year income, expenses, and net operating income of the Park and supporting documents that the previous Park Owner had provided to them pursuant to subsection E of this section.
(E) Notice to Prospective Park Purchasers. The Park Owner shall provide prospective Park purchasers with a copy of this Chapter.
SECTION 16.09.170 RETALIATION PROHIBITED
(A) It shall be unlawful for a Park Owner to evict a Mobilehome tenant where the Park Owner’s dominant motive in seeking to recover possession of the space is:
1. Retaliation for the Mobilehome tenant’s organizing, petitioning government for Rent relief, or exercising any right granted under this Article; or
2. Evading or circumventing the purposes of this Article. (B) It shall be unlawful for a Park Owner to retaliate against a Mobilehome tenant because of the tenant’s assertion or exercise of rights under this Article in any manner, including but not limited to:
1. Threatening to bring or bringing an action to recover possession of a space.
2. Engaging in any form of harassment that causes the tenant to quit the premises.
3. Decreasing housing services.
4. Increasing Rent.
5. Imposing or increasing a security deposit or other charge payable by the tenant.
SECTION 16.09.180 TIME OF ALLOWED RENT INCREASE/ADJUSTMENT (A) Once within a twelve (12) month period, the Park Owner may implement a CPI Rent adjustment or a Fair return increase, as authorized in the Article, but not both. Further, banked CPI (as outlined in Section 5.90.040) may be implemented at any time. (B) A Capital Replacement Cost pass-through authorized by this Article may only be implemented on the effective date of the CPI or Fair return rent adjustment. 41 27
(C) The following Rent Increases or adjustments, as authorized by this Article, may be implemented at any time during the year:
1. Government mandated expense pass-throughs;
2. Utility pass-throughs;
3. Capital Improvement Cost pass-throughs;
4. In-place transfer Rent Increases.
(D) Rent Increases subject to approval by the City Manager shall be implemented after his/her final determination.
(E) Rent reductions for Service Reductions shall be implemented at the time Service Reductions are ordered.
SECTION 16.09.190 REFUSAL OF MOBILEHOME OWNER TO PAY ILLEGAL RENT It shall be unlawful for a Park Owner to demand, accept, receive, or retain Rent in excess of the amounts authorized by this Article. An Affected Mobilehome Owner may refuse to pay any Rent in excess of the maximum Rent permitted by this Chapter. The fact that such unpaid Rent is in excess of the maximum Rent shall be a defense in any action brought to recover possession of a Mobilehome Space for nonpayment of Rent or to collect the illegal Rent.
SECTION 16.09.200 DISCLOSURES
A Park Owner shall disclose to each prospective Mobilehome Owner the current and proposed Base Rent for the Mobilehome Space, any rental agreement options, provide each prospective Mobilehome Owner a copy of this Chapter, and that if the prospective Mobilehome Owner signs a lease with a term of more than one year, that lease will be exempt from rent stabilization in addition to notice required pursuant to Civil Code section 798.74.5 of the Mobilehome Residency Law. The Park Owner shall give the required disclosure and provide a copy of this Chapter to the prospective Mobilehome Owner at the time that the Park Owner, or Owner’s representative, receives the prospective Mobilehome Owner’s application for tenancy. The Park Owner shall obtain a signature of the prospective Mobilehome Owner on the disclosure form acknowledging receipt of the disclosures. The Park Owner shall retain the signed disclosure form throughout the entire tenancy of the Mobilehome Owner. This signed form shall be made available to the City Manager upon reasonable written notice.
SECTION 16.09.210 PROSPECTIVE MOBILEHOME OWNER; TENANCY TWELVE MONTHS OR LESS All prospective Mobilehome Owners shall be offered the option of a tenancy of twelve (12) months or less upon terms consistent with the provisions of this Article. This section shall not apply to prevent a mutually agreed upon assignment between a Park Owner and an existing Mobilehome Owner of an existing lease, provided any such assignment does not violate the provisions in this Article applicable to in-place transfer Rent Increases.
SECTION 16.09.220 RENT STABILIZATION ADMINISTRATION AND FEES 42 28
(A) Administrative Regulations: The City Manager may administratively adopt implementing regulations that are consistent with the provisions and intent of this Article. (B) Rent Stabilization Administration Fee: All or any portion of the costs to administer this Chapter may be collected by the imposition of an annual rent stabilization administration fee, which shall be at a minimum equal to $10.00 per space per year. The fee shall be chargeable against every Mobilehome Space in the City subject to rent stabilization. The Park Owner shall remit payment to the City annually on July 1, and may pass-through up to one-half of the fee to those tenants subject to the fee as a government mandated expense pass-through. The fee is intended to cover the full cost of administration and the fee assessment amount may be amended from time to time by resolution of the City Council.
(C) Other Fees: The City Council may adopt by resolution additional fees as necessary to reimburse the City for its costs to implement this Chapter and may allocate specified charges to the respective Parties.
SECTION 16.09.230 AMENDMENT
Any amendment to this Article shall require a prior public hearing before the City Council with notice thereof mailed to all Affected Mobilehome Owners in the City at least ten (10) days prior to the hearing.
Section 3. If any section, subsection, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, the decision shall not affect the validity of the remaining portions of the Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases be declared invalid under law.
Section 4. This ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15061(b)(3) of the CEQA Guidelines based on the finding that the provisions of the ordinance constitute additional regulation for a process already existing under State law and thus does not have the potential for causing a significant impact to the environment.
Section 5. Effective Date. This ordinance will take effect thirty (30) days after the date of its adoption.
AYES:
NOES:
ABSENT:
ABSTAIN:
DATED:
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ATTEST: CITY OF MT. SHASTA
_______________________________ _______________________________ Rachel Agron, Deputy City Clerk Casey Glaubman, Mayor
FORM APPROVED:
_______________________________
John Sullivan Kenny, City Attorney
CERTIFICATION
I HEREBY CERTIFY that the foregoing Ordinance CCO-26-XX was introduced at a regular meeting of the Mt. Shasta City Council on the ___ day of ___, 2026, and was adopted at a regular meeting of said Council on the ___ day of ___, 2026.
_______________________________
Rachel Agron, Deputy City Clerk
44 City of
Mt.Shasta
FISCAL YEAR
2026-27
BUDGET
45 CITY OF
Mt. Shasta
CITY OF Mt. Shasta
BUDGET
FY 2026-27
Mayor and City Council
Casey Glaubman
Mayor
Tessa Clure
Mayor Pro Tem
John Redmond
Council Member
Jeffrey Collings
Council Member
John Stackfleth
Council Member
City Staff
Todd Juhasz
City Manager
Rachel Agron
Deputy City Clerk
Robert Gibson
Police Chief
Cory Burns
Fire Chief
Ken Kellogg
Public Works Director
Malisa Dodd
Finance Director
Kim Fowler
Director of Planning
46 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
TABLE OF CONTENTS
BUDGET MESSAGE……………………………..……………………………………………………………………………… 4
GENERAL INFORMATION
Organizational Chart……………………………………………………………………………………………………… 7 City of Mt. Shasta City Profile………………………………………………………………………………………….. 8 Demographic Overview………………………………………………………………………………………………….. 9 Personnel Summary by Department…………………………………………………………………………………… 10 Budget Preparation Timeline…………………………………………………………………………………………… 13 Classification of Funds………………………………………………………………………………………………….. 14 Glossary of Budget Terms………………………………………………………………………………………………. 17
FINANCIAL SUMMARIES
Summary of Estimated Revenues & Appropriations and Estimated Changes in Fund Balances………………..... 22 General Fund Expenses and Revenues…………………………………………………………………………………. 23
PROGRAM AND DEPARTMENTAL DETAILS
Business Area Improvement – DEAC 24
Library ………………………………………………………………………………………………………………… 26
City Council………………………………………………………………………………………………………………. 28 City Administration 30
Finance and Human Resources 32
Community Partnerships……………………………………………………………………………… 35 Planning and Building 36
Fire Department 38
Law Enforcement……………………………………………………………………………………………………….. 41 Public Works……………………………………………………………………………………………………………… 46 47 4
CITY OF MT. SHASTA
PROPOSED BUDGET FOR FY 2026/27
June 2026
Honorable Mayor and City Council,
It is an honor to submit the Proposed Budget for Fiscal Year 2026-27 for the City of Mt. Shasta. I am grateful for the leadership of the City Council and the dedication of our staff throughout this process. This budget reflects careful analysis built on actual expenditure data, current-year estimates, and projections grounded in verified cost drivers including CalPERS actuarial valuations, Teamsters labor agreements, utility rate studies, and insurance pool data.
The FY 2026-27 budget totals approximately $16.4 million across all funds, encompassing the General Fund, Enterprise Funds (Water and Wastewater), Drainage Fund, and various Special Revenue Funds. The General Fund is proposed at approximately $6.10 million in expenditure against projected revenues of $6.15 million, with a modest net excess of approximately $45,574 after accounting for all allocations and special revenue offsets. The budget has been shaped by the City’s disciplined target-setting process, which reduced several departmental requests from initial submissions.
Total General Fund revenues are projected at $6,143,781 for FY 2026-27. The City’s primary revenue sources include Sales and Use Tax, Transient Occupancy Tax (TOT), Property Tax, and Vehicle License Fees. Revenues reflect conservative projections given ongoing economic instability and variability, with some sources trending modestly downward while others show modest growth.
Sales tax collections for FY 2024-25 totaled $1,522,870. Year-to-date through April 2026, collections are running at approximately 57.57% of the annual projection, indicating a modest shortfall from the prior year. The FY 2026-27 sales tax projection is $1,500,000, a conservative estimate that accounts for ongoing economic variability. The total sales tax rate in Mt. Shasta is 7.5%, comprised of the 6.0% California state tax, a 0.25% Siskiyou County tax, and additional local district taxes. Among those local components is Measure H, the City’s voter-approved Library Sales Tax measure. Measure H was passed by Mt. Shasta voters in June 2011 in response to the County’s withdrawal of library funding, Measure H adds a dedicated 0.25% sales tax whose revenues are used exclusively to fund the operations of the Mt. Shasta Branch Library. A Citizens’ Advisory Committee appointed by the City Council reviews and advises on expenditure of these funds. Measure H has been essential to keeping the library open and growing its services for the community. The reserve budget for the Library holds approximately $1.4m that is being considered for use in collateralizing a loan for the renovation of the exterior and interior, an addition of a conference room to be added to the structure, or a combination of both.
Transient Occupancy Tax (TOT), or “Room Tax,” remains a significant revenue source for the City, due in significant part to the 2% rate increase passed by voters in 2023 that took effect July 1st 2024. The measure raised the TOT tax rate from 10% to 12%.
FY 2024-25 actuals came in at $1,596,668, and collection through Q3 of FY 2025-26 total $980,607, tracking reasonably well toward the annual target. The FY 2026-27 projection of $1,615,000 reflects flat growth. 48 5
Secured and unsecured property tax revenue is projected to remain stable at $820,000 for FY 2026-27, consistent with the FY 2025-26 budget. Vehicle License Fee revenues are projected at $440,000. The Property Tax In-Lieu of Vehicle License Fee (VLF), or “VLF Swap,” represents a portion of this total and grows in line with assessed valuation changes in the City.
The Finance Committee is reviewing proposed updates to the business license fee structure. Under the current structure, 777 licensed businesses generated approximately $80,381 in revenues through April 2026, with a full-year projection of $96,390. Under proposed revisions to fee for services rendered Master Fee schedule, projected revenues for FY 2026-27 would increase to $110,000. Staff will bring the updated fee schedule to Council for consideration in phases throughout the year after passage of the budget.
Cannabis fees are projected to remain flat at $115,000 for FY 2026-27, consistent with the current year. Staff will continue to monitor this revenue source as the local market evolves.
Franchise fee revenues are projected at $175,000, unchanged from the FY 2025-26 budget.
The City’s utility enterprise funds continue to face structural fiscal challenges. The Water Enterprise Fund projects a excess of approximately $85,811 in FY 2026-27, and the Wastewater Fund projects a excess of approximately $18,377. Both funds carry significant debt service obligations, growing personnel costs, and aging infrastructure requiring capital investment. Water rates for FY 2026-27 reflect modest increases approved through a previous Proposition 218 process. The water flow fee increases from $1.0667 to $1.10 per 1,000 gallons, and flat-fee service charges increase modestly across all meter sizes. Residential sewer rates increase from $75.00 to $78.00 per month.
The City remains committed to pursuing available state and federal infrastructure grant program funds to supplement rate revenues and reduce the long-term cost burden on ratepayers. Rate adequacy will remain an ongoing policy priority in future budget cycles.
The FY 2026-27 proposed Citywide Master Fee Schedule will be considered by Council in stages in 2026. Updates reflect a pressing need to better capture the true costs of providing services to the public for specialized work such as encroachment permits, licensing, and plan review. Proposed adjustments include fire inspection fees, building permit fees, planning application fees, and public works permit fees, with building permit valuation-based fees potentially increasing by approximately 14–15% across all tiers. Staff recommend that fee updates be reviewed periodically to ensure they remain aligned with actual costs while staying competitive.
Personnel costs are the largest single expenditure category. Citywide total compensation is budgeted at approximately $5,897,556, up from $5,196,669 in FY 2025-26, driven by a contractual COLA adjustment of 3% per the Teamsters Local 137 MOU and rising health insurance costs.
CalPERS Unfunded Actuarial Liability (UAL) payments total approximately $561,000 across all plans. The Miscellaneous Plan UAL payment is $292,436, the Police UAL is $228,966, and the Fire UAL is $39,329. These obligations are projected to continue growing in future fiscal years.
Insurance costs through the SCORE liability pool are increasing significantly. The General Fund’s insurance costs total $389,541, reflecting a 27% increase in payroll-based deposit premiums citywide, driven by payroll growth and updated experience modifications. As is common in small cities, a portion of this year’s increase can be attributed to a higherthan-normal rise in workers’ compensation claims in FY 2025-26.
IT services through Apex Technology Management are projected at $115,000 for FY 2026-27, reflecting a 3.5% contract renewal increase, allocated across the General Fund and Enterprise Funds. Utility and fuel costs, service contracts, and materials costs continue to trend upward across all departments.
Sludge removal costs in the Wastewater Fund have been a significant variable. The FY 2025-26 estimate reached 49 6
$416,495 which is well above the $88,118 actual in FY 2024-25.
The budget maintains reserve balances across the General Fund and Enterprise Funds to provide fiscal stability.
Guided by the Finance Committee and Finance Director’s disciplined approach, reserve targets are factored into the annual budget process, and staff will continue to monitor fund balances throughout the fiscal year.
The City faces significant infrastructure investment needs across its water, wastewater, and transportation systems.
The Water Enterprise Fund carries an ongoing DWSRF-funded capital program totaling over $9.7 million in project scope, with $20,000 in FY 2026-27 for a Spring Hill Water Supply update and a Water Rate Study update. Wastewater debt service payments total approximately $505,421 in FY 2026-27 across three State and Federal loans. A solar financing payback period for the Public Works Yard and Wastewater Treatment plant begins in FY 2026-27 for the Wastewater Fund, with combined principal payments of $155,000 and associated interest. Staff will continue to pursue grant and low-interest loan opportunities at the state and federal level to address long-term capital needs.
An especially significant issue is the failure to pass an increase in the stormwater fund. Currently a single-family home owner currently pays $1.00 a month. The City was seeking an increase to a modest $15.00 a month (business are proportionally higher). Since the measure didn’t pass, the amount collected from single family rate payers, amounts to $24,000 annually. When it comes to replacing failing stormwater drainage infrastructure, $24,000 is not enough money to complete even the most basic repairs let alone capital projects.
The FY 2026-27 budget includes a proposed $221,295 in community support allocations from the General Fund.
These include the Visitor’s Bureau, Visit Mt. Shasta/Ascension, the Siskiyou Economic Development Council, the Beautification Committee, and City Public Engagement Support. These investments reflect the Council’s commitment to the economic vitality and livability of Mt. Shasta.
The City employs approximately 28.90 FTE in the General Fund and a total citywide workforce of approximately 45–48 FTE including part-time positions across all funds. No new positions are proposed for FY 2026-27 despite the need for two additional firefighters and to pay to upgrade outdated and failing equipment for both fire and police. We are optimistic that voters will see the wisdom of funding Fire and essential Public Safety services by passing a general sales tax measure in November.
A Building Inspector-Plans Examiner classification was formally established in November 2025 and is budgeted within the Planning/Building Department, subject to the provisional employee meeting all ICC certification requirements. The City’s employees remain the City’s greatest asset and the primary vehicle for delivering services to our community.
Total employment costs also represent the largest share of the City’s operating budget, and staff is committed to maintaining competitive compensation while managing overall cost growth responsibly.
The FY 2026-27 budget is a product of deliberate analysis and conservative planning in the face of genuine fiscal pressures. Rising pension obligations, increasing infrastructure costs, growing debt service, and ongoing salary pressures all require continued vigilance. At the same time, the City remains committed to delivering essential services and investing in the long-term health of our community.
I am grateful for the dedication of City staff, the engagement of the City Council, and the partnership of the community in making Mt. Shasta a safe and vibrant place to live, work, and visit. I respectfully submit this budget for the Council’s consideration and adoption.
