Point Arena City Council
November 1, 2023

POINT ARENA CITY COUNCIL

AGENDA ITEM SUMMARY
AGENDA ITEM: IV A
MEETING DATE: 11/1/2023
TITLE
Budget Review – First Quarter FY 2023-2024

RECOMMENDED ACTION
Receive report and discuss

ANALYSIS
Beginning this fiscal year, staff will be providing quarterly reports about the fiscal situation of the City of Point Arena. With the end of the First Quarter of the 2023- 2024 Fiscal Year (July 1 – September 30), staff is providing an overview of budget to actuals, current grant status, and potential cost-saving measures.

One word of caution: due to some revenues coming in large chunks (such as wastewater fees), some funds may appear under water or have no water at all. An example is the Wastewater Fund, which receives revenues twice a year – once in December and once in April. Thus, the fund shows no revenue currently, but will receive revenues in the Second Quarter.

Another consideration is that we have had multiple projects that we have expended funds on, and must wait 30-45 days for reimbursement, sometimes longer.

For example, our FEMA reimbursement for the January storms has been submitted and we are awaiting funds to backfill the approximately $90,000 that those storms cost the City. The current requested amounts are $35,888 and $47,465.

Additionally, there is approximately $99,000 in Prop 68 Parks money we are awaiting as a result of the playground expenditures made in the first quarter.

General Fund
Generally, the First Quarter report goal is to utilize no more than 25% of projected revenue and expenses. The First Quarter saw 12% of projected revenues and 27% of projected expendituresin the general fund. First Quarter projected Transit Occupancy Tax has not been included in the chart as they are not due until October 31. Staff will try to have a solid number at the November 1 meeting. Also, delays in other funding sources, such as COPS grant funds from the County have limited revenues for the first quarter. The intergovernmental grants line (where the COPS grant is recorded) is for 1 ½ months, which was received in September along with the last two months of 2022-23.

Regardless, expenditures are outpacing revenues. There is an approximately $100,000 deficit created as revenues are less than expenditures. Currently, costs of Administration and Recycling are higher than expected. Some costs of Administration are recoverable through grants, but the amount is not enough to make a substantial difference. Recycling is dependent on grant funding as well, but, as was discussed in the previous budget meeting, other sources of revenue need to be obtained or the program ended.

Pier
Due to the salmon fishery closure, the City has not generated any revenue from either boat launches or landing fees for salmon season. The City generally has a decent amount of sport fishermen launching during a normal salmon season. That is all lost revenue.

A broad overview shows the Pier spending a little more than 3 to 1, with $11,084 in revenue and $29,866 in operational expenses, an $18,000 deficit. That obviously is not sustainable, and some hard choices need to be made.

Boat launches for the quarter have generated only $1800 in revenue. Based on current rates, the City has only provided 45 launches for the quarter. For frame of reference, the City charges $40 per launch with the standard launch and retrieval taking about one hour. The fully loaded cost of an employee hour at the pier is approximately $44. Thus, each launch is losing at least $4.00, likely more as some launch/retrieval operations take more time.

The City has received approximately $7,500 in launch fees. This reflects that local fishermen are relying on groundfish and black cod instead of salmon (which is more lucrative). About half of the landing fees have been revenue from urchin, which is a good sign, but certainly not enough to pay for basic operations. Were there no urchin, landing fees would be approximately $3,500.

First quarter revenue of $11,000 equates to approximately 275 staff hours in the quarter or 92 hours month. Total payroll for the period was approximately $27,000, roughly 675 hours for the quarter, or 225 hours per month. This does not include other operational expenses such as supplies, utilities and other expenses. Again, this is unsustainable.

Wastewater
Wastewater’s main source of revenue is from sewer fees. Sewer fees average approximately $260,000 per year and arrive in two tranches – December and April.

The wastewater fund is expected to be in a deficit position due to sewer fees not being updated recently.

The wastewater repair fund is currently in a deficit position due to two factors. First, the City has expended approximately $17,000 completing the installation of the wastewater plant generator, which was funded through a grant in a prior fiscal year.

Another $35,000 was spent on engineering for the wastewater study, money that will be reimbursed by the State Water Board.

Staff have ascertained that the cost of a rate study would be approximately $20,000.

That study is reimbursable under the current wastewater study. Staff are working to secure the Rural Community Assistance Fund who performed our 2016 rate study.

Final Thoughts
A more detailed explanation and response to questions for the First Quarter will be provided at the City Council meeting.

FISCAL IMPACT
See above.

