Solvang City Council
September 9, 2024

AGENDA

SOLVANG CITY COUNCIL
MONDAY SEPTEMBER 9, 2024
5:30 PM SPECIAL CLOSED SESSION
6:30 PM REGULAR MEETING
City Council: 1644 Oak Street, Solvang, Ca 93463
Mark Infanti, Mayor Virtual & in Council Chamber
David Brown Mayor pro tem, District 3
Elizabeth Orona District 4
Robert Clarke at-large
Claudia Orona at-large
PARTICIPATING IN THE MEETING -City Council meetings will be in person and conducted by video/teleconferencing through Zoom. The meeting will also be broadcast live on Channel 23 and streamed on the City’s website, Vimeo, and YouTube.
• To join by Zoom, visit https://zoom.us/j/3066529195. If you wish to speak, please use the “raised hand” symbol.
• To join by phone, call (888) 788-0099 and enter Meeting ID: 306 652 9195#. The phone line will be open 30 minutes before the meeting.
5:30 PM SPECIAL CLOSED SESSION

CALL TO ORDER

ROLL CALL
0BAGENDA AND SUPPORTING MATERIALS – Available for viewing 8:00a.m.-5:00p.m. at City Hall, 1644 Oak Street, Solvang, and on the City’s website https://www.cityofsolvang.com/agendacenter. Additional writings distributed to a majority of the City Council after the posting of the agenda will be made available at City Hall and on the City’s website.
1BAGENDA POSTING NOTIFICATION - Subscribe to receive email or text message notifications when agendas are posted online through “Notify Me” at: https://www.cityofsolvang.com/List.aspx 2BPUBLIC COMMENT - The public is encouraged to address the City Council in-person, virtually, or in-writing on agenda and non-agenda items. If provided in writing, comments must be submitted to the City Clerk at [email protected] by 5:00 p.m. on the Friday before the meeting to be considered. Your comment will be recorded and distributed appropriately. Comments on agenda items will be heard at the time each item is considered, including non-agenda items. In-person speakers will be invited to make public comments first.

Virtual speakers will follow.

CAMPAIGN CONTRIBUTION DISCLOSURE - Pursuant to Government Code Section 84308, any party to a City proceeding must disclose on the record any campaign contributions made to a member of the City Council [or commission] in excess of $250 in the past 12 months. This disclosure requirement includes contributions by the party’s agent and aggregated contributions from persons or entities related to the party. Please make the disclosure as soon as possible, but not later than the beginning of the proceeding. 3BAMERICANS WITH DISABILITIES ACT - If, as a participant of this meeting, you need special assistance the City will attempt to accommodate you in every reasonable manner. Please contact the City Clerk at either (805) 688-5575 x206 or [email protected]. 72- hours’ notice is requested. 4BLET YOUR VOICE BE HEARD! Do you have about one minute a month to help make Solvang better? The City of Solvang is working with FlashVote to engage the community and gather valuable input from residents to inform our decisions. We encourage residents to sign up at www.flashvote.com/Solvang or call 775-235-2240 to participate by phone or text only.
1 PLEDGE OF ALLEGIANCE

1. PUBLIC COMMUNICATIONS ON CLOSED SESSION ONLY
This section is intended to provide members of the public with the opportunity to comment on Closed Session Items. This section is limited to 30 minutes. Each speaker will be afforded three minutes and may speak only once.

2. RECESS TO CLOSED SESSION
a. CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION – Significant exposure to litigation pursuant to Gov. Code Section 54956.9(d)(2) One potential case
b. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – Initiation of litigation pursuant to Gov. Code Section 54956.9(d)(4): one potential case Name of Case:

Southern California Edison Company vs California State Board of Equalization, Superior Court of California, County of Orange Case No. 30-2024-01403215-CU-MC-CXC.

RECONVENE TO OPEN SESSION

3. ANNOUNCEMENT OF CLOSED SESSION ACTIONS

4. ADJOURNMENT
6:30 PM REGULAR MEETING

CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE

1. PROCLAMATIONS, COMMENDATIONS AND CEREMONIAL ITEMS
None

2. PRESENTATIONS
a. Frontier Communications.
b. Pers Liability

3. PUBLIC COMMUNICATIONS – NON- AGENDA AND CONSENT ITEMS This section is intended to provide members of the public with the opportunity to address the Council on items not on the Agenda and on Consent. This section is limited to 30 minutes. Each speaker will be afforded three minutes and may speak only once. State law does not allow the Council to discuss or act on issues not on the agenda, except to briefly respond or ask Staff to follow up on such items.

4. CITY MANAGER REPORT AND ADVANCE CALENDAR
Informational Report

5. GC SECTION 53232.3(d) (aka AB 1234) and GC SECTION 84308 (aka SB 1439) REPORT OUT,

COUNCIL COMMENTS, REQUESTS
Reports of meetings attended, contributions made or received, and Comments and requests from City Council Members.
4 13
44 2

6. CONSENT ITEMS
Consent is designed for routine; administrative city matters and is approved by roll call vote with one motion.

These items are discussed only at the request of council members. Members of the public were afforded an opportunity to speak on Consent items during the Public Communications portion of this agenda. a. Approve Order of Agenda as Presented.
b. Approve City Council Minutes: August 12, 2024……………………………………………………….. c. Approve July and August 2024 Payables
d. Adopt Resolution No. 24-1270 Declaring the Intent of the City to be Reimbursed for Certain Capital Expenditures from the Proceeds of Indebtedness. e. Receive and File Disaster Preparedness SBC press release. f. Adopt Resolution 24-1271 Approving, and Authorizing the City Manager to execute, a Second Amendment to the Cooperation Agreement between the County of Santa Barbara and City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027) g. Receive and file the City of Solvang’s biennial budget book for Fiscal Years 2024/25 and 2025/26.

7. PUBLIC HEARINGS
None

8. DISCUSSION ITEMS
None

9. COUNCIL CLOSING COMMENTS

10. ADJOURNMENT

AFFIDAVIT OF POSTING
I, Annamarie Porter, City Clerk for the City of Solvang, California, DO HEREBY CERTIFY under penalty of perjury under the laws of the State of California, that the foregoing revised notice was posted at the City of Solvang City Hall bulletin board at 1644 Oak Street, Solvang, CA and on the City of Solvang website not less than 72 hours prior to the meeting, per Government Code 54954.2.

Dated this 5th day of September 2024.
45 48
71 76
78 88
3 4
5 6
7 8
9 10
11 12
CalPERS Pension
Liability
Julio F. Morales
Senior Managing Director
[email protected]
Cell: 626-298-9583
www.KosmontFinancial.com
September 9, 2024
13 vv v
Background
CalPERS Pension Liability
2 14
How a Defined Benefit Pension Fund Operates 3
Monthly Pension
Payments
(fixed dollar formula)
Future
Pension
Payments
Plan & Investment
Management
15 Diversified Portfolio 4
Global Equity - 40%
Fixed Income - 29%
Real Estate - 13%
Private Equity - 15%
Private Debt - 3%
Other 2%
Source: CalPERS July 31, 2024

6.8%
16 How CalPERS funds its payments 5
17 CalPERS Funded Ratio 6
18 vv v
Understanding your CalPERS
Pension Liability (UAL)
7 19
Annual Pension Costs
Current Year Payment for
Pension Benefits earned by
Current Employees
8 Unfunded
Accrued
Liability
(UAL)
% of Payroll Fixed $ Payment
Current Bill “Past Due Bill”
Normal
Costs
20 Annual Pension Costs 9
Base Salary
100%
3 Components:
 UAL Payment
o Fixed Dollar Annual Payments
@ 6.80%
o “Past Due” Amount

NORMAL COSTS
 Employee Share
o Paid by employees
o % of Payroll
 Employer Share =
o Benefits Earned each Year
o % of Payroll
Normal Costs =
15% / 8.2%
Employee=

8.0% / 8.25%
UAL Payment =
66% / 1.0%

MISCELLANEOUS

MISC SAFETY COMBINED
Accrued Liability $ 20,692,801 $ 639,208 $ 21,332,009
Market Value of Assets (MVA) 14,723,798 535,323 15,259,121 Unfunded Accrued Liability (UAL) $ 5,969,003 $ 103,885 $ 6,072,888 Funded Ratio 71.2% 83.7% 71.5%
PEPRA 94,553 $ 6,167,441

87.90%
Source: CalPERS Actuarial Report - June 30, 2022
Unfunded Accrued Liability (UAL) - June 30, 2022
21 Funding
Status
83%
UAL
$3,495,500
17%
Dynamic Liability Adjusts Each Year 10
June 30, 2022
(6.1%) Return
Reflected FY 24-25
Funding
Status
72%
UAL
$6,072,888
28%
Funding
Status
73%
UAL
$5,167,694
27%
June 30, 2020

6.8% Return
Reflected FY 22-23
Year Reason Term UAL Payment
1 2013 Investment (Gain)/Loss 100% 21 1,390,013 104,447 2 2013 Non-Investment (Gain)/Loss 100% 21 (13,357) (1,004) 3 2013 Share of Pre-2013 Pool UAL NO 12 1,197,328 126,105 4 2014 Assumption Change 100% 12 584,367 71,504
5 2014 Investment (Gain)/Loss 100% 22 (1,042,154) (75,642) 6 2014 Non-Investment (Gain)/Loss 100% 22 1,225 89
7 2015 Investment (Gain)/Loss 100% 23 735,239 51,672
8 2015 Non-Investment (Gain)/Loss 100% 23 (60,777) (4,271) 9 2016 Assumption Change 100% 14 272,780 28,802
10 2016 Investment (Gain)/Loss 100% 24 970,616 66,191
11 2016 Non-Investment (Gain)/Loss 100% 24 (120,735) (8,234) 12 2017 Assumption Change 100% 15 333,969 33,119
13 2017 Investment (Gain)/Loss 100% 25 (521,207) (34,558) 14 2017 Non-Investment (Gain)/Loss 100% 25 (26,994) (1,790) 15 2018 Assumption Change 100% 16 565,902 53,018
16 2018 Investment (Gain)/Loss 100% 26 (164,996) (10,655) 17 2018 Method Change 100% 16 154,513 14,476
18 2018 Non-Investment (Gain)/Loss 100% 26 82,597 5,334 19 2019 Investment (Gain)/Loss 80% 17 78,129 6,227
20 2019 Non-Investment (Gain)/Loss NO 17 71,012 6,941
21 2020 Investment (Gain)/Loss 60% 18 392,639 23,608
22 2020 Non-Investment (Gain)/Loss NO 18 63,130 5,985
23 2021 Assumption Change NO 19 78,291 7,220
24 2021 Net Investment (Gain) 40 19 (1,929,057) (79,298) 25 2021 Non-Investment (Gain)/Loss NO 19 (88,450) (8,157) 26 2021 Risk Mitigation NO 0 - -
27 2021 Risk Mitigation Offset NO 0 - -
28 2022 Investment (Gain)/Loss 20% 20 2,640,641 56,760
29 2022 Non-Investment (Gain)/Loss NO 20 331,709 29,828 TOTAL UAL June 30, 2924 $ 5,976,373 $ 467,717
Amortization Bases
22 Layer Cake 11
Non-Investment
$0
$2
$4
$6
$8
$10
$12
$14
$16
$18
$20
2023-
24 2024-
25 2025-
26 2026-
27 2027-
28 2028-
29 2029-
30 2030-
31 2031-
32 2032-
33 2033-
34 2034-
35 2035-
36 2036-
37 2037-
38 2038-
39 2039-
40 2040-
41 2041-
42 2042-
43 2043-
44 2044-
45 2045-
46 Millions
MISC PLAN UAL PAYMENT "LAYER CAKE" 14
13 10
8 32
31 30
7 23
4 5
9 20
21 22
25 19
27 17
15 12
6 3
2 Net Credit
Every Year CalPERS “adjusts” UAL – adds new Amortization Base:
23 UAL Payments After FY22 (12.9%) Loss 12
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
Millions
Cumulative Impact of Increase in UAL Payments
$0
$100
$200
$300
$400
$500
$600
$700
Thousands
UAL Payment Schedule After FY22 Loss
FY22 UAL -6.1% Return
FY21 UAL 21.3% Return
June 30, 2020 UAL
UAL requires Fixed dollar payments @ 6.8%
Effectively the City’s only long-term debt
24 vv v
How Did We Get Here?
13 25
Primary Factors Impacting UAL 14
Investment
Losses
Enhanced &
Retroactive
Benefits COLA
Contribution
Policy /
Pushing
Payment to
future
Life
Expectancy
26 CalPERS Funded Ratio 15
-25%
-20%
-15%
-10%
-5%
0%
5%
10%
15%
20%
25%
0%
20%
40%
60%
80%
100%
120%
140%
92-9393-9494-9595-9696-9797-9898-9999-0000-0101-0202-0303-0404-0505-0606-0707-0808-0909-1010-1111-1212-1313-1414-1515-1616-1717-1818-1919-2020-2121-2221-23 CalPERS Annual Return
Funded Ratio
CalPERS 100% Funded
Dot.com
Crash
Strong Economy: 1993-2000
SB 400
(2000)
AB 616
(2001)
Discount
Rate

8.25% →

7.75%
Source of Problem Great Recession
2007-2009
Discount
Rate

7.75 % →

7.50 %
Increased Life
Expectancies
Discount
Rate

7.5 %
→ 7.0 %
PEPRA
Aware of Problem
Local Agencies
Adopt Enhanced
Pension Benefits
Discount
Rate

7.0 % →

6.8 %
Peak Funding 137.5% (1999)
27 PEPRA Crossover Date 16
PEPRA Classic
2024 62% 38%
2025 65% 35%
2026 68% 32%
2027 72% 28%
2028 74% 26%
2029 77% 23%
2030 80% 20%
2031 82% 18%
2032 84% 16%
2033 87% 13%
2034 89% 11%
2035 91% 9%
2036 93% 7%
2037 94% 6%
2038 96% 4%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
CalPERS PEPRA Crossover Date
PEPRA Classic
:

UAL Payments
1 2024-25 482,129
2 2025-26 520,389
3 2026-27 557,419
4 2027-28 586,916
5 2028-29 656,410
6 2029-30 669,495
7 2030-31 682,955
8 2031-32 696,788
9 2032-33 693,175
10 2033-34 688,954
11 2034-35 662,102
12 2035-36 639,598
13 2036-37 420,997
14 2037-38 390,838
15 2038-39 358,796
16 2039-40 333,507
17 2040-41 316,960
18 2041-42 273,140
19 2042-43 221,812
20 2043-44 398,551
21 2044-45 33,636
28 vv v
Pension Funding Strategies
17 29
Pension Funding Strategies 18
Budgeting
Approaches
Financing
Approaches
1 2
3 4
5 6
7 30
Fund Allocation 19
Net Pension % Net OPEB % Unrestricted
General $ 3,521,902 62.9% 1,144,797 $ 86.9% 14,872,375 $ Water $ 560,317 10.0% 131,680 10.0% 7,820,534
Sewer $ 840,476 15.0% 197,519 15.0% 1,519,529
TOTAL $ 5,603,171 25.0% 1,316,800 $ 25.0% 24,212,438 $
General
$3,521,902
72%
Water
$560,317
11%
Sewer
$840,476
17%
31 Base Targeting 20
Safety UAL Remaining
Misc. UAL Base #3 Base #28 Misc. UAL
1 2024-25 14,412 284,852 126,105 56,760 467,717
2 2025-26 14,411 262,822 129,636 113,520 505,978
3 2026-27 14,412 239,461 133,266 170,280 543,007
4 2027-28 14,412 208,467 136,997 227,040 572,504
5 2028-29 14,411 217,366 140,833 283,800 641,999
6 2029-30 14,411 226,508 144,776 283,800 655,084
7 2030-31 14,412 235,913 148,830 283,800 668,543
8 2031-32 14,411 245,580 152,997 283,800 682,377
9 2032-33 14,412 237,682 157,281 283,800 678,763
10 2033-34 14,411 229,058 161,685 283,800 674,543
11 2034-35 - 212,090 166,212 283,800 662,102
12 2035-36 - 184,932 170,866 283,800 639,598
13 2036-37 - 137,197 - 283,800 420,997
14 2037-38 - 107,038 - 283,800 390,838
15 2038-39 - 74,996 - 283,800 358,796
16 2039-40 - 49,707 - 283,800 333,507
17 2040-41 - 33,160 - 283,800 316,960
18 2041-42 - - - 283,800 273,140
19 2042-43 - - - 283,800 221,812
20 2043-44 - 114,751 - 283,800 398,551
21 2044-45 33,636
$ 144,115 $ 3,301,578 $ 1,769,486 5,108,400$ $ 10,140,452 $0
$100
$200
$300
$400
$500
$600
$700
$800
Thousands
Base Targeting: Misc. Plan Base #3 & 28
Safety UAL
Remaining Misc. UAL
Base #3
Base #28
32 Tax-Exempt Exchange – Sample Savings 21
$4.0 million
earmarked for
Capital Projects
pays UAL
$4.0 Million
Bank Loan
@ 3.75%
pays for Capital
Projects
Effectively refinances 6.8% debt @ 3.75% = saves ~$1.5 million in interest costs over 20 years $0.0
$0.1
$0.1
$0.2
$0.2
$0.3
$0.3
$0.4
$0.4
$0.5
$0.5
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Millions
Savings - Tax-Exempt Exchange
Combined UAL Payments
Tax-Exempt Exchange
33 Tax-Exempt Exchange Potential Savings 22
Principal MMD
Insured Interest Tax-Exempt Exchange
Base #1 - 21
Years
Base #28 - 20
Years
Combined UAL
Payments UAL Savings NPV Savings @ 3.75%
1 2025 3.75% 157,763 157,763 104,447 56,760 161,207 $ 3,445 $ 3,320 2 2026 63,000 3.75% 157,763 220,763 107,372 113,520 220,892 129 120 3 2027 125,000 3.75% 155,400 280,400 110,378 170,280 280,658 258 231 4 2028 173,000 3.75% 150,713 323,713 113,469 227,040 340,509 16,796 14,496 5 2029 180,000 3.75% 144,225 324,225 116,646 283,800 400,446 76,221 63,406 6 2030 186,000 3.75% 137,475 323,475 119,912 283,800 403,712 80,237 64,335 7 2031 194,000 3.75% 130,500 324,500 123,269 283,800 407,069 82,569 63,812 8 2032 201,000 3.75% 123,225 324,225 126,721 283,800 410,521 86,296 64,281 9 2033 208,000 3.75% 115,688 323,688 130,269 283,800 414,069 90,381 64,891 10 2034 216,000 3.75% 107,888 323,888 133,916 283,800 417,716 93,829 64,932 11 2035 224,000 3.75% 99,788 323,788 137,666 283,800 421,466 97,679 65,152 12 2036 233,000 3.75% 91,388 324,388 141,521 283,800 425,321 100,933 64,890 13 2037 241,000 3.75% 82,650 323,650 145,483 283,800 429,283 105,633 65,457 14 2038 250,000 3.75% 73,613 323,613 149,557 283,800 433,357 109,744 65,546 15 2039 260,000 3.75% 64,238 324,238 153,744 283,800 437,544 113,307 65,228 16 2040 270,000 3.75% 54,488 324,488 158,049 283,800 441,849 117,362 65,120 17 2041 280,000 3.75% 44,363 324,363 162,475 283,800 446,275 121,912 65,200 18 2042 290,000 3.75% 33,863 323,863 133,619 283,800 417,419 93,557 48,227 19 2043 301,000 3.75% 22,988 323,988 103,020 283,800 386,820 62,833 31,219 20 2044 312,000 3.75% 11,700 312,000 70,603 283,800 354,403 42,403 20,307 21 2045 - 36,290 - 36,290 36,290 16,751
$ 4,207,000 $ 1,959,713 $ 6,155,013 $ 2,578,426 $ 5,108,400 $ 7,686,826 $ 1,531,814 $ 976,921 34 vv v
Appendix
23 35
Can I get out of CalPERS? 24
California Rule
• Prohibits reduction of pension benefits
unless they are offset by “comparable”
new benefits.
• Prevented legislative and ballot-based
initiatives to reduce pension levels.
• Recent decisions have more narrowly
interpreted the rule.

Must pay a Termination Payment 2-3X
36 Alternatives to CalPERS? 25
Potential Options
Investment /
Performance
Risk
Termination
Payment
City
Share
Social
Security UAL Annual Costs
DC plan (401k) Employee Yes 8% 6% - 14%
Convert to PARS City (PARS) No 8% - 14% 22%
Remain in CalPERS CalPERS No 8% - 14% 22%
37 vv v
Firm Overview & Experience
26 38
Kosmont Companies 27
• Fiscal Impact/ Economic
Benefit Studies
•Market Feasibility Strategies
•Economic Development
Strategies
•Kosmont Retail NOW!
•Public/Private (P3s)
• Structuring /Negotiations
•Developer Selection
• Funding/Financing Strategies
•EIFDs, TIF, CRIA, Housing
•Real Estate Market Analysis
•Brokerage Services
Development Strategies
• Surplus Land Act (SLA)
•Property Valuation Broker
Opinion of Value (BOV)
•Ground Leases
•Zoning & Entitlement
Implementation Strategies
•RFP/RFQ & ENA/DDA
•Developer/Buyer Selection
•RDA Asset Management Plans
•Cities/Counties, Water &
Sewer and Special Districts
• Long-range Financial Plans
•Bonding Capacity Analysis
•Public Offering & Private
Placements
•Pension Advisory Services
• Land secured financings:

CFDs, ADs, EIFDs
• SEC/MSRB Registered
• Series 50 Registered Advisors

COMPANY REALTY FINANCIAL
39 What Sets Up Apart 28
• Industry Leader: In-depth understanding of Pension Liabilities, POBs, and CalPERS Administrative Process & Actuarial Assumptions
• Comprehensive Approach: Evaluate multiple strategies, develop Pension Management Plan and adopt formal pension funding policies • Innovative (non-POB) Strategies –
Applying ADPs using Base Selection Strategies:
• Tax-exempt exchange
• Leverage refunding
• Fund exchange (internal loan)
• Soft Fresh Start
• In-House Technical Expertise: Pension Modeling, Projections, Risk/Scenario Analysis & Monte Carlo Simulation
• Evaluate & Understand Risk: Ability to analyze and quantify risk; and provide risk mitigation strategies
40 POB / Pension Advisory Experience 29
Date Amount Pension Obligation Bonds
1 6/9/2022 4,000,000 Greater Vallejo Recreation
2 2/16/2022 51,500,000 Santa Cruz Metro
3 10/13/2021 62,190,000 Montclair
4 8/25/2021 425,830,000 Santa Ana
5 8/24/2021 27,875,000 Commerce
6 8/17/2021 96,385,000 Buena Park
7 8/10/2021 19,450,000 Sanger
8 8/5/2021 36,525,000 San Fernando
9 8/3/2021 133,895,000 Whittier
10 7/28/2021 62,795,000 Covina
11 3/3/2021 285,770,000 Orange
12 2/2/2021 106,335,000 Monterey Park
13 1/13/2021 147,210,000 El Cajon
14 12/8/2020 17,590,000 Coachella
15 10/27/2020 90,000,000 Arcadia
16 9/30/2020 70,075,000 Azusa
17 8/20/2020 219,890,000 Pomona
18 6/17/2020 101,620,000 Inglewood
19 2/26/2020 131,805,000 Pasadena
20 9/5/2019 64,420,000 Glendora
21 12/13/2005 9,225,000 Bell
22 10/3/2001 195,636,449 Oakland
23 3/16/1994 245,555,000 Fresno
$ 2,605,576,449
Amount Pension Advisory (Non-POB) Purpose
1 5,246,685 Goleta Sanitation District Tax-Exempt Exchange 2 46,100,000 City of Upland BLAST
3 480,000,000 Los Angeles County Sanitation District Fund Exchange 4 5,384,413 Roland Water District Leveraged Refunding
5 15,324,117 Walnut Water District Leveraged Refunding
$ 552,055,215
6 44,791,180 Lynwood PTO Analysis + Modeling
7 194,440,470 Palm Springs Modeling
8 13,361,243 Coastside FPD Policy + Modeling
9 15,984,782 Olivenhain MWD Policy + Modeling
10 15,382,675 South Orange County Watewater Authority JPA Allocation / Pay-Off 11 3,500,000,000 San Jose Policy + Modeling
12 15,413,017 Santa Fe irrigation District Policy + Modeling 13 3,361,858 Castro Valley Sanitation District Modeling 14 42,627,416 Placer County Water District Tax-exempt exchange 15 2,611,231 Scotts Valley WD ADP Modeling
16 5,170,937 Camrosa Water District Pay-Off UAL
17 296,676,000 City of Alameda Modeling
18 280,475,653 Culver City Modeling
19 118,746,829 City of Colton Modeling
20 13,746,931 City of Desert Hot Springs Model + ADP
21 155,134,399 City of Simi Valley POB Analysis
22 317,395 San Gabriel COG Termination
$ 4,718,242,016
$ 5,270,297,231
41 Resume – Julio F. Morales 30
@KosmontFinancial.com
42 MSRB Required Disclosure 31
. KTS represents that in connection with the issuance of municipal securities, KTS may receive compensation from an Issuer or Obligated Person for services rendered, which compensation is contingent upon the successful closing of a transaction and/or is based on the size of a transaction. Consistent with the requirements of MSRB Rule G-42, KTS hereby discloses that such contingent and/or transactional compensation may present a potential conflict of interest regarding KTS’ ability to provide unbiased advice to enter into such transaction. This conflict of interest will not impair KTS’s ability to render unbiased and competent advice or to fulfill its fiduciary duty to the Issuer. It should be noted that other forms of compensation (i.e. hourly or fixed fee based) may also present a potential conflict of interest regarding KTS’ ability to provide advice regarding a municipal security transaction. These other potential conflicts of interest will not impair KTS’ ability to render unbiased and competent advice or to fulfill its fiduciary duty to the Issuer. . KTS serves a wide variety of other clients that may from time to time have interests that could have a direct or indirect impact on the interests of another KTS client. These other clients may, from time to time and depending on the specific circumstances, have competing interests. In acting in the interests of its various clients, KTS could potentially face a conflict of interest arising from these competing client interests. KTS fulfills its regulatory duty and mitigates such conflicts through dealing honestly and with the utmost good faith with its clients. If KTS becomes aware of any additional potential or actual conflict of interest after this disclosure, KTS will disclose the detailed information in writing to the issuer or obligated person in a timely manner. www.sec.gov/edgar/searchedgar/companysearch.html.
43 Meeting Date Agenda Item Agenda Dept
23-Sep Cal Cities Legislative Update Presentation City Manager Special Event weekends impacts on busineses Discussion Parks & Rec Award Solvang Parks Lighting Project Discussion Parks & Rec 14-Oct Resolutions & Zoning Ordinance to implement GP 1st reading
Public Hearing Planning
Pavement Management Presentation Public Works
Visit SYV Presentation Marketing
28-Oct Quarterly Financial Update Discussion Finance
Zoning Ordinance to implement GP 2nd reading Consent Planning Quarterly Marketing Update Presentation Marketing
Rec & File Qtly Public Records Requests Report Consent City Clerk Sign Ordinance review Discussion Planning
Future Meetings RFQ Interim Financing WWTP Administration Discussion Finance Compensation & Class Study Update Discussion Administration Short Term Vacation Rental update Discussion Finance/Planning Outdoor dining ordinance Public Hearing Planning
Policy Review Discussion City Clerk / CA
Modify City Code Title 9, Chapter 3, 9-3D-3 Water
Conservation
Public Hearing Utilities
Meeting Date Agenda Item Agenda Dept
Fire abatement and brush removal program Discussion City Manager On-street Parking Restrictions Policy Direction Discussion Public Works Agenda Item Agenda Dept
January Annual Comprehensive Financial Report Discussion Finance January (odd
years)
Brown Act, Public Records Act, Levine Act Training Presentation City Attorney January (odd
years)
Appointment to Boards, Commissions, Committees Discussion City Clerk January Fee Schedule Review Discussion Finance
January Investment Policy Annual Review Discussion Finance February (even
years)
Budget to Actual Discussion Finance
February Measure A 5-Year Local Program of Projects Public Hearing Public Works February Mid-Year Budget Adjustments Finance
February (even
years)
Council Budget Goal Setting Public Workshop City Manager March Housing General Plan Annual Report Discussion Planning March SB1 RMRA project List Public Hearing Public Works March Solvang Mesa LLMD Annual Assessment Public Hearing Public Works March FTA 5311 Grant Agreement Consent Public Works
March TDA Grant Funding Consent Public Works
May (even years) Ordinance 1st Reading & Adoption Conflict of Interest Public Hearing City Attorney May Grant Funding Applications review Discussion Finance Oct/Jan/April/July Quarterly Financial Reports Discussion Finance Oct/Jan/April/July Quarterly Marketing Update Presentation Parks & Rec Oct/Jan/April/July Quarterly Public Records Requests Report Consent City Clerk June Preliminary Budget Discussion Finance
June Two-Year Financial Plan Development or Supplemental Budget adoption
Discussion Finance
June Capital Improvement Program Discussion FIN/Public Works June/July Amend Appropriation Limit (GANN) Public Hearing November Stormwater Management Program Annual Report Consent Public Works December AB 1600 Report Discussion Public Works
December City Council Reorganization - Appointment of Mayor pro tem
Discussion City Clerk
December (even
years)
City Council Reorganization Council selection of
representatives to Committees and Agencies
Discussion City Clerk
Council Requested Agenda Items
Annual Reports

CITY COUNCIL ADVANCE CALENDAR
44 Regular Meeting – 6:30 PM
6:30 PM REGULAR MEETING

CALL TO ORDER
Mayor Infanti called the meeting to order at 6:30 p.m. in the City Hall Council Chamber, 1644 Oak Street, Solvang, California.

ROLL CALL

Present: Mayor Mark Infanti, Mayor pro tem David Brown, Councilmembers Claudia Orona, Elizabeth Orona

Absent: Councilmember Robert Clarke
Staff: City Manager Randy Murphy, City Attorney Chelsea O’Sullivan, City Clerk Annamarie Porter, Planning Manager Rafael Castillo, Public Works Director Rodger Olds, Administrative Services Director Wendy Berry

PLEDGE OF ALLEGIANCE
Dennis Bebee led in the Pledge of Allegiance.

1. PROCLAMATIONS, COMMENDATIONS AND CEREMONIAL ITEMS - None

2. PRESENTATIONS
a. Partner Stakeholder Outreach Alamo Pintado Bridge Replacement Project Dave Emerson and John Olejnik from Caltrans displayed a PowerPoint presentation with details of the project.

Discussion followed regarding a monument sign over the bridge, widening the bridge, the related traffic study, alternative transportation options, the timeline, keeping the creek channel upstream clear of debris to avoid flooding, working over the spring season rather than the summer Solvang’s biggest tourist season, and keeping both lanes open during construction.

3. PUBLIC COMMUNICATIONS – NON-AGENDA AND CONSENT ITEMS Mayor Infanti invited public comments.

Rebecca Knight
Dennis Bebee
Katie Kusske
Brian Carrillo
Robert Peltcher
John Moisan

MINUTES

SOLVANG CITY COUNCIL
MONDAY, AUGUST 12, 2024
Agenda Item 6.b
45 Diana Richardson
Cynthia Matthews
Al Cortese
Frank Redfeow
Dan Martin
Dennis Bales
Jim Fiolek
There were no other public communications on Non-Agenda and Consent Items.

4. CITY MANAGER REPORT AND ADVANCE CALENDAR
City Manager Murphy spoke of a group that includes several Mayors and City Managers; noting traffic as being an issue that the group discussed and addressed items to be discussed by City Council in upcoming agendas.

5. GC SECTION 53232.3(d) (aka AB 1234) and GC SECTION 84308 (aka SB 1439) REPORT OUT,

COUNCIL COMMENTS, REQUESTS
Mayor pro tem Brown reported attending the Econ Alliance for Health Care Reform and the JPIA meeting.

Councilmember Elizabeth Orona spoke of several issues of concern to include traffic mitigation, preservation of historic monuments and Danish Culture.

Councilmember Claudia Orona noted needing everyone’s help to preserve the historical and cultural assets.

City Attorney O’Sullivan redirected the discussion to the agenda item.

Planning Manager Castillo presented an update on the Rasmusen murals noting two are in the City’s possession at the wastewater treatment plant and decision will be forthcoming regarding placement.

Mayor Infanti reported attending a Santa Barbara Civic Grand Jury meeting where he provided an update on what is happening in Solvang.

6. CONSENT ITEMS
a. Approve Order of Agenda as Presented
b. Approve City Council Minutes: July 22, 2024
c. Receive and file Quarterly Financial Reports
d. Approve Final Map No. 30080 located at 539 Alisal Road (APN 139-41-004) for Subdivision of an 11-unit Air-space Condominium
Motion by Mayor pro tem Brown to approve Consent Items as presented, seconded by Councilmember Elizabeth Orona and carried, 4-0, Councilmember Clarke, absent.

7. PUBLIC HEARINGS - None

8. DISCUSSION ITEMS
a. Discussion and Possible Action to Appoint Cal Cities Voting Delegate and Alternate City Clerk Porter presented details of the report.

Discussion followed regarding the need for delegates to be present in order to vote. 46 Mayor pro tem Brown voiced his intent to be there, along with the City Manager.

There were no public comments on this item.

Motion by Mayor Infanti to appoint Mayor pro tem Brown as the voting delegate and City Manager Murphy as the alternate to Cal Cities, seconded by Councilmember Elizabeth Orona and carried, 4-0, Councilmember Clarke, absent.
b. Discussion and possible action to approve Resolution 24-1269 Approving the 10-Year Capital Improvement Plan for fiscal years 2024 through 2034 and authorize budget adjustments for all funds of $8,520,000 for fiscal year 2024-25 and $17,049,000 for FY 2025-

26. Public Works Director Olds narrated a PowerPoint presentation with details of the report.

Discussion followed regarding projects where no allocation has been made, restroom upgrades, requirements for a study for a trash capture device, the emergency generator and evaluating it against battery storage and solar, EV charging facilities for the City’s fleets, the possibility of licensing a private organization to install EV chargers for the public, wastewater treatment services and partnerships with Los Olivos and Santa Ynez, total costs, slurry sealing projects, grant funding, miscellaneous road repairs, adding maintenance to restroom number 2.

Mayor Infanti invited public comments.

Cynthia Matthews
There were no other public comments.

Motion by Councilmember Elizabeth Orona to adopt Resolution 24-1269 Approving the 10-Year Capital Improvement Plan for fiscal years 2024 through 2034 and authorize budget adjustments for all funds of $8,520,000 for fiscal year 2024-25 and $17,049,000 for FY 2025-26 as amended to add Restroom No. 2 to the list of CIPs, seconded by Councilmember Claudia Orona and carried, 4-0, Councilmember Clarke, absent.

9. COUNCIL CLOSING COMMENTS
Mayor pro tem Brown thanked staff for their work on the CIP budget.

Councilmember Claudia Orona thanked those who attended tonight's meeting.

10. ADJOURNMENT – 8:30 p.m.

The meeting was adjourned at 8:30 p.m.

Respectfully submitted:

Annamarie Porter, CMC
City Clerk
47 9/3/2024 12:05:51 PM Page 1 of 23
Expense Approval Report
City of Solvang By Segment (Select Below)
Payment Dates 7/1/2024 - 8/31/2024
Vendor Name Payable Number Post Date Description (Item) Account Number Amount The Guardian Team LLC 1142 06/24/2024 Security 100-16002 563.50 The Guardian Team LLC 1144 07/01/2024 Security 100-16002 483.00 The Guardian Team LLC 1145 07/15/2024 Security 100-16002 483.00 The Guardian Team LLC 1147 07/26/2024 Security 100-16002 402.50 The Guardian Team LLC 1149 08/01/2024 Security 100-16002 523.25 The Guardian Team LLC 1151 08/06/2024 Security 100-16002 644.00 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-16002 1,697.17 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-16002 1,713.14 CivicPlus, LLC 296954 06/26/2024 Annual Renewal Fee 100-16003 6,947.98 Monika Miehle INV0012408 06/30/2024 Refund Permit #24-006 100-20020 1.00 California Building Standards INV0012476 07/16/2024 CBSC Quarterly Payment 100-20020 101.00 Monika Miehle INV0012408 06/30/2024 Refund Permit #24-006 100-20024 0.50 Department of Conservation INV0012477 07/16/2024 Quarterly SMIP Fee 100-20024 412.23 Division of the State Architect INV0012478 07/16/2024 Quarterly DSA Fee 100-20026 38.80 Erika Turner INV0012400 06/24/2024 Recreation Refund 100-20036 100.00 Magaly Rodriguez INV0012401 06/25/2024 Recreation Refund 100-20036 603.00 SYV COTTAGE HOSPITAL FOU… INV0012402 06/24/2024 Recreation Refund 100-20036 680.00 Maria Isabel Jimenez INV0012444 07/03/2024 Recreation Refund 100-20036 877.00 Larry Murakami INV0012445 07/08/2024 Recreation Refund 100-20036 200.00 Kathi Hames INV0012446 07/09/2024 Recreation Refund 100-20036 200.00 Araceli Angel INV0012475 07/15/2024 Recreation Refund 100-20036 13.00 Ma Elisabeth Zepeda Sevilla INV0012480 07/17/2024 Recreation Refund 100-20036 100.00 Guadalupe Coracero INV0012482 07/19/2024 Recreation Refund 100-20036 957.00 Alex Palacios INV0012536 07/30/2024 Recreation Refund 100-20036 75.00 Kayla Petersen INV0012537 07/30/2024 Recreation Refund 100-20036 500.00 Lompoc Family YMCA INV0012540 07/23/2024 Recreation Refund 100-20036 100.00 Jose Alfredo Perez INV0012542 07/29/2024 Recreation Refund 100-20036 147.50 Elise Aglony INV0012544 07/29/2024 Refund for Pirate Camp 100-20036 75.00 Club Community Tepehuaje INV0012549 08/06/2024 Recreation Refund 100-20036 581.75 Carlos Garcia INV0012560 08/09/2024 Recreation Refund 100-20036 852.00 Maribel Gonzalez INV0012565 08/14/2024 Recreation Refund 100-20036 100.00 City of Goleta INV0012597 08/16/2024 Recreation Refund 100-20036 500.00 Five Star Bank 5250 06/30/2024 06/30/2024 Acct#5250 100-20037 10,187.74 Five Star Bank 5250 07/31/2024 07/31/2024 Acct# 5250 100-20037 11,428.82 PERS Retirement INV0012436 07/05/2024 MISC-1520 Unfunded Liability 100-21026 241,226.21 PERS Retirement INV0012437 07/05/2024 SAFETY-1521 Unfunded Liabili… 100-21026 7,433.22 PERS Retirement INV0012438 07/05/2024 PEPRA-27078 Unfunded Liabil… 100-21026 1,755.17 Alliant Insurance 2743430 07/11/2024 Special Event Liability 1/1/202…100-23005 1,703.00 PERS Retirement INV0012436 07/05/2024 MISC-1520 Unfunded Liability 500-21026 60,238.66 PERS Retirement INV0012437 07/05/2024 SAFETY-1521 Unfunded Liabili… 500-21026 1,856.21 PERS Retirement INV0012438 07/05/2024 PEPRA-27078 Unfunded Liabil… 500-21026 438.30 PERS Retirement INV0012436 07/05/2024 MISC-1520 Unfunded Liability 501-21026 151,117.13 PERS Retirement INV0012437 07/05/2024 SAFETY-1521 Unfunded Liabili… 501-21026 4,656.57 PERS Retirement INV0012438 07/05/2024 PEPRA-27078 Unfunded Liabil… 501-21026 1,099.53 513,812.88
Department: 1000 - Council
California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1000-100-51008 1,313.30 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1000-100-51017 -107.57 Santa Barbara Local Agency Fo…INV0012557 07/17/2024 LAFCO Budget for Fiscal Year … 100-1000-100-56009 4,089.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1000-100-57009 1,726.27 Column Software PBC 8BC38120-0093 06/27/2024 Notice November 5. 2024 Elec…100-1000-100-57015 79.45 Column Software PBC 8BC38120-0094 06/27/2024 PH General Plan 7.8.24 100-1000-100-57015 217.49 Maria Shafer 2024-019 SOLV 06/20/2024 Maria Shafer FY 2023-24 100-1000-100-57016 212.50 Maria Shafer 2024-020 SOLV 06/20/2024 Maria Shafer FY 2023-24 100-1000-100-57016 85.00 Agenda Item 6.c
48 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 2 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Maria Shafer 2024-021 SOLV 06/24/2024 Maria Shafer FY 2023-24 100-1000-100-57016 148.75 Maria Shafer 2024-022 SOLV 07/17/2024 Minute Clerk 100-1000-100-57016 212.50 Maria Shafer 2024-023 SOLV 07/17/2024 Minute Clerk 100-1000-100-57016 297.50 Maria Shafer 2024-024 SOLV 07/24/2024 Minute Clerk 100-1000-100-57016 127.50 Maria Shafer 2024-025 SOLV 07/26/2024 Minute Clerk 100-1000-100-57016 255.00 Maria Shafer 2024-026 SOLV 07/28/2024 Minute Clerk 100-1000-100-57016 127.50 Valley Fresh Market, LLC 03-1124598 06/12/2024 Employee Luncheon Supplies 100-1000-100-58001 91.86 Valley Fresh Market, LLC 03-1143215 07/04/2024 Dr. Pepper for Parade 100-1000-100-58001 7.17 Petty Cash INV0012403 06/25/2024 Reimbursement for Yes Award…100-1000-100-58001 100.00 Islay Events 1338 06/30/2024 Islay Events FY 2023-24 100-1000-100-63002 1,360.00 Islay Events 1349 08/01/2024 Islay Events FY 2023-24 100-1000-100-63002 1,870.00 Solvang Heritage Associates d… INV0012443 07/01/2024 Grant Funding 100-1000-110-59004 40,000.00 Santa Ynez Valley Rotary Foun…INV0012409 07/01/2024 4th of July Sponsorship 100-1000-110-59027 25,000.00 S.B.C. Public Health Dept. FY23-24 Q3 04/30/2024 Animal Shelter and Field Servi… 100-1000-130-56011 12,413.00 S.B.C. Public Health Dept. FY23-24 Q4 06/30/2024 Animal Shelter and Field Servi… 100-1000-130-56011 12,413.00 City of Goleta 25-013 07/29/2024 FY24/25 Annual Billing - Solva… 100-1000-130-59011 184,855.00 Department 1000 - Council Total: 286,894.22
Department: 1100 - Administration
Advantage Group, The 172812 06/30/2024 Monthly HRA/Payroll July 100-1100-105-51005 156.85 Advantage Group, The 173943 07/31/2024 August Payroll/HRA 100-1100-105-51005 156.85 Advantage Group, The INV0012506 07/26/2024 Retirees Reimbursements 100-1100-105-51005 5,615.60 Advantage Group, The INV0012605 08/26/2024 Retirees Reimbursements 100-1100-105-51005 5,615.60 Nielsen Building Material 164507 06/20/2024 1/4"X 3" Carriage Bolt 100-1100-120-43021 -2.40 Nielsen Building Material 164790 06/21/2024 Lifeguard Hat 100-1100-120-43021 -0.64 Nielsen Building Material 164883 06/22/2024 XLage Gloves 100-1100-120-43021 -0.56 Nielsen Building Material 165257 06/25/2024 12X12 Return Air Grille 100-1100-120-43021 -0.44 Nielsen Building Material 165659 06/27/2024 3-1/4" Safety Hasp 100-1100-120-43021 -0.16 Nielsen Building Material 165894 06/28/2024 Keepertie Down 100-1100-120-43021 -0.80 Nielsen Building Material 167671 07/10/2024 Safety Vest 100-1100-120-43021 -0.86 Nielsen Building Material 168408 07/16/2024 Concrete Fix 100-1100-120-43021 -1.06 Nielsen Building Material 168444 07/16/2024 5lb Rockite Pour 100-1100-120-43021 -0.40 Nielsen Building Material 171300 08/02/2024 True Power Screwdriver 100-1100-120-43021 -0.30 Nielsen Building Material 171547 08/05/2024 XX-Large Coverall 100-1100-120-43021 -1.90 Nielsen Building Material 171856 08/06/2024 Compact Recipro 100-1100-120-43021 -1.20 Nielsen Building Material 172096 08/07/2024 Valve Box 100-1100-120-43021 -0.82 Nielsen Building Material 172110 08/07/2024 Rockite Pour Anchor 100-1100-120-43021 -2.55 Nielsen Building Material 173668 08/16/2024 Post Fix Fence Mix 100-1100-120-43021 -1.06 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1100-120-51008 33,821.75 Judith S. Smith 12651 08/14/2024 Employee Screening 100-1100-120-51010 1,631.00 Regional Government Services…16981 05/31/2024 Contract Services for May 100-1100-120-51011 241.50 Regional Government Services…17082 06/30/2024 Recruiting Services - Utility Dir…100-1100-120-51011 2,109.50 Regional Government Services…17083 06/30/2024 Recruiting Services - Utility Dir…100-1100-120-51011 1,157.00 CivicPlus, LLC 313972 08/09/2024 CivicEngage System Training 100-1100-120-51012 1,250.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1100-120-51017 -2,770.27 Viking Press 4022CK 08/08/2024 Laser Checks 100-1100-120-52003 1,011.89 Staples Advantage 6005089477 06/22/2024 Dasini Water 100-1100-120-52003 62.68 Staples Advantage 6006707062 07/13/2024 Office Supplies 100-1100-120-52003 154.53 Staples Advantage 6009014159 08/10/2024 Paper 100-1100-120-52003 16.30 Staples Advantage 6009014161 08/10/2024 Office Supplies 100-1100-120-52003 115.65 Staples Advantage 6009467237 08/17/2024 Office Supplies 100-1100-120-52003 43.35 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1100-120-52003 143.21 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1100-120-52008 60.00 Dell Marketing LP 10761181343 08/06/2024 2 laptops and doc stations 100-1100-120-53010 915.04 Exclusive Alarm Services 013149 07/03/2024 Service Call/2 Wireless Panic … 100-1100-120-54002 347.50 Exclusive Alarm Services 013150 07/03/2024 Replace Alarm Panel Backup B…100-1100-120-54002 185.00 Exclusive Alarm Services 013151 07/03/2024 Service Call/2 Wireless Panic … 100-1100-120-54002 275.00 Alliant Insurance 2705497 07/01/2024 24-25 ACIP Crime Renewal 100-1100-120-57009 3,258.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1100-120-57009 44,456.96 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1100-120-57011 754.52 Richards, Watson & Gershon A…247902 05/28/2024 Professional Services - South … 100-1100-120-57012 24,941.11 49 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 3 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Richards, Watson & Gershon A…247904 05/28/2024 Professional Services - Admini… 100-1100-120-57012 21,805.18 Infosend, Inc 269128 08/14/2024 Flashvote Insert 100-1100-120-57015 428.30 PERS Retirement 100000017644783 08/15/2024 GASB 68 Invoice 100-1100-120-57016 1,050.00 Total Compensation Systems I…13313 07/09/2024 Total Compensation GASB 74/…100-1100-120-57016 1,890.00 The Lew Edwards Group 23-008 06/30/2024 FY 2022-23 Professional Servi… 100-1100-120-57016 6,000.00 California Municipal Statistics, …24080906 08/09/2024 Assessed Valuations Breakdo… 100-1100-120-57016 650.00 Vital Records Control 4363297 07/31/2024 Shredding 100-1100-120-57016 102.95 Government Revenue Solutio… INV06-019274 07/31/2024 Clearview/STARS Service for 1… 100-1100-120-57025 150.00 California JPIA PROP02476 07/01/2024 All Risk Property Insurance for…100-1100-120-57065 24,456.00 Satcom Global FZE AS07240204 07/01/2024 Iridium SIM Card 100-1100-120-60006 42.75 Satcom Global FZE AS08240541 08/01/2024 Iridium SIM Card 100-1100-120-60006 57.21 Home Depot Credit Services 4150 08/08/2024 08/08/2024 Finance Charge - Acct#6035 3…100-1100-120-71009 1.00 Comcast 0775 07/15/2024 07/15/2024 Acct#939750775 100-1100-121-57064 384.54 Comcast 0775 08/15/2024 08/15/2024 Acct#939750775 100-1100-121-57064 384.54 Dell Marketing LP 10756413890 06/27/2024 3 Dell computers 100-1100-121-57064 2,692.52 ZWorld GIS 2024-0165 07/01/2024 GIS Services FY 2024-25 100-1100-121-57064 9,808.75 ZWorld GIS 2024-0172 07/01/2024 GIS Services FY 2024-25 100-1100-121-57064 1,634.82 ZWorld GIS 2024-0185 08/01/2024 GIS Services FY 2024-25 100-1100-121-57064 1,634.79 Adobe Systems Incorporated 2842764765 08/11/2024 FY 2024-25 Subscription 100-1100-121-57064 6,070.85 Frontier Communications 5575 07/13/2024 07/13/2024 Acct# 805 688 5575 062171 5 100-1100-121-57064 91.28 Frontier Communications 5575 08/13/2024 08/13/2024 Acct# 805 688 5575 062171 5 100-1100-121-57064 91.28 Lanspeed 58271 07/01/2024 Lanspeed Services through 12… 100-1100-121-57064 3,843.17 Lanspeed 58311 07/01/2024 Lanspeed Services through 12… 100-1100-121-57064 430.29 Lanspeed 58318 07/01/2024 Lanspeed Services through 12… 100-1100-121-57064 155.80 Lanspeed 58369 08/01/2024 Lanspeed Services through 12… 100-1100-121-57064 3,843.17 Lanspeed 58409 08/01/2024 Lanspeed Services through 12… 100-1100-121-57064 419.12 Lanspeed 58416 08/01/2024 Lanspeed Services through 12… 100-1100-121-57064 155.80 Lanspeed 58435 08/13/2024 Lanspeed Services through 12… 100-1100-121-57064 2,442.43 Comcast 5898 06/28/2024 06/28/2024 Acc# 8155 70 005 0125898 100-1100-121-57064 71.39 Comcast 5898 07/28/2024 07/28/2024 Acc# 8155 70 005 0125898 100-1100-121-57064 71.39 Comcast 9241 06/20/2024 06/20/2024 Acct#8155 70 005 0009241 100-1100-121-57064 13.31 Comcast 9241 07/20/2024 07/20/2024 Acct#8155 70 005 0009241 100-1100-121-57064 13.31 Verizon Wireless Services, LLC 9967016479 06/19/2024 Acct#917131340-00001 100-1100-121-57064 1,011.40 Verizon Wireless Services, LLC 9969447141 07/19/2024 Acct#617131340-00001 100-1100-121-57064 822.77 Verizon Wireless Services, LLC 9971854213 08/19/2024 Acct#617131340-00001 100-1100-121-57064 828.30 RingCentral, Inc. CD_000865979 07/15/2024 DigitalLine Unlimited Standard 100-1100-121-57064 1,074.96 OpenGov, Inc. INV14466 07/10/2024 Budgeting and Planning Softw… 100-1100-121-57064 9,567.00 Department 1100 - Administration Total: 229,901.34
Department: 1200 - Planning & Building
California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1200-200-51008 9,586.54 Jennifer Calbillo INV0012410 07/01/2024 Expenses for Module 2 Acade… 100-1200-200-51012 379.50 Jennifer Calbillo INV0012479 07/12/2024 Mileage Reimbursement from…100-1200-200-51012 296.94 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1200-200-51017 -785.21 ReadyRefresh by Nestle 04F6708080529 06/08/2024 Acct#6708080529 100-1200-200-52003 30.17 ReadyRefresh by Nestle 04G6708080529 07/30/2024 Acct#6708080529 100-1200-200-52003 15.68 Staples Advantage 6006366476 07/06/2024 Office Supplies 100-1200-200-52003 158.07 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1200-200-52003 143.21 Hankering Corporation, The 89848 06/17/2024 Name Plate for Taylor Foland 100-1200-200-52003 26.81 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1200-200-52008 7.50 Mintier Harnish, LP SolvangGPU-38 06/30/2024 General Pln Update Contract 100-1200-200-57007 7,114.47 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1200-200-57009 12,601.00 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1200-200-57011 243.89 Richards, Watson & Gershon A…247903 05/28/2024 Professional Services - Comm… 100-1200-200-57012 8,397.90 Urban Planning Concepts, Inc. 11762 06/30/2024 Urban Planning FY 2023-24 100-1200-200-57016 3,850.00 Urban Planning Concepts, Inc. 11809 08/07/2024 Urban Planning FY 2023-24 100-1200-200-57016 4,700.00 Eddie Hsueh 64 06/16/2024 Eddie Hseuh Code Enforceme… 100-1200-201-57063 1,560.00 Monika Miehle INV0012408 06/30/2024 Refund Permit #24-006 100-1200-210-31036 232.00 California Building Standards INV0012476 07/16/2024 CBSC Quarterly Payment 100-1200-210-31036 -10.10 ReadyRefresh by Nestle 04F6708080529 06/08/2024 Acct#6708080529 100-1200-210-52003 30.16 ReadyRefresh by Nestle 04G6708080529 07/30/2024 Acct#6708080529 100-1200-210-52003 15.67 50 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 4 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Staples Advantage 6006366476 07/06/2024 Office Supplies 100-1200-210-52003 158.06 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1200-210-52003 143.21 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1200-210-52008 7.50 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1200-210-57011 102.89 Willdan Engineering 002-32118 06/30/2024 Willdan Engineering 100-1200-210-57016 4,706.38 Willdan Engineering 00232119 06/30/2024 Willdan Engineering 100-1200-210-57016 7,705.00 Willdan Engineering 00232120 06/30/2024 Willdan Engineering 100-1200-210-57016 1,787.50 Willdan Engineering 00232574 08/14/2024 Willdan Engineering FY 2024-… 100-1200-210-57016 7,745.00 Willdan Engineering 00232575 08/14/2024 Willdan Engineering FY 2024-… 100-1200-210-57016 1,625.00 Department 1200 - Planning & Building Total: 72,574.74
Department: 1300 - Parks and Recreation
California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-300-51008 7,859.71 Valley Fresh Market, LLC 03-1159288 07/22/2024 Ice Cream 100-1300-300-51012 16.23 Nielsen Building Material 168201 07/15/2024 Safety Vest 100-1300-300-51014 46.73 Nielsen Building Material 168827 07/17/2024 Bomber Matte Black 100-1300-300-51014 58.56 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-300-51017 -643.76 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1300-300-52003 89.34 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1300-300-52008 7.50 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 252.55 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 381.67 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 5.45 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 178.66 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 160.97 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 172.51 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1300-300-52015 282.79 Petty Cash INV0012546 07/22/2024 Cash Reimbursement 100-1300-300-53008 9.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-300-57009 10,331.18 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1300-300-57011 323.91 Valley Fresh Market, LLC 02-715934 07/03/2024 Water 100-1300-310-52003 7.74 Valley Fresh Market, LLC 02-728214 07/30/2024 Water 100-1300-310-52003 9.74 Vestis Services, LLC 5020598492 07/17/2024 Mats & Towels (Vets Hall,City … 100-1300-310-52003 55.67 Vestis Services, LLC 5020617743 08/14/2024 Mats & Towels (Vets Hall,City … 100-1300-310-52003 55.67 Reece Plumbing S118632667.001 07/24/2024 6" LED Color Choice 100-1300-310-52003 14.17 SiteOne Landscaping Supply, L…144021612-001 07/17/2024 Hunter PGP Adjustable Rotor 100-1300-310-53003 157.96 Nielsen Building Material 173119 08/13/2024 Post Fix Fence Mix 100-1300-310-53003 59.92 Nielsen Building Material 173668 08/16/2024 Post Fix Fence Mix 100-1300-310-53003 57.60 JV Outdoor Power Equipment 23680 07/17/2024 Air Filter for Echo 100-1300-310-53003 132.97 Valley Shield Termite and Pest…23765 07/11/2024 Twice a Month AG Service - H… 100-1300-310-53003 100.00 Valley Shield Termite and Pest…23766 07/22/2024 Twice a Month AG - HCA 100-1300-310-53003 100.00 Valley Shield Termite and Pest…23872 07/19/2024 Monthly Pest Control - HCA 100-1300-310-53003 59.00 Valley Shield Termite and Pest…24266 08/09/2024 Twice a Month AG Service - H… 100-1300-310-53003 100.00 Scott Reardon's Locksmith Ser…32512 08/01/2024 Service Call 100-1300-310-53003 314.70 Sports West Construction 44594 08/08/2024 Pickleball court painting and n…100-1300-310-53003 3,750.00 Sports West Construction 44595 08/08/2024 Pickleball court painting and n…100-1300-310-53003 7,750.00 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-310-55001 33.40 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-310-55001 61.48 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-310-55001 76.21 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-310-55001 35.92 Southern California Gas Comp… 9129 07/18/2024 07/18/2024 Acct#139 214 9129 9 100-1300-310-55001 25.69 Living Systems Land Manage… 856 07/09/2024 Weed Abatement HCA 100-1300-310-57031 20,800.00 Nielsen Building Material 170198 07/26/2024 Unisex Restroom Sign 100-1300-320-52003 13.04 Procare Janitorial Supply, Inc 173787 07/03/2024 Janitorial Supply - RR#2 100-1300-320-52003 285.47 Procare Janitorial Supply, Inc 173912 07/10/2024 Janitorial Supply - RR#2 100-1300-320-52003 475.78 Procare Janitorial Supply, Inc 173913 07/10/2024 Janitorial Supply - RR#2 100-1300-320-52003 192.32 Procare Janitorial Supply, Inc 173986 07/10/2024 Janitorial Supply - RR#2 100-1300-320-52003 230.79 Procare Janitorial Supply, Inc 174136 07/17/2024 Janitorial Supply - RR#2 100-1300-320-52003 402.76 Procare Janitorial Supply, Inc 174357 07/24/2024 Janitorial Supply - RR#2 100-1300-320-52003 33.17 Procare Janitorial Supply, Inc 174414 07/24/2024 Janitorial Supply - RR#2 100-1300-320-52003 475.78 Procare Janitorial Supply, Inc 174640 07/31/2024 Janitorial Supply - RR#2 100-1300-320-52003 421.10 Procare Janitorial Supply, Inc 174711 08/02/2024 Janitorial Supply - RR#2 100-1300-320-52003 82.43 51 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 5 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Procare Janitorial Supply, Inc 174920 08/09/2024 Janitorial Supply - RR#2 100-1300-320-52003 419.02 Procare Janitorial Supply, Inc 174921 08/09/2024 Janitorial Supply - RR#2 100-1300-320-52003 212.39 Procare Janitorial Supply, Inc 175163 08/16/2024 Janitorial Supplies - RR#2 100-1300-320-52003 391.75 SiteOne Landscaping Supply, L…144509029-001 07/31/2024 Hunter PGV Globe 100-1300-320-53003 25.75 Nielsen Building Material 172096 08/07/2024 Valve Box 100-1300-320-53003 44.80 Mr. Rooter Plumbing of the C… 26106857 07/10/2024 Clear Toilet Stoppage 100-1300-320-53003 254.00 A-OK Power Equipment 793033 07/10/2024 Stens Edger Blade 100-1300-320-53003 45.13 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1300-320-53003 45.64 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-320-55001 27.75 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-320-55001 119.40 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-320-55001 114.48 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-320-55001 28.91 Valley Fresh Market, LLC 02-715934 07/03/2024 Water 100-1300-330-52003 7.74 Valley Fresh Market, LLC 02-728214 07/30/2024 Water 100-1300-330-52003 9.74 Procare Janitorial Supply, Inc 174353 07/24/2024 Janitorial Supply - SF 100-1300-330-52003 323.12 Procare Janitorial Supply, Inc 174927 08/09/2024 Janitorial Supply - SF 100-1300-330-52003 41.89 Vestis Services, LLC 5020598492 07/17/2024 Mats & Towels (Vets Hall,City … 100-1300-330-52003 55.69 Vestis Services, LLC 5020617743 08/14/2024 Mats & Towels (Vets Hall,City … 100-1300-330-52003 55.69 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1300-330-52003 319.32 SiteOne Landscaping Supply, L…144654846-001 08/05/2024 LESCO Weed & Feed 100-1300-330-53003 387.58 JV Outdoor Power Equipment 22545 07/10/2024 HCA-2620 Trimmer Repair 100-1300-330-53003 88.47 Valley Shield Termite and Pest…23767 07/03/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Valley Shield Termite and Pest…23768 07/11/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Valley Shield Termite and Pest…23769 07/19/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Valley Shield Termite and Pest…23770 07/31/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Valley Shield Termite and Pest…24268 08/09/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Valley Shield Termite and Pest…24270 08/14/2024 Weekly Pest Control - SF 100-1300-330-53003 100.00 Harrison Hardware 553670 07/23/2024 PVC Pipe 100-1300-330-53003 47.79 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1300-330-53003 72.81 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-330-55001 86.62 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-330-55001 89.92 S.Y.R.W.C.D. ID #1 0001 07/26/2024 07/26/2024 Acct#000017040001 100-1300-330-55002 4,048.51 SiteOne Landscaping Supply, L…144598283-001 08/02/2024 Decorative Bark Bulk 100-1300-340-52003 605.42 SiteOne Landscaping Supply, L…144792556-001 08/08/2024 Decorative Bark Bulk 100-1300-340-53003 100.91 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1300-340-55001 15.07 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1300-340-55001 14.96 Inner Nature 16123 07/31/2024 Inner Nature downtown plant… 100-1300-340-57029 3,500.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-350-51008 4,347.61 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-350-51017 -356.09 ReadyRefresh by Nestle 04F6708080529 06/08/2024 Acct#6708080529 100-1300-350-52003 30.17 ReadyRefresh by Nestle 04G6708080529 07/30/2024 Acct#6708080529 100-1300-350-52003 15.68 Staples Advantage 6006366478 07/06/2024 Office Supplies 100-1300-350-52003 64.89 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1300-350-52003 143.21 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1300-350-52008 15.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1300-350-57009 5,714.70 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1300-350-57011 247.70 Frederick Paul Lageman INV0012481 06/30/2024 Fred Lageman Professional Se… 100-1300-350-57016 1,350.00 SiteOne Landscaping Supply, L…144176545-001 07/22/2024 Titan 200 Marking Line 100-1300-360-52005 91.12 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1300-360-52005 241.31 John H. Salter INV0012539 07/31/2024 Softball Game Referee 100-1300-360-52005 358.00 Arturo Navarro Jr. INV0012541 07/31/2024 Softball Game Referee 100-1300-360-52005 240.00 Wayne Brown INV0012543 07/31/2024 Softball Game Referee 100-1300-360-52005 930.00 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1300-360-52005 71.71 Madeline Rose Quiroga 002 07/24/2024 Girls Basketball Clinic 100-1300-365-52005 1,556.00 Valley Fresh Market, LLC 03-1128839 06/17/2024 Supplies for Cookie Camp 100-1300-365-52005 50.04 Valley Fresh Market, LLC 04-1131231 07/24/2024 Sensitive Eye Covers 100-1300-365-52005 15.20 City of Buellton 2024-0813 06/30/2024 Shared Rec Revenue/Expense …100-1300-365-52005 1,590.00 Halina Wyluda-Kazmierczak 241 07/12/2024 Summer Art Camp 100-1300-365-52005 955.50 Fun4All LLC 50160 06/28/2024 14 Students for Science Week 100-1300-365-52005 2,730.00 Fun4All LLC 50370 07/19/2024 Escape Room Combo Week 100-1300-365-52005 2,145.00 52 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 6 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Fun4All LLC 50540 07/26/2024 Legos Week 100-1300-365-52005 5,070.00 Brandon James Roberts 6/2025 06/28/2024 Ukulele and Guitar Lessons 100-1300-365-52005 532.00 Brandon James Roberts 7/29th/2025 08/05/2024 Music Lessons 100-1300-365-52005 133.00 Alan M. Richter 71524 07/15/2024 Summer Tennis Camps 100-1300-365-52005 1,162.50 Alan M. Richter 8924 08/09/2024 Summer Tennis Camps 100-1300-365-52005 960.00 Melissa Masonheimer-Rogers INV0012404 06/27/2024 Summer Beach Volleyball Ca… 100-1300-365-52005 3,120.00 Arturo Navarro Jr. INV0012411 06/28/2024 Umpire for Softball Games 100-1300-365-52005 320.00 John H. Salter INV0012413 06/28/2024 Scheduling for Softball Games 100-1300-365-52005 154.00 Wayne Brown INV0012414 06/28/2024 Umpire for Softball Games 100-1300-365-52005 560.00 Margaret Nicole Ford Lawren… INV0012454 05/31/2024 Circle Time for May 100-1300-365-52005 78.40 Margaret Nicole Ford Lawren… INV0012455 06/30/2024 Circle Time for June 100-1300-365-52005 83.30 Robert Hargreaves III INV0012538 08/01/2024 July Skate Camp 100-1300-365-52005 2,000.00 Petty Cash INV0012546 07/22/2024 Cash Reimbursement 100-1300-365-52005 2.72 Petty Cash INV0012550 08/06/2024 Cash Reimbursement 100-1300-365-52005 20.65 Petty Cash INV0012550 08/06/2024 Cash Reimbursement 100-1300-365-52005 12.92 Robert Hargreaves III INV0012591 08/14/2024 August Skate Camp 100-1300-365-52005 1,400.00 Brandon James Roberts 6/2025 06/28/2024 Ukulele and Guitar Lessons 100-1300-370-52005 199.50 Brandon James Roberts 7/29th/2025 08/05/2024 Music Lessons 100-1300-370-52005 266.00 Valley Fresh Market, LLC 03-1138669 06/28/2024 Bagged Ice 100-1300-375-52005 14.12 City of Buellton 2024-0813 06/30/2024 Shared Rec Revenue/Expense …100-1300-375-52005 4.92 Solvang Theaterfest 4131 07/01/2024 Solvang Haunted House: 50% … 100-1300-375-52005 2,500.00 Petty Cash INV0012546 07/22/2024 Cash Reimbursement 100-1300-375-52005 45.00 Petty Cash INV0012546 07/22/2024 Cash Reimbursement 100-1300-375-52005 19.35 Petty Cash INV0012550 08/06/2024 Cash Reimbursement 100-1300-375-52005 10.00 Kenneth Farrell Zigler INV0012598 08/08/2024 Reimbursement for Haunted … 100-1300-375-52005 494.85 Department 1300 - Parks and Recreation Total: 109,813.73 Department: 1400 - Tourism
Visit the Santa Ynez Valley INV0012474 07/15/2024 SYVTBID - May (Collected in J… 100-1400-400-43020 -972.84 Visit the Santa Ynez Valley INV0012596 08/16/2024 SYTBID - June (Collected in Jul… 100-1400-400-43020 -1,130.76 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1400-400-51008 2,885.87 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1400-400-51017 -236.37 Central Coast Tourism Council 2342 07/01/2024 Membership Dues 100-1400-400-52002 475.00 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1400-400-52003 141.48 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1400-400-57009 3,793.33 Islett Agency Inc. 2060 07/01/2024 Islett Agency FY 24-25 100-1400-400-57016 4,000.00 Islett Agency Inc. 2077 08/01/2024 Islett Agency FY 24-25 100-1400-400-57016 4,000.00 Griffin Publishing 6016 07/01/2024 Advertisement in SYV Destinat…100-1400-400-57016 2,300.00 Tom Jones & Associates, Inc. 0524s 05/31/2024 Tom Jones & Associates, Inc. 100-1400-400-59010 17,327.88 Tom Jones & Associates, Inc. 0624s 06/30/2024 Tom Jones & Associates, Inc. 100-1400-400-59010 11,410.00 Solvang Hygge Huset LLC 1025 06/30/2024 Visitors Center 100-1400-400-59010 9,573.15 Solvang Hygge Huset LLC 1026 08/05/2024 FY 2024-25 Visitor's Center 100-1400-400-59010 11,604.96 Frontier Communications 4056 07/11/2024 07/11/2024 Acct#805 686 4056 091119 5 100-1400-400-59010 166.50 Frontier Communications 4056 08/11/2024 08/11/2024 Acct#805 686 4056 091119 5 100-1400-400-59010 166.50 Stiletto Events SOL-0624-1 06/30/2024 Stiletto Events 100-1400-400-59010 3,616.86 Stiletto Events SOL-0724-1 08/12/2024 Stiletto Events 100-1400-400-59010 3,250.00 Visit the Santa Ynez Valley INV0012474 07/15/2024 SYVTBID - May (Collected in J… 700-1400-400-59016 47,669.16 Visit the Santa Ynez Valley INV0012596 08/16/2024 SYTBID - June (Collected in Jul… 700-1400-400-59016 55,407.24 Visit the Santa Ynez Valley INV0012474 07/15/2024 SYVTBID - May (Collected in J… 700-1400-400-61003 972.84 Visit the Santa Ynez Valley INV0012596 08/16/2024 SYTBID - June (Collected in Jul… 700-1400-400-61003 1,130.76 Department 1400 - Tourism Total: 177,551.56
Department: 1600 - Public Works/Engineering
Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 92.18 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 116.46 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 74.78 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 86.47 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 140.60 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 416.95 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 194.36 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 71.50 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-300-52015 90.81 53 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 7 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-300-53008 39.33 Valley Fresh Market, LLC 05-824735 06/18/2024 Water 100-1600-310-52003 8.74 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-310-52003 67.98 SiteOne Landscaping Supply, L…143120954-001 06/21/2024 Hunter Adjustable Rotor 100-1600-310-53003 176.80 Southern California Gas Comp… 9129 06/18/2024 06/18/2024 Acct#139 214 9129 9 100-1600-310-55001 30.51 West Coast Arborists, Inc 216445 06/30/2024 Pruning/Cown Thinning Servic…100-1600-310-57023 17,021.72 Valley Shield Termite and Pest…23289 06/19/2024 Twice a Month AG Service - H… 100-1600-310-57057 100.00 Valley Shield Termite and Pest…23399 06/19/2024 Monthly Pest Control - HCA 100-1600-310-57057 59.00 Valley Shield Termite and Pest…23455 06/19/2024 Quarterly Pest Control - HCA 100-1600-310-57057 80.00 Procare Janitorial Supply, Inc 173432 06/21/2024 Janitorial Supply - RR#2 100-1600-320-52003 230.79 Procare Janitorial Supply, Inc 173433 06/21/2024 Janitorial Supply - RR#2 100-1600-320-52003 497.73 Procare Janitorial Supply, Inc 173548 06/26/2024 Janitorial Supply - RR#2 100-1600-320-52003 475.78 Procare Janitorial Supply, Inc 173549 06/26/2024 Janitorial Supply - RR#2 100-1600-320-52003 67.58 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-320-52003 36.95 SiteOne Landscaping Supply, L…143136935-001 06/21/2024 Rain Bird Double Lug 100-1600-320-53003 179.22 Nielsen Building Material 165894 06/28/2024 Keepertie Down 100-1600-330-52003 43.49 Procare Janitorial Supply, Inc 173462 06/26/2024 Janitorial Supply - SF 100-1600-330-52003 406.38 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-330-52003 86.92 S.Y.R.W.C.D. ID #1 0001 06/26/2024 06/26/2024 Acct#000017040001 100-1600-330-55002 4,379.38 West Coast Arborists, Inc 216445 06/30/2024 Pruning/Cown Thinning Servic…100-1600-330-57023 3,746.07 Valley Shield Termite and Pest…23291 06/19/2024 Weekly Pest Control - SF 100-1600-330-57057 100.00 Valley Shield Termite and Pest…23293 06/26/2024 Weekly Pest Control - SF 100-1600-330-57057 100.00 Inner Nature 16073 06/30/2024 Village Planeter Maintenance 100-1600-340-57029 1,500.00 Inner Nature 16073 06/30/2024 Amendment #1 100-1600-340-57029 2,000.00 Extreme Clean Janitorial 3034 06/24/2024 Custodial Services 100-1600-400-57005 8,253.00 Extreme Clean Janitorial 3036 07/01/2024 Extreme Clean FY 24-25 100-1600-400-57005 7,748.00 Extreme Clean Janitorial 3047 07/08/2024 Extreme Clean FY 24-25 100-1600-400-57005 10,660.00 Extreme Clean Janitorial 3049 07/15/2024 Extreme Clean FY 24-25 100-1600-400-57005 8,851.00 Extreme Clean Janitorial 3050 07/21/2024 Extreme Clean FY 24-25 100-1600-400-57005 8,849.00 Extreme Clean Janitorial 3051 07/29/2024 Extreme Clean FY 24-25 100-1600-400-57005 9,579.00 Extreme Clean Janitorial 3059 08/01/2024 Extreme Clean FY 24-25 100-1600-400-57005 520.00 Extreme Clean Janitorial 3064 08/05/2024 Extreme Clean FY 24-25 100-1600-400-57005 9,683.00 Extreme Clean Janitorial 3065 08/11/2024 Extreme Clean FY 24-25 100-1600-400-57005 9,308.00 Extreme Clean Janitorial 3066 08/19/2024 Extreme Clean FY 24-25 100-1600-400-57005 9,190.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-600-51008 2,439.85 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-600-51017 -199.84 ReadyRefresh by Nestle 04F6708080529 06/08/2024 Acct#6708080529 100-1600-600-52003 30.17 ReadyRefresh by Nestle 04G6708080529 07/30/2024 Acct#6708080529 100-1600-600-52003 15.68 Hankering Corporation, The 89835 07/01/2024 Window Envelopes 100-1600-600-52003 143.21 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1600-600-52008 7.50 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-600-52015 62.63 JIM VREELAND MOTORS INC 63212 06/27/2024 2018 Ford F150 - Oil Change 100-1600-600-53008 109.51 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-600-57009 3,207.05 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1600-600-57011 95.27 Tetra Tech, Inc 52275321 07/19/2024 Professional Service FY 2024-… 100-1600-600-57016 9,450.00 Tetra Tech, Inc 52275322 07/19/2024 Professional Service FY 2024-… 100-1600-600-57016 9,926.00 Tetra Tech, Inc 52281851 08/02/2024 Professional Service FY 2024-… 100-1600-600-57016 2,415.00 Tetra Tech, Inc 52281852 08/02/2024 Professional Service FY 2024-… 100-1600-600-57016 4,981.25 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-605-51008 4,384.36 Carrs Boots & Western Wear 16559 08/13/2024 Safety Boot - Keith C. 100-1600-605-51014 34.80 Nielsen Building Material 170433 07/29/2024 Safety Lenses 100-1600-605-51014 30.82 Farm Supply Co 71267 07/30/2024 Mens Bods Roper Tall 100-1600-605-51014 301.68 Johnathon Flynn INV0012399 06/02/2024 Safety Boot Reimbursement 100-1600-605-51014 43.48 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-605-51017 -359.10 Valley Fresh Market, LLC 03-1129615 06/18/2024 Water 100-1600-605-52003 59.20 Valley Fresh Market, LLC 03-1142240 07/03/2024 Water 100-1600-605-52003 43.45 Valley Fresh Market, LLC 04-1098494 06/04/2024 Water 100-1600-605-52003 52.14 Valley Fresh Market, LLC 04-1126305 07/16/2024 Water 100-1600-605-52003 43.45 Nielsen Building Material 169585 07/23/2024 Return Air Grille 100-1600-605-52003 23.90 Procare Janitorial Supply, Inc 174355 07/24/2024 Janitorial Supply - Maintenance 100-1600-605-52003 135.15 54 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 8 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount DellaValle Embroidery 3268 06/26/2024 Logo Patches 100-1600-605-52003 42.40 Clean Machine Laundromat 8785-16 07/24/2024 Laundry 100-1600-605-52003 28.00 Vestis Services, LLC b017408 05/10/2024 Plastic Truck Vehicle Kit 100-1600-605-52003 246.74 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 100-1600-605-52008 7.50 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-605-52015 85.51 Nielsen Building Material 167671 07/10/2024 Safety Vest 100-1600-605-53003 46.76 Nielsen Building Material 169195 07/19/2024 Smooth Spike 100-1600-605-53003 4.00 Nielsen Building Material 170320 07/26/2024 Tool Carrier 100-1600-605-53003 84.28 Nielsen Building Material 171300 08/02/2024 True Power Screwdriver 100-1600-605-53003 16.31 Nielsen Building Material 171547 08/05/2024 XX-Large Coverall 100-1600-605-53003 102.99 O'Reilly Automotive Stores, In… 4372-442880 07/08/2024 Diesel Can 100-1600-605-53003 62.47 O'Reilly Automotive Stores, In… 4372-447001 07/26/2024 Seat Covers 100-1600-605-53003 86.15 O'Reilly Automotive Stores, In… 4372-447002 07/26/2024 Carpet Brush 100-1600-605-53003 9.15 O'Reilly Automotive Stores, In… 4372-447559 07/29/2024 Connectors 100-1600-605-53003 83.82 O'Reilly Automotive Stores, In… 4372-447886 07/30/2024 Adaptor 100-1600-605-53003 26.93 Harrison Hardware 551381 06/11/2024 Caulkgun 100-1600-605-53003 54.24 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-605-53003 425.47 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1600-605-53003 687.39 Reece Plumbing S118475461.001 07/02/2024 Chicago 1-3/4 Metering Kit 100-1600-605-53003 186.41 Olivera's Repair, Inc. 166536 05/02/2024 2005 Chevy - Towing 100-1600-605-53008 120.00 Olivera's Repair, Inc. 166551 05/02/2024 2004 Chevy - Towing 100-1600-605-53008 120.00 O'Reilly Automotive Stores, In… 4372-451622 08/15/2024 Supplies 100-1600-605-53008 226.07 No Limit Tire, Inc. 48402 07/15/2024 Backhoe Repair 100-1600-605-53008 105.00 JIM VREELAND MOTORS INC 64020 08/02/2024 2023 Ford F350 - Multi Point I… 100-1600-605-53008 403.23 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-605-57009 5,763.01 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1600-605-57011 179.10 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-610-51008 906.15 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-610-51017 -74.22 Clean Machine Laundromat 0791-41 02/19/2024 Laundry Services 100-1600-610-52003 40.00 Procare Janitorial Supply, Inc 173552 06/26/2024 Janitorial Supply - Vets 100-1600-610-52003 239.66 Procare Janitorial Supply, Inc 173918 07/10/2024 Janitorial Supply - Vets 100-1600-610-52003 385.39 Procare Janitorial Supply, Inc 173919 07/10/2024 Janitorial Supply - Vets 100-1600-610-52003 188.33 Procare Janitorial Supply, Inc 173988 07/10/2024 Janitorial Supply - Vets 100-1600-610-52003 230.79 Procare Janitorial Supply, Inc 174247 07/19/2024 Janitorial Supply - Vets 100-1600-610-52003 112.06 Procare Janitorial Supply, Inc 174351 07/24/2024 Janitorial Supplies - Vets 100-1600-610-52003 115.82 Procare Janitorial Supply, Inc 174354 07/24/2024 Janitorial Supplies - Vets 100-1600-610-52003 103.44 Procare Janitorial Supply, Inc 174416 07/24/2024 Janitorial Supplies - Vets 100-1600-610-52003 95.16 Procare Janitorial Supply, Inc 174525 07/31/2024 Janitorial Supplies - Vets 100-1600-610-52003 223.74 Procare Janitorial Supply, Inc 174924 08/09/2024 Janitorial Supply - Vets 100-1600-610-52003 262.65 Procare Janitorial Supply, Inc 174925 08/09/2024 Janitorial Supply - Vets 100-1600-610-52003 255.89 Procare Janitorial Supply, Inc 174959 08/14/2024 Janitorial Supply - Vets 100-1600-610-52003 137.90 Vestis Services, LLC 5020598492 07/17/2024 Mats & Towels (Vets Hall,City … 100-1600-610-52003 55.67 Vestis Services, LLC 5020617743 08/14/2024 Mats & Towels (Vets Hall,City … 100-1600-610-52003 55.67 Clean Machine Laundromat 8785-47 08/09/2024 Laundry Services 100-1600-610-52003 11.22 Vestis Services, LLC b017456 05/17/2024 Aedcpr First Responder Kit 100-1600-610-52003 121.68 Nielsen Building Material 170301 07/26/2024 Brass Tee 100-1600-610-53003 6.95 Valley Shield Termite and Pest…23771 07/22/2024 Twice a Month AG - Vets 100-1600-610-53003 100.00 Valley Shield Termite and Pest…23772 07/11/2024 Twice a Month AG Service - Ve…100-1600-610-53003 100.00 Valley Shield Termite and Pest…23887 07/19/2024 Monthly Pest Control - Vets 100-1600-610-53003 100.00 Valley Shield Termite and Pest…24273 08/09/2024 Twice a Month AG Service - Ve…100-1600-610-53003 100.00 Ferguson Enterprises, Inc 5344040 08/16/2024 Supplies 100-1600-610-53003 128.34 Ferguson Enterprises, Inc 5344212 08/16/2024 Recharging Light 100-1600-610-53003 47.82 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-610-53003 90.82 Reece Plumbing S118649547.001 07/26/2024 Bemis Elong Seat 100-1600-610-53003 117.64 Southern California Gas Comp… 2500 07/19/2024 07/19/2024 Acct#194 215 2500 7 100-1600-610-55001 93.47 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-610-55001 1,221.29 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-610-55001 1,372.59 Comcast 8155 07/05/2024 07/05/2024 Acct#8155 70 005 0228155 100-1600-610-55001 212.56 Comcast 8155 08/05/2024 08/05/2024 Acct#8155 70 005 0228155 100-1600-610-55001 212.56 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-610-57009 1,191.09 55 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 9 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Valley Shield Termite and Pest…23295 06/19/2024 Twice a Month AG Service - Ve…100-1600-610-57057 100.00 Valley Shield Termite and Pest…23414 06/19/2024 Monthly Pest Control - Vets 100-1600-610-57057 100.00 Procare Janitorial Supply, Inc 173916 07/10/2024 Janitorial Supply - City Hall 100-1600-620-52003 406.04 Procare Janitorial Supply, Inc 174137 07/17/2024 Janitorial Supply - City Hall 100-1600-620-52003 37.29 Procare Janitorial Supply, Inc 174359 07/24/2024 Janitorial Supply - City Hall 100-1600-620-52003 33.17 Procare Janitorial Supply, Inc 174637 07/31/2024 Janitorial Supply - CIty Hall 100-1600-620-52003 215.23 Procare Janitorial Supply, Inc 174714 08/02/2024 Janitorial Supply - City Hall 100-1600-620-52003 82.43 Procare Janitorial Supply, Inc 174926 08/14/2024 Janitorial Supplies - City Hall 100-1600-620-52003 223.74 Procare Janitorial Supply, Inc 175165 08/16/2024 Janitorial Supply - City Hall 100-1600-620-52003 420.35 Vestis Services, LLC 5020598492 07/17/2024 Mats & Towels (Vets Hall,City … 100-1600-620-52003 55.67 Vestis Services, LLC 5020617743 08/14/2024 Mats & Towels (Vets Hall,City … 100-1600-620-52003 55.67 Clean Machine Laundromat 8785-47 08/09/2024 Laundry Services 100-1600-620-52003 11.22 Vestis Services, LLC b017456 05/17/2024 Aedcpr First Responder Kit 100-1600-620-52003 121.68 Nielsen Building Material 165257 06/25/2024 12X12 Return Air Grille 100-1600-620-53003 23.90 Valley Shield Termite and Pest…23385 06/26/2024 Rodent Control Monthly - City… 100-1600-620-53003 75.00 Valley Shield Termite and Pest…23854 07/25/2024 Rodent Control Monthly - City… 100-1600-620-53003 75.00 Scott Reardon's Locksmith Ser…32296 07/11/2024 Service Call Solvang 100-1600-620-53003 151.27 Ferguson Enterprises, Inc 5344040 08/16/2024 Supplies 100-1600-620-53003 128.34 Ferguson Enterprises, Inc 5344212 08/16/2024 Recharging Light 100-1600-620-53003 47.82 Clean Machine Laundromat 8788-48 07/16/2024 Laundry Services 100-1600-620-53003 54.00 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-620-53003 18.47 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-620-55001 1,204.37 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-620-55001 1,187.04 Southern California Gas Comp… 9500 07/17/2024 07/17/2024 Acct# 098 214 9500 0 100-1600-620-55001 51.16 Southern California Gas Comp… 9500 08/16/2024 08/16/2024 Acct#098 214 9500 0 100-1600-620-55001 47.61 Clean Machine Laundromat 0785-48 03/22/2024 Laundry Service 100-1600-630-52003 38.00 Procare Janitorial Supply, Inc 173917 07/10/2024 Janitorial Supply - Annex 100-1600-630-52003 376.74 Procare Janitorial Supply, Inc 174360 07/24/2024 Janitorial Supply - Annex 100-1600-630-52003 33.17 Procare Janitorial Supply, Inc 174638 07/31/2024 Janitorial Supplies - Annex 100-1600-630-52003 215.23 Procare Janitorial Supply, Inc 174713 08/02/2024 Janitorial Supplies - Annex 100-1600-630-52003 82.43 Procare Janitorial Supply, Inc 175166 08/16/2024 Janitorial Supply - Annex 100-1600-630-52003 359.77 Procare Janitorial Supply, Inc 175176 08/16/2024 Janitorial Supply - Annex 100-1600-630-52003 40.59 Vestis Services, LLC 5020598492 07/17/2024 Mats & Towels (Vets Hall,City … 100-1600-630-52003 55.67 Vestis Services, LLC 5020617743 08/14/2024 Mats & Towels (Vets Hall,City … 100-1600-630-52003 55.67 Clean Machine Laundromat 8785-47 08/09/2024 Laundry Services 100-1600-630-52003 11.56 Vestis Services, LLC b017456 05/17/2024 Aedcpr First Responder Kit 100-1600-630-52003 125.38 Valley Shield Termite and Pest…23286 06/26/2024 Monthly Pest Control - Annex 100-1600-630-53003 75.00 Valley Shield Termite and Pest…23763 07/25/2024 Monthly Pest Control - Annex 100-1600-630-53003 75.00 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1600-630-53003 67.39 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-630-55001 819.14 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-630-55001 854.34 Southern California Gas Comp… 9410 07/17/2024 07/17/2024 Acct#18851494106 100-1600-630-55001 17.32 Southern California Gas Comp… 9410 08/16/2024 08/16/2024 Acct#188 514 9410 6 100-1600-630-55001 14.79 Ferguson Enterprises, Inc 5344040 08/16/2024 Supplies 100-1600-650-53003 128.34 Ferguson Enterprises, Inc 5344212 08/16/2024 Recharging Light 100-1600-650-53003 47.82 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-650-55001 187.11 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-650-55001 198.34 Procare Janitorial Supply, Inc 173430 06/21/2024 Janitorial Supply - RR#1 100-1600-670-52003 230.79 Procare Janitorial Supply, Inc 173431 06/21/2024 Janitorial Supply - RR#1 100-1600-670-52003 497.73 Procare Janitorial Supply, Inc 173546 06/26/2024 Janitorial Supply - RR#1 100-1600-670-52003 475.78 Procare Janitorial Supply, Inc 173547 06/26/2024 Janitorial Supply - RR#1 100-1600-670-52003 170.04 Procare Janitorial Supply, Inc 173786 07/03/2024 Janitorial Supply - RR#1 100-1600-670-52003 285.47 Procare Janitorial Supply, Inc 173910 07/10/2024 Janitorial Supply - RR#1 100-1600-670-52003 475.78 Procare Janitorial Supply, Inc 173911 07/10/2024 Janitorial Supply - RR#1 100-1600-670-52003 192.32 Procare Janitorial Supply, Inc 173985 07/10/2024 Janitorial Supply - RR#1 100-1600-670-52003 230.79 Procare Janitorial Supply, Inc 174135 07/17/2024 Janitorial Supply - RR#1 100-1600-670-52003 402.76 Procare Janitorial Supply, Inc 174356 07/24/2024 Janitorial Supply - RR#1 100-1600-670-52003 365.06 Procare Janitorial Supply, Inc 174413 07/24/2024 Janitorial Supply - RR#1 100-1600-670-52003 475.78 Procare Janitorial Supply, Inc 174639 07/31/2024 Janitorial Supply - RR#1 100-1600-670-52003 421.10 Procare Janitorial Supply, Inc 174710 08/02/2024 Janitorial Supplies - RR#1 100-1600-670-52003 82.43 56 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 10 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Procare Janitorial Supply, Inc 174918 08/09/2024 Janitorial Supply - RR#1 100-1600-670-52003 419.02 Procare Janitorial Supply, Inc 174919 08/09/2024 Janitorial Supply - RR#1 100-1600-670-52003 212.39 Procare Janitorial Supply, Inc 175161 08/16/2024 Janitorial Supply - RR#1 100-1600-670-52003 353.19 Vestis Services, LLC 5020598490 07/17/2024 Acct#792227037 100-1600-670-52003 261.88 Vestis Services, LLC 5020617741 08/14/2024 Mops - RR#1 100-1600-670-52003 261.88 Ferguson Enterprises, Inc 5344040 08/16/2024 Supplies 100-1600-670-53003 128.34 Ferguson Enterprises, Inc 5344212 08/16/2024 Recharging Light 100-1600-670-53003 47.82 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-670-53003 6.51 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-670-55001 1,015.10 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-670-55001 1,051.30 Procare Janitorial Supply, Inc 173434 06/21/2024 Janitorial Supply - RR#3 100-1600-680-52003 230.79 Procare Janitorial Supply, Inc 173550 06/26/2024 Janitorial Supply - RR#3 100-1600-680-52003 475.78 Procare Janitorial Supply, Inc 173551 06/26/2024 Janitorial Supply - RR#3 100-1600-680-52003 109.58 Procare Janitorial Supply, Inc 173788 07/03/2024 Janitorial Supply - RR#3 100-1600-680-52003 142.73 Procare Janitorial Supply, Inc 173914 07/10/2024 Janitorial Supply - RR#3 100-1600-680-52003 475.78 Procare Janitorial Supply, Inc 173915 07/10/2024 Janitorial Supply - RR#3 100-1600-680-52003 192.32 Procare Janitorial Supply, Inc 173987 07/10/2024 Janitorial Supply - RR#3 100-1600-680-52003 230.79 Procare Janitorial Supply, Inc 174134 07/17/2024 Janitorial Supply - RR#3 100-1600-680-52003 402.76 Procare Janitorial Supply, Inc 174358 07/24/2024 Janitorial Supply - RR#3 100-1600-680-52003 33.17 Procare Janitorial Supply, Inc 174415 07/24/2024 Janitorial Supply - RR#3 100-1600-680-52003 475.78 Procare Janitorial Supply, Inc 174641 07/31/2024 Janitorial Supplies - RR#3 100-1600-680-52003 421.10 Procare Janitorial Supply, Inc 174712 08/02/2024 Janitorial Supplies - RR#3 100-1600-680-52003 82.43 Procare Janitorial Supply, Inc 174922 08/09/2024 Janitorial Supply - RR#3 100-1600-680-52003 419.02 Procare Janitorial Supply, Inc 174923 08/09/2024 Janitorial Supply - RR#3 100-1600-680-52003 212.39 Procare Janitorial Supply, Inc 175164 08/16/2024 Janitorial Supply - RR#3 100-1600-680-52003 391.75 Vestis Services, LLC 5020598491 07/17/2024 Acct# 792227037 100-1600-680-52003 350.60 Vestis Services, LLC 5020617742 08/14/2024 Mops - RR#3 100-1600-680-52003 350.60 Mr. Rooter Plumbing of the C… 26075893 07/06/2024 Flex seal put down drains eme…100-1600-680-53003 2,515.99 Mr. Rooter Plumbing of the C… 26075893 07/06/2024 Plumbing Vandalism 100-1600-680-53003 0.01 Ferguson Enterprises, Inc 5344040 08/16/2024 Supplies 100-1600-680-53003 128.33 Ferguson Enterprises, Inc 5344212 08/16/2024 Recharging Light 100-1600-680-53003 47.82 Reece Plumbing S118502455.001 07/08/2024 Sloan Royal 100-1600-680-53003 195.18 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-680-55001 1,244.92 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-680-55001 1,179.93 Pacific Gas & Electric Company 2871 07/13/2024 07/13/2024 Acct#3280282871-8 100-1600-685-55001 21.47 Pacific Gas & Electric Company 2871 08/13/2024 08/13/2024 Acct#3280282871-8 100-1600-685-55001 20.91 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-690-51008 8,062.31 Nielsen Building Material 159352 05/21/2024 Bomber Matte Safety Lens 100-1600-690-51014 43.49 Carrs Boots & Western Wear 16559 08/13/2024 Safety Boot - Keith C. 100-1600-690-51014 104.39 Quinn Rental Services 91C956789 08/16/2024 Harness Kit 100-1600-690-51014 498.25 Johnathon Flynn INV0012399 06/02/2024 Safety Boot Reimbursement 100-1600-690-51014 43.49 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-690-51017 -660.35 DellaValle Embroidery 3268 06/26/2024 Logo Patches 100-1600-690-52003 116.60 JV Outdoor Power Equipment 22465 06/20/2024 Power Pruner 100-1600-690-52009 678.81 O'Reilly Automotive Stores, In… 4372-452600 08/19/2024 2.5 Gal Plat 100-1600-690-52015 56.01 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-690-52015 753.76 Jim's Service Center INV0012545 06/30/2024 Fuel - June 100-1600-690-52015 9.24 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 100-1600-690-52015 445.66 Traffic Management, Inc. 06-108398 06/27/2024 Stencil Guard Paint 100-1600-690-53003 191.53 Traffic Management, Inc. 06-108672 07/11/2024 Roadmax Paint 100-1600-690-53003 611.02 SiteOne Landscaping Supply, L…144831038-001 08/09/2024 Bulk Decomposed Granite 100-1600-690-53003 111.40 Mid State Container Sales, Inc. 157564 05/13/2024 Container to get Gas powered…100-1600-690-53003 4,617.53 Nielsen Building Material 164507 06/20/2024 1/4"X 3" Carriage Bolt 100-1600-690-53003 130.76 Nielsen Building Material 164790 06/21/2024 Lifeguard Hat 100-1600-690-53003 34.78 Nielsen Building Material 164883 06/22/2024 XLage Gloves 100-1600-690-53003 30.44 Nielsen Building Material 165659 06/27/2024 3-1/4" Safety Hasp 100-1600-690-53003 8.69 Nielsen Building Material 168408 07/16/2024 Concrete Fix 100-1600-690-53003 57.35 Nielsen Building Material 168444 07/16/2024 5lb Rockite Pour 100-1600-690-53003 21.73 Nielsen Building Material 172110 08/07/2024 Rockite Pour Anchor 100-1600-690-53003 138.49 Nielsen Building Material 172733 08/12/2024 Fireplace Mortar 100-1600-690-53003 114.13 57 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 11 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Nielsen Building Material 172853 08/12/2024 XXL Harness 100-1600-690-53003 90.26 D.L. Electric Inc. 24-350 08/21/2024 water heaters to be complient…100-1600-690-53003 5,360.00 Farm Supply Co 70633 06/27/2024 HI VIS HVV046 100-1600-690-53003 21.50 Farm Supply Co 70634 06/27/2024 Dewitt Drip Water Bag 100-1600-690-53003 41.96 Farm Supply Co 71018 07/17/2024 3/4 C Key 100-1600-690-53003 85.29 A-OK Power Equipment 794318 07/17/2024 Nozzle Kit 100-1600-690-53003 35.55 MNS Engineers, Inc. 86536 06/10/2024 Alisal Emergency contract Am… 100-1600-690-53003 6,007.00 MNS Engineers, Inc. 86582 06/21/2024 Fema Alisal 100-1600-690-53003 4,410.00 MNS Engineers, Inc. 86882 06/30/2024 Alisal Emergency contract Am… 100-1600-690-53003 625.00 MNS Engineers, Inc. 86883 06/30/2024 Fema Alisal 100-1600-690-53003 1,653.75 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 100-1600-690-53003 225.96 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 100-1600-690-53003 29.53 Reece Plumbing S118475673.001 07/19/2024 Chicago Metering Push 100-1600-690-53003 372.82 Reece Plumbing S118664586.001 07/29/2024 Liquid Tite PVC 100-1600-690-53003 78.78 Reece Plumbing S118671095.001 07/30/2024 Fire Hydrant Wrench 100-1600-690-53003 32.57 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-690-53007 22.84 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-690-53007 23.01 Pacific Gas & Electric Company 5526 08/14/2024 08/14/2024 Acct#3982645526-1 100-1600-690-55006 2,355.48 Pacific Gas & Electric Company 5526 7/15/2024 07/15/2024 Acct#3982645526 100-1600-690-55006 2,372.76 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 100-1600-690-55006 90.59 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 100-1600-690-55006 102.79 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-690-57009 10,597.48 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1600-690-57011 362.02 Lone Star Wireless 1988 08/13/2024 Install radar feedback signs 100-1600-690-57016 9,450.00 Metropolitan Transportation … 4926-AR13502 07/12/2024 StreetSaver Subscription 100-1600-690-57016 2,000.00 MNS Engineers, Inc. 85944 06/30/2024 Assistance for FEMA Applicati… 100-1600-690-57016 101.25 MNS Engineers, Inc. 86380 05/17/2024 Assistance for FEMA Applicati… 100-1600-690-57016 506.25 MNS Engineers, Inc. 86537 06/10/2024 Assistance for FEMA Applicati… 100-1600-690-57016 641.25 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-700-51008 3,054.91 Carrs Boots & Western Wear 16559 08/13/2024 Safety Boot - Keith C. 100-1600-700-51014 17.40 Johnathon Flynn INV0012399 06/02/2024 Safety Boot Reimbursement 100-1600-700-51014 43.49 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-700-51017 -250.21 DellaValle Embroidery 3268 06/26/2024 Logo Patches 100-1600-700-52003 42.40 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-700-57009 4,015.52 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1600-700-57011 76.21 West Coast Arborists, Inc 216445 06/30/2024 Pruning/Cown Thinning Servic…100-1600-700-57023 25,537.21 Pacific Gas & Electric Company 5526 08/14/2024 08/14/2024 Acct#3982645526-1 100-1600-710-55001 2,355.48 Pacific Gas & Electric Company 5526 7/15/2024 07/15/2024 Acct#3982645526 100-1600-710-55001 2,372.77 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-720-51008 2,457.87 Carrs Boots & Western Wear 16559 08/13/2024 Safety Boot - Keith C. 100-1600-720-51014 17.40 Johnathon Flynn INV0012399 06/02/2024 Safety Boot Reimbursement 100-1600-720-51014 43.49 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-720-51017 -201.31 City of Carpinteria INV00756 07/01/2024 FY24/25 Our Water Our World…100-1600-720-52002 485.14 DellaValle Embroidery 3268 06/26/2024 Logo Patches 100-1600-720-52003 10.60 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 100-1600-720-57009 3,230.75 UBEO West, LLC 4572494 07/15/2024 Lease Payments 100-1600-720-57011 129.56 MNS Engineers, Inc. 86897 06/30/2024 Stormwater Permit Services 100-1600-720-57016 6,678.95 MNS Engineers, Inc. 86897 06/30/2024 SWMP Assistance FY2023/2024 100-1600-720-57016 9,754.23 SP Maintenance Services, Inc 93748 08/14/2024 Street Sweeping 100-1600-720-57022 3,541.67 SP Maintenance Services, Inc 94142 08/14/2024 Street Sweeping 100-1600-720-57022 3,541.67 Underground Service Alert of … 23-2426366 07/01/2024 California State Fee for Regula…100-1600-720-57028 23.30 Underground Service Alert of … 24-250397 08/01/2024 California State Fee for Regula…100-1600-720-57028 12.39 Underground Service Alert of … 620240710 07/01/2024 New Ticket Charges 100-1600-720-57028 37.95 Underground Service Alert of … 720240702 08/01/2024 New Tickets 100-1600-720-57028 38.10 MNS Engineers, Inc. 86897 06/30/2024 Stormwater Permit Services 100-1600-720-61007 419.38 MNS Engineers, Inc. 86897 06/30/2024 SWMP Assistance FY2023/2024 100-1600-720-61007 612.56 MNS Engineers, Inc. 86897 06/30/2024 SWMP Assistance FY2023/2024 100-1600-720-70937 494.17 MNS Engineers, Inc. 86897 06/30/2024 Stormwater Permit Services 100-1600-720-70937 338.21 MNS Engineers, Inc. 86535 06/10/2024 Facilities Master Plan Amend… 300-1600-600-70105 8,180.50 MNS Engineers, Inc. 86881 06/30/2024 Facilities Master Plan Amend… 300-1600-600-70105 4,421.50 58 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 12 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pacific Gas & Electric Company INV0012502 07/24/2024 Electrical Service Instlation for…300-1600-600-70105 33,247.98 Department 1600 - Public Works/Engineering Total: 376,518.05 Department: 2500 - Measure A
