Agenda packet, special meeting, first session — Nevada City City Council, June 1, 2022

Special Meeting of
Nevada City Council
City Hall – Beryl P. Robinson, Jr. Conference Room
317 Broad Street, Nevada City, CA 95959
WEDNESDAY JUNE 1, 2022 5:00 P.M.

MISSION STATEMENT
The City of Nevada City is dedicated to preserving and enhancing its small town character and historical architecture while providing quality public services for our current and future residents, businesses and visitors.

Duane Strawser, Mayor
Erin Minett, Council Member Douglas Fleming, Vice Mayor Daniela Fernández, Council Member Gary Petersen, Council Member NOTICE TO THE PUBLIC: Please be advised that the Council Chambers are currently open to the public. This meeting is accessible to the public in person, via Zoom video conference, via YouTube, or on the local government cable channel 17. Individual City Council members may participate remotely in accordance with applicable open meeting law requirements. In-person meetings will be conducted in accordance with local and State Department of Public Health orders and guidance and requirements of the California Division of Occupational Safety and Health (CalOSHA).

The public is encouraged to participate or observe this meeting by:

1. Attending this meeting in person at the City of Nevada City Council Chambers located at 317 Broad Street Nevada City, California.

2. Attending this meeting via Zoom video conference by linking to the following site:
https://us02web.zoom.us/j/89009138474 or,
by telephone: Dial 1-669-900-9128 Webinar ID: 890 0913 8474

3. Observing this meeting live from the City of Nevada City YouTube channel at:
https://www.youtube.com/channel/UCXSQwrXtey12YIl3IbyGMYQ

4. Observe this meeting live from the local government cable channel 17 Public comments may be made:

1. In person: Live at the meeting. Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration. Comments for all agenda items are limited to a speaking time of three minutes.

2. Via Zoom: If you choose to join the City Council Meeting via Zoom video conference you will be able to utilize the “Raise Hand”. If joining by telephone: Dial 1-669-900-9128 Webinar ID: 890 0913 8474, dial *9 to “Raise Hand”. The Mayor will call on those who wish to speak at the appropriate time, not to exceed three minutes.

3. In writing: Email your comments to [email protected] Comments will be accepted until 7pm on the Monday prior to the meeting date. Comments will not be read during the City Council meeting (due to virtual participation option above), but will be forwarded to all Council Members prior to the City Council Meeting, so they have time to read them before to the meeting time. When sending an email it is extremely helpful to include the following:
• Full Name
• Address (specific or general, ie: resident in unincorporated Nevada City) • The item number that you are commenting on
Any writing that is a public record that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at City Hall, 317 Broad Street, Nevada City, California during normal business hours. Government Code § 54957.5(b)(1). Copies will also be provided at the appropriate meeting.

In compliance with the Americans with Disabilities Act of 1990, if you need special assistance to participate in this meeting, please contact the Deputy City Clerk at 530-265-0187 Extension 133. Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II].

CALL TO ORDER
NISENAN TRIBE RECOGNITION: This City Council Meeting Convenes On The Ancestral Territories Of The Nevada City Rancheria Nisenan Tribe

PLEDGE OF ALLEGIANCE
ROLL CALL _____ Mayor Strawser
_____ Vice-Mayor Fleming
_____ Councilmember Fernández
_____ Councilmember Minett
_____ Councilmember Petersen
MEETING PROCEDURES: All items on agenda will be open for public comments before final action is taken. Citizens wishing to introduce written material into the record at the public meeting on any item are requested to provide a copy of the written material to the Deputy City Clerk prior to the meeting date so that the material may be distributed to the City Council prior to the meeting.

Speakers must restrict comments to the item as it appears on the agenda and stay within a three minutes time limit (or lesser time if the Mayor determines it necessary due to the number of persons who may wish to speak on an item). The Mayor similarly has the discretion of limiting the total discussion time for an item as may be necessary.

PUBLIC COMMENT: Government Code Section 54954.3 provides that any member of the public may address the City Council on any matter NOT ON THE AGENDA that is within the subject matter jurisdiction of the city. The Brown Act, with limited exceptions, does not allow the Council or staff to discuss issues brought forth under Public Comment. The Council cannot take action on non-agenda items. Concerns may be referred to staff or placed on a future agenda. Please note that comments from the public will also be taken on each agenda item. At the time it is heard. Speakers must restrict comments to the item as it appears on the agenda and stay within a three minutes time limit (or lesser time if the Mayor determines it necessary due to the number of persons who may wish to speak on an item). The Mayor similarly has the discretion of limiting the total discussion time for an item as may be necessary.

BUSINESS

1. Conduct a Workshop and Provide Discussion for the Development of the Fiscal Year 2022-2023 Budget and Schedule a Public Hearing for June 22, 2022 to Adopt the Budget
Recommended Action: Conduct the workshop, discuss and provide consensus direction on the budget formation and public hearing.

CITY MANAGER, COUNCILMEMBER REPORTS AND FUTURE AGENDA ITEMS

ADJOURNMENT
THE MEETING WILL ADJOURN AT 9:30 P.M. UNLESS A DECISION IS MADE BY MOTION OF A COUNCILLMEMBER TO EXTEND THE TIME.

AMERICANS WITH DISABILITY ACT (ADA) REQUESTS
In compliance with the Americans with Disabilities Act of 1990, if you need special assistance to participate in this meeting, please contact the Deputy City Clerk at 530-265-2496 x133.

Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II].

Certification of Posting of Agenda
I, Amy Wolfson, City Planner for the City of Nevada City, declares that the foregoing agenda for the June 1st, 2022 Special Meeting of the Nevada City City Council was posted May 27, 2022at the entrance of City Hall. The agenda, along with staff reports, is also posted on the City’s website.

Signed June 1, 2022 at Nevada City, California
___________________________________________________
Amy Wolfson, City Planner
Special Meeting of
Nevada City Council
City Hall – Beryl P. Robinson, Jr. Conference Room
317 Broad Street, Nevada City, CA 95959
WEDNESDAY JUNE 1, 2022 5:00 P.M.

The public is encouraged to participate or observe this meeting by:

1. Attending this meeting in person at the City of Nevada City Council Chambers located at 317 Broad Street Nevada City, California.

2. Attending this meeting via Zoom video conference by linking to the following site:
https://us02web.zoom.us/j/89009138474 or,
by telephone: Dial 1-669-900-9128 Webinar ID: 890 0913 8474

3. Observing this meeting live from the City of Nevada City YouTube channel at:
https://www.youtube.com/channel/UCXSQwrXtey12YIl3IbyGMYQ

4. Observe this meeting live from the local government cable channel 17 Public comments may be made:

CALL TO ORDER
NISENAN TRIBE RECOGNITION: This City Council Meeting Convenes On The Ancestral Territories Of The Nevada City Rancheria Nisenan Tribe

BUSINESS

CITY MANAGER, COUNCILMEMBER REPORTS AND FUTURE AGENDA ITEMS

ADJOURNMENT
THE MEETING WILL ADJOURN AT 9:30 P.M. UNLESS A DECISION IS MADE BY MOTION OF A COUNCILLMEMBER TO EXTEND THE TIME.

Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II].

Signed June 1, 2022 at Nevada City, California
___________________________________________________
Amy Wolfson, City Planner

CITY OF NEVADA CITY

CITY COUNCIL STAFF REPORT
MEETING OF: June 1, 2022 Agenda Item No. 01
Subject: Conduct a Workshop and Provide Discussion for the Development of the Fiscal Year 2022-2023 Budget and
Schedule a Public Hearing for June 22, 2022 to Adopt the Budget.

From: Sean Grayson, City Manager
Date: May 27, 2022
Reviewed & Approved:

Recommended Action: Conduct the workshop, discuss and provide consensus direction on the budget formation and public hearing.

ISSUE STATEMENT AND DISCUSSION:

Nevada City has persevered through a two-year (and counting) pandemic, a loss of leadership within in multiple positions in the city, a decades long drought, and ever-growing risk of wildfire. Between the presentation of the draft fiscal year 2021/22 budget and the adoption of the budget the city and region sustained a large magnitude winter snow disaster. Despite all this the city is positioned to grow and flourish, although it will not be without the collective efforts of the City Council, City staff, our business investors and our community members.

On January 26, 2022, the City Council adopted the fiscal year 2021/22 Budget, an updated Investment Policy, new Financial Management Policies, and a new Capital Improvement Program. Due to the timing of the adopted budget, there was no mid-year review of the current budget.

The June 1, 2022, workshop seeks a high-level review of the projected revenues, expenditures, department level budgets, reserve fund balances, and authorized personnel distribution so that the City Council may provide direction toward the creation of the fiscal year 2022/23 budget.

The attached workshop packet provides data and commentary related to the workshop discussion.

NEVADA CITY

BUDGET DEVELOPMENT
FISCAL YEAR 2022/23

BUDGET WORKSHOP
JUNE 1, 2022
Table of Contents
SECTION I: INTRODUCTION, PURPOSE, AND ASSUMPTIONS ..................................................................... 2 SECTION II: ALIGNMENT............................................................................................................................... 3 SECTION III: BUDGET AND FINANCIAL MANAGEMENT POLICIES ............................................................... 5 SECTION IV: REVENUES ................................................................................................................................ 8 SECTION V: REVENUE ANALYSIS ................................................................................................................ 11 SECTION VI: EXPENDITURES....................................................................................................................... 17 SECTION VII: RESERVE FUND BALANCES.................................................................................................... 53 SECTION VIII: AUTHORIZED PERSONNEL ................................................................................................... 58 City of Nevada City Budget Development Fiscal Year 2022/23 1 SECTION I: INTRODUCTION, PURPOSE, AND ASSUMPTIONS

INTRODUCTION
Nevada City has persevered through a two-year (and counting) pandemic, a loss of leadership within in multiple positions in the city, a decades long drought, and ever-growing risk of wildfire.

Between the presentation of the draft fiscal year 2021/22 budget and the adoption of the budget the city and region sustained a large magnitude winter snow disaster. Despite all this the city is positioned to grow and flourish, although it will not be without the collective efforts of the City Council, City staff, our business investors and our community members.

PURPOSE
The June 1, 2022, workshop seeks a high-level review of the projected revenues, expenditures, department level budgets, reserve fund balances, and authorized personnel distribution so that the City Council may provide direction toward the creation of the fiscal year 2022/23 budget.

ASSUMPTIONS
The data presented is in a draft format and does not represent a final budget. The fiscal year 2021/22 budget projected expenditures are generally below budget. This is attributable, in large part, to the impacts of the pandemic. With the city and its businesses fully open, and tourism and buy/eat/shop local advancing, the projections for the fiscal year 2022/23 budget do not include reductions for diminished services.

City of Nevada City Budget Development Fiscal Year 2022/23 2 SECTION II: ALIGNMENT
The starting point in the creation of a municipal budget includes the alignment of the organization’s mission, vision, values, and strategic initiatives / goals with the budget objectives.

The fiscal year 2022/23 Nevada City Budget will be aligned with the following unless modified by the City Council in the Budget Workshop:

Mission Statement
The City of Nevada City is dedicated to preserving and enhancing its small-town character and historical architecture while providing quality public services for our current and future residents, businesses and visitors.

Vision Statement
Nevada City, nestled in the Sierra foothills, will be a vibrant, uniquely beautiful small town that balances art and culture, historical preservation and progress.

The City of Nevada City Values…(not in priority order)
● Embracing and promoting diversity
● A commitment to public service
● Ethical and transparent behavior
● Fiscal responsibility
● Preserving and enhancing our community
● Excellent, responsive customer service
● A commitment to our community as a whole
● Support for and commitment to a safe, just, equitable, diverse, and inclusive Nevada City
The City Council adopted Goals…(not in priority order)
● Improve citywide infrastructure with emphasis on increased parking ● Improve citywide technology
● Improve and maintain fiscal stability and sustainability ● Improve safety and security of city residents and visitors ● Enhance long-term planning documents
Upon the hiring of the new City Manager in February of 2022, a set of interim Strategic Initiatives were developed to help drive the formation of this budget consistent with the City Council adopted goals and aligned in a way to support future strategic planning. Each strategic initiative includes goals and each department and/or program will have objectives that are aligned with the goals and initiatives.

City of Nevada City Budget Development Fiscal Year 2022/23 3 Interim Strategic Initiatives
Safety
● Improve safety and security of city residents and visitors ● Increase investment in wildfire risk reduction
Services
● Develop measurement of citywide service levels
● Retain and enhance the Nevada City Police Department
Infrastructure
● Improve citywide infrastructure with emphasis on increased parking ● Assess long-term water resiliency
Professionalism of Government
● Improve citywide technology
● Improve and maintain fiscal stability and sustainability ● Enhance long-term planning documents
Strategic Planning
In the beginning of fiscal year 2022/23 the city will undergo a stakeholder led Strategic Planning process. The result of the process will include the adoption of the City’s first comprehensive Strategic Plan. The adoption of the plan will coincide with a budget amendment to reflect both changes in policy and funding as a result of established initiatives, goals and objectives from the adopted Strategic Plan.

American Rescue Plan Act Funds
The proposed fiscal year 2022/23 budget for discussion at the workshop does not include American Rescue Plan Act (ARPA) funds. The City anticipates receiving the second distribution of these funds in June of 2022 for a total of $777,443. These funds are restricted by federal legislation for use. One of these restricted uses is to offset lost revenues. The city will have greater lost revenues, including lost growth of revenues, than the total ARPA allocation. This will allow the City to recognize the full amount as general fund revenue and authorize the funds for expenditure in the future. The ARPA funds will be recommended for expenditure based on the outcome of the adopted Strategic Plan and included in the budget amendment noted.

Financial Audits
As the City did not adopt the current fiscal year budget (2021/22) until January of 2022, the audit of the fiscal year 2020/21 budget did not begin until March of 2022. The audit is underway, and the results will be reported to the City Council when complete. The audit for fiscal year 2021/22 will follow shortly thereafter at which point the city will be back on timeline for annual audits.

City of Nevada City Budget Development Fiscal Year 2022/23 4 SECTION III: BUDGET AND FINANCIAL MANAGEMENT POLICIES
The development of the budget should occur through the lens of the City Council adopted budget and financial management policies. The remaining sections are presented consistent with Budget and Financial Management Policy adopted by the City Council with the fiscal year 2021/22 budget as shown below:

To set forth and maintain sound fiscal policy assuring conservative and consistent protocol in developing the City's budget and use of funds, the city Council has adopted a set of financial policies. These policies will be reviewed annually as part of the budget process and amended as necessary to reflect the City's fiscal soundness.

OBJECTIVES

1. The City's financial activity will be set forth in an annual budget presenting a fair and fully disclosed financial representation of the city in conformity with generally accepted accounting principles.

2. The City Manager will present the annual budget and periodic financial information to the City Council to include the following information based on conservative but reasonable revenue estimates:
● actual revenues, expenditures, reserve balances and fund balances for the prior fiscal year;
● estimated revenues, expenditures, reserve balances and fund balances for the next fiscal year;
● projected revenues, expenditures, reserve balances and fund balances for the next fiscal year;
● will work toward producing a long-range financial plan that will include a 10-year Capital Improvement Program and, when possible, multi-year revenue and expenditure forecasting; and
● a General Fund Revenue Reserve for contingencies equal to approximately 5% of the General Fund budget, or at minimum approximately $275,000.

3. The City Manager will provide the City Council with a mid-year review of the city's financial activities. The review will be presented in February and compare annual budget projections with actual results.

4. Major capital improvement projects will be funded using the most financially prudent method available including:

City of Nevada City Budget Development Fiscal Year 2022/23 5 ● traditional long-term financing (bond issues);
● "pay-as-you-go" financing (using impact fees, allocated reserves, grants, general funds, Measures C, F, M, S, special fire tax, etc.);
● combination of debt financing and "pay-as-you-go" financing; ● using cash accumulated in excess of policy requirements.

5. The city will maintain reserve funds to:
● stabilize the city's fiscal base for anticipated fluctuations in revenues and expenditures; ● provide for nonrecurring, unanticipated expenditures; and ● provide for innovative opportunities for the betterment of the community.