ATTACHMENTS

1. Quarter 1 Budget-to-Actuals

2. Status of Current Grants

3. Quarter 1 Wages Review

4. FY 23-24 Final City Budget

5. 2020-2023 Revenues & Expenditures

6. Potential Cost Saving Measures (discuss at meeting)

CITY MANAGER SIGNATURE
_________________________________
Paul Andersen, City Manager
ATTACHMENT 1
FY 23-24 Quarter 1
Budget to Actual
FY 2023-2024 - FIRST QUARTER BUDGET TO ACTUALS
Final 23-24
Budget
Actuals
through
9/30/23 %
6/30/24
Estimated
Actuals
6/30/23
Actuals
General Fund
General Revenues
Cannabis Excise Tax $ - 0% $ - $ 10,207
Property Taxes 75,000 0% 65,000 85,358
Motor Vehicle In-lieu Tax 30,000 0% 26,000 24,331
Sales Taxes - General 110,000 5,432 5% 78,000 109,370
Sales Taxes - Streets 45,000 10,898 24% 43,592 43,080
Transient Occupancy Taxes 188,000 1,210 1% 168,000 188,436 TOT Measure AC 25,000 0% 726
Other Taxes 5,000 0% 5,000 6,936
Franchise Fees 12,000 6,000 50% 12,000 6,425
Use of Property 30,000 8,902 0% 35,608 3,555
Interest Income 500 21 4% 84 1,152
Planning Revenues 30,000 0% 34,180
Business licenses 6,000 1,710 0% 5,710 6,019
Intergovernmental - grants 175,000 19,883 11% 175,000 288,563 Prop 68 75,000 13,492 18% 75,000 -
Recycling Grant 5,000 0% 5,000 5,000
Other revenues 50,000 33,205 66% 48,205 53,235
861,500 100,753 12% 742,199 866,573
Administration Costs 380,000 117,733 31% 470,932 437,579 Legislative Costs 10,000 1,898 19% 8,000 9,265
Planning Costs 90,000 11,566 13% 46,264 176,177
Public Safety Costs 120,000 1,637 1% 180,000 180,994
Recycling Costs 10,000 4,436 44% 17,744 17,723
Maintenance Costs 12,000 1,688 14% 8,000 12,408
Streets 80,000 14,354 18% 57,416 15,081
Parks Costs 80,000 20,657 26% 82,628 188,469
Capital outlay - Prop 68 75,000 56,573 75% 75,000 -
857,000 230,542 27% 945,984 1,037,696
Gas Tax Fund
Revenues 40,000 8,230 21% 32,920 38,848
Expenses - 0% - 65,768
Transfers (40,000)
Revolving Loan Fund
General Revenues 20,000 4,020 20% 16,080 19,819
Intergovernmental - Grants 117,142 0% 117,142 168,021
Expenses 20,000 2,762 14% 11,048 88,413
Grants 108,000 0% 117,818 86,500
FY 2023-2024 - FIRST QUARTER BUDGET TO ACTUALS
WWTP
Sewer Fees - Operations 210,000 69 0% 180,000 205,461
Sewer Fees - Capital 54,000 0% 40,000 29,875
Connection Fees - 0% -
Grants 50,000 17,014 0% 68,056 180,237
Interest - 0%
Operating Costs 210,000 36,416 17% 145,664 202,558
Capital Costs 104,000 64,962 62% 259,848 361,515
Pier
Fees & Services 45,000 11,085 25% 44,340 42,932
Repair & Replacement Revenue 100,000 0% - 128,989
Storm Damage Grants 50,000 -
Operating Costs 95,000 29,886 31% 119,544 102,245
Storm Damage Mitigation 50,000 - -
Repair & Replacement Costs 50,000 27,558 55% 110,232 204,627 Capital projects
Revenues 250,000 0% - 177,226
Expenses 48,000 12,033 0% 48,132 295,295
ATTACHMENT 2
FY 23-24 Quarter 1
All Funds Profit & Loss
City of Point Arena
P&L By Fund
July through September 2023
BR MR GC UO Health Admin Legislative Maintenance Fireworks Parks - Other Total Parks (RLF) (RLF) Total RLF (CP) Total CP (GF) (GF) (GF) (GF) (GF) (Parks) (Parks) (GF) Ordinary Income/Expense
Income
4108 · Sales Tax - General 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,431.84 0.00 0.00 0.00 0.00 0.00 4109 · Sales Tax - Streets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,605.44 0.00 0.00 0.00 0.00 0.00 4111 · Transient Occupancy Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,209.53 0.00 0.00 0.00 0.00 0.00 4200 · Gas Tax
4202 · Gas Tax 2105 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 4200 · Gas Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4250 · RMRA SB1 Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4300 · Grant Revenues
4345 · Prop 68 Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,492.00 13,492.00 4360 · State Water Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4310 · Grants - CDBG 117,142.05 0.00 117,142.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4340 · COP's AB1913 Allocation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 4300 · Grant Revenues 117,142.05 0.00 117,142.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,492.00 13,492.00 4410 · Franchise Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,000.00 0.00 0.00 0.00 0.00 0.00 4420 · Business License Fee 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,710.00 0.00 0.00 0.00 0.00 0.00 4510 · Interest Income 193.64 155.55 349.19 0.00 0.00 0.00 0.00 20.60 0.00 0.00 0.00 0.00 0.00 4520 · Rents & Concessions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,212.13 0.00 0.00 50.00 640.00 690.00 4590 · Principal Collected 2,006.89 1,664.39 3,671.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4620 · Fish Poundage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4640 · Launch Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4710 · Sewer Service Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4810 · Donations and Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,305.00 0.00 10,305.00 4990 · Miscellaneous Sales & Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,511.90 700.00 0.00 20,689.00 0.00 20,689.00 4993 · Cash Over and Short 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -0.80 0.00 0.00 0.00 0.00 0.00 Total Income 119,342.58 1,819.94 121,162.52 0.00 0.00 0.00 0.00 29,700.64 700.00 0.00 31,044.00 14,132.00 45,176.00 Gross Profit 119,342.58 1,819.94 121,162.52 0.00 0.00 0.00 0.00 29,700.64 700.00 0.00 31,044.00 14,132.00 45,176.00 Expense
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 348.05 0.00 348.05 749.41 749.41 604.88 0.00 39,862.90 0.00 865.47 2,337.04 6,977.83 9,314.87 6120 · Overtime Wages 0.00 0.00 0.00 0.00 0.00 10.75 0.00 1,036.44 0.00 34.32 817.16 358.87 1,176.03 6140 · Vacation Pay 197.69 0.00 197.69 0.00 0.00 0.00 0.00 1,748.56 0.00 44.77 0.00 827.56 827.56 6150 · Sick Pay 0.00 0.00 0.00 101.42 101.42 20.32 0.00 148.15 0.00 10.09 0.00 407.44 407.44 6160 · Holiday Pay 0.00 0.00 0.00 29.24 29.24 16.33 0.00 441.12 0.00 14.65 0.00 229.57 229.57 6170 · On-Call Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6190 · Other Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,015.34 750.00 17.96 0.00 0.00 0.00 Total 6100 · Salaries & Wages 545.74 0.00 545.74 880.07 880.07 652.28 0.00 44,252.51 750.00 987.26 3,154.20 8,801.27 11,955.47 6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 41.75 0.00 41.75 66.96 66.96 49.89 0.00 3,391.00 57.39 75.52 242.55 673.28 915.83 6220 · Unemployment Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20.86 0.00 0.00 0.00 0.00 0.00 6230 · Workers Comp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,297.42 0.00 0.00 0.00 0.00 0.00 6240 · Health Benefits
6241 · Health Insurance - Employer 0.00 0.00 0.00 0.00 0.00 0.00 16,227.06 664.92 0.00 398.28 0.00 199.14 199.14 6242 · HSA - Employer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,079.99 0.00 0.00 0.00 0.00 0.00 Total 6240 · Health Benefits 0.00 0.00 0.00 0.00 0.00 0.00 16,227.06 3,744.91 0.00 398.28 0.00 199.14 199.14 Page 1 of 4 BR MR GC UO Health Admin Legislative Maintenance Fireworks Parks - Other Total Parks (RLF) (RLF) Total RLF (CP) Total CP (GF) (GF) (GF) (GF) (GF) (Parks) (Parks) (GF) 6250 · SIMPLE IRA - Employer 16.37 0.00 16.37 9.98 9.98 11.55 0.00 807.84 0.00 16.75 13.78 166.43 180.21 Total 6200 · Payroll Taxes & Benefits 58.12 0.00 58.12 76.94 76.94 61.44 16,227.06 24,262.03 57.39 490.55 256.33 1,038.85 1,295.18 6300 · General Administration Costs
6310 · Advertising/Noticing 96.00 0.00 96.00 0.00 0.00 0.00 0.00 168.00 336.00 0.00 200.00 0.00 200.00 6330 · Dues & Memberships 0.00 0.00 0.00 0.00 0.00 0.00 0.00 824.90 0.00 0.00 0.00 0.00 0.00 6345 · Event Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 925.00 0.00 0.00 0.00 0.00 0.00 6347 · Property Insurance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,068.00 0.00 0.00 0.00 0.00 0.00 6350 · Licenses/Permits/Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6360 · Office Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 577.97 0.00 0.00 0.00 250.82 250.82 6365 · Postage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 418.71 0.00 0.00 0.00 0.00 0.00 6390 · Training/Travel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 195.52 130.71 0.00 36.03 0.00 36.03 Total 6300 · General Administration Costs 96.00 0.00 96.00 0.00 0.00 0.00 0.00 21,178.10 466.71 0.00 236.03 250.82 486.85 6400 · Professional Services
6410 · Professional - Accounting 0.00 0.00 0.00 0.00 0.00 0.00 0.00 555.50 0.00 0.00 0.00 0.00 0.00 6430 · Professional - Consultant 2,062.50 0.00 2,062.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6440 · Professional - Engineer 0.00 0.00 0.00 4,162.50 4,162.50 0.00 0.00 340.00 0.00 0.00 0.00 1,072.50 1,072.50 Total 6400 · Professional Services 2,062.50 0.00 2,062.50 4,162.50 4,162.50 0.00 0.00 895.50 0.00 0.00 0.00 1,072.50 1,072.50 6500 · Program Supplies & Services
6510 · Disposal 0.00 0.00 0.00 0.00 0.00 385.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6521 · Rent - Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 795.97 0.00 0.00 0.00 0.00 0.00 6530 · Outside Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,232.51 480.00 0.00 3,420.00 0.00 3,420.00 6542 · Repairs/Maint - Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6544 · Repairs/Maint - Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6551 · Supplies - Safety 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 185.07 0.00 0.00 0.00 6552 · Supplies & Tools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 679.41 0.00 0.00 550.13 239.92 790.05 6560 · Telephone 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,236.19 0.00 0.00 0.00 0.00 0.00 6561 · Utilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,331.09 0.00 25.24 0.00 1,392.32 1,392.32 6565 · Internet Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,555.89 143.91 0.00 0.00 0.00 0.00 6572 · Vehicle - Fuel 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 0.00 0.00 0.00 0.00 0.00 6580 · COPS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6500 · Program Supplies & Services 0.00 0.00 0.00 0.00 0.00 385.00 0.00 10,881.06 623.91 210.31 3,970.13 1,632.24 5,602.37 6600 · Enterprise Supplies & Services
6630 · Lab/Testing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 6600 · Enterprise Supplies & Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6900 · Other Expenses
6980 · CDBG Mini-grants 108,000.00 0.00 108,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6910 · Miscellaneous Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18.70 0.00 0.00 243.89 0.00 243.89 6950 · Finance Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18.40 0.00 0.00 0.00 0.00 0.00 Total 6900 · Other Expenses 108,000.00 0.00 108,000.00 0.00 0.00 0.00 0.00 37.10 0.00 0.00 243.89 0.00 243.89 7000 · Capital Expenses
7400 · Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,573.00 56,573.00 Total 7000 · Capital Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,573.00 56,573.00 8200 · Debt Service - Interest 0.00 0.00 0.00 6,913.87 6,913.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Expense 110,762.36 0.00 110,762.36 12,033.38 12,033.38 1,098.72 16,227.06 101,506.30 1,898.01 1,688.12 7,860.58 69,368.68 77,229.26 Net Ordinary Income 8,580.22 1,819.94 10,400.16 -12,033.38 -12,033.38 -1,098.72 -16,227.06 -71,805.66 -1,198.01 -1,688.12 23,183.42 -55,236.68 -32,053.26 Net Income 8,580.22 1,819.94 10,400.16 -12,033.38 -12,033.38 -1,098.72 -16,227.06 -71,805.66 -1,198.01 -1,688.12 23,183.42 -55,236.68 -32,053.26

12:38 PM
10/27/2023
Accrual Basis
Planning Recycling Safety Streets PRF PR - Other WWR WW - Other (GF) (GF) (GF) (GF) Total GF GT (PR) (PR) Total PR (WW) (WW) Total WW TOTAL

0.00 0.00 0.00 0.00 5,431.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,431.84

0.00 0.00 0.00 5,292.75 10,898.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,898.19

0.00 0.00 0.00 0.00 1,209.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,209.53

0.00 0.00 0.00 0.00 0.00 5,463.74 0.00 0.00 0.00 0.00 0.00 0.00 5,463.74

0.00 0.00 0.00 0.00 0.00 5,463.74 0.00 0.00 0.00 0.00 0.00 0.00 5,463.74

0.00 0.00 0.00 0.00 0.00 2,766.14 0.00 0.00 0.00 0.00 0.00 0.00 2,766.14

0.00 0.00 0.00 0.00 13,492.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,492.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,014.00 0.00 17,014.00 17,014.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117,142.05

0.00 0.00 19,882.83 0.00 19,882.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,882.83

0.00 0.00 19,882.83 0.00 33,374.83 0.00 0.00 0.00 0.00 17,014.00 0.00 17,014.00 167,530.88

0.00 0.00 0.00 0.00 6,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,000.00

0.00 0.00 0.00 0.00 1,710.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,710.00

0.00 0.00 0.00 0.00 20.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 369.79

0.00 0.00 0.00 0.00 8,902.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,902.13

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,671.28

0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,466.55 7,466.55 0.00 0.00 0.00 7,466.55

0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 0.00 1,800.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69.12 69.12 69.12

0.00 0.00 0.00 0.00 10,305.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,305.00

0.00 0.00 0.00 0.00 22,900.90 0.00 0.00 1,818.00 1,818.00 0.00 0.00 0.00 24,718.90

0.00 0.00 0.00 0.00 -0.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -0.80

0.00 0.00 19,882.83 5,292.75 100,752.22 8,229.88 0.00 11,084.55 11,084.55 17,014.00 69.12 17,083.12 258,312.29

0.00 0.00 19,882.83 5,292.75 100,752.22 8,229.88 0.00 11,084.55 11,084.55 17,014.00 69.12 17,083.12 258,312.29 483.91 2,823.03 0.00 0.00 53,955.06 9,647.94 5,295.18 21,638.82 26,934.00 9,222.81 13,108.90 22,331.71 113,966.17