Respectfully Submitted,
Todd Juhasz
City Manager
50 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
7 ORGANIZATIONAL CHART
51 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
8 City of Mt. Shasta Profile
California's most iconic volcanic landmark, Mount Shasta, towers over one of the state's most venerated small cities. The City of Mt. Shasta has a great deal to offer far beyond the mountain's breathtaking silhouette. The City, situated at 3,600 feet above sea level on the southwestern flank of the 14,179-foot peak, is framed by pine covered ridgelines and the sweeping grandeur of the Shasta Cascade region. The headwaters of the Sacramento River emerge from cold and incredibly pure springs within the City Park. In fact, the water that emerges has spent years being purified through porous volcanic rock and lava tubes.
Mount Shasta is a sacred, central hub for several Native American tribes, including the Shasta, Wintu, Modoc, Achomawi, Atsugewi, Karuk, Klamath, Okwanuchu, and Yana. The mountain is historically recognized as a territorial boundary for four primary groups—the Shasta, Modoc, Ajumawi/Atsuwegi, and Wintu—who have inhabited the area since time immemorial. The area was first reached by Euro-American explorers in the 1820s, when fur trappers followed the ancient Siskiyou Trail, a network of Native American footpaths connecting California and the Pacific Northwest. Settlement grew steadily through the 1850s, and the community was called Strawberry Valley, then Berryvale, and later Sisson. In 1922, the town’s citizens voted to adopt the name that best reflected its identity and its setting: the City of Mt. Shasta. The federal government approved this change in 1924. The renaming of the city to the City of Mt. Shasta—along with the 250th founding of the United States—is being celebrated this summer (2026) with a series of events.
Founded by brave and intrepid citizens, this full-service city of approximately 3,200 people has seen its share of transformation. Built on tourism and timber, the city flourished after the arrival of the Central Pacific Railroad in 1887.
As the timber industry declined through the latter half of the 20th century, City leaders and residents looked to the community's extraordinary natural setting, quality of life, and cultural character as the foundation for its future. With nearly 26,000 visitors annually, tourism is the City's primary industry, Mt. Shasta has emerged as the recreational and cultural hub of Siskiyou County and an easily recognizable symbol of California’s outdoor adventure preeminence.
Today, the City of Mt. Shasta has compelling cultural significance and is a draw for spiritually-minded people and outdoor enthusiasts, as well as those who want to immerse themselves in its natural beauty. Thanks to a thriving community of artists, writers, and musicians, the City, often in collaboration with the Siskiyou Arts Council and other art- and spiritually-focused groups, hosts a robust calendar of festivals, markets, and community events. Additionally, it is the gateway to world-class outdoor recreation, such as mountaineering and biking on numerous trails; fishing on the Sacramento, McCloud, and Klamath Rivers; hiking to Mossbrae Falls and Castle Lake; and kayaking on Lake Siskiyou.
Fine restaurants, overnight accommodations, and art galleries along with attractions such as the Mt. Shasta Sisson Museum with the adjacent Mount Shasta Fish Hatchery (the oldest working fish hatchery west of the Mississippi River) significantly add to the City’s draw. These activities reflect the community’s longstanding ethic of stewardship for the lands and surrounding waterways.
The Mt. Shasta Sisson Museum, which is a self-supported, largely volunteer-operated institution has welcomed more than 550,000 guests since opening on July 4, 1983 and serves as the City's repository of civic memory. Its exhibits illuminate the region's Native American heritage, volcanic geology, railroad history, spectacular beauty, and mountaineering legacy. The museum hosts numerous presentations and functions as a true community gathering place.
Long-time residents and newcomers, all of whom are drawn here by the mountain, by the pace of life, or by something harder to name, represent a wide spectrum of backgrounds, beliefs, and pursuits. The City's small-town qualities, its sense of community, and its remarkable natural setting make the City of Mt. Shasta the jewel that it is today. As the naturalist John Muir wrote upon his first sight of Mount Shasta from across the Sacramento Valley, "my blood turned to wine, and I have not been weary since." For those who live here, that feeling never entirely fades. 52 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
9 DEMOGRAPHIC OVERVIEW
POPULATION
Total Population:
Growth Rate:
Average Household Size:
Median Age:
Median Household Income:
HOUSING
3,076
-0.77%
2.2 51.2
$47,917
Number of Dwelling Units 1,906
Owner Occupied: 50.2%
Renter Occupied: 48.9%
Median Home Price: $411,157
Median Rental Rate: $2,150
BUSINESS
Top 15 Sales Tax
Top 15 Transient Occupancy Tax
Producers in 2025 (alphabetical order)
• Cold Creek Inn
• Evergreen Lodge
• Inn at Mount Shasta
• Loge Mt. Shasta
• Mary's Inn & Mount Shasta Retreat
• Monte Bianco Inn
• Mt. Shasta KOA
• Pine Needles Inn
• Shasta Inn LLC
• Ski Village Drive
• Strawberry Valley Inn
• Summit Lofts
• The Cottage Inn
• The Stone House
• Tree House
Producers in 2024 (alphabetical order)
53 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
10 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
CITY COUNCIL
Council Member 5.0 5.0 5.0 5.0 5.0
TOTAL 5.0 5.0 5.0 5.0 5.0
CITY ADMINISTRATION
City Manager 1.0 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0 1.0
TOTAL 2.0 2.0 2.0 2.0 2.0
CITY CLERK
City Clerk (elected) 1.0 1.0 1.0 1.0 1.0
TOTAL 1.0 1.0 1.0 1.0 1.0
CITY TREASURER
City Treasurer (elected) 1.0 1.0 1.0 1.0 1.0
TOTAL 1.0 1.0 1.0 1.0 1.0
FINANCE AND HUMAN RESOURCES
Director of Finance 1.0 1.0 1.0 1.0 1.0
Administrative Supervisor 1.0 1.0 1.0 1.0 1.0
Accounting Assistant 2.0 2.0 2.0 2.0 1.0
Office Assistant 1.0 1.0 1.0 - -
TOTAL 5.0 5.0 5.0 4.0 4.0
54 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
11 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
POLICE DEPARTMENT
Police Chief 1.0 1.0 1.0 1.0 1.0
Police Sergeant 2.0 2.0 2.0 2.0 2.0
Police Officer 7.0 7.0 7.0 6.0 6.0
Community Service Officer 1.0 1.0 1.0 1.0 1.0
Police Services Manager 1.0 1.0 1.0 1.0 1.0
Police Dispatch Supervisor 1.0 1.0 1.0 1.0 1.0
Communications Dispatcher 3.0 3.0 3.0 3.0 3.0
TOTAL 16.0 16.0 16.0 15.0 15.0
FIRE DEPARTMENT
Fire Chief 2.0 1.0 1.0 1.0 1.0
Fire Captain 2.0 2.0 2.0 1.0 1.0
Fire Engineer - - - 1.0 1.0
Firefighter 3.0 3.0 3.0 2.0 2.0
TOTAL 7.0 6.0 6.0 5.0 5.0
PLANNING & BUILDING
City Planner 1.0 1.0 1.0 1.0 1.0
Building Inspector/Plans Examiner - - - 0.6 0.6
Accounting Assistant .5 .5
TOTAL 1.0 1.0 1.0 2.1 2.1
55 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
12 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
PUBLIC WORKS, WATER, WASTEWATER AND DRAINAGE
Public Works Director 1.0 1.0 1.0 1.0 1.0
Public Works Supervisor 1.0 1.0 1.0 1.0 1.0
Senior Maintenance Worker 2.0 2.0 2.0 2.0 2.0
Maintenance Worker II and I 5.0 5.0 5.0 5.0 5.0
Senior Mechanic 1.0 1.0 1.0 1.0 1.0
Accounting Assistant .5 .5
TOTAL 10.0 10.0 10.0 10.5 10.5
WASTEWATER TREATMENT PLANT
Chief Plant Operator 1.0 1.0 1.0 1.0 1.0
Wastewater Plant Operator II 1.0 1.0 1.0 2.0 2.0
Wastewater Plant Operator I 1.0 1.0 1.0
TOTAL 3.0 3.0 3.0 3.0 3.0
TOTAL BUDGETED POSITIONS (excluding elected) 44.0 43.0 43.0 40.6 40.6 56 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
13 April 17, 2026
City Manager and Finance Director review requested budget with city appointed Finance Committee.
March 11, 2026 Budget packets distributed to Department Heads.
March 24, 2026 Departments submit completed budget packets to the Finance Director for review.
April 1 - April 9, 2026
Finance prepares 1st draft of Requested Operating Budget based on department requests.
May 26, 2026
Budget Hearing conducted to review proposed budget, hear comments and deliberations and approve fiscal budget.
June 22, 2026 Operating Budget adopted by City Council.
BUDGET PREPARATION TIMELINE
April 27 - May 8, 2026 Finance prepares draft of Proposed Budget incorporating results of finance committee meeting for final review with department heads.
57 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
14 The accounts of the City are organized on the basis of funds. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording resources, together with all related liabilities, obligations, and equities, which are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The City currently uses the following funds:
GENERAL FUND
The General Fund (fund 10)- is used to account for the financial resources and expenditures associated with most City operations where revenue is not required to be recorded in a separate fund. Revenues collected in the General Fund are not restricted as to the program or purpose they may be spent upon. They are derived primarily from taxes which account for approximately 78% of all General Fund revenues.
Other General Fund revenue sources include licenses and permits, fines and forfeitures, use of money and property, intergovernmental revenues, charges for services, and other miscellaneous revenues.
SPECIAL REVENUE FUNDS
AB 1600 Fund (fund 16)- Accounts for revenues received and expenditures made related to Development Impact Fees charged by the City to an applicant in connection with approval of a development project.
Local Transportation Fund (fund 20/21)- Established to account for the construction and maintenance of the streets and roads of the City, as well as to provide mass transit, as financed from “Transportation Development Act” monies passed through the County of Siskiyou by the State.
Gas Tax Fund (fund 28) - Accounts for revenues received and expenditures made for general street maintenance. Financing is provided by the City’s share of state gasoline taxes collected under the Street and Highway Code, Sections 2103, 2105, 2106, 2107 and 2107.5. Sections 2103, 2105, 2106, and 2107 revenue can be used for street maintenance and construction, while Section 2107.5 revenue is restricted to street engineering activities.
Fire Assessment Fund (fund 50)- Established to account for fire suppression equipment acquisition, as financed by fire suppression assessments levied on property owners.
Springhill Assessment Fund (fund 55/56)- Accounts for sewer main line trunk extension funded by property owners. 58 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
15 Community Development Block Grant (CDBG) Fund (fund 60/61)- Accounts for revenues received and expenditures made for Community Development Block Grant eligible grants and capital projects. Financing is provided by the U.S. Department of Housing and Urban Development.
Proposition 64 Fund (fund 64)- Accounts for revenues received and expenditures made related to local governments that assist with law enforcement, fire protection, or other local programming to address public health and safety associated with the implementation of the Control, Regulate and Tax Adult Use of Marijuana Act. Funding is provided by the California Board of State and Community Corrections.
Supplemental Law Enforcement Fund (fund 65) - Accounts for various law enforcement revenues received and expenditures made for certain law enforcement and crime prevention expenditures in the Police Department. Financing is provided by the State of California’s Citizens Options for Public Safety (COPS) program and the Regional Narcotics Suppression Program.
Business Improvement Fund (fund 66)- Accounts for proceeds from special business improvement area tax funded through downtown City businesses that primarily provide parking.
Special Projects Fund (fund 67)
Brownfields EPA Grant - Accounts for revenues received and expenditures made for a brownfields cleanup grant to clean up the Providence Mine Mining Features Area located on Providence Mine Road and to support community outreach. Funding provided by the United States Environmental Protection Agency (EPA).
Proposition 68 Grant- Accounts for revenues received and expenditures made for local park rehabilitation, creation, and improvement grants to local governments on a per capita basis. Grant recipients are encouraged to utilize awards to rehabilitate existing infrastructure and to address deficiencies in neighborhoods lacking access to the outdoors. Funding is provided by the California Department of Parks and Recreation.
Library Fund - Measure(fund 68)- Established to account for the operation of the City’s Library which is funded through an additional .25% sales tax on sales within the city limits of Mt. Shasta Beautification Endowment Fund (fund 71)- Established to account for beautification projects and maintenance, to receive donations to the City designated for that purpose.
59 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
16 ENTERPRISE FUNDS
Drainage Fund (fund 30)- Accounts for revenues received and expenditures made related to the City's drainage operations and capital improvements.
Water Fund (fund 40)- Accounts for revenues received and expenditures made related to the City's water operations and capital improvements.
Sewer Fund (fund 45)- Accounts for revenues received and expenditures made related to the City's wastewater operations and capital improvements.
60 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
17 Accountability. The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry -- to justify the raising of public resources and the purposes for which they are used.
Accrual Basis. Revenues are recognized when earned, and expenses are recognized when incurred.
Appropriated Budget. The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes.
Appropriation. Amount of money budgeted for a given program. Appropriations do not mean the money will be fully expended, but are the means by which legal authority is given to expend public monies.
Assets. Property which has monetary value and is owned by a government.
Audit. A systematic examination of resource utilization concluding in a written report. It is a test of management’s internal accounting controls and is intended to: (1) ascertain whether financial statements fairly present financial position and results of operations; (2) test whether transactions have been legally performed; (3) identify areas for possible improvements in accounting practices and procedures; (4) ascertain whether transactions have been recorded accurately and consistently; and (5) ascertain the stewardship of officials responsible for governmental resources.
Balanced Budget. A budget in which available resources exceed or equal expenditures.
Basis of Accounting/Budgeting. A term used to refer to when revenues, expenditures, expenses and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements.
Budget. A plan of financial and program operation which lists appropriations and the means of financing them for a given time period.
Budget Adoption. Formal adoption by the City Council which sets the spending path for the year.
Budget Calendar. The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.
Budgetary Control. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. 61 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
18 Capital Outlay. A budget category which accounts for all furniture and equipment having a unit cost of $5000 or more and a useful life of more than one year. (See “Expenditure Categories”.) Category. A summary of account detail within the budget account structure level. For example, salaries and benefits are grouped together in the Category level as "Personnel"; office supplies, printing, equipment maintenance, etc., are grouped together in the Category level "Maintenance & Operations".
Charges for Services. Fees imposed upon users of services provided by the City.
Contingency. A budgetary reserve set aside for emergencies or unanticipated expenditure and/or revenue shortfalls.
Department. An organizational unit comprised of divisions. Each department is managed by a single director.
Depreciation. Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.
Encumbrances. Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved.
Expenditures. Expenditures include current operating expenses which require the current or future use of net current assets, service and capital outlays.
Expenditure Categories. The individual expenditure accounts used to record each type of expenditure are categorized into groups of similar types. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:
● Personnel. Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, and other benefits. ● Maintenance and Operations. Supplies and other materials/services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, printing, travel, and utilities.
● Capital Outlay. A budget category which budgets all equipment having a unit cost of more than $5000 and an estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment, and other types of fixed assets.
62 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
19 Expenses. Decreases in net total assets. Expenses represent total cost of operations during a period, regardless of the timing of related expenditures.
Fee. The payment for direct receipt of a public service by the party who benefits from the service.
Fines and Forfeitures. Revenue collected by the City from the issuance of misdemeanor and infraction citations which are the result of vehicle code traffic violations and municipal code parking violations.
Fiscal Year. A twelve-month period of time used for budgeting, accounting, or tax collection purposes which may differ from a calendar year. City of Mt. Shasta operates on a July 1 to June 30 fiscal year.
Fixed Assets. Assets of a long-term nature such as land, buildings, machinery, furniture, and other equipment.
The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.
Franchise. A special privilege granted by a government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation.
Fund. An independent fiscal and accounting term used to record all financial transactions related to the specific purpose for which the fund was created.
Fund Balance. The amount of financial resources available for use. Generally, this represents a summary of all the annual operating surpluses and deficits since the fund’s inception.
Fund Type. The highest level in the City’s budget account structure. The level includes General, Special Revenue, Capital Projects, and Enterprise. Included in each Fund Type may be several funds.
Gann Limit. A California ballot initiative adopted in 1980, and modified by Proposition 111 which passed in 1990, to limit the amount of tax proceeds state and local governments can spend each year. It now appears in California’s State Constitution as Article XIIIB.
General Fund. The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use.
Grant. Contributions or gifts of cash or other assets from another governmental or private entity to be used or expended for a specific purpose, activity, or facility.
Impact Fees. Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g., parks, sidewalks).
Infrastructure. Facilities on which the continuance and growth of a community depend, such as roads, water lines, sewers, public buildings, parks, and so forth.
63 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
20 In-Lieu Tax. Tax levied in place of another tax or taxes. The State of California provides in-lieu motor vehicle fees to local governments to compensate for local personal property, not subject to property tax.
Interfund Transfers. Transfers are classified into residual equity transfers and operating transfers. Residual equity transfers are non-recurring or non-routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies between funds. An example of an operating transfer is when the General Fund would report its annual subsidy to fund capital improvements in the Capital Projects Fund.
Intergovernmental Revenue. Funding from Federal, State, and local grants and revenue sharing programs.
Internal Control. A plan of organization for purchasing, accounting and other financial activities which, among other things, provides that: (1) the duties of employees are subdivided so that no single employee handles a financial action from beginning to end; (2) proper authorizations from specific responsible officials are obtained before key steps in the processing of a transaction are completed; and, (3) records and procedures are arranged appropriately to facilitate safekeeping and effective control.