The following reserve accounts will be established within the General Fund:
● Revenue Reserve-The purpose of this reserve is to recognize predictable future reductions in city revenues such as property, sales and transient occupancy taxes and other funds including the COPS grant and reimbursable mandated costs as well as to protect the General Fund against unpredictable fluctuations in major revenues. This reserve will maintain funding levels to allow for normal revenue growth to replace reduced revenues. The target reserve over time is 100% of total General Fund expenditures.
● Employee Benefit Reserve-The purpose of this reserve is to maintain appropriate reserves to cover compensated absences and other employee benefit liabilities and to meet statutory requirements and actuarially projected needs. ● Capital Improvement Reserve-The purpose of this reserve is to augment other available funds (impact fees, grants, enterprise funds, etc.) for capital projects. ● Vehicle and Equipment Replacement Reserve-This reserve will enable the city to replace existing vehicles either on an as needed basis or on a replacement schedule.

New equipment can also be funded from this reserve.
● Litigation Reserve-The purpose of this reserve is to provide funds for litigation that the city may be faced with from time to time. This reserve will include at a minimum a Risk Management Reserve equal to what is indicated on the city's loss report for claims not covered by CIRA (California Intergovernmental Risk Authority), the city's risk management joint powers authority plus an additional margin for contingency. ● Community Fund Reserve-The purpose of this fund will be to take advantage of opportunities that avail themselves to the city that would result in the betterment of the community (i.e., sponsorship of events and/or other activities).

General Fund revenues remaining at the end of the city's fiscal year, unless encumbered, will be allocated to these reserves by the City Council based on recommendations of the city manager.

City of Nevada City Budget Development Fiscal Year 2022/23 6

6. Annual General Fund operating expenditures shall not exceed projected available annual revenues unless 1) there is projected to be at least $150,000 in the Litigation Reserve and approximately 5% of the General Fund budget in the Revenue Reserve at year-end; or 2) the city must use reserves for its intended purposes which can include for emergency purposes (i.e., pandemic, flooding, wildfire and others for which there is no funding). If reserves are reduced because they are used for the intended purposes, then the city manager shall present a plan to the ty Council to restore the reserves. This approach will be implemented starting with the FY 2022- 2023 fiscal year budget.

7. Appropriations of fiscal resources are the responsibility of the City Council and the City Manager.

Appropriations requiring City Council action are:
● appropriation of reserves, except replacement reserves; ● transfers between funds;
● appropriations of any unassigned revenues; and
● inter-fund loans.

Appropriations requiring City Manager action are:
● transfers within a fund or department;
● appropriation of replacement reserves; and
● appropriation of unbudgeted assigned revenues.

8. A fiscal impact statement will be provided in each staff report submitted to the City Council as part of the City Council agenda process.

9. The city will strive to pay competitive market level compensation to its employees.

10. The City's investment policy will be reviewed annually as part of the budget process.

11. The City will review sewer and water rates every five years to assure rates are covering cost of providing service as well as to meet Federal and/or State mandates and to provide sufficient funds for necessary capital projects including being able to leverage for grant funds.

City of Nevada City Budget Development Fiscal Year 2022/23 7 SECTION IV: REVENUES
Projected revenues for the current fiscal year (2021/22) are anticipated to be at or above budget in most categories. Overall revenues are projected to trend upwards in fiscal year 2022/23 by

7.34% for a total revenue increase of $391,587. The city remains revenue constrained but there are several initiatives to address revenue enhancement or optimization that will occur in fiscal year 2022/23.

All Revenue Table Next Page
City of Nevada City Budget Development Fiscal Year 2022/23 8 FUND #: 100 Name: GENERAL FUND
Revenue Description
FY 17/18
Actuals
FY 18/19
Actuals FY 19/20 Budget
FY 19/20
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
3100 101 CURRENT & PRIOR YR ‐ SECURED $ 1,195,500 $ 1,259,818 $ 1,340,680 $ 782,700 $ 1,307,491 $ 1,317,882 $ 1,449,083 $ 1,449,083 $ 1,485,310 3100 102 CURRENT & PRIOR YR ‐ UNSECURED $ 19,541 $ 20,289 $ 20,900 $ 21,449 $ 22,731 $ 23,023 $ 23,389 $ 23,389 $ 23,389 3100 103 SUPPLEM. ‐ SECURED & UNSECURED $ 24,172 $ 12,863 $ 24,695 $ 16,207 $ 15,344 $ 15,159 $ 23,087 $ 23,087 $ 28,859 3100 104 SUPPLEM. ‐ PRIOR $ 318 $ 55 $ 335 $ 56 $ 77 $ 128 $ 141 $ 141 $ 200 3100 105 HOMEOWNERS PROPERTY TAX $ 10,760 $ 10,769 $ 10,755 $ 6,384 $ 10,628 $ 10,741 $ 11,169 $ 11,169 $ 11,448.23 3100 107 PROPERTY TAX IN‐LIEU VLF $ 281,335 $ 296,072 $ 296,220 $ 153,676 $ 307,352 $ 310,426 $ 324,098 $ 324,098 $ 332,200 3100 115 MISC. PROPERTY TAX $ 2,365 $ 2,091 $ 1,853 $ 1,806 $ 2,323 $ 2,358 $ 2,275 $ 2,275 $ 2,275 SubTotal $ 1,533,992 $ 1,601,956 $ 1,695,438 $ 982,278 $ 1,665,946 $ 1,679,718 $ 1,833,242 $ 1,833,242 $ 1,883,682 3200 106 ROOM TAX $ 424,318 $ 394,861 $ 420,000 $ 355,357 $ 390,267 $ 295,000 $ 463,797 $ 463,797 $ 486,987 3200 107 SALES TAX $ 1,048,928 $ 1,164,086 $ 1,050,000 $ 950,739 $ 1,279,373 $ 1,126,000 $ 1,224,194 $ 1,246,291 $ 1,505,293 3200 108 MEASURE "F" MED CANNABIS TAX ‐ $ $ 176,850 $ 240,000 $ 340,224 $ 534,788 $ 500,000 $ 690,795 $ 700,000 $ 700,000 3200 112 PROPERTY TRANSFER FEES $ 24,388 $ 17,953 $ 20,000 $ 14,108 $ 13,701 $ 15,000 $ 11,927 $ 15,000 $ 15,000 SubTotal $ 1,497,634 $ 1,753,751 $ 1,730,000 $ 1,660,428 $ 2,218,130 $ 1,936,000 $ 2,390,713 $ 2,425,088 $ 2,707,280 3300 120 BUSINESS LICENSE $ 63,941 $ 68,750 $ 72,500 $ 106,279 $ 99,339 $ 60,000 $ 81,721 $ 81,721 $ 99,700 3300 121 DOG LICENSE $ 80 $ 136 $ 100 $ 60 $ 68 $ 60 $ 36 $ 60 $ 500 3300 122 PERMITS ‐ MISCELLANEOUS $ 7,208 $ 4,460 $ 5,000 $ 5,220 $ 7,370 $ 2,500 $ 5,540 $ 6,144 $ 7,500 3300 123 ALCOHOL PERMITS $ 1,960 $ 1,880 $ 1,500 $ 950 $ 1,090 $ 1,000 $ 70 $ 1,250 $ 1,250 3300 124 TOBACCO LICENSE $ 700 $ 500 $ 500 $ 500 $ 500 $ 500 $ 400 $ 500 $ 500 3300 125 CANNABIS PERMITS $ 65,164 $ 66,191 $ 70,000 $ 93,075 $ 72,000 $ 40,000 $ 28,500 $ 40,000 $ 70,000 SubTotal $ 139,053 $ 141,916 $ 149,600 $ 206,084 $ 180,367 $ 104,060 $ 116,267 $ 129,675 $ 179,450 3400 130 INTEREST $ (1,350) $ 3,857 $ 1,000 $ 1,444 $ 15,464 $ 1,500 $ 8,384 $ 8,384 $ 10,000 3400 131 CORP. YARD & BUILDING RENTS $ 70,753 $ 71,071 $ 106,590 $ 60,648 $ 76,491 $ 50,000 $ 77,538 $ 73,963 $ 81,359 3400 133 PROGRAM INCOME $ 173,554 $ 173,554 $ 250,000 $ ‐ $ 173,554 $ 175,000 $ ‐ $ 175,000 $ 175,000 SubTotal $ 242,957 $ 248,482 $ 357,590 $ 62,091 $ 265,508 $ 226,500 $ 85,922 $ 257,347 $ 266,359 3500 140 TRANSPORTATION COMMISSION $ 7,500 $ 7,500 $ 7,500 $ ‐ $ 7,500 $ 7,500 $ 7,500 $ 7,500 3500 143 POLICE OFFICER SPECL TRAINING $ 413 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 3500 148 GRANT REIMBURSEMENT $ 13,333 $ 17,328 $ 10,000 $ 256,015 $ 57,947 $ 10,000 $ 245,832 $ 10,000 $ 10,000 3500 150 WORK. COMP. RMB $ 21,331 $ 11,200 $ ‐ $ ‐ $ 392 $ ‐ $ ‐ 3500 1502 MISC STATE RV/REIMB $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 3,299 $ ‐ 3500 154 Liability Insurance Reimb ‐ $ $ 8,005 $ ‐ $ 992 $ 13,805 $ ‐ $ 10,508 $ 10,000 SubTotal $ 42,577 $ 44,033 $ 17,500 $ 257,007 $ 79,643 $ 17,500 $ 259,638 $ 17,500 $ 27,500 3600 150 PLANNING FEES $ 29,580 $ 41,102 $ 50,500 $ 28,544 $ 37,444 $ 50,000 $ 112,258 $ 55,096 $ 66,115 3600 151 PARK FEES $ 26,248 $ 23,690 $ 21,500 $ 14,059 $ 16,110 $ 15,000 $ 7,277 $ 18,331 $ 18,331 3600 152 POOL ADMISSIONS $ 41,618 $ 44,028 $ 44,000 $ 30,975 $ 26,580 $ 14,500 $ 5,598 $ 29,456 $ 29,456 3600 153 SWIMMING LESSONS $ 33,770 $ 39,780 $ 35,000 $ 5,897 $ 21,982 $ 33,880 $ 3,483 $ 24,754 $ 24,754 3600 155 MISC POLICE DEPT. FEES $ 5,292 $ 1,108 $ 1,500 $ 1,017 $ 1,944 $ 1,000 $ 4,648 $ 3,248 $ 2,200 3600 156 TENNIS LIGHTS $ 4 $ ‐ $ ‐ $ ‐ $ 17,774 $ ‐ $ 33,759 $ 12,884 $ ‐ 3600 157 INSPECTION FEES ‐ $ $ 32,594 $ 48,000 $ 24,433 $ 97 $ 20,000 $ 5 $ 8,174 $ 7,500 3600 159 COPIES $ 221 $ 21 $ 200 $ 97 $ 3,156 $ 100 $ ‐ $ 100 $ 100 City of Nevada City All Revenues 22/23
City of Nevada City Budget Development Fiscal Year 2022/23 9 Revenue Description
FY 17/18
Actuals
FY 18/19
Actuals FY 19/20 Budget
FY 19/20
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
3600 161 POOL RENTAL $ 8,690 $ 9,550 $ 10,500 $ 3,600 $ 6,069 $ 6,400 $ 2,035 $ 6,586 $ 7,500 3600 162 POOL SNACK BAR $ 10,543 $ 12,889 $ 11,500 $ 6,969 $ 9,450 $ 6,000 $ 1,268 $ 8,538 $ 8,500 3600 163 SUMMER CAMP PROGRAM $ 15,886 $ 24,100 $ 18,000 $ 2,813 $ 11,708 $ 10,000 $ 2,121 $ 13,454 $ 15,000 3600 164 VETERAN'S BLD REVENUE $ 19,016 $ 23,544 $ 23,500 $ 12,823 $ ‐ $ 10,000 $ 1,459 $ ‐ $ ‐ 3600 174 STREET CLOSURE FEES $ 150 $ 375 $ 1,000 $ 300 $ 394 $ 300 $ 400 $ 330 $ 400 3600 175 BANNER FEES $ 110 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
SubTotal $ 191,128 $ 252,779 $ 265,200 $ 131,526 $ 152,708 $ 167,180 $ 174,310 $ 180,950 $ 179,856 3700 160 DAMAGE RECOVERY $ 500 $ 380 $ ‐ $ ‐ $ ‐ $ 2,000 3700 161 MOTOR VEHICLE IN‐LIEU $ 1,689 $ 1,549 $ 1,600 $ 2,471 $ 2,471 $ 2,500 $ 2,303 $ 2,003 $ 2,000 3700 162 TRAFFIC SAFETY ‐ PARKING CITES $ 100,074 $ 137,539 $ 135,000 $ 126,309 $ 133,169 $ 85,000 $ 21,409 $ 135,000 $ 145,000 3700 164 TRAFFIC SAFETY ‐ CRIMINAL $ 8,175 $ 8,823 $ 9,000 $ 7,331 $ 10,891 $ 9,000 $ 31,046 $ 14,734 $ 15,000 3700 166 PARKING METERS $ 101,847 $ 100,366 $ 270,000 $ 83,350 $ 87,169 $ 90,000 $ 41,601 $ 96,461 $ 101,284 3700 167 FRANCHISES $ 166,131 $ 161,282 $ 165,000 $ 86,469 $ 160,993 $ 166,500 $ 163,466 $ 162,968 $ 162,968 3700 168 FIRE DEPARTMENT $ 154,345 $ 232,367 $ 14,400 $ 62,346 $ 65,961 $ 20,000 $ 44,880 $ 20,000 $ ‐ 3700 172 CANINE PROGRAM REVENUES ‐ $ $ 10,141 $ ‐ $ ‐ $ ‐ $ 5,070 $ ‐ 3700 173 MISC. $ 156 $ 4,169 $ 200 $ 5,007 $ 4,157 $ 5,000 $ 26,769 $ 8,812 $ 10,000 3700 174 RETURN CHECK CHARGES $ 325 $ 225 $ 300 $ 150 $ 150 $ 150 $ 25 $ 181 $ 150 3700 177 PARKING PERMITS‐EMPLOYEE $ 5,443 $ 5,568 $ ‐ $ 3,973 $ 8,933 $ 500 $ 1,360 $ 5,326 $ 5,500 3700 179 FORFEITURE FUND $ 6,635 $ (48,571) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 3700 189 ABANDONED VEH ABATEMENT FEES $ 6,371 $ 31,970 $ 5,000 $ ‐ $ 1,928 $ ‐ $ 4,457 $ 11,182 $ 12,000 3700 190 PARKING BAIL ‐ STATE $ 21,619 $ 24,480 $ 21,500 $ 20,425 $ 21,676 $ 24,000 $ 16,110 $ 20,971 $ 23,068 SubTotal $ 573,311 $ 670,287 $ 622,000 $ 397,831 $ 497,497 $ 402,650 $ 353,426 $ 482,708 $ 478,970 3900 101 SALE OF PERSONAL PROPERTY ‐ $ $ 13,500 $ ‐ $ ‐ $ 2,448 $ ‐ $ 5,000 $ 5,000 $ ‐ 3900 110 PROCEEDS FROM DEBT $ 280,000 $ ‐ $ ‐ $ ‐ $ 223,075 $ ‐ $ ‐ 3900 120 TRANSFERS IN $ 170,608 $ 132,500 $ ‐ $ ‐ $ ‐ 0 SubTotal $ 450,608 $ 146,000 $ ‐ $ ‐ $ 225,523 $ ‐ $ 5,000 $ 5,000 $ ‐ Total Revenue ‐‐‐‐‐‐‐‐‐> $ 4,671,259 $ 4,859,205 $ 4,837,328 $ 3,697,246 $ 5,285,323 $ 4,533,608 $ 5,218,519 $ 5,331,510 $ 5,723,097 City of Nevada City Budget Development Fiscal Year 2022/23 10 SECTION V: REVENUE ANALYSIS
Property Taxes: A tale of two metrics…..

Countywide Allocation Percentage
It has previously been reported that Nevada City only receives 0.61456% of the countywide ad valorem property tax (1% property tax against the assessed value as defined under law). This number fluctuates but remains fairly close to this percentage year over year. Despite its accuracy, it is based on a percentage of the total countywide collections. For fiscal year 2021/22 the countywide collections were $227,048,438 on $22,704,843,800 in assessed value. Nevada City’s allocation (the 0.61456%) was $1,395,351. The formula for this allocation is based upon a series of laws passed after Proposition 13 to correct property tax calculations culminating with the AB8 allocation method currently used. The base rate for Nevada City is based on the property taxes in place in fiscal year 1978/79. Changes are not locked into the base and will vary up or down based on actual assessed value of properties within Nevada City tax rate areas.