4.67 98.67 0.00 0.00 2,360.88 371.60 90.16 40.22 130.38 69.59 86.08 155.67 3,018.53 571.36 33.17 0.00 0.00 3,225.42 1,022.88 41.74 1,300.61 1,342.35 829.64 1,580.56 2,410.20 8,198.54

0.00 39.47 0.00 0.00 625.47 655.27 92.44 298.55 390.99 479.47 670.92 1,150.39 2,923.54

93.72 85.87 0.00 0.00 881.26 227.34 261.81 733.44 995.25 361.84 515.67 877.51 3,010.60

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 210.00 2,430.00 2,640.00 2,640.00

0.00 0.00 0.00 0.00 1,783.30 39.41 16.79 150.34 167.13 189.78 240.83 430.61 2,420.45 1,153.66 3,080.21 0.00 0.00 62,831.39 11,964.44 5,798.12 24,161.98 29,960.10 11,363.13 18,632.96 29,996.09 136,177.83

88.17 235.56 0.00 0.00 4,813.36 915.30 443.29 1,848.65 2,291.94 869.29 1,425.45 2,294.74 10,424.05

0.00 0.00 0.00 0.00 20.86 0.00 13.32 0.00 13.32 0.00 0.00 0.00 34.18

0.00 0.00 0.00 0.00 16,297.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,297.42

0.00 0.00 0.00 0.00 17,489.40 0.00 0.00 802.28 802.28 0.00 401.14 401.14 18,692.82

0.00 0.00 0.00 0.00 3,079.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,079.99

0.00 0.00 0.00 0.00 20,569.39 0.00 0.00 802.28 802.28 0.00 401.14 401.14 21,772.81 Page 3 of 4 Planning Recycling Safety Streets PRF PR - Other WWR WW - Other (GF) (GF) (GF) (GF) Total GF GT (PR) (PR) Total PR (WW) (WW) Total WW TOTAL

32.70 21.19 0.00 0.00 1,070.24 218.38 93.35 203.14 296.49 157.14 218.77 375.91 1,987.37 120.87 256.75 0.00 0.00 42,771.27 1,133.68 549.96 2,854.07 3,404.03 1,026.43 2,045.36 3,071.79 50,515.83 264.00 0.00 0.00 0.00 968.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,064.00 599.85 0.00 0.00 0.00 1,424.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,424.75

0.00 0.00 0.00 0.00 925.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 925.00

0.00 0.00 0.00 0.00 18,068.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18,068.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 182.20 182.20 0.00 0.00 0.00 182.20

0.00 0.00 0.00 0.00 828.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 828.79 198.00 0.00 0.00 0.00 616.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 616.71

0.00 0.00 0.00 0.00 362.26 0.00 0.00 9.83 9.83 0.00 0.00 0.00 372.09 1,061.85 0.00 0.00 0.00 23,193.51 0.00 0.00 192.03 192.03 0.00 0.00 0.00 23,481.54

0.00 0.00 0.00 0.00 555.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 555.50 3,752.50 0.00 0.00 0.00 3,752.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,815.00 5,477.50 0.00 0.00 0.00 6,890.00 0.00 1,330.00 0.00 1,330.00 35,750.36 0.00 35,750.36 48,132.86 9,230.00 0.00 0.00 0.00 11,198.00 0.00 1,330.00 0.00 1,330.00 35,750.36 0.00 35,750.36 54,503.36

0.00 0.00 0.00 0.00 385.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 385.00

0.00 0.00 0.00 0.00 795.97 0.00 1,882.72 0.00 1,882.72 0.00 0.00 0.00 2,678.69

0.00 0.00 0.00 0.00 6,132.51 0.00 13,401.75 0.00 13,401.75 16,688.50 0.00 16,688.50 36,222.76

0.00 0.00 0.00 168.26 168.26 0.00 3,717.00 0.00 3,717.00 133.35 312.65 446.00 4,331.26

0.00 0.00 0.00 0.00 0.00 0.00 878.26 0.00 878.26 0.00 0.00 0.00 878.26

0.00 0.00 1,636.75 123.17 1,944.99 0.00 0.00 0.00 0.00 0.00 124.62 124.62 2,069.61

0.00 0.00 0.00 256.03 1,725.49 0.00 0.00 591.08 591.08 0.00 1,297.05 1,297.05 3,613.62

0.00 0.00 0.00 0.00 1,236.19 0.00 0.00 133.07 133.07 0.00 266.17 266.17 1,635.43

0.00 0.00 0.00 708.96 6,457.61 0.00 0.00 1,772.38 1,772.38 0.00 10,647.78 10,647.78 18,877.77

0.00 0.00 0.00 0.00 1,699.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,699.80

0.00 0.00 0.00 0.00 50.00 0.00 0.00 180.80 180.80 0.00 419.14 419.14 649.94

0.00 0.00 8,333.33 0.00 8,333.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,333.33

0.00 0.00 9,970.08 1,256.42 28,929.15 0.00 19,879.73 2,677.33 22,557.06 16,821.85 13,067.41 29,889.26 81,375.47

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,670.00 2,670.00 2,670.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,670.00 2,670.00 2,670.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 108,000.00

0.00 0.00 0.00 0.00 262.59 0.00 0.00 0.62 0.62 0.00 0.00 0.00 263.21

0.00 0.00 0.00 0.00 18.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18.40

0.00 0.00 0.00 0.00 280.99 0.00 0.00 0.62 0.62 0.00 0.00 0.00 108,281.61

0.00 0.00 0.00 0.00 56,573.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,573.00

0.00 0.00 0.00 0.00 56,573.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,573.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,913.87 11,566.38 3,336.96 9,970.08 1,256.42 225,777.31 13,098.12 27,557.81 29,886.03 57,443.84 64,961.77 36,415.73 101,377.50 520,492.51 -11,566.38 -3,336.96 9,912.75 4,036.33 -125,025.09 -4,868.24 -27,557.81 -18,801.48 -46,359.29 -47,947.77 -36,346.61 -84,294.38 -262,180.22 -11,566.38 -3,336.96 9,912.75 4,036.33 -125,025.09 -4,868.24 -27,557.81 -18,801.48 -46,359.29 -47,947.77 -36,346.61 -84,294.38 -262,180.22

ATTACHMENT 3
Grant Status to 9/30/2023
Source Amount Match Expended To
Date
Reimbursed to
Date
Unpaid
Reimbursements
Grant Funding
Remaining Status Management Expires
Prop 68 Parks Bond $178,000 N/A $ 173,526.00 $ 13,562.00 $ 99,373.00 $ 66,065.00 Allocated; in progress In House 9/30/2024 SB2 $160,000 N/A $ 106,636.29 $ 96,718.66 $ 9,917.63 $ 53,363.71 Allocated; in progress SHN 12/31/2023 Local Early Action
Planning (LEAP) $65,000 N/A $ - $ - $ - $ 65,000.00 Supplements LCP process once SB2 funds are expended. SHN 9/30/2024 SWRCB $435,800 N/A $ 309,267.00 $ 277,932.00 $ 31,335.00 $ 126,533.00 Ongoing; 50% plans SHN 6/30/2025 CDBG Tech Assist. $250,000 N/A $ 106,740.49 $ 74,775.30 $ 32,396.75 $ 143,259.51 Allocated; in progress CDS 12/14/2023 Coastal Commission $100,000 N/A $ 81,366.19 $ 70,034.44 $ 11,331.75 $ 18,633.81 Allocated; in progress SHN 12/31/2023 Office of Emergency
Services $153,000 N/A $ 127,476.20 - - $ 25,523.80 Installed generator at WWRP and backup for lift stations/City Hall In House 12/31/2023 Compost Grant $20,343 N/A $ - N/A N/A $ 20,343.00 Received advance funding In House 5/2/2024 CDBG COVID 1-2-3 $250,000 N/A $ 250,000.00 $ 250,000.00 - $ - Complete CDS Completed Regional Early Action
Planning (REAP) $16,500 N/A $ 16,500.00 $ 16,500.00 $ - $ - Complete MCOG Completed TOTAL $1,628,643 $0 $1,171,512 $ 799,522.40 $ 184,354.13 $ 518,721.83 Future 23/24-24/25
SB 1 LPP Formulaic $552,000 $164,443 $ 20,957.50 $ - $ 695,485.00 Programmed Allocated MCOG Planning $54,000 N/A $ - $ - $ - $ 54,000.00 Not yet started Allocated POINT ARENA GRANTS STATUS (9/30/2023)
ATTACHMENT 4
FY 23-24 Quarter 1
Wage Report
City Of Point Arena
Hours, Wages, & Costs By Code ­ Budget
First Quarter FY 2023-2024
Total Hours Total Wages
Administration
447.30 41103.91 3144.73
Fireworks
101.79 3154.20 242.55
Harbor Festival

50.25 1652.90 126.38
Legislative

0.00 750.00 57.39
Maintenance

37.00 987.26 75.52
Parks
295.00 8801.27 673.28
Pier
822.00 23907.13 1829.16
Pier R&R
136.50 4355.19 346.30
Recycling
114.50 3080.21 235.56
Streets
392.50 11964.44 915.30
Used Oil

34.00 995.75 76.15
WWTP
401.75 18632.96 1425.45

WWTP R&R
Totals
292.00 11363.13 869.29
City Share
3263.75 130606.06 10484.49
ATTACHMENT 5
FY 2023-2024 Final Budget
City of Point Arena
Fiscal Year
2023-2024
Final Budget
June 28, 2023
Fund
Beginning
Balance
7/1/22 Revenues Expenses Transfers
Ending
Balance
6/30/23
General Fund 507,716 756,673 938,104 (26,211) 300,074Gas Tax 0 39,787 65,998 26,211 (0)Revolving Loan 419,420 185,232 180,335 0 424,317Capital Projects (411,362) 0 0 0 (411,362)Waste Water Operations 21,992 204,997 196,988 0 30,001Waste Water R&R 167,726 51,222 326,673 0 (107,725)Pier Operations (182,298) 142,801 101,315 0 (140,812)Pier R&R 917,349 0 150,952 766,397TOTALS 1,440,543 1,380,712 1,960,365 0 860,890 Point Arena Fund Summary FY 2022-2023