Santa Ynez Band of Chumash I…SYBCI-CT-01 07/10/2024 CalTrans Grant Agreement 300-2500-803-70105 10,000.00 Santa Ynez Band of Chumash I…SYBCI-CT-01A 07/10/2024 CalTrans Grant Agreement 300-2500-803-70105 20,000.00 Department 2500 - Measure A Total: 30,000.00
Department: 2700 - Measure U
Santa Barbara Co Sheriff Dept 2217 07/19/2024 Contracted Law Enforcement -…207-2700-807-56006 255,411.00 Department 2700 - Measure U Total: 255,411.00
Department: 3500 - Solvang Mesa LLD
BrightView Landscape Services 8932573 06/30/2024 Brightview LS Services for LL… 205-3500-804-53005 7,382.00 BrightView Landscape Services 8971435 08/14/2024 Skytt Mesa LLMD Maint. Cont… 205-3500-804-53005 7,382.00 BrightView Landscape Services 9023961 08/14/2024 Skytt Mesa LLMD Maint. Cont… 205-3500-804-53005 657.48 Pacific Gas & Electric Company 5240 07/13/2024 07/13/2024 Acct#0053695240-1 205-3500-804-55001 356.47 Pacific Gas & Electric Company 5240 08/13/2024 08/13/2024 Acct#0053695240-1 205-3500-804-55001 352.25 Department 3500 - Solvang Mesa LLD Total: 16,130.20
Department: 5000 - Transit
Roadrunner Management Serv…6930 07/01/2024 Comcast Internet Upgrade 502-5000-850-35021 105.00 Roadrunner Management Serv…6930 07/01/2024 Farebox Collections 502-5000-850-35021 -4,690.51 Roadrunner Management Serv…6941 08/01/2024 Internet Upgrade 502-5000-850-35021 105.00 Roadrunner Management Serv…6941 08/01/2024 Farebox Collections 502-5000-850-35021 -4,989.01 Roadrunner Management Serv…6931 06/30/2024 Fuel Reimbursement - June 502-5000-850-52015 9,108.12 Roadrunner Management Serv…6942 08/01/2024 Fuel Reimbursement - July 502-5000-850-52015 9,789.61 City of Lompoc Finance Dept. 14827 06/25/2024 Transit Services for July 502-5000-850-56003 1,666.66 City of Lompoc Finance Dept. 15135 07/31/2024 Transit Services for August 502-5000-850-56003 1,666.66 Roadrunner Management Serv…6930 07/01/2024 Transit Opperations 502-5000-850-56010 62,248.38 Roadrunner Management Serv…6941 08/01/2024 Transit Opperations 502-5000-850-56010 66,647.01 Moore & Associates, Inc. 24-5131 06/30/2024 Marketing & Advertising - June…502-5000-850-57001 3,658.35 Moore & Associates, Inc. 24-5152 08/05/2024 Transit Marketing 502-5000-850-57001 4,998.56 Central Holding Group, LLC INV0012496 07/25/2024 Transit Rent - August 502-5000-850-57011 2,797.13 Central Holding Group, LLC INV0012604 09/01/2024 Transit Rent - September 502-5000-850-57011 2,797.13 Moore & Associates, Inc. 24-5132 06/30/2024 Program Management - June … 502-5000-850-57016 1,228.56 Moore & Associates, Inc. 24-5132 06/30/2024 SYVT profesional Transit Servi… 502-5000-850-57016 4,477.71 Moore & Associates, Inc. 24-5151 08/05/2024 SYVT Transit Managment 502-5000-850-57016 2,367.75 California JPIA PROP02476 07/01/2024 All Risk Property Insurance for…502-5000-850-57065 190.00 Department 5000 - Transit Total: 164,172.11
Department: 5100 - Water
Advantage Group, The 172812 06/30/2024 Monthly HRA/Payroll July 500-5100-105-51005 12.40 Advantage Group, The 173943 07/31/2024 August Payroll/HRA 500-5100-105-51005 12.40 Advantage Group, The INV0012506 07/26/2024 Retirees Reimbursements 500-5100-105-51005 443.14 Advantage Group, The INV0012605 08/26/2024 Retirees Reimbursements 500-5100-105-51005 443.14 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 500-5100-501-51008 17,449.99 Anthony de Dios INV0012534 08/05/2024 Daily Expenses for: Tri State C… 500-5100-501-51012 251.50 David Weberg INV0012535 08/05/2024 Daily Expenses for Tri State C… 500-5100-501-51012 251.50 State Water Resources Control…INV0012592 08/14/2024 Renew Treatment Certification 500-5100-501-51012 60.00 State Water Resources Control…INV0012593 08/12/2024 Renew Distribution Certificati… 500-5100-501-51012 105.00 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 500-5100-501-51017 -1,429.27 ReadyRefresh by Nestle 04F6702214026 06/28/2024 Acct#6702214026 500-5100-501-52003 134.35 ReadyRefresh by Nestle 04G6702214026 07/30/2024 Acct#6702214026 500-5100-501-52003 134.35 Nielsen Building Material 170282 07/26/2024 Rebar GR 40 500-5100-501-52003 79.67 Nielsen Building Material 171856 08/06/2024 Compact Recipro 500-5100-501-52003 65.24 Staples Advantage 6006366477 07/06/2024 Coffee Creamer 500-5100-501-52003 133.42 Staples Advantage 6009467240 08/17/2024 Office Supplies 500-5100-501-52003 205.73 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 500-5100-501-52003 16.28 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 500-5100-501-52003 44.11 USA Blue Book INV00410753 07/02/2024 Replacement test kits 500-5100-501-52003 2,684.16 Infosend, Inc 266987 07/13/2024 Utility Billing - June 500-5100-501-52004 615.72 Infosend, Inc 268338 07/31/2024 Utility Billing - July 500-5100-501-52004 650.84 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 500-5100-501-52008 18.75 59 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 13 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Brenntag Pacific, Inc BPI448919 07/30/2024 Chlorine 500-5100-501-52014 3,081.79 D & H Water Systems, Inc I2024-1020 08/05/2024 Acetate Buffer Solution 500-5100-501-52014 313.67 USA Blue Book INV00401862 06/21/2024 Hach Free Ammonia Reagent 500-5100-501-52014 409.11 USA Blue Book INV00437586 07/30/2024 Testing Chems 500-5100-501-52014 1,697.14 Hill Brothers Chemical Co. INV1309813 07/24/2024 Ammonia 500-5100-501-52014 1,056.00 Jim's Service Center INV0012545 06/30/2024 Fuel - June 500-5100-501-52015 238.19 Jim's Service Center INV0012545 06/30/2024 Fuel - June 500-5100-501-52015 518.45 Jim's Service Center INV0012545 06/30/2024 Fuel - June 500-5100-501-52015 175.72 Jim's Service Center INV0012545 06/30/2024 Fuel - June 500-5100-501-52015 143.36 Jim's Service Center INV0012545 06/30/2024 Fuel - June 500-5100-501-52015 262.27 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 500-5100-501-52015 100.00 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 500-5100-501-52015 454.34 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 500-5100-501-52015 363.50 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 500-5100-501-52015 263.98 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 500-5100-501-52015 230.09 Buellflat Rock Co, Inc 108789 06/28/2024 Cold Mix 500-5100-501-53003 167.09 Buellflat Rock Co, Inc 108832 07/10/2024 Concrete Sand 500-5100-501-53003 181.25 SiteOne Landscaping Supply, L…143302631-001 06/26/2024 1/2 X 3/8 PVC 500-5100-501-53003 58.08 Nielsen Building Material 169807 07/24/2024 Asphalt Patch 500-5100-501-53003 38.99 Lone Star Wireless 1949 04/04/2024 Equipment and Labor Along C… 500-5100-501-53003 6,250.00 Lone Star Wireless 1996 07/12/2024 Replace 2" Water Service Line 500-5100-501-53003 22,200.00 Nargan Fire Safety 33245 07/31/2024 Fire Extinguisher 500-5100-501-53003 244.69 Harrison Hardware 553241 07/16/2024 Primer PVC 500-5100-501-53003 31.41 Marborg Industries 6208517 07/31/2024 Restroom Rental 500-5100-501-53003 145.52 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 500-5100-501-53003 57.22 Santa Maria Famcon Pipe & S… S100132091.001 07/10/2024 FC060 6" x 6" Flanged Cross 500-5100-501-53003 561.15 Santa Maria Famcon Pipe & S… S100132093.001 07/10/2024 FC080 Cross 500-5100-501-53003 838.46 Santa Maria Famcon Pipe & S… S100133011.001 07/31/2024 Bolt Sets 500-5100-501-53003 352.77 Santa Maria Famcon Pipe & S… S100133210.001 07/25/2024 Repair Parts 500-5100-501-53003 5,141.83 Santa Maria Famcon Pipe & S… S100133726.001 08/01/2024 Valve Christy 500-5100-501-53003 598.13 Santa Maria Famcon Pipe & S… S100133785.001 08/01/2024 Hydrant Check valve 500-5100-501-53003 2,500.00 Santa Maria Famcon Pipe & S… S100133785.001 08/01/2024 Flow Guard 500-5100-501-53003 164.38 Advanced Automotive Solutio… 38943 06/27/2024 Ford F-250 Oil Change 500-5100-501-53008 206.78 Dell Marketing LP 10761181343 08/06/2024 2 laptops and doc stations 500-5100-501-53010 1,644.51 Staples Advantage 6009467235 08/17/2024 USB C Adapter 500-5100-501-53010 179.79 Pacific Gas & Electric Company 0769 07/12/2024 07/12/2024 Acct#4922450769-6 500-5100-501-55005 2,755.26 Pacific Gas & Electric Company 0769 08/12/2024 08/12/2024 Acct#4922450769-6 500-5100-501-55005 2,311.29 Pacific Gas & Electric Company 4776 07/16/2024 07/16/2024 Acct#8496674776-2 500-5100-501-55005 3,114.95 Pacific Gas & Electric Company 4776 08/15/2024 08/15/2024 Acct#8496674776-2 500-5100-501-55005 2,937.14 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 500-5100-501-55005 13,752.89 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 500-5100-501-55005 14,186.20 S.Y.R.W.C.D. ID #1 5001 06/30/2024 06/30/2024 Acct#000017005001 500-5100-501-55010 2,828.19 S.Y.R.W.C.D. ID #1 5001 07/31/2024 07/31/2024 Acct#000017005001 500-5100-501-55010 2,828.19 S.Y.R.W.C.D. ID #1 7501 06/30/2024 06/30/2024 Acct#000017037501 500-5100-501-55010 1,767.62 S.Y.R.W.C.D. ID #1 7501 07/31/2024 07/31/2024 Acct#000017037501 500-5100-501-55010 1,767.62 S.Y. River Water Conservation INV0012451 07/09/2024 Ground Water Charges 500-5100-501-55013 2,870.97 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 500-5100-501-57009 22,937.10 FGL Environmental, Inc. 407249A 07/05/2024 Samples/Lab 500-5100-501-57010 243.00 FGL Environmental, Inc. 408164A 07/05/2024 Samples/Lab 500-5100-501-57010 70.00 FGL Environmental, Inc. 408165A 07/05/2024 Samples/Lab 500-5100-501-57010 75.00 FGL Environmental, Inc. 408166A 07/05/2024 Samples/Lab 500-5100-501-57010 59.00 FGL Environmental, Inc. 408509A 07/05/2024 Samples/Lab 500-5100-501-57010 115.00 FGL Environmental, Inc. 408510A 07/05/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 409065A 07/05/2024 Samples/Lab 500-5100-501-57010 135.00 FGL Environmental, Inc. 409066A 07/05/2024 Samples/Lab 500-5100-501-57010 115.00 FGL Environmental, Inc. 409067A 07/05/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 409194A 07/05/2024 Samples/Lab 500-5100-501-57010 335.00 FGL Environmental, Inc. 409526A 07/05/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 409527A 07/05/2024 Samples/Lab 500-5100-501-57010 115.00 FGL Environmental, Inc. 410141A 07/05/2024 Samples/Lab 500-5100-501-57010 115.00 60 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 14 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount FGL Environmental, Inc. 410142A 07/05/2024 Samples/Lab 500-5100-501-57010 51.00 FGL Environmental, Inc. 410144A 07/05/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 410464A 07/08/2024 Samples/Lab 500-5100-501-57010 115.00 FGL Environmental, Inc. 410465A 07/08/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 410896A 07/17/2024 Samples/Lab 500-5100-501-57010 120.00 FGL Environmental, Inc. 410897A 07/17/2024 Samples/Lab 500-5100-501-57010 59.00 FGL Environmental, Inc. 410899A 07/17/2024 Samples/Lab 500-5100-501-57010 101.00 FGL Environmental, Inc. 411167A 07/22/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 411168A 07/22/2024 Samples/Lab 500-5100-501-57010 115.00 FGL Environmental, Inc. 411169A 07/26/2024 Samples/Lab 500-5100-501-57010 452.00 FGL Environmental, Inc. 411170A 07/29/2024 Samples/Lab 500-5100-501-57010 70.00 FGL Environmental, Inc. 411575A 07/29/2024 Samples/Lab 500-5100-501-57010 19.00 FGL Environmental, Inc. 411576A 07/29/2024 Samples/Lab 500-5100-501-57010 115.00 UBEO West, LLC 4572494 07/15/2024 Lease Payments 500-5100-501-57011 544.93 Cannon Associates 88357 05/14/2024 Cannon Utility Department Ass…500-5100-501-57016 2,485.37 Cannon Associates 88739 06/13/2024 Cannon Utility Department Ass…500-5100-501-57016 1,311.87 Cannon Associates 88880 06/30/2024 Cannon Utility Department Ass…500-5100-501-57016 152.74 Cannon Associates 89207 08/06/2024 Cannon Utility Department Ass…500-5100-501-57016 818.50 County of Santa Barbara 901 08/12/2024 Contracted Work from January…500-5100-501-57016 194.53 Sunbeam Solar Technologies, … JC3606x2 06/02/2024 Lead Service Line Inventory 500-5100-501-57024 33,813.00 Underground Service Alert of … 23-2426366 07/01/2024 California State Fee for Regula…500-5100-501-57028 23.30 Underground Service Alert of … 24-250397 08/01/2024 California State Fee for Regula…500-5100-501-57028 12.39 Underground Service Alert of … 620240710 07/01/2024 New Ticket Charges 500-5100-501-57028 37.95 Underground Service Alert of … 720240702 08/01/2024 New Tickets 500-5100-501-57028 38.10 Tyler Technologies, Inc 025-469888 07/01/2024 Utility Billing - July 500-5100-501-57064 20.00 Tyler Technologies, Inc 025-471614 06/30/2024 Utility Billling - July Notificatio… 500-5100-501-57064 21.80 Tyler Technologies, Inc 025-473359 08/01/2024 Utility Billing - August 500-5100-501-57064 20.00 Comcast 0775 07/15/2024 07/15/2024 Acct#939750775 500-5100-501-57064 47.88 Comcast 0775 08/15/2024 08/15/2024 Acct#939750775 500-5100-501-57064 47.88 Frontier Communications 1425 06/20/2024 06/20/2024 Acct#805 686 1425 042023 5 500-5100-501-57064 85.77 Frontier Communications 1425 07/20/2024 07/20/2024 Acct#805 686 1425 042023 5 500-5100-501-57064 86.14 Frontier Communications 1425 08/20/2024 08/20/2024 Acct#805 686 1425 042023 5 500-5100-501-57064 86.14 ZWorld GIS 2024-0165 07/01/2024 GIS Services FY 2024-25 500-5100-501-57064 1,221.25 ZWorld GIS 2024-0172 07/01/2024 GIS Services FY 2024-25 500-5100-501-57064 203.55 ZWorld GIS 2024-0185 08/01/2024 GIS Services FY 2024-25 500-5100-501-57064 203.54 Adobe Systems Incorporated 2842764765 08/11/2024 FY 2024-25 Subscription 500-5100-501-57064 755.86 Frontier Communications 5575 07/13/2024 07/13/2024 Acct# 805 688 5575 062171 5 500-5100-501-57064 11.37 Frontier Communications 5575 08/13/2024 08/13/2024 Acct# 805 688 5575 062171 5 500-5100-501-57064 11.37 Lanspeed 58271 07/01/2024 Lanspeed Services through 12… 500-5100-501-57064 480.40 Lanspeed 58311 07/01/2024 Lanspeed Services through 12… 500-5100-501-57064 53.79 Lanspeed 58318 07/01/2024 Lanspeed Services through 12… 500-5100-501-57064 19.47 Lanspeed 58369 08/01/2024 Lanspeed Services through 12… 500-5100-501-57064 480.40 Lanspeed 58409 08/01/2024 Lanspeed Services through 12… 500-5100-501-57064 52.39 Lanspeed 58416 08/01/2024 Lanspeed Services through 12… 500-5100-501-57064 19.47 Lanspeed 58435 08/13/2024 Lanspeed Services through 12… 500-5100-501-57064 305.30 Comcast 5898 06/28/2024 06/28/2024 Acc# 8155 70 005 0125898 500-5100-501-57064 15.14 Comcast 5898 07/28/2024 07/28/2024 Acc# 8155 70 005 0125898 500-5100-501-57064 15.14 Verizon Wireless Services, LLC 9967016479 06/19/2024 Acct#917131340-00001 500-5100-501-57064 369.26 Verizon Wireless Services, LLC 9969447141 07/19/2024 Acct#617131340-00001 500-5100-501-57064 363.83 Verizon Wireless Services, LLC 9971854213 08/19/2024 Acct#617131340-00001 500-5100-501-57064 373.37 Aqua-Metric Sales Company INV0103305 08/13/2024 SupportflexM2 500-5100-501-57064 3,552.00 OpenGov, Inc. INV14466 07/10/2024 Budgeting and Planning Softw… 500-5100-501-57064 9,567.00 California JPIA PROP02476 07/01/2024 All Risk Property Insurance for…500-5100-501-57065 11,307.00 Inductive Automation, LLC 1330412 07/02/2024 IT Support SCADA 500-5100-501-70851 1,978.00 Nviro 3941 06/21/2024 Misc. SCADA Upgrades 500-5100-501-70851 878.75 GSI Water Solutions, Inc. 00662.003-15 06/30/2024 River Wells Project Amendme… 500-5100-501-70852 1,055.00 Hanly General Engineering Co… 2468 08/13/2024 Replace Cross and Valves (4) 803-5100-501-70105 39,700.00 Meridian Consultants LLC 5151 06/17/2024 HCA Middle Well Reliability Pr… 803-5100-501-70105 720.00 Meridian Consultants LLC 5177 06/30/2024 HCA Middle Well Reliability Pr… 803-5100-501-70105 9,817.34 Cannon Associates 88729 06/13/2024 HCA Middle Well 803-5100-501-70105 135.00 61 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 15 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Cannon Associates 88902 07/03/2024 AMI Meter Change Out - Ame… 803-5100-501-70105 115.00 Cannon Associates 88986 07/09/2024 Nyborg Waterline Replacement 803-5100-501-70105 9,681.60 Cannon Associates 88987 06/30/2024 HCA Middle Well 803-5100-501-70105 248.00 Cannon Associates 89109 06/30/2024 Security Cameras Water Facilit…803-5100-501-70105 48,842.07 Cannon Associates 89208 08/06/2024 AMI Meter Change Out - Ame… 803-5100-501-70105 1,933.60 Cannon Associates 89428 08/15/2024 Nyborg Waterline Replacement 803-5100-501-70105 14,589.50 Cannon Associates 89429 08/15/2024 HCA Middle Well 803-5100-501-70105 15,390.38 Department 5100 - Water Total: 364,330.93
Department: 5200 - Sanitary Sewer
Advantage Group, The 172812 06/30/2024 Monthly HRA/Payroll July 501-5200-105-51005 12.28 Advantage Group, The 173943 07/31/2024 August Payroll/HRA 501-5200-105-51005 12.28 Advantage Group, The INV0012506 07/26/2024 Retirees Reimbursements 501-5200-105-51005 443.14 Advantage Group, The INV0012605 08/26/2024 Retirees Reimbursements 501-5200-105-51005 443.14 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5200-502-51008 6,251.00 Western Aeromedical Consort…138876 07/28/2024 Drug Test - Cesar A. 501-5200-502-51009 18.75 Pacific Central Coast Health C… 16316697 06/30/2024 Cesar A. Handl/Convey 501-5200-502-51009 10.00 Pacific Central Coast Health C… 16998688 06/30/2024 Trevor H. Physical Exam 501-5200-502-51009 45.00 Frank Pacheco INV0012547 08/05/2024 Daily Expenses for Tri State - F…501-5200-502-51012 62.88 Frank Pacheco INV0012564 08/05/2024 Gas Reimbursement to/from T…501-5200-502-51012 12.58 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5200-502-51017 -512.00 DellaValle Embroidery 3268 06/26/2024 Logo Patches 501-5200-502-52003 20.50 Staples Advantage 6005089475 06/22/2024 6 Pack Duster 501-5200-502-52003 39.60 Infosend, Inc 266987 07/13/2024 Utility Billing - June 501-5200-502-52004 615.73 Infosend, Inc 268338 07/31/2024 Utility Billing - July 501-5200-502-52004 650.84 Tractor Supply Credit Plan 100397935 07/03/2024 Hose Clamps 501-5200-502-52009 53.28 Tractor Supply Credit Plan 200490671 07/02/2024 FIMCO Pro Series 501-5200-502-52009 215.49 A-OK Power Equipment 797610 08/06/2024 Square Magnum Gatorline 501-5200-502-52009 103.42 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5200-502-52015 137.01 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5200-502-52015 56.19 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5200-502-52015 184.10 Nielsen Building Material 168251 07/15/2024 3/4" X 10' 501-5200-502-53003 167.78 Santa Ynez Valley Hardware INV0012563 07/31/2024 Supplies - July 501-5200-502-53003 273.70 USA Blue Book INV00451344 08/13/2024 Battery Charger 501-5200-502-53003 1,028.02 Municipal Maintenance Equi… 026009 08/21/2024 8" Kanaflex 501-5200-502-53008 358.88 Advanced Automotive Solutio… 39494 07/16/2024 Spark Plug for 2015 Chevy Silv… 501-5200-502-53008 290.40 O'Reilly Automotive Stores, In… 4372-446446 07/24/2024 Cabin Filter 501-5200-502-53008 16.97 Grainger 9180318835 07/12/2024 Multipurpose Grease 501-5200-502-53008 89.29 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 501-5200-502-55001 367.34 Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 501-5200-502-55001 302.29 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5200-502-57009 8,216.61 UBEO West, LLC 4572494 07/15/2024 Lease Payments 501-5200-502-57011 243.89 Cannon Associates 88357 05/14/2024 Cannon Utility Department Ass…501-5200-502-57016 1,242.69 Cannon Associates 88739 06/13/2024 Cannon Utility Department Ass…501-5200-502-57016 655.94 Cannon Associates 88880 06/30/2024 Cannon Utility Department Ass…501-5200-502-57016 76.38 Cannon Associates 89207 08/06/2024 Cannon Utility Department Ass…501-5200-502-57016 409.25 Underground Service Alert of … 23-2426366 07/01/2024 California State Fee for Regula…501-5200-502-57028 24.01 Underground Service Alert of … 24-250397 08/01/2024 California State Fee for Regula…501-5200-502-57028 12.77 Underground Service Alert of … 620240710 07/01/2024 New Ticket Charges 501-5200-502-57028 39.10 Underground Service Alert of … 720240702 08/01/2024 New Tickets 501-5200-502-57028 39.25 Tyler Technologies, Inc 025-469888 07/01/2024 Utility Billing - July 501-5200-502-57064 20.00 Tyler Technologies, Inc 025-471614 06/30/2024 Utility Billling - July Notificatio… 501-5200-502-57064 21.80 Tyler Technologies, Inc 025-473359 08/01/2024 Utility Billing - August 501-5200-502-57064 20.00 Comcast 0775 07/15/2024 07/15/2024 Acct#939750775 501-5200-502-57064 18.13 Comcast 0775 08/15/2024 08/15/2024 Acct#939750775 501-5200-502-57064 18.13 ZWorld GIS 2024-0165 07/01/2024 GIS Services FY 2024-25 501-5200-502-57064 462.50 ZWorld GIS 2024-0172 07/01/2024 GIS Services FY 2024-25 501-5200-502-57064 77.08 ZWorld GIS 2024-0185 08/01/2024 GIS Services FY 2024-25 501-5200-502-57064 77.08 Adobe Systems Incorporated 2842764765 08/11/2024 FY 2024-25 Subscription 501-5200-502-57064 286.25 Frontier Communications 5575 07/13/2024 07/13/2024 Acct# 805 688 5575 062171 5 501-5200-502-57064 4.30 Frontier Communications 5575 08/13/2024 08/13/2024 Acct# 805 688 5575 062171 5 501-5200-502-57064 4.30 62 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 16 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Lanspeed 58271 07/01/2024 Lanspeed Services through 12… 501-5200-502-57064 181.37 Lanspeed 58311 07/01/2024 Lanspeed Services through 12… 501-5200-502-57064 20.31 Lanspeed 58318 07/01/2024 Lanspeed Services through 12… 501-5200-502-57064 7.35 Lanspeed 58369 08/01/2024 Lanspeed Services through 12… 501-5200-502-57064 181.37 Lanspeed 58409 08/01/2024 Lanspeed Services through 12… 501-5200-502-57064 19.78 Lanspeed 58416 08/01/2024 Lanspeed Services through 12… 501-5200-502-57064 7.35 Lanspeed 58435 08/13/2024 Lanspeed Services through 12… 501-5200-502-57064 115.27 Comcast 5898 06/28/2024 06/28/2024 Acc# 8155 70 005 0125898 501-5200-502-57064 6.49 Comcast 5898 07/28/2024 07/28/2024 Acc# 8155 70 005 0125898 501-5200-502-57064 6.49 Frontier Communications 7459 06/25/2024 06/25/2024 Acct#805 688 7459 060995 5 501-5200-502-57064 111.49 Frontier Communications 7459 07/25/2024 07/25/2024 Acct#805 688 7459 060995 5 501-5200-502-57064 112.20 Verizon Wireless Services, LLC 9967016479 06/19/2024 Acct#917131340-00001 501-5200-502-57064 171.86 Verizon Wireless Services, LLC 9969447141 07/19/2024 Acct#617131340-00001 501-5200-502-57064 125.09 Verizon Wireless Services, LLC 9971854213 08/19/2024 Acct#617131340-00001 501-5200-502-57064 115.04 OpenGov, Inc. INV14466 07/10/2024 Budgeting and Planning Softw… 501-5200-502-57064 9,567.00 California JPIA PROP02476 07/01/2024 All Risk Property Insurance for…501-5200-502-57065 3,349.00 Department 5200 - Sanitary Sewer Total: 37,836.80
Department: 5300 - WasteWater
Advantage Group, The 172812 06/30/2024 Monthly HRA/Payroll July 501-5300-105-51005 12.47 Advantage Group, The 173943 07/31/2024 August Payroll/HRA 501-5300-105-51005 12.47 Advantage Group, The INV0012506 07/26/2024 Retirees Reimbursements 501-5300-105-51005 443.82 Advantage Group, The INV0012605 08/26/2024 Retirees Reimbursements 501-5300-105-51005 443.82 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5300-503-51008 13,471.78 Western Aeromedical Consort…138876 07/28/2024 Drug Test - Cesar A. 501-5300-503-51009 56.25 Pacific Central Coast Health C… 16316697 06/30/2024 Cesar A. Handl/Convey 501-5300-503-51009 30.00 Pacific Central Coast Health C… 16998688 06/30/2024 Trevor H. Physical Exam 501-5300-503-51009 105.00 Frank Pacheco INV0012547 08/05/2024 Daily Expenses for Tri State - F…501-5300-503-51012 188.62 Frank Pacheco INV0012564 08/05/2024 Gas Reimbursement to/from T…501-5300-503-51012 37.73 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5300-503-51017 -1,103.43 Procare Janitorial Supply, Inc 174018 07/12/2024 Janitorial Supplies - WWTP 501-5300-503-52003 261.92 ReadyRefresh by Nestle 24F0018038034 06/28/2024 Acct#0018038034 501-5300-503-52003 87.44 ReadyRefresh by Nestle 24G0018038034 07/30/2024 Acct#0018038034 501-5300-503-52003 179.75 DellaValle Embroidery 3268 06/26/2024 Logo Patches 501-5300-503-52003 61.50 Staples Advantage 6009014160 08/10/2024 Digital Timer 501-5300-503-52003 55.03 Atco International I0633270 08/08/2024 Citra-Burst 501-5300-503-52003 355.36 Quadient Finance USA, Inc. 1265 07/16/2024 07/16/2024 Postage 501-5300-503-52008 18.75 O'Reilly Automotive Stores, In… 4372-442842 07/08/2024 Trailer LT 501-5300-503-52009 53.43 A-OK Power Equipment 791131 06/27/2024 18" Bar 501-5300-503-52009 176.67 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5300-503-52015 136.50 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5300-503-52015 261.17 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5300-503-52015 58.33 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5300-503-52015 141.13 Jim's Service Center INV0012545 06/30/2024 Fuel - June 501-5300-503-52015 254.00 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5300-503-52015 151.00 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5300-503-52015 448.77 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5300-503-52015 271.02 Jim's Service Center INV0012559 08/01/2024 Fuel Reimbursement - July 501-5300-503-52015 56.19 Tractor Supply Credit Plan 200487117 06/14/2024 Heavy Duty Grease 501-5300-503-53003 109.14 Erickson Electric, Inc. 240617 06/15/2024 Replace Wire from VFD 501-5300-503-53003 811.52 Nviro 3941 06/21/2024 Annual Service work with NVi… 501-5300-503-53003 1,202.30 Grainger 9166120759 06/27/2024 Fuse 501-5300-503-53003 323.32 Santa Ynez Valley Hardware INV0012434 06/30/2024 Supplies - June 501-5300-503-53003 28.91 Aerzen USA Corp SEPI-24-003723 07/17/2024 New Belts and Fan assembly f… 501-5300-503-53003 3,542.27 Aerzen USA Corp SEPI-24-004504 08/20/2024 New Belts and Fan assembly f… 501-5300-503-53003 1,457.73 Aerzen USA Corp SEPI-24-004504 08/20/2024 New Fan and Belts 501-5300-503-53003 128.99 Advanced Automotive Solutio… 39494 07/16/2024 Spark Plug for 2015 Chevy Silv… 501-5300-503-53008 290.40 Advanced Automotive Solutio… 39819 08/20/2024 2010 Ford - F250 Oil Change 501-5300-503-53008 176.93 O'Reilly Automotive Stores, In… 4372-452727 08/20/2024 Wiper Fluid 501-5300-503-53008 49.53 O'Reilly Automotive Stores, In… 4372-452979 08/21/2024 Reflex Shock - 2010 Ford F-250 501-5300-503-53008 278.38 Pacific Gas & Electric Company 7582 07/17/2024 07/17/2024 Acct# 0408007582-5 501-5300-503-55001 31,529.39 63 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 17 of 23
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pacific Gas & Electric Company 7582 08/16/2024 08/16/2024 Acct#0408007582-5 501-5300-503-55001 30,953.61 California JPIA PRIM0239 07/01/2024 Liability and Worker's Compe… 501-5300-503-57009 17,707.95 Oilfield Environmental & Com… 2405472 06/25/2024 Annual PO For lab fees 501-5300-503-57010 346.00 Oilfield Environmental & Com… 2405748 06/30/2024 Annual PO For lab fees 501-5300-503-57010 346.00 Oilfield Environmental & Com… 2405940 07/09/2024 Annual PO for Lab Services 501-5300-503-57010 346.00 Oilfield Environmental & Com… 2406214 07/14/2024 Annual PO for Lab Services 501-5300-503-57010 615.00 Oilfield Environmental & Com… 2406657 08/11/2024 Annual PO for Lab Services 501-5300-503-57010 346.00 Oilfield Environmental & Com… 2406874 08/11/2024 Annual PO for Lab Services 501-5300-503-57010 346.00 UBEO West, LLC 4572494 07/15/2024 Lease Payments 501-5300-503-57011 506.83 Cannon Associates 88357 05/14/2024 Cannon Utility Department Ass…501-5300-503-57016 1,242.69 Cannon Associates 88739 06/13/2024 Cannon Utility Department Ass…501-5300-503-57016 655.94 Cannon Associates 88880 06/30/2024 Cannon Utility Department Ass…501-5300-503-57016 76.38 Cannon Associates 89207 08/06/2024 Cannon Utility Department Ass…501-5300-503-57016 409.25 Engel & Gray 46N00008 06/23/2024 Annual PO for Sludge Disposal 501-5300-503-57020 746.52 Engel & Gray 46X00005 06/30/2024 Annual PO for Sludge Disposal 501-5300-503-57020 737.54 Engel & Gray 47700009 07/16/2024 Annual PO for Sludge Disposal 501-5300-503-57020 1,518.44 Engel & Gray 47E00008 07/14/2024 Annual PO for Sludge Disposal 501-5300-503-57020 2,241.04 Engel & Gray 47L00007 07/21/2024 Annual PO for Sludge Disposal 501-5300-503-57020 1,510.43 Engel & Gray 47S00011 07/28/2024 Annual PO for Sludge Disposal 501-5300-503-57020 727.74 Engel & Gray 48400012 08/04/2024 Annual PO for Sludge Disposal 501-5300-503-57020 1,506.87 Engel & Gray 48B00008 08/11/2024 Annual PO for Sludge Disposal 501-5300-503-57020 1,486.43 Engel & Gray 48I00009 08/18/2024 Annual PO for Sludge Disposal 501-5300-503-57020 2,134.99 Comcast 0775 07/15/2024 07/15/2024 Acct#939750775 501-5300-503-57064 39.50 Comcast 0775 08/15/2024 08/15/2024 Acct#939750775 501-5300-503-57064 39.50 Kiza, Inc. 1246 02/06/2024 Monthly Service Plan - Februa… 501-5300-503-57064 300.00 ZWorld GIS 2024-0165 07/01/2024 GIS Services FY 2024-25 501-5300-503-57064 1,007.50 ZWorld GIS 2024-0172 07/01/2024 GIS Services FY 2024-25 501-5300-503-57064 167.92 ZWorld GIS 2024-0185 08/01/2024 GIS Services FY 2024-25 501-5300-503-57064 167.92 Adobe Systems Incorporated 2842764765 08/11/2024 FY 2024-25 Subscription 501-5300-503-57064 623.56 Frontier Communications 2900 06/28/2024 06/28/2024 Acct#805 688 2900 110481 5 501-5300-503-57064 95.01 Frontier Communications 2900 07/28/2024 07/28/2024 Acct# 805 688 2900 110481 5 501-5300-503-57064 95.22 Frontier Communications 5575 07/13/2024 07/13/2024 Acct# 805 688 5575 062171 5 501-5300-503-57064 9.38 Frontier Communications 5575 08/13/2024 08/13/2024 Acct# 805 688 5575 062171 5 501-5300-503-57064 9.38 Lanspeed 58271 07/01/2024 Lanspeed Services through 12… 501-5300-503-57064 397.06 Lanspeed 58311 07/01/2024 Lanspeed Services through 12… 501-5300-503-57064 44.46 Lanspeed 58318 07/01/2024 Lanspeed Services through 12… 501-5300-503-57064 16.10 Lanspeed 58369 08/01/2024 Lanspeed Services through 12… 501-5300-503-57064 397.06 Lanspeed 58409 08/01/2024 Lanspeed Services through 12… 501-5300-503-57064 43.30 Lanspeed 58416 08/01/2024 Lanspeed Services through 12… 501-5300-503-57064 16.10 Lanspeed 58435 08/13/2024 Lanspeed Services through 12… 501-5300-503-57064 252.34 Comcast 5898 06/28/2024 06/28/2024 Acc# 8155 70 005 0125898 501-5300-503-57064 15.14 Comcast 5898 07/28/2024 07/28/2024 Acc# 8155 70 005 0125898 501-5300-503-57064 15.14 Frontier Communications 6997 06/19/2024 06/19/2024 Acct#805 688 6997 072877 5 501-5300-503-57064 423.93 Frontier Communications 6997 07/19/2024 07/19/2024 Acct#805 688 6997 072877 5 501-5300-503-57064 411.62 Frontier Communications 6997 08/19/2024 08/19/2024 Acct#805 688 6997 072877 5 501-5300-503-57064 411.37 Verizon Wireless Services, LLC 9967016479 06/19/2024 Acct#917131340-00001 501-5300-503-57064 21.19 Verizon Wireless Services, LLC 9969447141 07/19/2024 Acct#617131340-00001 501-5300-503-57064 114.27 Verizon Wireless Services, LLC 9971854213 08/19/2024 Acct#617131340-00001 501-5300-503-57064 114.41 OpenGov, Inc. INV14466 07/10/2024 Budgeting and Planning Softw… 501-5300-503-57064 9,567.00 Kiza, Inc. K005403 06/21/2024 Internet for WWTP 501-5300-503-57064 300.00 Kiza, Inc. K005752 07/22/2024 Internet for 8/21/2024-9/20/… 501-5300-503-57064 300.00 Kiza, Inc. K006085 08/22/2024 Business Internet for 9/24-10/…501-5300-503-57064 300.00 California JPIA PROP02476 07/01/2024 All Risk Property Insurance for…501-5300-503-57065 22,437.00 Cannon Associates 88741 06/13/2024 WWTP O&M Manual - Climate…804-5300-503-70105 24,483.50 Cannon Associates 88909 06/30/2024 WWTP O&M Manual - Climate…804-5300-503-70105 22,097.75 Carollo Engineers, Inc FB53154 06/30/2024 Amendement 3 804-5300-503-70105 1,144.00 Carollo Engineers, Inc FB53285 06/30/2024 Improvement Studies 804-5300-503-70105 14,769.75 Carollo Engineers, Inc FB54380 08/08/2024 Improvement Studies 804-5300-503-70105 26,786.45 Department 5300 - WasteWater Total: 250,596.78
Grand Total: 2,885,544.34
64 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 18 of 23
Report Summary
Fund Summary
Fund Payment Amount
100 - GENERAL FUND 1,396,630.14
205 - SKYTT MESA LLMD 16,130.20
207 - MEASURE U 255,411.00
300 - CAPITAL PROJECTS FUND 75,849.98
500 - WATER FUND 285,691.61
501 - WASTEWATER FUND 356,025.36
502 - TRANSIT FUND 164,172.11
700 - SYV - TOURISM BUS IMP DIST 105,180.00
803 - WATER CAPITAL PROJECTS 141,172.49
804 - WWTP CAPITAL PROJECTS 89,281.45
Grand Total: 2,885,544.34
Account Summary
Account Number Account Name Payment Amount
100-1000-100-51008 Workers' Comp Ins. 1,313.30
100-1000-100-51017 Workers' Comp Ins-Retr… -107.57
100-1000-100-56009 LAFCO 4,089.00
100-1000-100-57009 Insurance 1,726.27
100-1000-100-57015 Printing and Publishing 296.94
100-1000-100-57016 Professional Services 1,466.25
100-1000-100-58001 City Hospitality 199.03
100-1000-100-63002 Audio/Video System R/M 3,230.00
100-1000-110-59004 Elverhoj Museum 40,000.00
100-1000-110-59027 Rotary Club of the Santa… 25,000.00
100-1000-130-56011 Animal Control 24,826.00
100-1000-130-59011 Library 184,855.00
100-1100-105-51005 Retiree Medical/Dental/L… 11,544.90
100-1100-120-43021 Accts Payable Discounts -15.15
100-1100-120-51008 Workers' Comp Ins. 33,821.75
100-1100-120-51010 Employee Screening 1,631.00
100-1100-120-51011 Recruitment 3,508.00
100-1100-120-51012 Education 1,250.00
100-1100-120-51017 Workers' Comp Ins-Retr… -2,770.27
100-1100-120-52003 Supplies 1,547.61
100-1100-120-52008 Postage 60.00
100-1100-120-53010 Computer/Desktop Equi… 915.04
100-1100-120-54002 Equipment 807.50
100-1100-120-57009 Insurance 47,714.96
100-1100-120-57011 Lease Payments 754.52
100-1100-120-57012 Legal Fees 46,746.29
100-1100-120-57015 Printing and Publishing 428.30
100-1100-120-57016 Professional Services 9,692.95
100-1100-120-57025 Studies/Sales Tax 150.00
100-1100-120-57065 Property Insurance 24,456.00
100-1100-120-60006 EOC Phone 99.96
100-1100-120-71009 Miscellaneous 1.00
100-1100-121-57064 IT Expenses 47,556.98
100-1200-200-51008 Workers' Comp Ins. 9,586.54
100-1200-200-51012 Education 676.44
100-1200-200-51017 Workers' Comp Ins-Retr… -785.21
100-1200-200-52003 Supplies 373.94
100-1200-200-52008 Postage 7.50
100-1200-200-57007 General Plan 7,114.47
100-1200-200-57009 Insurance 12,601.00
100-1200-200-57011 Lease Payments 243.89
100-1200-200-57012 Legal Fees 8,397.90
100-1200-200-57016 Professional Services 8,550.00
65 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 19 of 23
Account Summary
Account Number Account Name Payment Amount
100-1200-201-57063 Code Enforcement 1,560.00
100-1200-210-31036 Building Permits 221.90
100-1200-210-52003 Supplies 347.10
100-1200-210-52008 Postage 7.50
100-1200-210-57011 Lease Payments 102.89
100-1200-210-57016 Professional Services 23,568.88
100-1300-300-51008 Workers' Comp Ins. 7,859.71
100-1300-300-51012 Education 16.23
100-1300-300-51014 Safety Gear 105.29
100-1300-300-51017 Workers' Comp Ins-Retr… -643.76
100-1300-300-52003 Supplies 89.34
100-1300-300-52008 Postage 7.50
100-1300-300-52015 Vehicle Fuel 1,434.60
100-1300-300-53008 Vehicle Repairs & Maint. 9.00
100-1300-300-57009 Insurance 10,331.18
100-1300-300-57011 Lease Payments 323.91
100-1300-310-52003 Supplies 142.99
100-1300-310-53003 Repairs and Maintenance 12,582.15
100-1300-310-55001 Utilities 232.70
100-1300-310-57031 Weed Abatement 20,800.00
100-1300-320-52003 Supplies 3,635.80
100-1300-320-53003 Repairs and Maintenance 415.32
100-1300-320-55001 Utilities 290.54
100-1300-330-52003 Supplies 813.19
100-1300-330-53003 Repairs and Maintenance 1,196.65
100-1300-330-55001 Utilities 176.54
100-1300-330-55002 Water and Sewer Charges 4,048.51
100-1300-340-52003 Supplies 605.42
100-1300-340-53003 Repairs and Maintenance 100.91
100-1300-340-55001 Utilities 30.03
100-1300-340-57029 Village Planter Maint. 3,500.00
100-1300-350-51008 Workers' Comp Ins. 4,347.61
100-1300-350-51017 Workers' Comp Ins-Retr… -356.09
100-1300-350-52003 Supplies 253.95
100-1300-350-52008 Postage 15.00
100-1300-350-57009 Insurance 5,714.70
100-1300-350-57011 Lease Payments 247.70
100-1300-350-57016 Professional Services 1,350.00
100-1300-360-52005 Recreation Programs 1,932.14
100-1300-365-52005 Recreation Programs 24,651.23
100-1300-370-52005 Recreation Programs 465.50
100-1300-375-52005 Recreation Programs 3,088.24
100-1400-400-43020 TBID - Admin. Reimburs… -2,103.60
100-1400-400-51008 Workers' Comp Ins. 2,885.87
100-1400-400-51017 Workers' Comp Ins-Retr… -236.37
100-1400-400-52002 Membership Dues 475.00
100-1400-400-52003 Supplies 141.48
100-1400-400-57009 Insurance 3,793.33
100-1400-400-57016 Professional Services 10,300.00
100-1400-400-59010 Tourism/Marketing Exp… 57,115.85
100-16002 REIMBURSEABLE A/P PA… 6,509.56
100-16003 Prepaid Expenditures 6,947.98
100-1600-300-52015 Vehicle Fuel 1,284.11
100-1600-300-53008 Vehicle Repairs & Maint. 39.33
100-1600-310-52003 Supplies 76.72
100-1600-310-53003 Repairs and Maintenance 176.80
100-1600-310-55001 Utilities 30.51
100-1600-310-57023 Tree Maintenance 17,021.72
66 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 20 of 23
Account Summary
Account Number Account Name Payment Amount
100-1600-310-57057 Pest Management 239.00
100-1600-320-52003 Supplies 1,308.83
100-1600-320-53003 Repairs and Maintenance 179.22
100-1600-330-52003 Supplies 536.79
100-1600-330-55002 Water and Sewer Charges 4,379.38
100-1600-330-57023 Tree Maintenance 3,746.07
100-1600-330-57057 Pest Management 200.00
100-1600-340-57029 Village Planter Maint. 3,500.00
100-1600-400-57005 Custodial-Restrooms 82,641.00
100-1600-600-51008 Workers' Comp Ins. 2,439.85
100-1600-600-51017 Workers' Comp Ins-Retr… -199.84
100-1600-600-52003 Supplies 189.06
100-1600-600-52008 Postage 7.50
100-1600-600-52015 Vehicle Fuel 62.63
100-1600-600-53008 Vehicle Repairs & Maint. 109.51
100-1600-600-57009 Insurance 3,207.05
100-1600-600-57011 Lease Payments 95.27
100-1600-600-57016 Professional Services 26,772.25
100-1600-605-51008 Workers' Comp Ins. 4,384.36
100-1600-605-51014 Safety Gear 410.78
100-1600-605-51017 Workers' Comp Ins-Retr… -359.10
100-1600-605-52003 Supplies 674.43
100-1600-605-52008 Postage 7.50
100-1600-605-52015 Vehicle Fuel 85.51
100-1600-605-53003 Repairs and Maintenance 1,876.37
100-1600-605-53008 Vehicle Repairs & Maint. 974.30
100-1600-605-57009 Insurance 5,763.01
100-1600-605-57011 Lease Payments 179.10
100-1600-610-51008 Workers' Comp Ins. 906.15
100-1600-610-51017 Workers' Comp Ins-Retr… -74.22
100-1600-610-52003 Supplies 2,635.07
100-1600-610-53003 Repairs and Maintenance 791.57
100-1600-610-55001 Utilities 3,112.47
100-1600-610-57009 Insurance 1,191.09
100-1600-610-57057 Pest Management 200.00
100-1600-620-52003 Supplies 1,662.49
100-1600-620-53003 Repairs and Maintenance 573.80
100-1600-620-55001 Utilities 2,490.18
100-1600-630-52003 Supplies 1,394.21
100-1600-630-53003 Repairs and Maintenance 217.39
100-1600-630-55001 Utilities 1,705.59
100-1600-650-53003 Repairs and Maintenance 176.16
100-1600-650-55001 Utilities 385.45
100-1600-670-52003 Supplies 5,814.19
100-1600-670-53003 Repairs and Maintenance 182.67
100-1600-670-55001 Utilities 2,066.40
100-1600-680-52003 Supplies 4,997.37
100-1600-680-53003 Repairs and Maintenance 2,887.33
100-1600-680-55001 Utilities 2,424.85
100-1600-685-55001 Utilities 42.38
100-1600-690-51008 Workers' Comp Ins. 8,062.31
100-1600-690-51014 Safety Gear 689.62
100-1600-690-51017 Workers' Comp Ins-Retr… -660.35
100-1600-690-52003 Supplies 116.60
100-1600-690-52009 Small Equipment 678.81
100-1600-690-52015 Vehicle Fuel 1,264.67
100-1600-690-53003 Repairs and Maintenance 25,137.82
100-1600-690-53007 Highway Entrance Signs 45.85
67 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 21 of 23
Account Summary
Account Number Account Name Payment Amount
100-1600-690-55006 Street Light Power 4,921.62
100-1600-690-57009 Insurance 10,597.48
100-1600-690-57011 Lease Payments 362.02
100-1600-690-57016 Professional Services 12,698.75
100-1600-700-51008 Workers' Comp Ins. 3,054.91
100-1600-700-51014 Safety Gear 60.89
100-1600-700-51017 Workers' Comp Ins-Retr… -250.21
100-1600-700-52003 Supplies 42.40
100-1600-700-57009 Insurance 4,015.52
100-1600-700-57011 Lease Payments 76.21
100-1600-700-57023 Street Tree Management 25,537.21
100-1600-710-55001 Utilities 4,728.25
100-1600-720-51008 Workers' Comp Ins. 2,457.87
100-1600-720-51014 Safety Gear 60.89
100-1600-720-51017 Workers' Comp Ins-Retr… -201.31
100-1600-720-52002 Membership Dues 485.14
100-1600-720-52003 Supplies 10.60
100-1600-720-57009 Insurance 3,230.75
100-1600-720-57011 Lease Payments 129.56
100-1600-720-57016 Professional Services - … 16,433.18
100-1600-720-57022 Street Sweeping 7,083.34
100-1600-720-57028 Underground Alert 111.74
100-1600-720-61007 Storm Water Permit 1,031.94
100-1600-720-70937 Annual Stormwater Rep… 832.38
100-20020 Due to CA Bldg Stnds C… 102.00
100-20024 Due to SMIP 412.73
100-20026 Due to Div St Architect 38.80
100-20036 Due to A/R Customer-Civ… 6,661.25
100-20037 Business Card Payable 21,616.56
100-21026 PERS ER Share UAL 250,414.60
100-23005 Alcohol/Liability Deposit 1,703.00
205-3500-804-53005 Open Space/Landscape … 15,421.48
205-3500-804-55001 Utilities 708.72
207-2700-807-56006 Law Enforcement Contra… 255,411.00
300-1600-600-70105 Projects -GEN FUND 45,849.98
300-2500-803-70105 Projects -MEASURE A 30,000.00
500-21026 PERS ER Share UAL 62,533.17
500-5100-105-51005 Retiree Medical/Dental/L… 911.08
500-5100-501-51008 Workers' Comp Ins. 17,449.99
500-5100-501-51012 Education 668.00
500-5100-501-51017 Workers' Comp Ins-Retr… -1,429.27
500-5100-501-52003 Supplies 3,497.31
500-5100-501-52004 Utility Bill Printing/Suppl… 1,266.56 500-5100-501-52008 Postage 18.75
500-5100-501-52014 Chlorination 6,557.71
500-5100-501-52015 Vehicle Fuel 2,749.90
500-5100-501-53003 Repairs and Maintenance 39,530.97
500-5100-501-53008 Vehicle Repairs & Maint. 206.78
500-5100-501-53010 Computer/Desktop Equi… 1,824.30
500-5100-501-55005 Power for Pumping 39,057.73
500-5100-501-55010 Purchased Water 9,191.62
500-5100-501-55013 Ground Water Charges 2,870.97
500-5100-501-57009 Insurance 22,937.10
500-5100-501-57010 Lab Fees 2,708.00
500-5100-501-57011 Lease Payments 544.93
500-5100-501-57016 Professional Services 4,963.01
500-5100-501-57024 Studies 33,813.00
500-5100-501-57028 Underground Alert 111.74
68 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 22 of 23
Account Summary
Account Number Account Name Payment Amount
500-5100-501-57064 IT Expenses - Water Fund 18,489.51
500-5100-501-57065 Property Insurance 11,307.00
500-5100-501-70851 SCADA Upgrades 2,856.75
500-5100-501-70852 River Well Development 1,055.00
501-21026 PERS ER Share UAL 156,873.23
501-5200-105-51005 Retiree Medical/Dental/L… 910.84
501-5200-502-51008 Workers' Comp Ins. 6,251.00
501-5200-502-51009 Employee Medical Exams 73.75
501-5200-502-51012 Education 75.46
501-5200-502-51017 Workers' Comp Ins-Retr… -512.00
501-5200-502-52003 Supplies 60.10
501-5200-502-52004 Utility Bill Printing/Suppl… 1,266.57 501-5200-502-52009 Small Equipment 372.19
501-5200-502-52015 Vehicle Fuel 377.30
501-5200-502-53003 Repairs and Maintenance 1,469.50
501-5200-502-53008 Vehicle Repairs & Maint. 755.54
501-5200-502-55001 Utilities 669.63
501-5200-502-57009 Insurance 8,216.61
501-5200-502-57011 Lease Payments 243.89
501-5200-502-57016 Professional Services 2,384.26
501-5200-502-57028 Underground Alert 115.13
501-5200-502-57064 IT Expenses - Sewer 11,758.03
501-5200-502-57065 Property Insurance 3,349.00
501-5300-105-51005 Retiree Medical/Dental/L… 912.58
501-5300-503-51008 Workers' Comp Ins. 13,471.78
501-5300-503-51009 Employee Medical Exams 191.25
501-5300-503-51012 Education 226.35
501-5300-503-51017 Workers' Comp Ins-Retr… -1,103.43
501-5300-503-52003 Supplies 1,001.00
501-5300-503-52008 Postage 18.75
501-5300-503-52009 Small Equipment 230.10
501-5300-503-52015 Vehicle Fuel 1,778.11
501-5300-503-53003 Repairs and Maintenance 7,604.18
501-5300-503-53008 Vehicle Repairs & Maint. 795.24
501-5300-503-55001 Utilities 62,483.00
501-5300-503-57009 Insurance 17,707.95
501-5300-503-57010 Lab Fees 2,345.00
501-5300-503-57011 Lease Payments 506.83
501-5300-503-57016 Professional Services 2,384.26
501-5300-503-57020 Sludge Disposal 12,610.00
501-5300-503-57064 IT Expenses - WWTP 15,715.38
501-5300-503-57065 Property Insurance 22,437.00
502-5000-850-35021 Fare Box Revenue -9,469.52
502-5000-850-52015 Vehicle Fuel 18,897.73
502-5000-850-56003 Wine Country Express 3,333.32
502-5000-850-56010 Transit Contract 128,895.39
502-5000-850-57001 Marketing & Advertising 8,656.91
502-5000-850-57011 Lease Payments 5,594.26
502-5000-850-57016 Professional Services 8,074.02
502-5000-850-57065 Property Insurance 190.00
700-1400-400-59016 SYVTBID Payments 103,076.40
700-1400-400-61003 City Admin Fee 2,103.60
803-5100-501-70105 Projects -WATER 141,172.49
804-5300-503-70105 Projects -WASTEWATER 89,281.45
Grand Total: 2,885,544.34
69 Expense Approval Report Payment Dates: 7/1/2024 - 8/31/2024 9/3/2024 12:05:51 PM Page 23 of 23
Project Account Summary
Project Account Key Payment Amount
**None** 2,765,265.74
City 506.83
Dist 108,271.76
PROP 68 11,500.00
VANDALISM 0.01
Grand Total: 2,885,544.34
70 CITY COUNCIL STAFF REPORT
AGENDA ITEM 6.d
Meeting Date: September 9, 2024
SUBJECT: Adopt Resolution No. 24-1270 Declaring the Intent of the City to be Reimbursed for Certain Capital Expenditures from the Proceeds of Indebtedness
PREPARED BY: Randy Murphy, City Manager
DISCUSSION:

As has been discussed many times before, the City is undertaking a major wastewater system improvement project that is essential for it to deliver efficient and safe service to the community. To incur obligations that are tax-exempt, which provides the lowest cost of borrowing to the City, the City needs to comply with certain IRS requirements. The IRS allows a bond issuer to use the proceeds of its bond issuance to reimburse expenditures made prior to the time bonds are issued, but only so long as the City expresses an intent to do so prior to the actual issuance.

Staff continues to explore other options, including USDA loans, Federal earmarks, potential grants, and others. That said, should the City determine that bond funding is the best option, this resolution is a necessary step so that it can include some of its preliminary expenses in the overall project cost. This reimbursement resolution is the required expression of intent and is needed if the City intends to use proceeds of tax-exempt obligations to reimburse itself for costs it actually pays prior to the issuance of the obligations. It then can use the tax-exempt proceeds to reimburse itself for costs of the project paid up to 60 days prior to the date the resolution is adopted, subject to certain limitations, the main one being: reimbursement (bond issuance) must occur not later than 18 months after the later of (i) the date on which the expenditure is paid, or (ii) the date on which the project is placed in service, but in no event more than 3 years after the expenditure was paid. No reimbursement resolution is required for reimbursement of soft costs (with a 20% limit for soft costs older than 60 days prior to the Resolution).

In order to reimburse from proceeds of the proposed tax-exempt obligations, the City has been advised by its municipal advisor that the City Council should adopt a resolution indicating the City’s intent to so reimburse. The proposed Resolution meets the IRS requirement enabling the reimbursement for prior expenditures. There is no consequence to the City if the obligations are ultimately not issued.

ALTERNATIVES:

Council may not approve the Resolution. This is not recommended, since, as further explained above, the Resolution gives the City greater flexibility if bond funding is determined to be the best option.

FISCAL IMPACT:

N/A
ATTACHMENTS:

A. Resolution No. 24-1270
71 RESOLUTION NO. 24-1270

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SOLVANG CALIFORNIA

DECLARING THE INTENT OF THE CITY TO BE REIMBURSED FOR CERTAIN

CAPITAL EXPENDITURES FROM THE PROCEEDS OF INDEBTEDNESS
WHEREAS, the City of Solvang (the “City”) intends to construct and install improvements to its Wastewater Treatment Plant (WWTP) that maintains and facilitates the City performing an essential governmental function (the "Project"); and
WHEREAS, the City may pay certain Capital Expenditures in connection with the Project (the "Expenditures") prior to the issuance of one or more series of tax-exempt obligations in the expected approximate principal amount of $15 million (the "Indebtedness") for the purpose of financing costs associated with the Project; and
WHEREAS, the City reasonably expects that some of the proceeds of the Indebtedness will be used to reimburse the City for the Expenditures; and
WHEREAS, Section 1.150-2 of the Treasury Regulations requires the City to declare its reasonable official intent to be reimbursed for prior Capital Expenditures made for the Project with proceeds of a subsequent borrowing.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOLVANG DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The City finds and determines that the foregoing recitals are true and correct.

SECTION 2. This declaration is made solely for the purpose of establishing compliance with the requirements of Section 1.150-2 of the Treasury Regulations and does not bind the City to make any expenditure, incur any indebtedness, or proceed with the Project.

SECTION 3. The City declares its official intent to use the proceeds of the Indebtedness to reimburse itself for Expenditures made on or after the date which is no more than 60 days prior to the date of adoption of this Resolution.

SECTION 4. The City will make a reimbursement allocation, which is a written allocation by the City that evidences the City's use of proceeds of the Indebtedness to reimburse itself for an Expenditure, no later than eighteen (18) months after the later of the date on which the expenditure is paid or the Project is placed in service or abandoned, but in no event more than three years after the date on which the Expenditure is paid.

SECTION 5. The City recognizes that exceptions are also available under the Treasury Regulations for certain "preliminary expenditures," costs of issuance, certain de minimis amounts, expenditures by "small issuers" (based on the year of issuance and not the year of expenditure) and expenditures for construction projects of at least five (5) years.

SECTION 6. This Resolution is effective immediately upon adoption.

SECTION 7. That the City Clerk shall certify to the passage and adoption of this Resolution and shall cause a certified copy to be filed in the book of original resolutions. 72 PASSED, APPROVED, AND ADOPTED on this 9th day of September, 2024. ______________________________
Mark Infanti, Mayor
APPROVED AS TO FORM: ATTEST:
____________________________ ______________________________ Chelsea O’Sullivan, City Attorney Annamarie Porter, City Clerk 73 STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA )ss

CITY OF SOLVANG )
I, Annamarie Porter, City Clerk of the City of Solvang, California do hereby certify that Resolution No. 24-1270 was passed and adopted by the City Council of the City of Solvang at a regular meeting of said City Council held on the 9th day of September 2024, and thereafter signed and approved by the Mayor and attested by the City Clerk, and that said resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Annamarie Porter, City Clerk
74 This Resolution shall take effect upon its adoption by this City Council.

PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF SOLVANG THIS ___ DAY OF _________ 2024 BY THE FOLLOWING ROLL CALL VOTE:

AYES:

NOES:

ABSENT:

ABSTAIN:
_
Mayor
ATTEST:
_____________________________
City Clerk
APPROVED AS TO FORM:
_____________________________
City Attorney
75 OFFICE OF EMERGENCY MANAGEMENT
4408 Cathedral Oaks Road, Santa Barbara, CA 93110

PRESS RELEASE
September 3, 2024
News Media Contact:

Kelsey Gerckens Buttitta
Communications Manager/Public Information Officer
Cell: (805) 319-9155
Email: [email protected]
Resilient Communities Begin with Everyday Disaster Preparedness Let’s Take Action During National Preparedness Month
(SANTA BARBARA, Calif.) – As September begins, Santa Barbara County has already seen its fair share of emergencies this year, including significant storms and flooding during the winter season, earthquakes, and very recently the Lake Fire. During National Preparedness Month, recognized annually in September, every community member is encouraged to take a few steps towards being better prepared for the next disaster.
“The County Office of Emergency Management works daily with community partners to plan and prepare for a variety of disasters,” said Director of the Office of Emergency Management Kelly Hubbard. “We know the value of early preparation in ensuring coordinated and timely response to our community needs and in September we ask our community to look closely at their personal, family, and community needs and do their own planning for disasters.” Whether you are someone with a well-planned evacuation route, go-bag, and family communication plan or you’re focusing on disaster preparedness for the first time, there is something everyone can do to be better ready for emergencies. • Make or Update Your Disaster Plan: Creating a disaster plan is as easy as having a conversation with your household about what you will do before, during, and after an emergency. Having discussions will empower your family to take control of their safety and survival during a disaster.
• Build or Refresh Your Disaster Supply Kit: Tailor your disaster supply kit to your household. Be sure to include basic items your household may need as well as any items for household members with medical needs or comfort items for kids. Make it an activity with your loved ones and see how many items you can find around your home and place in a bin in five minutes.
• Make Sure Your Pets Are Included: Although we can’t talk through our family’s emergency plan with our pets, it is still important to include them in your planning.

Remember to plan for your large animals, including transportation and sheltering in the event of an evacuation.
-MOREAgenda Item 6.e
76 • Meet Your Neighbors: During a disaster, knowing your neighbors and any special considerations they may have can be lifesaving.
• Sign Up For ReadySBC Alerts or Update Your Contact Information: To receive these emergency notifications from the County, you must sign up for alerts. If you’re already signed up, confirm or update your account information this month. Be sure to spell out your entire street address, this is a common reason that community members don’t receive alerts. If we can’t reach you, we can’t alert you.
• Get Familiar With ReadySBC.org: Learn more about local hazards and how to best prepare for yourself and your loved ones.
• Follow the County Office of Emergency Management on social media: During National Preparedness Month, we’ll be sharing information about preparing for specific types of emergencies. Follow us on X (formerly Twitter) and Facebook at @SBCountyOEM.

The Santa Barbara County Office of Emergency Management is responsible for the coordination of mitigation, preparedness, planning, response, and recovery activities related to county-wide emergencies and disasters. The OEM collaborates with public safety officials, city officials, and non-governmental partners throughout the year to increase preparedness and build resiliency throughout Santa Barbara County.
###
77 CITY COUNCIL STAFF REPORT
AGENDA ITEM 6.f
Meeting Date: September 9, 2024
SUBJECT: Adopt Resolution No. 24-1271, Approving, and Authorizing the City Manager to Execute, a Second Amendment to the Cooperation Agreement between the County of Santa Barbara and City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027) PREPARED BY: Chelsea O’Sullivan, City Attorney
DISCUSSION:

The City has participated in the Santa Barbara Urban County Community Development Block Grant (CDBG) program since 2007. Cities and smaller communities within the metropolitan area that do not qualify as metropolitan cities by the Federal Government may join the County in which the community is located for applications to qualify for CDBG funds creating a more comprehensive, and competitive countywide effort. CDBG funds may be used for the support of activities that provide decent housing and suitable living environments and expanded economic opportunities principally for persons of low and moderate-income. Currently the cities of Buellton, Carpinteria, Goleta, Lompoc, Santa Maria, and Solvang participate in the County’s Urban County CDBG program.

The County of Santa Barbara and Solvang entered into a Cooperative Agreement on May 26, 2015 to continue to allow the City to participate in the County’s Urban County CDBG program. The Cooperation Agreement is in effect for a three-year period and automatically renews for successive three-year periods unless the City opts out of the program.0F
1 On August 20, 2024 the United States Department of Housing and Urban Development (HUD) advised the County that the Cooperative Agreement needed to be amended to comply with HUD’s standards.

The Second Amendment before the Council today makes those required changes.

Staff recommends the City Council adopt Resolution No. 24-1271 to enable the City to continue participating in the Santa Barbara Urban County CDBG program.

ALTERNATIVES:

Decline to adopt Resolution No. 24-1271 and provide further direction to staff. This alternative action is not recommended as it would not allow the City and the County to make the required changes to the Cooperative Agreement in time to qualify for funding for the upcoming funding cycle.

FISCAL IMPACT:

Participation in the CDBG Program and the HOME Consortium enables the City to access funding opportunities which would not otherwise be available. Consequently, participation in these programs is a fiscal benefit to the City, with the only cost being staff time for participation in meetings to discuss funding opportunities.

ATTACHMENTS:

A. Resolution 24-1271
B. Second Amendment to the Cooperation Agreement
1 Note that due to this automatic renewal, the action the City Council took on July 8 to adopt the cooperative agreement for Fiscal Years 2024-2027 was not needed. As the County never executed that version of the Agreement, that action has no effect on this action.
78 RESOLUTION NO. 24-1271

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SOLVANG, CALIFORNIA

APPROVING, AND AUTHORIZING THE CITY MANAGER TO EXECUTE, A SECOND

AMENDMENT TO THE COOPERATION AGREEMENT BETWEEN THE COUNTY OF

SANTA BARBARA AND CITY OF SOLVANG FOR PARTICIPATION IN THE SANTA

BARBARA URBAN COUNTY COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) PROGRAM FOR THREE FEDERAL FISCAL YEARS (2025-2027)
WHEREAS, the Housing and Community Development Act of 1974, as amended “Pub. Law 93- 383, 42 USC 5301”, (the "Act"), provides that Community Development Block Grant, ("CDBG") funds may be used for the support of activities that provide decent housing and suitable living environments and expanded economic opportunities principally for persons of low- and moderate income, and; WHEREAS, the CDBG regulations issued pursuant to the Act provide that qualified urban counties must submit an application to the U.S. Department of Housing and Urban Development ("HUD") for funds, and that cities and smaller communities within the metropolitan area not qualifying as metropolitan cities may join the County in said application and thereby become a part of a more comprehensive countywide effort; and
WHEREAS, the County of Santa Barbara and the City of Solvang have participated in the HOME Consortium Program since 1994, the Santa Barbara Urban County Program since 2007, and the Emergency Solutions Grant (formerly Emergency Shelter Grant) Program since 2008; and WHEREAS, 24 CFR 570.307(a) sets forth requirements for the qualifying and requalifying of counties for the CDBG Urban County program, and that the current three- (3) year cycle is set to expire in 2024; and
WHEREAS, the County of Santa Barbara and Solvang entered into a Cooperative Agreement on May 26, 2015 to continue to allow the City to participate in County’s Urban County CDBG program County of Santa Barbara; and
WHEREAS, this Cooperative Agreement is in effect for a three-year period and automatically renews for successive three-year periods unless the City opts out of the Urban County CDBG program; and
WHEREAS, for the terms of 2019-2021, 2022-2024, and 2025-2027, the City did not notify the County of Santa Barbara of its desire to withdraw from the Urban County CDBG program, thereby renewing its participation in the Urban County CDBG program under the Cooperation Agreement; and WHEREAS the County of Santa Barbara Santa Barbara County has complied with all requirements for Counties seeking entitlement status under the CDBG program; and WHEREAS, on August 20, 2024, HUD advised the County of changes to the Cooperative Agreement which are required to meet the requirements for cooperation agreements set forth in Notice CPD 2024-2; and
WHEREAS, the Second Amendment to the Cooperation Agreement between the County of Santa Barbara and City of Solvang for Participation in the Santa Barbara Urban County CDBG Program for Three Federal Fiscal Years (2025-2027) makes the changes required to meet HUD’s requirements.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SOLVANG DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The Recitals set forth above are true and correct and are incorporated herein and adopted as findings in support of this Resolution.
79 SECTION 2. The City Council hereby approves, and authorizes the City Manager to execute, the Second Amendment to the Cooperation Agreement between the County of Santa Barbara and City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027).

SECTION 3. This Resolution is effective immediately upon adoption.

SECTION 6. The City Clerk shall certify to the passage and adoption of this Resolution and shall cause a certified copy to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 9th day of September, 2024.