Nevada City Assessed Value Percentage
The actual assessed value in Nevada City for fiscal year 2021/22 was $642,632,193 with ad valorem collections of $6,426,321. Nevada City’s allocation of $1,395,351 for the period represents 21.71% of the ad valorem collected within the city limits of Nevada City. This percentage is higher than many cities in the foothills.

Property Tax Value Analysis
The total amount collected by Nevada City is the same in both metrics listed but one appears favorable to the city and the other does not appear favorable. There are several factors that reduce Nevada City’s ad valorem allocation and its ability to recognize growth in Nevada City specific property values. Nevada City is geographically small with a limited number of commercial properties both of which keep aggregate property values down. Nevada City is the county seat and has several large parcels and buildings that are government controlled and do not pay their relative ad valorem taxes or the increases therein (e.g., The Rood Center, the Courthouse, and the Post Office). The City is one of the largest landowners in the city such that there is no growth in property value in relation to ad valorem property taxes for these properties (e.g., Sugarloaf, Hirschman’s Pond, and the Environs).

Despite these factors the City continues to realize a healthy, albeit small, growth in secure property taxes. The projected secure property tax for Nevada City as of July 1, 2021, for fiscal year 2021/22 was $1,395,351, actuals came in higher at $1,449,083 which is the amount adopted in the City’s fiscal year 2021/22 budget. Staff projects a 2.5% growth in property tax allocation anticipating fiscal year 2022/23 budget revenue of $1,485,310 or $36,227 in growth.

Staff projects a 25% increase in supplemental property tax for fiscal year 2022/23 increasing by $5,771 to $28,858. This growth is largely attributable to the sale of property during the pandemic City of Nevada City Budget Development Fiscal Year 2022/23 11 in which the new sales price was significantly higher than the previously assessed value for the property. Although the percentage is high, the total dollar value is not large. If there are 10 homes that sell for $250,000 more than their current assessed value that would equate to a $2,500,000 increased taxable value which would yield a $25,000 increase in ad valorem and $5,425 in supplemental tax due to Nevada City (this is a hypothetical, but representative of the dollar value projected). It is worth noting that although this supplemental property tax increase may be helpful to the City, it may be harmful to housing and sales tax generation if the trend of people buying houses from out of the area and not living in them or renting them continues as the pandemic winds down.

Property Tax In-Lieu of Vehicle License Fee (VLF) is a tax imposed by the State on the ownership of a registered vehicle in place of taxing vehicles. Nevada City receives additional property tax to replace VLF revenue that was cut when the state permanently reduced the VLF in 2004. This property tax in lieu of VLF grows with the change from the prior year in gross assessed valuation of taxable property in Nevada City. Following the 2.5% growth in property tax allocation for the fiscal year 2022/23 budget, property tax in-lieu of VLF revenue is projected to grow by $8,102 from $324,098 to $332,200
During fiscal year 2022/23 the city will be partnering with Nevada County to audit the allocation structure to ensure consistency and recover any outstanding amounts due to the city. The base year is established by California legislation, so corrections are the only likely result of the audit.

Transient Occupancy Tax (TOT) or “Room Tax”
Nevada City collects a 10% TOT against the room rate for motels, hotels, campgrounds, and private property rentals within the city. This rate of 10% is among the lowest levels among agencies having such a tax in California. TOT collections will not grow from increased occupancy at the National Hotel for the next 10 years due to a tax deferral agreement in place with the hotel. This agreement was timely and appropriate to allow the remodeling of the hotel while allowing a phase in of TOT over time. There is a small, anticipated increase in TOT related to a project currently in permitting on the site of the Northern Queen Hotel. There is also an anticipated increase in recovery of TOT through a short-term rental audit, however it is anticipated that this increase in collections will be offset by a trending decrease in total shortterm rentals coming out of the pandemic.

Short-term rentals are assessed TOT in the same fashion as motels, hotels, and campgrounds based upon a voter initiative tax and local ordinance. The city requires registration, a business license, regular reporting, and the payment of the TOT under this ordinance. An initial assessment of short-term rental listings within Nevada City against registered businesses shows at least a 25% non-compliance rate. Some of these non-compliant businesses are paying the TOT through the online host collection system but are not compliant with city requirements. There are likely a small number of short-term rentals operating through nontraditional services that are not paying TOT. The city intends to use a consultant, in coordination City of Nevada City Budget Development Fiscal Year 2022/23 12 with data from the initial assessment, to notice all short-term rentals that are advertising in the market to bring them into compliance with reporting and business license requirements as well as ensure a timely transmission of TOT.

In the adoption of the fiscal year 2021/22 budget, it was recommended that a measure be placed on the ballot to seek approval from the voters to increase the TOT percentage to the common level of taxation. The next general election for the city is June of 2024. Staff intends to bring a report to the City Council in the coming fiscal year to report on the possibilities of a ballot initiative to increase the TOT. The city currently pays the Nevada City Chamber of Commerce

7.5% of the total TOT receipts annually (an average of $30,000 per year). This tax sharing will be evaluated in the strategic planning process. The Chamber of Commerce is considering formation of a Tourism Business Improvement District (TBID). A TBID would place a room fee similar to TOT on all motels, hotels, campgrounds and short-term rentals in the City, but the proceeds would be allocated by a Board established by the participant businesses. There could be a conflict between the passage of a TBID and a subsequent increase in TOT.

Staff projects a 5% increase in TOT in fiscal year 2022/23 from $463,797 to $486,987 for a total increase of $23,190 in the pending fiscal year budget.

Sales Tax
The sales tax rate in Nevada City is 8.375%. Sales tax rates are a combination of state base taxes plus special taxes. The state base tax is 7.25% which is broken down as 5% state, 1% City and 0.25% county. The special sales taxes in Nevada City total 1.125% broken down as

0.25% county library tax, 0.375% Nevada City public safety tax (Measure C), and 0.5% Nevada City streets, water, and wastewater tax (Measure M). There is a maximum sales tax rate of

9.25% in California, although some jurisdictions have higher taxes but have state legislative authority authorizing the additional tax. Should Nevada County be successful in their proposed

0.5% sales tax initiative in November of 2022, the maximum additional special tax allowable in Nevada City would be 0.375%. The previous recommendation to seek an increase in sales tax may be a challenge under these circumstances.

Sales tax fluctuated significantly during the pandemic and although initial concerns were in retail and dining impacts in Nevada City, ultimately there has been a year over your growth in sales tax. Working with our sales tax consultants HdL there is no anticipated growth in sales tax for fiscal year 2022/23. However, the sales tax revenue budget in fiscal year 2021/22 was $1,246,291 with actuals anticipated at $1,505,293. This means that the projected budget for fiscal year 2022/23 will reflect a 20.8% increase in budget against fiscal year 2021/22 budget.

Measure C and Measure M
Measure C is a special sales tax dedicated to police and fire expenses and Measure M (Measure S prior to January 1, 2022) is a special sales tax dedicated to streets, water and wastewater infrastructure (streets only as Measure S). As special sales taxes Measure C and Measure M have slightly different calculations as they do not include a relative percentage of City of Nevada City Budget Development Fiscal Year 2022/23 13 pooled sales tax. Working with our sales tax consultants HdL there is no anticipated growth in Measure C and Measure M sales for fiscal year 2022/23. However, the Measure C and Measure M sales tax revenue budget for fiscal year 2021/22 was $580,340 for Measure C and $878,000 for Measure M where as projected actuals are budget in fiscal year 2022/21 are $695,759 for Measure C and $932,676 for Measure M. This means that the projected budget for fiscal year 2022/23 will reflect an 8.3% increase in budget against fiscal year 2021/22 budget.

Cannabis Tax (Measure F)
In addition to the sales tax applied to cannabis retail sales the city, by voter initiative, taxes cultivation, production, retail, and testing of cannabis by local ordinance. As Nevada city was the first City in the county to permit these activities, the industry has largely grown around Nevada City. The market for legal cannabis has had ups and downs for the last several years due to the pandemic and other factors. With Grass Valley anticipating the permitting of all aspects of cannabis in the near future it is anticipated that some retail and other tax bases will be reduced in Nevada City. There are proposals for activities that may also increase cannabis tax within Nevada City over the coming fiscal year. Overall staff projects cannabis tax to be flat with $700,000 in revenues in fiscal year 2022/23.

Business Licenses
Business license revenues in Nevada City saw a large reduction in the initial stage of the pandemic. An initial review of business license compliance found that the majority of Nevada City businesses that are already established renew their business license annually or with a three-year business license on a regular basis. A smaller percentage do not renew without prompting. The city has not had a system that streamlines this process.

Beginning in July of 2022 the City will be conducting fire life safety and code inspections in all businesses in the city in an effort to find correctable hazards and to comply with relevant laws on mandated inspections. Part of these inspections will include confirming that business licenses are in place and valid. It is anticipated that a small number of businesses will be brought into compliance in the process. The new software program to be purchased in this coming fiscal year will allow standardization of this process for existing businesses to ensure renewals in a timely fashion and automation of notification for those that do not renew. For new businesses and/or businesses that do not operate in a storefront the approach will be different.

In fiscal year 2022/23 the city will be engaging consultants to identify businesses operating in the city without a business license and create a campaign to bring them into compliance. This will include short-term rental businesses operating within Nevada City. Staff projects a 22% increase in Business License revenues in fiscal year 2022/23 through this compliance process.

This is a $13,000 increase to $100,000 and places business license collections at pre-pandemic levels.

Grant Reimbursement
The city has been successful in a number of grants over the last several years but has also been unable to apply for a variety of grants due to a lack of staff to initiate and/or manage the City of Nevada City Budget Development Fiscal Year 2022/23 14 grant as well as a lack of a planned approach to grants. Staff, with the assistance of the City Council and community members, will generate an annual grant planning calendar identifying the recurring state and federal grants that apply to the various City departments and integrate this into department level work planning. Staff plans to initiate a bid process for grant writing services in fiscal year 2022/23 with an initial action of the selected firm(s) to be to create a master list of projects that the city will be seeking grants for. It is anticipated that the mid-year budget review will include a request for allocation of funds to pay for targeted grant writing services to address high priority projects from the list.

Fees In General
The city has not adopted a master fee schedule with each fiscal year budget, and with the exception of Parks and Recreation fees the various City fees have not been increased by Council resolution since 2017. The current fees are almost universally well below industry standards and significantly below the City’s costs to provide the services. Some of the fees can be increased by resolution and will be increased to reflect not more than the City’s cost of providing the services in the fiscal year 2022/23 budget. Some fees can only be increased by ordinance revision and as such will be scheduled for adjustment over the next fiscal year. A comprehensive fee schedule has been created based upon established resolutions, ordinances and other City Council approved fees to be adopted by resolution with the fiscal year 2022/23 budget.

AB1600 Fees
AB 1600 Fees or Development Impact Fees are charged to new development to pay for the impacts of that development. These fees are based upon future system needs within the fund area and cannot be used for maintenance of existing infrastructure. The study basis for the currently collected fees is from 1994. Although the number of projects that are required to pay AB1600 fees is relatively low in any given year, the fees should reflect modern project needs for growth. In fiscal year 2022/23 staff will complete a report, with the assistance of consultants, to recommend updates to the AB1600 fee schedule to the City Council. Beginning in fiscal year 2023/24 the city will adopt a Capital Improvement Plan (CIP) with the budget and a component of the CIP will be annual adjustment to the AB1600 fee schedule.

Water and Wastewater (Sewer) Rates
The analysis in the current fiscal year budget indicated the need to conduct a rate study for water and wastewater rates and to evaluate the established policies and procedures for management of the water and wastewater enterprise funds. Current water and wastewater rates are insufficient to cover the full cost of both services provided by the city. This requires the City’s general fund to supplement the two enterprise funds. The detailed supplementation can be seen in the department level expenditures within this report. An initial analysis of the water and wastewater system suggests that there are opportunities to reduce operational expenses while gaining operational efficiencies that should be considered prior to a future rate study. Staff is participating in regional planning with partner water providers to better understand these opportunities. Staff anticipates that there will be infrastructure grant programs available at both City of Nevada City Budget Development Fiscal Year 2022/23 15 the state and federal level and will be applying for several projects already listed in the water wastewater master plans in addition to the well to irrigation project already underway. Staff anticipates conducting water / wastewater resiliency and operational effectiveness study in fiscal year 2022/23 followed by a rate study.

Rents and Leases
In addition to owning several large open space areas, the City owns commercial and residential properties, developable properties, and undevelopable “slivers” of unparcelized land. The lease rates for buildings are essentially all below market and the conditions are disadvantageous to the City as compared to standard commercial and residential lease agreements. Staff has begun the process of updating all lease agreements to reflect a transition to market rate and industry best practice leasing. It is anticipated that this process will update all property leases in fiscal year 2022/23.

Parking Fees
Parking fees had a significant decrease during the pandemic but are slowly returning to baseline. The current number of metered parking spots, hours of metering, and rate are all lower than other similar communities with parking meters. The city is generally considered to be parking constrained and there has been a historical push to increase parking. Staff has begun the process to develop a Parking Demand and Needs Analysis. This will address the current configuration and possible expansion. It will also serve as a primer to a transition plan for credit card payments, payment kiosks and app-based metering in the future. Staff anticipates bringing a comprehensive plan for change to the City Council in fiscal year 2022/23.

City of Nevada City Budget Development Fiscal Year 2022/23 16 SECTION VI: EXPENDITURES
The adopted fiscal year 2021/22 budget largely reproduced the previous year’s budget due to staffing shortages and impacts of the pandemic. Overall, most general fund expenditures are projected to be under budget for the current fiscal year. The largest factor is savings in personnel costs related to vacancies. Moving into fiscal year 2022/23 it is anticipated that there will be a low level of vacancies and therefore a higher consumption of authorized expenditures.

The city remains in a declared state of emergency from winter snowstorms and their significant impact on the city and its infrastructure during fiscal year 2021/22. There have been nearly $1 million of expenditures to date for storm mitigation and repair, and there is an anticipated additional $200,000 of uninsured mitigation work remaining. Those expenditures have been taken largely from the Measure M (formerly Measure S) fund as the work was largely related to streets and city right-of-way. The city anticipates receiving 75% recovery of these expenditures from the California Office of Emergency Services, upon receipt the funds will be returned to their fund of origin.

There are several areas where staff anticipates a significant increase in expenditures in the fiscal year 2022/23 budget:
● Utility and fuel costs are anticipated to increase by 5-15%. ● The service contracts for information systems and technology, law enforcement dispatch, and LAFCo all have increasing fees.
● The Fire Department service contract has a 3% escalator beginning in October of 2022. ● The cost of most materials has increased by 5% with up to 50% increase in costs for construction materials and chemicals used in water / wastewater treatment and the city swimming pool.
● The City’s CalPERS Unfunded Actuarial Accrued Liability (UAL) is $6,172,864. The structured repayment of this UAL has an escalating payment overtime. The fiscal year 2022/23 UAL payment increases by 7.4% to $494,490. The city can realize a 5% discount by paying the full amount in July rather than submitting monthly payments. ● Employees are our greatest asset and translate tax dollars into direct service. That said, employee compensation also accounts for the greatest single expense within the budget. Total employment costs including salary, retirement, benefits, and other related expenses total $3,715,765 or 70% of the City’s current budget of $5,302,443. All of the City’s bargaining units’ MOUs expire on June 30, 2022; potential contract costs, step raises, and the added costs of filling vacancies represent a projected increase in employment costs of 10% or $371,577 in fiscal year 2022/23.