Licenses and Permits. Fees charged to recover the costs of regulating certain activities in the interest of the overall community. The fee may not exceed the actual cost and often does not fully recover regulatory costs. (e.g., building permits, encroachment permits, grading permits).
Maintenance and Operations. A budget category which accounts for all the supplies, goods, and services required to support a program or activity. (See “Expenditure Categories”.) Municipal. In its broadest sense, an adjective denoting the State and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments.
Municipal Code. A book that contains the City Council approved ordinances currently in effect. The Municipal Code defines City policy. The Municipal Code contains the “laws” of the City.
Operating Budget. A financial, programmatic, and organization plan for furthering the goals of the City Council through the City departments, which does not include one-time capital improvement projects.
Ordinance. A formal legislative enactment by the City Council. An ordinance has the full force and effect of law within the City boundaries, unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has a higher legal standing than a resolution.
Personnel. Budget category used to denote salaries and all personnel associated benefits. (See “Expenditure Categories”.)
64 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
21 Resolution. A special order of the City Council, which requires less legal formality than an ordinance, in terms of public notice, and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance.
Revenue. Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.
Special Revenue Funds. These funds are separately administered because revenues are restricted by the State of California, the Federal government, or other governmental agencies as to how the City may spend them.
Statute. A written law enacted by a duly organized and constituted legislative body.
Subventions. Revenue collected by the State (or other level of government), which are allocated to the City on a formula basis. The major subventions received by the City, from the State of California, include motor vehicle in-lieu, gasoline taxes, and homeowner’s property tax exemptions.
Taxes. Compulsory charges levied by a government to finance services performed for the common benefit.
This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., Senior Center class registration fees).
Transient Occupancy Tax. A tax levied on lodging rentals (e.g., hotels, motels) where occupancy is less than 30 days and paid by the lodger.
Use of Money and Property. Funds include interest earned on the City’s investment portfolio, rental income, and fees collected for other uses of City properties (e.g., for the privilege of using the City’s rights-of-way). 65 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
22 SUMMARY OF ESTIMATED REVENUES & APPROPRIATIONS AND
ESTIMATED CHANGES IN FUND BALANCES
Fund
Est. Fund
Balance
July 1, 2026
Proposed
Revenues
FY 26-27
Proposed
Appropriations
FY 26-27
General Fund (10) 1,423,214 6,143,781 6,089,207 8,645 108,381 1,468,788 Capital Projects Fund (12) 200,058 0 0 200,058
Development Impact Fund (16) 54,135 54,135
Local Transportation Fund(20) 618,254 139,092 89,727 667,619 Transportation Grants (21) 0 2,150,000 2,150,000 0
Gas Tax (28) 905,968 187,500 100,000 993,068
Fire Assessment Fund (50) 99,250 50,000 30,000 119,250
Springhill Assessment Fund 141,528 0 0 141,528
CDBG (60/61) 640,092 8,645 8,645 640,092
Proposition 64 0 628,908 701,044 62,136 0
Suppl. Law Enforcement (65) 131,279 207,585 191,492 147,372 Business Improvement (66) 15,462 9,500 7,500 17,462
Library Fund (68) 1,460,000 269,615 340,000 1,530,385
Beautification Endowmnt (71) 1,575 450 450 1,575
Drainage Fund (30) 0 26,000 72,245 46,245 0
Water Fund (40) 17,287,822 785,000 700,365 17,372.457
Water Project Grants 0 2,500,000 2,500,000 0
Wastewater Fund (45) 41,419,789 2,563,700 2,545,323 41,438,166 Transfers Transfers
Est. Fund
Balance
In Out June 30,
2027
66 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
23 GENERAL FUND EXPENSES AND REVENUES
GENERAL FUND EXPENSES
FY 26/27
Proposed
Budget GENERAL FUND REVENUES
FY 26/27
Proposed
Budget
Elected Officials $ 58,215 Transient Occupancy Tax $ 1,615,000 Administration and Finance 750.579 Sales Tax 1,500,000
Community Partnerships 221,295 Fees & Charges 869,070
Planning and Building 408,700 Fire District Reimbursement 345,000 Public Safety (Law Enforcement/Fire) 2,676,109 Franchise Fees 175,000 Public Works (GF) 773,080 Other (Reimb, Prop 172, Donations) 99,145 General Operating (City Hall) 280,962 Transfers 710,566 Other (IT/Insurance/Legal) 929,267
$ 6,098,207 $ 6,143,781
67 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
24 BUSINESS AREA IMPROVEMENT FUND
Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipal services and by forming partnerships with residents and organizations in the constant pursuit of excellence.
The Downtown Enhancement Advisory Committee (DEAC) makes recommendations for the downtown district regarding parking facilities; decorating public places; promoting public events and music; supporting retail trade activities; and reviewing area expansion and rate increases.
Prior Accomplishments
• DEAC installed 2 bike racks in the downtown area
• DEAC had 2 power boxes wrapped with art- one on Alma St and one on Chestnut St • DEAC installed a sculpture donated to the city at the top of the Castle St parking lot • DEAC promoted and approved 2 Façade improvements along Mt. Shasta Blvd Key Projects and Future Initiatives
● DEAC would like to continue wrapping the remaining power boxes along Lake St with art, with the intention of completing this project within the 25-26 budget year; budget estimation $7K ● DEAC would like to continue to promote the Façade Improvement Initiative. This initiative is a grant program intended to help downtown Mt. Shasta businesses and building owners to improve the appearance of their properties.
● DEAC would like to promote the installation of a mural in the downtown district ● DEAC would like to begin the process of developing unified wayfinding throughout the downtown district, the initial focus being clear signage to each of the public parking lots ● DEAC would like to develop and inaugurate a Biketober Festival to be held annually in October with hopes that the event revenues would cover the initial investment and begin to generate funds for further DEAC initiatives and parking improvements. Budget items would likely be the following and a budget adjustment requested at that time: Toilets and hand-washing stations, Stage and electrical, Marketing and advertising, Beer, soda and kombucha stands. For this event we would need to coordinate with The City and public works for permits, insurance, road blockades, etc. We would also seek business sponsorship.
68 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
25 Actua
Actua
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel - - - - -
Maintenance & Operations 19100 18000 18000 7500 (10500) Capital Outlay 14409 10000 10000 0 0
TOTAL 33509 28000 28000 7500 (10500)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Parking District Fees 9760 9500 9500 9500 0
TOTAL 9760 9500 9500 9500 0
69 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
26 LIBRARY FUND
HISTORY:
From a few shelves in the hallway above the police station the library has grown to a 4800 square foot building, thanks to generous support from Rotary and strong leadership from members of the community.
In 2010, Siskiyou County had to limit support of the library system. Funding the operations of all twelve branches was stopped. The County was able to pay for a County Librarian, and circulation and internet services to the branches. The Friends of the Library organizations at the branches rallied to support the community libraries. The Friends of the Mt. Shasta Library assumed management of operations using funds donated by the community and a great deal of volunteer service.
In 2011, a citizen-led campaign in Mt. Shasta was able to pass Proposition H, which provided funding, dedicated to the library’s needs, with a 0.25% transaction tax. The Friends operated the library under a contract with the City, using tax revenue funds, from 2011 to 2016. From July 2016 to June 2023, a different independent contractor managed the library. In June 2023, the Friends resumed responsibility for library operations.
PRESENT OPERATIONS:
The Friends staff the library with three part-time paid desk employees. In August 2024, Si Clare was chosen to be our full-time library administrator. Si has had several years of non-profit management experience and four years of service in the Siskiyou County library system. She is pursuing a master’s degree in library science. Our workforce is completed with the dedicated time of more than sixteen volunteers.
Volunteers present weekly story programs, a monthly puppet show, and weekly after-school art club meetings. The Friends support the California Young Readers Medal program and a summer reading program for school children.
Multiple book clubs, presentations by local authors, art exhibits, lectures, documentary film showings, writing and other classes, and science and culture groups have been welcomed into the library meeting space. Paid supervision is provided to permit use of this venue during library closed hours. All programs and events are free of charge to the presenters and the public.
Prior Accomplishments
• In 2025 the library circulated 13,500 adult books,18,000 children’s books, and 11,200 Books on CD and DVDs. • The library subscribes to 24 magazines and three newspapers. • In 2025 the library served 1230 individual card holders and issued 480 new cards. • In 2025 our patrons printed 22,000 pages of documents. • Seven public computers and extended hours of wi-fi access were available. • The library is open six hours per day, five days per week. 70 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
27 Actua
Actua
Key Projects and Future Initiatives
We are considering obtaining a landscaping maintenance service to care for the property around the building. • Replacement of one or more of the public computers may be required. • Impacts of a potential library renovation and expansion o With blockage of access (the parking lot used for construction materials and workers' trucks) and impairment of internal use (by demolition and reconstruction). We may find it necessary to shut down or relocate, or to limit services to book availability through pickup of holds. o Will include a lay-off of staff and limited activities for volunteers for a considerable length of time. This would reduce costs but in the long run it may be difficult to induce staff and volunteers to return.
• The Friends’ Board membership has not increased for many years. No new individuals have shown interest in joining the Board. A majority of the present members are well over retirement age. The council may wish to consider another resource for the management of the library.
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel - - - - -
Maintenance & Operations 303677 234000 234000 271720 37720 Capital Outlay 0 0 0 0 0
TOTAL 303677 234000 234000 271720 37720
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Measure H Transaction &
Use Tax
363480 390000 390000 335000 (55000)
LAIF Interest 5740 1800 1800 5000 3200
TOTAL 369220 391800 391800 340000 (51800)
71 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CITY COUNCIL
28 Description
The City Council is the legislative body of the City of Mt. Shasta. The five-member Council is responsible for setting the overall goals of the City, establishing policies, programs, and ordinances that protect the quality of life for the community.
The City Council protects the City's financial security through the adoption of the annual budget, promotes communication between the City and its residents, protects the interests of the City by serving on regional boards that have an impact on Mt. Shasta citizens, and maintains a working knowledge of State and Federal issues affecting the City of Mt. Shasta.
Prior Year Accomplishments
Key Projects and Future Initiatives
72 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
29 Actual
Actual
CITY COUNCIL
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 15,128 19,497 14,487 14,800 313
Maintenance & Operations 27,252 24,800 31,900 32,100 200 Capital Outlay 0 0 0 0 -
TOTAL 42,380 44,297 46,387 46,900 (513)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Interfund Transfer 0 0 0 17,400
General Fund 42,380 44,297 46,387 29,500
TOTAL 42,380 44,297 46,387 46,900
73 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CITY ADMINISTRATION
30 Description
The City Administration office implements the policies and programs adopted by the City Council. To accomplish this, the City Administration office works with the City Council and staff to develop an overall vision for the future of the community and helps provide leadership to implement the vision. The City Administration office also assists the City Council in developing new policies and decision-making by identifying and analyzing issues, providing City Council with relevant information, and implementing City Council decisions on time and within budget.
The City Administration office works directly with the Finance and Human Resources Department to ensure the continued financial health of the City by developing a proposed Budget.
Working through staff, the City Administration office directs, coordinates, and administers the overall operations of the City, and ensures that departments run efficiently and effectively. It also develops effective communications with the community, relevant individuals, organizations, city governments, the region, state, and nation.
Prior Year Accomplishments
Key Projects and Future Initiatives
74 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
31 Actual
Actual
Actual
CITY ADMINISTRATION
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 343,285 299,069 297,487 323,644 26,157
PERS Unfunded Actuarial Liability 31,555 -
Maintenance & Operations 18,587 6,900 45,900 8,500 (37,400) Capital Outlay 0 0 0 0 -
TOTAL 361,872 305,969 343,387 363,699 20,312
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Interfund Transfer - - - 137,086 - -
General Fund 361,872 305,969 343,387 226,613
TOTAL 361.872 305,969 343,387 363,699
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
City Manager 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0
TOTAL 2.0 2.0 2.0 2.0 -
75 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
FINANCE AND HUMAN RESOURCES
32 Description
Finance Division
The Finance Division is responsible for financial management planning support, including periodic analysis and development of the City's fiscal budget. The Division also administers the fiscal affairs of the City through maintenance of a general ledger; production of financial reports; collection and posting of revenues; payment of and accounting for obligations; payroll; preparation of other financial reports, such as the State Controller's Reports; and maintaining custody and investment management of all City funds in accordance with State law and the City Investment Policy.
Human Resources Division
The Human Resources Division is responsible for providing personnel services to all City employees. The Division’s responsibilities include recruitments, payroll, benefits administration, leave management, worker’s compensation, and general liability risk management. Human Resources also provides technical assistance to the City Manager in labor relations, classifications, and compensation.
Prior Year Accomplishments
● Implemented the Utility Billing, Accounts Receivable and Payroll modules in the Springbrook financial software. ● Revised and reviewed with City Council the Investment Policy ● Finance and Administration initiated and completed the June 30, 2024 audit with the City's independent auditor Charles Pillon CPA
● Maintained Grant records and reporting throughout the year and developed a review report for City Council. ● Facilitated Ad Hoc Fee Committee meetings to develop a comprehensive Master Fee Schedule. ● Hired and trained three department staff including Accounting Assistance and Administrative Supervisor positions. 76 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
FINANCE AND HUMAN RESOURCES
33 Key Projects and Future Initiatives
● Implement the Fixed Asset module in the Springbrook financial software. ● Implement Licensing and Permitting for business licenses, encroachment permits, dog licenses, cannabis permits in the NEUMO software system.
● Participate in community vaccination clinics to sell dog licenses and develop annual reminder notices. ● Continue to develop the budget document for ease of understanding. ● Implement fee changes as directed by City Council and City Manager. ● Revise and develop personnel policies as needed.
● Develop annual staff training program for required policies and procedures. 77 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
34 Actua
Actua
Actual
FINANCE AND HUMAN RESOURCES
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 540,062 465,475 479,808 333,575 (146,233)
PERS Unfunded Actuarial Liability 41,305
Maintenance & Operations 50,772 38,600 45,600 12,000 (33,600) Capital Outlay 0 0 0 0 0
TOTAL 590,843 504,075 525,408 403,712 (121,696)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Other Miscellaneous 1,696 1,440 1,440 1,000
Interfund Transfer - - - 152,360
General Fund 589,147 502,635 523,968 250,352
TOTAL 590,843 504,075 525,408 403,712
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Finance Director 1.0 1.0 1.0 1.0
Administrative Supervisor 1.0 1.0 1.0 1.0
Accounting Assistant 2.0 2.0 2.0 1.0
Office Assistant 1.0 1.0 1.0 -
TOTAL 5.0 5.0 5.0 3.0 (2.0)
78 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
35 Actua
Actua
COMMUNITY PARTNER
DEPARTMENTAL SUMMARY
The Community Partner department within the City budget is to provide transparency in the City’s allocation of funding for community service organizations, cultural and historical activities, community events and other activities in which the City Council determines there is a public interest.
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Maintenance & Operations 45,770 12,864 20,000 32,045 12,045 Siskiyou Economic Dev Council 36,000 36,000 36,000 36,000 0 Siskiyou Humane Society 10,460 0 15,000 20,000 5,000
*City Beautification Committee 959 10,000 10,000 5,250 (4,750) Visit Mt. Shasta Marketing 28,800 0 38,400 42,000 3,600 Siskiyou Outdoor Rec Alliance 5,000 5,000 5,000 5,000 0 Mt Shasta Sisson Museum 5,000 3,500 5,000 5,000 0
Visitor’s Bureau 75,000 75,000 75,000 75,000 0
*Collier Interpretive JPA 1,000 1,000 1,000 1,000 0
TOTAL 230,415 143,364 205,400 221,295 55,000
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
General Fund 230,415 143,364 167,000 221,295 54,295
TOTAL 230,415 143,364 167,000 221,295 54,295
79 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
PLANNING AND BUILDING
36 Description
The Planning Department, comprised of the City Planner, is responsible to guide the planned physical development of the City in a manner that enhances the quality of life for residents, businesses, and other community members.
The Planning Department is responsible for maintaining and improving community character with respect to the City’s history, preserving the environment, and providing for and maintaining a strong economic and employment base. The Planning Department is responsible for the City’s General Plan, Zoning Ordinance, and Housing Plan.
The Planning Department provides staff support to the Planning Commission and City Council in support of community development. The Planning Department oversees the day-to-day coordination with the contracted Building Official.
Prior Year Accomplishments
Key Projects and Future Initiatives
80 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
37 Actual
Actual
Actual
PLANNING AND BUILDING DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Planning Personnel 173,567 161,748 144,972 168,860
Building Personnel 0 0 0 155,520
PERS Unfunded Actuarial Liability 25,680
Maintenance & Operations 231,337 335,523 145,700 58,640 Capital Outlay 0 0 0 0 -
TOTAL 404,904 497,271 290,672 408,700
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Planning and Building Fees 123,430 110,500 110,500 141,500 - - General Fund 281,474 386,771 180,172 267,200
TOTAL 404,904 497,271 290,672 386,020
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Director of Planning 1.0 1.0 1.0 1.0
Building Inspector .6 .6
Accounting Assistant .5
TOTAL 1.0 1.0 1.6 2.1 -
81 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
38 FIRE DEPARTMENT
Description
The Fire Department is responsible for meeting the day-to-day fire, rescue, and medical emergency response needs of the residents and visitors of the City of Mt. Shasta. The Fire Department also provides for risk reduction through development and building plans review and approval and the regular inspections of mandated and permitted businesses. The City of Mt. Shasta has automatic aid agreements with surrounding agencies including; Weed, McCloud, Dunsmuir, Castella, Hammond Ranch, CalFire and the U.S. Forest Service as well as mutual aid agreements with all other agencies in the County.