__________________________________
Mark Infanti, Mayor
APPROVED AS TO FORM: ATTEST:
__________________________________ __________________________________ Chelsea O’Sullivan, City Attorney Annamarie Porter, City Clerk 80 STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA )ss

CITY OF SOLVANG )
I, Annamarie Porter, City Clerk of the City of Solvang, California do hereby certify that Resolution No. 24-1271 was passed and adopted by the City Council of the City of Solvang at a regular meeting of said City Council held on the 9th day of September 2024, and thereafter signed and approved by the Mayor and attested by the City Clerk, and that said resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________________
Annamarie Porter, City Clerk
81 SECOND AMENDMENT

TO THE COOPERATION AGREEMENT
Between
County of Santa Barbara
and
City of Solvang

For Participation in the Santa Barbara Urban
County Community Development Block Grant
(CDBG) Program for Three Federal Fiscal Years
(2025-2027)
82 Second Amendment
to the
Cooperation Agreement between the County of Santa Barbara and the City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027) This Second Amendment to the Cooperation Agreement between the County of Santa Barbara and the City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027) (“Amendment”) is made and entered into by and between the County of Santa Barbara, a political subdivision of the State of California (“COUNTY”), and the City of Solvang, a municipal corporation within COUNTY (“CITY”) with reference to the following:

Recitals
WHEREAS:

A. COUNTY and CITY are parties to that certain Cooperation Agreement between the County of Santa Barbara and the City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2016-2018) dated May 26, 2015, as amended by that certain First Amendment dated September 1, 2018 (as amended, the “COOPERATION AGREEMENT”); and
B. Section 2 Term and Automatic Renewal of the COOPERATION AGREEMENT contains the provision that the COOPERATION AGREEMENT automatically renews for each subsequent three-year term unless CITY provides written notice to COUNTY, in accordance with the dates and deadlines identified in the HUD CPD notices published annually for each CDBG qualification period, that CITY elects not to participate in a new qualification period; and C. In accordance with Section 2 of the COOPERATION AGREEMENT, for the terms of 2019-2021, 2022-2024, and 2025-2027, CITY received notice from COUNTY of its right to be excluded from the Urban County prior to the start of the next threeyear term; and D. For the terms of 2019-2021, 2022-2024, and 2025-2027, CITY did not notify COUNTY of its desire to withdraw from the Santa Barbara Urban County CDBG Program, thereby renewing its participation in the Santa Barbara Urban County 83 CDBG Program under the COOPERATION AGREEMENT; and
E. Section 2 of the COOPERATION AGREEMENT states, in part, “The Parties agree to adopt amendments to this Agreement incorporating any changes necessary to meet the requirements for cooperation agreements set forth in the Urban County Qualification Notice by HUD”; and
F. Section 2 of the COOPERATION AGREEMENT further states, “COUNTY’s Chief Executive Officer is hereby authorized to amend the COOPERATION AGREEMENT on behalf of COUNTY to make administrative changes or to incorporate any changes necessary to meet HUD’s requirements for cooperation agreements or as requested by HUD to comply with statutory requirements; provided however, that such changes will not alter the intent of the COOPERATION AGREEMENT”; and
G. On August 20, 2024, the U.S. Department of Housing and Urban Development (“HUD”) advised the County of changes to the COOPERATION AGREEMENT which are required to meet the requirements for cooperation agreements set forth in Notice CPD 2024-2; and
H. COUNTY and CITY desire to amend the COOPERATION AGREEMENT to comply with HUD’s standards as set forth in Notice CPD 2024-2.

NOW, THEREFORE, in consideration of the provisions, covenants and conditions set forth herein, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto agree to amend the COOPERATION AGREEMENT as follows:

1. COMPLIANCE WITH ACT AND REGULATIONS: Section 5 of the COOPERATION AGREEMENT is hereby amended by replacing Section 5 to read in its entirety as follows:

COUNTY and CITY shall comply with all applicable requirements of the Urban County’s certification as specified under Section 104(b) of Title I of the Act, as amended, in undertaking all acts under this Agreement, and shall take all actions necessary to conduct and administer the CDBG program in conformity with Title VI of the Civil Rights Act of 1964 and the implementing regulations at 24 CFR Part 1; Title VIII of the Civil Rights Act of 1968 (the Fair Housing Act), the implementing regulations at 24 CFR Part 100, and the duty to affirmatively further fair housing; Section 109 of Title I of the Act and the implementing regulations at 24 CFR Part 6, which incorporates Section 504 of the Rehabilitation Act of 84 1973 and the implementing regulations at 24 CFR Part 8, Title II of the Americans with Disabilities Act of 1990 and the implementing regulations at 28 CFR Part 35, the Age Discrimination Act of 1975 and the implementing regulations at 24 CFR Part 146, and Section 3 of the Housing and Urban Development Act of 1968; and other applicable laws, including but not limited to the National Environmental Policy Act of 1969 and the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970.

CITY agrees CDBG funding for activities in or in support of CITY are prohibited if CITY does not affirmatively further fair housing within its own jurisdiction or impedes COUNTY actions to comply with its fair housing certification.

2. OTHER REQUIREMENTS: Section 11(d) of the COOPERATION AGREEMENT is hereby amended by replacing Section 11(d) to read in its entirety as follows:

Parties to this Agreement understand and agree that they may not sell, trade, or otherwise transfer all or any portion of CDBG funds to a Metropolitan City, Urban County, unit of general local government, or insular area that directly or indirectly receives CDBG funds in exchange for any funds, credits, or non-Federal considerations, but must use such funds for activities eligible under Title I of the Housing and Community Development Act of 1974, as amended.

3. CITY AWARD OF CDBG FUNDS: Section 14 of the COOPERATION AGREEMENT is hereby amended by replacing Section 14 to read in its entirety as follows:

All other provisions of this Agreement notwithstanding, COUNTY retains final responsibility for selection of CDBG activities to be funded pursuant to this Agreement.

4. OTHER AGREEMENTS: Section 19 of the COOPERATION AGREEMENT is hereby amended by replacing Section 19 to read in its entirety as follows:

Pursuant to 24 CFR 570.501(b), CITY is subject to the same requirements applicable to subrecipients in the CDBG program, including the requirement set forth at 24 CFR 570.503 to execute a written subrecipient agreement prior to COUNTY disbursing any CDBG funds to CITY. In the event that CDBG funds are to be disbursed to CITY, COUNTY and CITY will first enter into a further 85 written agreement that contains these minimum requirements.

Said agreement shall remain in effect during any period that CITY has control over CDBG funds, including program income.

5. CERTIFICATION OF SIGNATORIES: Each of the signatories to this Amendment represents and warrants that such signatory is duly authorized to execute this Amendment, and that no additional signatures are required to bind such party to its terms and conditions, or to carry out any of such party’s duties or obligations hereunder. The parties hereto each represent and warrant that:
(a) This Amendment has been duly authorized, executed, and delivered by such party and constitutes the legal, valid, and binding obligation of such party.
(b) There are no actions, suits, or proceedings pending or, to the knowledge of such party, threatened against or affecting such party, at law or at equity or before any governmental authority that would impair such party's ability to perform its obligations under this Amendment. (c) The consummation of the transactions hereby contemplated and the performance of this Amendment will not result in any breach or violation of, or constitute a default under, any other contract or agreement to which CITY is a party or which is otherwise binding on CITY. CITY agrees that it shall provide to COUNTY, upon COUNTY’s request, evidence that the execution and delivery of this Amendment has been duly authorized by CITY.

6. EXECUTION IN COUNTERPARTS: This Amendment may be executed in any number of counterparts, and each of such counterparts shall for all purposes be deemed to be an original, and all such counterparts, or as many of them as the parties shall preserve undestroyed, shall together constitute one and the same instrument.

7. NO OTHER MODIFICATIONS: Except as set forth in Sections 1 through 4, above, this Amendment shall not modify or change any of the provisions of the COOPERATION AGREEMENT, and the parties to the COOPERATION AGREEMENT are bound by its provisions, as amended herein.
[Signatures appear on the following page]
86 IN WITNESS WHEREOF, COUNTY and CITY have executed this Second Amendment to the Cooperation Agreement between the County of Santa Barbara and the City of Solvang for Participation in the Santa Barbara Urban County Community Development Block Grant (CDBG) Program for Three Federal Fiscal Years (2025-2027) by their respective authorized officers as set forth below to be effective as of the first date fully executed by all of the parties hereto.

COUNTY OF SANTA BARBARA:

MONA MIYASATO

CLERK OF THE BOARD
By: ___________________________
Deputy Clerk
Date: ___________________________
CITY OF SOLVANG:

By: ___________________________
Randy Murphy
City Manager
Date: ___________________________
APPROVED AS TO FORM:

RACHEL VAN MULLEM

COUNTY COUNSEL
By: ___________________________
Deputy County Counsel
APPROVED AS TO FORM:

By: ___________________________
Chelsea O’Sullivan
City Attorney
87 CITY COUNCIL STAFF REPORT
AGENDA ITEM 6.g
Meeting Date: September 9, 2024
SUBJECT: Receive and file the City of Solvang’s biennial budget book for Fiscal Years 2024/25 and 2025/26.

PREPARED BY: Wendy Berry, Director Administrative Services DISCUSSION:

The 2024-2026 budget was adopted on June 24, 2024. However, with the timing of implementation and training of the new budget software, staff was unable to create the budget book by the June 24, 2024 City Council meeting when the budget was adopted. The new budget book is designed to be an online interactive tool for the public to use for accessing budgetary information. It also provides more transparency. City Council has already been presented with and approved all the budget numbers.

Staff continues to work with the vendor to correct some verbiage and to publish the online version. We will return at a future Council meeting with a demonstration when it is ready.

ALTERNATIVES:

None
FISCAL IMPACT:

None
ATTACHMENTS:

A. FY 2024-2026 Budget Book
88 89

TABLE OF CONTENTS
1) INTRODUCTORY SECTION Page
Elected Officials 1
List of Elected and Appointed Officials 2
City Manager Budget Message 3
Budget Highlights 5
Budget Process / Overview 8
Background 8
Budget Components 8
Accounting Structure 9
Budget Process / Calendar 10
Comparison of FY22-23 and 23/24 Budget vs FY 2024-26 Budget 11 Organizational Changes Overview 11
Organizational Chart 12
Economic/Policy/Legislative Issues Facing the City 12
Agency Request Funding 12
Solvang History / Community Profile 14
Strategic Goals and Strategies 16
Solvang Statistical Section 17
Financial Policies 20
2) FIVE YEAR FUND FORECASTS
General Fund Forecast Summary 23
Water Enterprise Fund Forecast Summary 29
Wastewater Enterprise Fund Forecast Summary 33
3) FUND BALANCE & REVENUE & EXPENDITURES BY FUND
General Fund (100) 368Government Impact Fees (200)
62 Traffic Safety (201) 65
Gas Tax (202) 68
Local Transportation (203) 71
Measure A (204) 74
Skytt Mesa LLMD (205) 77
Measure U 80
Water Fund (500) 83
Wastewater Fund (501) 88
90 Transit Fund (502) 94
Vehicle/Equipment Pool (600) 98
OPEB Trust Fund (650) 102
SYV Tourism Bus Imp Dist (700) 104
4) DEPARTMENT / PROGRAM SUMMARIES
Department / Program Structure 107
Administration 108
Public Works 113
Utilities 113
5) CAPITAL IMPROVEMENT PROGRAM FUNDING SOURCE OVERVIEW BY FUND
Description of Fund Revenue 120
Summary of 10-Year CIP Program for all Funds 123
General Fund 124
Water Fund 127
Wastewater Fund - Sanitary Sewer 129
Wastewater Treatment Plant 130
Transit Fund 131
7) APPENDIX
Glossary of Terms 132
Glossary of Acronyms 138
Budget Adoption 139
Amending Appropriation Limit 140
91 Elected Officals
92 List of Elected and
Appointed Officials
93 To the Honorable Mayor, Councilmembers and Residents of Solvang:

As I begin my second year as City Manager of this great community, I simultaneously embark on my first effort to compile the City’s biennial spending plan AKA budget. I share this responsibility with my excellent staff and the volunteer Ad Hoc Budget Committee. While the words ‘Thank You’ hardly seem adequate to express my gratitude for their combined efforts, I say it in multiple languages: Tak, Merci, Gracias, Danke, Grazie, Arigatou, Spasibo, Salamat, Obrigado, and Mahalo to each of you.

Overview
As many know, we began the process a few million dollars out of balance in the General Fund (projected FY 24/25 expenses over revenues). Since State law requires the City to adopt a balanced budget, and the utilization of fund balance to cover the deficit is not sustainable, staff began the unenviable task of reducing General Fund expenses. A portion of this was accomplished by allocating some costs to different funding sources. Some contracts were non-renewed, with the responsibility shifting to existing staff. The difficult decision to curtail grant distributions by some $300,000 was also implemented. At the end of the day, the single biggest factor was the Measure U Citizen Oversight Committee who provided their recommendation to use those funds to offset approximately half of the Sheriff’s law enforcement annual contract. The result is the proposed FY24/25 budget is balanced, with revenues slightly outpacing expenditures. While the primary focus is always the General Fund, all of the Enterprise Fund budgets and other Governmental Funds are also balanced. The General fund is projected to have surplus of approximately $355 thousand.

It is important to note, however, that the projected FY25/26 General Fund budget remains out of balance at this time. That said, the law does not require it to be balanced when we adopt FY 24/25. By way of reminder, there are many moving pieces in the budgeting process. Both revenue and expense estimates change all of the time. For example, the City Council recently decided to put a Transient Occupancy Tax (TOT) measure on the ballot to be decided by our residents in November. If passed by the voters, the measure would increase the existing TOT rate in the City from 12% to 14% and provide approximately an additional $1,000,000 in annual revenue. Additionally, the Measure U Committee intends to work with staff to identify opportunities to shift some existing General Fund expenses to Measure U. Staff also has a goal to leverage more state and federal grant opportunities to accomplish some of our larger projects instead of relying on our own funds.

Council Goals
The Council convened a public workshop on March 9 to establish their vision by which to guide the development of this budget. Several valuable goals were established, many of them centered around reducing the consequences of tourism on our community (parking, congestion, public safety) and enhancing city operations to improve public relations (better communication, streamlining permit processing, updating city codes/ordinances). To that end, in addition to filling a much-needed Management Analyst vacancy, a new administrative position was created to assist Planning & Public Works. Furthermore, we have implemented a new accounting software program called OpenGov that will provide a more transparent look at the City’s budget and will allow anyone to view online the abundance of financial information in a graphic format based on their own selected criteria. Many of the charts and graphs in this budget book were created using this new tool. Staff will demonstrate how this program works at an upcoming Council meeting.

Future Budget Challenges
As previously noted, while the upcoming fiscal year budget is balanced, at this time the next one is not. And the forecast only gets gloomier the further out we look. Continued inflationary pressures on everything from office supplies and utilities to salaries and benefits will expand the deficit, even as we utilize enhanced technologies like Artificial Intelligence (AI) to supplement staffing workload. Constant legislative and regulatory changes coming from both the state and federal governments that affect everything from housing requirements to water quality, many of them one-size-fits-all mandates, further erode our ability to maintain a balanced budget. All of that said, I and the rest of the City staff commit to spending your tax dollars wisely.

City Manager's
Budget Message
B
94 Summary
Fiscal year 2024/25 looks great. Staff is committed to finding ways to keep projected potential deficits in check while providing the best possible customer experience to our residents. I look forward to our combined futures with eager anticipation.

Yours in public service – RPM
95 Fiscal Years 2024-25 & 2025-26 Budget highlights
The proposed preliminary budgets for Fiscal Years 2024-25 and 2025-26 are balanced for all funds where ongoing revenue levels meet ongoing expenditures. The two major Enterprise Funds, Wastewater and Water, reflect newly adopted rates and assume financing for major Capital Improvement Program projects.

In Fiscal Year 2024-25, the Net Change in Financial Position for all City Funds is a increase of $1.7 Million. The Net Change in Financial Position for the General Fund is an increase of $355,000. This increase is mainly due to the contributions of Measure U funds.

In Fiscal Year 2025-26, the Net Change in Financial Position for all City Funds is a increase of $2.6 Million.  The Net Change in Financial Position for the General Fund is a decrease of $1.6 Million. This decrease is mainly due to Measure U funds not being allocated to the General Fund  at this time.

General Fund
Sources

GENERAL FUND
Taxes
Transient Occupancy Tax $4,754,000 $4,754,000
Property Tax $1,567,871 $1,567,871
Sales Tax $1,960,564 $1,960,564
TAXES TOTAL $8,282,435 $8,282,435
Fees for Services $701,385 $751,591
Rental/Lease Income $20,000 $20,000
Grants $434,355 $150,000
Miscellaneous Income $950 $950
Donations $1,000 $1,000
Overhead Contributions $724,525 $739,017
Events $12,000 $12,000
Interest Income $450,000 $400,000
Reimbursement/Transfers $305,622 $215,622
GENERAL FUND TOTAL $10,932,272 $10,572,615
SOURCES TOTAL $10,932,272 $10,572,615
Uses

GENERAL FUND
Personnel $4,251,064 $4,480,162
Supplies $306,594 $305,939
Repairs & Maintenance $281,676 $277,176
Equipment $5,000 $5,000
Utilities $275,550 $275,550
County/Other Contracted Services $1,586,842 $3,231,891
Budget Highlights

BUDGET SUMMARY
FY2025 FY2026
96 Services $2,783,319 $2,465,415
Hospitality/Wellness $8,000 $8,000
City Council - Agency Contributions $582,234 $436,575
Emergency Planning $27,735 $10,560
Taxes, Fees & Permits $22,727 $22,727
Finance Costs $8,500 $8,500
Capital Outlay $103,570 $105,043
Depreciation Expense $0 $0
Transfers $0 $0
Projects $324,000 $488,000
Miscellaneous Expense $10,500 $10,500
GENERAL FUND TOTAL $10,577,311 $12,131,038
USES TOTAL $10,577,311 $12,131,038
Net Change in Financial Position $354,961 -$1,558,423
All Other Funds
Sources
GOVERNMENT IMPACT FEES $58,595 $58,595
TRAFFIC SAFETY $5,050 $5,050
GAS TAX $321,968 $321,968
LOCAL TRANSPORTATION $98,663 $98,663
MEASURE A $520,374 $520,374
SKYTT MESA LLMD $228,524 $228,524
MEASURE U $1,780,000 $1,780,000
CAPITAL PROJECTS FUND $4,000 $4,000
WATER FUND $5,994,222 $6,314,527
WASTEWATER FUND $2,886,923 $3,274,578
TRANSIT FUND $2,238,303 $2,238,303
VEHICLE/EQUIPMENT POOL $193,169 $196,436
OPEB TRUST FUND $85,000 $85,000
SYV - TOURISM BUS IMP DIST $500,000 $500,000
GEN'L FIXED ASST ACCT GRP $0 $0
WATER CAPITAL PROJECTS $0 $0
WWTP CAPITAL PROJECTS $0 $0
TRANSIT CAPITAL FUNDS $0 $0
SOURCES TOTAL $14,914,791 $15,626,018
Uses
GOVERNMENT IMPACT FEES $10,000 $10,000
TRAFFIC SAFETY $5,050 $5,050
GAS TAX $118,122 $118,122
LOCAL TRANSPORTATION $35,000 $35,000
MEASURE A $123,000 $33,000
SKYTT MESA LLMD $234,780 $234,780
MEASURE U $2,700,000 $0
CAPITAL PROJECTS FUND $0 $0
WATER FUND $5,666,196 $6,285,214
WASTEWATER FUND $2,839,778 $2,897,736
TRANSIT FUND $1,312,181 $1,313,110
VEHICLE/EQUIPMENT POOL $57,000 $57,000
SYV - TOURISM BUS IMP DIST $510,000 $510,000
GEN'L FIXED ASST ACCT GRP $0 $0
WATER CAPITAL PROJECTS $0 $0
WWTP CAPITAL PROJECTS $0 $0
TRANSIT CAPITAL FUNDS $0 $0
USES TOTAL $13,611,107 $11,499,012
Net Change in Financial Position $1,303,684 $4,127,006

BUDGET SUMMARY
FY2025 FY2026

BUDGET SUMMARY
FY2025 FY2026
97 City Council has approved a significant capital improvement project for the wastewater treatment plant upgrade, specifically for Phase 2 which will be financed through debt.  A utility rate study was approved in 2022 to ensure that rate increases are gradually implemented every year when necessary instead of large increases . However, City Council has determined that the Phase 3 recycled water portion is not feasible at this time.  The fund balance will be maintained such that proposed rate increases will cover the debt payments, ensuring that the balance remains at no less than six months of operating expenditures as per the adopted fiscal policy. 98 Background
The City of Solvang is required to submit an annual budget, per municipal code 1-5A-4:F Powers & Duties: It shall be the duty of the City Manager to prepare and submit the proposed annual budget and the proposed annual salary plan to the City Council for its approval.

The Adopted Budget documents provide a more in depth view of the budget, including historical analysis of key revenues, budgets and staffing levels for all funds and departments, fiscal policies, fund summaries, and more.

This document has historically earned awards from the Government Finance Officers Association for its transparency of government, serving as a key information piece for the City and its finances and operations.

Beginning with the Fiscal Year 2020-21 budget development, the City transitioned to a two-year Financial Planning process. Two-year Financial Planning allows for a longer-term planning period to develop work programs to be accomplished over a two-year period. This methodology better corresponds to the duration of capital improvement projects.

This City’s two-year financial plan covers FY 2024-25 and FY 2025-26. The presented budget is for both operating and capital improvement program objectives expected to be achieved in the first and second years of the FY 2024- 25 and FY 2025-26 Financial Plan. As necessary, the City will prepare modifications to the second year of this twoyear budget (FY 2025-26) and present it to the City Council for ratification prior to July 1, 2025.

Budget Components
Financial Forecasting. Forecasting is an important part of the City’s budget decision making process and contributes to the long-term fiscal health of the city. Financial forecasts allow decision makers to make informed decisions for financial allocations and commitments while ensuring structural balance in the long run. Financial forecasts are prepared for each major operating fund and includes projections for both expenditures and revenues.

The forecasts also project available fund balance.  Each two-year Financial Plan begins with review of financial forecasts, which inform the City’s financial positions and availability of funds for allocation. Priorities and goals are developed through community engagement and the available funds are prioritized and allocated by City Council. These forecasts are presented later in the budget book in Section Two (Five-Year Fund Forecasts).

Operating Budget. The portion of the budget pertaining to daily operations and the delivery of basic governmental services refers to the operating budget. The City of Solvang is organized into three key operating functions, or Departments: Administration, Public Works, and Utilities. The Departments are then subdivided by the different Budget Process
and Overview
99 programs, or major responsibility areas within each Department. In all, the City of Solvang has 15 different Programs:

Administration Department
Programs – City Council, Administrative Services, Recreation, Information Technology, Planning and Building, Marketing/Tourism, and Public Safety/Law Enforcement.

Public Works Department
Programs – Engineering Division, Maintenance Division, Stormwater Management, and Transit.

Utilities Department
Programs – Water Supply and Distribution, Sewer Collection, Wastewater Treatment Plant (WWTP), and Groundwater Sustainability Agency.

Section Four of the budget book (Department / Program Summaries) presents more thorough information pertaining to the City’s departments and programs. In this section, each department includes a summarized narrative, list of prior year accomplishments, and organization chart. The divisions/programs narratives contain program descriptions, performance measures, summary of staffing levels, and expenditure details of three years (prior year actual, current year estimate, and proposed budget for next year).

Capital Improvement Program. The City of Solvang has extensive capital improvement needs. The City of Solvang utilizes a Capital Improvement Program (CIP) to serve as a funding plan for public improvements, and maintenance of existing infrastructure. Significant projects in the CIP are included in the areas of traffic improvement, parks, utilities, and facilities. Often, the planning, design and construction of capital improvement projects require different phases and are developed over multiple years. The City’s CIP program is another component of the budget, in addition to the City’s operating budgets.

While the CIP program designates projects to be completed during a 10-year span, it is important to review the CIP plan each year to verify that the program is aligned with the City’s operating programs and responsive to strategic goals and long-term plans. Annual update and adoption of the CIP is a vital component to its successful implementation and is a requirement of the portion of the Program funded by the Traffic Mitigation Fund.

Accounting Structure
Budgetary Basis of Accounting. The City of Solvang’s budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP) as applied to governmental agencies. The City utilizes modified accrual basis of accounting for governmental funds and accrual basis of accounting for enterprise funds. This basis of budgeting is the same basis of accounting used in the City’s audited financial statements, which are reported annually in a separate document.

Debt Obligations. The City currently has no outstanding debt obligations. However in the coming years, the City will need to address funding for Phase 2 of the Wastewater Treatment Plant upgrade. To finance this phase, the City plans to seek funding.  In fiscal year 21/22, the City implemented new rates based on a rate study which was an essential step to  secure the necessary funding.

Fund Structure. The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity with its own self-balancing set of accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions or limitations.
100
The General Fund pays for services including Law Enforcement Services, Library, Administrative services (including Information Technology), Parks & Recreation, Public Works Engineering, Maintenance and Capital Improvements, Code Enforcement, as well as portion of Planning & Building not recovered through fees for services. The City of Solvang is the third most dependent City on Transient Occupancy Taxes in the state of California.

The City’s utilities (Water and Wastewater) are funded by user fees. Water and Wastewater are enterprise funds that that support the City's most vital infrastructure. To ensure their sustainability, these funds should be self sufficient through regular reviews and adjustments of rates, covering both operational and capital improvement costs.

The City also manages several smaller funds, including special revenue funds like the Governmental Impact Fee Fund and internal service funds such as the Vehicle Equipment Fund. Sections detailing the City's major funds including General, Water and Wastewater as well as revenue and expenditures by all funds are presented later in the report.

Budget Process
The adoption of the City’s two-year financial plan and
annual budget represents the culmination of numerous
stakeholders and budget processes, as depicted
graphically to the right.

Budget Calendar
The following shows a depiction of the typical two-year budget adoption process.

January – February
City Manager meets with all staff and divisions of the City.

City Council holds Goal Setting and Strategic Planning Session open to the public every other year.

City Council sets policy for Agency Grants and City sends grant application to nonprofit organizations, with March 31st application deadline.

March – May
City Manager and Department Heads present City Council with Department and Division overviews, summarizing all the operations expenses, personnel expenses, and contract overviews. Administrative Services Division prepares personnel salary and benefit budget estimates based on current union contracts, benefit rates, and cost of living/performance increases. Staff meets with Budget Subcommittee and Measure U committee to review revenue and expenditures.

May - June
Preliminary Budget and Capital Improvement Plan presented to Budget Subcommittee and to Council June
The 10-Year Capital Improvement Plan (CIP) is presented to the Planning Commission to determine conformity with the City's  General Plan. Once determined for conformity, Planning Commission will adopt the 10-Year CIP by Resolution. Once adopted, the 10-Year CIP goes to the City Council for approval. The biennial budget inclusive of the  10-year CIP  goes before City Council for adoption, effective July 1. 101
Comparison of FY 2022-23 and 2023-24 Budget vs Proposed FY 2024-25 and 2025-26 budget
The Solvang City Council adopted a two-year financial plan, comprising the FY 2022-23 and FY 2023-24 budgets.

Below are some of the changes that are included in the proposed budgets for FY 2024-25 and 2025-26.

TOT  and Sales Tax revenues have stabilized since the COVID-19 pandemic in both FY 2022-23 and 2023-24 and exceed prior years revenues.  With the economy normalizing and inflation rising, the adopted budgets for FY 24/25 and FY 25/26 anticipate a slight revenue decrease.  A 3% decline is projected for FY 24/25 with similar expectations for FY 25/26.

In November 2022, the voters of the City of Solvang passed the "City of Solvang Local Control and Essential Services Measure" more commonly known as Measure U.  This measure imposed a 1% increase in sales tax and the proceeds from this increase are to be deposited into the City's General Fund to be used for such general municipal governmental purposes as the City Council shall direct.  The collection of this 1% increase began in March 2023 and the budgeted amount for FT 2023-24 was $2.0 million. The City received 22% higher than that amount because as a new tax, projections were based on actual receipts from April 2023 through February 2024.

Due to the economy and inflation, it is anticipated this revenue will also decrease and have budgeted an amount of $1.75 Million for both FY 2024-25 and FY 2025-26.  In FY 2024-25 some of the Measure U Funds will be used for senior services, law enforcement, recreation services, street repairs and fire safety. For FY 25-26 funds have not been determined on how they will be spent.

As part of the grant funding, the City has allocated $450,000 towards the design and construction of the new Solvang Senior Center facility and funds will be dispersed following groundbreaking .

Sheriff contract increased 30%.

All City Departments are fully staffed.

Organizational Changes Overview
In 2020, staff positions were consolidated and departments were merged .  In the 2022-23 budget,  the Administrative Services Director position was reinstated and a Marketing Manager position was created to assist with Tourism. In FY 23-24, City Council and the City Manager determined more staff was needed to perform the crucial services a City should provide, therefore began filling the vacant positions. The Parks and Recreation Department was reinstated . The Marketing and Events Manager position was changed to a Coordinator position and is overseen by the Parks and Rec Director.  Fulltime positions were filled in the Maintenance, Parks, Water and Wastewater Departments.

Below are some graphics showing the effects of the organizational changes from FY 2022-23 through FY 2025-26.

Full Time Employee (FTE) count will increase from 25.5 FTE in FY 2022-23 to 36.5 FTE in FY 2025-26.

36.5 Department in 2026
0 10
20 30
40 2024 2026
$6,588,714.00
Expenses in 2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
2025 2026
FTE data OBB
FTE Count FY 2022-23 through
FY 2025-26
Data Updated Jun 03, 2024, 9:43 PM
Total Personnel Expenses
Total FTE Expenses for FY 2024-
25 and FY 2025-26.

Data Updated Jul 30, 2024, 10:57 AM
102
Economic/Policy/Legislative issues facing the city
There are some factors of uncertainty that the City Council and the community should keep in mind with the proposed FY 2024-26 budget:

It is predicted California will stay out of  a drought through 2025 but the City continues our efforts to be water conscious  and conserve water.

1. The City is still seeking funding sources for the Phase 2 Wastewater Treatment Plant upgrade which estimated to cost $20 million.  The City will need to utilize financing to fund this project.

2. The current Law Enforcement Services Contract is set to expire on June 30, 2027.  The amount of this contract will increase year over year at a rate of at least 4.5%.  This amount can increase depending on changes that are made to the Deputy Sheriff's Association's (DSA) Memorandum of Understanding.

3. 4. The City has contracted with Clear Source to revaluate the City's fees.

5. Inflation remains elevated.

The City provides retirement benefits for full-time employees through CalPERS.  The City is looking at alternatives for funding the Unfunded Liability portion  which could potentially save in interest costs.

6. The City provides safe water to the residents but is constantly being challenged at the State level with more demanding and stringent testing requirements. The City keeps investigating cost effective treatment alternatives that meet the State's regulations.

7. The City is currently investigating how feasible it would be for the City's Wastewater treatment Plant to collect and treat the sewage from the Los Olivos Community Services District.

8. Agency Funding Requests
The Solvang City Council recognizes the importance of human services and programs and organizations that serve community residents. As part of the annual budget process and financial plan development, the City Council may consider appropriation of such funds as it deems prudent and reasonable to award grants to non-profit community service organizations. The grant funding process occurs every February 1st through March 31st of each year.  Grant funding is based on available funds.

The Solvang Senior Center and the Solvang Chamber of Commerce have contracted with the City to provide specific services to the residents of Solvang and are not included in grant funding.

The City also agreed to contribute $450,000 towards the construction for the new Solvang Senior Center. 103
The below graphic lists the approved agency funding for FY 2023-24 and  FY 2024-25. 104
Solvang History/
Community Profile
105
106
The City Council has set the following strategic goals and strategies for fiscal years 2024-2026 along with the departments responsible for each goal.

Analyze all parking improvement opportunities to relieve congestion and financial options. -Public Works/Planning Analyze limited uses in the Urban growth boundary for affordable and work force housing to meet State Law and community needs. - Planning
Identify all existing opportunities for affordable housing in TRC especially from “walkable” locations. - Planning Pursue Solvang becoming a regional Wastewater Treatment Provider. - Utilities Start process to update outdated codes and ordinances. - Planning Analyze means to improve police response and enforcement including private security, technology, and increased Sheriff services. - City Manager
Assess opportunities and financing to improve traffic, pedestrian, and bicycle circulation in general and especially on SR 246. - Planning/Public Works
Develop more local events to broaden and even out tourism activities. - Marketing Assess opportunities to support and use local organizations more effectively to meet community needs and volunteers. - Marketing
Streamline the entitlement and building process make it easier for residents and businesses to improve their property. - Planning
Evaluate market potential for expanding business meetings, retreats, and boutique conferences. - Marketing Explore BID to support downtown in a manner that would have Chamber support. - City Manager Analyze increased water storage and/or supply with additional and/or larger reservoirs and development of injection wells for ground water storage for drought years independently or with other water purveyors. - Utilities Assess Library needs, opportunities, and funding. - Administration Assess regional opportunities on use and development of water infrastructure. -Utilities Solvang Goals
and Strategies
107

CITY OF SOLVANG - STATISTICS
City Information:

Date of Incorporation: May 1, 1985
Date of Charter City Status: 2006
Form of Government: Council/Manager
Geographic Area: 2.4 square miles
Elevation: 505 ft
County: Santa Barbara
Composition of Population:

Solvang, CA Santa Barbara
County
California
Population
estimates, July 1,
2023
5,970 441,257 38,965,193
Age and Sex
Persons under 5
years

2.0% 6.0% 5.4%
Persons under 18
years

16.8% 22.2% 21.7%
Persons 65 years
and over

30.2% 17.1% 16.2%
Female persons,
percent

55.1% 50.0% 50.1%
Household
Information
Median Household
Income
$108,074 $92,332 $91,905
Median Value of
owner-occupied
housing units
(2018-2022)
$868,000 $714,800 $659,300
Owner Occupied
Housing (2018-
2022)

55.2% 52.8% 55.6%
Persons per household, (2018-
2022)

2.43 2.86 2.89
Education
High School
graduate, age 25+
years (2018-2022)

92.7% 82.1% 84.4%
Bachelor’s Degree
or higher age 25+
years (2018-2022)

36.9% 35.7% 35.9%
Ethnic Composition
White alone, not
Hispanic or Latino

63.8% 41.3% 34.3%
Hispanic or Latino 26.9% 48.5% 40.4%
Asian alone 2.7% 6.0% 16.5%
Black or African
American

3.3% 2.3% 6.5%
American Indian or
Alaska Native

0.0% 2.2% 1.7%
Native Hawaiian
and other Pacific
Islander

0.0% 0.3% 0.5%
Two or more races 13.2% 4.1% 4.3%
Solvang Statistical
Section
108
CITY INFRASTRUCTURE:

Water line
40 miles
Sewer line
32 miles
Streets
25 miles
Transit
Santa Ynez Valley Transit
Transportation
Mission Drive (Caltrans State Route 246) – Major east-west route Alisal Road – Primary/Secondary north-south arterial road Alamo Pintado Road – Primary north-south arterial road

CITY/COMMUNITY SERVICES
Parks
205 acres of parkland, recreational areas and city facilities that function as community gathering places. 3 active parks:

Hans Christian Andersen Park, Solvang Park, Sunny Fields Park 2 passive parks:

Creekside Place Park, Alisal Commons Park
Library
1 – Solvang Library (Operated by City of Goleta) Circulating items: 17,284 (books, audiobooks, DVD’s, magazines) Circulation: 57,060 (FY 23/24) Museums / Historical Missions
6 – Bethania Lutheran Church, Elverhoj, Hans Christian Andersen, Old Mission Santa Ines, Solvang Vintage Motorcycle, Wildling Schools
1 – Solvang School (Kindergarten – 8 Grade)
Hospitals
1 – Santa Ynez Valley Cottage Hospital
Fire Station
Station 30 (Operated by Santa Barbara County Fire District) Police Station
Solvang Substation (Operated by Santa Barbara County Sheriff) th

SOLVANG ECONOMY INFORMATION
Solvang
Business
Certificates
2018: 2019: 2020: 2021: 2022: 2023:
927 875 841 875 889 901
Solvang’s Ten Largest Principal Employers: Fiscal Year Ended June 30, 2023 109
Employer Name Number of
employees
Rank % of total City
employment
Industry
Alisal Guest Ranch &
Resort
350 1 11.29% Arts, entertainment, and recreation, and
accommodation and food services
Atterdag Village 187 2 6.03% Health care and social assistance Santa Ynez
Cottage Hospital
130 3 4.19% Health care and social assistance
New Frontiers
Market
95 4 3.06% Retail trade, and accommodation and food
services
Solvang Unified
School District
76 5 2.45% Educational services
Landsby/Mad & Vin 70 6 2.26% Accommodation and food services Valley Fresh Market 58 7 1.87% Retail trade, and accommodation and food services
Hotel Corque 56 8 1.81% Accommodation and food services Solvang Brewing Co. 46 9 1.48% Accommodation and food services; manufacturing
Vinland Hotel and
Lounge
30 10 0.97% Accommodation and food services
Source: City of Solvang Annual Comprehensive Financial Report, 2023 Key Characteristics of these employers are as follows:

Hospitality/food service, healthcare, and retail trade industries dominate the local economy from the standpoint of major privatesector employers. Hospitality/food service employers: Alisal Guest Ranch & Resort, Mad & Vin, Hotel Corque, and Solvang Brew (also a beverage manufacturer) are the primary dollar-importing businesses among those on the list. The School District is the largest public-sector employees. These major employers, taken together, constitute almost a third of total employment in Solvang 110

STRATEGIC GOALS AND FINANCIAL POLICIES

LONG-TERM FINANCIAL PLANNING
A.    Fiscal Forecasts
The City will evaluate long-term structural budget balance through development of five-year forecasts for all major operating funds, Capital Improvement Program, and Debt Service. The five-year forecasts will be analyzed and updated with each financial plan for most current trends in revenues and expenditures.

B.    Balanced Budget
The City will maintain a balanced budget for the Financial Plan. The budget is balanced when:

1.    The sum of estimated revenues and appropriated Fund Balances/Net Position is greater than or equal to appropriations.

2.        Operating Revenues and Transfers-In must fully cover Operating Expenditures/ Expenses, including debt service and Transfers-Out. Operating Expenditures/Expenses for the purposes of balancing the annual budget shall include that year’s contribution to capital Funds deemed required to maintain existing assets. Further, Operating Expenditures/ Expenses shall include the portion of Funds required to maintain the viability of internal service Funds for the purposes in which they were created.

3.    Minimum reserves policy levels must be maintained.

4.        The balancing of Operating Revenues and Operating Expenditures (as defined above) is a goal that should be applied over a period of time which extends beyond current appropriations. Temporary shortages or operating deficits can and do occur, but they shall not be tolerated as extended trends.

C.    Appropriations of One-Time Funds
One-time funds should only be applied to one-time appropriations. One-time funds are defined as:
a)    Over-realized revenues and expenditures savings between the budgeted appropriations and actual revenue and expenditures.
b)    Fund reserves above minimum policy requirements One-time appropriations are defined as:
a)    Investment in Capital Improvement Program
Financial Policies
111
b)    Paying down unfunded liabilities
c)    Appropriations toward short-term initiatives in alignment with long-term strategic goals.

FUND BALANCE RESERVE/ WORKING CAPITAL
Fiscal stability is an important factor to the City. The City desires to maintain a prudent level of financial resources to guard its stakeholders against service disruptions in the event of unexpected temporary revenue shortfalls or unpredicted one-time expenses. In addition, this policy is intended to document the appropriate reserve level to protect the City’s credit worthiness.

A.    General Fund

1.   The City will maintain a 50% reserve of the total general fund balance as a contingency to address unanticipated, non-reoccurring needs. It is the intent of the City to limit the use of the Contingency Reserve.

Reserves shall not normally be applied to recurring annual operating expenditures. Reserves may, however, be used to allow time for the City to restructure its operations in a deliberate manner (as might be required in an economic downturn), but such use will only take place in the context of an adopted long-term plan.

2.    The City shall establish and maintain a Capital Improvement Program (CIP) reserve equal to 50% of the total CIP expenditures planning over a five-year period. City shall review the funding level annually.

3.    The City’s top two General Fund revenues are Transient Occupancy Tax (TOT) and Sales Tax. These revenues constitute approximately 65% of the General Fund total revenue. The City shall set-up a General Fund Revenue Stabilization Reserve to smooth out impacts of economic fluctuations. In any fiscal year where TOT & Sales tax actual revenues are over-realized by more than 3% of budgeted amount and the amount collected is higher by 3% of the five-year preceding historic average, the City shall consider setting aside the over-realized revenue in the General Fund Revenue Stabilization Reserve.

B.    Enterprise Funds: Water Fund & Sewer Fund
Enterprise funds are a proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. The City shall apply one-time over-realized revenues and expenditure savings in a fiscal year toward building a working capital reserve to a minimum level of Working Capital in Enterprise Funds equivalent to six months of regular, ongoing operating expenses (except for Transit fund). The City shall achieve this reserve goal by Fiscal Year 2025-26.

CAPITAL IMPROVEMENT PROGRAM FUNDING
The City is committed to maintain the civic assets it already has in place. The City will add new assets or upgrade existing assets to accommodate the City’s long-term strategic goals and Council adopted plans, growth, and future public needs. The City will implement a formal and integrated with the Financial Planning approval process for projects in the long-term financial plan.

The City will develop and integrate a long-term Capital Improvement Plan funding plan with Financial Planning process and fiscal forecasts. The City’s Capital Improvement Funding Plan will include:

1.    Capital Improvement Program Fund which will set aside funds for Capital Improvement Program current and future funding needs.

2.    Capital Improvement Program funding needs will include replacement and maintenance of existing assets and addition of new assets in alignment with the City Council policies and adopted plans.

3.    When considering any new asset, the City will carefully consider its financial ability to operate and maintain the asset.
112

DEBT FINANCING
The City will consider the use of debt financing for one-time capital improvement project only when the project’s useful life will exceed the term of the financing. Additionally, the City will adhere to the following policies when evaluating debt financing feasibility:

1.    Debt Financing Revenue Sources
Capital improvements will be financed primarily through user fees, services charges, assessments, special taxes, land-based financings, or developer agreements when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

2.    Debt Capacity
a)    General Purpose Debt Capacity:

The City will carefully monitor its levels of general-purpose debt. Because the general purpose debt capacity is limited, it is important that the City only use general purpose debt financing for high-priority projects where the City cannot reasonably use other financing methods.
b)    Enterprise Funds Debt Capacity:

The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs. 113
Forecast
The General Fund is the City’s largest fund and is used to account for the revenues and expenditures that support most services commonly associated with local government, including administration, public works, planning and building, parks and recreation, and tourism. The City depends heavily on Tourism to generate revenue. The City of Solvang general fund revenues are derived from Transient Occupancy Taxes, Sales Tax, Property Tax, Fees for Services, Overhead Contributions from the Enterprise Funds, Interest Income and Transfers from Special Revenue Funds. These revenues fund the general operating government activities as well as the capital improvement and infrastructure needs not otherwise funded through business activities of Enterprise Funds.