All Expenditure Table Next Page
City of Nevada City Budget Development Fiscal Year 2022/23 17 GENERAL FUND EXPENDITURES‐PROPOSED FY 22/23 PROPOSED BUDGET GF
Expenditures Dept FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 19/20 Budget FY 20/21
Adopted Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
DEPT #: 4600 GENERAL GOVERN. 285,453.75 $ $ 236,620.04 $ 280,039.16 $ 297,387.00 $ 313,507.00 $ 299,095.21 $ 304,766.75 $ 310,701.54 DEPT #: 4602 CITY COUNCIL $ 18,605.32 $ 19,823.65 $ 24,754.66 $ 23,918.00 $ 23,318.00 $ 22,323.87 $ 23,318.00 $ 23,318.00 DEPT #: 4604 PLAN COMMISSION 5,817.64 $ $ 5,363.77 $ 5,023.02 $ 5,727.00 $ 5,827.00 $ 4,968.14 $ 5,827.00 $ 5,827.00 DEPT #: 4606 CITY ATTORNEY $ 91,545.22 $ 135,149.40 $ 176,470.46 $ 138,575.00 $ 127,175.00 $ 158,557.37 $ 127,175.00 $ 124,165.00 DEPT #: 4608 CITY PLANNER $ 179,813.93 $ 239,642.21 $ 236,923.77 $ 222,701.00 $ 232,631.00 $ 233,702.47 $ 238,676.02 $ 238,676.02 DEPT #: 4615 CITY MANAGER $ 53,180.58 $ 168,444.35 $ 184,539.63 $ 196,689.00 $ 220,664.00 $ 321,834.95 $ 284,402.61 $ 298,622.74 DEPT #: 4620 CITY CLERK&TRES $ 2,593.30 $ 2,573.42 $ 2,603.23 $ 2,584.00 $ 2,584.00 $ 2,603.20 $ 2,584.00 $ 1,292.00 DEPT #: 4630 FIRE DEPARTMENT 711,435.61 $ $ 734,637.72 $ 650,994.85 $ 607,052.00 $ 659,245.00 $ 909,315.43 $ 788,656.60 $ 798,971.00 DEPT #: 4640 POLICE DEPT. $ 1,816,835.39 $ 1,866,331.48 $ 1,886,768.38 $ 2,066,961.00 $ 1,935,351.00 $ 2,003,257.86 $ 2,224,620.21 $ 2,366,340.35 DEPT #: 4650 BLDG.& GROUNDS 328,287.60 $ $ 219,979.90 $ 294,895.71 $ 281,305.00 $ 184,106.00 $ 203,233.95 $ 235,793.76 $ 265,793.76 DEPT #: 4655 COMMUNITY AGCY 59,856.21 $ $ 60,981.85 $ 82,171.50 $ 61,550.00 $ 50,550.00 $ 44,764.35 $ 50,200.00 $ 50,200.00 DEPT #: 4660 STREET DEPT. $ 324,143.29 $ 520,707.76 $ 601,341.67 $ 427,682.00 $ 409,834.00 $ 360,276.97 $ 465,088.35 $ 512,088.35 DEPT #: 4670 PARK & REC. $ 189,143.75 $ 218,534.40 $ 219,402.35 $ 218,239.00 $ 213,337.00 $ 179,186.09 $ 316,604.30 $ 319,937.30 DEPT #: 4675 POOL $ 342,749.40 $ 194,523.11 $ 135,793.34 $ 189,479.00 $ 147,874.00 $ 104,590.76 $ 208,555.72 $ 211,888.72 DEPT #: 4676 SUMMER CAMP PRG 22,832.94 $ $ 31,022.09 $ 20,888.01 $ 31,123.00 $ 24,738.00 $ 16,068.69 $ 26,174.76 $ 29,504.76 DEPT #: 6950 VETERAN'S BLDG $ 57,212.73 $ 60,545.59 $ 54,477.05 $ 65,267.00 $ 59,482.00 $ 42,628.73 $ ‐ $ ‐ Total $ 4,489,506.66 $ 4,714,880.74 $ 4,857,086.79 $ 4,836,239.00 $ 4,610,223.00 $ 4,906,408.04 $ 5,302,443.07 $ 5,557,326.54 GF Revenues $ 4,671,259.22 $ 4,859,205.16 $ 5,285,322.82 $ 4,837,328.00 $ 4,533,607.87 $ 5,218,519.26 $ 5,331,510.62 $ 5,723,097.00 Net $ 181,752.56 $ 144,324.42 $ 428,236.03 $ 1,089.00 $ (76,615.13) $ 312,111.22 $ 29,067.55 $ 165,770.46 City of Nevada City Budget Development Fiscal Year 2022/23 18 Department Level Expenditures
All individual program budgets have been merged to represent the city within functional departments. The Departments include:
 Governing
o City Council
o City Manager
o City Attorney
o City Planner
o Planning Commission
 General Government
 Fire
 Parks and Recreation
o Parks
o Pool
o Summer Camp
 Police
 Public Works
o Streets
o Engineering
 Sewer
o Wastewater Treatment
o Wastewater Collection
 Water
o Water Treatment
o Water Distribution
 Measure “C” Police and Fire
Within each of these departments a budget summary and detailed budget information by lineitem expenditure are included. The bar graphs in each summary help to illustrate year-over-year variation and the detailed information illustrates the source of the variations.