CITY OF POINT ARENA
2023-24 OPERATING BUDGET

SUMMARY
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
General Fund
General Revenues
Cannabis Excise Tax $ 15,000 $ 10,207 68% $ 11,135 $ 7,650 $ 10,000 Property Taxes 75,000 56,205 75% 61,315 85,260 75,000
Motor Vehicle In-lieu Tax 30,000 24,331 81% 26,543 44,819 30,000 Sales Taxes - General 100,000 102,312 102% 111,613 71,700 100,000 Sales Taxes - Streets 50,000 31,080 62% 33,905 - 40,000 Transient Occupancy Taxes 200,000 142,216 71% 155,145 203,211 198,000 TOT Measure AC 25,000 726 3% 792 30,043 25,000
Other Taxes 15,000 4,387 29% 4,786 509 5,000
Franchise Fees 12,000 6,425 54% 7,009 11,088 12,000
Use of Property - 2,160 0% 2,356 - 3,000
Interest Income 3,000 1,114 37% 1,215 648 1,000
Planning Revenues 20,000 17,800 89% 19,418 22,908 20,000 Business licenses 5,969 0% 6,512 6,000
Intergovernmental - grants 175,000 243,598 139% 265,743 270,966 170,000 Recycling Grant 5,000 5,000 100% 5,000 5,000 5,000
Other revenues 5,000 52,021 1040% 56,750 6,320 50,000
730,000 705,551 97% 769,237 760,122 750,000
Administration Costs 340,000 385,319 113% 420,348 382,426 380,000 Legislative Costs 23,000 7,926 34% 8,647 12,576 10,000
Planning Costs 50,000 130,288 261% 142,132 117,708 50,000 Public Safety Costs 120,000 148,834 124% 162,364 113,602 120,000 Recycling Costs 5,000 16,684 334% 18,201 5,589 10,000
Maintenance Costs 11,000 11,831 108% 12,907 37,777 12,000 Streets 11,000 14,893 135% 16,247 - 80,000
Parks Costs 65,000 144,154 222% 157,259 87,227 80,000
625,000 859,929 138% 938,104 756,905 742,000
Gas Tax Fund
Revenues 95,000 36,471 38% 39,787 91,499 40,000
Expenses 75,000 60,498 81% 65,998 116,087 -
Transfers 40,000
Revolving Loan Fund
General Revenues 20,000 17,588 88% 19,187 15,925 20,000 Intergovernmental - Grants 152,208 0% 152,208 21,200
Expenses 30,000 11,031 37% 12,033 54,523 20,000
Grants 154,276 0% 168,301 49,467

CITY OF POINT ARENA
2023-24 OPERATING BUDGET

SUMMARY
WWTP
Sewer Fees - Operations 210,000 187,914 89% 204,997 223,681 210,000 Sewer Fees - Capital 54,000 46,953 87% 51,222 55,920 54,000 Connection Fees 8,800 0% - -
Grants 170,856 0% 180,656 113,910 50,000
Interest - 32 0% 32 67 -
Operating Costs 160,000 180,572 113% 196,988 391,410 210,000 Capital Costs 55,000 299,450 544% 326,673 - 104,000
Pier
Fees & Services 42,000 130,901 312% 142,801 36,612 125,000 Storm Damage Grants - - - 8,657 50,000
Operating Costs 95,000 92,872 98% 101,315 188,769 125,000 Storm Damage Mitigation - - - 50,000
Repair & Replacement Costs 50,000 138,373 277% 150,952 - - Capital projects
Revenues - 177,226 0% 177,226 2,129,087 250,000
Expenses - 285,954 0% 285,954 2,540,449 -
4 of 25 06/28/2023
Property Tax
15%
Motor Vehicle In-Lieu
6%
Sales Tax
35% Transit Occupancy
Tax
37%
Cannabis Excise Fee
3%
Franchise
Fees
2% Business
License Fees
2%
Interest
0%
General Fund Revenues 2022-2023
PROJECTED FY 2023/2024 GENERAL FUND REVENUES

GENERAL FUND
Point Arena’s General Fund is reliant on sales tax, property tax, Transient Occupancy Tax (TOT), fees for services, and grants. General Fund revenues are expected to decrease, with total annual revenue projected at $475,000.

CITY OF POINT ARENA
PRELIMINARY 2023-24 OPERATING BUDGET

REVENUES
Estimated Revenues
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
General Fund
General Revenues
Cannabis Excise Tax $ 15,000 $ 10,207 68% $ 11,135 $ 7,650 $ 10,000 Property Taxes 75,000 56,205 75% 61,315 85,260 75,000
Motor Vehicle In-lieu Tax 30,000 24,331 81% 26,543 44,819 30,000 Sales Taxes - General 100,000 102,312 102% 111,613 71,700 100,000 Sales Taxes - Streets 50,000 31,080 62% 33,905 - 40,000 Transient Occupancy Taxes 200,000 142,216 71% 155,145 203,211 198,000 TOT Measure AC 25,000 726 3% 792 30,043 25,000
Other Taxes 15,000 4,387 29% 4,786 509 5,000
Franchise Fees 12,000 6,425 54% 7,009 11,088 12,000
Use of Property - 2,160 0% 2,356 - 3,000
Interest Income 3,000 1,114 37% 1,215 648 1,000
Planning Revenues 20,000 17,800 89% 19,418 22,908 20,000 Business licenses 5,969 0% 6,512 6,000
Intergovernmental - grants 175,000 243,598 139% 265,743 270,966 170,000 Recycling Grant 5,000 5,000 100% 5,455 5,000 5,000
Other revenues 5,000 52,021 1040% 56,750 6,320 50,000
730,000 705,551 97% 769,692 760,122 750,000
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Gas Tax Fund
Revenues 95,000 36,471 38% 39,787 91,499 40,000
Revolving Loan Fund
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
General Revenues 20,000 17,588 88% 19,187 15,925 20,000 Intergovernmental - Grants 152,208 0% 152,208 21,200

CITY OF POINT ARENA
PRELIMINARY 2023-24 OPERATING BUDGET

REVENUES
WWTP
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Sewer Fees - Operations 210,000 187,914 89% 204,997 223,681 210,000 Sewer Fees - Capital 54,000 46,953 87% 51,222 55,920 54,000 Connection Fees 8,800 0% - -
Grants 170,856 0% 180,656 113,910 50,000
Interest - 32 0% 32 67 -
Pier
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Fees & Services 42,000 130,901 312% 142,801 36,612 125,000 Storm Damage Grants - - - 8,657 50,000
Capital projects
22-23
Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Revenues - 177,226 0% 177,226 2,129,087 250,000
5 of 25 06/28/2023

SALES TAX
The Sales Tax category includes general sales and use taxes. Sales tax is an excise tax that applies to all retail sales of merchandise. Use tax is an excise tax imposed on consumers of merchandise used, consumed, or stored in California and purchased from out-of-state vendors not collecting California sales tax. The statewide sales and use tax rate is 7.25%, of which the State receives 6.25%, and the City receives 1% (known as the Bradley Burns Local Sales and Use Tax).

The current sales tax rate in Point Arena is 8.375%, which is the lowest tax rate among Mendocino County’sfour cities. It includesthe following city and county taxes asfollows:
• 1/2 cent – City of Point Arena “Pothole Tax”
• 1/2 cent – Library funding tax
• 1/4 cent – County sales tax (for emergency services)
The pandemic had an impact on sales tax revenues. The sales tax rate has begun to swing upward. One important factor will be the role of inflation, with the increase in the cost of goods would increase the amount of sales tax generated. However, most groceries are not subject to sales tax and gas tax is allocated based on population. $-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
1 Sales Tax 2018-2023
18-19 19-20 20-21 21-22 22-23 Est
6 of 25 06/28/2023

TRANSIT OCCUPANCY TAX
Transit Occupancy Tax is the largest contributor to the General Fund. In the 22-23 fiscal year, TOT surged to unprecedented levels as the economy opened back up. In the 22- 23 fiscal year, TOT has declined to about 85% of the 21-22 level, which is still a level that surpasses TOT collection in prior years. The final quarter of TOT has not yet been collected, but we do not anticipate the same level of funding that occurred the same quarter last year.

Recent reports have suggested that the surge in visitor travel last summer is expected to abate now that travel has become routine again and due to inflationary pressures and an unsure economic environment.

Concern remains that increased gas prices and inflation may put a damper on travel in the coming fiscal year.
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Transit Occupancy Tax 2018-2023
18-19 19-20 20-21 21-22 22-23 Est
7 of 25 06/28/2023

PROPERTY TAX
Property tax is a value-based tax imposed on real property and tangible personal property within the City’s jurisdiction. It includes two major elements: secured or real property (such as house and land on which the house was built), and unsecured or personal property (such as machinery, business inventory, or boats).

Under Proposition 13, the general property tax rate cannot exceed 1% of a property’s assessed value plus other assessments as approved by the voters. The assessed value of real property that has not changed ownership increases by the California Consumer Price index change up to a maximum of 2% per year. Property is assessed at the full market value upon change of ownership. Newly constructed property is assessed at the full market value in the first year in which the construction is completed. Property tax revenue is collected by the county and apportioned according to State law among cities, counties, school districts, and special districts.