Fund 50
Prior Year Accomplishments
● Responded to 1,023 calls for service
● Maintained standard of emergency response while facing continuous staffing shortages ● Responded to multiple mutual and automatic aid calls to assist neighboring agencies ● Mitigated and contained the Spring Hill Fire while minimizing property loss and environmental impact ● Worked on fuel reduction products with personnel at hand ● Continued work on AFG and Fuels Reduction Grants
● Facilitated communication between the District Board and City Council Members ● Promoted Volunteer Firefighter Goldsberry to the rank of Volunteer Lieutenant ● Retirement of Volunteer EMS Captain Tom Haistings - 12/14/2025 82 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
39 FIRE DEPARTMENT
Key Projects and Future Initiatives
● Working in conjunction with Melo Excavation, continue the fuel hazard mitigation project to reduce wildfire hazard on city properties
● Increase staffing on both the paid and volunteer side ● Develop a plan to have barracks/sleeping quarters for on-duty personnel in the interest of eventually going to a 48/96 schedule.
● Develop a cadet program to encourage high school students to participate in community involvement and explore careers paths in public safety.
● Continue productive communication between District Board Members and City Council to facilitate growth within the department
● Continue to apply and look for grants as they become available. ● Develop equipment replacement plan for ageing fire apparatus. 83 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
40 Actua
Actual
Actua
FIRE DEPARTMENT
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 856,902 732,560 615,273 662,891
PERS Unfunded Actuarial Liability 39,500
Maintenance & Operations 78,796 146,802 83,000 57,085
Fire District Assessment (Fund 50) 121,276 27,660 27,660 30,000 Capital Outlay 0 0 0 0 -
TOTAL 935,698 879,362 698,273 789,476
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Charges for Services 8,692 13,820
Proposition 172 13,455 15,000 15,000 15,000 -
Fire District Assessment (Fund 50) 49,196 50,000 50,000 50,000 Miscellaneous Reimbursements 2,884 -
Fire District Reimbursement 190,000 190,000 190,000 345,000 General Fund 720,667 674,362 493,273 385,656
TOTAL 935,698 879,362 698,273 809,476
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Fire Chief 1.0 1.0 1.0 1.0
Fire Captain 2.0 2.0 1.0 1.0
Fire Engineer - - 1.0 1.0
Firefighter 3.0 3.0 2.0 2.0
TOTAL 6.0 6.0 5.0 5.0
84 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
41 LAW ENFORCEMENT
DEPARTMENT
Description
The Police Department provides efficient and effective police services to the community by promoting a safe environment and improved quality of life through a police-community partnership. The Police Department provides primary law enforcement services including response, traffic enforcement, and criminal investigation. The Police Department is also responsible for parking enforcement, code enforcement, cannabis enforcement, Alcoholic Beverage Control (ABC) license compliance, evidence management, special event coordination, quality of life outreach and enforcement, coordination of POST required training. The Police Department works closely with the schools to ensure student and staff safety including daily patrols during school hours.
Prior Year Accomplishments
Current Status:
• 9 sworn officers, 2 reserve officers ,1 code enforcement officer, • 1-K-9 (Grant and donation funded)
• 24 hour dispatch and 9-1-1 service. 3 Dispatchers and 1 Dispatch Supervisor • $2.5 million overall budget
• $1.6 million from General Fund
• $200k from Cops Funding
• $700k from Prop 64
What Prop 64 pays for 2.9 mil grant with no match over 5 years • 2 full time officer positions
• 1Code enforcement
• 144k for student support program at high school
• 96k for support of Boys and Girls club
Council:
• Parking District Pass Ordinance completed
• Two hour parking
• Changing of hours to prevent overnight camping and abuse of public parking lots. • Taxi Ordinance completed
85 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
42 LAW ENFORCEMENT
DEPARTMENT
Significant Calls
• Assault with great bodily injury, suspect was located and arrested in Weed. • Spring Hill Fire
• ICAC cooperation on a Child pornography case where the suspect claimed to have had over 300 victims over 30-40 years
• Continued clearing of illegal camps to help prevent fire danger. • Attempted stabbing at the city park, suspect was located and taken into custody • Cyber stalking case was taken, a search warrant was issued, and a suspect was arrested. • Officers used technology to identify a serial burglary suspect and take them into custody. • Robbery with great bodily injury, suspect located and arrested. • Shots fired at a Deputy, assisted with pursuit and perimeter that ended in McCloud. • Amber alert child abduction officers were able to track vehicle, locate suspect and safely reunite child with mother.
• DUI hit and run accident where a pedestrian was struck causing major life threatening injuries officers were able to locate the vehicle and the suspect was arrested. • Officer involved shooting where a suspect fired handgun at officers during a traffic stop Community involvement:
• High School football and basketball games
• Elementary School walk and bike event, with hot chocolate • Home coming parade
• Winter magic event
• Halloween walk
• Concert in the park security
• Security for blackberry festival
• DARE
• 4th of July events
• Coffee with a Cop
• K-9 Demo
• Police Department Facebook Page.
86 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
43 LAW ENFORCEMENT
DEPARTMENT
Dispatch Center Call Volume:
• Non emergency phone calls 25,425 or approximately 70 per day • Emergency phone calls 2,244 or approximately 6 per day PD Numbers:
• 7,155 calls for service
• 399 cases
• 162 arrest
• 993 traffic stops
• 309 citations
.
Key Projects and Future Initiatives
• Grant funding in the amount of $365,000 to update the dispatch center. • Anticipated that the grant requirements for the Proposition 64 Cohort 4 funding will be released which the Police Department will again seek to obtain funding for. • Continued focus on providing the best and most professional services to the citizens as possible. • Revise the City emergency operations manual.
87 LAW ENFORCEMENT DEPARTMENT
CITY OF
Mt. Shasta
BUDGET
FY 2026-27
44 Actual
Actual
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel Police 1,001,627 968,535 1,051,768 977,248
Personnel Dispatch 533,741 477,656 558,742 575,890
Personnel Prop 64 Grant (FUND 64) 363,211 84,943 296,196 376,046 Personnel COPS funds (FUND 65) 81,190 0 86,000 155,298
Total Personnel 1,979,769 1,531,134 1,992,706 2,084,476 PERS Unfunded Actuarial Liability 281,645
Maintenance & Operations 444,740 559,570 381,407 443,048 Capital Outlay 133,613 218,700 132,000 0
TOTAL 2,558,122 2,309,404 2,506,113 2,809,169
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Proposition 172 13,455 15,000 15,000 15,000 -
Supplemental Law Enforcement
(COPS Fund 65)
194,663 165,000 194,663 207,585 -
Proposition 64 (Fund 64) 632,107 611,604 611,640 628,908 California Office of Emergency Serv 66,161 0 0 35,000 - Canine Donations 10,000
Other Miscellaneous Revenues 86,582 31,304 51,304 33,750 General Fund 1,565,154 1,486,496 1,633,506 1,878,926
TOTAL 2,558,122 2,309,404 2,506,113 2,809,169
88 LAW ENFORCEMENT DEPARTMENT
CITY OF
Mt. Shasta
BUDGET
FY 2026-27
45 Actual Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Police Chief 1.0 1.0 1.0 1.0
Police Sergeant 2.0 2.0 2.0 2.0
Police Officer 7.0 7.0 6.0 6.0
Community Service Officer 1.0 1.0 1.0 1.0
Police Services Manager 1.0 1.0 1.0 1.0
Police Dispatch Supervisor 1.0 1.0 1.0 1.0
Communications Dispatcher 3.0 3.0 3.0 3.0
TOTAL 16.0 16.0 15.0 15.0
89 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PUBLIC WORKS
46 Description
The Public Works Department provides planning, design, construction, and maintenance of City streets, right-of-way, parking, water, wastewater, and storm drain infrastructure. C oordinates with external transportation and utility agencies to promote orderly development of the City's infrastructure. As well, coordinates the impact of private development with the Planning Department.
Prior Year Accomplishments
Key Projects and Future Initiatives
90 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PUBLIC WORKS
47 Actua
Actual
Actua
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 503,807 563,499 595,955
PERS Unfunded Actuarial Liability 42,275
Maintenance & Operations 174,415 203,730 129.850
Capital Outlay 59,159 5,000
TOTAL 737,381 767,229 773,080
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
User Fees 6,181 5,000 5,000
General Fund 731,200 732,229 768,080
TOTAL 737,381 767,229 773,080
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Public Works Director .8/.2 .8/.2 .8/.2 .8/.2
Public Works Supervisor .5/.5 .5/.5 .5/.5 .5/.5
Senior Maintenance Worker 1.5/.5 1.5/.5 1.5/.5 1.5/.5
Maintenance Worker II and I 3.0/2.0 3.0/2.0 3.0/2.0 3.0/2.0 Senior Mechanic 1.0/0 1.0/0 1.0/0 1.0/0
Chief Plant Operator 0/1.0 0/1.0 0/1.0 0/1.0
Wastewater Plant Operator II and I 0/2.0 0/2.0 0/2.0 0/2.0 Accounting Assistant 0/.5 0/.5
TOTAL General Fund 6.8 6.8 6.8 6.8 -
TOTAL Enterprise Funds 6.2 6.2 6.7 6.7
TOTAL 13.0 13.0 13.5 13.5
91 General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:30PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
30 Drainage Operations Fund
R50 Fines, Forfeitures, Penalties
249.65 257.71 0.00 -43.90 4550 Late Penalties and Interest 0.00 0.00 0.00 0.00 0.00 249.65 257.71 0.00 (43.90) Fines, Forfeitures, Penalties Totals: 0.00 0.00 0.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
0.00 0.00 1,000.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
0.00 0.00 1,000.00 0.00 Use of Money and Property (interest and rental) T 0.00 otals: 0.00 0.00 0.00 0.00 R65 Charges for Services
0.00 0.00 0.00 10,425.00 5575 Connection Capacity Charges 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 10,425.00 Charges for Services Totals: 0.00 1,000.00 1,000.00 0.00 0.00 R70 User Fees
25,345.17 24,423.42 755,100.00 22,755.72 5501 Monthly User Charges 0.00 25,000.00 25,000.00 0.00 0.00 25,345.17 24,423.42 755,100.00 22,755.72 User Fees Totals: 0.00 25,000.00 25,000.00 0.00 0.00 R99 Transfers In
29,166.63 2,200.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 5930 Transfer In from GF 0.00 46,245.00 46,245.00 0.00 0.00 29,166.63 2,200.00 0.00 0.00 Transfers In Totals: 0.00 46,245.00 46,245.00 0.00 0.00 54,761.45 26,881.13 756,100.00 33,136.82 REVENUES TOTALS: 0.00 72,245.00 72,245.00 0.00 0.00 200 Utility Field System Services
GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 1
Proposed 26-27 Enterprise Fund Budget
92 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E00 Personnel, Salaries and Benefits
13,590.59 13,933.14 22,588.00 12,230.26 6001 Salaries Regular Time 0.20 15,000.00 15,000.00 0.00 0.00
90.89 0.00 0.00 0.00 6003 Salaries Overtime 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 119.78 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 342.93 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 1,124.18 1,122.73 0.00 978.72 6010 FICA 0.00 1,300.00 1,300.00 0.00 0.00 1,471.24 1,259.46 0.00 1,150.88 6015 PERS 0.00 1,500.00 1,500.00 0.00 0.00
0.00 0.00 0.00 1,622.00 6016 PERS UFL Annual Payment 0.00 1,200.00 1,200.00 0.00 0.00 3,273.55 4,312.23 0.00 4,116.61 6020 Worker's Compensation Ins 0.00 2,780.00 2,780.00 0.00 0.00
0.00 0.00 0.00 0.00 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 3,248.08 2,460.80 0.00 2,753.89 6025 Health Insurance 0.00 5,185.00 5,185.00 0.00 0.00
0.00 0.00 0.00 0.00 6040 Premium Pay 0.00 640.00 640.00 0.00 0.00
0.00 0.00 0.00 0.00 6041 Call and Cover Pay 0.00 640.00 640.00 0.00 0.00 22,798.53 23,088.36 22,588.00 23,315.07 Personnel, Salaries and Benefits Totals: 0.20 28,245.00 28,245.00 0.00 0.00 E20 Services - Personal and Professional
3,480.00 6,531.25 267,000.00 0.00 7100 Professional Services 0.00 20,000.00 20,000.00 0.00 0.00 29,417.50 0.00 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,000.90 7126 Xpress BP Svc 0.00 1,300.00 1,300.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 2
93 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 1,300.00 1,300.00 0.00 0.00
0.00 1,843.74 0.00 1,837.50 7130 Software Service/Renewal Agree 0.00 1,930.00 1,930.00 0.00 0.00
0.00 2,565.34 0.00 2,744.89 7135 Springbrook Financial System 0.00 2,940.00 2,940.00 0.00 0.00 32,897.50 10,940.33 267,000.00 6,583.29 Services - Personal and Professional Totals: 0.00 27,470.00 27,470.00 0.00 0.00 E30 Insurance Licenses and Fees
1,351.32 1,036.76 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 3,446.10 0.00 1,000.00 0.00 7250 Permits and License 0.00 1,000.00 1,000.00 0.00 0.00 4,797.42 1,036.76 1,000.00 0.00 Insurance Licenses and Fees Totals: 0.00 1,000.00 1,000.00 0.00 0.00 E50 Maintenance and Repairs
4,945.92 409.27 1,000.00 0.00 7520 System Repairs & Maintenance 0.00 1,000.00 1,000.00 0.00 0.00 4,945.92 409.27 1,000.00 0.00 Maintenance and Repairs Totals: 0.00 1,000.00 1,000.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 103.21 7790 Miscellaneous Supplies 0.00 500.00 500.00 0.00 0.00
0.00 0.00 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 103.21 Materials and Supplies Totals: 0.00 500.00 500.00 0.00 0.00 E80 Other miscellaneous
22,610.86 22,242.73 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 6,403.00 11,658.57 15,000.00 5,893.93 9801 Administrative Overhead Alloc 0.00 7,280.00 7,280.00 0.00 0.00
0.00 0.00 0.00 946.11 9802 Insurance Allocation 0.00 1,450.00 1,450.00 0.00 0.00
0.00 0.00 0.00 0.00 9803 Vehicle Insurance Alloc 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 252.11 9805 Employment Insurance Alloc 0.00 300.00 300.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 3
94 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
29,013.86 33,901.30 15,000.00 7,092.15 Other miscellaneous Totals: 0.00 9,030.00 9,030.00 0.00 0.00 E90 Capital outlay
0.00 0.00 400,000.00 664.57 8801 Capital Outlay 0.00 5,000.00 5,000.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 400,000.00 664.57 Capital outlay Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 EXPENDITURES TOTALS: 0.20 72,245.00 72,245.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 DEPARTMENT EXPENSES 0.20 72,245.00 72,245.00 0.00 0.00 (94,453.23) (69,376.02) (706,588.00) (37,758.29) Utility Field System Services Totals: (0.20) (72,245.00) (72,245.00) 0.00 0.00 54,761.45 26,881.13 756,100.00 33,136.82 FUND REVENUES 0.00 72,245.00 72,245.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 FUND EXPENSES 0.20 72,245.00 72,245.00 0.00 0.00 (39,691.78) (42,494.89) 49,512.00 (4,621.47) Drainage Operations Fund Totals: (0.20) 0.00 0.00 0.00 0.00 40 Water Operations Fund
R50 Fines, Forfeitures, Penalties
6,353.16 7,105.43 0.00 8,503.27 4550 Late Penalties and Interest 0.00 10,000.00 10,000.00 0.00 0.00 6,353.16 7,105.43 0.00 8,503.27 Fines, Forfeitures, Penalties Totals: 0.00 10,000.00 10,000.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
203.15 0.00 51,500.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00 37,861.22 43,679.21 0.00 0.00 4509 Other Interest Earnings 0.00 40,000.00 40,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 4
95 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
38,064.37 43,679.21 51,500.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 40,000.00 40,000.00 0.00 0.00 R65 Charges for Services
0.00 0.00 0.00 0.00 5548 Utility Shutoff Service Charge 0.00 0.00 0.00 0.00 0.00 74,813.53 48,645.21 0.00 11,276.53 5549 Special Utility Service Charge 0.00 20,000.00 20,000.00 0.00 0.00 8,413.33 22,099.24 0.00 40,000.00 5550 New Connection Charges 0.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00 0.00 6,445.92 5575 Connection Capacity Charges 0.00 5,000.00 5,000.00 0.00 0.00 83,226.86 70,744.45 0.00 57,722.45 Charges for Services Totals: 0.00 35,000.00 35,000.00 0.00 0.00 R70 User Fees
674,803.05 797,671.95 739,798.00 559,801.51 5501 Monthly User Charges 0.00 700,000.00 700,000.00 0.00 0.00
0.00 0.00 0.00 0.00 5503* User Chgs Outside City Limits 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 5555 Meter Installation Charges 0.00 0.00 0.00 0.00 0.00 674,803.05 797,671.95 739,798.00 559,801.51 User Fees Totals: 0.00 700,000.00 700,000.00 0.00 0.00 R80 Miscellaneous
0.00 0.00 0.00 0.00 5710 Sales of Surplus Property 0.00 0.00 0.00 0.00 0.00
0.00 4,165.33 0.00 -2,167.92 5729 Worker's Comp Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 4,165.33 0.00 (2,167.92) Miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 343,665.76 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 343,665.76 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 802,447.44 1,267,032.13 791,298.00 623,859.31 REVENUES TOTALS: 0.00 785,000.00 785,000.00 0.00 0.00 200 Utility Field System Services
E00 Personnel, Salaries and Benefits
151,402.52 175,627.02 231,010.00 126,928.48 6001 Salaries Regular Time 3.25 180,000.00 180,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 5
96 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