Department Level Expenditures Tables Next Pages
City of Nevada City Budget Development Fiscal Year 2022/23 19 Governing Exp Council, Attorney, Planning Com, City Planner, City Manager Row Labels
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY22/23
Proposed
Budget
5000 Compensation 117,270 193,128 205,853 204,695 302,396 241,201 248,7035100 Benefits 55,752 103,319 123,594 162,150 166,999 195,428 195,428 5200 Operations 184,431 278,494 306,754 251,260 280,948 251,260 256,260 5500‐5650 Cap Outlay, Fx Assets, A87 (8,490) (6,518) (8,490) (8,490) (8,957) (8,490) (8,490) Grand Total 348,963 568,423 627,712 609,615 741,387 679,399 691,901 (50,000)
0 50,000
100,000150,000200,000250,000300,000350,000
FY 20/21 Adopted
Budget
FY 20/21 YE Projections FY 21/22 Approved
Budget
FY22/23 Proposed
Budget
Proposed 20/21‐22/23 Governing Expense
5000 Compensation 5100 Benefits 5200 Operations 5500‐5650 Cap Outlay, Fx Assets, A87 City of Nevada City Budget Development Fiscal Year 2022/23 20 Governing Exp Council, Attorney, Planning Com, City Planner, City Manager Row Labels FY 17/18 Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved Budget
FY22/23
Proposed Budget
5000 Compensation 117,270 193,128 205,853 204,695 302,396 241,201 248,703 5010 GENERAL FUND SAL.‐ PERMANENT 141,526 194,420 205,853 204,695 302,396 241,201 248,7035011 GENERAL FUND SALARY REIMB (24,256) (1,292) 0 0 0 5100 Benefits 55,752 103,319 123,594 162,150 166,999 195,428 195,428 5110 GENERAL FUND SOCIAL SECURITY 10,621 15,012 15,728 15,700 23,148 18,489 18,489 5111 GENERAL FUND BENEFIT REIMB (1,432) (644) 0 05115 GENERAL FUND DEFERRED COMP 750 2,900 2,620 2,600 2,358 2,600 2,600 5120 GENERAL FUND WORKERS COMP. 1,284 2,458 36 2,000 1,477 2,000 2,000 5130 GENERAL FUND HEALTH INS. 32,651 49,419 52,248 59,430 59,031 52,776 52,776 5137 GENERAL FUND STD/LTD/LIFE . 359 606 633 635 595 633 633 5140 GENERAL FUND UNEMPLOY.INS. 3,618 3,618
5155 GENERAL FUND CELL ALLOWANCE 0 701 484 480 435 480 480 5160 GENERAL FUND RETIRE.& PERS 11,518 32,866 51,845 81,305 79,955 114,833 114,833 5200 Operations 184,431 278,494 306,754 251,260 280,948 251,260 256,260 5201 GENERAL FUND OP. MATL.& SUPPL 35 26 0
5201 GENERAL FUND OP.MATL.& SUPPL 95 70 1,853 100 0 100 100 5203 GENERAL FUND OFFICE SUPPLIES 382 263 587 600 1,108 600 600 5204 GENERAL FUND TELEPHONE 448 320 386 400 386 400 4005207 GENERAL FUND PRINT. & ADVERT 3,766 3,742 6,083 3,950 9,267 3,950 3,950 5208 GENERAL FUND DUES,SUBS.,PUB. 1,580 1,940 1,420 1,900 155 1,900 1,900 5214 GENERAL FUND LIAB. INSURANCE 7,095 7,985 8,679 9,425 10,829 9,425 9,425 5216 GENERAL FUND MAINT CONTRACT 0 237 0 0
5216 GENERAL FUND MAINT. CONTRACT 600 631 57,108 600 0 600 600 5217 GENERAL FUND ELECTION COSTS 2,670 0 2,806 3,500 3,141 3,500 3,500 5218 GENERAL FUND OUTSIDE SERVICE 37,737 56,311 9,493 62,460 49,410 62,460 62,460 5220 GENERAL FUND CONFER.& MEETG. 1,059 3,989 16,069 4,500 0 4,500 4,500 5220 GENERAL FUND CONFER.&MEETG. 350 0 0
5221 GENERAL FUND TRAINING & DEV. 0 3,630 4,550 4,350 800 4,350 4,3505222 GENERAL FUND COVID‐19 0 0 7,099 30,074 0 05231 GENERAL FUND ENGINEER SERV. 258 15,130 0 7,055 0 0 5237 GENERAL FUND ATTORNEY 98,571 126,177 167,139 125,000 128,345 125,000 130,000 5238 GENERAL FUND AUTO ALLOWANCE 185 3,800 2,620 2,600 2,358 2,600 2,600 5242 GENERAL FUND OTHER PERSONNEL 1,150 0 0 0 0 0
5247 GENERAL FUND MISC. EXPENSES 0 66 179 0 134 0 0
5257 GENERAL FUND STATE/CO FEES 1,565 0 0 1,900 0 0
City of Nevada City Budget Development Fiscal Year 2022/23 21 5262 GENERAL FUND BUILDING INSPEC 0 37,264 9,332 25,000 32,182 25,000 25,000 5269 GENERAL FUND MED CANNABIS 27,091 14,908 10,712 6,000 3,209 6,000 6,000 5273 GENERAL FUND POSTAGE 7 0 18 0 102 0 05275 GENERAL FUND COMP. R&M/IT 166 2,269 0 875 467 875 8755276 GENERAL FUND TICKET PROCESS 7 0 0 0 0 5500‐5650 Cap Outlay, Fx Assets, A87 (8,490) (6,518) (8,490) (8,490) (8,957) (8,490) (8,490) 5510 GENERAL FUND CAPITAL OUTLAY 0 0 0 0 0
5512 GENERAL FUND FIXED ASSETS 0 1,973 0 0 0 05650 GENERAL FUND A87 COST ALLOC (8,490) (8,490) (8,490) (8,490) (8,957) (8,490) (8,490) Grand Total 348,963 568,423 627,712 609,615 741,387 679,399 691,901 City of Nevada City Budget Development Fiscal Year 2022/23 22 Row Label FY 17/18 Actuals FY 18/19 Actuals 19/20 Actuals FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Approved
Budget
500 Com 226,544 197,674 224,746 234,995 236,876 234,520 241,555 5100 Be 111,953 99,368 112,768 128,075 122,975 118,260 126,2035200 Op 151,825 144,446 147,393 151,205 142,229 152,755 150,7555500‐56 (204,868) (204,868) (204,868) (200,768) (202,984) (200,768) (207,812) Grand Tota 285,454 236,620 280,039 313,507 299,095 304,767 310,702 General Government and Administration 4600
City of Nevada City Budget Development Fiscal Year 2022/23 23 4600 GENERAL GOVERNMENT
Row Labels FY 17/18 Actuals FY 18/19 Actuals 19/20 Actuals FY 20/21 Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Approved
Budget
500 Compensation 226,544 197,674 224,746 234,995 236,876 234,520 241,555 5010 GENERAL FUND SAL.‐ PERMANENT 229,384 199,090 228,284 234,995 236,822 234,520 241,555 5011 GENERAL FUND SALARY REIMB (3,003) (1,416) (3,599) 0 0 0 05030 GENERAL FUND OVERTIME 162 0 60 0 53 0 0 5100 Benefits 111,953 99,368 112,768 128,075 122,975 118,260 126,203 5110 GENERAL FUND SOCIAL SECURITY 17,208 14,908 17,038 17,980 17,587 17,941 18,4795111 GENERAL FUND BENEFIT REIMB (1,021) (774) (2,114) 0 0 0 0 5120 GENERAL FUND WORKERS COMP. 1,883 3,258 47 2,645 1,722 2,645 2,724 5130 GENERAL FUND HEALTH INS. 51,939 48,645 71,137 86,415 84,036 72,200 75,000 5137 GENERAL FUND STD/LTD/LIFE . 940 1,108 1,501 1,500 1,579 1,501 1,500 5140 GENERAL FUND UNEMPLOY.INS. 2,498 0 0 3,518 3,5005160 GENERAL FUND RETIRE.& PERS 38,507 32,223 25,159 19,535 18,050 20,456 25,000 5200 Operations 151,825 144,446 147,393 151,205 142,229 152,755 150,755 5201 GENERAL FUND OP.MATL.& SUPPL 1,242 1,959 2,189 2,000 620 2,000 5202 GENERAL FUND BLDG.REP.& MNTC 408 3,177 1,892 2,000 336 2,000 2,000 5203 GENERAL FUND OFFICE SUPPLIES 7,117 4,281 6,012 5,500 4,148 5,500 5,5005204 GENERAL FUND TELEPHONE 2,291 2,421 2,267 2,225 2,384 2,225 2,225 5207 GENERAL FUND PRINT. & ADVERT 201 24 38 50 0 50 50
5208 GENERAL FUND DUES,SUBS.,PUB. 3,895 3,957 3,959 4,000 3,959 4,000 4,0005209 GENERAL FUND ELECT & HEATNG 16,013 13,637 14,575 15,000 13,578 15,000 15,000 5211 GENERAL FUND INDEPT. AUDITNG 21,820 22,300 30,650 30,000 30,000 30,000 30,0005214 GENERAL FUND LIAB. INSURANCE 12,011 8,938 10,009 10,830 12,752 10,830 10,830 5216 GENERAL FUND MAINT. CONTRACT 9,750 11,706 11,692 10,000 11,910 10,000 10,000 5218 GENERAL FUND OUTSIDE SERVICE 26,734 23,960 11,648 15,000 9,538 15,000 15,0005219 GENERAL FUND EQUIP.REP&MAINT 0 0 0 500 (106) 250 2505220 GENERAL FUND CONFER.& MEETG. 819 398 302 500 0 500 500 5221 GENERAL FUND TRAINING & DEV. 590 83 107 500 105 500 500 5222 COVID‐19 121 4,652 0 05230 GENERAL FUND SM TOOLS/EQUIP 0 1,666 0 2,000 2,000 5237 GENERAL FUND ATTORNEY 48 0 0 0 0
5242 GENERAL FUND OTHER PERSONNEL 14,399 12,380 12,777 13,000 10,877 13,000 13,000 5243 GENERAL FUND LATE CHARGE 187 353 120 100 272 100 1005247 GENERAL FUND MISC. EXPENSES 260 588 288 500 127 300 300 City of Nevada City Budget Development Fiscal Year 2022/23 24 5257 GENERAL FUND STATE/CO FEES 24,533 26,460 30,589 31,000 33,380 31,000 31,000 5269 GENERAL FUND MED CANNABIS 0 429 0 0 05273 GENERAL FUND POSTAGE 4,088 3,836 4,346 3,500 3,698 3,500 3,5005275 GENERAL FUND COMP. R&M/IT 5,420 1,893 3,812 5,000 0 5,000 5,000 5500‐5650 Cap Outlay, Fx Assets, A87 (204,868) (204,868) (204,868) (200,768) (202,984) (200,768) (207,812) 5510 GENERAL FUND CAPITAL OUTLAY 005512 GENERAL FUND FIXED ASSETS 0 0 0 8,100 5,884 8,100 8,1005650 GENERAL FUND A87 COST ALLOC (204,868) (204,868) (204,868) (208,868) (208,868) (208,868) (215,912) Grand Total 285,454 236,620 280,039 313,507 299,095 304,767 310,702 City of Nevada City Budget Development Fiscal Year 2022/23 25 Fire Department 4630
Row Labels
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21
YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation 350,163 340,607 268,688 218,660 248,464 112,345 115,500 5100 Benefits 203,591 236,396 213,329 273,530 254,163 144,834 150,9005200 Operations 127,274 126,231 138,571 136,648 376,281 501,071 501,071 5500 ‐ 5650 Cap Outlay, Fx Assets, A87 30,407 31,404 30,407 30,407 30,407 30,407 31,500 Grand Total 711,436 734,638 650,995 659,245 909,315 788,657 798,971 0 200,000400,000600,000800,000
1,000,000
FY 20/21 Adopted
Budget
FY 20/21 YE
Projections
FY 21/22 Approved
Budget
FY 22/23 Proposed
Budget
20/21 ‐ 20/23 proposed Budget Fire Department
5000 Compensation 5100 Benefits5200 Operations 5500 ‐ 5650 Cap Outlay, Fx Assets, A87 City of Nevada City Budget Development Fiscal Year 2022/23 26 Fire Department 4630
Row Labels FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 20/21 Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation
5010 GENERAL FUND SAL.‐ PERMANENT 249,618 262,045 252,858 249,455 219,396 112,345 115,500 5011 GENERAL FUND SALARY REIMB (83,932) (87,530) (92,813) (80,000) (28,374)5020 GENERAL FUND SAL.‐ NON‐PERM. 91,775 89,958 73,789 10,950 35,772 5030 GENERAL FUND OVERTIME 85,443 65,847 21,986 26,295 14,0895070 GENERAL FUND INCENTIVE PAY 7,260 10,286 12,868 11,960 7,581 5000 Compensation Total 350,163 340,607 268,688 218,660 248,464 112,345 115,500 5100 Benefits
5110 GENERAL FUND SOCIAL SECURITY 27,920 26,974 21,818 22,220 17,869 8,688 10,000 5111 GENERAL FUND BENEFIT REIMB (23,257) (17,038) (19,846) (20,000) 0 5120 GENERAL FUND WORKERS COMP. 30,769 45,247 771 43,020 43,977 43,020 45,000 5130 GENERAL FUND HEALTH INS. 75,820 81,849 78,206 86,295 57,976 27,721 27,5005137 GENERAL FUND STD/LTD/LIFE . 1,124 974 1,048 1,100 913 468 450 5140 GENERAL FUND UNEMPLOY.INS. (8) 0 0 1,685 1,700
5150 GENERAL FUND UNIFORM ALLOW. 4,268 2,661 2,377 2,250 764 750 7505155 GENERAL FUND CELL ALLOWANCE 512 474 485 480 483 480 500 5160 GENERAL FUND RETIRE.& PERS 86,441 95,255 128,470 138,165 132,181 62,021 65,000 5100 Benefits Total 203,591 236,396 213,329 273,530 254,163 144,834 150,900 5200 Operations
5201 GENERAL FUND OP.MATL.& SUPPL 20,160 9,723 14,233 12,000 2,624 5202 GENERAL FUND BLDG.REP.& MNTC 1,826 5,086 8,504 3,500 814 5203 GENERAL FUND OFFICE SUPPLIES 640 372 694 700 5855204 GENERAL FUND TELEPHONE 3,641 5,168 5,156 4,000 3,8155205 GENERAL FUND VEH.REP./MAINT. 19,913 23,113 17,512 10,000 7,6255206 GENERAL FUND GAS & OIL 11,131 14,598 14,046 10,000 7,3365207 GENERAL FUND PRINT. & ADVERT 0 168 1,000 0 0 5208 GENERAL FUND DUES,SUBS.,PUB. 4,789 6,189 5,691 5,500 5,645 5209 GENERAL FUND ELECT & HEATNG 8,005 10,357 8,845 8,500 7,7525210 GENERAL FUND WATER 1,310 1,438 1,373 1,200 1,6825212 GENERAL FUND DEBT SVC ‐ PRIN 17,380 17,380 17,380 17,3805213 GENERAL FUND DEBT SVC ‐ INT 7,443 7,443 7,443 7,443 5214 GENERAL FUND LIAB. INSURANCE 17,179 18,202 21,755 24,525 23,8385216 GENERAL FUND MAINT. CONTRACT 0 296 119 0 0 City of Nevada City Budget Development Fiscal Year 2022/23 27 5218 GENERAL FUND OUTSIDE SERVICE 1,367 2,067 3,781 3,000 6,479 473,748 473,748 5219 GENERAL FUND EQUIP.REP&MAINT 6,472 2,808 6,753 3,500 900 5221 GENERAL FUND TRAINING & DEV. 3,463 2,304 1,951 2,500 11,575 2,500 2,5005222 GENERAL FUND COVID 19 743 5228 GENERAL FUND BROADCST DSPTCH 17,331 17,296 20,342 18,000 21,606 5230 GENERAL FUND SM TOOLS/EQUIP 6,091 0 427 2,000 0
5232 GENERAL FUND GARBAGE/RECYCLE 0 87 0 05242 GENERAL FUND OTHER PERSONNEL 1,171 1,080 5,514 2,000 1,392 5247 GENERAL FUND MISC. EXPENSES 338 3,935 5005257 GENERAL FUND STATE/CO FEES 1,759 1,844 85 100 855260 GENERAL FUND SHARING AGRMNT 522 0 0 247,705 5273 GENERAL FUND POSTAGE 0 0 50 50
5275 GENERAL FUND COMP. R&M/IT 166 100 0 250
5200 Operations Total 127,274 126,231 138,571 136,648 376,281 501,071 501,071 5500 ‐ 5650 Cap Outlay, Fx Assets, A87
5512 GENERAL FUND FIXED ASSETS 0 997 05650 GENERAL FUND A87 COST ALLOC 30,407 30,407 30,407 30,407 30,407 30,407 31,500 5500 ‐ 5650 Cap Outlay, Fx Assets, A87 Total 30,407 31,404 30,407 30,407 30,407 30,407 31,500 Grand Total 711,436 734,638 650,995 659,245 909,315 788,657 798,971 City of Nevada City Budget Development Fiscal Year 2022/23 28 Park & Rec, Pool and Camp Summary Comps
Row Labels FY 18/19 Actuals FY 19/20 Actuals
20/21
Approve
d Budget
FY 20/21
YE
Projection
s
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation 148,554 121,249 102,225 87,130 195,313 195,313 5100 Benefits 94,238 80,645 99,067 114,855 156,499 156,499 5200 Operations 157,486 129,097 150,220 74,752 161,605 165,4555500 ‐ 5650 Cap Outlay, Fx Assets, A87 66,559 63,630 64,069 55,369 70,561 76,561 Grand Total 466,837 394,621 415,581 332,105 583,978 593,828 0 50,000
100,000150,000200,000250,000
5000 Compensation 5100 Benefits 5200 Operations 5500 ‐ 5650 Cap Outlay, Fx Assets,
A87
20/21 ‐ 22/23 Proposed Bud
4670 ‐ 4676
FY 20/21 YE Projections FY 21/22 Approved Budget FY 22/23 Proposed Budget City of Nevada City Budget Development Fiscal Year 2022/23 29 Park & Rec, Pool and Camp Summary Comps
Row Labels
f FY
18/19
Actuals
FY
19/20
Actuals
FY
Approved
20/21
Budget
FY 20/21
YE
Projection
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation
5010 FUND SAL.‐ PERMANENT 6,049 6,265 6,200 6,179 6,528 6,528 5010 GENERAL FUND SAL.‐ PERMANENT 59,263 65,897 62,405 65,666 101,524 101,524 5011 GENERAL FUND SALARY REIMB (490) 0 0
5020 GENERAL FUND SAL.‐ NON‐PERM. 80,727 45,766 29,330 12,696 82,260 82,260 5030 GENERAL FUND OVERTIME 1,701 1,723 2,785 1,501 3,237 3,237 5031 GENERAL FUND OVERTIME‐SPEC E 170 214 210 299 299
5050 GENERAL FUND OTHER‐SPEC.DUTY 966 1,100 1,005 1,054 1,131 1,1315070 GENERAL FUND INCENTIVE PAY 168 283 290 34 333 333 5000 Compensation Total 148,554 121,249 102,225 87,130 195,313 195,313 5100 Benefits
5140 GENERAL FUND UNEMPLOY.INS. (1,389) 479 0 3,878 1,286 1,2865155 GENERAL FUND CELL ALLOWANCE 139 145 0 22 0 5110 FUND SOCIAL SECURITY 447 462 475 452 499 499
5110 GENERAL FUND SOCIAL SECURITY 17,225 12,988 10,492 6,406 20,566 20,5665111 GENERAL FUND BENEFIT REIMB (325) 0 0 5120 GENERAL FUND WORKERS COMP. 21,294 310 13,265 12,513 16,310 16,3105130 FUND HEALTH INS. 2,146 2,347 2,535 2,505 2,711 2,711 5130 GENERAL FUND HEALTH INS. 27,593 29,968 31,805 32,590 42,135 42,1355137 FUND STD/LTD/LIFE .32 34 35 34 34 34 5137 GENERAL FUND STD/LTD/LIFE . 497 520 525 532 679 679 5140 FUND UNEMPLOY.INS. 98 98
5140 GENERAL FUND UNEMPLOY INS 6,018 1,926 1,471 1,471
5140 GENERAL FUND UNEMPLOY.INS. (1,389) 479 0 3,878 1,286 1,2865150 GENERAL FUND UNIFORM ALLOW. 0 165 163 163 5155 FUND CELL ALLOWANCE 46 48 95 7 95 95
5155 GENERAL FUND CELL ALLOWANCE 507 556 315 501 312 3125160 FUND RETIRE.& PERS 2,086 2,086 3,785 3,763 4,596 4,596 City of Nevada City Budget Development Fiscal Year 2022/23 30 Row Labels
f FY
18/19
Actuals
FY
19/20
Actuals
FY
Approved
20/21
Budget
FY 20/21
YE
Projection
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5160 GENERAL FUND RETIRE.& PERS 25,329 24,205 35,575 45,849 64,258 64,258 5100 Benefits Total 94,238 80,645 99,067 114,855 156,499 156,499 5200 Operations