Property tax has increased in Point Arena, largely due to the significant turnover in residential and commercial properties. Properties that had not changed hands for a significant period of time have seen property tax valuations escalate. That has increased the amount of property tax revenue accruing to the City of Point Arena. $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
Property Tax
Property Tax 2018-2023
18-19 19-20 20-21 21-22 22-23 Est
8 of 25 06/28/2023

CANNABIS EXCISE TAX
The City of Point Arena has a 7% tax on recreational cannabis and a 3% tax on medical cannabis. The City does not expect any cannabis tax revenue for FY 2023-24. City staff are working to attract a new cannabis retail location.

FEES FOR SERVICES
Business license fees, franchise fees and planning fees also contribute to General Fund revenues.

The city collects approximately $14,000 in fees from Recology, PG&E and CalTrans. The maintenance contract with CalTrans is very outdated and should be renegotiated in the coming year. The waste hauler’s franchise is set to expire in 2025.

Business license fees have fluctuated due to the pandemic. It is not anticipated that these fees will recover soon. The City will pursue an aggressive business license campaign at the beginning of the year and staff have identified several distributors who are not paying license fees while regularly servicing Point Arena.

Planning fees are charged on a cost-recovery basis. This past fiscal year saw several CDP applications filed with the required fees for processing. It is expected those funds will be utilized in 23-24 fiscal year as the applications are processed. The intent of cost recovery is to cover the costs of planning and administration in processing CDP applications.
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
Cannabis Excise Tax
Cannabis Excise Tax 2018-2023
18-19 19-20 20-21 21-22 22-23 Est
9 of 25 06/28/2023

BLM REIMBURSEMENT
The City has a maintenance contract with the Bureau of Land Management to maintain the parking lot and visitor kiosk and perform maintenance duties on the Lands as requested. The 21-22 fiscal year was the last year of the contract and staff recently renewed the contract for another 5 years. No revenue was collected in FY 22-23 as the contract with BLM had expired; the contract has been renewed for another five years,
COPS
The Citizens Option for Public Safety (COPS) program is utilized to contract for policing services in Point Arena. The contract with the County Sheriff amounts to worth $100,000, of which the funding is covered by the grant program. The contract with the Sheriff was recently renewed and lasts until 2027.

RECYCLING GRANTS
The City receives $5,000 annually for maintenance of the recycling facility at Arena Cove. In past years the cost to the City has been approximately 50% higher than the grant. In the 22-23 fiscal year, the cost of recycling increased even though the City instituted a new recycling regiment that should have reduced staff costs. The City will bring tighter control on the number of hours expended.

The City also receives $5,000 annually for maintenance of a Waste Oil Program. In past years, cost of the program has been approximately 25% higher than the grant.

The City continues to work on reducing staff expense for the program.

The Used Oil Grant has rarely covered full expenses. Between staffing, rental of the shed on Port Road, costs of the program exceed the income from the grant. Staff suggest that the Council review the grant and determine whether to continue the program or consider supplemental user fees for nonresident users of the program.

City of Point Arena
P&L - Governmental (exc. Fixed Assets)
July 2022 through May 2023
Admin Legislative Maintenance Total Parks Planning Recycling Safety Streets (GF) (GF) (GF) (GF) (GF) (GF) (GF) (GF) Total GF
Ordinary Income/Expense
Income
4220 ꞏ Traffic Congestion Relief 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4100 ꞏ Property Taxes
4101 ꞏ Property Tax, Secured, Current 54,609.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54,609.86 4102 ꞏ Property Tax, Secured, Prior Yr 10.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.34 4103 ꞏ Homeowners Property Tax Relief 206.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 206.49 4104 ꞏ Property Tax, Unsecure, Current 1,357.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,357.29 4105 ꞏ Property Tax, Unsecure, Prior 21.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21.46 Total 4100 ꞏ Property Taxes 56,205.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56,205.44 4107 ꞏ Motor Vehicle In-Lieu Tax 24,330.93 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24,330.93 4108 ꞏ Sales Tax - General 102,312.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 102,312.30 4109 ꞏ Sales Tax - Streets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19,563.79 19,563.79 4110 ꞏ In Lieu Sales Tax - Triple Flip 2,281.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,281.03 4111 ꞏ Transient Occupancy Tax 142,215.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 142,215.96 4113 ꞏ Transfer Tax 2,105.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,105.95 4116 ꞏ Cannabis Excise Tax - Rec 10,206.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,206.58 4117 ꞏ TOT Measure AC 726.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 726.17 4120 ꞏ CalTrans Maint Reimbursement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,830.00 4,830.00 4200 ꞏ Gas Tax
4202 ꞏ Gas Tax 2105 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4200 ꞏ Gas Tax - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 4200 ꞏ Gas Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4250 ꞏ RMRA SB1 Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4300 ꞏ Grant Revenues
4325 ꞏ CalTrans Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4311 ꞏ ARPA Covid 53,705.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53,705.00 4315 ꞏ OES Grant 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4310 ꞏ Grants - CDBG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4320 ꞏ Grants - MCOG 0.00 0.00 0.00 0.00 16,380.67 0.00 0.00 0.00 16,380.67 4330 ꞏ STP D1/Streets & Hwy Dis 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4340 ꞏ COP's AB1913 Allocation 0.00 0.00 0.00 0.00 0.00 0.00 165,271.26 0.00 165,271.26 4300 ꞏ Grant Revenues - Other 0.00 0.00 0.00 0.00 0.00 0.00 3,410.63 0.00 3,410.63 Total 4300 ꞏ Grant Revenues 53,705.00 0.00 0.00 0.00 16,380.67 0.00 168,681.89 0.00 238,767.564410 ꞏ Franchise Fees 6,425.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,425.10 4420 ꞏ Business License Fee 5,968.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,968.80 4440 ꞏ Planning Fees/Permits 0.00 0.00 0.00 0.00 17,799.75 0.00 0.00 0.00 17,799.75 4510 ꞏ Interest Income 1,114.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,114.42 4520 ꞏ Rents & Concessions 0.00 0.00 0.00 2,160.00 0.00 0.00 0.00 0.00 2,160.00 4590 ꞏ Principal Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4810 ꞏ Donations and Contributions 0.00 0.00 0.00 38,199.00 0.00 0.00 0.00 0.00 38,269.00

Admin Legislative Maintenance Total Parks Planning Recycling Safety Streets (GF) (GF) (GF) (GF) (GF) (GF) (GF) (GF) Total GF
4990 ꞏ Miscellaneous Sales & Services 2,374.01 0.00 0.00 11,673.71 0.00 0.00 0.00 0.00 14,047.72 4993 ꞏ Cash Over and Short -296.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -296.20 Total Income 409,675.49 0.00 0.00 52,032.71 34,180.42 0.00 168,681.89 24,393.79 689,034.30 Gross Profit 409,675.49 0.00 0.00 52,032.71 34,180.42 0.00 168,681.89 24,393.79 689,034.30 Expense
6100 ꞏ Salaries & Wages
6110 ꞏ Salaries & Wages, Regular 129,550.86 0.00 6,344.77 27,308.98 895.62 8,988.91 5,214.41 0.00 178,303.55 6120 ꞏ Overtime Wages 987.55 0.00 62.16 805.31 0.00 305.29 0.00 0.00 2,160.31 6140 ꞏ Vacation Pay 3,777.22 0.00 77.08 1,241.34 0.00 66.55 824.78 0.00 5,986.97 6150 ꞏ Sick Pay 2,410.69 0.00 105.55 541.54 0.00 39.08 0.00 0.00 3,096.86 6160 ꞏ Holiday Pay 4,647.62 0.00 284.48 1,130.06 0.00 421.70 335.40 0.00 6,819.26 6170 ꞏ On-Call Pay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6190 ꞏ Other Pay 3,200.95 3,650.00 31.99 157.72 0.00 7.07 249.90 0.00 7,297.63 Total 6100 ꞏ Salaries & Wages 144,574.89 3,650.00 6,906.03 31,184.95 895.62 9,828.60 6,624.49 0.00 203,664.58 6200 ꞏ Payroll Taxes & Benefits
6210 ꞏ FICA/Medicare - Employer 11,081.29 279.31 534.46 2,391.72 68.51 748.21 506.75 0.00 15,610.25 6220 ꞏ Unemployment Insurance 447.38 0.00 28.15 99.37 0.00 28.29 2.85 0.00 606.04 6230 ꞏ Workers Comp 118.22 0.00 0.00 0.00 0.00 0.00 0.00 0.00 118.22 6240 ꞏ Health Benefits
6241 ꞏ Health Insurance - Employer 2,219.02 0.00 1,535.84 158.88 0.00 0.00 0.00 0.00 58,233.88 6242 ꞏ HSA - Employer 5,898.90 0.00 0.00 550.00 0.00 0.00 0.00 0.00 6,998.90 6243 ꞏ Air Ambulance Membership 260.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 260.00 Total 6240 ꞏ Health Benefits 8,377.92 0.00 1,535.84 708.88 0.00 0.00 0.00 0.00 65,492.78 6250 ꞏ SIMPLE IRA - Employer 2,807.52 0.00 47.06 587.79 26.87 105.74 193.79 0.00 3,768.77 Total 6200 ꞏ Payroll Taxes & Benefits 22,832.33 279.31 2,145.51 3,787.76 95.38 882.24 703.39 0.00 85,596.06 6300 ꞏ General Administration Costs
6310 ꞏ Advertising/Noticing 734.46 516.00 0.00 857.61 175.40 0.00 0.00 0.00 2,283.476320 ꞏ Election Costs 1,004.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,004.98 6330 ꞏ Dues & Memberships 4,226.81 286.00 0.00 0.00 1,944.40 0.00 0.00 200.00 6,657.21 6340 ꞏ Liability Insurance 31,359.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31,359.00 6342 ꞏ Crime Bond 912.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 912.00 6345 ꞏ Event Insurance 0.00 0.00 0.00 2,138.00 0.00 0.00 0.00 0.00 2,138.00 6347 ꞏ Property Insurance 7,887.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,887.23 6350 ꞏ Licenses/Permits/Fees 587.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 587.07 6360 ꞏ Office Supplies 2,695.65 0.00 0.00 893.00 0.00 0.00 0.00 117.05 3,705.70 6365 ꞏ Postage 1,206.14 0.00 0.00 0.00 546.57 0.00 0.00 0.00 1,752.71 6370 ꞏ Printing 0.00 0.00 0.00 0.00 951.96 0.00 0.00 0.00 951.96 6390 ꞏ Training/Travel 6,550.93 2,735.13 99.33 0.00 0.00 0.00 0.00 0.00 9,385.39 6300 ꞏ General Administration Costs - Other 98.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 98.25 Total 6300 ꞏ General Administration Costs 57,262.52 3,537.13 99.33 3,888.61 3,618.33 0.00 0.00 317.05 68,722.97 6400 ꞏ Professional Services
6410 ꞏ Professional - Accounting 26,724.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 26,724.25 6420 ꞏ Professional - Audit 23,225.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23,225.00 6430 ꞏ Professional - Consultant 0.00 0.00 0.00 0.00 54,217.50 0.00 0.00 0.00 54,217.50