6,857.56 8,139.78 0.00 5,613.35 6003 Salaries Overtime 0.00 8,000.00 8,000.00 0.00 0.00 (4,012.00) 10,896.36 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 8,252.10 0.00 9,170.83 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6007* Salary Diff In Lieu of Benefit 0.00 0.00 0.00 0.00 0.00
0.00 3,712.60 0.00 11,347.35 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6009* Miscellaneous Labor Cost 0.00 0.00 0.00 0.00 0.00 13,028.89 15,834.22 0.00 12,342.86 6010 FICA 0.00 13,025.00 13,025.00 0.00 0.00 25,269.65 14,998.39 0.00 12,265.42 6015 PERS 0.00 14,800.00 14,800.00 0.00 0.00
0.00 13,288.91 0.00 19,315.77 6016 PERS UFL Annual Payment 0.00 26,655.00 26,655.00 0.00 0.00 38,944.75 54,803.17 0.00 43,531.76 6020 Worker's Compensation Ins 0.00 27,775.00 27,775.00 0.00 0.00
0.00 3,922.22 0.00 722.52 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 38,641.82 44,887.86 0.00 41,095.99 6025 Health Insurance 0.00 51,850.00 51,850.00 0.00 0.00
0.00 1,767.44 0.00 4,826.80 6040 Premium Pay 0.00 8,800.00 8,800.00 0.00 0.00
0.00 1,829.98 0.00 5,516.65 6041 Call and Cover Pay 0.00 640.00 640.00 0.00 0.00 270,133.19 357,960.05 231,010.00 292,677.78 Personnel, Salaries and Benefits Totals: 3.25 331,545.00 331,545.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 625.00 6211 Annual Union Clothing Reimb 0.00 935.00 359.00 0.00 0.00 2,825.00 700.00 0.00 3,949.13 6250 Employee Training (NonReimb) 0.00 3,000.00 3,000.00 0.00 0.00 911.00 290.00 0.00 1,754.27 6275 Dues and Publications 0.00 2,000.00 2,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 6
97 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
1,324.49 29.38 9,000.00 1,233.88 6280 Employee Travel & Conference 0.00 5,000.00 5,000.00 0.00 0.00 5,060.49 1,019.38 9,000.00 7,562.28 Employee Related Costs Totals: 0.00 10,935.00 10,359.00 0.00 0.00 E20 Services - Personal and Professional
2,167.25 3,977.50 55,974.00 214.50 7100 Professional Services 0.00 2,000.00 2,000.00 0.00 0.00 378.00 245.27 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 53,438.52 23,709.75 0.00 11,980.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,437.70 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 5,584.13 0.00 7,671.99 7130 Software Service/Renewal Agree 0.00 8,050.00 8,050.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,880.00 2,880.00 0.00 0.00 1,360.00 0.00 0.00 0.00 7143 City Attorney NonRoutine 0.00 0.00 0.00 0.00 0.00 3,627.00 0.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00
0.00 161.00 0.00 0.00 7150* Public Notice Publication 0.00 0.00 0.00 0.00 0.00 11,805.56 13,778.99 0.00 12,512.10 7180 Contract Labratory Analysis 0.00 15,000.00 15,000.00 0.00 0.00 72,776.33 50,021.96 55,974.00 38,561.19 Services - Personal and Professional Totals: 0.00 35,730.00 35,730.00 0.00 0.00 E30 Insurance Licenses and Fees
16,014.88 20,118.36 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7220 Property Damage Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7245* SelfInsured Deductible Losses 0.00 0.00 0.00 0.00 0.00 11,414.43 7,728.23 33,425.00 22,048.08 7250 Permits and License 0.00 22,000.00 22,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 7
98 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
416.62 424.62 0.00 431.54 7280 County Property Taxes 0.00 600.00 0.00 0.00 0.00 27,845.93 28,271.21 33,425.00 22,479.62 Insurance Licenses and Fees Totals: 0.00 22,600.00 22,000.00 0.00 0.00 E40 Facilities
10,350.22 15,234.98 18,300.00 9,828.97 7310 Utilities Elec & Heating Oil 0.00 12,000.00 12,000.00 0.00 0.00 4,458.09 3,455.23 0.00 3,209.59 7320 Telephone Expense 0.00 3,500.00 3,500.00 0.00 0.00
0.00 996.00 0.00 1,992.00 7321 Internet Access 0.00 2,000.00 2,000.00 0.00 0.00 3,948.24 0.00 0.00 0.00 7322* Service fee 0.00 0.00 0.00 0.00 0.00 18,756.55 19,686.21 18,300.00 15,030.56 Facilities Totals: 0.00 17,500.00 17,500.00 0.00 0.00 E50 Maintenance and Repairs
312.31 233.40 0.00 326.33 7410 Heavy Equipment Maintenance 0.00 400.00 400.00 0.00 0.00 276.48 198.14 0.00 20.23 7420 Shop Equipment Maintenance 0.00 250.00 250.00 0.00 0.00 891.39 1,336.09 0.00 621.69 7430 Vehicle Maintenance 0.00 1,000.00 1,000.00 0.00 0.00
56.55 1,431.89 0.00 0.00 7435 Tires and Chains Maintenance 0.00 500.00 500.00 0.00 0.00 15,265.02 14,878.26 0.00 12,298.47 7440 Fuel and Oil Maintenance 0.00 13,000.00 13,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7460 Radio & Communications Maint 0.00 0.00 0.00 0.00 0.00 389.56 86.29 0.00 179.69 7470 Building Maintenance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 31,012.69 80,077.42 88,000.00 65,116.84 7520 System Repairs & Maintenance 0.00 90,000.00 90,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7550 New Connections Expense 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 8
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48,204.00 98,241.49 88,000.00 78,563.25 Maintenance and Repairs Totals: 0.00 105,150.00 105,150.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 77.03 7340 Postage & Shipping Expenses 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 24.45 7710 Office Supplies 0.00 100.00 100.00 0.00 0.00
0.00 0.00 0.00 619.29 7712 Printing Service & Supplies 0.00 700.00 700.00 0.00 0.00 2,269.60 3,354.58 0.00 2,056.77 7750 Roadway Maintenance Materials 0.00 3,000.00 3,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7770 Janitorial & Cleaning Supplies 0.00 0.00 0.00 0.00 0.00
30.08 93.55 11,700.00 0.00 7790 Miscellaneous Supplies 0.00 1,000.00 1,000.00 0.00 0.00 1,049.00 3,700.49 0.00 758.48 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 56.04 0.00 0.00 7811 Tool Expense 0.00 0.00 0.00 0.00 0.00
0.00 1,316.88 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 4,191.66 537.38 0.00 893.89 7820 Safety Equipment 0.00 2,500.00 2,500.00 0.00 0.00 1,286.20 1,136.70 0.00 172.72 7825 Personal Safety Clothing&Maint 0.00 500.00 500.00 0.00 0.00
0.00 213.12 0.00 306.22 7826 Garment Rental/Cleaning 0.00 0.00 0.00 0.00 0.00 8,826.54 10,408.74 11,700.00 4,908.85 Materials and Supplies Totals: 0.00 7,800.00 7,800.00 0.00 0.00 E70 Debt Service
828.85 826.08 9,824.00 404.76 8100 Interest on Debt 0.00 600.00 600.00 0.00 0.00 3,276.62 3,260.13 0.00 1,601.16 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8150 Principal Payments 0.00 2,400.00 2,400.00 0.00 0.00 4,105.47 4,086.21 9,824.00 2,005.92 Debt Service Totals: 0.00 3,000.00 3,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 9
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E80 Other miscellaneous
566,132.24 643,405.54 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 99,552.00 156,911.59 65,000.00 92,723.35 9801 Administrative Overhead Alloc 0.00 113,645.00 113,645.00 0.00 0.00
0.00 0.00 0.00 20,171.82 9802 Insurance Allocation 0.00 30,865.00 30,865.00 0.00 0.00
0.00 0.00 0.00 0.00 9803 Vehicle Insurance Alloc 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 16,838.21 9804 Property Insurance Alloc 0.00 18,930.00 18,930.00 0.00 0.00
0.00 0.00 0.00 2,222.93 9805 Employment Insurance Alloc 0.00 2,665.00 2,665.00 0.00 0.00 665,684.24 800,317.13 65,000.00 131,956.31 Other miscellaneous Totals: 0.00 166,105.00 166,105.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 3,322.82 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8802 Capital OutlayHeavy Equipment 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8803 Capital Outlay Vehicles 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,322.82 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 EXPENDITURES TOTALS: 3.25 700,365.00 699,189.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 10
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0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 DEPARTMENT EXPENSES 3.25 700,365.00 699,189.00 0.00 0.00 (1,121,392.74) (1,370,012.38) (522,233.00) (597,068.58) Utility Field System Services Totals: (3.25) (700,365.00) (699,189.00) 0.00 0.00 802,447.44 1,267,032.13 791,298.00 623,859.31 FUND REVENUES 0.00 785,000.00 785,000.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 FUND EXPENSES 3.25 700,365.00 699,189.00 0.00 0.00 (318,945.30) (102,980.25) 269,065.00 26,790.73 Water Operations Fund Totals: (3.25) 84,635.00 85,811.00 0.00 0.00 41 Water Improvements Fund
912 Water Dist System
R40 State Subventions and Grants ( Intergovernmental )
0.00 184,000.00 0.00 2,424,736.00 4290 Other State Grants 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 REVENUES TOTALS: 0.00 2,500,000.00 2,500,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 2,829,371.37 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 10,500.00 7111 Grant General Admin 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7112 Grant Administration Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 400,960.00 7120 Construction Management Engr 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 2,500,000.00 2,500,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 11
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0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 EXPENDITURES TOTALS: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 DEPARTMENT REVENUES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 DEPARTMENT EXPENSES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 (816,095.37) Water Dist System Totals: 0.00 0.00 0.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 FUND REVENUES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 FUND EXPENSES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 (816,095.37) Water Improvements Fund Totals: 0.00 0.00 0.00 0.00 0.00 45 WasteWater Operations Fund
R50 Fines, Forfeitures, Penalties
21,660.51 21,921.85 0.00 21,398.11 4550 Late Penalties and Interest 0.00 24,000.00 24,000.00 0.00 0.00 21,660.51 21,921.85 0.00 21,398.11 Fines, Forfeitures, Penalties Totals: 0.00 24,000.00 24,000.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
2,499.12 5,408.46 23,000.00 0.00 4505 LAIF Interest Earnings 0.00 5,200.00 5,200.00 0.00 0.00 2,499.12 5,408.46 23,000.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 5,200.00 5,200.00 0.00 0.00 R65 Charges for Services
0.00 24,117.32 14,000.00 21,909.04 5510 Title 22 Charges 0.00 22,500.00 22,500.00 0.00 0.00
0.00 0.00 0.00 1,200.00 5549 Special Utility Service Charge 0.00 0.00 0.00 0.00 0.00 8,634.17 8,160.12 0.00 42,972.70 5550 New Connection Charges 0.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00 0.00 5,031.20 5575 Connection Capacity Charges 0.00 2,000.00 2,000.00 0.00 0.00 8,634.17 32,277.44 14,000.00 71,112.94 Charges for Services Totals: 0.00 34,500.00 34,500.00 0.00 0.00 R70 User Fees
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2,419,333.44 2,444,146.01 2,613,798.00 1,917,469.79 5501 Monthly User Charges 0.00 2,500,000.00 2,500,000.00 0.00 0.00 2,419,333.44 2,444,146.01 2,613,798.00 1,917,469.79 User Fees Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00 R80 Miscellaneous
0.00 0.00 0.00 0.00 5710 Sales of Surplus Property 0.00 0.00 0.00 0.00 0.00
0.00 4,165.32 0.00 2,167.89 5729 Worker's Comp Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 1,044.54 5791* Sewer Lein Receipts 0.00 0.00 0.00 0.00 0.00
0.00 4,165.32 0.00 3,212.43 Miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 2,452,127.24 2,507,919.08 2,650,798.00 2,013,193.27 REVENUES TOTALS: 0.00 2,563,700.00 2,563,700.00 0.00 0.00 200 Utility Field System Services
E00 Personnel, Salaries and Benefits
63,390.40 54,848.80 189,894.00 74,902.94 6001 Salaries Regular Time 1.25 92,480.00 92,480.00 0.00 0.00 5,779.35 5,290.13 0.00 2,082.28 6003 Salaries Overtime 0.00 5,000.00 5,000.00 0.00 0.00
51.00 13,454.84 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 8,252.09 0.00 9,286.77 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 3,712.60 0.00 11,538.36 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 15,071.55 5,951.28 0.00 8,319.79 6010 FICA 0.00 8,030.00 8,030.00 0.00 0.00 9,017.89 5,420.84 0.00 8,179.28 6015 PERS 0.00 9,090.00 9,090.00 0.00 0.00
0.00 7,099.44 0.00 6,981.27 6016 PERS UFL Annual Payment 0.00 18,055.00 18,055.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 13
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18,525.51 18,098.97 0.00 23,353.90 6020 Worker's Compensation Ins 0.00 17,125.00 17,125.00 0.00 0.00
0.00 3,922.32 0.00 722.52 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 18,372.79 20,431.21 0.00 26,584.21 6025 Health Insurance 0.00 31,970.00 31,970.00 0.00 0.00
0.00 1,767.41 0.00 4,827.12 6040 Premium Pay 0.00 3,925.00 3,925.00 0.00 0.00
0.00 1,830.05 0.00 5,516.76 6041 Call and Cover Pay 0.00 9,715.00 9,715.00 0.00 0.00 130,208.49 150,079.98 189,894.00 182,295.20 Personnel, Salaries and Benefits Totals: 1.25 195,390.00 195,390.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 623.96 6211 Annual Union Clothing Reimb 0.00 935.00 935.00 0.00 0.00
0.00 0.00 0.00 1,331.66 6250 Employee Training (NonReimb) 0.00 1,500.00 1,500.00 0.00 0.00
0.00 0.00 0.00 1,215.27 6275 Dues and Publications 0.00 1,500.00 1,500.00 0.00 0.00
35.06 29.38 3,000.00 0.00 6280 Employee Travel & Conference 0.00 1,500.00 1,500.00 0.00 0.00
35.06 29.38 3,000.00 3,170.89 Employee Related Costs Totals: 0.00 5,435.00 5,435.00 0.00 0.00 E20 Services - Personal and Professional
6,667.25 0.00 19,000.00 468.00 7100 Professional Services 0.00 2,000.00 2,000.00 0.00 0.00 150.00 245.27 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 4,319.00 3,214.50 0.00 1,119.00 7115 Engineering Consultant Svcs 0.00 2,500.00 2,500.00 0.00 0.00
0.00 0.00 0.00 2,862.99 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 1,843.73 0.00 4,291.59 7130 Software Service/Renewal Agree 0.00 4,500.00 4,500.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,935.00 2,935.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 14
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0.00 0.00 0.00 0.00 7140 City Attorney Contract 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7143 City Attorney NonRoutine 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00 11,136.25 7,868.82 19,000.00 11,486.48 Services - Personal and Professional Totals: 0.00 19,735.00 19,735.00 0.00 0.00 E30 Insurance Licenses and Fees
6,756.41 10,490.98 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 7,206.43 7,003.23 24,633.00 1,689.00 7250 Permits and License 0.00 5,000.00 5,000.00 0.00 0.00 13,962.84 17,494.21 24,633.00 1,689.00 Insurance Licenses and Fees Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E40 Facilities
1,345.23 1,624.19 6,000.00 1,513.66 7310 Utilities Elec & Heating Oil 0.00 2,000.00 2,000.00 0.00 0.00 4,458.10 3,439.11 0.00 2,343.26 7320 Telephone Expense 0.00 3,000.00 3,000.00 0.00 0.00
0.00 996.00 0.00 498.00 7321 Internet Access 0.00 1,000.00 1,000.00 0.00 0.00 5,803.33 6,059.30 6,000.00 4,354.92 Facilities Totals: 0.00 6,000.00 6,000.00 0.00 0.00 E50 Maintenance and Repairs
1,605.09 5,500.59 0.00 4,765.29 7410 Heavy Equipment Maintenance 0.00 8,000.00 8,000.00 0.00 0.00 274.49 0.00 0.00 20.23 7420 Shop Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 2,679.84 1,823.43 0.00 4,597.72 7430 Vehicle Maintenance 0.00 5,000.00 5,000.00 0.00 0.00 116.55 1,431.90 0.00 1,134.21 7435 Tires and Chains Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 4,754.59 4,180.91 0.00 6,023.06 7440 Fuel and Oil Maintenance 0.00 5,000.00 5,000.00 0.00 0.00 490.03 109.66 0.00 318.03 7470 Building Maintenance 0.00 400.00 400.00 0.00 0.00
0.00 0.00 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 15
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14,510.33 5,802.11 25,500.00 12,309.12 7520 System Repairs & Maintenance 0.00 15,000.00 15,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7550 New Connections Expense 0.00 0.00 0.00 0.00 0.00 24,430.92 18,848.60 25,500.00 29,167.66 Maintenance and Repairs Totals: 0.00 35,400.00 35,400.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 412.85 7712 Printing Service & Supplies 0.00 0.00 0.00 0.00 0.00 2,070.93 1,494.62 0.00 1,012.96 7750 Roadway Maintenance Materials 0.00 2,500.00 2,500.00 0.00 0.00
0.00 72.62 0.00 0.00 7770 Janitorial & Cleaning Supplies 0.00 0.00 0.00 0.00 0.00
53.50 0.00 6,600.00 0.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00 1,110.44 1,140.90 0.00 612.27 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 4,131.08 883.55 0.00 1,090.81 7820 Safety Equipment 0.00 3,000.00 3,000.00 0.00 0.00 2,033.35 1,231.30 0.00 172.72 7825 Personal Safety Clothing&Maint 0.00 1,000.00 1,000.00 0.00 0.00
0.00 213.12 0.00 306.22 7826 Garment Rental/Cleaning 0.00 0.00 0.00 0.00 0.00 9,399.30 5,036.11 6,600.00 3,607.83 Materials and Supplies Totals: 0.00 6,500.00 6,500.00 0.00 0.00 E70 Debt Service
101,372.55 100,159.64 0.00 36,356.89 8100 Interest on Debt 0.00 104,030.00 104,030.00 0.00 0.00 7,149.00 7,113.00 0.00 3,493.44 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 1,077,901.00 0.00 8150 Principal Payments 0.00 144,100.00 144,100.00 0.00 0.00 108,521.55 107,272.64 1,077,901.00 39,850.33 Debt Service Totals: 0.00 248,130.00 248,130.00 0.00 0.00 E80 Other miscellaneous
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0.00 918,330.71 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 49,528.00 75,428.32 75,000.00 53,605.76 9801 Administrative Overhead Alloc 0.00 65,488.00 65,488.00 0.00 0.00
0.00 0.00 0.00 10,875.51 9802 Insurance Allocation 0.00 16,640.00 16,640.00 0.00 0.00
0.00 0.00 0.00 1,897.50 9803 Vehicle Insurance Alloc 0.00 2,275.00 2,275.00 0.00 0.00