5201 GENERAL FUND OP.MATL.& SUPPL 7,127 1,688 5,000 5,000 5,000 5202 GENERAL FUND BLDG.REP.& MNTC 5,268 1,782 3,500 287 3,500 3,500 5201 FUND OP.MATL.& SUPPL 0 0 350 350 350
5201 GENERAL FUND OP.MATL.& SUPPL 6,010 2,829 7,000 1,757 5,000 6,000 5202 GENERAL FUND BLDG.REP.& MNTC 1,025 7,463 8,000 597 8,000 8,000 5203 GENERAL FUND OFFICE SUPPLIES 347 397 600 19 400 300 5204 GENERAL FUND TELEPHONE 947 657 2,050 487 800 1,0505205 GENERAL FUND VEH.REP./MAINT. 39 0 100 78 0 500 5206 GENERAL FUND GAS & OIL 11 451 0 61 0 100
5207 FUND PRINT. & ADVERT 510 0 750 150 750 750
5207 GENERAL FUND PRINT. & ADVERT 1,931 663 1,450 50 1,000 1,3505208 GENERAL FUND DUES,SUBS.,PUB. 463 307 340 170 340 3405209 GENERAL FUND ELECT & HEATNG 33,254 28,968 35,000 20,801 34,000 34,0005212 GENERAL FUND DEBT SVC ‐ PRIN 12,801 13,501 16,845 12,569 16,845 16,845 5213 GENERAL FUND DEBT SVC ‐ INT 15,066 13,757 10,450 11,668 10,450 10,450 5214 GENERAL FUND LIAB. INSURANCE 5,659 5,994 6,335 4,778 6,520 6,520 5216 GENERAL FUND MAINT. CONTRACT 463 0 0 0
5218 FUND OUTSIDE SERVICE 16,954 7,695 7,500 1,008 7,500 7,500 5218 GENERAL FUND OUTSIDE SERVICE 9,978 7,276 12,000 1,391 12,500 12,500 5219 GENERAL FUND EQUIP.REP&MAINT 6,487 5,891 2,000 4,200 5,000 5220 GENERAL FUND CONFER.& MEETG. 460 325 750 49 750 750 5220FUND CONFER.& MEETG. 19 0 0 0 0
5221 GENERAL FUND TRAINING & DEV. 142 236 250 250 250
5222 FUND COVID‐19 38 58 0 0
5222 GENERAL FUND COVID‐19 255 283 0 0
5224 GENERAL FUND RENTALS 0 0 250 0 0
5230 GENERAL FUND SM TOOLS/EQUIP 647 1,840 500 500 650
City of Nevada City Budget Development Fiscal Year 2022/23 31 Row Labels
f FY
18/19
Actuals
FY
19/20
Actuals
FY
Approved
20/21
Budget
FY 20/21
YE
Projection
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5232 GENERAL FUND GARBAGE/RECYCLE 0 0 150 0
5240 GENERAL FUND CHLORINE & CHEM 11,091 4,653 11,000 5,483 11,000 11,000 5242 GENERAL FUND OTHER PERSONNEL 2,990 68 1,750 33 1,650 2,000 5243 GENERAL FUND LATE CHARGE 3 19 0 0 0
5246 GENERAL FUND SNACK BAR SUPPS 7,407 1,938 2,500 646 2,500 2,500 5247 FUND MISC. EXPENSES 0 0 100 100 1005247 GENERAL FUND MISC. EXPENSES (14) 10 50 1 50 500 5248 FUND CAMP FAIR EXP 820 0 1,000 1,000 1,000
5248 GENERAL FUND CAMP FAIR EXP 0 0 50 50 50
5252 GENERAL FUND OPEN SPACE EXP 5,964 17,138 9,000 7,650 23,000 23,0005257 GENERAL FUND STATE/CO FEES 2,933 3,177 3,450 4,415 3,450 3,450 5273 GENERAL FUND POSTAGE 312 81 50 261 50 50
5275 GENERAL FUND COMP. R&M/IT 349 0 100 100 1005276 GENERAL FUND TICKET PROCESS 23 0 0 0 0 5510 GENERAL FUND CAPITAL OUTLAY 0 0 0
5200 Operations Total 157,486 129,097 150,220 74,752 161,605 165,455 5500 ‐ 5650 Cap Outlay, Fx Assets, A87
5512 GENERAL FUND FIXED ASSETS 0 0 8,700 14,000 20,000
5600 GENERAL FUND 11,190 8,261 0 0 05650 FUND A87 COST ALLOC 1,913 1,913 1,913 1,913 1,913 1,913 5650 GENERAL FUND A87 COST ALLOC 53,456 53,456 53,456 53,456 54,648 54,648 5500 ‐ 5650 Cap Outlay, Fx Assets, A87 Total 66,559 63,630 64,069 55,369 70,561 76,561 Grand Total 466,837 394,621 415,581 332,105 583,978 593,828 City of Nevada City Budget Development Fiscal Year 2022/23 32 4640 Police Department
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation 901,515 812,432 876,312 836,165 885,232 976,509 1,041,410 5100 Benefits 489,464 462,858 527,432 638,640 647,524 709,884 760,010 5200 Operations 355,655 456,382 408,939 390,345 385,713 408,026 434,7205500‐5650 Cap Outlay, Fx Assets, A87 70,201 134,660 74,086 70,201 84,789 130,201 130,201 TOTALS 1,816,835 1,866,331 1,886,768 1,935,351 2,003,258 2,224,620 2,366,341 0 200,000400,000600,000800,000
1,000,0001,200,000
FY 20/21 Adopted
Budget
FY 20/21 YE
Projections
FY 21/22 Approved
Budget
FY 22/23 Proposed
Budget
20/21 ‐ 22/23 Proposed P.D. Budget
5000 Compensation 5100 Benefits5200 Operations 5500‐5650 Cap Outlay, Fx Assets, A87 City of Nevada City Budget Development Fiscal Year 2022/23 33 4640 Police Department
Row Labels
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation
5010 GENERAL FUND SAL.‐ PERMANENT 752,403 660,906 785,153 762,925 763,612 883,145 883,1455011 GENERAL FUND SALARY REIMB (39,976) (58,097) (76,203) (60,000) 0 (60,000) 5020 GENERAL FUND SAL.‐ NON‐PERM. 54,142 105,646 54,277 54,600 22,249 78,125 80,000 5030 GENERAL FUND OVERTIME 66,988 64,643 66,672 34,450 53,140 42,730 45,000 5040 GENERAL FUND SHIFT DIFF. 9,951 11,000 15,278 11,820 18,723 14,243 15,000 5050 GENERAL FUND OTHER‐SPEC.DUTY 0 (74) 0
5060 GENERAL FUND COURT TIME 109 119 250 250 250
5070 GENERAL FUND INCENTIVE PAY 57,897 28,288 31,135 32,120 27,508 18,015 18,015 5000 Compensation Total 901,515 812,432 876,312 836,165 885,232 976,509 1,041,410 5100 Benefits
5110 GENERAL FUND SOCIAL SECURITY 72,419 66,836 72,384 69,855 64,872 80,591 80,591 5111 GENERAL FUND BENEFIT REIMB (93,017) (88,725) (24,282) (40,000) 0 (40,000) (40,000) 5120 GENERAL FUND WORKERS COMP. 101,750 113,321 1,648 83,685 77,151 83,685 85,000 5130 GENERAL FUND HEALTH INS. 140,579 122,787 180,383 206,235 196,888 240,319 250,0005137 GENERAL FUND STD/LTD/LIFE . 2,736 2,572 3,118 3,425 3,029 3,955 3,9555140 GENERAL FUND UNEMPLOY.INS. 12,048 1,456 2,606 0 715 15,544 15,5445150 GENERAL FUND UNIFORM ALLOW. 16,921 8,307 10,923 11,000 11,223 13,000 13,0005155 GENERAL FUND CELL ALLOWANCE 517 1,920 1,340 1,920 1,388 1,920 1,920 5160 GENERAL FUND RETIRE.& PERS 235,512 234,385 279,311 302,520 292,257 310,870 350,000 5100 Benefits Total 489,464 462,858 527,432 638,640 647,524 709,884 760,010 5200 Operations 355,655 456,382 408,939 390,345 385,713 408,026 434,7205500‐5650 Cap Outlay, Fx Assets, A87 70,201 134,660 74,086 70,201 84,789 130,201 130,201 Grand Total 1,816,835 1,866,331 1,886,768 1,935,351 2,003,258 2,224,620 2,366,340 City of Nevada City Budget Development Fiscal Year 2022/23 34 Consolidated Public Works 4650, 4660
Row Labels FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation 133,812 108,131 124,375 121,045 103,110 152,217 152,750 5100 Benefits 89,896 100,196 65,387 102,826 125,811 106,796 113,400 5200 Operations 298,973 233,540 302,612 248,877 272,667 280,677 308,7505500‐5600 Cap Outlay, Fx Assets, A87 120,230 61,847 403,864 121,192 57,865 161,192 202,500 Grand Total 642,912 503,714 896,237 593,940 559,453 700,882 777,400 0 200,000400,000600,000800,000
1,000,0001,200,0001,400,000
FY 20/21 Adopted
Budget
FY 20/21 YE Projections FY 21/22 Approved
Budget
FY 22/23 Proposed
Budget
20/21 ‐ 22/23 Proposed Budget Public Works
5000 Compensation 5100 Benefits 5200 Operations 5500‐5600 Cap Outlay, Fx Assets, A87 City of Nevada City Budget Development Fiscal Year 2022/23 35 Consolidated Public Works 4650, 4660
Row Labels FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 20/21 Adopted Budget FY 20/21 YE Projections FY 21/22 Approved Budget FY 22/23 Proposed Budget 5000 Compensation
5010 GENERAL FUND SAL.‐ PERMANENT 49,851 27,967 51,292 36,315 40,260 59,888 60,000 5010 SAL PERM 64,156 54,727 54,605 68,045 52,681 74,919 75,000 5011 GENERAL FUND SALARY REIMB (864) 0 0
5020 GENERAL FUND SAL.‐ NON‐PERM. 3,540 12,313 2,727 05020 SAL. NON PERM 242 3,533 3,277 0 0 5030 GENERAL FUND OVERTIME 5,174 1,738 3,518 3,890 2,341 4,239 4,300 5030 OVERTIME 6,284 3,260 2,573 6,530 2,871 6,915 7,000 5031 GENERAL FUND OVERTIME‐SPEC E 341 198 527 360 391 400 5031 OVERTIME‐SPEC E 540 426 369 605 638 750
5050 GENERAL FUND OTHER‐SPEC.DUTY 3,007 1,131 2,557 1,385 1,661 1,350 1,5005050 OTHER SPEC‐DUT 1,541 2,198 1,839 2,760 1,712 2,569 2,500 5070 GENERAL FUND INCENTIVE PAY 0 251 474 450 47 511 500 5070 INCENTIVE PAY 0 389 618 705 1,537 798 800
5000 Compensation Total 133,812 108,131 124,375 121,045 103,110 152,217 152,750 5100 Benefits
5110 GENERAL FUND SOCIAL SECURITY 4,229 2,745 4,633 3,170 3,299 5,004 5,000 5110 SOCIAL SECURITY 6,439 4,860 4,850 5,860 4,715 6,422 6,500 5120 GENERAL FUND WORKERS COMP. 8,593 14,866 216 12,070 18,359 12,070 12,0005120 WORKERS COMP 10,751 18,599 270 15,100 34,053 15,100 20,000 5130 HEALTH INS 21,539 16,425 17,828 22,165 15,403 18,070 18,5005130 GENERAL FUND HEALTH INS. 16,007 15,504 16,737 17,255 16,492 13,331 13,500 5137 GENERAL FUND STD/LTD/LIFE . 353 387 404 446 413 457 450 5137 STD/LTD/LIFE 352 365 388 465 430 477 500
5140 GENERAL FUND UNEMPLOY.INS. 990 1,000
5140 UNEMPLOYMENT INS 174 1,537 1,278 1,300
5150 GENERAL FUND UNIFORM ALLOW. 63 0 33 200 0 200 200
5150UNIFORM ALLOWANCE 794 276 404 350 241 350 3505155 CELL ALLOWANCE 640 552 483 675 2,093 672 700 5155 GENERAL FUND CELL ALLOWANCE 554 299 531 385 98 384 400 5160 GENERAL FUND RETIRE.& PERS 9,490 13,544 7,476 7,605 6,180 10,904 11,000 5160 RETIRE AND PERS 10,093 11,775 10,958 17,080 22,497 21,086 22,000 5100 Benefits Total 89,896 100,196 65,387 102,826 125,811 106,796 113,400 5200 Operations
5201 GENERAL FUND OP.MATL.& SUPPL 39,515 37,774 29,020 30,000 22,569 35,000 30,000 5201 OP MATL&SUPPL 17,980 16,782 34,426 17,500 814 15,000 20,000 5202 GENERAL FUND BLDG.REP.& MNTC 1,521 8,599 5,000 1,075 5,000 6,0005203 GENERAL FUND OFFICE SUPPLIES 757 962 813 600 124 600 600 5203 OFFICE SUPPLIES 158 150 27 400 5 200 200
5204 GENERAL FUND TELEPHONE 910 1,132 1,174 1,000 1,445 1,000 1,0005204 TELEPHONE 464 305 0 0 0 0 5205 GENERAL FUND VEH.REP./MAINT. 122 3,685 1,823 750 370 750 750 5205 VEH. REP./MAINT 8,667 1,267 5,106 3,500 3,023 3,500 3,500 5206 GENERAL FUND GAS & OIL 7,072 8,538 6,116 6,750 3,697 6,750 11,000 5207 GENERAL FUND PRINT. & ADVERT 0 50 0 0 05207 PRINT & ADVERT. 38 236 7 150 150 150 5208 DUES, SUBS., PUB 369 564 0 400 470 400 500
5208 GENERAL FUND DUES,SUBS.,PUB. 11 118 0 0 500
5209 GENERAL FUND ELECT & HEATNG 5,805 8,529 6,012 5,000 5,922 5,000 6,500 City of Nevada City Budget Development Fiscal Year 2022/23 36 5209ELECT & HEATING 33,220 34,901 27,208 25,000 27,833 35,000 35,000 5210 WATER5210 GENERAL FUND WATER 36 108 72 0 72 0 05212 DEBT SVS PRINCIPAL 0 5212DEBT SVS ‐ PRIN 0 0 41,357 41,358 41,357 41,358 42,0005213 DEBT SVS AND INTEREST 05213DEBT SVC ‐ INT 0 0 4,790 7,149 7,153 7,149 7,200 5214 GENERAL FUND LIAB. INSURANCE 14,258 19,034 20,773 26,335 32,109 26,335 30,0005214LIAB. INSURANCE 1,892 15,585 25,924 5,135 9,639 5,135 5,4005216 GENERAL FUND MAINT. CONTRACT 0 274 2,256 0 0 0 0 5216 MAINT. CONTRACT 0 87 277 0 0 0 0
5218 GENERAL FUND OUTSIDE SERVICE 77,633 36,227 13,745 15,000 24,797 30,000 35,000 5218 OUTSIDE SVS 12,712 9,425 20,446 12,000 7,315 10,000 12,000 5219 GENERAL FUND EQUIP.REP&MAINT 0 0 0 500 6 500 500
5219EQUIP.REP&MAINT 17,534 10,871 4,542 10,000 8,499 10,000 10,000 5220 GENERAL FUND CONFER. & MEETG. 5 0 500
5220CONFER.&MEETG. 0 0 0 200 106 200 500
5221 GENERAL FUND TRAINING & DEV. 0 15 0 0 1,500
5221TRAINING & DEV. 60 0 200 1,500 548 1,500 1,500
5222 COVID‐19 1,538 28,540 0
5222 GENERAL FUND COVID‐19 2,122 2,100 0
5224 GENERAL FUND RENTALS 0 0 0 300 300 350
5224 RENTALS 45 0 168 500 272 500 500
5225HOSE AND HYDRANTS 319 0 500
5227 TOW & STORAGE 1,770 0 5005228 DSPTCH 692 0 0
5229 STREET MTG&RP 10,658 855 10,746 10,000 9,865 10,000 10,000 5230 GENERAL FUND SM TOOLS/EQUIP 1,135 139 1,228 1,000 1,815 1,500 2,000 5230 SM TOOLS/EQUIP 974 507 3,459 1,500 1,638 1,500 2,000 5231 ENGINEER SERV. 1,016 0 0 0
5231 GENERAL FUND ENGINEER SERV. 2,694 392 0 0 1,5005232 GARBAGE/RECYCLE 21,829 2,780 858 750 1,154 750 7505232 GENERAL FUND GARBAGE/RECYCLE 91 3,866 2,189 250 250 1,500 5242 GENERAL FUND OTHER PERSONNEL 515 0 86 0 0 05242 OTHER PERSONNEL 1,541 401 1,491 850 1,578 850 8505243 GENERAL FUND LATE CHARGE 10 20 20 0 10 0 05249 GENERAL FUND OFFICE EXPENSE 470 005250 RECYCLING CHRGS 270 0 0 0 0 5252 GENERAL FUND OPEN SPACE EXP 3,000 0 1,5005252 OPEN SPACE EXP 348 0 0 0 05253 FUND VANDALISM 347 41 0 0 5253 GENERAL FUND VANDALISM 05257 FUND STATE/CO FEES 483 00 5257 GENERAL FUND STATE/CO FEES 4,427 4,500 4,613 4,500 5,000 5258 GAS STR LIGHTS 18,738 16,106 15,462 14,000 18,082 20,000 20,000 5273 GENERAL FUND POSTAGE 4 7 0 0 0
5273 POSTAGE 7 7 14 0 0 0
5275 COMP R&M/IT 95 224 0 0 0
5275 GENERAL FUND COMP. R&M/IT 808 100 0 0 0
5200 Operations Total 298,973 233,540 302,612 248,877 272,667 280,677 308,750 5500‐5600 Cap Outlay, Fx Assets, A87
5510 CAPITAL OUTLAY 0 0 65,000 100,000 100,000
City of Nevada City Budget Development Fiscal Year 2022/23 37 5510 GENERAL FUND CAPITAL OUTLAY 53,000 5,000 98,714 0 5,000 45,000 5512 FIXED ASSETS 0 658 248,961 0 1,676 0 05600 GENERAL FUND TRANSFER 11,041 0 0 0 05650 A87 ALLOCATION 46,102 46,102 46,102 46,102 46,102 46,102 47,000 5650 GENERAL FUND A87 COST ALLOC 10,087 10,087 10,087 10,090 10,087 10,090 10,500 5500‐5600 Cap Outlay, Fx Assets, A87 Total 120,230 61,847 403,864 121,192 57,865 161,192 202,500 Grand Total 642,912 503,714 896,237 593,940 559,453 700,882 777,400 City of Nevada City Budget Development Fiscal Year 2022/23 38 SEWER FUND SUMMARY : FY 22/23 PROPOSED BUDGET
Sewer Fund Expenditures FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 19/20 Budget FY 20/21 Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved Budget
FY 22/23
Proposed
Budget
DEPT #: 6500 1,536,441 1,324,810 1,650,737 1,211,095 1,249,851 1,203,151 1,461,680 1,492,528 DEPT #: 6507 270,311 381,822 215,721 446,885 398,535 365,081 487,815 435,116 Total Expenses 1,806,753 1,706,632 1,866,457 1,657,980 1,648,386 1,568,231 1,949,494 1,927,644 Sewer Fund Revenues 1,446,041 1,555,668 1,402,791 1,396,270 1,465,744 1,452,276 1,465,744 1,562,483 Net (360,712) (150,965) (463,666) (261,710) (182,642) (115,955) (483,750) (365,161) 0 500,000
1,000,0001,500,0002,000,0002,500,000
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 19/20
Budget
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
Sewer Plant and Sewer Collection Comps
FY 17/18 thru 22/23 Proposed Budget
DEPT #: 6500 DEPT #: 6507 Total Expenses Sewer Fund Revenues City of Nevada City Budget Development Fiscal Year 2022/23 39 Row Labels 17/18 FY Actuals 18/19 FY Actuals 19/20 FY Actuals 20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Budget
22/23 FY
Proposed
Budget
5000 COMPENSATION 259,241 284,693 277,318 289,540 250,187 363,832 366,560 5100 BENEFITS 418,716 113,514 206,758 159,785 128,597 211,601 212,7235200 OPERATIONS 1,717,520 1,219,192 1,284,368 819,061 809,448 874,061 918,3615500‐5650 CAP OUTLAY, FX ASSET, A87 1,806,753 89,233 98,012 380,000 380,000 500,000 430,000 Grand Total 1,706,632 1,866,457 1,648,386 1,568,231 1,949,494 1,927,644SEWER PLANT AND COLLECTION (6500 & 6507) 0 200,000400,000600,000800,000
1,000,0001,200,0001,400,0001,600,000
5000 COMPENSATION 5100 BENEFITS 5200 OPERATIONS 5500‐5650 CAP OUTLAY, FX ASSET, A87
21/22 Projections ‐ 22/23 Proposed Budget Sewer Plant and Sewer Collection 6500 & 6507
20/21 FY YE Projections 21/22 FY Approved Budget 22/23 FY Proposed Budget City of Nevada City Budget Development Fiscal Year 2022/23 40 Row Labels 17/18 FY Actuals 18/19 FY Actuals 19/20 FY Actuals 20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Budget
22/23 FY
Proposed
Budget
5000 COMPENSATION
5010 SEWER FUND SAL.‐ PERMANENT 208,787 242,161 247,857 262,235 227,641 329,854 330,000 5020 SEWER FUND SAL.‐ NON‐PERM. 4,778 9,634 2,999 0 0