Admin Legislative Maintenance Total Parks Planning Recycling Safety Streets (GF) (GF) (GF) (GF) (GF) (GF) (GF) (GF) Total GF
6440 ꞏ Professional - Engineer 2,278.75 0.00 0.00 26,267.61 71,461.25 0.00 0.00 2,625.00 102,632.61 Total 6400 ꞏ Professional Services 52,228.00 0.00 0.00 26,267.61 125,678.75 0.00 0.00 2,625.00 206,799.36 6500 ꞏ Program Supplies & Services
6521 ꞏ Rent - Equipment 4,916.34 0.00 55.00 0.00 0.00 0.00 0.00 0.00 4,971.34 6530 ꞏ Outside Services 12,656.91 0.00 532.46 28,162.72 0.00 0.00 60,661.57 0.00 102,013.66 6541 ꞏ Repairs/Maint - Building 0.00 0.00 0.00 923.37 0.00 0.00 8,384.19 0.00 9,307.56 6542 ꞏ Repairs/Maint - Equipment 335.93 0.00 247.74 747.02 0.00 0.00 300.00 328.05 1,958.74 6543 ꞏ Repairs/Maint - Streets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 157.24 157.24 6551 ꞏ Supplies - Safety 2,611.60 0.00 0.00 294.78 0.00 0.00 24.51 699.58 3,630.476552 ꞏ Supplies & Tools 8,900.63 173.79 1,089.13 4,951.27 0.00 626.62 568.18 742.70 17,052.32 6560 ꞏ Telephone 2,298.41 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,298.41 6561 ꞏ Utilities 14,632.42 0.00 82.88 4,676.11 0.00 0.00 0.00 0.00 19,391.416565 ꞏ Internet Fees 5,453.90 285.87 0.00 0.00 0.00 0.00 0.00 0.00 5,739.77 6572 ꞏ Vehicle - Fuel 1,038.74 0.00 663.52 23.25 0.00 104.17 760.08 946.37 3,536.13 6573 ꞏ Vehicle - Maintenance 69.60 0.00 8.91 0.00 0.00 0.00 0.00 169.29 247.80 6580 ꞏ COPS 0.00 0.00 0.00 0.00 0.00 0.00 70,807.87 0.00 70,807.87 Total 6500 ꞏ Program Supplies & Services 52,914.48 459.66 2,679.64 39,778.52 0.00 730.79 141,506.40 3,043.23 241,112.726900 ꞏ Other Expenses 6980 ꞏ CDBG Mini-grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6910 ꞏ Miscellaneous Expense 65.42 0.00 0.00 6,000.00 0.00 0.00 0.00 8,907.74 14,973.16 6950 ꞏ Finance Charges 571.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 571.29 6900 ꞏ Other Expenses - Other 0.00 0.00 0.00 500.00 0.00 0.00 0.00 0.00 500.00 Total 6900 ꞏ Other Expenses 636.71 0.00 0.00 6,500.00 0.00 0.00 0.00 8,907.74 16,044.457000 ꞏ Capital Expenses 7400 ꞏ Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7500 ꞏ Capital Equipment 0.00 0.00 0.00 32,746.51 0.00 0.00 0.00 0.00 32,746.51 Total 7000 ꞏ Capital Expenses 0.00 0.00 0.00 32,746.51 0.00 0.00 0.00 0.00 32,746.51 8200 ꞏ Debt Service - Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Expense 330,448.93 7,926.10 11,830.51 144,153.96 130,288.08 11,441.63 148,834.28 14,893.02 854,686.65 Net Ordinary Income 79,226.56 -7,926.10 -11,830.51 -92,121.25 -96,107.66 -11,441.63 19,847.61 9,500.77 -165,652.35 Net Income 79,226.56 -7,926.10 -11,830.51 -92,121.25 -96,107.66 -11,441.63 19,847.61 9,500.77 -165,652.35

11 of 25 06/27/2022
Program Supplies & Services
28%
Salaries & Wages
29%
Payroll Taxes & Benefits
12%
Professional Services
21%
Administration Costs
10%
FY 2023/2024 PROJECTED GENERAL FUND APPROPRIATIONS

CITY OF POINT ARENA
PRELIMINARY 2023-24 OPERATING BUDGET

APPROPRIATIONS
Appropriations 22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
General Fund
Administration Costs 340,000 385,319 113% 420,348 382,426 380,000 Legislative Costs 23,000 7,926 34% 8,647 12,576 10,000
Planning Costs 50,000 130,288 261% 142,132 117,708 90,000 Public Safety Costs 120,000 148,834 124% 162,364 113,602 120,000 Recycling Costs 5,000 16,684 334% 18,201 5,589 10,000
Maintenance Costs 11,000 11,831 108% 12,907 37,777 12,000 Streets 11,000 14,893 135% 16,247 - 80,000
Parks Costs 65,000 144,154 222% 157,259 87,227 80,000
625,000 859,929 138% 938,105 756,905 782,000
Transfers (105,000) 154,378 168,413 (24,588) 40,000
Variances - - - (21,371) 8,000
22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Gas Tax Fund
Expenses 75,000 60,498 81% 65,998 116,087 -
Transfers 24,027 26,211 24,588 (40,000)
Variances 20,000 - - - -
22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Revolving Loan Fund
Expenses 30,000 11,031 37% 12,033 54,523 15,000
Grants 154,276 0% 168,301 49,467
Transfers 10,000 (154,378) (168,412)
Variances - (149,889) (177,352) (66,865) 5,000

CITY OF POINT ARENA
PRELIMINARY 2023-24 OPERATING BUDGET

APPROPRIATIONS
22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
WWTP
Operating Costs 160,000 180,572 113% 196,988 391,410 210,000 Capital Costs 55,000 299,450 544% 326,673 1,621 104,000 Transfers - - - -
Variances 57,800 (74,267) (86,753) 547 -
22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Pier
Operating Costs 95,000 92,872 98% 101,315 188,769 125,000 Storm Damage Mitigatio - - - 50,000
Repair & Replacement C 50,000 138,373 277% 150,952 - -
Transfers
Capital contributions - - - 678,006 -
Variances (103,000) (100,344) (109,466) 534,506 -
22-23 Final
Budget
Actuals
through
5/31/23 %
6/30/23
Estimated
Actuals
6/30/22
Actuals
23-24
Budget
Capital projects
Expenses - 285,954 0% 285,954 2,540,449 -
Transfers - - - -
Variances - (108,728) (108,728) (411,362) 250,000
Estimated
Actual Actual Budget
Appropriations Summary By Fund: 2022-23 2021-22 2023-24 General Fund
Salaries and Benefits $ 319,311.44 $ 288,948.27 $ 325,000.00 Materials, Services and Supplies 554,040.23 467,956.54 390,000.00 Total Operating 873,351.67 756,904.81 715,000.00
Capital Outlay 32,746.51 - -
Total Expenditures/Appropriations 906,098.18 756,904.81 715,000.00 Gas Tax Special Revenue Fund
Salaries and Benefits 62,420.06 68,246.64 40,000.00
Materials, Services and Supplies 3,578.17 47,840.38 -
Total Operating 65,998.23 116,087.02 40,000.00
Capital Outlay - - -
Total Expenditures/Appropriations 65,998.23 116,087.02 40,000.00 RLF Special Revenue Fund
Salaries and Benefits 4,635.69 24,271.35 10,000.00
Materials, Services and Supplies 7,397.73 1,297.00 10,000.00 Total Operating 12,033.41 25,568.35 20,000.00
Capital Outlay - - -
Total Expenditures/Appropriations 12,033.41 25,568.35 20,000.00 Total Operating Funds - Governmental
Salaries and Benefits 386,367.19 381,466.26 375,000.00
Materials, Services and Supplies 565,016.13 517,093.92 400,000.00 Total Operating 951,383.32 898,560.18 775,000.00
Capital Outlay - - -
Total Expenditures/Appropriations $ 951,383.32 $ 898,560.18 $ 775,000.00 Capital Projects Fund
Salaries and Benefits 305.47 - -
Materials, Services and Supplies 137,063.19 305,897.51 - Total Operating 137,368.66 305,897.51 -
Capital Outlay 112,063.78 2,227,238.63 -
Total Expenditures/Appropriations 249,432.44 2,533,136.14 - 15 of 25 06/27/2022

POINT ARENA PIER ENTERPRISE FUND
The 2022-2023 fiscal year saw continued changes at Point Arena Pier.

New staff was brought on board and they have attempted to tighten up the operation and spent a majority of time working on significant deferred maintenance -- particularly of the boat hoist, product hoist, and floating dock.