0.00 0.00 0.00 355.58 9805 Employment Insurance Alloc 0.00 2,135.00 2,135.00 0.00 0.00 49,528.00 993,759.03 75,000.00 66,734.35 Other miscellaneous Totals: 0.00 86,538.00 86,538.00 0.00 0.00 E90 Capital outlay
0.00 0.00 60,000.00 2,658.26 8801 Capital Outlay 0.00 5,000.00 5,000.00 0.00 0.00
0.00 0.00 0.00 0.00 8802 Capital OutlayHeavy Equipment 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8803 Capital Outlay Vehicles 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 60,000.00 2,658.26 Capital outlay Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 353,025.74 1,306,448.07 1,487,528.00 345,014.92 EXPENDITURES TOTALS: 1.25 613,128.00 613,128.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 353,025.74 1,306,448.07 1,487,528.00 345,014.92 DEPARTMENT EXPENSES 1.25 613,128.00 613,128.00 0.00 0.00 (353,025.74) (1,306,448.07) (1,487,528.00) (345,014.92) Utility Field System Services Totals: (1.25) (613,128.00) (613,128.00) 0.00 0.00 250 Utility Plant Operations
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E00 Personnel, Salaries and Benefits
183,364.79 193,042.32 358,226.00 186,748.71 6001 Salaries Regular Time 3.00 226,885.00 226,885.00 0.00 0.00 35,989.24 30,512.47 0.00 24,129.42 6003 Salaries Overtime 0.00 30,000.00 30,000.00 0.00 0.00
0.00 24,048.60 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 6,763.78 0.00 13,598.29 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 5,013.28 0.00 18,573.31 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 18,036.00 19,307.35 0.00 20,712.87 6010 FICA 0.00 22,480.00 22,480.00 0.00 0.00 27,372.22 19,869.71 0.00 21,880.47 6015 PERS 0.00 25,255.00 25,255.00 0.00 0.00
0.00 19,364.77 0.00 25,589.33 6016 PERS UFL Annual Payment 0.00 48,305.00 48,305.00 0.00 0.00 52,225.28 68,277.01 0.00 68,260.84 6020 Worker's Compensation Ins 0.00 54,000.00 54,000.00 0.00 0.00
0.00 0.00 0.00 0.00 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 51,808.90 47,539.86 0.00 38,169.81 6025 Health Insurance 0.00 39,985.00 39,985.00 0.00 0.00
0.00 3,480.61 0.00 12,526.05 6040 Premium Pay 0.00 15,390.00 15,390.00 0.00 0.00
0.00 5,490.00 0.00 16,550.00 6041 Call and Cover Pay 0.00 19,240.00 19,240.00 0.00 0.00 368,796.43 442,709.76 358,226.00 446,739.10 Personnel, Salaries and Benefits Totals: 3.00 481,540.00 481,540.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 375.00 6211 Annual Union Clothing Reimb 0.00 1,125.00 1,125.00 0.00 0.00 375.00 601.00 0.00 820.00 6240 Physical Examinations 0.00 750.00 750.00 0.00 0.00
94.14 0.00 0.00 0.00 6245 Employee Recruitment Expense 0.00 0.00 0.00 0.00 0.00 339.00 4,070.00 4,050.00 279.00 6250 Employee Training (NonReimb) 0.00 3,000.00 3,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 18
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
635.00 4,023.00 0.00 365.00 6275 Dues and Publications 0.00 1,000.00 1,000.00 0.00 0.00 1,331.60 0.00 0.00 719.34 6280 Employee Travel & Conference 0.00 1,000.00 1,000.00 0.00 0.00 2,774.74 8,694.00 4,050.00 2,558.34 Employee Related Costs Totals: 0.00 6,875.00 6,875.00 0.00 0.00 E20 Services - Personal and Professional
6,871.17 620.00 68,800.00 17,288.00 7100 Professional Services 0.00 20,000.00 20,000.00 0.00 0.00 12,482.41 6,506.88 0.00 0.00 7110 Contract Services 0.00 30,000.00 30,000.00 0.00 0.00 3,930.63 37,579.15 0.00 27,575.50 7115 Engineering Consultant Svcs 0.00 35,000.00 35,000.00 0.00 0.00
0.00 0.00 0.00 2,885.12 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 7,940.63 0.00 8,417.42 7130 Software Service/Renewal Agree 0.00 8,840.00 8,840.00 0.00 0.00
0.00 140.00 0.00 4,012.00 7131* Apex Technology Svc Support 0.00 0.00 0.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,935.00 2,935.00 0.00 0.00
0.00 500.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00
0.00 960.00 0.00 772.35 7175 Janitorial Services 0.00 1,000.00 1,000.00 0.00 0.00
0.00 129.86 0.00 0.00 7177 Water Delivery Service 0.00 0.00 0.00 0.00 0.00 45,078.06 56,182.61 0.00 26,721.46 7180 Contract Labratory Analysis 0.00 35,000.00 35,000.00 0.00 0.00 68,362.27 113,124.45 68,800.00 90,416.75 Services - Personal and Professional Totals: 0.00 140,575.00 140,575.00 0.00 0.00 E30 Insurance Licenses and Fees
36,424.60 31,804.42 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 22,147.27 20,387.84 94,400.00 22,738.30 7250 Permits and License 0.00 30,000.00 30,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 19
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
940.18 940.44 0.00 937.98 7280 County Property Taxes 0.00 1,500.00 1,500.00 0.00 0.00 59,512.05 53,132.70 94,400.00 23,676.28 Insurance Licenses and Fees Totals: 0.00 31,500.00 31,500.00 0.00 0.00 E40 Facilities
145,683.10 125,576.59 99,700.00 110,015.23 7310 Utilities Elec & Heating Oil 0.00 140,000.00 140,000.00 0.00 0.00 1,566.50 1,991.25 0.00 1,485.00 7311 Utilities Security Alarms 0.00 2,000.00 2,000.00 0.00 0.00 8,045.39 4,254.95 0.00 2,367.28 7320 Telephone Expense 0.00 3,000.00 3,000.00 0.00 0.00
0.00 3,140.23 0.00 2,510.00 7321 Internet Access 0.00 3,000.00 3,000.00 0.00 0.00 155,294.99 134,963.02 99,700.00 116,377.51 Facilities Totals: 0.00 148,000.00 148,000.00 0.00 0.00 E50 Maintenance and Repairs
547.48 1,527.22 0.00 481.43 7410 Heavy Equipment Maintenance 0.00 1,000.00 1,000.00 0.00 0.00 344.57 5.70 0.00 1,671.00 7420 Shop Equipment Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 958.46 630.56 0.00 770.11 7430 Vehicle Maintenance 0.00 1,000.00 1,000.00 0.00 0.00
83.73 65.00 0.00 0.00 7435 Tires and Chains Maintenance 0.00 0.00 0.00 0.00 0.00 4,450.46 9,342.20 0.00 6,996.34 7440 Fuel and Oil Maintenance 0.00 5,000.00 5,000.00 0.00 0.00
0.00 1,142.68 0.00 0.00 7460 Radio & Communications Maint 0.00 0.00 0.00 0.00 0.00 4,442.99 3,546.07 0.00 625.79 7470 Building Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 1,044.36 601.55 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 54,743.53 22,958.86 20,650.00 13,973.22 7510 Plant Repairs & Maintenance 0.00 21,000.00 21,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7511 DAF Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 66,615.58 39,819.84 20,650.00 24,517.89 Maintenance and Repairs Totals: 0.00 32,000.00 32,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 20
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E60 Materials and Supplies
0.00 673.76 0.00 490.06 7340 Postage & Shipping Expenses 0.00 750.00 750.00 0.00 0.00
0.00 0.00 0.00 94.05 7535 Landfill Dump Fees 0.00 0.00 0.00 0.00 0.00
0.00 88,118.28 0.00 302,099.09 7536 Sludge Removal Expense 0.00 200,000.00 200,000.00 0.00 0.00 4,195.14 900.54 0.00 83.61 7710 Office Supplies 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 928.92 7712 Printing Service & Supplies 0.00 0.00 0.00 0.00 0.00 21,266.45 20,139.74 0.00 10,764.52 7740 Laboratory Supplies/Equipment 0.00 18,000.00 18,000.00 0.00 0.00 43,980.26 42,817.91 0.00 16,175.42 7745 Plant Treatment Chemicals 0.00 15,000.00 15,000.00 0.00 0.00 604.13 550.26 0.00 153.03 7770 Janitorial & Cleaning Supplies 0.00 300.00 300.00 0.00 0.00 165.94 162.36 71,400.00 0.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 36.12 7791 Misc Food Expense 0.00 0.00 0.00 0.00 0.00 3,706.50 1,731.51 0.00 42.90 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 4,472.56 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 370.20 35.51 0.00 6.11 7820 Safety Equipment 0.00 300.00 300.00 0.00 0.00 1,125.00 1,180.90 0.00 759.93 7825 Personal Safety Clothing&Maint 0.00 1,200.00 1,200.00 0.00 0.00 75,413.62 160,783.33 71,400.00 331,633.76 Materials and Supplies Totals: 0.00 236,550.00 236,550.00 0.00 0.00 E70 Debt Service
613,898.16 489,595.47 164,231.00 0.00 8100 Interest on Debt 0.00 190,135.00 190,135.00 0.00 0.00
0.00 (170,121.00) 0.00 0.00 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8150 Principal Payments 0.00 271,107.00 271,107.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 21
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613,898.16 319,474.47 164,231.00 0.00 Debt Service Totals: 0.00 461,242.00 461,242.00 0.00 0.00 E80 Other miscellaneous
0.00 0.00 0.00 0.00 8160 Bad Debt 0.00 0.00 0.00 0.00 0.00 662,664.96 0.00 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 157,066.00 268,494.82 116,000.00 214,662.16 9801 Administrative Overhead Alloc 0.00 253,383.00 253,383.00 0.00 0.00
0.00 0.00 0.00 31,777.28 9802 Insurance Allocation 0.00 48,625.00 48,625.00 0.00 0.00
0.00 0.00 0.00 534.47 9803 Vehicle Insurance Alloc 0.00 640.00 640.00 0.00 0.00
0.00 0.00 0.00 77,800.80 9804 Property Insurance Alloc 0.00 87,460.00 87,460.00 0.00 0.00
0.00 0.00 0.00 4,595.81 9805 Employment Insurance Alloc 0.00 3,805.00 3,805.00 0.00 0.00 819,730.96 268,494.82 116,000.00 329,370.52 Other miscellaneous Totals: 0.00 393,913.00 393,913.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 5,316.52 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 5,316.52 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 2,230,398.80 1,541,196.39 997,457.00 1,370,606.67 EXPENDITURES TOTALS: 3.00 1,932,195.00 1,932,195.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 2,230,398.80 1,541,196.39 997,457.00 1,370,606.67 DEPARTMENT EXPENSES 3.00 1,932,195.00 1,932,195.00 0.00 0.00 (2,230,398.80) (1,541,196.39) (997,457.00) (1,370,606.67) Utility Plant Operations Totals: (3.00) (1,932,195.00) (1,932,195.00) 0.00 0.00 2,452,127.24 2,507,919.08 2,650,798.00 2,013,193.27 FUND REVENUES 0.00 2,563,700.00 2,563,700.00 0.00 0.00 2,583,424.54 2,847,644.46 2,484,985.00 1,715,621.59 FUND EXPENSES 4.25 2,545,323.00 2,545,323.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 22
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(131,297.30) (339,725.38) 165,813.00 297,571.68 WasteWater Operations Fund Totals: (4.25) 18,377.00 18,377.00 0.00 0.00 3,309,336.13 3,985,832.34 4,198,196.00 5,094,925.40 REPORT REVENUES 0.00 5,920,945.00 5,920,945.00 0.00 0.00 3,799,270.51 4,287,032.86 3,713,806.00 5,591,279.83 REPORT EXPENSES 7.70 5,817,933.00 5,816,757.00 0.00 0.00 (489,934.38) (301,200.52) 484,390.00 (496,354.43) REPORT TOTALS: (7.70) 103,012.00 104,188.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 23
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General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:34PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
21 Transportation Projects Fund
R55 Use of Money and Property (interest and rental)
0.00 0.00 0.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 921 STIP Tran Proj-MtS Blvd Rehab
R40 State Subventions and Grants ( Intergovernmental )
18,719.12 225,381.35 0.00 34,100.00 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 1,074.87 0.00 61.21 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 82.22 0.00 4.69 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 84.59 0.00 4.87 6015 PERS 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 1
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0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 173.29 0.00 0.00 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 1,414.97 0.00 70.77 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 206,167.60 0.00 34,100.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 18,719.12 20,770.50 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7120 Construction Management Engr 0.00 0.00 0.00 0.00 0.00 18,719.12 226,938.10 0.00 34,100.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 (228,353.07) 0.00 0.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 (228,353.07) 0.00 0.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 228,353.07 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 228,353.07 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 228,353.07 0.00 34,170.77 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 18,719.12 228,353.07 0.00 34,170.77 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (2,971.72) 0.00 (70.77) STIP Tran Proj-MtS Blvd Rehab Totals: 0.00 0.00 0.00 0.00 0.00 922 STIP Tran Proj-Lake St
R40 State Subventions and Grants ( Intergovernmental )
0.00 3,334.50 0.00 0.00 4290 Other State Grants 0.00 2,050,000.00 2,050,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 3,334.50 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 2,050,000.00 2,050,000.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5928 Transfer In from GT 0.00 100,000.00 100,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers In Totals: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 3,334.50 0.00 0.00 REVENUES TOTALS: 0.00 2,150,000.00 2,150,000.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 1,345.31 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 102.94 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 107.08 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 1,555.33 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 3,334.50 0.00 21,621.09 7100 Professional Services 0.00 150,000.00 150,000.00 0.00 0.00
0.00 3,334.50 0.00 21,621.09 Services - Personal and Professional Totals: 0.00 150,000.00 150,000.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 2,000,000.00 2,000,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 2,000,000.00 2,000,000.00 0.00 0.00
0.00 3,334.50 0.00 23,176.42 EXPENDITURES TOTALS: 0.00 2,150,000.00 2,150,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 3
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 3,334.50 0.00 0.00 DEPARTMENT REVENUES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 3,334.50 0.00 23,176.42 DEPARTMENT EXPENSES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 0.00 0.00 (23,176.42) STIP Tran Proj-Lake St Totals: 0.00 0.00 0.00 0.00 0.00 924 Lake St-CS Caltrans Sust Comm
R40 State Subventions and Grants ( Intergovernmental )
0.00 101,962.94 0.00 36,655.06 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 101,962.94 0.00 36,655.06 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 6,151.34 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 6,151.34 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 36,655.06 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 4,113.64 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 308.01 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 272.58 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 434.48 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 5,128.71 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 108,114.28 0.00 46,840.90 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 46,840.90 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 4
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 (108,114.28) 0.00 0.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 (108,114.28) 0.00 0.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 51,969.61 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 36,655.06 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 51,969.61 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (15,314.55) Lake St-CS Caltrans Sust Comm Totals: 0.00 0.00 0.00 0.00 0.00 925 FHWA - SS4A 2125-0675
R45 Federal Grants
0.00 126,304.39 0.00 0.00 4790 Federal Grants in Aid 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 Federal Grants Totals: 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 3,884.26 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 277.18 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 231.20 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 464.87 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 5
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0.00 0.00 0.00 4,857.51 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 157,880.49 0.00 9,880.05 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 9,880.05 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 14,737.56 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 14,737.56 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (31,576.10) 0.00 (14,737.56) FHWA - SS4A 2125-0675 Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 462,365.98 0.00 70,755.06 FUND REVENUES 0.00 2,150,000.00 2,150,000.00 0.00 0.00 18,719.12 497,682.34 0.00 124,054.36 FUND EXPENSES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 (35,316.36) 0.00 (53,299.30) Transportation Projects Fund Totals: 0.00 0.00 0.00 0.00 0.00 28 Gas Tax - Sec. 2107.5 - Engr
R10 Taxes
0.00 18,957.00 0.00 41,803.00 4259 Gas Tax Section 2107 SR 0.00 0.00 0.00 0.00 0.00
0.00 18,957.00 0.00 41,803.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
31.11 1,375.95 0.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
31.11 1,375.95 0.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 0.00 0.00 0.00 0.00
31.11 20,332.95 0.00 41,803.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 18,957.00 0.00 41,803.00 9925 Transfers Out Snow Removal 0.00 0.00 0.00 0.00 0.00
0.00 18,957.00 0.00 41,803.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 6
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Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 18,957.00 0.00 41,803.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 123 Gas Tax - Sec. 2103
R10 Taxes