The Forecast provides City Council, key stakeholders, and the public information about the City’s financial resources to facilitate discussion and decision-making regarding the General Fund budget.

Transient Occupancy Tax (TOT) is the largest revenue source of the City.  TOT makes up 48% of the City's General Fund revenue. The TOT increased 7% from FY 22/23, even though occupancy decreased. The 7% increase from FY 22/23 is primarily attributed to the reopening of a hotel that had been closed for remodeling, along with subsequent rate increases by hotels.

The average TOT occupancy for FY 23/24 was 70%, down 3% from FY 22/23, and 7% from FY 21/22 but surge from 59% in FY 20/21. Although occupancy had a surge from  FY 20/21, TOT is expected to decline slightly in the next year as the economy normalizes following the post-COVID recovery.

Sales Tax cash receipts decreased in the 4th quarter March 2023 through February 2024 by 4.2% due to the normalization of the post-COVID recovery period. Sales Tax is projected to decrease 3% in FY 24/25, however sales tax cash receipts are conservatively projected to increase by 1.6%-2.3% annually over the next five years, as indicated by AvenuInsights, the City's sales tax analytics company.

According  to Visit California,  International travel will increase by double digits and that the City will see a flattening in Domestic travel and spending for 2025.

Beginning in FY 2026-27, Transient Occupancy Tax  is projected to increase at an annual rate of 1-2%, while Property Tax is forecasted to increase 3% annually.

Revenue Assumption Highlights
Transient Occupancy Tax, Sales Tax, and Property Tax constitute approximately 80% of all General Fund revenues.

General Fund
114
Transient Occupancy Tax (TOT):  Occupancy tax total revenue collected increased at an average rate of 5.1% over the last five fiscal years.  This increase is due to the net effect of the closure and recovery from the COVID-19 pandemic.  Forecasts are conservative as tourism has reached near maximum levels.  For FY 2024-25, TOT is expected to decrease by 3%.

Sales Tax: Sales Tax is approximately 18% of the total General Fund revenues.  Sales Tax total revenue collected has been increasing at an average of 7.2% cumulatively over the last five fiscal years. Sales Tax forecasts are also being conservative with a decrease of 3% in FY 2024-25 and a slight increase in FY 25/26 of 2%.

Property Tax: Property Tax is approximately 14% of the total General Fund Revenues.  Property Tax total revenue collected has been increasing at an average of 5% over the last five fiscal years.  Property Tax forecasts are projected to fare better than TOT and Sales Tax, it is forecasted to increase by 6% in FY 2024-25.

Transient Occupancy Tax Growth by
Year
Sales Tax Growth by Year
Tourists come to Solvang throughout the entire year,
but especially during the summer months.  The graph
above shows the trend since the record low collections
of FY 2019-20 when stay-at-home orders forced hotels
to be closed during the COVID-19 pandemic.

Like Transient Occupancy Tax, Sales Tax was affected
in FY 2019-20 due to the COVID-19 pandemic.  The
graph above shows a similar trend, as Sales Tax
collections rebounded to record setting levels in FY
2021-22.

Property Tax Growth by Year
The graph to the right shows Property Tax Growth by
year.  In FY 2023-24, Property Tax was budgeted to
have a significant decrease in collections.  Early
estimates suggest that this decrease will not be nearly as steep as originally budgeted.
115
Revenues
Revenues
Taxes
Transient Occupancy Tax
Transient Occupancy Tax $6,308,112 $4,900,000 -22% $4,753,000 -3% $4,753,000 0% TOT Penalties $3,325 $0 -100% $1,000 – $1,000 0%
TRANSIENT OCCUPANCY TAX TOTAL $6,311,438 $4,900,000 -22% $4,754,000 -3% $4,754,000 0% Property Tax $1,754,910 $1,474,254 -16% $1,567,871 6% $1,567,871 0% Sales Tax $1,980,622 $2,021,200 2% $1,960,564 -3% $1,960,564 0% TAXES TOTAL $10,046,96
9 $8,395,454 -16% $8,282,435 -1% $8,282,435 0%
Fees for Services $869,932 $602,805 -31% $701,385 16% $751,591 7% Rental/Lease Income $51,128 $20,000 -61% $20,000 0% $20,000 0% Grants $974,465 $256,355 -74% $434,355 69% $150,000 -65% Miscellaneous Income $32,100 $4,950 -85% $950 -81% $950 0% Donations $1,000 $0 -100% $1,000 – $1,000 0%
Overhead Contributions $696,388 $710,316 2% $724,525 2% $739,017 2% Events $17,538 $11,000 -37% $12,000 9% $12,000 0%
Interest Income $277,376 $45,000 -84% $450,000 900% $400,000 -11% Reimbursement/Transfers $748,217 $214,422 -71% $305,622 43% $215,622 -29% REVENUES TOTAL $13,715,112 $10,260,30
1 -25% $10,932,272 7% $10,572,615 -3%
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 116
Revenues
Amount
Taxes
Fees for Services
Rental/Lease Inco…
Grants
Miscellaneous Inc…
Donations
Overhead Contrib…
Events
Interest Income
Reimbursement/T…
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 $0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Data Updated: Jul 30, 2024, 10:29 AM
Expenditures
Expenses
Personnel $2,788,020 $3,833,510 37% $4,251,064 11% $4,480,162 5% Supplies $205,012 $270,239 32% $306,594 13% $305,939 0% Repairs & Maintenance $455,393 $570,898 25% $281,676 -51% $277,176 -2% Equipment $4,102 $5,000 22% $5,000 0% $5,000 0%
Utilities $265,424 $285,150 7% $275,550 -3% $275,550 0% County/Other Contracted Services $2,400,780 $2,591,452 8% $1,586,842 -39% $3,231,891 104% Services $2,314,696 $2,545,975 10% $2,783,319 9% $2,465,415 -11% Hospitality/Wellness $7,195 $8,000 11% $8,000 0% $8,000 0% City Council - Agency Contributions $1,098,530 $1,162,487 6% $582,234 -50% $436,575 -25% Emergency Planning $513 $10,960 2,036% $27,735 153% $10,560 -62% Taxes, Fees & Permits $12,629 $20,350 61% $22,727 12% $22,727 0% Finance Costs $5,647 $2,700 -52% $8,500 215% $8,500 0%
Capital Outlay $102,750 $30,000 -71% $103,570 245% $105,043 1% Depreciation Expense – $0 – – – $0 –
Transfers $1,439,859 $1,239,297 -14% $0 -100% $0 –
Projects $39,234 $40,000 2% $324,000 710% $488,000 51%
Miscellaneous Expense $17,911 $6,000 -66% $10,500 75% $10,500 0% EXPENSES TOTAL $11,157,697 $12,622,018 13% $10,577,311 -16% $12,131,038 15% Expenses
Amount
Personnel
Supplies
Repairs & Mainte…
Equipment
Utilities
County/Other Con…
Services
Hospitality/Wellne…
City Council - Age…
Emergency Planni…
Taxes, Fees & Pe…
Finance Costs
1/2
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 $0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Data Updated: Jul 30, 2024, 10:29 AM
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 117
Expenditure assumptions
The following categories in the General Fund Expenditures carry the most significant impacts on the General Fund net financial position.

Pension Unfunded Liability
The City provides employees with pension benefits through a contract with California Public Employee’s Retirement System (CalPERS). In 2016, the CalPERS Board adopted a policy with a lower anticipated rate of return, thus significantly increasing required pension contributions to the City. The amount required to be paid toward unfunded liabilities to CalPERS will grow from $262 thousand in Fiscal Year 2019-20 to $470 thousand in Fiscal Year 2024-25. Rates will continue to increase through fiscal year 2027-28 and additional increases may apply based on CalPERS Board policy decisions to address unfunded liabilities.

County Contracted Services
The City of Solvang contracts with the County of Santa Barbara for Law Enforcement, Library, and Animal Services.

For Fiscal Year 2021-22, the Santa Barbara County Sheriff’s office presented increases ranging from 30 to 40 percent to the contract cities. The cities had disputed the increase due to unreasonable changes to the calculation methodology.  In FY 23/24 the cities agreed to a 4 year contract for law enforcement services. The comparative costs have increased from FY 21/22 $1.8 million to $2.9 million in FY 23/24  and $3.1 million FY 24/25 . These costs are subject to a minimum annual escalator cost of 4.78%.

Capital Improvement Program (CIP)
The City adopts a 10-Year Capital Improvement Program plan annually. The CIP is developed along with the operating budget process to meet the City’s overall priories in alignment with short and long-term plans and fiscal considerations. This forecast includes assumptions for CIP allocations based on the presented CIP plan.

The FY 24/25 Budget includes several studies to update the Emergency Plan and the Alisal Bridge Repair study from 2012.  The proposed Capital Improvement Program for FYs 2024-26 Financial Plan is aligned with City Council Goals. Projects include improvements to City parks, replace and install facility generators, parking lot and road repairs and maintenance, water and wastewater facilities upgrades and maintenance.

Salary & Benefits Operating Expenditures
The forecast assumes 4% annual increases in salaries in FY 25/26 and then 10% annual increase in benefits  in the outer years, which would include Cost of Living Increases, general increases in healthcare and other insurance and 118
step-increases.

Other Operating Expenditures
The forecasts assume 3% inflation on cost of operating expenditures. 119
Forecast
The Water Enterprise Fund is a proprietary type of fund used to report an activity for which a fee is charged to external users for goods or service. The Water Fund revenues are derived from water charges for providing the services. The City of Solvang conducted a water rate study during FY 2021-22, which was approved by the City Council in June 2022. The new rates took effect August 1, 2022. The following forecasts reflect these proposed rate increases. Previously, the City of Solvang water fees have not been raised since 2016.  The approved Water rates are listed in the graphics below.

The City has a three tiered rate structure that went into effect with the Stage 2 drought in 2021.  In October 2023, the State of California was officially out of the drought due to heavy rains in the winter of 2022 and 2023. The City purchased 829 acre feet of State Water in FY 23/24.

The City still has an agreement with Santa Barbara County to purchase Table-A water, however the timeline of the purchase is still unknown.

State water repairs and maintenance costs are projected to increase due to the age and life expectancy of the pipeline and pump stations.

The Water Fund reserves are projected to meet the ongoing expenditures and capital improvement projects with the adopted rate schedule.

Water Enterprise
Fund
120
Revenue Assumption Highlights
Water charges  are the funding source for the Water Fund. Enterprise funds are business activity funds that are structurally balanced by funding all operating and capital expenditures through charges to customers. General Fund allocations can be applied to fund Enterprise Funds activities, but this practice limits the availability of General Fund sources to provide with general governmental activity core services both for operations and investment in capital. In the past the City of Solvang allocated General Fund dollars to fund the Water Fund activities.

Water Revenue by Year
The graph to the right shows the forecasted Wastewater
revenues.  As mentioned above, this forecast is based
on the fee study that was conducted in FY 2021-22.

Revenues

WATER FUND
Revenues
Fees for Services $44,005 $20,100 -54% $20,100 0% $20,100 0% Rental/Lease Income $16,341 $18,000 10% $18,000 0% $18,000 0% Grants – $0 – $0 – $0 –
Water and Sewer $5,062,440 $5,521,105 9% $5,825,112 6% $6,145,417 5% Miscellaneous Income $32,892 $17,010 -48% $17,010 0% $17,010 0% Interest Income $129,771 $12,000 -91% $112,000 833% $112,000 0% Reimbursement/Transfers $90,486 $2,000 -98% $2,000 0% $2,000 0% REVENUES TOTAL $5,375,934 $5,590,215 4% $5,994,222 7% $6,314,527 5% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 121
Revenues
Amount

WATER FUND
Fees for Services
Rental/Lease Inco…
Grants
Water and Sewer
Miscellaneous Inc…
Interest Income
Reimbursement/T…
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 $0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
Data Updated: Jul 31, 2024, 10:28 AM
Expenditures

WATER FUND
Expenses
Personnel $643,005 $854,646 33% $888,401 4% $931,439 5% Supplies $84,184 $92,900 10% $120,625 30% $154,757 28%
Repairs & Maintenance $191,074 $226,700 19% $229,900 1% $229,900 0% Equipment – $0 – – – $0 –
Utilities $2,286,268 $2,503,423 9% $2,702,369 8% $2,647,415 -2% Services $237,318 $242,324 2% $649,444 168% $419,228 -35% Taxes, Fees & Permits $27,823 $25,090 -10% $30,090 20% $30,090 0% Finance Costs $14,602 $10,000 -32% $15,000 50% $15,000 0% Capital Outlay -$838,783 $31,000 -104% $61,767 99% $62,603 1% Depreciation Expense $354,443 $361,000 2% $361,000 0% $361,000 0% Transfers $880,253 $1,764,128 100% $0 -100% $0 –
Projects $116,479 $1,217,366 945% $297,000 -76% $1,117,000 276% Miscellaneous Expense $306,932 $304,539 -1% $310,600 2% $316,782 2% EXPENSES TOTAL $4,303,598 $7,633,116 77% $5,666,196 -26% $6,285,214 11% Expenses
Amount

WATER FUND
Personnel
Supplies
Repairs & Mainte…
Equipment
Utilities
Services
Taxes, Fees & Pe…
Finance Costs
Capital Outlay
Depreciation Exp…
Transfers
Projects
1/2
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 -$2M
$0
$2M
$4M
$6M
$8M
$10M
Data Updated: Jul 31, 2024, 10:28 AM
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 122
Expenditure assumptions
The following categories in the Water Fund carry the most significant impacts on the Water Fund net financial position.

State and Purchased Water Payments
The forecast is based on the State Water payment forecast developed by the Central Coast Water Authority.  The Central Coast Water Authority forecast is based on costs associated with the State water delivery system to the City.

Pension Unfunded Liability
The City provides employees with pension benefits through a contract with California Public Employee’s Retirement System (CalPERS). In 2016, the CalPERS Board adopted a policy lower anticipated rate of return, thus significantly increasing required pension contributions to the City. The amount required to be paid toward unfunded liabilities to CalPERS will grow from $262 thousand in Fiscal Year 2019-20 to $506 thousand in Fiscal Year 2025-26. Rates will continue to increase through fiscal year 2029-30 and additional increases may apply based on CalPERS Board policy decisions to address unfunded liabilities.

Salaries & Benefits Operating Expenditures
The current Memorandum of Understanding (MOU) with Teamsters Union Local 986 as a term that expires on June 30, 2026. This MOU includes Cost of Living increases of 4% annually.  This forecast assumes the 4% annual increase will continue.
123
Forecast
The Wastewater Enterprise Fund is a proprietary type
of fund used to report an activity for which a fee is
charged to external users for goods or services. The
Wastewater Fund revenues are derived from
wastewater charges for providing the services. The City of Solvang conducted a wastewater rate study during
FY 2021-22, which was approved by the City Council in
June 2022. The new rates  took effect August 1, 2022.

The following forecasts reflect these proposed rate
increases. The City of Solvang wastewater fees have not been structurally updated since 2011 and are listed on
the graphic to the right.

Operational costs are increasing due to inflation.  Phase 2 of the wastewater treatment plant upgrade is still
being designed.  The City will seek debt financing to
pay for the upgrade.  The City's wastewater rates are
expected to cover the annual debt payment. The City's
capital improvement projects for sewer and wastewater
are funded through reserves.

Revenue Assumption Highlights
Wastewater charges: are the funding source for the Wastewater Fund.  Enterprise funds are business activity funds that are structurally balanced by funding all operating and capital expenditures through charges to customers.

Wastewater Revenue by Year
The graph to the right shows the forecasted Wastewater
revenues.  As mentioned above, this forecast is based
on the fee study that was conducted in FY 2021-22.

Wastewater Enterprise
Fund
124
Revenues
Revenues
Fees for Services $37,648 $14,824 -61% $14,824 0% $14,824 0% Grants – $0 – $0 – $0 –
Water and Sewer $1,904,535 $2,128,910 12% $2,501,399 17% $2,889,054 15% Miscellaneous Income $10,972 $5,500 -50% $5,500 0% $5,500 0% Interest Income $35,631 $5,000 -86% $65,000 1,200% $65,000 0% Reimbursement/Transfers $589,223 $582,200 -1% $300,200 -48% $300,200 0% REVENUES TOTAL $2,578,009 $2,736,434 6% $2,886,923 5% $3,274,578 13% Revenues
Amount
Fees for Services
Grants
Water and Sewer
Miscellaneous Inc…
Interest Income
Reimbursement/T…
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 $0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
Data Updated: Jul 31, 2024, 10:28 AM
Expenditures
Expenses
Personnel $861,039 $1,123,787 31% $1,127,112 0% $1,177,113 4% Supplies $47,685 $59,340 24% $77,675 31% $77,675 0%
Repairs & Maintenance $60,258 $83,388 38% $107,270 29% $107,270 0% Equipment – $0 – – – $0 –
Utilities $239,345 $285,750 19% $286,750 0% $286,750 0% Services $187,401 $278,775 49% $272,033 -2% $271,676 0% Taxes, Fees & Permits $31,621 $33,900 7% $36,600 8% $36,600 0% Finance Costs $14,602 $10,000 -32% $10,000 0% $10,000 0% Capital Outlay -$145,127 $0 -100% $47,832 – $48,765 2%
Depreciation Expense $494,637 $505,000 2% $505,000 0% $505,000 0% Transfers $254,048 $2,118,922 734% $0 -100% $0 –
Projects -$500 $0 -100% – – $0 –
Miscellaneous Expense $357,716 $362,270 1% $369,506 2% $376,887 2% EXPENSES TOTAL $2,402,724 $4,861,132 102% $2,839,778 -42% $2,897,736 2% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 125
Expenses
Amount
Personnel
Supplies
Repairs & Mainte…
Equipment
Utilities
Services
Taxes, Fees & Pe…
Finance Costs
Capital Outlay
Depreciation Exp…
Transfers
Projects
1/2
Actuals - FY2023 Adopted - FY2024 Proposed FY25 - FY2025 Proposed FY26 - FY2026 -$1M
$0
$1M
$2M
$3M
$4M
$5M
$6M
Data Updated: Jul 31, 2024, 10:28 AM
Expenditure assumptions
The following categories in the Wastewater Fund carry the most significant impacts on the Wastewater Fund net financial position.

Pension Unfunded Liability
The City provides employees with pension benefits through a contract with California Public Employee’s Retirement System (CalPERS). In 2016, the CalPERS Board adopted a policy lower anticipated rate of return, thus significantly increasing required pension contributions to the City. The amount required to be paid toward unfunded liabilities to CalPERS will grow from $262 thousand in Fiscal Year 2019-20 to $506thousand in Fiscal Year 2025-26. Rates will continue to increase through fiscal year 2029-30 and additional increases may apply based on CalPERS Board policy decisions to address unfunded liabilities.