However, this renewed focus has increased staff hours and contributed to a greater overall deficit. Staff have also been training a new employee so hours are doubled those days. Management has struggled with the Pier operation for years. It has not broken even in many years; the General Fund usually subsidizes the pier operation by approximately $50,000 per year. This year, that figure is higher due to deferred maintenance. The Pier is a difficult place to schedule staff, as no two days are the same.

Given a lack of revenue that does not match basic staff expenses -- let alone other expenses -- management is recommending the Council consider making the Pier a parttime operation with staffing only when there are launch days.

The Pier has historically earned revenue of $40,000 per year through boat launches and fish landings. Fees at the Pier have not been raised in xx years. Raising revenues and cutting expenses are the way to balance the budget.

The Point Arena Pier has reached its 35-year life span. The City has begun the process of interacting with the Department of Boating & Waterways to obtain state funding for the repair and replacement of certain components of the Pier, including the floating dock. This will likely be a multi-year endeavor.

The City conducted an engineering and technical study of the Pier structure to determine the extent of rehabilitation needed. The estimated cost of repairs is approximately $1 million.

Estimated
Actual Actual Budget
Appropriations Summary By Fund: 2022-23 2021-22 2023-24 Wastewater Enterprise
Salaries and Benefits $ 132,521.13 $ 119,829.66 $ 140,000.00 Materials, Services and Supplies 292,912.84 246,623.61 70,000.00 Total Operating 425,433.97 366,453.27 210,000.00
Capital Outlay 90,041.38 - 104,000.00
Total Expenditures/Appropriations 515,475.35 366,453.27 314,000.00 Pier Enterprise
Salaries and Benefits 129,314.15 105,560.65 100,000.00
Materials, Services and Supplies 122,953.45 54,942.89 25,000.00 Total Operating 252,267.60 160,503.54 125,000.00
Capital Outlay - - 50,000.00
Total Expenditures/Appropriations 252,267.60 160,503.54 175,000.00 Total Operating Funds - Enterprise
Salaries and Benefits 261,835.28 225,390.31 240,000.00
Materials, Services and Supplies 415,866.29 301,566.50 95,000.00 Total Operating 677,701.57 526,956.81 335,000.00
Capital Outlay 90,041.38 - 154,000.00
Total Expenditures/Appropriations $ 767,742.95 $ 526,956.81 $ 489,000.00 16 of 25 06/27/2022

WWTP ENTERPRISE FUND
The Point Arena Wastewater Treatment Plant serves a population of approximately 450, treating primarily domestic wastewater from single-family dwellings, with additional flows coming from restaurant,school and commercial establishments. The Plant providesservice to approximately 150 parcels and treats wastewater from approximately 289 ESD.

The wastewater operations and repair & replacement funds are typically quite stable. The plant is funded by sewer assessments on property owners with service connections which provides a steady and reliable source of revenue.

In this past year, the City continued an Inflow & Infiltration Study of the wastewater system to identify needed repairs to qualify for funding from the State Water Resources Control Board. Funding for the study is being reimbursed as progress is made.

In the 22-23 fiscal year, expenses on wastewater infrastructure included the purchase of a backup generator, upgrades to the effluent pump and piping, and new influent lagoon mixers.

City of Point Arena 6:04 PM
P&L Enterprise 06/16/2023
July 2022 through May 2023 Accrual Basis
PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
Ordinary Income/Expense
Income
4910 ꞏ Event Admission Tickets 1,745.21 0.00 1,745.21 0.00 0.00 0.00 1,745.21 4210 ꞏ Mandated Cost Reimbursements 3,236.50 0.00 3,236.50 0.00 0.00 0.00 3,236.50 4300 ꞏ Grant Revenues
4360 ꞏ State Water Grants 0.00 0.00 0.00 141,825.00 29,031.00 170,856.00 170,856.00 Total 4300 ꞏ Grant Revenues 0.00 0.00 0.00 141,825.00 29,031.00 170,856.00 170,856.00 4510 ꞏ Interest Income 0.00 0.00 0.00 0.00 31.71 31.71 31.71 4520 ꞏ Rents & Concessions 0.00 100.00 100.00 0.00 0.00 0.00 100.00 4610 ꞏ Boat Storage 0.00 1,362.55 1,362.55 0.00 0.00 0.00 1,362.55 4620 ꞏ Fish Poundage 0.00 18,818.02 18,818.02 0.00 0.00 0.00 18,818.02 4630 ꞏ Hoist Rental 0.00 1,673.00 1,673.00 0.00 0.00 0.00 1,673.00 4640 ꞏ Launch Fees 0.00 16,267.15 16,267.15 0.00 0.00 0.00 16,267.15 4710 ꞏ Sewer Service Fees 0.00 0.00 0.00 28,040.11 205,256.58 233,296.69 233,296.69 4715 ꞏ Sewer Fees R&R Allocation 0.00 0.00 0.00 1,470.30 0.00 1,470.30 1,470.30 4810 ꞏ Donations and Contributions 32,098.27 0.00 32,098.27 0.00 0.00 0.00 32,098.27 4990 ꞏ Miscellaneous Sales & Services 53,550.80 1,949.84 55,500.64 0.00 100.00 100.00 55,600.644993 ꞏ Cash Over and Short 0.00 100.00 100.00 0.00 0.00 0.00 100.00 Total Income 90,630.78 40,270.56 130,901.34 171,335.41 234,419.29 405,754.70 536,656.04 Gross Profit 90,630.78 40,270.56 130,901.34 171,335.41 234,419.29 405,754.70 536,656.04 Expense
6100 ꞏ Salaries & Wages
6110 ꞏ Salaries & Wages, Regular 36,167.44 52,533.52 88,700.96 40,009.82 48,922.34 88,932.16 177,633.12 6120 ꞏ Overtime Wages 791.53 2,162.73 2,954.26 249.23 510.78 760.01 3,714.27 6140 ꞏ Vacation Pay 1,369.66 3,858.28 5,227.94 1,177.14 2,301.60 3,478.74 8,706.68 6150 ꞏ Sick Pay 2,301.44 992.72 3,294.16 1,240.52 1,321.02 2,561.54 5,855.70 6160 ꞏ Holiday Pay 2,962.02 2,304.87 5,266.89 2,208.25 2,508.56 4,716.81 9,983.70 6170 ꞏ On-Call Pay 0.00 30.00 30.00 0.00 10,290.00 10,290.00 10,320.00 6190 ꞏ Other Pay 40.24 435.01 475.25 32.38 31.58 63.96 539.21 Total 6100 ꞏ Salaries & Wages 43,632.33 62,317.13 105,949.46 44,917.34 65,885.88 110,803.22 216,752.686200 ꞏ Payroll Taxes & Benefits 6210 ꞏ FICA/Medicare - Employer 3,326.24 4,783.00 8,109.24 3,435.58 5,041.04 8,476.62 16,585.86 6220 ꞏ Unemployment Insurance 224.56 239.48 464.04 90.32 112.08 202.40 666.44 6240 ꞏ Health Benefits

PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
6241 ꞏ Health Insurance - Employer 0.00 2,016.44 2,016.44 0.00 1,107.56 1,107.56 3,124.006242 ꞏ HSA - Employer 0.00 657.60 657.60 0.00 0.00 0.00 657.60 Total 6240 ꞏ Health Benefits 0.00 2,674.04 2,674.04 0.00 1,107.56 1,107.56 3,781.606250 ꞏ SIMPLE IRA - Employer 782.88 558.31 1,341.19 396.11 491.79 887.90 2,229.09 Total 6200 ꞏ Payroll Taxes & Benefits 4,333.68 8,254.83 12,588.51 3,922.01 6,752.47 10,674.48 23,262.996300 ꞏ General Administration Costs 6310 ꞏ Advertising/Noticing 165.00 0.00 165.00 0.00 0.00 0.00 165.00 6340 ꞏ Liability Insurance 656.00 0.00 656.00 0.00 0.00 0.00 656.00 6350 ꞏ Licenses/Permits/Fees 1,022.00 160.47 1,182.47 0.00 28,948.00 28,948.00 30,130.47 6360 ꞏ Office Supplies 0.00 328.05 328.05 0.00 565.63 565.63 893.68 6370 ꞏ Printing 2,698.48 0.00 2,698.48 0.00 0.00 0.00 2,698.48 6390 ꞏ Training/Travel 26.00 463.67 489.67 0.00 1,579.14 1,579.14 2,068.81 Total 6300 ꞏ General Administration Costs 4,567.48 952.19 5,519.67 0.00 31,092.77 31,092.77 36,612.446400 ꞏ Professional Services 6440 ꞏ Professional - Engineer 56,225.82 0.00 56,225.82 106,385.92 0.00 106,385.92 162,611.74 Total 6400 ꞏ Professional Services 56,225.82 0.00 56,225.82 106,385.92 0.00 106,385.92 162,611.746500 ꞏ Program Supplies & Services 6510 ꞏ Disposal 0.00 0.00 0.00 0.00 132.50 132.50 132.50 6521 ꞏ Rent - Equipment 450.00 0.00 450.00 0.00 0.00 0.00 450.00 6530 ꞏ Outside Services 15,822.36 0.00 15,822.36 16,396.50 1,263.26 17,659.76 33,482.126541 ꞏ Repairs/Maint - Building 0.00 72.23 72.23 0.00 0.00 0.00 72.23 6542 ꞏ Repairs/Maint - Equipment 3,811.09 85.46 3,896.55 302.90 351.11 654.01 4,550.56 6544 ꞏ Repairs/Maint - Infrastructure 1,715.74 98.75 1,814.49 33,878.06 0.00 33,878.06 35,692.55 6551 ꞏ Supplies - Safety 1,372.08 3,484.99 4,857.07 411.83 2,011.47 2,423.30 7,280.37 6552 ꞏ Supplies & Tools 5,060.61 4,462.83 9,523.44 3,194.21 2,429.24 5,623.45 15,146.89 6560 ꞏ Telephone 0.00 1,132.71 1,132.71 0.00 1,069.13 1,069.13 2,201.84 6561 ꞏ Utilities 0.00 9,998.32 9,998.32 0.00 28,687.90 28,687.90 38,686.22 6572 ꞏ Vehicle - Fuel 120.00 1,404.67 1,524.67 0.00 3,693.03 3,693.03 5,217.70 6573 ꞏ Vehicle - Maintenance 0.00 201.88 201.88 0.00 0.00 0.00 201.88 Total 6500 ꞏ Program Supplies & Services 28,351.88 20,941.84 49,293.72 54,183.50 39,637.64 93,821.14 143,114.866600 ꞏ Enterprise Supplies & Services 6610 ꞏ Chlorine 0.00 0.00 0.00 0.00 25,734.73 25,734.73 25,734.73 6630 ꞏ Lab/Testing 0.00 0.00 0.00 0.00 11,465.00 11,465.00 11,465.00 Total 6600 ꞏ Enterprise Supplies & Services 0.00 0.00 0.00 0.00 37,199.73 37,199.73 37,199.73 6900 ꞏ Other Expenses
6910 ꞏ Miscellaneous Expense 1,865.50 406.24 2,271.74 0.00 0.00 0.00 2,271.74 6950 ꞏ Finance Charges 0.00 0.00 0.00 0.00 3.88 3.88 3.88