0.00 30,915.76 0.00 25,048.14 4253 Traffic Cong Relief-Sec2103 0.00 31,000.00 31,000.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 Taxes Totals: 0.00 31,000.00 31,000.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 REVENUES TOTALS: 0.00 31,000.00 31,000.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8825 Road Construction Projects 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 DEPARTMENT REVENUES 0.00 31,000.00 31,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 Gas Tax - Sec. 2103 Totals: 0.00 31,000.00 31,000.00 0.00 0.00 125 (No Description)
R10 Taxes
0.00 20,155.90 0.00 16,234.57 4255 Gas Tax Section 2105 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 Taxes Totals: 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 REVENUES TOTALS: 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 DEPARTMENT REVENUES 0.00 20,000.00 20,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 (No Description) Totals: 0.00 20,000.00 20,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 7
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Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
126 (No Description)
R10 Taxes
0.00 21,215.31 0.00 17,208.99 4256 Gas Tax Section 2106 0.00 22,000.00 22,000.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 Taxes Totals: 0.00 22,000.00 22,000.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 REVENUES TOTALS: 0.00 22,000.00 22,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 28,130.00 7110 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 28,130.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 54,675.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 54,675.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 54,675.00 0.00 28,130.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 DEPARTMENT REVENUES 0.00 22,000.00 22,000.00 0.00 0.00
0.00 54,675.00 0.00 28,130.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (33,459.69) 0.00 (10,921.01) (No Description) Totals: 0.00 22,000.00 22,000.00 0.00 0.00 127 (No Description)
R10 Taxes
0.00 26,738.17 0.00 21,393.54 4257 Gas Tax Section 2107 0.00 25,000.00 25,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 Taxes Totals: 0.00 25,000.00 25,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 REVENUES TOTALS: 0.00 25,000.00 25,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 24,979.12 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 24,979.12 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 8
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Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E90 Capital outlay
0.00 0.00 0.00 0.00 8825 Road Construction Projects 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9921 Transfer Out to Transp Project 0.00 100,000.00 100,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 24,979.12 0.00 0.00 EXPENDITURES TOTALS: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 DEPARTMENT REVENUES 0.00 25,000.00 25,000.00 0.00 0.00
0.00 24,979.12 0.00 0.00 DEPARTMENT EXPENSES 0.00 100,000.00 100,000.00 0.00 0.00
0.00 1,759.05 0.00 21,393.54 (No Description) Totals: 0.00 (75,000.00) (75,000.00) 0.00 0.00 128 (No Description)
R10 Taxes
0.00 7,500.00 0.00 5,500.00 4258 Gas Tax Section 2107 5 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 Taxes Totals: 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 REVENUES TOTALS: 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 DEPARTMENT REVENUES 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 (No Description) Totals: 0.00 1,000.00 1,000.00 0.00 0.00 129 (No Description)
R40 State Subventions and Grants ( Intergovernmental )
0.00 88,443.98 0.00 43,979.46 4261 Road Maint & Rehab 0.00 88,500.00 88,500.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 9
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 88,443.98 0.00 43,979.46 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 88,500.00 88,500.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 REVENUES TOTALS: 0.00 88,500.00 88,500.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7115 Engineering Consultant Service 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 DEPARTMENT REVENUES 0.00 88,500.00 88,500.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 (No Description) Totals: 0.00 88,500.00 88,500.00 0.00 0.00
31.11 215,302.07 0.00 171,167.70 FUND REVENUES 0.00 187,500.00 187,500.00 0.00 0.00
0.00 98,611.12 0.00 69,933.00 FUND EXPENSES 0.00 100,000.00 100,000.00 0.00 0.00
31.11 116,690.95 0.00 101,234.70 Gas Tax - Sec. 2107.5 - Engr Totals: 0.00 87,500.00 87,500.00 0.00 0.00 18,750.23 677,668.05 0.00 241,922.76 REPORT REVENUES 0.00 2,337,500.00 2,337,500.00 0.00 0.00 18,719.12 596,293.46 0.00 193,987.36 REPORT EXPENSES 0.00 2,250,000.00 2,250,000.00 0.00 0.00
31.11 81,374.59 0.00 47,935.40 REPORT TOTALS: 0.00 87,500.00 87,500.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 10
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General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:35PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
67 Special Projects Grants Fund
926 CalTrans ATP C8 Lake St Grnt
E20 Services - Personal and Professional
0.00 0.00 0.00 7,030.50 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (7,030.50) CalTrans ATP C8 Lake St Grnt Totals: 0.00 0.00 0.00 0.00 0.00 950 IRWM Trout
R40 State Subventions and Grants ( Intergovernmental )
0.00 71,809.07 0.00 -80.00 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 (80.00) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 (80.00) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 71,809.07 0.00 80.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 1
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Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 71,809.07 0.00 (80.00) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (160.00) IRWM Trout Totals: 0.00 0.00 0.00 0.00 0.00 951 IRWM Dunsmuir
R40 State Subventions and Grants ( Intergovernmental )
0.00 17,674.50 0.00 -57.75 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 17,674.50 0.00 57.75 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (115.50) IRWM Dunsmuir Totals: 0.00 0.00 0.00 0.00 0.00 952 IRWM McCloud
R40 State Subventions and Grants ( Intergovernmental )
0.00 0.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 IRWM McCloud Totals: 0.00 0.00 0.00 0.00 0.00 955 New Mill SDA EPA
R45 Federal Grants
335,906.15 99,781.80 0.00 0.00 4790 Federal Grants in Aid 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 Federal Grants Totals: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 REVENUES TOTALS: 0.00 225,000.00 225,000.00 0.00 0.00 E20 Services - Personal and Professional
47,888.69 53,991.48 0.00 26,074.90 7100 Professional Services 0.00 225,000.00 225,000.00 0.00 0.00 288,017.46 45,790.32 0.00 532.08 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 Services - Personal and Professional Totals: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 EXPENDITURES TOTALS: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 DEPARTMENT REVENUES 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 DEPARTMENT EXPENSES 0.00 225,000.00 225,000.00 0.00 0.00
0.00 0.00 0.00 (26,606.98) New Mill SDA EPA Totals: 0.00 0.00 0.00 0.00 0.00 956 Prop 68 Parks Grant
R40 State Subventions and Grants ( Intergovernmental )
0.00 718.00 0.00 0.00 4290 Other State Grants 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 REVENUES TOTALS: 0.00 145,000.00 145,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7110 Contract Services 0.00 145,000.00 145,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 145,000.00 145,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 3
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 DEPARTMENT REVENUES 0.00 145,000.00 145,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 Prop 68 Parks Grant Totals: 0.00 0.00 0.00 0.00 0.00 961 Communities in Charge - EV Sta
R40 State Subventions and Grants ( Intergovernmental )
0.00 220.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 220.00 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 2.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2.00 Materials and Supplies Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 14,844.40 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 14,844.40 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 14,846.40 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 14,846.40 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (14,846.40) Communities in Charge - EV Sta Totals: 0.00 0.00 0.00 0.00 0.00 965 FEMA Aid to FF Grant
R45 Federal Grants
GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 4
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 236,063.19 0.00 0.00 4790 Federal Grants in Aid 0.00 0.00 0.00 0.00 0.00
0.00 236,063.19 0.00 0.00 Federal Grants Totals: 0.00 0.00 0.00 0.00 0.00 R70 User Fees
0.00 10,046.83 0.00 0.00 5765 Fire District Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 10,046.83 0.00 0.00 User Fees Totals: 0.00 0.00 0.00 0.00 0.00
0.00 246,110.02 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E60 Materials and Supplies
0.00 252,278.19 0.00 0.00 7820 Safety Equipment 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 Materials and Supplies Totals: 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 246,110.02 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (6,168.17) 0.00 0.00 FEMA Aid to FF Grant Totals: 0.00 0.00 0.00 0.00 0.00 966 CalFire Wildfire Mitigation Gr
R45 Federal Grants
0.00 0.00 0.00 0.00 4790 Federal Grants in Aid 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Federal Grants Totals: 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 250,000.00 250,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 60,000.00 7110 Contract Services 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 Services - Personal and Professional Totals: 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 EXPENDITURES TOTALS: 0.00 250,000.00 250,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 5
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 DEPARTMENT EXPENSES 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 (60,000.00) CalFire Wildfire Mitigation Gr Totals: 0.00 0.00 0.00 0.00 0.00 971 LEAP - Noise Study
R40 State Subventions and Grants ( Intergovernmental )
0.00 2,266.25 0.00 -2,700.41 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 2,266.25 0.00 4,762.50 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (7,462.91) LEAP - Noise Study Totals: 0.00 0.00 0.00 0.00 0.00 980 HCD - PLHA Mt Townhomes
R40 State Subventions and Grants ( Intergovernmental )
0.00 0.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 1,753.41 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 69.11 6003 Salaries Overtime 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 174.53 6010 FICA 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 6
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 636.97 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (2,634.02) HCD - PLHA Mt Townhomes Totals: 0.00 0.00 0.00 0.00 0.00 335,906.15 438,579.64 0.00 (2,838.16) FUND REVENUES 0.00 620,000.00 620,000.00 0.00 0.00 335,906.15 444,029.81 0.00 116,018.15 FUND EXPENSES 0.00 620,000.00 620,000.00 0.00 0.00
0.00 (5,450.17) 0.00 (118,856.31) Special Projects Grants Fund Totals: 0.00 0.00 0.00 0.00 0.00 335,906.15 438,579.64 0.00 (2,838.16) REPORT REVENUES 0.00 620,000.00 620,000.00 0.00 0.00 335,906.15 444,029.81 0.00 116,018.15 REPORT EXPENSES 0.00 620,000.00 620,000.00 0.00 0.00
0.00 (5,450.17) 0.00 (118,856.31) REPORT TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 7
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City Council Agenda Item #10
Staff Report
Meeting Date: June 22, 2026
To: Mayor and City Council
From: Malisa Dodd, Finance Director
Subject: Receive Report: Vacancies and Recruitment and Retention Recommendation:
Receive report as required by Gov. Code 3502.3 stating the City each fiscal year to have a presentation at a public hearing giving the status of “vacancies and recruitment and retention”.
Summary:
In 2024 Gov. Code 3502.3 was passed requiring a public hearing on the cities vacancies and recruitment and retention processes.
During the hearing, the public agency shall identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
Background:
Attached you will find the City of Mt. Shasta Hiring Process which outlines the steps to fill vacant adopted positions. This process is a streamlined effort between the Human Resources manager and the Department Heads to determine the most qualified candidates for the position from announcement to acceptance of job offer.
As well you will find a detailed listing of vacancies that have occurred from July 2025 to early May 2026.
Attachments:
A. City of Mt Shasta Hiring Process
B. Position Vacancy Tracking 2025-2026
X Regular
Consent
Closed
Presentation
132
Position Vacancy Tracking July 2025 to May 2026
Position Last Day Recruitment
Began
Hired Notes
Police Officer 04/14/2025 05/16/2025 08/04/2025
Firefighter 07/09/2025 06/30/2025 09/15/2025
Planning Director 07/20/2025 05/30/2025 08/04/2025
Senior Maintenance Worker 07/21/2025 07/21/2025 Promoted from Maintenance Worker II Accounting Assistant 08/17/2025 Filled with Temporary Staff and did not fill, removed from 26-27 budget
Fire Captain 08/17/2025 08/05/2025 11/02/2025
Maintenance Worker II 10/13/2025 11/19/2025 11/24/2025 Filled with a Maintenance Worker I Building Inspector Plans Examiner 12/08/2025 New position approved Accounting Assistant 11/10/2025 10/23/2025 01/05/2026
Fire Captain 11/23/2025 11/30/2025 01/22/2026 Hired a Fire Engineer new position Police Officer 12/14/2025 10/30/2025 02/02/2026
Police Officer 12/22/2025 10/30/2025 02/02/2026
Administrative Supervisor 01/15/2026 12/11/2025 01/12/2026 Maintenance Worker I 02/11/2026 04/02/2026 01/19/2026
Maintenance Worker II 03/02/2026 04/02/2026 Currently Open as of 5.21.26 Fire Captain 03/20/2026 03/26/2026 Currently Open as of 5.21.26 133
RESOLUTION CCR-26-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA
AUTHORIZING INVESTMENT OF MONIES
IN THE LOCAL AGENCY INVESTMENT
FUND
WHEREAS, The Local Agency Investment Fund is established in the State Treasury under Government Code section 16429.1 et. seq. for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the City Council hereby finds that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein is in the best interests of the City of Mt. Shasta.
NOW, THEREFORE, BE IT RESOLVED, that the City Council hereby authorizes the deposit and withdrawal of City of Mt. Shasta monies in the Local Agency Investment Fund in the State Treasury in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein.
BE IT FURTHER RESOLVED AS FOLLOWS:
Section 1. The following City officers holding the title(s) specified hereinbelow or their successors in office are each hereby authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:
Todd Juhasz, City Manager
Malisa Dodd, Director of Finance
Lindsay Parker, Administrative Supervisor
Section 2. This resolution shall remain in full force and effect until rescinded by City Council by resolution and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.
AYES:
NOES:
ABSENT:
ABSTAIN:
DATED: June 22, 2026
CITY OF MT. SHASTA
Casey Glaubman, Mayor
ATTEST:
Rachel Agron, Deputy City Clerk
134
California State Treasurer’s Office
Local Agency Investment Fund (LAIF)
Authorization for Transfer of Funds
Effective Date Agency Name LAIF Account #
Agency’s LAIF Resolution # or Resolution Date
ONLY the following individuals whose names appear in the table below are hereby authorized to order the deposit or withdrawal of funds in LAIF. This authorization REPLACES AND SUPERSEDES all prior authorizations on file with LAIF for the transfer of funds.
Name Title
Two authorized signatures required. Each of the undersigned certifies that he/she is authorized to execute this form under the agency’s resolution, and that the information contained herein is true and correct.
Signature Signature
Print Name Print Name
Title Title
Phone Number Phone Number
Please provide email address to receive LAIF notifications.
Name Email
Please email the completed form for review to [email protected] and allow 2 days for a response. DO NOT mail the original form until you receive approval.
Mail the approved form to: CA State Treasurer's Office
Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001 STO-LAIF-4008
Revised 5/2025
135
Authorization Change Form Instructions:
Step 1: Fill out your agency information in the top section.
Step 2: List all new and existing authorized individuals. Any current authorized people not listed will be removed.
Step 3: Have the form signed by two individuals authorized per your LAIF resolution. The two signers will have to be included on the list of new and existing authorized individuals, unless they are signing themselves off the LAIF account.
If the signers are new to the account, they will need to include proof of title. LAIF will accept any one of the following as proof of title:
1. Original Business card
2. Approved/signed board minutes
3. Name and title posted on your agency website (Provide a direct website link)
4. Personnel employment papers (Certified oath of office or certified appointment papers)
5. Agency’s certified resolution copy showing name and title.
Step 4: Fill out the bottom section if anyone from your agency would like to receive email notifications from LAIF.