5030 SEWER FUND OVERTIME 18,698 9,823 13,087 16,120 9,458 20,493 21,5005031 SEWER FUND OVERTIME‐SPEC E 559 423 324 625 0 664 660 5050 SEWER FUND OTHER‐SPEC.DUTY 26,370 21,041 11,059 9,855 11,954 12,024 12,100 5070 SEWER FUND INCENTIVE PAY 49 1,611 1,993 705 1,134 798 2,300 5000 COMPENSATION Total 259,241 284,693 277,318 289,540 250,187 363,832 366,560 5100 BENEFITS
5110 SEWER FUND SOCIAL SECURITY 19,120 21,418 21,158 21,715 20,063 27,252 25,2455120 SEWER FUND WORKERS COMP. 20,438 35,357 514 28,705 19,466 28,705 28,9285130 SEWER FUND HEALTH INS. 65,848 58,371 56,099 68,435 51,310 101,017 102,5005137 SEWER FUND STD/LTD/LIFE . 892 1,109 1,248 1,835 1,606 2,478 2,550 5140 SEWER FUND UNEMPLOY 0 174 2,022 1,313 1,500
5140 SEWER FUND UNEMPLOY.INS. 0 8,775 0 0 1,820 4,134 4,5005150 SEWER FUND UNIFORM ALLOW. 1,053 1,487 1,055 815 772 925 0 5155 SEWER FUND CELL ALLOWANCE 1,893 1,553 2,232 2,140 1,699 2,496 2,500 5160 SEWER FUND RETIRE.& PERS 50,232 (14,556) 124,279 36,140 29,838 43,280 45,000 5100 BENEFITS Total 418,716 113,514 206,758 159,785 128,597 211,601 212,723 5200 OPERATIONS
5209 SEWER FUND ELECT & HEATNG 111,114 126,903 108,046 95,000 108,763 120,000 120,000 5201 SEWER FUND OP.MATL.& SUPPL 24,200 30,020 30,940 30,000 9,872 30,000 30,500 5202 SEWER FUND BLDG.REP.& MNTC 5,743 1,223 2,280 2,500 733 2,500 2,6205203 SEWER FUND OFFICE SUPPLIES 2,774 3,649 3,335 2,100 2,877 2,100 2,6505204 SEWER FUND TELEPHONE 3,347 3,765 3,748 2,750 3,827 2,750 2,800 5204 SEWER FUND TELEPHONE 0 190 427 400 427 400 400
5205 SEWER FUND VEH.REP./MAINT. 13,391 5,019 6,156 5,500 2,556 5,500 6,0005206 SEWER FUND GAS & OIL 7,167 11,336 11,914 7,000 7,881 7,000 12,000 5207 SEWER FUND PRINT. & ADVERT 0 238 681 450 450 450
5208 SEWER FUND DUES, SUBS. & PUB 0 408 500 500 500
5208 SEWER FUND DUES,SUBS.,PUB. 170 0 500 345 500 5005209 SEWER FUND ELECT & HEATING 0 0 0 0 SEWER PLANT AND COLLECTION (6500 & 6507)
City of Nevada City Budget Development Fiscal Year 2022/23 41 Row Labels 17/18 FY Actuals 18/19 FY Actuals 19/20 FY Actuals 20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Budget
22/23 FY
Proposed
Budget
SEWER PLANT AND COLLECTION (6500 & 6507)
5212 SEWER FUND DEBT SVC ‐ PRIN 0 0 3,694 134,615 134,615 134,615 134,645 5213 SEWER FUND DEBT SVC ‐ INT 168,203 155,614 150,117 147,346 147,346 147,346 147,3465214 SEWER FUND LIAB. INSURANCE 25,109 27,312 30,704 21,550 24,729 21,550 21,8005216 SEWER FUND MAINT. CONTRACT 1,516 1,433 2,049 1,500 1,425 1,500 1,5005218 SEWER FUND OUTSIDE SERVICE 136,790 90,093 122,410 90,000 78,880 100,000 100,0005219 SEWER FUND EQUIP.REP&MAINT 70,067 73,997 75,629 55,000 45,955 55,000 55,000 5220 SEWER FUND CONF. & MEETG 0 6 0 0 250
5220 SEWER FUND CONFER.& MEETG. 16 459 230 500 500 5005221 SEWER FUND TRAINING & DEV. 1,628 1,198 1,098 1,500 588 1,500 3,500 5222 SEWER FUND COVID ‐ 19 0 130 200 726 200 05222 SEWER FUND COVID‐19 0 354 0 05223 SEWER FUND DEPRECIATION 456,895 464,243 465,6925224 SEWER FUND RENTALS 0 7,730 4,353 3,000 114 3,000 3,0005230 SEWER FUND SM TOOLS/EQUIP 3,394 6,773 14,627 8,500 2,160 8,500 8,5005231 SEWER FUND ENGINEER SERV. 21,549 19,453 26,575 11,500 30,047 11,500 21,500 5232 SEWER FUND GARBAGE/RECYCLE 0 166 0 0 0
5237 SEWER FUND ATTORNEY 2,994 8 9,215 0 379 05240 SEWER FUND CHLORINE & CHEM 124,995 92,576 78,598 70,000 71,630 100,000 100,000 5241 SEWER FUND BACTERIA TESTS 54,262 47,713 67,725 60,250 74,924 60,250 75,500 5242 SEWER FUND OTHER PERSONNEL 2,551 1,808 2,608 1,900 5,113 1,900 1,900 5243 SEWER FUND LATE CHARGE 54 74 28 0 44 05244 SEWER FUND SOLIDS HANDLNG. 44,872 29,976 48,545 50,000 43,039 40,000 50,0005257 SEWER FUND STATE/CO FEES 11,444 7,078 4,792 10,000 10,000 10,000 10,000 5265 SEWER FUND BAD DEBT 2,424 4,967 5,186 5,000 5,000 5,000 5273 SEWER FUND POSTAGE 1,897 3,726 2,071 0 454 0 0
5275 SEWER FUND COMP. R&M/IT 238 448 0 0
5200 OPERATIONS Total 1,717,520 1,219,192 1,284,368 819,061 809,448 874,061 918,361 5500‐5650 CAP OUTLAY, FX ASSET, A87
5510 SEWER FUND CAPITAL OUTLAY 0 0 (2,086) 250,000 250,000 370,000 300,000 5512 SEWER FUND FIXED ASSET 0 10,865 0 0
5512 SEWER FUND FIXED ASSETS 0 0 05650 SEWER FUND A87 COST ALLOC 89,233 89,233 89,233 130,000 130,000 130,000 130,000 City of Nevada City Budget Development Fiscal Year 2022/23 42 Row Labels 17/18 FY Actuals 18/19 FY Actuals 19/20 FY Actuals 20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Budget
22/23 FY
Proposed
Budget
SEWER PLANT AND COLLECTION (6500 & 6507)
5500‐5650 CAP OUTLAY, FX ASSET, A87 Total 1,806,753 89,233 98,012 380,000 380,000 500,000 430,000 Grand Total 1,706,632 1,866,457 1,648,386 1,568,231 1,949,494 1,927,644 City of Nevada City Budget Development Fiscal Year 2022/23 43 WATER FUND SUMMARY: FY 21/22 PROPOSED BUDGET
Water Fund Expenditures FY 17/18 Actuals FY 18/19 Actuals FY 19/20 Actuals FY 20/21 Adopted Budget FY 20/21 YE Projections FY 21/22 Approved Budget FY 22/23 Projected Budget DEPT #: 6000 610,130 565,415 742,608 459,495 625,915 531,408 487,344 DEPT #: 6001 258,195 195,073 203,072 378,955 309,697 435,430 324,896 Total Expenses 868,325 760,488 945,680 838,450 935,611 966,838 812,240 Water Fund Revenues 885,921 890,272 890,767 885,018 890,767 885,018 890,000 Net 17,596 129,784 (54,913) 46,568 (44,844) (81,820) 77,760 Net does not include $137,900 general fund
expense for NID water in FY 21/22
0 200,000400,000600,000800,000
1,000,0001,200,000
FY 17/18
Actuals
FY 18/19
Actuals
FY 19/20
Actuals
FY 20/21
Adopted
Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Projected
Budget
Water and Water Distribution 17/18 ‐ 22/23
Proposed Budget
DEPT #: 6000 DEPT #: 6001 Total Expenses Water Fund Revenues City of Nevada City Budget Development Fiscal Year 2022/23 44 WATER DEPT AND WATER DISTRIBUTION (6000‐6001)
Row Labels
17/18 FY
Actuals
18/19 FY
Actuals
19/20 FY
Actuals
20/21 FY
Adopted
Bud
20/21 FY YE
Projections
21/22 FY
Approved
Bud
22/23 FY
Proposed
Budget
5000 COMPENSATION 132,188 136,329 125,004 143,970 112,374 176,596 182,3005100 BENEFITS 88,774 (1,971) 153,897 68,860 47,838 102,243 102,3405200 OPERATIONS 558,165 507,589 624,493 287,315 535,190 330,315 369,6005500‐5600 CAP OUTLAY, TRANSFERS, A87 49,286 43,180 49,100 125,000 195,187 358,000 158,000 Grand Total 828,414 685,126 952,494 625,145 890,588 967,154 812,240 0 100,000200,000300,000400,000500,000600,000
5000 COMPENSATION 5100 BENEFITS 5200 OPERATIONS 5500‐5600 CAP OUTLAY, TRANSFERS, A87
20/21 ‐ Proposed 22/23 Bud Water & Water Distribution
(6000‐6001)
20/21 FY YE Projections 21/22 FY Approved Bud 22/23 FY Proposed Budget City of Nevada City Budget Development Fiscal Year 2022/23 45 WATER DEPT AND WATER DISTRIBUTION
Row Labels
17/18 FY
Actuals
18/19 FY
Actuals
19/20 FY
Actuals
20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Bud
22/23 FY
Proposed
Budget
5000 COMPENSATION
600 5010 WATER FUND SAL.‐ PERMANENT 43,636 63,930 55,702 64,175 49,395 84,308 85,000 600 5010WATER FUND SAL.‐ PERMANENT 64,757 50,785 53,919 63,720 52,040 73,806 75,000 600 5020 WATER FUND SAL.‐ NON‐PERM. 2,237 6,464 2,999 0 0 0 3,200 600 5030 WATER FUND OVERTIME 10,775 5,466 6,094 9,655 5,215 11,346 11,500 600 5031 WATER FUND OVERTIME‐SPEC E 564 426 407 605 0 638 700 600 5050 WATER FUND OTHER‐SPEC.DUTY 10,203 8,462 4,878 5,110 5,576 5,700 5,700600 5070 WATER FUND INCENTIVE PAY 16 796 1,006 705 147 798 1,200 5000 COMPENSATION Total 132,188 136,329 125,004 143,970 112,374 176,596 182,300 5100 BENEFITS
5110 WATER FUND SOCIAL SECURITY 4,296 5,637 4,709 5,235 4,190 6,884 5,738 5120 WATER FUND WORKERS COMP. 4,736 8,193 119 6,650 3,405 6,650 6,7005130 WATER FUND HEALTH INS. 14,450 13,986 12,757 15,135 11,564 27,420 28,000 5137 WATER FUND STD/LTD/LIFE . 196 248 287 450 536 659 6505140 WATER FUND UNEMPLOY.INS. 0 2,925 0 0 607 1,378 1,5005150 WATER FUND UNIFORM ALLOW. 51 368 390 175 113 188 05155 WATER FUND CELL ALLOWANCE 383 329 553 480 60 600 600 5160 WATER FUND RETIRE.& PERS 20,274 (32,671) 58,133 6,305 3,443 7,343 7,600 600 5110 WATER FUND SOCIAL SECURITY 4,296 5,637 4,709 5,235 4,190 6,884 6,503 600 5120 WATER FUND WORKERS COMP. 4,736 8,193 119 6,650 3,405 6,650 6,700 600 5130 WATER FUND HEALTH INS. 14,450 13,986 12,757 15,135 11,564 27,420 28,000 600 5137 WATER FUND STD/LTD/LIFE . 196 248 287 450 536 659 650 600 5140 WATER FUND UNEMPLOY.INS. 0 2,925 0 0 607 1,378 1,500 600 5150 WATER FUND UNIFORM ALLOW. 51 368 390 175 113 188 0 600 5155 WATER FUND CELL ALLOWANCE 383 329 553 480 60 600 600 600 5160 WATER FUND RETIRE.& PERS 20,274 (32,671) 58,133 6,305 3,443 7,343 7,600 5100 BENEFITS Total 88,774 (1,971) 153,897 68,860 47,838 102,243 102,340 5200 OPERATIONS
5201 WATER FUND OP.MATL.& SUPPL 29,625 29,518 6,174 25,000 28,930 35,000 20,000 City of Nevada City Budget Development Fiscal Year 2022/23 46 WATER DEPT AND WATER DISTRIBUTION
Row Labels
17/18 FY
Actuals
18/19 FY
Actuals
19/20 FY
Actuals
20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Bud
22/23 FY
Proposed
Budget
5202 WATER FUND BLDG.REP.& MNTC 68 0 36 1,000 1,000
5203 WATER FUND OFFICE SUPPLIES 2,002 1,604 2,995 1,150 1,942 1,150 1,650 5204 WATER FUND TELEPHONE 1,675 1,961 2,490 1,800 2,556 1,800 2,2005205 WATER FUND VEH.REP./MAINT. 6,124 3,324 3,490 4,500 1,547 4,500 5,2005206 WATER FUND GAS & OIL 4,742 5,337 8,306 6,300 4,226 6,300 10,5005207 WATER FUND PRINT. & ADVERT 0 78 321 250 250 250 5208 WATER FUND DUES,SUBS.,PUB. 740 777 408 1,250 961 1,250 1,350 5209 WATER FUND ELECT & HEATNG 14,175 15,083 13,740 14,250 17,517 14,250 16,250 5210 WATER FUND WATER 78,484 67,206 106,518 50,000 137,952 80,000 82,0005212 WATER FUND DEBT SVC ‐ PRIN 3,694 3,700 3,700 3,700 3,700 5213 WATER FUND DEBT SVC ‐ INT 277 350 350 350 350
5214 WATER FUND LIAB. INSURANCE 11,953 12,887 14,161 15,065 16,080 15,065 15,500 5216 WATER FUND MAINT. CONTRACT 1,516 1,187 1,455 1,000 1,125 1,000 1,2005218 WATER FUND OUTSIDE SERVICE 93,411 70,208 87,009 47,500 208,308 47,500 65,0005219 WATER FUND EQUIP.REP&MAINT 18,681 27,362 70,786 25,000 20,000 25,000 30,0005220 WATER FUND CONFER.& MEETG. 16 257 175 250 250 1,000 5221 WATER FUND TRAINING & DEV. 4,805 1,631 998 1,000 864 1,000 3,000 5223 WATER FUND DEPRECIATION 195,916 169,610 187,574 0 0 5224 WATER FUND RENTALS 125 251 706 1,200 1,240 1,200 1,5005225 WATER FUND HOSE & HYDRANTS 0 0 0 0 385 0 4505229 WATER FUND STREET MT & RP 693 1,164 0 1,2005230 WATER FUND SM TOOLS/EQUIP 7,546 7,550 10,539 7,000 1,140 7,000 7,000 5231 WATER FUND ENGINEER SERV. 3,456 6,776 3,722 4,500 3,527 4,500 5,000 5232 WATER FUND GARBAGE/RECYCLE 16 111 168 0 0
5240 WATER FUND CHLORINE & CHEM 27,346 29,802 28,474 25,000 25,951 30,000 35,0005241 WATER FUND BACTERIA TESTS 10,795 9,616 17,999 12,000 18,000 10,000 20,0005242 WATER FUND OTHER PERSONNEL 1,469 968 1,488 1,250 1,649 1,250 1,3005243 WATER FUND LATE CHARGE 829 200 0 0 05247 WATER FUND MISC. EXPENSES 80 0 0 0 0 0 City of Nevada City Budget Development Fiscal Year 2022/23 47 WATER DEPT AND WATER DISTRIBUTION
Row Labels
17/18 FY
Actuals
18/19 FY
Actuals
19/20 FY
Actuals
20/21 FY
Adopted
Budget
20/21 FY YE
Projections
21/22 FY
Approved
Bud
22/23 FY
Proposed
Budget
5257 WATER FUND STATE/CO FEES 37,857 44,217 48,124 34,000 34,000 34,000 35,000 5265 WATER FUND BAD DEBT 695 (1,847) (155) 1,000 1,000 1,000 5273 WATER FUND POSTAGE 1,923 1,914 2,128 2,000 2,076 2,000 2,500 5275 WATER FUND COMP. R&M/IT 2,096 0 0 0 0 500
5200 OPERATIONS Total 558,165 507,589 624,493 287,315 535,190 330,315 369,600 5500‐5600 CAP OUTLAY, TRANSFERS, A87
5510 WATER FUND CAPITAL OUTLAY 0 (5,450) (186) 65,000 102,187 265,000 65,0005512 WATER FUND FIXED ASSETS 0 (658) 0 0 5600 WATER FUND 0100 0
5650 WATER FUND A87 COST ALLOC 49,286 49,286 49,286 60,000 93,000 93,000 93,000 5500‐5600 CAP OUTLAY, TRANSFERS, A87 Total 49,286 43,180 49,100 125,000 195,187 358,000 158,000Grand Total 828,414 685,126 952,494 625,145 890,588 967,154 812,240 City of Nevada City Budget Development Fiscal Year 2022/23 48 MEASURE "C" SUMMARY : FY 22/23 PROPOSED BUDGET
Measure "C" Expenditures FY 19/20 Actuals FY 19/20 Budget FY 20/21
Adopted Budget
FY 20/21 YE
Projections
FY 21/22
Approved
22/23 Proposed
Budget
DEPT #: 4630 FIRE $ 411,266.54 $ 366,185.00 $ 297,663.00 $ 233,205.19 $ 446,075.00 $ 446,075.00 DEPT #: 4640 POLICE $ 120,443.70 $ 116,505.00 $ 126,090.00 $ 134,772.07 $ 125,485.19 $ 125,485.19 Total $ 531,710.24 $ 482,690.00 $ 423,753.00 $ 367,977.27 $ 571,560.19 $ 571,560.19 Measure "C" Revenues 555,958.42 $ $ 458,000.00 $ 434,000.00 $ 559,710.00 $ 580,340.00 $ 695,759.00Net $ 24,248.18 $ (24,690.00) $ 10,247.00 $ 191,732.73 $ 8,779.81 $ 124,198.81 City of Nevada City Budget Development Fiscal Year 2022/23 49 MEASURE "C"
Row Labels 17/18 Actuals FY 18/19 Actuals
19/20
Actuals
FY 20/21
Adopted Budget
FY 20/21 YE
Projections
FY 21/22
Approved
Budget
FY 22/23
Proposed
Budget
5000 Compensation 161,608 264,581 259,269 255,830 189,293 74,173 74,173 5010 MEASURE "C" SAL.‐ PERMANENT 118,863 178,030 218,670 210,905 163,576 67,202 67,202 5011 MEASURE "C" SAL.‐ SAL REIMB 0 (13,172) 0
5020 MEASURE "C" SAL.‐ NON‐PERM. 3,473 779 84 5,000 0 0 5030 MEASURE "C" OVERTIME 35,505 77,450 32,752 32,090 34,310 5,040 5,040 5040 MEASURE "C" SHIFT DIFF. 913 2,871 2,297 1,560 1,758 1,680 1,6805060 MEASURE "C" COURT TIME 0 0 250 250 250 5070 MEASURE "C" INCENTIVE PAY 2,853 5,451 5,466 6,025 2,821 0 5100 Benefits 65,179 119,872 102,350 131,055 112,843 48,048 48,048 5110 MEASURE "C" SOCIAL SECURITY 13,094 20,087 19,988 19,410 16,420 5,693 5,693 5120 MEASURE "C" WORKERS COMP. 23,638 40,894 595 33,200 28,130 8,300 8,3005130 MEASURE "C" HEALTH INS. 11,785 35,827 41,391 45,000 38,401 23,284 23,2845137 MEASURE "C" STD/LTD/LIFE . 306 884 755 1,065 510 256 2565140 MEASURE "C" UNEMPLOY.INS. 2,656 0 (47) 0 0 1,109 1,109 5150 MEASURE "C" UNIFORM ALLOW. 1,984 2,966 4,005 3,250 8,632 1,000 1,0005160 MEASURE "C" RETIRE.& PERS 11,717 19,215 35,663 29,130 20,751 8,405 8,405 5200 Operations 12,512 170,651 85,499 36,868 71,428 449,340 449,340 5201 MEASURE "C" OP.MATL.& SUPPL 0 122 24 0
5201 MEASURE "C" OP.MATL.&SUPPL 125 5 17,380 17,380
5206 MEASURE "C" GAS & OIL 0 567 0 670 7,443 7,443
5208 MEASURE "C" DUES,SUBS.,PUB. 83 0
5212 MEASURE "C" DEBT SVC ‐ PRIN 0 150,000 33,410 17,380 34,760 421,252 421,2525213 MEASURE "C" DEBT SVC ‐ INT 0 5,412 22,298 7,443 14,886 0 0 5214 MEASURE "C" LIAB. INSURANCE 7,729 8,967 10,980 12,045 13,535 3,265 3,265 5218 MEASURE "C" OUTSIDE SERVICE 0 400 0 0 0
5221 MEASURE "C" TRAINING & DEV. 2,730 1,161 1,974 0 5,262 0 05230 MEASURE "C" SM TOOLS/EQUIP 0 3,850 4,895 0 420 0 0 5242 MEASURE "C" OTHER PERSONNEL 2,054 172 11,711 0 1,891 0 0 5500‐5512 Cap Outlay 0 551,867 84,592 (5,587) 0 0
5510 MEASURE "C" CAPITAL OUTLAY 2,257 0 0
City of Nevada City Budget Development Fiscal Year 2022/23 50 5512 MEASURE "C" FIXED ASSETS 0 551,867 84,592 (7,844) 0 0 Grand Total 239,300 1,106,971 531,710 423,753 367,977 571,560 571,560 City of Nevada City Budget Development Fiscal Year 2022/23 51 SECTION VII: RESERVE FUND BALANCES
The reserve funds are separated into the following categories:

Nonspendable Fund
This fund represents non-cash assets, inventory, cash assets held by another entity, and other cash assets that cannot be spent by action of the City Council.

Restricted Fund
This fund includes amounts that can be spent only for the specific purposes stipulated by law, contract or other legal restriction. As subcategories within the Restricted Fund there are General Fund Reserve Accounts.

Committed Fund
This fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council.

Assigned Fund
Amounts in this fund balance classification are intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds other than the general fund, assigned fund balance represents the remaining amount that is not restricted or committed.

Unassigned Fund
This fund balance is the residual classification for the City’s general fund and includes all spendable amounts not contained in the other classifications. In other funds, the unassigned classification should be used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned. Governments are required to disclose information about the processes through which constraints are imposed on amounts in the committed and assigned classifications. Unassigned reserves are used as cash flow throughout the budget year.

Reserve Accounts
Prior to the current fiscal year, the City recognized three general fund reserve accounts:

Operational Reserves, Pension Reserves, and Vehicle Replacement Reserves. With the adoption of the fiscal year 2022/23 budget the City Council replaced the existing general fund reserve accounts with six new accounts. For the proposed fiscal year 2022/23 budget there is a re-allocation of reserves to distribute funds to the newly created reserve accounts within the Restricted Fund. In prior years’ budgets a large portion of reserves were unassigned. For the proposed fiscal year 2022/23 budget portions of the unassigned reserves have been assigned to reserve accounts. The proposed general fund reserve account balances for the proposed fiscal year 2022/23 budget are:

City of Nevada City Budget Development Fiscal Year 2022/23 52 ● Revenue Reserve: $1,144,000 or 20% of total budgeted funds ● Employee Benefit Reserve: $250,000 or 50% of City’s total liability ● Capital Improvement Reserve: $100,000 or 2% of total budgeted funds ● Vehicle and Equipment Replacement Reserve: $150,000 or 25% of liability ● Litigation Reserve: $120,000 or 100% of annual loss claims history ● Community Fund Reserve: $28,000 or 100% of Community Agency average The proposed fiscal year 2022/23 budget will include carry forward of approximately $500,000 from the previous budget. In instances where reserve funds are insufficient carry forward amounts should generally be applied to reserve funds. Where reserve funds are already being addressed for growth within the budget, as is proposed in the coming fiscal year, the general fund carry forward can be used for budget expenditures. The carry forward contains unspent funds from fiscal year 2021/22 that would have gone to equipment replacement and rolling stock. Instead of moving the monies into the vehicle and equipment replacement reserve they will be allocated as expenditures within the various departments as well as to cover the unfunded portion of the City’s technology and website upgrade project.

Reserve Fund Balance Table Next Page
City of Nevada City Budget Development Fiscal Year 2022/23 53 Description FUND General Government Public Protection Public Ways & Facilities Recreation & Culture GL TOTAL NONSPENDABLE ‐ 2461
General Fund
Time Value Investments 100 (1,275,000.00) $NCCSIF Banking Layer‐ Workers Compensation 100 (115,894.38) $ Operational Prepaid Expenses fy 19/20 100 (76,569.47) $Subtotal $ (1,467,463.85) $ ‐ $ ‐ $ ‐ $ (192,463.85) Measure "C" FundNCCSIF Banking Layer‐ Workers Compensation 285 (19,928.56) $ $ ‐ Operational Prepaid Expenses fy 19/20 285 $ (4,224.47)Subtotal $ (24,153.03) $ ‐ $ ‐ $ ‐ $ (24,153.03)Measure "S" Fund NCCSIF Banking Layer‐ Workers Compensation 715 $ (5,557.95) $ ‐ Operational Prepaid Expenses fy 19/20 715 $ (480.69) $ ‐Subtotal $ (6,038.64) $ ‐ $ ‐ $ ‐ $ (6,038.64)TOTAL Nonspendable Funds $ (1,497,655.52) $ ‐ $ ‐ $ ‐ $ (1,497,655.52) Description FUND Gen'l Gov't Public Protection Public Ways & Facilities Rec & Culture GL TOTAL RESTRICTED ‐ 2460
General Fund
Revenue Reserve 100 $ (1,144,000.00)
Employee Benefit Reserve 100 $ (250,000.00)Capital Improvement Reserve 100 $ (100,000.00) Vehicle and Equipment Replacement Reserve 100 $ (150,000.00) Litigation Reserve 100 $ (120,000.00)Community Fund Reserve 100 $ (28,000.00)Parking in Lieu Fees 100 $ (166,556.50) Asset Forfeiture Funds 100 $ (14,588.21)
Drug Forefeiture Awareness 100 $ ‐
AB109 100 $ (17,328.04)CLETEP Grant 100 $ ‐
CLEEP Grant 100 $ ‐
Subtotal $ (1,792,000.00) $ (31,916.25) $ (166,556.50) $ ‐ $ (1,990,472.75) Special Funds
AB1600 200 $ (135,211.72)
City of Nevada City Schedule Reserve Fund Balances 22/23 City of Nevada City Budget Development Fiscal Year 2022/23 54 P&R Quimby 201 $ (3,838.83)
HBP Grant 209Gas Tax 210 $ (364,757.60)
RSTP/STIP Streets and Roads 212 $ (34,000.00)
Local Ped & Bike 213 $ (86,000.00)Traffic Relief 216 $ (11,038.91)Regional Traffic Mitigation 217 $ (107.27)FEMA 218 $ (15,962.27)PSPS GRANT 222 $ (37,705.66)Little Deer Creek (grant funds) 227 $ 6,106.83 Brownsfield '10 Grant 229 $ (8,208.13)
Tax ‐ Fire Department 230 $ (35,362.95)
2003 Tax ‐ Fire Deparment 231 $ (68,052.60)CDBG Enterprise 250CABY Nevada City 265 CABY Misc. Agency 266SLESF 273 $ (100,526.46)
Measure "L" Tax 280 $ (682.06)Measure "C" Tax 285 $ (450,035.85) Measure "S" Tax 715 $ (633,408.34)Subtotal $ (135,893.78) $ (653,977.86) $ (1,182,980.05) $ (5,940.13) $ (1,978,791.82) Enterprise FundsAB 1600 ‐ Water 614 $ (51,654.07)AB 1600 ‐ Sewer 654 $ (33,370.23)Becker $ ‐ $ ‐ $ (85,024.30) $ (85,024.30) TOTAL 2460 Restricted Funds $ (1,927,893.78) $ (685,894.11) $ (1,434,560.85) $ (5,940.13) $ (4,054,288.87) Description FUND Gen'l Gov't Public Protection Public Ways & Facilities Rec & Culture GL TOTAL COMMITTED ‐ 2470
General Fund
Workers Comp Reimbursed Funds FY 08/09 100 (40,870.00) $ Workers Comp Reimbursed Funds FY 09/10 100 (41,069.00) $ PARSAC MOU Required Committed Fund Balance 100 (75,000.00) $ Police Dept. FY 13/14 100 $ (2,000.00)
Tree Mitigation funds (closure of fund 107) 100 $ (8,402.00) 10% Parking Meter Funds 100 $ (80,111.26)Subtotal $ (158,939.00) $ ‐ $ (88,513.26) $ ‐ $ (247,452.26) City of Nevada City Budget Development Fiscal Year 2022/23 55 Special Funds
NC Rec/Quimby 241
Prop 172 271 $ (53,019.08)Prop 172 272Subtotal $ ‐ $ (53,019.08) $ ‐ $ ‐ $ (53,019.08) TOTAL 2470 Committed Funds $ (158,939.00) $ (53,019.08) $ (88,513.26) $ ‐ $ (300,471.34) Description FUND Gen'l Gov't Public Protection Public Ways & Facilities Rec & Culture GL TOTAL ASSIGNED ‐ 2480
General Fund
Petty Cash 100 $ (900.00)
Strike Team funds FY 12/13 100 $ (20,505.83)
Subtotal $ (900.00) $ (20,505.83) $ ‐ $ ‐ $ (21,405.83) Special Funds
Parks & Rec Raffle ‐ Seamans Lodge 205 (3,202.93) $
Indian Trails 220 $ (46,144.98)
Mathivet 272 $ (11,790.09)Becker 770 $ (18,996.35)Constitution 710 $ (2,400.98) Subtotal $ ‐ $ (11,790.09) $ (3,202.93) $ (67,542.31) $ (82,535.33) Total 2480 Assigned Funds $ (900.00) $ (32,295.92) $ (3,202.93) $ (67,542.31) $ (103,941.16) Description FUND Gen'l Gov't Public Protection Public Ways & Facilities Rec & Culture GL TOTAL

UNASSIGNED
General Fund
Total Unassigned Funds 100 $ (1,000,000.00) $ ‐ $ ‐ $ ‐ $ (1,000,000.00) TOTAL ALL FUNDS 100 $ (4,585,388.30) $ (771,209.11) $ (1,526,277.04) $ (73,482.44) $ (6,956,356.89) City of Nevada City Budget Development Fiscal Year 2022/23 56 SECTION VIII: AUTHORIZED PERSONNEL
● The total number of authorized full-time personnel remains unchanged for purposes of the budget workshop.
● The City Treasurer position transitions from an elected position to appointed effective July 1, 2022, at which point the Treasurer responsibilities will be absorbed by the City Manager and Chief Financial Officer.
● There is a realignment of personnel from Maintenance Worker I to Maintenance Worker II and from Water Wastewater OIT to Water Wastewater Operator II to reflect anticipated transitions of current personnel.
● The number of part-time personnel remains unchanged.
● Staff anticipates the addition of one full-time Parking Enforcement Officer upon completion of the parking study assuming sufficient additional revenues would be generated by the position.

Authorized Personnel Table Next Page
City of Nevada City Budget Development Fiscal Year 2022/23 57 Nevada City Authorized Personnel List for Full Time Equivalents (FTEs) Elected Positions FY22 FY23 Change Notes
City Council 5 5
City Clerk 1 1
City Treasurer 1 0 Treasurer no longer elected
Total Elected 7 6
Exempt Personnel
City Manager 1 1
Deputy City Clerk/Administrative Services Manager 1 1
City Engineer/Public Works Director 1 1
Chief Financial Officer 1 1
Planner 1 1
Parks/Recreation Manager 1 1
Chief Plant Operator 1 1
Division Fire Chief 1 1
Police Chief 1 1
Police Lieutenant 1 1 Frozen in FY22
Public Works Superintendent 1 1
Total Exempt 11 11
Non-Exempt Personnel
Customer Service Representative 1 1
Accounting Technician 1 1
Sergeant 2 2
Police Officer 8 8
Records Clerk 1 1
Community Services Officer / Code Compliance Officer 2 2 Maintenance Worker I 4 2 Realign workforce
Maintenance Worker II 1 3 Realign workforce
Senior Maintenance Worker 1 1 Frozen in FY22
Wastewater/Water Operator-In-Training 2 1 Realign workforce Wastewater/Water Operator II 2 3 Realign workforce
Total Non-Exempt 25 25
Total Full Time FTE 43 42
City of Nevada City Budget Development Fiscal Year 2022/23 58 SECTION IX: PROJECTED TIME FRAME, NEXT STEPS
June 1, 2022: Budget Workshop
June 22, 2022: Public Hearing Budget
July/August 2022: Strategic Planning
September 2022: Adopt Strategic Plan
September 2022: Public Hearing Budget Amendment
Update budget to reflect strategic plan
Approve ARPA expenditures
Approve CIP
Approve updated AB1600 fees
Adopted fee related ordinance changes
February 8, 2023: Public Hearing Mid-Year Budget
May 24, 2023: Budget Workshop
June 28, 2023: Budget Adoption
City of Nevada City Budget Development Fiscal Year 2022/23 59

Nevada City City CouncilJune 1, 2022

Nevada City City Council
June 1, 2022