Salaries & Benefits Operating Expenditures
The current Memorandum of Understanding (MOU) with Teamsters Union Local 986 as a term that expires on June 30, 2026. This MOU includes Cost of Living increases of 4% annually.  This forecast assumes the 4% annual increase will continue.
126
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
GENERAL FUND $8,198,602 $10,932,272 $10,577,311 $8,553,563 $10,572,615 $12,131,038 $6,995,140 AMOUNT $8,198,602 $10,932,272 $10,577,311 $8,553,563 $10,572,615 $12,131,038 $6,995,140 Revenues
Revenues
1000 - Council
130 - County Contracted Services
31016 - Certify Proof of Correctn – $0 – – – – –
31018 - Finger Printing – $0 – – – – –
31019 - Towed Vehicle Admin Fee – $0 – – – – –
31020 - Report Copy Fee – $0 – – – – –
31026 - Rentals-Sheriff Security – $0 – – – – –
31031 - Grant Revenue-Sheriff's – $0 – – – – –
35007 - IndnGaming-CommResDeputy – $0 – – – – –
130 - COUNTY CONTRACTED SERVICES TOTAL – $0 – – – – –
1000 - COUNCIL TOTAL – $0 – – – – –
1100 - Administration
120 - Administration
30001 - Transient Occupancy Tax $6,308,112 $4,900,000 -22% $4,753,000 -3% $4,753,000 0% 30012 - TOT Penalties $3,325 $0 -100% $1,000 – $1,000 0% 30003 - Property Transfer Tax $65,707 $64,298 -2% $70,728 10% $70,728 0% 30004 - Property Tax Current Sec. $946,304 $804,007 -15% $884,408 10% $884,408 0% 30005 - Property Tax Curr. Unsec. $60,170 $22,632 -62% $24,897 10% $24,897 0% 30006 - Property Tax-Prior Years $4,106 $26,400 543% $29,040 10% $29,040 0% 30007 - Prop Tax-Homeowner's Relf $3,452 $3,800 10% $4,180 10% $4,180 0% 30008 - Property Tax-Misc. $45 $5,000 10,894% $5,000 0% $5,000 0% 30009 - Property Taxes-Supplmntl $39,100 $15,000 -62% $16,500 10% $16,500 0% 30010 - Prop Tax-Supp Rev Augmnt – $0 – $0 – $0 –
30011 - Prop Tax - In Lieu Local Sales Tax – $0 – $0 – $0 – 30013 - Motor Vehicle Excess License Fee $5,966 $4,000 -33% $4,000 0% $4,000 0% General Fund
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 127
43002 - Property Tax - In Lieu of VLF $630,058 $529,117 -16% $529,118 0% $529,118 0% 30002 - Sales Tax $1,980,622 $2,021,200 2% $1,960,564 -3% $1,960,564 0% 31001 - Franchise-Hlth Sanitation $111,561 $63,000 -44% $85,000 35% $85,000 0% 31002 - Franchise-Gas Company $30,523 $17,000 -44% $35,000 106% $35,000 0% 31003 - Franchise-Comcast Cable $87,434 $80,000 -8% $80,000 0% $80,000 0% 31004 - Franchise-PG&E $80,769 $73,000 -10% $80,000 10% $80,000 0% 31010 - Business Certificate $31,033 $26,000 -16% $26,000 0% $26,000 0% 31032 - BC-Disibility Access Fee $2,744 $3,000 9% $3,000 0% $3,000 0% 31033 - Firearms License $185 $80 -57% $160 100% $160 0% 31038 - Admin Fee Revenue – $0 – $0 – $0 –
31041 - Cannabis Applications/Appeals $5,240 $0 -100% $0 – $0 – 32001 - Rental Income – $0 – $0 – $0 –
32002 - Telephone Booth Rental – $0 – $0 – $0 –
35027 - SB 90-State Mandate Reimb – $0 – $0 – $0 –
35029 - Grant Revenue $863,558 $150,000 -83% $150,000 0% $150,000 0% 35030 - SB 90 Mandate Interest Reimbursement – $0 – $0 – $0 – 38001 - Miscellaneous Income $6,883 $700 -90% $700 0% $700 0% 38002 - Fines & Penalties $50 $4,000 7,900% $0 -100% $0 – 38003 - Material Delivery Agreement $25,168 $0 -100% $0 – $0 – 39001 - Donations – $0 – $0 – $0 –
40001 - Water Overhead Contribution $297,097 $303,039 2% $309,100 2% $315,282 2% 40002 - Wastewater Overhead Contribution $104,499 $106,589 2% $108,721 2% $110,896 2% 40003 - WWTP Overhead Contribution $250,177 $255,181 2% $260,285 2% $265,491 2% 40004 - Transit Overhead Contribution $44,615 $45,507 2% $46,419 2% $47,348 2% 41000 - Special Events Revenue $11,753 $8,000 -32% $8,000 0% $8,000 0% 41001 - Centennial Revenues – $0 – $0 – $0 –
42001 - Interest Income $277,376 $40,000 -86% $450,000 1,025% $400,000 -11% 42003 - CD Interest Income – $5,000 – $0 -100% $0 –
42004 - Housing Assistance Interest
Income – $0 – $0 – $0 –
43001 - Bus Imp Dist Assmt – $0 – $0 – $0 –
43003 - Forfeited Deposits $1,846 $800 -57% $2,000 150% $2,000 0% 43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds $252,297 $0 -100% $0 – $0 –
43006 - Sale of Stock – $0 – $0 – $0 –
43008 - Collection Acct Recovery $840 $200 -76% $200 0% $200 0% 43010 - Refunds & Voids – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In $0 $0 – $0 – $0 –
43021 - Accts Payable Discounts $296 $250 -16% $250 0% $250 0% 43022 - Opening Entry-A/R Adjust – $0 – $0 – $0 –
43025 - Emerg. Medical Response – $0 – $0 – $0 –
43029 - CalOES Reimbursement $69,567 $0 -100% $0 – $0 – 120 - ADMINISTRATION TOTAL $12,602,47
9 $9,576,799 -24% $9,927,270 4% $9,891,762 0%
121 - Information Technology (IT)
43019 - Transfers In – $0 – $0 – $0 –
121 - INFORMATION TECHNOLOGY (IT) TOTAL – $0 – $0 – $0 – 400 - Tourism Activities – $0 – $0 – $0 –
860 - State Funding – $0 – $0 – $0 –
1100 - ADMINISTRATION TOTAL $12,602,47
9 $9,576,799 -24% $9,927,270 4% $9,891,762 0%
1200 - Planning & Building
220 - Econcomic Development
40014 - Contributions – $0 – $0 – $0 –
220 - ECONCOMIC DEVELOPMENT TOTAL – $0 – $0 – $0 –
200 - City Planning
31009 - Conveyance-Animal/Street – $400 – $400 0% $400 0% 31011 - Traffic Mitigation Fees – $0 – $0 – $55,206 –
31013 - Misc Permit Fee $110,911 $70,000 -37% $70,000 0% $70,000 0% 31014 - Plan Check – $0 – $0 – $0 –
31015 - Plans & Specs – $0 – $0 – $0 –
31025 - Code Enforcement Fee $1,900 $5,000 163% $5,000 0% $0 -100% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 128
31029 - EIR Rezone -$1,222 $0 -100% $0 – $0 –
31035 - Development Fees $51,635 $50,000 -3% $50,000 0% $50,000 0% 35029 - Grant Revenue $110,907 $106,355 -4% $106,355 0% $0 -100% 38001 - Miscellaneous Income – $0 – $0 – $0 –
42001 - Interest Income – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43019 - Transfers In – $0 – $0 – $0 –
200 - CITY PLANNING TOTAL $274,131 $231,755 -15% $231,755 0% $175,606 -24% 210 - Building
31014 - Plan Check $1,090 $40,000 3,568% $40,000 0% $40,000 0% 31036 - Building Permits $167,506 $70,000 -58% $70,000 0% $70,000 0% 38001 - Miscellaneous Income – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
210 - BUILDING TOTAL $168,597 $110,000 -35% $110,000 0% $110,000 0% 1200 - PLANNING & BUILDING TOTAL $442,728 $341,755 -23% $341,755 0% $285,606 -16% 1300 - Parks and Recreation
300 - Administration
35029 - Grant Revenue – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
39001 - Donations – $0 – $0 – $0 –
43003 - Forfeited Deposits – $0 – $0 – $0 –
43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
300 - ADMINISTRATION TOTAL – $0 – $0 – $0 –
310 - HCA Park
31007 - Park Reservation Fee $10,650 $10,000 -6% $10,500 5% $10,500 0% 35029 - Grant Revenue – $0 – $178,000 – $0 -100%
39001 - Donations – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
310 - HCA PARK TOTAL $10,650 $10,000 -6% $188,500 1,785% $10,500 -94% 320 - Solvang Park
31007 - Park Reservation Fee $125 $375 200% $375 0% $375 0% 320 - SOLVANG PARK TOTAL $125 $375 200% $375 0% $375 0% 330 - Sunny Fields
31007 - Park Reservation Fee $12,330 $8,500 -31% $13,500 59% $13,500 0% 35029 - Grant Revenue – $0 – $0 – $0 –
39001 - Donations – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
330 - SUNNY FIELDS TOTAL $12,330 $8,500 -31% $13,500 59% $13,500 0% 340 - Common Areas
38001 - Miscellaneous Income – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
340 - COMMON AREAS TOTAL – $0 – $0 – $0 –
350 - Recreation
31008 - Recreation Fees – $0 – $0 – $0 –
31024 - Buellton Recreation Reimb – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
39001 - Donations – $0 – $0 – $0 –
43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
350 - RECREATION TOTAL – $0 – $0 – $0 –
360 - Adult Sports
31008 - Recreation Fees $20,450 $10,000 -51% $21,000 110% $21,000 0% 39001 - Donations – $0 – $0 – $0 –
360 - ADULT SPORTS TOTAL $20,450 $10,000 -51% $21,000 110% $21,000 0% 365 - Youth Programs
31008 - Recreation Fees $49,469 $20,000 -60% $50,000 150% $50,000 0% 31040 - Discounts -$510 -$400 -22% -$400 0% -$400 0%
39001 - Donations – $0 – $0 – $0 –
365 - YOUTH PROGRAMS TOTAL $48,959 $19,600 -60% $49,600 153% $49,600 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 129
370 - Adult Programs
31008 - Recreation Fees $9,028 $8,000 -11% $13,000 63% $13,000 0% 39001 - Donations – $0 – $0 – $0 –
370 - ADULT PROGRAMS TOTAL $9,028 $8,000 -11% $13,000 63% $13,000 0% 375 - Special Events
31008 - Recreation Fees $5,764 $25,000 334% $25,000 0% $25,000 0% 31040 - Discounts – -$150 – -$150 0% -$150 0%
38001 - Miscellaneous Income – $0 – $0 – $0 –
39001 - Donations $1,000 $0 -100% $1,000 – $1,000 0%
375 - SPECIAL EVENTS TOTAL $6,764 $24,850 267% $25,850 4% $25,850 0% 390 - Buellton Partnership
30002 - Sales Tax – $0 – $0 – $0 –
31008 - Recreation Fees $5,854 $5,000 -15% $5,000 0% $5,000 0% 31024 - Buellton Recreation Reimb $30,692 $2,000 -93% $2,000 0% $2,000 0% 39001 - Donations – $0 – $0 – $0 –
40010 - OH Contrib-Buellton Rec – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
390 - BUELLTON PARTNERSHIP TOTAL $36,546 $7,000 -81% $7,000 0% $7,000 0% 1300 - PARKS AND RECREATION TOTAL $144,851 $88,325 -39% $318,825 261% $140,825 -56% 1400 - Tourism
400 - Tourism Activities
43020 - Transf from Spec Revenue $11,199 $10,000 -11% $10,000 0% $10,000 0% 400 - TOURISM ACTIVITIES TOTAL $11,199 $10,000 -11% $10,000 0% $10,000 0% 410 - Tourism Events
39001 - Donations – $0 – $0 – $0 –
41001 - Centennial Revenues – $0 – $0 – $0 –
41002 - Special Olympics Host City Contributions – $0 – $0 – $0 – 41003 - Tourism Revenues $350 $0 -100% $1,000 – $1,000 0% 43018 - Transfer from Reserves – $0 – $0 – $0 –
410 - TOURISM EVENTS TOTAL $350 $0 -100% $1,000 – $1,000 0% 1400 - TOURISM TOTAL $11,549 $10,000 -13% $11,000 10% $11,000 0% 1600 - Public Works/Engineering
700 - Street Trees
38001 - Miscellaneous Income – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
700 - STREET TREES TOTAL – $0 – $0 – $0 –
600 - PW - Engineering
31013 - Misc Permit Fee $4,467 $7,000 57% $7,000 0% $7,000 0% 31014 - Plan Check – $0 – $0 – $0 –
31015 - Plans & Specs – $0 – $0 – $0 –
31035 - Development Fees $21,280 $0 -100% $0 – $0 –
35001 - Grant-Recycling – $0 – $0 – $0 –
35002 - Grant -CDBG – $0 – $0 – $0 –
35029 - Grant Revenue – $0 – $0 – $0 –
38001 - Miscellaneous Income – $250 – $250 0% $250 0%
41000 - Special Events Revenue $5,435 $3,000 -45% $3,000 0% $3,000 0% 42001 - Interest Income – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43012 - LLMD Admin Reimbursement $24,000 $12,000 -50% $12,000 0% $12,000 0% 43019 - Transfers In $230,000 $30,000 -87% $0 -100% $30,000 – 600 - PW - ENGINEERING TOTAL $285,182 $52,250 -82% $22,250 -57% $52,250 135% 605 - PW - Maintenance
31035 - Development Fees – $0 – $0 – $0 –
35029 - Grant Revenue – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
41000 - Special Events Revenue – $0 – $0 – $0 –
42001 - Interest Income – $0 – $0 – $0 –
43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
605 - PW - MAINTENANCE TOTAL – $0 – $0 – $0 –
610 - Veterans' Memorial Building
32004 - Veteran's Bldg Rental $51,127 $20,000 -61% $20,000 0% $20,000 0% 43005 - Insurance Refunds – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 130
43018 - Transfer from Reserves – $0 – $0 – $0 –
610 - VETERANS' MEMORIAL BUILDING TOTAL $51,127 $20,000 -61% $20,000 0% $20,000 0% 620 - City Hall
35003 - Grant-Indian Gaming – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
39001 - Donations – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
620 - CITY HALL TOTAL – $0 – $0 – $0 –
630 - Municipal Annex
43005 - Insurance Refunds – $0 – $0 – $0 –
630 - MUNICIPAL ANNEX TOTAL – $0 – $0 – $0 –
640 - Elverhoj
43005 - Insurance Refunds – $0 – $0 – $0 –
640 - ELVERHOJ TOTAL – $0 – $0 – $0 –
650 - Visitors' Center
43005 - Insurance Refunds – $0 – $0 – $0 –
650 - VISITORS' CENTER TOTAL – $0 – $0 – $0 –
670 - Restroom #1
43005 - Insurance Refunds – $0 – $0 – $0 –
670 - RESTROOM #1 TOTAL – $0 – $0 – $0 –
680 - Restroom #3
43005 - Insurance Refunds – $0 – $0 – $0 –
680 - RESTROOM #3 TOTAL – $0 – $0 – $0 –
685 - 1641 Oak Street
43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
685 - 1641 OAK STREET TOTAL – $0 – $0 – $0 –
690 - Roads
31034 - Copenhagen Sidewalk Asses – $0 – $0 – $0 –
35003 - Grant-Indian Gaming – $0 – $0 – $0 –
35004 - Grant-HSIP – $0 – $0 – $0 –
35029 - Grant Revenue – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
40014 - Contributions – $0 – $0 – $0 –
43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43020 - Transf from Spec Revenue $123,172 $126,172 2% $246,172 95% $126,172 -49% 43026 - State Aid - Rembursement – $0 – $0 – $0 –
690 - ROADS TOTAL $123,172 $126,172 2% $246,172 95% $126,172 -49% 710 - PW - Parking Lots
31037 - Elec Charg Stn Revenue $19,024 $10,000 -47% $10,000 0% $10,000 0% 32002 - Telephone Booth Rental – $0 – $0 – $0 –
32003 - Lease Income $1 $0 -100% $0 – $0 –
710 - PW - PARKING LOTS TOTAL $19,025 $10,000 -47% $10,000 0% $10,000 0% 720 - Storm Water Program
43020 - Transf from Spec Revenue $35,000 $35,000 0% $35,000 0% $35,000 0% 720 - STORM WATER PROGRAM TOTAL $35,000 $35,000 0% $35,000 0% $35,000 0% 714 - Description pending
43019 - Transfers In – $0 – $0 – $0 –
714 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
1600 - PUBLIC WORKS/ENGINEERING TOTAL $513,505 $243,422 -53% $333,422 37% $243,422 -27% 1500 - Inactive
000 - Undesignated
31013 - Misc Permit Fee – $0 – – – – –
31014 - Plan Check – $0 – – – – –
31023 - Inspection Fees – $0 – – – – –
31035 - Development Fees – $0 – – – – –
35029 - Grant Revenue – $0 – – – – –
38001 - Miscellaneous Income – $0 – – – – –
39001 - Donations – $0 – – – – –
42001 - Interest Income – $0 – – – – –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 131
43005 - Insurance Refunds – $0 – – – – –
43018 - Transfer from Reserves – $0 – – – – –
43023 - Strike Team-Other – $0 – – – – –
43024 - Strike Team Reimb-Payroll – $0 – – – – –
000 - UNDESIGNATED TOTAL – $0 – – – – –
1500 - INACTIVE TOTAL – $0 – – – – –
REVENUES TOTAL $13,715,11
2 $10,260,30
1 -25% $10,932,272 7% $10,572,615 -3%
FY 2024-25
Taxes: 75.76%
$8,282,435.00
Overhead Contributions: 6.63%
$724,525.00
Fees for Services: 6.42%
$701,385.00
Interest Income: 4.12%
$450,000.00
Grants: 3.97%
$434,355.00
Reimbursement/Transfers: 2.80%
$305,622.00
Rental/Lease Income: 0.18%
$20,000.00
Taxes
Overhead Contrib…
Fees for Services
Interest Income
Grants
Reimbursement/T…
Rental/Lease Inco…
Events
Other
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Taxes: 78.34%
$8,282,435.00
Fees for Services: 7.11%
$751,591.00
Overhead Contributions: 6.99%
$739,017.00
Interest Income: 3.78%
$400,000.00
Reimbursement/Transfers: 2.04%
$215,622.00
Grants: 1.42%
$150,000.00
Rental/Lease Income: 0.19%
$20,000.00
Taxes
Fees for Services
Overhead Contrib…
Interest Income
Reimbursement/T…
Grants
Rental/Lease Inco…
Events
Other
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 132
Expenditures
Expenses
0000 - Undesignated
000 - Undesignated
43030 - Transfer Out to Capital Fund $1,439,859 – -100% – – – – 000 - UNDESIGNATED TOTAL $1,439,859 – -100% – – – –
0000 - UNDESIGNATED TOTAL $1,439,859 – -100% – – – –
1000 - Council
100 - Council Activities
51000 - Salaries $37,900 $37,200 -2% $37,200 0% $37,200 0% 51002 - FICA $2,914 $2,846 -2% $2,846 0% $2,846 0%
51003 - Retirement – $0 – $0 – $0 –
51004 - OPEB - Other Post Employement Benefits – $0 – $0 – $0 – 51005 - Cafeteria Plan – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $836 $1,500 79% $1,345 -10% $1,255 -7% 51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $7,822 $8,000 2% $8,000 0% $8,000 0%
51017 - Workers' Comp Ins-Retrospective Bal Pmt $8 -$27 -442% -$110 307% -$105 -5% 51019 - Long Term Disability – – – $168 – $168 0%
51020 - Retirement - ER Pd 8% EE Share – – – $0 – $0 –
51021 - Retirement - PERS UAL – – – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share – – – $0 – $0 – 51030 - Housing Allowance – – – $0 – $0 –
51031 - Cell Phone Allowance – – – $0 – $0 –
51035 - Overtime – – – $0 – $0 –
51040 - Specialty Pays – – – $0 – $0 –
52001 - Centennial Celebration – $0 – $0 – $0 –
52002 - Membership Dues $6,252 $6,500 4% $6,500 0% $6,500 0% 52003 - Supplies $1,084 $1,500 38% $1,500 0% $1,500 0%
53010 - Computer/Desktop Equipment – $0 – $0 – $0 –
54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
56009 - LAFCO $3,704 $3,800 3% $3,800 0% $3,800 0%
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $1,842 $2,209 20% $1,770 -20% $1,650 -7% 57012 - Legal Fees – $0 – $0 – $0 –
57014 - Muni Code Codification $6,727 $8,000 19% $18,000 125% $22,000 22% 57015 - Printing and Publishing $1,746 $2,000 15% $3,000 50% $3,000 0% 57016 - Professional Services $11,883 $10,000 -16% $12,000 20% $12,000 0% 57024 - Studies – $0 – $0 – $0 –
57041 - Legal Expense ID#1 – $0 – $0 – $0 –
57045 - Special Legal – $0 – $0 – $0 –
58001 - Council Hospitality $7,195 $7,000 -3% $7,000 0% $7,000 0% 59017 - Councilmember Fees – $0 – $0 – $0 –
59019 - Elections $18,726 $7,000 -63% $18,000 157% $2,000 -89% 61005 - Property Tax Admin Fee – $0 – $0 – $0 –
61006 - Property Tax SB County – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63002 - Audio/Video System $28,453 $30,000 5% $30,000 0% $30,000 0% 70022 - Economic Development – $0 – $0 – $0 –
70105 - Projects $24,110 $20,000 -17% $30,000 50% $30,000 0% 70800 - Henry Skytt Memorial – $0 – $0 – $0 –
100 - COUNCIL ACTIVITIES TOTAL $161,203 $147,528 -8% $181,019 23% $168,814 -7% 105 - Retiree Costs
51004 - OPEB - Other Post Employement Benefits – $0 – $0 – $0 – ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 133
51005 - Cafeteria Plan $337 $0 -100% $0 – $0 –
105 - RETIREE COSTS TOTAL $337 $0 -100% $0 – $0 –
110 - Special Agency
59046 - Viking Charities – – – $3,159 – $0 -100%
59000 - Agency Grant Funding – $0 – $0 – $0 –
59001 - SYV Fruit&VegetableRescue $10,000 $15,000 50% $5,000 -67% $0 -100% 59002 - Valley Wind Ensemble – $0 – $0 – $0 –
59003 - Atterdag Villg/Luth Home – $0 – $10,000 – $0 -100% 59004 - Elverhoj Museum $35,000 $40,000 14% $40,000 0% $40,000 0% 59005 - Solvang School $5,000 $6,000 20% $3,000 -50% $0 -100% 59006 - Solvang Theaterfest $100,000 $50,000 -50% $0 -100% $0 – 59008 - Animal Rescue Team – $0 – $0 – $0 –
59009 - People Helping People $12,500 $20,000 60% $0 -100% $0 – 59013 - Senior Center $130,000 $70,000 -46% $60,000 -14% $0 -100% 59021 - SB County Sheriff's Benevelent Posse – $0 – $0 – $0 – 59022 - Santa Ynez Valley Botanic Garden – $0 – $0 – $0 – 59023 - Solvang Third
Wednesday/Chamber of Commerce – $0 – $0 – $0 –
59024 - Wilding Museum – $0 – $0 – $0 –
59025 - SYV Community Aquatics Foundation – $0 – $0 – $0 – 59027 - Rotary Club of the Santa Ynez
Valley – $25,000 – $25,000 0% $25,000 0%
59028 - Jodi House Brain Injury Support Center – $0 – $0 – $0 – 59029 - PCPA -Pacific Conservatory Theatre – $0 – $0 – $0 – 59030 - SYV Master Chorale – $0 – $0 – $0 –
59031 - United Way of SB County – $0 – $0 – $0 –
59032 - Zaca Center Preschool – $0 – $0 – $0 –
59033 - Atterdag at Home $20,000 $20,000 0% $0 -100% $0 – 59034 - Nature Track Foundation – $0 – $0 – $0 –
59035 - SYV Boys Baseball League – $0 – $0 – $0 –
59036 - SYV Historical Museum – $0 – $0 – $0 –
59037 - SYV Senior Citizens Foundation- Buellton Senior Cen – $0 – $0 – $0 – 59038 - SYV Therapeutic Riding Program $2,500 $10,000 300% $5,000 -50% $0 -100% 59039 - Allan Hancock College – $0 – $0 – $0 –
59040 - SYV Wine Country Rodeo – $0 – $0 – $0 –
59041 - Figueroa Mountain Gran Fondo – $0 – $0 – $0 –
59042 - Bethania Lutheran Church – $10,000 – $4,000 -60% $0 -100% 59043 - Santa Ynez Pirate Football – $0 – $0 – $0 –
59044 - Madi's Treasure Box $2,500 $0 -100% $0 – $0 –
59045 - Solvang Rotary – – – $9,500 – $0 -100%
110 - SPECIAL AGENCY TOTAL $317,500 $266,000 -16% $164,659 -38% $65,000 -61% 130 - County Contracted Services
56001 - Law Enforcement Services – $0 – $0 – $0 –
56004 - Mental Health Assmt Team $2,568 $3,000 17% $3,000 0% $3,000 0% 56005 - Community Resource Deputy – $0 – $0 – $0 –
56006 - Law Enforcement Contract $2,316,108 $2,500,000 8% $1,493,503 -40% $3,136,593 110% 56007 - Law Enforcement Overtime – $0 – $0 – $0 –
56011 - Animal Control $47,820 $49,652 4% $51,539 4% $53,498 4% 56012 - Solid Waste – $0 – $0 – $0 –
56014 - County Fire Services – $0 – $0 – $0 –
56015 - Grant Expense-Sheriff – $0 – $0 – $0 –
56016 - Santa Barbara County 211
Program – $0 – $0 – $0 –
57036 - Engineer's Fees – $0 – $0 – $0 –
59011 - Library $184,855 $192,250 4% $184,855 -4% $184,855 0% 130 - COUNTY CONTRACTED SERVICES TOTAL $2,551,351 $2,744,902 8% $1,732,897 -37% $3,377,946 95% 120 - Administration
51000 - Salaries – – – $0 – $0 –
51002 - FICA – – – $0 – $0 –
51003 - Retirement – – – $0 – $0 –
51005 - Cafeteria Plan – – – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 134
51008 - Workers' Comp Ins. – – – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – – – $0 – $0 – 51019 - Long Term Disability – – – $0 – $0 –
51020 - Retirement - ER Pd 8% EE Share – – – $0 – $0 –
51021 - Retirement - PERS UAL – – – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share – – – $0 – $0 – 51030 - Housing Allowance – – – $0 – $0 –
51031 - Cell Phone Allowance – – – $0 – $0 –
51035 - Overtime – – – $0 – $0 –
51040 - Specialty Pays – – – $0 – $0 –
57009 - Insurance – – – $0 – $0 –
120 - ADMINISTRATION TOTAL – – – $0 – $0 –
131 - Description pending
63005 - Capital Equipment – $0 – $0 – $0 –
131 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
1000 - COUNCIL TOTAL $3,030,391 $3,158,430 4% $2,078,575 -34% $3,611,760 74% 1100 - Administration
105 - Retiree Costs
51004 - OPEB - Other Post Employement Benefits $56,596 $56,596 0% $56,596 0% $56,596 0% 51005 - Cafeteria Plan $131,426 $112,924 -14% $112,924 0% $112,924 0% 105 - RETIREE COSTS TOTAL $188,021 $169,520 -10% $169,520 0% $169,520 0% 120 - Administration
51000 - Salaries $814,966 $798,430 -2% $958,021 20% $996,790 4% 51002 - FICA $43,173 $77,924 80% $87,209 12% $91,351 5% 51003 - Retirement $5,281 $8,796 67% $9,771 11% $10,727 10% 51005 - Cafeteria Plan $73,655 $157,614 114% $139,239 -12% $139,239 0% 51006 - Unemployment Insurance $28,944 $3,500 -88% $3,500 0% $3,500 0% 51007 - Auto Allowance/Other $1,885 $4,200 123% $8,400 100% $8,400 0% 51008 - Workers' Comp Ins. $17,608 $32,093 82% $34,515 8% $33,469 -3% 51009 - Employee Medical Exams – $180 – $2,000 1,011% $2,000 0% 51010 - Employee Screening $690 $40 -94% $40 0% $40 0%
51011 - Recruitment $65,786 $12,000 -82% $30,000 150% $30,000 0% 51012 - Education $9,565 $18,000 88% $18,000 0% $18,000 0% 51017 - Workers' Comp Ins-Retrospective Bal Pmt $164 -$578 -452% -$2,765 378% -$2,741 -1% 51018 - CalPERS Liability Reduction $12,184 $14,060 15% $14,060 0% $14,060 0% 51019 - Long Term Disability $1,587 $3,525 122% $4,328 23% $4,505 4% 51020 - Retirement - ER Pd 8% EE Share $8,352 $10,041 20% $11,183 11% $12,259 10% 51021 - Retirement - PERS UAL $13,862 $45,996 232% $77,812 69% $86,172 11% 51022 - Retirement - PERS PEPRA ER Share $28,725 $54,281 89% $60,505 11% $62,431 3% 51030 - Housing Allowance $36,884 $75,000 103% $87,000 16% $87,000 0% 51031 - Cell Phone Allowance $1,254 $1,800 44% $3,000 67% $3,000 0% 51035 - Overtime $1,128 $3,188 183% $3,742 17% $4,119 10% 51040 - Specialty Pays $911 $3,000 229% $4,020 34% $4,020 0% 52002 - Membership Dues $3,548 $6,954 96% $6,954 0% $6,954 0% 52003 - Supplies $8,564 $8,500 -1% $8,500 0% $8,500 0%
52008 - Postage $1,524 $2,000 31% $2,000 0% $2,000 0%
52009 - Small Equipment $117 $300 156% $300 0% $300 0%
52015 - Vehicle Fuel $448 $200 -55% $600 200% $600 0%
53003 - Repairs and Maintenance – $0 – $5,000 – $0 -100% 53008 - Vehicle Repairs & Maint. $129 $100 -22% $100 0% $100 0% 53010 - Computer/Desktop Equipment $1,297 $4,620 256% $5,500 19% $5,500 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
54002 - Equipment $4,102 $5,000 22% $5,000 0% $5,000 0% 55003 - Communications – $0 – $0 – $0 –
56013 - Audit $30,580 $35,000 14% $35,000 0% $35,000 0% 57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $45,828 $53,556 17% $45,369 -15% $43,991 -3% 57011 - Lease Payments $3,704 $4,146 12% $4,146 0% $4,146 0% 57012 - Legal Fees $273,811 $130,000 -53% $250,000 92% $250,000 0% 57015 - Printing and Publishing $3,482 $5,000 44% $5,000 0% $5,000 0% 57016 - Professional Services $86,540 $24,800 -71% $240,300 869% $114,100 -53% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 135
57025 - Studies/Sales Tax $51,399 $66,000 28% $10,000 -85% $10,000 0% 57045 - Special Legal – $0 – $0 – $0 –
57052 - Temporary Agency Services $87,849 $10,000 -89% $20,000 100% $20,000 0% 57053 - Software/Website – $0 – $0 – $0 –
57061 - Cannabis Application Processing Fees – $0 – $0 – $0 – 57062 - Public Relations $3,150 $20,000 535% $5,000 -75% $5,000 0% 57065 - Property Insurance – – – $24,456 – $24,456 0%
58004 - City Wellness Program – $1,000 – $1,000 0% $1,000 0% 60002 - Emergency Training – $10,000 – $20,000 100% $10,000 -50% 60005 - Emergency Plan/Supplies – $0 – $0 – $0 –
60006 - EOC Phone $513 $560 9% $560 0% $560 0%
61008 - Property Tax Admin Fees $12,131 $13,000 7% $11,577 -11% $11,577 0% 62001 - Bank Charges $949 $200 -79% $3,000 1,400% $3,000 0% 62003 - Credit Card Proces. Fee – $0 – $0 – $0 –
62005 - Interest Expense – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62010 - Sewer Loan Interest – $0 – $0 – $0 –
62012 - Fraud Expense – $0 – $0 – $0 –
63003 - Voice Mail System – $0 – $0 – $0 –
63005 - Capital Equipment – $0 – $0 – $0 –
63006 - Equipment Replacement $74,297 $0 -100% $4,233 – $4,318 2% 63010 - Vehicle Replacement – $0 – $3,979 – $4,059 2%
62009 - Depreciation Expense – $0 – $0 – $0 –
64002 - Transfer to Reserves – $0 – $0 – $0 –
64003 - Transfers out $0 $1,239,297 – $0 -100% $0 –
70105 - Projects – $0 – $0 – $0 –
70705 - EOC Storage Bldg – $0 – $0 – $0 –
71005 - Bad Debt Write Offs $800 $0 -100% $0 – $0 –
71006 - Bad Debt Recovery Fees $7,308 $0 -100% $0 – $0 – 71008 - A/R Adjustments – $0 – $0 – $0 –
71009 - Miscellaneous $2,048 $0 -100% $2,500 – $2,500 0% 120 - ADMINISTRATION TOTAL $1,870,723 $2,963,324 58% $2,273,654 -23% $2,186,002 -4% 121 - Information Technology (IT)
57064 - IT Expenses $260,923 $386,296 48% $363,119 -6% $363,119 0% 63005 - Capital Equipment – $0 – $0 – $0 –
121 - INFORMATION TECHNOLOGY (IT) TOTAL $260,923 $386,296 48% $363,119 -6% $363,119 0% 220 - Econcomic Development
57016 - Professional Services – $10,000 – $0 -100% $0 – 59026 - Solvang Chamber of Commerce $100,000 $40,000 -60% $25,000 -37% $25,000 0% 220 - ECONCOMIC DEVELOPMENT TOTAL $100,000 $50,000 -50% $25,000 -50% $25,000 0% 1100 - ADMINISTRATION TOTAL $2,419,667 $3,569,139 48% $2,831,293 -21% $2,743,641 -3% 1200 - Planning & Building
220 - Econcomic Development
53009 - Village Signage – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57006 - Feasibility Study-ConfCnt – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
57024 - Studies – $0 – $0 – $0 –
59026 - Solvang Chamber of Commerce – $0 – $0 – $0 –
70302 - Business Resource Guide – $0 – $0 – $0 –
220 - ECONCOMIC DEVELOPMENT TOTAL – $0 – $0 – $0 –
200 - City Planning
51000 - Salaries $118,387 $235,274 99% $295,433 26% $325,354 10% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $9,500 $21,796 129% $28,927 33% $31,242 8% 51003 - Retirement $787 $4,274 443% $13,425 214% $14,801 10% 51005 - Cafeteria Plan $20,567 $29,395 43% $54,047 84% $54,047 0% 51006 - Unemployment Insurance – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $3,415 $9,306 173% $10,724 15% $10,962 2% 51009 - Employee Medical Exams – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 136
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $1,648 $6,000 264% $6,000 0% $6,000 0% 51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $53 -$168 -414% -$879 424% -$898 2% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $363 $798 120% $1,345 69% $1,481 10% 51020 - Retirement - ER Pd 8% EE Share $1,220 $4,813 294% $15,364 219% $16,915 10% 51021 - Retirement - PERS UAL $2,110 $22,722 977% $109,557 382% $121,642 11% 51022 - Retirement - PERS PEPRA ER Share $7,223 $9,514 32% $6,559 -31% $7,231 10% 51030 - Housing Allowance $9,056 $18,000 99% $31,500 75% $31,500 0% 51031 - Cell Phone Allowance $392 $600 53% $600 0% $600 0% 51035 - Overtime $92 $5,718 6,134% $3,333 -42% $3,675 10% 51040 - Specialty Pays $620 $1,370 121% $1,370 0% $1,370 0% 51045 - Commissioners $9,000 $12,000 33% $12,000 0% $12,000 0% 52002 - Membership Dues $99 $1,045 956% $2,130 104% $2,525 19% 52003 - Supplies $1,272 $1,000 -21% $1,500 50% $1,500 0% 52008 - Postage $323 $300 -7% $400 33% $0 -100%
52009 - Small Equipment – $300 – $0 -100% $0 –
52015 - Vehicle Fuel $280 $1,000 257% $0 -100% $0 –
53008 - Vehicle Repairs & Maint. – $50 – $50 0% $50 0%
53010 - Computer/Desktop Equipment $8 $1,202 15,531% $1,000 -17% $1,500 50% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57007 - General Plan $200,049 $293,246 47% $166,500 -43% $0 -100% 57009 - Insurance $12,449 $13,725 10% $14,096 3% $14,409 2% 57011 - Lease Payments $1,145 $1,410 23% $1,410 0% $1,410 0% 57012 - Legal Fees $69,757 $54,000 -23% $54,000 0% $54,000 0% 57015 - Printing and Publishing $1,327 $2,000 51% $2,000 0% $2,000 0% 57016 - Professional Services $124,731 $167,413 34% $0 -100% $40,000 – 57032 - Appeals/Enforcement – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $1,550 –
59017 - Councilmember Fees – $0 – $0 – $0 –
59018 - Commissioner Fees – $0 – $0 – $0 –
60004 - Project Development/Filing Fees – $400 – $7,175 1,694% $0 -100% 63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
70105 - Projects – $5,000 – $145,000 2,800% $0 -100%
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
200 - CITY PLANNING TOTAL $595,874 $923,502 55% $984,566 7% $756,866 -23% 201 - Code Enforcement
51000 - Salaries – – – $0 – $0 –
51002 - FICA – – – $0 – $0 –
51003 - Retirement – – – $0 – $0 –
51005 - Cafeteria Plan – – – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. – – – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – – – $0 – $0 – 51019 - Long Term Disability – – – $0 – $0 –
51020 - Retirement - ER Pd 8% EE Share – – – $0 – $0 –
51021 - Retirement - PERS UAL – – – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share – – – $0 – $0 – 51030 - Housing Allowance – – – $0 – $0 –
51031 - Cell Phone Allowance – – – $0 – $0 –
51035 - Overtime – – – $0 – $0 –
51040 - Specialty Pays – – – $0 – $0 –
57009 - Insurance – – – $0 – $0 –
57063 - Code Enforcement $26,967 $42,000 56% $27,000 -36% $27,000 0% 63005 - Capital Equipment – $0 – $0 – $0 –
201 - CODE ENFORCEMENT TOTAL $26,967 $42,000 56% $27,000 -36% $27,000 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 137
210 - Building
51000 - Salaries – $0 – $0 – $0 –
51002 - FICA – $0 – $0 – $0 –
51003 - Retirement – $0 – $0 – $0 –
51005 - Cafeteria Plan – $0 – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – $0 – $0 – 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability – $0 – $0 – $0 –
51020 - Retirement - ER Pd 8% EE Share – $0 – $0 – $0 – 51021 - Retirement - PERS UAL – $0 – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share – $0 – $0 – $0 – 51030 - Housing Allowance – $0 – $0 – $0 –
51031 - Cell Phone Allowance – $0 – $0 – $0 –
51035 - Overtime – $0 – $0 – $0 –
51040 - Specialty Pays – $0 – $0 – $0 –
52003 - Supplies $566 $2,500 342% $2,500 0% $1,850 -26% 52008 - Postage $196 $200 2% $200 0% $200 0%
52009 - Small Equipment – $100 – $0 -100% $0 –
53010 - Computer/Desktop Equipment – $0 – $0 – $0 –
54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance – $0 – $0 – $0 –
57011 - Lease Payments $483 $89 -82% $89 0% $439 393%
57015 - Printing and Publishing $258 $800 210% $800 0% $400 -50% 57016 - Professional Services $205,454 $200,000 -3% $200,000 0% $200,000 0% 57024 - Studies – $0 – $0 – $0 –
57038 - Building Code Updates – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
210 - BUILDING TOTAL $206,957 $203,689 -2% $203,589 0% $202,889 0% 300 - Administration – – – $0 – $0 –
1200 - PLANNING & BUILDING TOTAL $829,798 $1,169,191 41% $1,215,155 4% $986,755 -19% 1300 - Parks and Recreation
300 - Administration
51000 - Salaries – $0 – $211,543 – $233,865 11%
51002 - FICA – $0 – $23,811 – $25,564 7%
51003 - Retirement – $0 – $3,876 – $4,287 11%
51005 - Cafeteria Plan – $0 – $67,282 – $67,282 0%
51006 - Unemployment Insurance – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $7,663 – $7,885 3%
51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education – $0 – $2,500 – $2,500 0%
51014 - Safety Gear – $0 – $1,050 – $1,050 0%
51015 - Uniforms – $0 – $2,250 – $2,250 0%
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – -$627 – -$645 3% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability – $0 – $977 – $1,080 11%
51020 - Retirement - ER Pd 8% EE Share – $0 – $4,436 – $4,899 10% 51021 - Retirement - PERS UAL – $0 – $31,629 – $35,230 11% 51022 - Retirement - PERS PEPRA ER Share – $0 – $12,946 – $14,333 11% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 138
51030 - Housing Allowance – $0 – $32,400 – $32,400 0%
51031 - Cell Phone Allowance – $0 – $300 – $300 0%
51035 - Overtime – $0 – $5,535 – $6,121 11%
51040 - Specialty Pays – $0 – $2,157 – $2,157 0%
52002 - Membership Dues – $0 – $1,200 – $1,200 0%
52003 - Supplies – $0 – $1,000 – $1,000 0%
52008 - Postage – $0 – $0 – $0 –
52009 - Small Equipment – $0 – $0 – $0 –
52015 - Vehicle Fuel – $0 – $15,000 – $15,000 0%
53003 - Repairs and Maintenance – $0 – $0 – $0 –
53006 - Elks Field Water – $0 – $0 – $0 –
53008 - Vehicle Repairs & Maint. – $0 – $2,300 – $2,300 0% 53010 - Computer/Desktop Equipment – $0 – $500 – $500 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57007 - General Plan – $0 – $0 – $0 –
57009 - Insurance – $0 – $10,072 – $10,363 3%
57011 - Lease Payments -$69 $0 -100% $1,100 – $1,100 0% 57015 - Printing and Publishing – $0 – $250 – $250 0%
57052 - Temporary Agency Services – $0 – $0 – $0 –
57053 - Software/Website – $0 – $1,250 – $1,250 0%
63005 - Capital Equipment – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70225 - PK Beaut.-Rest. Trust Fnd – $0 – $0 – $0 –
300 - ADMINISTRATION TOTAL -$69 $0 -100% $442,400 – $473,521 7% 310 - HCA Park
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $0 – $7,500 – $7,500 0%
52009 - Small Equipment – $0 – $650 – $650 0%
52015 - Vehicle Fuel – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $45,000 – $45,000 0% 55001 - Utilities $0 $0 – $3,000 – $3,000 0%
55002 - Water and Sewer Charges – $0 – $33,000 – $33,000 0% 57009 - Insurance – $0 – $2,055 – $2,055 0%
57016 - Professional Services – $0 – $0 – $0 –
57023 - Street Tree Planting/Mgmt – $0 – $25,000 – $25,000 0% 57031 - Weed Abatement – $0 – $25,000 – $25,000 0%
57057 - Pest Management $0 $0 – $4,500 – $4,500 0%
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70501 - HCA - Area A Upgrade – $0 – $0 – $0 –
70505 - HCA - Restroom Upgrades – $0 – $0 – $0 –
70943 - HCA Park Arch Repair – $0 – $0 – $0 –
310 - HCA PARK TOTAL $0 $0 – $145,705 – $145,705 0%
320 - Solvang Park
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $0 – $20,000 – $20,000 0%
52009 - Small Equipment – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $25,000 – $25,000 0% 55001 - Utilities $0 $0 – $2,000 – $2,000 0%
55002 - Water and Sewer Charges – $0 – $26,000 – $26,000 0% 57009 - Insurance – $0 – $602 – $602 0%
57023 - Street Tree Planting/Mgmt – $0 – $10,000 – $10,000 0% 62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70502 - Julefest – $0 – $0 – $0 –
70504 - Gazebo-ADA Upgrades – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 139
320 - SOLVANG PARK TOTAL $0 $0 – $83,602 – $83,602 0%
330 - Sunny Fields
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $0 – $10,000 – $10,000 0%
52009 - Small Equipment – $0 – $600 – $600 0%
53003 - Repairs and Maintenance – $0 – $22,000 – $22,000 0% 55001 - Utilities $0 $0 – $1,200 – $1,200 0%
55002 - Water and Sewer Charges – $0 – $25,000 – $25,000 0% 57009 - Insurance – $0 – $1,440 – $1,440 0%
57016 - Professional Services – $0 – $0 – $0 –
57023 - Street Tree Planting/Mgmt – $0 – $15,000 – $15,000 0% 57057 - Pest Management – $0 – $7,500 – $7,500 0%
57060 - Turf Repair – $0 – $10,000 – $10,000 0%
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70087 - Sunny Fields Development – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
330 - SUNNY FIELDS TOTAL $0 $0 – $92,740 – $92,740 0%
340 - Common Areas
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $0 – $2,000 – $2,000 0%
52009 - Small Equipment – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $18,000 – $18,000 0% 55001 - Utilities $0 $0 – $150 – $150 0%
55002 - Water and Sewer Charges – $0 – $1,200 – $1,200 0% 57009 - Insurance – $0 – $0 – $0 –
57029 - Village Planter Maint. – $0 – $42,000 – $42,000 0% 62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70503 - P & R Improvements – $0 – $0 – $0 –
340 - COMMON AREAS TOTAL $0 $0 – $63,350 – $63,350 0%
350 - Recreation
51000 - Salaries $135,465 $205,584 52% $134,238 -35% $148,429 11% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $12,071 $19,996 66% $14,719 -26% $15,828 8% 51003 - Retirement $4,617 $9,820 113% $3,876 -61% $4,287 11% 51005 - Cafeteria Plan $24,124 $31,730 32% $41,081 29% $41,081 0% 51006 - Unemployment Insurance – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $6,932 $6,444 -7% $4,862 -25% $5,004 3% 51009 - Employee Medical Exams – $300 – $300 0% $300 0% 51010 - Employee Screening – $64 – $64 0% $64 0%
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $1,404 $1,000 -29% $3,000 200% $3,000 0% 51015 - Uniforms – $0 – $2,250 – $2,250 0%
51017 - Workers' Comp Ins-Retrospective Bal Pmt $31 -$116 -479% -$398 243% -$409 3% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $515 $908 76% $617 -32% $682 11% 51020 - Retirement - ER Pd 8% EE Share $7,230 $11,096 53% $4,436 -60% $4,899 10% 51021 - Retirement - PERS UAL $39,412 $51,166 30% $31,629 -38% $35,230 11% 51022 - Retirement - PERS PEPRA ER Share $3,548 $5,322 50% $6,535 23% $7,240 11% 51030 - Housing Allowance $14,235 $21,600 52% $17,100 -21% $17,100 0% 51031 - Cell Phone Allowance – $240 – $300 25% $300 0%
51035 - Overtime $6,585 $5,450 -17% $2,794 -49% $3,093 11% 51040 - Specialty Pays $2,258 $2,835 26% $1,093 -61% $1,093 0% 52003 - Supplies $624 $900 44% $1,500 67% $1,500 0%
52005 - Recreation Programs – $0 – $0 – $0 –
52008 - Postage $375 $500 33% $500 0% $500 0%
52009 - Small Equipment – $600 – $600 0% $600 0%
52015 - Vehicle Fuel $1,199 $1,400 17% $1,900 36% $1,900 0% 53003 - Repairs and Maintenance – $300 – $300 0% $300 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 140
53008 - Vehicle Repairs & Maint. $2,339 $2,000 -14% $2,500 25% $2,500 0% 53010 - Computer/Desktop Equipment – $577 – $577 0% $577 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57001 - Marketing & Advertising $5,176 $6,500 26% $4,500 -31% $4,500 0% 57004 - Computer Support – $0 – $0 – $0 –
57007 - General Plan – $0 – $0 – $0 –
57009 - Insurance $7,509 $9,871 31% $7,568 -23% $7,753 2% 57011 - Lease Payments $1,163 $1,412 21% $1,412 0% $1,412 0% 57015 - Printing and Publishing $120 $1,000 733% $1,000 0% $1,000 0% 57016 - Professional Services $22,513 $25,000 11% $35,000 40% $35,000 0% 57053 - Software/Website – $0 – $0 – $0 –
62003 - Credit Card Proces. Fee $4,698 $2,500 -47% $5,500 120% $5,500 0% 63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
350 - RECREATION TOTAL $304,143 $425,998 40% $331,353 -22% $352,513 6% 360 - Adult Sports
52005 - Recreation Programs $7,093 $6,000 -15% $9,000 50% $9,000 0% 360 - ADULT SPORTS TOTAL $7,093 $6,000 -15% $9,000 50% $9,000 0% 365 - Youth Programs
51002 - FICA – $0 – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – $0 – $0 – 52005 - Recreation Programs $26,592 $18,000 -32% $28,000 56% $28,000 0% 57009 - Insurance – $0 – $0 – $0 –
365 - YOUTH PROGRAMS TOTAL $26,592 $18,000 -32% $28,000 56% $28,000 0% 370 - Adult Programs
52005 - Recreation Programs $5,594 $7,000 25% $7,000 0% $7,000 0% 370 - ADULT PROGRAMS TOTAL $5,594 $7,000 25% $7,000 0% $7,000 0% 375 - Special Events
52005 - Recreation Programs $5,733 $5,000 -13% $8,000 60% $8,000 0% 375 - SPECIAL EVENTS TOTAL $5,733 $5,000 -13% $8,000 60% $8,000 0% 390 - Buellton Partnership
51002 - FICA – $0 – $0 – $0 –
51003 - Retirement – $0 – $0 – $0 –
51005 - Cafeteria Plan – $0 – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
51014 - Safety Gear – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – $0 – $0 – 52003 - Supplies $202 $0 -100% $0 – $0 –
52005 - Recreation Programs $30 $3,000 9,860% $3,000 0% $3,000 0% 52015 - Vehicle Fuel – $0 – $0 – $0 –
53008 - Vehicle Repairs & Maint. – $0 – $0 – $0 –
57009 - Insurance – $0 – $0 – $0 –
57015 - Printing and Publishing – $0 – $0 – $0 –
71010 - Reimbursement of Revenues- Buellton $7,755 $6,000 -23% $8,000 33% $8,000 0% 390 - BUELLTON PARTNERSHIP TOTAL $7,988 $9,000 13% $11,000 22% $11,000 0% 391 - Capital Outlay
70088 - Lot 72 – $0 – $0 – $0 –
70091 - HCA Tennis Court Resurf. – $0 – $0 – $0 –
391 - CAPITAL OUTLAY TOTAL – $0 – $0 – $0 –
700 - Street Trees
57023 - Street Tree Planting/Mgmt – $0 – $0 – $0 –
700 - STREET TREES TOTAL – $0 – $0 – $0 –
1300 - PARKS AND RECREATION TOTAL $357,072 $470,998 32% $1,222,150 159% $1,274,431 4% 1400 - Tourism
400 - Tourism Activities
51000 - Salaries $75,382 $81,269 8% $81,744 1% $89,773 10% 51002 - FICA $6,003 $8,517 42% $7,990 -6% $8,626 8%
51003 - Retirement – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 141
51005 - Cafeteria Plan $7,011 $23,486 235% $13,221 -44% $13,221 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $3,427 $3,214 -6% $2,961 -8% $3,026 2% 51012 - Education – – – $6,000 – $6,000 0%
51017 - Workers' Comp Ins-Retrospective Bal Pmt $18 -$58 -415% -$243 320% -$248 2% 51019 - Long Term Disability $206 $359 74% $381 6% $419 10% 51020 - Retirement - ER Pd 8% EE Share – $0 – $0 – $0 – 51021 - Retirement - PERS UAL $26,224 $0 -100% $0 – $0 – 51022 - Retirement - PERS PEPRA ER Share $5,431 $6,502 20% $6,687 3% $7,362 10% 51030 - Housing Allowance $4,134 $9,000 118% $9,000 0% $9,000 0% 51031 - Cell Phone Allowance $358 $600 68% $0 -100% $0 – 51035 - Overtime $686 $0 -100% $2,898 – $3,183 10%
51040 - Specialty Pays – $0 – $0 – $0 –
52002 - Membership Dues – – – $2,400 – $2,400 0%
52003 - Supplies – – – $4,000 – $4,000 0%
52008 - Postage – – – $1,200 – $1,200 0%
55002 - Water and Sewer Charges $2,704 $2,500 -8% $2,500 0% $2,500 0% 55008 - Trash Pick-Up – $0 – $0 – $0 –
57005 - Custodial – $0 – $0 – $0 –
57009 - Insurance $4,282 $4,735 11% $3,892 -18% $3,978 2% 57015 - Printing and Publishing – – – $3,000 – $3,000 0% 57016 - Professional Services – $50,000 – $384,972 670% $384,972 0% 57018 - Sidewalk Cleaning – $0 – $0 – $0 –
57022 - Street Sweeping – $0 – $0 – $0 –
57029 - Village Planter Maint. – $0 – $0 – $0 –
59010 - Visitor's Center $437,448 $607,237 39% $159,720 -74% $159,720 0% 59014 - SCOR – $0 – $0 – $0 –
59015 - Danish Days $40,000 $50,000 25% $30,000 -40% $0 -100% 62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70502 - Julefest – – – $125,000 – $440,000 252%
70704 - Centenial Plaza – $0 – $0 – $0 –
70707 - Street Light Banners – $0 – $6,000 – $0 -100%
400 - TOURISM ACTIVITIES TOTAL $613,314 $847,361 38% $853,323 1% $1,142,132 34% 410 - Tourism Events
52000 - Events – $0 – $19,700 – $19,700 0%
52001 - Centennial Celebration – $0 – $0 – $0 –
52016 - Special Olympics Host City – $0 – $0 – $0 –
59007 - Contributions – $0 – $0 – $0 –
70704 - Centenial Plaza – $0 – $500 – $500 0%
410 - TOURISM EVENTS TOTAL – $0 – $20,200 – $20,200 0%
411 - Tourism Maintenance
63005 - Capital Equipment – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70704 - Centenial Plaza – $0 – $0 – $0 –
411 - TOURISM MAINTENANCE TOTAL – $0 – $0 – $0 –
1400 - TOURISM TOTAL $613,314 $847,361 38% $873,523 3% $1,162,332 33% 1600 - Public Works/Engineering
400 - Tourism Activities
57005 - Custodial $287,045 $300,000 5% $300,000 0% $150,000 -50% 57018 - Sidewalk Cleaning $14,566 $25,000 72% $0 -100% $25,000 – 70707 - Street Light Banners – $5,000 – $0 -100% $0 –
400 - TOURISM ACTIVITIES TOTAL $301,611 $330,000 9% $300,000 -9% $175,000 -42% 300 - Administration
51000 - Salaries $64,971 $119,998 85% – -100% – –
51002 - FICA $6,103 $11,983 96% – -100% – –
51003 - Retirement – $4,427 – – -100% – –
51005 - Cafeteria Plan $8,519 $23,553 176% – -100% – –
51008 - Workers' Comp Ins. $2,856 $2,216 -22% – -100% – – 51009 - Employee Medical Exams – $125 – – -100% – –
51010 - Employee Screening – $50 – – -100% – –
51012 - Education $946 $1,000 6% – -100% – –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 142
51014 - Safety Gear $733 $500 -32% – -100% – –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $21 -$40 -294% – -100% – – 51019 - Long Term Disability $213 $530 149% – -100% – – 51020 - Retirement - ER Pd 8% EE Share – $4,990 – – -100% – – 51021 - Retirement - PERS UAL – $23,538 – – -100% – –