PRF PR - Other WWR WW - Other
(PR) (PR) Total PR (WW) (WW) Total WW TOTAL
Total 6900 ꞏ Other Expenses 1,865.50 406.24 2,271.74 0.00 3.88 3.88 2,275.627000 ꞏ Capital Expenses 7400 ꞏ Infrastructure -603.62 0.00 -603.62 0.00 0.00 0.00 -603.62 7500 ꞏ Capital Equipment 0.00 0.00 0.00 90,041.38 0.00 90,041.38 90,041.38 Total 7000 ꞏ Capital Expenses -603.62 0.00 -603.62 90,041.38 0.00 90,041.38 89,437.76 Total Expense 138,373.07 92,872.23 231,245.30 299,450.15 180,572.37 480,022.52 711,267.82 Net Ordinary Income -47,742.29 -52,601.67 -100,343.96 -128,114.74 53,846.92 -74,267.82 -174,611.78 Net Income -47,742.29 -52,601.67 -100,343.96 -128,114.74 53,846.92 -74,267.82 -174,611.78

19 of 25 06/27/2022
2023-2024 Fiscal Year City of Point Arena Streets & Roads Capital Improvement Program 2020-2024 Budget Years (Revised 6/28/2023) Construction
Year Project Location Project Description Funding Estimated Cost FY 20-21
FY 21-22
Riverside Drive & Center
Street Renovation
Completion of Riverside Dr. renovation with 1000 sq. ft. of dig outs, base replacement, asphalt fill followed with a 2”x 420' by 25’ AC overlay. (Approximate). Center Street - Construct a 330' concrete drainage swale, Roadbed Reconstruction and AC throughout.

RMRA,
RSTP(d1),
LPPF
Estimated Construction
Cost including
Construction
Management: $312,000
FY 20-21
FY 21-22
East End of Mill Street
Reconstruction,
Sidewalk, Drainage and
Asphalt Replacement
Remove the eastern 500 feet of the roadway, regrade to an even cross slope correcting northside drainage. Install subsurface drainage on south side of the street. Replace approx. 450 feet of sidewalk on south side.

Bring the Northside sidewalks into a more typical residential sidewalk/roadway height ratio and replace where needed. Repave Roadway. Consider cul-de-sac development as a new project.

RMRA,

RSTP, LPPC,
MCOG
Partners
Fund, CRSSA
Estimated Construction
Cost including
Construction
Management:
$1,358,640
FY 22-23
FY 23-24
Windy Hollow Road
Rehab or Rebuild .6 miles of Roadway within the City limits. Project A:
grind out failed sections, recompact, replace asphalt and seal. Project B:

Full reconstruction of the existing roadway and paved areas. Project C:

Project B plus one bike lane (permitting may run higher).

RMRA,
LPPF,
STBG
Estimated Construction
Cost w/ Constr. Mgmt.
$750,000
FY 24-25
Port Road Rehab, Main
St. to Iversen. Sidewalk
Replacement &
Additions, Drainage
Improvements and
Resurface Street
From Main St. west on northside of Port Rd., replace 280' of sidewalk (ADA). From Iversen to Main construct 425' of sidewalk on southside. From Iversen toward Main remove 12,600 sq.' of asphalt, regrade and pave, including subsurface drainage improvements. Past the Arena Cove/Road Rd Cutoff on Port Rd. install 140' of ADA sidewalk down to barrier, past barrier path a 6' multi-use path to bike lane on Iversen.

LPPF, ATP,
RMRA,
STBGP,
Estimated Project Costs:

Design, Specifications,
Construction &
Construction
Management, $620,000
FY 24-25
Sidewalk Repair,
Replacement and New
Sidewalk Program.

Sidewalks will be prioritized for replacement or addition. Some sidewalk improvements may be included in other streets projects . A sidewalk construction program partnering with property owners may be needed.

RMRA, RSTP
(d1), ATP,
LPPF, grants
TBD
* The order in which these projects are developed may be altered based on the availability of funding.

PAPT = Point Arena Pothole Tax LPPF(C) = SB 1 Local Partnership Program Formulaic (Competitive) TBD = To Be Determined LTF = Local Transportation Fund ATP=Active Transportation Program RMRA = Road Maintenance & Repair Act SB 1 RSTP (d1) = Regional Surface Transportation Program STBGP = Surface Transportation Block Grant Program 21 of 25 06/27/2022

CURRENT GRANT FUNDED PROJECTS
• Wastewater Treatment Inflow & Infiltrations Study -- $450,000 from CA Water Resources Control Board
• Local Coastal Program Update -- $250,000 from Housing and Community Development (HCD)
• Veterans Building Technical & Feasibility Study -- $250,000 from Community Development Block Grant/HCD
• Sea Level Rise Risk & Vulnerability Study -- $100,000 from Coastal Commission ATTACHMENT 6
FY 2020 – 2023
Revenues & Expenditures
General Revenues
Planning Revenues
COPS Funding
Recycling Grant
BLM Reimbursements
- 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 General Fund Revenues
2020-21
Administration Costs
Legislative Costs
Planning Costs
Public Safety Costs
Recycling Costs
Maintenance Costs (includes Streets)
Parks Costs
- 50,000 100,000 150,000 200,000 250,000 300,000 350,000 General Fund Expenditures
2020-21
General Revenues
Planning Revenues
COPS Funding
Recycling Grant
BLM Reimbursements
- 100,000 200,000 300,000 400,000 500,000 600,000
General Fund Revenues
2021-22
Administration Costs
Legislative Costs
Planning Costs
Public Safety Costs
Recycling Costs
Maintenance Costs (includes Streets)
Parks Costs
- 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 General Fund Expenditures
2021-22
General Revenues
Planning Revenues
COPS Funding
Recycling Grant
BLM Reimbursements
- 100,000 200,000 300,000 400,000 500,000 600,000 700,000 General Fund Revenues
2022-23
Administration Costs
Legislative Costs
Planning Costs
Public Safety Costs
Recycling Costs
Maintenance Costs (includes Streets)
Parks Costs
- 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 500,000 General Fund Expenditures
2022-23
City of Point Arena, California
Prior year actuals
For the years ended June 30,2021 through June 30, 2023
2020-21 2021-22 2022-23
General Fund
General Revenues 424,611 556,384 592,435
Planning Revenues 7,183 17,529 34,180
COPS Funding 156,727 161,285 234,958
Recycling Grant - 10,000 5,000
BLM Reimbursements 3,376 4,924 -
591,897 750,122 866,573
Administration Costs 327,213 382,426 437,579
Legislative Costs 15,378 12,576 9,265
Planning Costs 26,187 107,270 176,177
Public Safety Costs 100,785 113,602 180,994
Recycling Costs 14,889 10,438 17,723
Maintenance Costs (includes Streets) 19,778 43,366 27,489 Parks Costs 43,909 87,227 188,469
548,139 756,905 1,037,696
Revenues over (under) expenditures 43,758 (6,783) (171,123) Gas Tax Fund
Revenues 53,385 91,499 38,848
Expenses 106,815 116,087 65,768
Revenues over (under) expenditures (53,430) (24,588) (26,920) Revolving Loan Fund
Revenues 19,822 37,125 156,471
Expenses 89,436 103,990 174,913
Revenues over (under) expenditures (69,614) (66,865) (18,442) WWTP
Sewer Fees - Operations 219,008 223,668 223,637
Sewer Fees - Capital 54,009 55,933 29,875
Connection Fees 4,400 -
Grants - 113,910 180,237
Interest 395 - 32
277,812 393,511 433,781
City of Point Arena, California
Prior year actuals
For the years ended June 30,2021 through June 30, 2023
2020-21 2021-22 2022-23
WWTP (con't)
Operating Costs 87,812 187,906 202,922
Capital Costs 188,044 178,547 361,515
275,856 366,453 564,437
Revenues over (under) expenses 1,956 27,058 (130,656)
Pier
Fees & Services 34,397 45,269 47,917
Grants 34,075 - 160,665
68,472 45,269 208,582
Operating Costs 21,342 94,866 102,247
Storm Damage Mitigation - -
Repair & Replacement Costs 77,939 65,637 204,627
99,281 160,503 306,874
Revenues over (under) expenses (30,809) (115,234) (98,292) Capital projects
Revenues - 2,129,087 299,613
Expenses - 2,540,449 295,295
Revenues over (under) expenditures - (411,362) 4,318