Step 5: Email a copy of the Authorization Change form and the required proof of title if needed to [email protected] for review. Once you receive approval from LAIF staff, please mail the original Authorization Change form with wet signatures and the proof of title listed in Step 3.
Do Not Use
Instructional Only
136
137
CITY COUNCIL AGENDA ITEM #12
MEETING DATE: June 22, 2026
TO: Mayor and City Council
FROM: Malisa Dodd, Finance Director
SUBJECT: Signature Authority and Investment Policy
RECOMMENDATION:
Adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Approving the Signature Authority for City Funds and the City’s Investment Policy.
BACKGROUND:
Legislature requires that the investment policy of a local government agency be reviewed annually by the governing body.
The City of Mt. Shasta’s investment policy was first adopted in 1996 and had been in place with only minor changes since that time. The policy was modified to reflect some changes in State law, and the change from City Administrator to City Manager. The policy was later modified in 2003 to add a new investment pool, the Investment Trust of California (CalTRUST) which has three pooled accounts with varying maturity targets, and again in 2008 to allow for investments through Certificates of Deposit Account Registry instruments (CDAR’s). Any CDARS investments would still come under the restriction of maturities of less than 5 years, and no more than 30% of the investment portfolio.
At the present time, all of the City’s surplus funds are invested in LAIF and TVI. The size of the State-administered investment pool allows it to generate extremely attractive yields while providing maximum liquidity.
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Emergency
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Closed Session
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The investment policy is fairly conservative and limits investments to LAIF, CalTRUST, U.S.
Treasury notes, or Certificates of Deposit, including CDAR’s, with acceptable banks or savings and loans. Staff is recommending no change to the Investment Policy at this time. The policy still requires that the Director of Finance report monthly to the Council on the status of investments under there control The report is included in the Finance Department monthly report.
ATTACHMENTS:
Investment Policy
Proposed Resolution
139
CITY OF MOUNT SHASTA
INVESTMENT POLICY
Purpose - The Investment Policy is designed to provide guidelines for the prudent investment of the City’s surplus funds.
Goal - The goal of the Investment Policy is to enhance the economic status of the City while prudently protecting its pooled cash.
Objective - The City shall attempt to invest funds to the fullest extent possible and at the highest possible yield while satisfying the criteria for investment selection outlined below.
Policy - The City has the fiduciary responsibility to maximize the productive use of assets entrusted to its care and to invest and manage those public funds wisely and circumspectly.
Therefore, the City must operate its idle cash investment pool under the “prudent man rule” (Probate Code Article 2, Sections 16040/042). This affords the City a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California (Government Code Section 53600, et seq.).
The City shall strive to maintain the level of investment of all idle funds as near 100% as possible. The City must, however, maintain an adequate cash balance in the checking account to cover the current obligations of the City. Concurrently, the City shall layer investment maturities to meet anticipated cash needs and attempt to maximize investment yields while satisfying the guidelines here presented.
The City Director of Finance is responsible for surplus cash management. He or she is responsible for the review of each investment transmittal as to compliance with City Policy and for the purpose of financial tracking.
Investments allowable under current California Code No. 53601 are:
• Obligations, participation or other instruments of or issued by the U.S.Government or its agencies; State and Municipal Bonds (maximum maturity 5 years) • Small Business Administration loans (federally guaranteed portion only) (5 years) • Federal Home Loan Bank obligations (maximum maturity 5 years) • Federal National Mortgage Association loans (federally guaranteed) (5 years) • Certificates of deposit (time deposits) placed with commercial banks and/or savings and loan companies (maximum maturity 5 years)
• Bankers acceptances (maximum maturity 180 days)
• Commercial paper (maximum maturity 270 days)
• Local Agency Investment Fund demand deposits (LAIF state pool) • Repurchase agreements (Repos) (1 year)
• Passbook savings account demand deposits
• Mutual Funds
• Medium Term Corporate Notes (maximum maturity 5 years) • Short Term Instruments as set forth in Government Code Section 53601.7 140
Investments permitted by City policy;
• Deposits in the Local Agency Investment Fund Demand Account at the State of California (LAIF State Pool). The maximum amount allowed is Thirty million dollars per each account established.
• Deposits in the Investment Trust of California (CalTRUST). • Certificates of deposit with banks and savings and loan institutions who provide financial statements indicating they are a profitable organizations. The institution must also have an asset to equity ratio of at least 5.5% before the City funds will be invested. The amount of any single CD will be limited to the amount insured by FDIC. • Purchase of U.S. Treasury Notes with maturities up to but not greater than three years.
Criteria for selecting investments and the order of priority are:
1. Safety - The safety and risk associated with an investment refers to the potential loss of principal and/or interest. There are basically two types of risk in cash investment. The first, credit risk, refers to the financial strength of the entity that is obligated to repay the investment.
The second, principal protection, refers to the potential loss of principal due to market fluctuations or due to an early liquidation of the investment.
In order for the City to fulfill its fiduciary responsibility in regard to the funds entrusted to it, the City must participate in only those investments which present no substantial threat to principal.
2. Compliance with Investment Strategy - Funds must be available in varying amounts to meet the City’s daily cash needs. Conversely, some funds of the City are reserved or restricted and, therefore, are not available until some future date.
The City, therefore, shall structure its investments in such a manner as to provide for the daily cash needs of the City while, at the same time, participating in longer term higher yield instruments with cash that is not currently restricted from expenditure or for which there is not an immediate need.
3. Liquidity - This is the marketability of an investment or the ease with which it can be converted to cash. Generally, the more liquid or marketable the security, the lower the yield.
The importance of this factoring investment selection is dependent upon the possibility of the circumstance arising that would necessitate the investment being converted to cash before maturity.
4. Yield - The yield is the earnings an investment provides. It is usually expressed as an annual rate of return. Since obtaining investment earnings is the motivation for investing, yield is a significant factor in all investment transactions. However, it shall become a consideration only after all other investment criteria is satisfied. Whenever possible, interest is to be paid to the City monthly.
141
Collateral requirements - Collateral requirements for government funds are 110% if backed by U.S. Government securities or 150% if backed by a Real Estate pool.
With whom to transact - The City shall make investment transactions only with financial institutions, national firms or security dealers that are reputable and exhibit financial stability.
Competitive offers - The Director of Finance shall contact the applicable investment officer, broker, and/or dealer for the potential yield from investments and for the estimated cost of services that would result from dealing with the institution or individual. This information shall be utilized as a significant factor in the selection and periodic review of the institutions and/or individuals used for investment transactions.
Monthly report - The Director of Finance shall file a monthly report to the City Council and City Manager. This report shall state the amounts and locations of all idle cash invested by the City along with the current rate of return of each of the investments and meet the requirements of Government Code Section 53646(b).
142
RESOLUTION CCR-26-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA
ESTABLISHING SIGNATURE AUTHORITY FOR CITY FUNDS AND APPROVING THE CITY’S INVESTMENT POLICY
WHEREAS, the City deposits funds for current requirements in a local bank; and WHEREAS, the checks on these accounts require one (1) for amounts drawn under $15,000 and two signatures for checks drawn $15,000 and over; and
WHEREAS, the City from time to time holds surplus funds in excess of current requirements; and
WHEREAS, California Government Code Section 53601 allows cities to hold various types of investments; and
WHEREAS, California Government Code Section 53646(a)(2) requires the legislative body to annually be presented and review the Investment Policy; and WHEREAS, the City of Mt. Shasta adopted an investment policy by Resolution No. CCR-96-29, providing criteria for selection of investments; and
WHEREAS, this policy was last approved in August 2014 by Resolution No. CCR-14-44; and WHEREAS, the City of Mt. Shasta desires to reapprove its investment policy without change; and
WHEREAS, the excess funds are invested according to the City’s investment policy; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Mt. Shasta authorizes any two (2) of the following to sign checks, provided, however, that at least one signator be a Council Member:
The Mayor
The Mayor Pro Tem
Any of the other three (3) Council Members
City Manager
The City Clerk
BE IT FURTHER RESOLVED, that the following are authorized to transfer funds between the City checking accounts and the City investment accounts:
City Manager
Finance Director
143
BE IT FURTHER RESOLVED, that the City Council of the City of Mt. Shasta hereby approves the Investment Policy as attached hereto and direst the Director of Finance to manage surplus City funds as detailed therein.
The foregoing resolution was passed and adopted this 22nd day of June 2026 by the City Council of the City of Mt. Shasta by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
DATED: June 22, 2026
CITY OF MT. SHASTA
_____________________________
ATTEST: Casey Glaubman, Mayor
_____________________________
Rachel Agron, Deputy City Clerk
144
CITY COUNCIL AGENDA ITEM #13
MEETING DATE: June 22, 2026
TO: Mayor and City Council
FROM: Malisa Dodd, Finance Director
SUBJECT: Establishment of Appropriations Limit for 2026-2027 Fiscal Year RECOMMENDATION:
We respectfully request Council review the choice of inflation factors and calculation of the appropriations limit and adopt Resolution CCR-26-XX, A Resolution of the City Council of the City of Mt. Shasta Establishing an Appropriations Limit for Fiscal Year 2026-2027.
BACKGROUND:
The voters of the State of California amended the Constitution with Proposition 4 adding Article XIII B in the early 1980's to require cities to establish an absolute limit for appropriations from the proceeds of taxes during a fiscal year. This was primarily to prevent jurisdictions from circumventing the intent of Proposition 13 by using debt financing. This limit applies only to the proceeds of taxes and does not affect the utility enterprise funds that are supported by user fees and charges. The limit for the City is quite high, in fact it is more than double the City’s General Fund revenues and is not likely to ever have an impact on operations, unless the City were to undertake an unusually large capital project in the General Fund.
The limit is based on a base year amount that is adjusted each year for population growth and inflation. The figures for population growth are provided by the State Department of Finance each year. Jurisdictions then have a choice of the measure of inflation that they use to calculate the limit.
X Regular Session
Special Session
Emergency
Session
Closed Session
145
During the last year the population of Mt. Shasta decreased slightly by .50% according to the Department of Finance estimates, going from 3,145 to 3,130. The trend has seen slight decreases in the last few years.
We used the growth in per capita personal income factor for calculating an allowable increase in the appropriations limit of .60% for the upcoming fiscal year. The calculated appropriations limit for 2026-2027 is $10,717,506 which is well above the projected General Fund expenditures of $6.1 million.
Staff have prepared a resolution for Council consideration making the choice to use the growth in per capita personal income as the measure of price change for calculating the appropriations limit and setting the appropriations limit as calculated at $10,717,506.
ATTACHMENTS:
Calculations and Data
Proposed Resolution
146
Prior Year Appropriation $ 10,707,120
GROWTH IN PER CAPITA PERSONAL INCOME
Change in Per Capita Income (per Dept of Finance) 0.600% Limit with change in Per Capita Personal Income $ 10,771,363
GROWTH IN POPULATION
Population Growth (per Dept of Finance) -0.50%
Allowable Appropriations Limit for Fiscal Year 2025-2026 $ 10,717,506
ANNUAL APPROPRIATIONS LIMIT
2026-2027
147
RESOLUTION NO. CCR-2X-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA
ESTABLISHING AN APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2026-2027
WHEREAS, Article XIII-B of the California Constitution requires that an appropriations limit be established for all proceeds of taxes accruing to state or local governments each fiscal year; and WHEREAS, Article XIII-B specifies that the appropriations limit may be increased by the growth in population, and either the growth in statewide per capita personal income or the growth in assessed value of non-residential property due to construction; and
WHEREAS, the City Council of the City of Mt. Shasta selects the percentage change in California per capita personal income of .6% as the cost-of-living factor to be used in calculating the appropriations limit; and
WHEREAS, the City of Mt. Shasta has had a population change of -.50% by the California Department of Finance’s estimate as of January 1, 2026; and
WHEREAS, the City of Mt. Shasta using these two factors has calculated the required appropriations limit for 2026-2027.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Mt. Shasta that the appropriations limit for all proceeds of taxes is established for fiscal year 2026-2027 at Ten Million seven hundred seventeen thousand five hundred six dollars (10,717,506).
The foregoing Resolution was Approved and Adopted at a regular meeting of the City Council of the City of Mt. Shasta on the 22nd day of June 2026 by the following vote:
AYES: Council Members
NOES:
ABSENT:
ABSTAIN:
DATED: June 22, 2026
CITY OF MT. SHASTA
Casey Glaubman, Mayor
ATTEST:
Deputy City Clerk
Rachel Agron
148
CITY COUNCIL AGENDA ITEM #14
MEETING DATE: June 22, 2026
TO: Mayor and City Council
FROM: Ken Kellogg, Public Works Director
SUBJECT: Approval to Award Contract to Scott River Pump & Irrigation for Replacement of the Leach Field Pump
RECOMMENDATION:
Staff respectfully request that the City Council approve a contract with Scott River Pump and Irrigation to replace the failing pump at one of the two leach fields at the City WWTP at a cost of $19,783.87
BACKGROUND:
In April of this year, the city advertised an RFP for repairs/replacement of a failing pump unit that sends treated effluent to our leach fields. The City received no bids. The WWTP staff then contacted Scott River Pump & Irrigation who the City had done business with on a previous occasion. They submitted a quote of $19,783.87 for replacement of the pump unit. The price included the reutilization of the recently rebuilt pump motor.
Staff agrees that the price is fair and and is required for the beneficial for efficient operations at the WWTP
We request Council approval to procced with contract award. It will be funded by the WWTP enterprise fund.
X Regular Session
Special Session
Emergency
Session
Closed Session
149
150
City Council Agenda Item # 15
Meeting Date: June 22, 2025
To: Mayor and City Council
From: Ken Kellogg, Public Works Director
Subject: SB 1 Funding Requirements
Recommendation:
Staff respectfully requests the City Council approve the proposed Resolution adopting a list of projects to be funded by Senate Bill 1 (SB 1) for FY 2026/27.
Background & Summary:
Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017), was passed by the Legislature and signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide. SB 1 increases several taxes and fees for the purpose of raising over $5 billion annually in new transportation revenues. Moreover, SB 1 adjusts for inflation every year so that the purchasing power of the revenues does not diminish as it has historically.
Beginning in November 2017, portions of SB 1 revenues are being deposited into the Road Maintenance and Rehabilitation Account (RMRA) and subsequently made available to eligible cities and counties, which must comply with RMRA funding requirements as determined by the California Transportation Commission (CTC).
SB 1 prioritizes this funding towards critical maintenance, rehabilitation, and safety improvements on state highways, local streets and roads, and bridges and to improve the state’s trade corridors, transit, and active transportation facilities. As codified in the Streets and Highways Code (SHC), RMRA local streets and roads allocations must be used for projects that include, but are not limited to, the following:
• Road maintenance and rehabilitation
• Safety projects
• Railroad grade separations
• Traffic control devices
• Complete street components, “including active transportation purposes, pedestrian and bicycle safety projects, transit facilities, and drainage and stormwater capture projects in conjunction with any other allowable project.
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Special Session
Emergency Session
Closed Session
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2 As part of SB 1’s various accountability and transparency measures, the City will annually submit a proposed project list to the CTC and subsequently provide year end updates on the progress of previously proposed projects.
In order to meet SB 1’s eligibility and reporting requirements, the RMRA funding must be specifically differentiated from the Highway Users Tax Account (HUTA) funding. Each project utilizing RMRA funds is required to include the following information: project description, specific location, proposed schedule for its completion, and the estimated useful life.
Therefore, staff has prepared the necessary Resolution to meet program requirements. It is recommended that the City Council adopt the attached Resolution adopting a project list for SB1 funding.
Attachments:
1. Resolution CCR-26-XX
152
RESOLUTION CCR-26-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA
ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026/27 TO BE FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City, will receive an estimated $91,000 in RMRA funding in Fiscal Year 2026/27 from SB 1; and
WHEREAS, this is the tenth year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City maintain and rehabilitate our streets, add active transportation infrastructure throughout the City this year and many of similar projects into the future; and
153
WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in an “at-risk and/or poor” condition and this revenue will support improvements to the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.
NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Mt. Shasta, State of California, as follows:
The foregoing recitals are true and correct.
The following previously proposed and adopted projects may also utilize Fiscal Year 2026/27 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues:
Project Title: Chip Seal Street Maintenance and Repairs Expanded Area Project Description: Street resurfacing including dig outs, repair, pavement overlay, crack seal and chip seal.
Project Location: Various secondary and residential streets. Project locations are within the city limits of the City of Mt. Shasta and include Berry, High, Forest, Water, Sisson, Brush and Mill Streets.
Estimated Project Schedule: Start (05/27)– Completion (10/27) based on the component being funded with RMRA funds
Estimated Project Useful Life: 5-10 years
Project Title: South Mt. Shasta Blvd. Overlay
Project Description: Street resurfacing including dig outs, repairs, patching and an asphalt overlay
Project Location: South Mt. Shasta Blvd. from McCloud Avenue, south to Ream Avenue.
Estimated Project Schedule: Start (05/27)– Completion (11/27) based on the component being funded and partially funded with RMRA funds Estimated Project Useful Life: 20 years
154
PASSED AND ADOPTED by the City Council of the City of Mt. Shasta, State of California this 22nd day of June 22, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
DATED: June 22, 2026
CITY OF MT. SHASTA
__________________________
Casey Glaubman, Mayor
ATTEST:
__________________________
Rachel Agron, Deputy City Clerk
155