51022 - Retirement - PERS PEPRA ER Share $4,646 $4,537 -2% – -100% – – 51030 - Housing Allowance $5,357 $14,400 169% – -100% – – 51031 - Cell Phone Allowance – $360 – – -100% – –
51035 - Overtime $2,777 $1,874 -33% – -100% – –
51040 - Specialty Pays $147 $685 367% – -100% – –
52003 - Supplies $217 $200 -8% – -100% – –
52008 - Postage $187 $250 33% – -100% – –
52015 - Vehicle Fuel $7,473 $6,000 -20% – -100% – –
53008 - Vehicle Repairs & Maint. $935 $2,300 146% – -100% – – 53010 - Computer/Desktop Equipment – $676 – – -100% – – 55003 - Communications – $0 – – – – –
57004 - Computer Support – $0 – – – – –
57009 - Insurance $5,211 $3,666 -30% – -100% – –
57011 - Lease Payments $1,255 $1,000 -20% – -100% – –
57053 - Software/Website – $0 – – – – –
63005 - Capital Equipment – $0 – – – – –
63006 - Equipment Replacement – $0 – – – – –
63010 - Vehicle Replacement – $0 – – – – –
300 - ADMINISTRATION TOTAL $112,565 $228,818 103% – -100% – – 310 - HCA Park
52003 - Supplies $2,707 $7,500 177% $0 -100% $0 –
52009 - Small Equipment $646 $650 1% $0 -100% $0 –
52015 - Vehicle Fuel – $50 – $0 -100% $0 –
53003 - Repairs and Maintenance $15,696 $20,000 27% $0 -100% $0 – 55001 - Utilities $565 $1,000 77% $0 -100% $0 –
55002 - Water and Sewer Charges $33,546 $33,000 -2% $0 -100% $0 – 57009 - Insurance $1,642 $2,055 25% $0 -100% $0 –
57023 - Street Tree Planting/Mgmt $24,975 $50,000 100% $0 -100% $0 – 57031 - Weed Abatement $20,000 $25,000 25% $0 -100% $0 – 57057 - Pest Management $3,428 $4,500 31% $0 -100% $0 – 57060 - Turf Repair – $5,000 – $0 -100% $0 –
70105 - Projects – $0 – $0 – $0 –
310 - HCA PARK TOTAL $103,205 $148,755 44% $0 -100% $0 – 320 - Solvang Park
52003 - Supplies $21,293 $40,000 88% $0 -100% $0 –
53003 - Repairs and Maintenance $20,120 $6,500 -68% $0 -100% $0 – 55001 - Utilities $1,643 $1,800 10% $0 -100% $0 –
55002 - Water and Sewer Charges $24,799 $24,000 -3% $0 -100% $0 – 57009 - Insurance $483 $602 25% $0 -100% $0 –
57023 - Street Tree Planting/Mgmt $2,854 $5,000 75% $0 -100% $0 – 57060 - Turf Repair – $5,000 – $0 -100% $0 –
320 - SOLVANG PARK TOTAL $71,192 $82,902 16% $0 -100% $0 – 330 - Sunny Fields
52003 - Supplies $9,233 $10,000 8% $0 -100% $0 –
52009 - Small Equipment $517 $600 16% $0 -100% $0 –
53003 - Repairs and Maintenance $14,715 $20,000 36% $0 -100% $0 – 55001 - Utilities $602 $1,200 99% $0 -100% $0 –
55002 - Water and Sewer Charges $29,612 $25,000 -16% $0 -100% $0 – 57009 - Insurance $1,134 $1,440 27% $0 -100% $0 –
57023 - Street Tree Planting/Mgmt $4,281 $11,000 157% $0 -100% $0 – 57057 - Pest Management $5,340 $7,500 40% $0 -100% $0 – 57060 - Turf Repair $8,126 $10,000 23% $0 -100% $0 –
330 - SUNNY FIELDS TOTAL $73,561 $86,740 18% $0 -100% $0 – 340 - Common Areas
53003 - Repairs and Maintenance $9,485 $15,000 58% $0 -100% $0 – 55001 - Utilities $46 $150 229% $0 -100% $0 –
55002 - Water and Sewer Charges $1,238 $1,200 -3% $0 -100% $0 – ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 143
57029 - Village Planter Maint. $40,240 $40,000 -1% $0 -100% $0 – 340 - COMMON AREAS TOTAL $51,008 $56,350 10% $0 -100% $0 – 700 - Street Trees
51000 - Salaries $59,560 $98,206 65% $92,074 -6% $99,127 8% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $4,632 $10,155 119% $9,462 -7% $10,021 6%
51003 - Retirement $324 $480 48% $0 -100% $0 –
51005 - Cafeteria Plan $12,091 $23,224 92% $20,416 -12% $20,416 0% 51006 - Unemployment Insurance – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $3,362 $3,357 0% $3,389 1% $3,376 0% 51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $711 $500 -30% $500 0% $500 0%
51014 - Safety Gear $126 $1,000 691% $1,000 0% $1,000 0% 51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $14 -$60 -519% -$277 358% -$276 0% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $217 $435 101% $425 -2% $457 8% 51020 - Retirement - ER Pd 8% EE Share $503 $427 -15% $0 -100% $0 – 51021 - Retirement - PERS UAL $2,736 $2,451 -10% $0 -100% $0 – 51022 - Retirement - PERS PEPRA ER Share $3,967 $7,391 86% $7,592 3% $8,194 8% 51030 - Housing Allowance $5,533 $10,800 95% $10,800 0% $10,800 0% 51031 - Cell Phone Allowance $120 $120 0% $120 0% $120 0% 51035 - Overtime $2,043 $2,301 13% $2,229 -3% $2,425 9% 51040 - Specialty Pays $619 $1,123 81% $733 -35% $793 8% 52002 - Membership Dues – $60 – $60 0% $60 0%
52003 - Supplies $24 $1,000 4,119% $1,500 50% $1,500 0% 52009 - Small Equipment $358 $1,000 179% $1,000 0% $1,000 0% 52012 - Tree Lights $21,684 $20,000 -8% $25,000 25% $25,000 0% 52015 - Vehicle Fuel – $1,500 – $0 -100% $0 –
53003 - Repairs and Maintenance – $2,000 – $1,999 0% $1,999 0% 53008 - Vehicle Repairs & Maint. $307 $1,200 290% $1,200 0% $1,200 0% 53010 - Computer/Desktop Equipment – $99 – $99 0% $99 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55002 - Water and Sewer Charges $10,003 $10,000 0% $10,000 0% $10,000 0% 55003 - Communications – $0 – $0 – $0 –
55006 - Street Light Power – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $3,361 $4,946 47% $4,455 -10% $4,437 0% 57011 - Lease Payments $358 $350 -2% $350 0% $350 0%
57015 - Printing and Publishing – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
57022 - Street Sweeping – $0 – $0 – $0 –
57023 - Street Tree Planting/Mgmt $53,518 $75,000 40% $60,000 -20% $60,000 0% 57052 - Temporary Agency Services – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $0 – $0 –
70217 - Storm Damage (Tree Work) – $0 – $0 – $0 –
70602 - Alisal Curve Improvemnts – $0 – $0 – $0 –
70617 - Elect Retroft Tree Wells – $0 – $7,500 – $7,500 0% 700 - STREET TREES TOTAL $186,174 $279,066 50% $261,626 -6% $270,098 3% 600 - PW - Engineering
51000 - Salaries $27,741 $73,111 164% $69,111 -5% $74,479 8% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $1,930 $7,473 287% $7,351 -2% $7,773 6%
51003 - Retirement – $0 – $0 – $0 –
51005 - Cafeteria Plan $4,078 $17,216 322% $19,377 13% $19,377 0% 51006 - Unemployment Insurance – $0 – $0 – $0 –
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $1,246 $1,838 47% $2,504 36% $2,511 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 144
51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $3,003 $3,000 0% $3,000 0% $3,000 0%
51014 - Safety Gear $50 $260 417% $260 0% $260 0%
51015 - Uniforms – $0 – $0 – $0 –
51016 - Uniform Allowance – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $9 -$33 -463% -$205 519% -$205 0% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $97 $325 234% $318 -2% $342 8% 51020 - Retirement - ER Pd 8% EE Share – $0 – $0 – $0 – 51021 - Retirement - PERS UAL – $0 – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share $2,069 $5,900 185% $5,654 -4% $6,108 8% 51030 - Housing Allowance $1,423 $7,200 406% $8,100 13% $8,100 0% 51031 - Cell Phone Allowance $120 $120 0% $120 0% $120 0% 51035 - Overtime – $1,461 – $1,365 -7% $1,513 11%
51040 - Specialty Pays – $634 – $0 -100% $0 –
52002 - Membership Dues $550 $3,630 560% $1,000 -72% $1,000 0% 52003 - Supplies $1,216 $1,000 -18% $2,000 100% $2,000 0% 52008 - Postage $187 $300 60% $300 0% $300 0%
52009 - Small Equipment – $400 – $600 50% $600 0%
52015 - Vehicle Fuel $331 $700 112% $1,700 143% $1,700 0% 53003 - Repairs and Maintenance – $200 – $200 0% $200 0% 53008 - Vehicle Repairs & Maint. $883 $2,000 127% $2,000 0% $2,000 0% 53010 - Computer/Desktop Equipment $78 $4,568 5,735% $4,568 0% $4,568 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55002 - Water and Sewer Charges – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
55008 - Trash Pick-Up – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $2,232 $3,161 42% $3,291 4% $3,301 0% 57011 - Lease Payments $820 $1,282 56% $1,282 0% $1,282 0% 57015 - Printing and Publishing $474 $2,000 322% $2,000 0% $2,000 0% 57016 - Professional Services $94,376 $85,000 -10% $85,000 0% $85,000 0% 57017 - Recycling Grant – $0 – $0 – $0 –
57037 - Engineer's Fees – $0 – $0 – $0 –
57050 - Mapping – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
60001 - Fire Training – $0 – $0 – $0 –
62003 - Credit Card Proces. Fee – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $32,369 – $33,017 2% 63010 - Vehicle Replacement – $0 – $32,989 – $33,649 2% 64001 - Transfer Out-Other Fund – $0 – $0 – $0 –
70087 - Sunny Fields Development – $0 – $0 – $0 –
70089 - Vets Hall Sign – $0 – $0 – $0 –
70105 - Projects $1,441 $5,000 247% $5,000 0% $5,000 0% 70947 - Mission & Fifth UUD – $0 – $0 – $0 –
600 - PW - ENGINEERING TOTAL $144,355 $227,745 58% $291,254 28% $298,995 3% 605 - PW - Maintenance
51000 - Salaries $96,071 $126,537 32% $135,272 7% $146,090 8% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $7,822 $12,989 66% $13,871 7% $14,732 6%
51003 - Retirement $648 $961 48% $0 -100% $0 –
51005 - Cafeteria Plan $21,847 $28,091 29% $28,912 3% $28,912 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $5,612 $5,005 -11% $5,010 0% $4,991 0% 51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $1,234 $750 -39% $750 0% $750 0%
51014 - Safety Gear $1,448 $1,500 4% $1,500 0% $1,500 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 145
51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $22 -$90 -509% -$410 355% -$408 0% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $333 $559 68% $626 12% $676 8% 51020 - Retirement - ER Pd 8% EE Share $1,006 $983 -2% $0 -100% $0 – 51021 - Retirement - PERS UAL $5,473 $4,903 -10% $0 -100% $0 – 51022 - Retirement - PERS PEPRA ER Share $6,212 $9,150 47% $11,183 22% $12,108 8% 51030 - Housing Allowance $9,445 $13,950 48% $15,750 13% $15,750 0% 51031 - Cell Phone Allowance $120 $120 0% $120 0% $120 0% 51035 - Overtime $5,106 $3,249 -36% $3,810 17% $4,129 8% 51040 - Specialty Pays $1,356 $1,720 27% $1,438 -16% $1,558 8% 52002 - Membership Dues – $150 – $150 0% $150 0%
52003 - Supplies $560 $600 7% $800 33% $800 0%
52008 - Postage $187 $300 60% $300 0% $300 0%
52009 - Small Equipment – $200 – $2,000 900% $2,000 0%
52015 - Vehicle Fuel – $1,600 – $1,600 0% $1,600 0%
53003 - Repairs and Maintenance $3,009 $500 -83% $500 0% $500 0% 53008 - Vehicle Repairs & Maint. $1,681 $2,000 19% $3,000 50% $3,000 0% 53010 - Computer/Desktop Equipment – $313 – $313 0% $313 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55001 - Utilities – $0 – $0 – $0 –
55002 - Water and Sewer Charges – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57005 - Custodial – $0 – $0 – $0 –
57009 - Insurance $1,298 $9,341 620% $6,585 -29% $6,561 0% 57011 - Lease Payments $803 $1,154 44% $1,154 0% $1,154 0% 57015 - Printing and Publishing – $0 – $0 – $0 –
57016 - Professional Services – $5,000 – $5,000 0% $5,000 0% 57052 - Temporary Agency Services $7,692 $10,000 30% $10,000 0% $10,000 0% 57053 - Software/Website – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70701 - CDBTG Access Improvemnts – $0 – $0 – $0 –
70935 - Lighting Projects – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
605 - PW - MAINTENANCE TOTAL $178,985 $241,533 35% $249,234 3% $262,286 5% 610 - Veterans' Memorial Building
51000 - Salaries – $0 – $25,668 – $28,445 11%
51002 - FICA – $0 – $2,922 – $3,142 8%
51003 - Retirement – $0 – $0 – $0 –
51005 - Cafeteria Plan – $0 – $7,707 – $7,707 0%
51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $930 – $959 3%
51011 - Recruitment – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – -$76 – -$78 3% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability – $0 – $120 – $133 11%
51020 - Retirement - ER Pd 8% EE Share – $0 – $0 – $0 – 51021 - Retirement - PERS UAL – $0 – $0 – $0 –
51022 - Retirement - PERS PEPRA ER Share – $0 – $2,142 – $2,375 11% 51030 - Housing Allowance – $0 – $4,500 – $4,500 0%
51031 - Cell Phone Allowance – – – $0 – $0 –
51035 - Overtime – $0 – $910 – $1,009 11%
51040 - Specialty Pays – $0 – $510 – $510 0%
52003 - Supplies $4,901 $10,000 104% $10,000 0% $10,000 0% 52009 - Small Equipment – $1,500 – $1,500 0% $1,500 0%
53003 - Repairs and Maintenance $12,704 $15,000 18% $22,500 50% $22,500 0% 55001 - Utilities $16,029 $15,000 -6% $15,000 0% $15,000 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 146
55002 - Water and Sewer Charges $15,981 $16,000 0% $16,000 0% $16,000 0% 57009 - Insurance $3,088 $3,847 25% $1,222 -68% $1,261 3% 57016 - Professional Services – $0 – $0 – $0 –
57051 - EV Charging Station – $0 – $0 – $0 –
57057 - Pest Management $4,000 $5,000 25% $5,000 0% $5,000 0% 61009 - Permit Fees – $150 – $150 0% $150 0%
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70087 - Sunny Fields Development – $0 – $0 – $0 –
70089 - Vets Hall Sign – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70708 - Vets Hall Painting – $0 – $0 – $0 –
70942 - ADA Upgrades/Improvements – $0 – $0 – $0 –
610 - VETERANS' MEMORIAL BUILDING TOTAL $56,703 $66,497 17% $116,705 76% $120,113 3% 620 - City Hall
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies $1,017 $3,000 195% $3,000 0% $3,000 0% 53003 - Repairs and Maintenance $4,667 $9,000 93% $9,000 0% $9,000 0% 55001 - Utilities $12,754 $11,200 -12% $11,200 0% $11,200 0% 55002 - Water and Sewer Charges $3,905 $4,500 15% $4,500 0% $4,500 0% 57009 - Insurance – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
61009 - Permit Fees $498 $1,000 101% $1,000 0% $1,000 0% 62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70944 - Fire Station Remodel – $0 – $0 – $0 –
620 - CITY HALL TOTAL $22,841 $28,700 26% $28,700 0% $28,700 0% 630 - Municipal Annex
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies $1,713 $3,000 75% $4,500 50% $4,500 0% 53003 - Repairs and Maintenance $1,210 $7,500 520% $7,500 0% $7,500 0% 55001 - Utilities $7,674 $7,000 -9% $7,000 0% $7,000 0% 55002 - Water and Sewer Charges $1,752 $1,600 -9% $1,600 0% $1,600 0% 57008 - Inspections – $0 – $0 – $0 –
57009 - Insurance $2,367 $2,994 26% $2,994 0% $2,994 0% 57016 - Professional Services – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70706 - AC Unit-Retrofit/Replace – $0 – $0 – $0 –
630 - MUNICIPAL ANNEX TOTAL $14,715 $22,094 50% $23,594 7% $23,594 0% 640 - Elverhoj
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $0 – $0 –
55001 - Utilities – $0 – $0 – $0 –
55002 - Water and Sewer Charges – $0 – $0 – $0 –
57005 - Custodial – $0 – $0 – $0 –
57009 - Insurance – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
62004 - Debt Principal Payment – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
640 - ELVERHOJ TOTAL – $0 – $0 – $0 –
650 - Visitors' Center
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies – $200 – $0 -100% $0 –
53003 - Repairs and Maintenance $6,425 $5,000 -22% $5,000 0% $5,000 0% 55001 - Utilities $1,241 $1,600 29% $1,600 0% $1,600 0% 57009 - Insurance $5,332 $237 -96% $237 0% $237 0%
57016 - Professional Services – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 147
650 - VISITORS' CENTER TOTAL $12,999 $7,037 -46% $6,837 -3% $6,837 0% 670 - Restroom #1
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies $20,483 $20,000 -2% $15,000 -25% $15,000 0% 53003 - Repairs and Maintenance $474 $3,500 639% $3,500 0% $3,500 0% 55001 - Utilities $6,172 $6,000 -3% $7,500 25% $7,500 0% 55002 - Water and Sewer Charges $17,674 $18,000 2% $20,000 11% $20,000 0% 57005 - Custodial – $0 – $0 – $0 –
57009 - Insurance $412 $513 25% $513 0% $513 0%
57016 - Professional Services – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70702 - Restroom Improvements – $0 – $0 – $0 –
670 - RESTROOM #1 TOTAL $45,215 $48,013 6% $46,513 -3% $46,513 0% 680 - Restroom #3
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
52003 - Supplies $21,471 $19,000 -11% $14,000 -26% $14,000 0% 53003 - Repairs and Maintenance $414 $3,000 625% $3,000 0% $3,000 0% 55001 - Utilities $6,335 $6,000 -5% $7,500 25% $7,500 0% 55002 - Water and Sewer Charges $6,706 $7,800 16% $7,800 0% $7,800 0% 57005 - Custodial – $0 – $0 – $0 –
57009 - Insurance $236 $294 25% $294 0% $294 0%
57016 - Professional Services – $0 – $0 – $0 –
70702 - Restroom Improvements – $0 – $0 – $0 –
680 - RESTROOM #3 TOTAL $35,162 $36,094 3% $32,594 -10% $32,594 0% 685 - 1641 Oak Street
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt – $0 – $0 – $0 – 52003 - Supplies – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $2,000 – $2,000 0% 55001 - Utilities – $0 – $1,000 – $1,000 0%
55002 - Water and Sewer Charges – $0 – $200 – $200 0%
57009 - Insurance – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
685 - 1641 OAK STREET TOTAL – $0 – $3,200 – $3,200 0%
690 - Roads
51000 - Salaries $185,672 $316,510 70% $261,617 -17% $283,410 8% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $15,213 $34,447 126% $27,661 -20% $29,407 6% 51003 - Retirement $1,943 $2,882 48% $0 -100% $0 –
51005 - Cafeteria Plan $46,231 $88,761 92% $62,448 -30% $62,448 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $11,564 $9,356 -19% $9,798 5% $9,758 0% 51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $696 $500 -28% $500 0% $500 0%
51014 - Safety Gear $385 $800 108% $800 0% $800 0%
51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $39 -$169 -529% -$802 376% -$799 0% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $683 $1,404 106% $1,216 -13% $1,317 8% 51020 - Retirement - ER Pd 8% EE Share $3,019 $3,204 6% $0 -100% $0 – 51021 - Retirement - PERS UAL $16,418 $14,709 -10% $0 -100% $0 – 51022 - Retirement - PERS PEPRA ER Share $11,008 $22,479 104% $21,674 -4% $23,544 9% 51030 - Housing Allowance $21,258 $40,050 88% $34,200 -15% $34,200 0% 51031 - Cell Phone Allowance $120 $120 0% $120 0% $120 0% 51035 - Overtime $11,352 $9,603 -15% $8,487 -12% $9,150 8% 51040 - Specialty Pays $3,062 $6,129 100% $3,344 -45% $3,704 11% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 148
52002 - Membership Dues – $150 – $150 0% $150 0%
52003 - Supplies $8,292 $25,000 201% $25,000 0% $25,000 0% 52008 - Postage – $0 – $0 – $0 –
52009 - Small Equipment $749 $3,000 301% $3,000 0% $3,000 0% 52013 - Trash Receptacles – $5,000 – $5,000 0% $5,000 0% 52015 - Vehicle Fuel $6,442 $6,000 -7% $7,000 17% $7,000 0% 53003 - Repairs and Maintenance $355,420 $404,223 14% $50,000 -88% $50,000 0% 53007 - Highway Entrance Signs $2,009 $2,200 10% $2,200 0% $2,200 0% 53008 - Vehicle Repairs & Maint. $1,391 $4,500 224% $4,500 0% $4,500 0% 53010 - Computer/Desktop Equipment – $600 – $600 0% $600 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
55006 - Street Light Power $33,525 $63,000 88% $43,000 -32% $43,000 0% 57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $9,524 $14,484 52% $12,878 -11% $12,826 0% 57011 - Lease Payments $1,700 $310 -82% $1,310 323% $1,310 0% 57015 - Printing and Publishing – $0 – $0 – $0 –
57016 - Professional Services – $15,000 – $15,000 0% $15,000 0% 57019 - Sidewalk Grinding $38,695 $40,000 3% $0 -100% $55,000 – 57022 - Street Sweeping – $0 – $0 – $0 –
57040 - Labor offset-Recycle Grant Exp – $0 – $0 – $0 – 57048 - Traffic Counts $3,350 $0 -100% $0 – $0 –
57050 - Mapping – $0 – $0 – $0 –
57052 - Temporary Agency Services – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63005 - Capital Equipment – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund – $0 – $0 – $0 –
70105 - Projects $6,768 $0 -100% $0 – $0 –
70601 - Hwy 246-Alamo/Pintado – $0 – $0 – $0 –
70602 - Alisal Curve Improvemnts – $0 – $0 – $0 –
70604 - Oak St Drainage – $0 – $0 – $0 –
70615 - East Entrance Light upgrd – $0 – $0 – $0 –
70616 - Boom Lift Major Maint – $0 – $0 – $0 –
690 - ROADS TOTAL $796,530 $1,134,254 42% $600,701 -47% $682,145 14% 710 - PW - Parking Lots
52003 - Supplies – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $5,000 – $5,000 0% $5,000 0% 55001 - Utilities $30,918 $27,600 -11% $27,600 0% $27,600 0% 55008 - Trash Pick-Up – $0 – $0 – $0 –
57005 - Custodial – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
57051 - EV Charging Station $1,410 $2,000 42% $4,000 100% $4,000 0% 62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70612 - Slurry Seal-Pvmt Maint – $0 – $0 – $0 –
710 - PW - PARKING LOTS TOTAL $32,328 $34,600 7% $36,600 6% $36,600 0% 720 - Storm Water Program
51000 - Salaries $51,293 $89,079 74% $75,162 -16% $80,506 7% 51002 - FICA $3,891 $9,177 136% $7,632 -17% $8,056 6%
51003 - Retirement $324 $480 48% $0 -100% $0 –
51005 - Cafeteria Plan $11,345 $21,001 85% $16,295 -22% $16,295 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $2,736 $2,996 9% $2,776 -7% $2,749 -1% 51009 - Employee Medical Exams – $0 – $0 – $0 –
51010 - Employee Screening – $0 – $0 – $0 –
51012 - Education $599 $2,000 234% $2,000 0% $2,000 0%
51014 - Safety Gear $51 $0 -100% $0 – $0 –
51015 - Uniforms – $200 – $200 0% $200 0%
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 149
51017 - Workers' Comp Ins-Retrospective Bal Pmt $14 -$54 -481% -$227 321% -$224 -1% 51018 - CalPERS Liability Reduction – $0 – $0 – $0 –
51019 - Long Term Disability $187 $394 110% $346 -12% $371 7% 51020 - Retirement - ER Pd 8% EE Share $503 $427 -15% $0 -100% $0 – 51021 - Retirement - PERS UAL $2,736 $2,451 -10% $0 -100% $0 – 51022 - Retirement - PERS PEPRA ER Share $3,362 $6,649 98% $6,188 -7% $6,646 7% 51030 - Housing Allowance $4,449 $9,450 112% $8,100 -14% $8,100 0% 51031 - Cell Phone Allowance $120 $120 0% $120 0% $120 0% 51035 - Overtime $1,668 $1,996 20% $1,629 -18% $1,765 8% 51040 - Specialty Pays $523 $973 86% $480 -51% $540 13% 52002 - Membership Dues $842 $800 -5% $1,500 88% $1,500 0% 52003 - Supplies $17 $200 1,098% $200 0% $200 0%
52008 - Postage – $700 – $700 0% $700 0%
52009 - Small Equipment – $200 – $200 0% $200 0%
53003 - Repairs and Maintenance – $25,000 – $25,000 0% $25,000 0% 53010 - Computer/Desktop Equipment – $170 – $170 0% $170 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $3,301 $4,414 34% $3,649 -17% $3,613 -1% 57011 - Lease Payments $608 $600 -1% $600 0% $600 0%
57015 - Printing and Publishing – $0 – $0 – $0 –
57016 - Professional Services $104,712 $98,740 -6% $123,000 25% $123,000 0% 57022 - Street Sweeping $27,182 $48,337 78% $58,337 21% $58,337 0% 57028 - Underground Alert $1,067 $1,000 -6% $1,000 0% $1,000 0% 57053 - Software/Website – $0 – $0 – $0 –
57058 - Lab Fees and Stormwater Monitoring – $5,000 – $5,000 0% $5,000 0% 57059 - Public Outreach/Education – $4,000 – $4,000 0% $4,000 0% 61007 - Storm Water Permit – $6,200 – $10,000 61% $10,000 0% 70105 - Projects – $0 – $0 – $0 –
70614 - Drainage Improvements $776 $0 -100% $0 – $0 –
70853 - Atlas Map Update – $0 – $0 – $0 –
70937 - Reports $6,140 $5,000 -19% $5,000 0% $5,000 0%
70956 - Annual Catch Basin Cleaning – $0 – $0 – $0 –
720 - STORM WATER PROGRAM TOTAL $228,445 $347,701 52% $359,057 3% $365,444 2% 686 - Description pending
57016 - Professional Services – $0 – $0 – $0 –
686 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
687 - Description pending
57016 - Professional Services – $0 – $0 – $0 –
687 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
711 - Description pending
57016 - Professional Services – $0 – $0 – $0 –
711 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
712 - Description pending
57016 - Professional Services – $0 – $0 – $0 –
712 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
713 - Description pending
53003 - Repairs and Maintenance – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
713 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
714 - Description pending
51001 - Contract Employees – $0 – $0 – $0 –
52003 - Supplies – $0 – $0 – $0 –
52008 - Postage – $0 – $0 – $0 –
52009 - Small Equipment – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $0 – $0 –
57010 - Lab Fees – $0 – $0 – $0 –
57012 - Legal Fees – $0 – $0 – $0 –
57015 - Printing and Publishing – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
57024 - Studies – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 150
714 - DESCRIPTION PENDING TOTAL – $0 – $0 – $0 –
1600 - PUBLIC WORKS/ENGINEERING TOTAL $2,467,594 $3,406,899 38% $2,356,615 -31% $2,352,119 0% 1500 - Inactive
000 - Undesignated
51006 - Unemployment Insurance – $0 – – – – –
51009 - Employee Medical Exams – $0 – – – – –
51010 - Employee Screening – $0 – – – – –
51012 - Education – $0 – – – – –
51015 - Uniforms – $0 – – – – –
51016 - Uniform Allowance – $0 – – – – –
52002 - Membership Dues – $0 – – – – –
52003 - Supplies – $0 – – – – –
52008 - Postage – $0 – – – – –
52009 - Small Equipment – $0 – – – – –
52015 - Vehicle Fuel – $0 – – – – –
53001 - Fire Hydrant Maintenance – $0 – – – – –
53002 - Radio Maintenance – $0 – – – – –
53003 - Repairs and Maintenance – $0 – – – – –
53008 - Vehicle Repairs & Maint. – $0 – – – – –
55003 - Communications – $0 – – – – –
56008 - Dispatch Services – $0 – – – – –
57012 - Legal Fees – $0 – – – – –
57015 - Printing and Publishing – $0 – – – – –
57034 - Computer Support – $0 – – – – –
57035 - Custodial – $0 – – – – –
60003 - Fire Prevention/Public Ed – $0 – – – – –
62007 - Series A/Asst Dist Bnd Py – $0 – – – – –
63005 - Capital Equipment – $0 – – – – –
62009 - Depreciation Expense – $0 – – – – –
71005 - Bad Debt Write Offs – $0 – – – – –
000 - UNDESIGNATED TOTAL – $0 – – – – –
1500 - INACTIVE TOTAL – $0 – – – – –
EXPENSES TOTAL $11,157,69
7 $12,622,01
8 13% $10,577,311 -16% $12,131,038 15%
FY 2024-25
Personnel: 40.19%
$4,251,064.00
Services: 26.31%
$2,783,319.00
County/Other Contracted Services: 15.00%
$1,586,842.00
City Council - Agency Contributions: 5.50%
$582,234.00
Projects: 3.06%
$324,000.00
Supplies: 2.90%
$306,594.00
Repairs & Maintenance: 2.66%
$281,676.00
Utilities: 2.61%
$275,550.00
Personnel
Services
County/Other Con…
City Council - Age…
Projects
Supplies
Repairs & Mainte…
Utilities
Other
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 151
FY 2025-26
Personnel: 36.93%
$4,480,162.00
County/Other Contracted Services: 26.64%
$3,231,891.00
Services: 20.32%
$2,465,415.00
Projects: 4.02%
$488,000.00
City Council - Agency Contributions: 3.60%
$436,575.00
Supplies: 2.52%
$305,939.00
Repairs & Maintenance: 2.28%
$277,176.00
Utilities: 2.27%
$275,550.00
Personnel
County/Other Con…
Services
Projects
City Council - Age…
Supplies
Repairs & Mainte…
Utilities
Other
Data Updated: Sep 02, 2024, 9:28 AM
152
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
GOVERNMENT IMPACT FEES $1,593,523 $58,595 $10,000 $1,642,118 $58,595 $10,000 $1,690,713 AMOUNT $1,593,523 $58,595 $10,000 $1,642,118 $58,595 $10,000 $1,690,713 Revenues
Revenues
2600 - AB 1600 Impact Fees
000 - Undesignated
31006 - Parking In Lieu $1,821 $16,604 812% $16,604 0% $16,604 0% 31011 - Traffic Mitigation Fees – $3,067 – $3,067 0% $3,067 0% 31022 - Connection Fees – $0 – $0 – $0 –
31027 - Skytt Mesa Park Fee – $0 – $0 – $0 –
35029 - Grant Revenue – $0 – $0 – $0 –
36002 - Connection Fees-WWTP $3,369 $0 -100% $0 – $0 –
42001 - Interest Income $28,731 $18,424 -36% $38,424 109% $38,424 0% 43019 - Transfers In – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL $33,921 $38,095 12% $58,095 53% $58,095 0% 805 - Impact Fees - Affordable Housing
31028 - Affordable Housing – $0 – $0 – $0 –
31039 - Drainage Impact Fees – $0 – $500 – $500 0%
805 - IMPACT FEES - AFFORDABLE HOUSING TOTAL – $0 – $500 – $500 0% 2600 - AB 1600 IMPACT FEES TOTAL $33,921 $38,095 12% $58,595 54% $58,595 0% REVENUES TOTAL $33,921 $38,095 12% $58,595 54% $58,595 0% Government Impact Fees
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 153
FY 2024-25
Interest Income: 65.58%
$38,424.00
Fees for Services: 34.42%
$20,171.00
Grants: 0.00%
$0.00
Utilities Revenue: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Interest Income
Fees for Services
Grants
Utilities Revenue
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Interest Income: 65.58%
$38,424.00
Fees for Services: 34.42%
$20,171.00
Grants: 0.00%
$0.00
Utilities Revenue: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Interest Income
Fees for Services
Grants
Utilities Revenue
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2600 - AB 1600 Impact Fees
000 - Undesignated
57027 - Traffic Circulation Study – $0 – $0 – $0 –
57048 - Traffic Counts – $0 – $0 – $0 –
63005 - Capital Equipment – $0 – $0 – $0 –
62009 - Depreciation Expense – $0 – $0 – $0 –
64003 - Transfers out – $0 – $0 – $0 –
70095 - Improvements – $0 – $0 – $0 –
70105 - Projects – $5,000 – $5,000 0% $5,000 0%
70506 - HCA Improvements (Impact Fees) – $5,000 – $5,000 0% $5,000 0% 70936 - Plans/Studies – $0 – $0 – $0 –
70946 - Old Mission Parcel – $0 – $0 – $0 –
70947 - Mission & Fifth UUD – $0 – $0 – $0 –
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 154
70949 - Second Street Parcel – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $10,000 – $10,000 0% $10,000 0% 805 - Impact Fees - Affordable Housing
70940 - AH - Solvang Senior Apts – $0 – $0 – $0 –
805 - IMPACT FEES - AFFORDABLE HOUSING TOTAL – $0 – $0 – $0 – 2600 - AB 1600 IMPACT FEES TOTAL – $10,000 – $10,000 0% $10,000 0% EXPENSES TOTAL – $10,000 – $10,000 0% $10,000 0%
FY 2024-25
Projects: 100.00%
$10,000.00
Services: 0.00%
$0.00
Capital Outlay: 0.00%
$0.00
Depreciation Expense: 0.00%
$0.00
Projects
Services
Capital Outlay
Depreciation Exp…
Transfers
Miscellaneous Ex…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Projects: 100.00%
$10,000.00
Services: 0.00%
$0.00
Capital Outlay: 0.00%
$0.00
Depreciation Expense: 0.00%
$0.00
Projects
Services
Capital Outlay
Depreciation Exp…
Transfers
Miscellaneous Ex…
Data Updated: Sep 02, 2024, 9:28 AM
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 155
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
TRAFFIC SAFETY $3,367 $5,050 $5,050 $3,367 $5,050 $5,050 $3,367 AMOUNT $3,367 $5,050 $5,050 $3,367 $5,050 $5,050 $3,367 Revenues
Revenues
2000 - Traffic Safety
800 - Traffic Safety
31021 - Fines & Forfeitures $4,789 $5,000 4% $5,000 0% $5,000 0% 42001 - Interest Income $131 $50 -62% $50 0% $50 0%
43019 - Transfers In – $0 – $0 – $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
800 - TRAFFIC SAFETY TOTAL $4,920 $5,050 3% $5,050 0% $5,050 0% 2000 - TRAFFIC SAFETY TOTAL $4,920 $5,050 3% $5,050 0% $5,050 0% REVENUES TOTAL $4,920 $5,050 3% $5,050 0% $5,050 0%
Traffic Safety
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 156
FY 2024-25
Fees for Services: 99.01%
$5,000.00
Interest Income: 0.99%
$50.00
Reimbursement/Transfers: 0.00%
$0.00
Fees for Services
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Fees for Services: 99.01%
$5,000.00
Interest Income: 0.99%
$50.00
Reimbursement/Transfers: 0.00%
$0.00
Fees for Services
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2000 - Traffic Safety
800 - Traffic Safety
52003 - Supplies – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $0 – $0 –
55007 - Traffic Signals – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund $5,050 $5,050 0% $5,050 0% $5,050 0% 800 - TRAFFIC SAFETY TOTAL $5,050 $5,050 0% $5,050 0% $5,050 0% 2000 - TRAFFIC SAFETY TOTAL $5,050 $5,050 0% $5,050 0% $5,050 0% EXPENSES TOTAL $5,050 $5,050 0% $5,050 0% $5,050 0%
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 157
FY 2024-25
Transfers: 100.00%
$5,050.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Utilities: 0.00%
$0.00
Transfers
Supplies
Repairs & Mainte…
Utilities
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Transfers: 100.00%
$5,050.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Utilities: 0.00%
$0.00
Transfers
Supplies
Repairs & Mainte…
Utilities
Data Updated: Sep 02, 2024, 9:28 AM
158
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
GAS TAX $147,817 $321,968 $118,122 $351,663 $321,968 $118,122 $555,509 AMOUNT $147,817 $321,968 $118,122 $351,663 $321,968 $118,122 $555,509 Revenues
Revenues
2100 - Gas Tax
801 - Gas Tax
35008 - Section 2105 Strts & Hwys $33,130 $38,191 15% $36,737 -4% $36,737 0% 35009 - Sect 2106-Collier Unruh $21,813 $24,213 11% $23,540 -3% $23,540 0% 35010 - Sect 2107-Gas Tax $45,151 $45,872 2% $50,100 9% $50,100 0% 35011 - Sect 2107.5 $2,000 $2,000 0% $2,000 0% $2,000 0% 35026 - Section 2103 $47,434 $57,672 22% $54,906 -5% $54,906 0% 38001 - Miscellaneous Income – $0 – $0 – $0 –
42001 - Interest Income $6,354 $1,450 -77% $3,950 172% $3,950 0% 43019 - Transfers In – $0 – $0 – $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
801 - GAS TAX TOTAL $155,881 $169,398 9% $171,233 1% $171,233 0% 810 - Gas Tax - RMRA
35032 - Road Maintenance and Rehabilitation $118,785 $143,872 21% $150,735 5% $150,735 0% 35033 - Traffic Congestion Relief – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
42001 - Interest Income – $0 – $0 – $0 –
810 - GAS TAX - RMRA TOTAL $118,785 $143,872 21% $150,735 5% $150,735 0% 2100 - GAS TAX TOTAL $274,665 $313,270 14% $321,968 3% $321,968 0% REVENUES TOTAL $274,665 $313,270 14% $321,968 3% $321,968 0% FY 2024-25
Gas Tax
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 159
Grants: 98.77%
$318,018.00
Interest Income: 1.23%
$3,950.00
Miscellaneous Income: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00 Grants
Interest Income
Miscellaneous Inc…
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Grants: 98.77%
$318,018.00
Interest Income: 1.23%
$3,950.00
Miscellaneous Income: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00 Grants
Interest Income
Miscellaneous Inc…
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2100 - Gas Tax
801 - Gas Tax
52002 - Membership Dues – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $0 – $0 –
55006 - Street Light Power – $0 – $0 – $0 –
57023 - Street Tree Planting/Mgmt – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund $118,122 $118,122 0% $118,122 0% $118,122 0% 64003 - Transfers out $222,791 $150,000 -33% $0 -100% $0 – 801 - GAS TAX TOTAL $340,913 $268,122 -21% $118,122 -56% $118,122 0% 810 - Gas Tax - RMRA
64001 - Transfer Out-Other Fund – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
810 - GAS TAX - RMRA TOTAL – $0 – $0 – $0 –
2100 - GAS TAX TOTAL $340,913 $268,122 -21% $118,122 -56% $118,122 0% EXPENSES TOTAL $340,913 $268,122 -21% $118,122 -56% $118,122 0% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 160
FY 2024-25
Transfers: 100.00%
$118,122.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Utilities: 0.00%
$0.00
Transfers
Supplies
Repairs & Mainte…
Utilities
Services
Projects
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Transfers: 100.00%
$118,122.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Utilities: 0.00%
$0.00
Transfers
Supplies
Repairs & Mainte…
Utilities
Services
Projects
Data Updated: Sep 02, 2024, 9:28 AM
161
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
LOCAL TRANSPORTATION $476,628 $98,663 $35,000 $540,291 $98,663 $35,000 $603,954 AMOUNT $476,628 $98,663 $35,000 $540,291 $98,663 $35,000 $603,954 Revenues
Revenues
2200 - Local Transportation
802 - Local Transportation
31012 - Road Improvement Income – $0 – $0 – $0 –
35013 - 99234 Pedestrian & Bkwys $6,196 $4,408 -29% $6,346 44% $6,346 0% 35014 - 99234 Interest Income – $0 – $0 – $0 –
35015 - 99260 Transit Article 4 – $0 – $0 – $0 –
35016 - 99400A Roads & Streets – $0 – $0 – $0 –
35017 - 99400A Interest Income – $0 – $0 – $0 –
35018 - LSTP Funding $80,509 $79,795 -1% $79,795 0% $79,795 0% 35022 - 99260 Transit – $0 – $0 – $0 –
35023 - 99260 Interest Income – $0 – $0 – $0 –
35024 - RSTP Funding – $0 – $0 – $0 –
35029 - Grant Revenue – $0 – $0 – $0 –
38001 - Miscellaneous Income – $0 – $0 – $0 –
42001 - Interest Income $7,467 $522 -93% $12,522 2,299% $12,522 0% 43017 - CMAQ Funding – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In – $0 – $0 – $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
802 - LOCAL TRANSPORTATION TOTAL $94,172 $84,725 -10% $98,663 16% $98,663 0% 2200 - LOCAL TRANSPORTATION TOTAL $94,172 $84,725 -10% $98,663 16% $98,663 0% REVENUES TOTAL $94,172 $84,725 -10% $98,663 16% $98,663 0% Local Transportation
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 162
FY 2024-25
Grants: 87.31%
$86,141.00
Interest Income: 12.69%
$12,522.00
Fees for Services: 0.00%
$0.00
Miscellaneous Income: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Grants
Interest Income
Fees for Services
Miscellaneous Inc…
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Grants: 87.31%
$86,141.00
Interest Income: 12.69%
$12,522.00
Fees for Services: 0.00%
$0.00
Miscellaneous Income: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Grants
Interest Income
Fees for Services
Miscellaneous Inc…
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2200 - Local Transportation
802 - Local Transportation
51000 - Salaries – $0 – $0 – $0 –
51002 - FICA – $0 – $0 – $0 –
51003 - Retirement – $0 – $0 – $0 –
51005 - Cafeteria Plan – $0 – $0 – $0 –
51008 - Workers' Comp Ins. – $0 – $0 – $0 –
51019 - Long Term Disability – $0 – $0 – $0 –
52002 - Membership Dues – $0 – $0 – $0 –
52003 - Supplies – $0 – $0 – $0 –
53003 - Repairs and Maintenance – $0 – $0 – $0 –
57009 - Insurance – $0 – $0 – $0 –
57016 - Professional Services – $0 – $0 – $0 –
57019 - Sidewalk Grinding – $0 – $0 – $0 –
61007 - Storm Water Permit – $0 – $0 – $0 –
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 163
63005 - Capital Equipment – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund $35,000 $285,000 714% $35,000 -88% $35,000 0% 70220 - Various Roads Overlay – $0 – $0 – $0 –
70282 - Copenhagen Drive – $0 – $0 – $0 –
70283 - A.P. Bike Path Bridge – $0 – $0 – $0 –
70284 - West End Bike Path – $0 – $0 – $0 –
70603 - Access Ramps – $0 – $0 – $0 –
70604 - Oak St Drainage – $0 – $0 – $0 –
70609 - Curb-Gutter-Sidewalk Rep – $0 – $0 – $0 –
70853 - Atlas Map Update – $0 – $0 – $0 –
70937 - Reports – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
802 - LOCAL TRANSPORTATION TOTAL $35,000 $285,000 714% $35,000 -88% $35,000 0% 2200 - LOCAL TRANSPORTATION TOTAL $35,000 $285,000 714% $35,000 -88% $35,000 0% EXPENSES TOTAL $35,000 $285,000 714% $35,000 -88% $35,000 0% FY 2024-25
Transfers: 100.00%
$35,000.00
Personnel: 0.00%
$0.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Transfers
Personnel
Supplies
Repairs & Mainte…
Services
Taxes, Fees & Pe…
Capital Outlay
Projects
Other
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Transfers: 100.00%
$35,000.00
Personnel: 0.00%
$0.00
Supplies: 0.00%
$0.00
Repairs & Maintenance: 0.00%
$0.00
Transfers
Personnel
Supplies
Repairs & Mainte…
Services
Taxes, Fees & Pe…
Capital Outlay
Projects
Other
Data Updated: Sep 02, 2024, 9:28 AM
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 164
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
MEASURE A $1,770,610 $520,374 $123,000 $2,167,984 $520,374 $33,000 $2,655,358 AMOUNT $1,770,610 $520,374 $123,000 $2,167,984 $520,374 $33,000 $2,655,358 Revenues
Revenues
2500 - Measure A
803 - Measure A
30002 - Sales Tax $491,434 $509,581 4% $490,374 -4% $490,374 0% 35005 - DAR Subsidy $3,000 – -100% – – – –
42001 - Interest Income $26,751 $6,000 -78% $30,000 400% $30,000 0% 43013 - Federal-Aid Reimbursement – $0 – $0 – $0 –
43020 - Transf from Spec Revenue – $0 – $0 – $0 –
803 - MEASURE A TOTAL $521,185 $515,581 -1% $520,374 1% $520,374 0% 2500 - MEASURE A TOTAL $521,185 $515,581 -1% $520,374 1% $520,374 0% REVENUES TOTAL $521,185 $515,581 -1% $520,374 1% $520,374 0% Measure A
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 165
FY 2024-25
Taxes: 94.23%
$490,374.00
Interest Income: 5.77%
$30,000.00
Grants: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Taxes
Interest Income
Grants
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Taxes: 94.23%
$490,374.00
Interest Income: 5.77%
$30,000.00
Grants: 0.00%
$0.00
Reimbursement/Transfers: 0.00%
$0.00
Taxes
Interest Income
Grants
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2500 - Measure A
803 - Measure A
57013 - Misc-Alternative Transprt – $0 – $0 – $0 –
57023 - Street Tree Planting/Mgmt – $0 – $0 – $0 –
64001 - Transfer Out-Other Fund – $30,000 – $120,000 300% $30,000 -75% 64003 - Transfers out $459,668 $593,000 29% $0 -100% $0 – 70105 - Projects – $0 – $0 – $0 –
70603 - Access Ramps – $0 – $0 – $0 –
70604 - Oak St Drainage – $0 – $0 – $0 –
70605 - Overlay-Crack Seal – $0 – $0 – $0 –
70606 - Pine St Drainage – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 166
70607 - Alisal Bridge Improvement – $0 – $0 – $0 –
70608 - Sidewalk Infill and Repair – $0 – $0 – $0 –
70609 - Curb-Gutter-Sidewalk Rep – $0 – $0 – $0 –
70612 - Slurry Seal-Pvmt Maint – $0 – $0 – $0 –
70614 - Drainage Improvements – $0 – $0 – $0 –
70618 - Alnor Alley Upgrade – $0 – $0 – $0 –
70957 - Bike Improvements – $0 – $0 – $0 –
803-35005 - DAR Subsidy – $3,000 – $3,000 0% $3,000 0%
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
803 - MEASURE A TOTAL $459,668 $626,000 36% $123,000 -80% $33,000 -73% 2500 - MEASURE A TOTAL $459,668 $626,000 36% $123,000 -80% $33,000 -73% EXPENSES TOTAL $459,668 $626,000 36% $123,000 -80% $33,000 -73% FY 2024-25
Transfers: 97.56%
$120,000.00
Miscellaneous Expense: 2.44%
$3,000.00
Services: 0.00%
$0.00
Projects: 0.00%
$0.00
Transfers
Miscellaneous Ex…
Services
Projects
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Transfers: 90.91%
$30,000.00
Miscellaneous Expense: 9.09%
$3,000.00
Services: 0.00%
$0.00
Projects: 0.00%
$0.00
Transfers
Miscellaneous Ex…
Services
Projects
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 167
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
SKYTT MESA LLMD $420,380 $228,524 $234,780 $414,124 $228,524 $234,780 $407,868 AMOUNT $420,380 $228,524 $234,780 $414,124 $228,524 $234,780 $407,868 Revenues
Revenues
3500 - Solvang Mesa LLD
000 - Undesignated
43018 - Transfer from Reserves – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
804 - Skytt Mesa LLMD
30008 - Property Tax-Misc. $219,025 $219,024 0% $219,024 0% $219,024 0% 42001 - Interest Income $7,712 $1,500 -81% $9,500 533% $9,500 0% 804 - SKYTT MESA LLMD TOTAL $226,737 $220,524 -3% $228,524 4% $228,524 0% 3500 - SOLVANG MESA LLD TOTAL $226,737 $220,524 -3% $228,524 4% $228,524 0% REVENUES TOTAL $226,737 $220,524 -3% $228,524 4% $228,524 0% Skytt Mesa LLMD
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 168
FY 2024-25
Taxes: 95.84%
$219,024.00
Interest Income: 4.16%
$9,500.00
Reimbursement/Transfers: 0.00%
$0.00
Taxes
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Taxes: 95.84%
$219,024.00
Interest Income: 4.16%
$9,500.00
Reimbursement/Transfers: 0.00%
$0.00
Taxes
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
3500 - Solvang Mesa LLD
000 - Undesignated
64002 - Transfer to Reserves – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
804 - Skytt Mesa LLMD
53003 - Repairs and Maintenance $7,670 $15,000 96% $15,000 0% $15,000 0% 53005 - Open Space/Landscape Mt $93,131 $90,516 -3% $92,000 2% $92,000 0% 55001 - Utilities $5,551 $6,000 8% $6,000 0% $6,000 0%
55002 - Water and Sewer Charges $64,062 $84,000 31% $88,580 5% $88,580 0% 55006 - Street Light Power – $0 – $0 – $0 –
55012 - Backflow Prevention – $0 – $3,000 – $3,000 0%
57016 - Professional Services $5,000 $5,000 0% $5,000 0% $5,000 0% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 169
61001 - Administrative Fee – $0 – $0 – $0 –
61002 - County Admin Fee – $200 – $200 0% $200 0%
61003 - City Admin Fee $24,000 $12,000 -50% $12,000 0% $12,000 0% 70105 - Projects $3,027 $7,000 131% $7,000 0% $7,000 0% 70224 - Detention Basin Veg Maint – $6,000 – $6,000 0% $6,000 0% 804 - SKYTT MESA LLMD TOTAL $202,440 $225,716 11% $234,780 4% $234,780 0% 3500 - SOLVANG MESA LLD TOTAL $202,440 $225,716 11% $234,780 4% $234,780 0% EXPENSES TOTAL $202,440 $225,716 11% $234,780 4% $234,780 0% FY 2024-25
Repairs & Maintenance: 45.57%
$107,000.00
Utilities: 41.56%
$97,580.00
Projects: 5.54%
$13,000.00
Taxes, Fees & Permits: 5.20%
$12,200.00
Services: 2.13%
$5,000.00
Transfers: 0.00%
$0.00
Repairs & Mainte…
Utilities
Projects
Taxes, Fees & Pe…
Services
Transfers
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Repairs & Maintenance: 45.57%
$107,000.00
Utilities: 41.56%
$97,580.00
Projects: 5.54%
$13,000.00
Taxes, Fees & Permits: 5.20%
$12,200.00
Services: 2.13%
$5,000.00
Transfers: 0.00%
$0.00
Repairs & Mainte…
Utilities
Projects
Taxes, Fees & Pe…
Services
Transfers
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 170
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
MEASURE U $2,066,263 $1,780,000 $2,700,000 $1,146,263 $1,780,000 $0 $2,926,263 AMOUNT $2,066,263 $1,780,000 $2,700,000 $1,146,263 $1,780,000 $0 $2,926,263 Revenues
Revenues
2700 - Measure U
807 - Measure U
30002 - Sales Tax $537,022 $1,200,000 123% $1,750,000 46% $1,750,000 0% 42001 - Interest Income -$759 $0 -100% $30,000 – $30,000 0% 807 - MEASURE U TOTAL $536,263 $1,200,000 124% $1,780,000 48% $1,780,000 0% 2700 - MEASURE U TOTAL $536,263 $1,200,000 124% $1,780,000 48% $1,780,000 0% REVENUES TOTAL $536,263 $1,200,000 124% $1,780,000 48% $1,780,000 0% Measure U
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 171
FY 2024-25
Taxes: 98.31%
$1,750,000.00
Interest Income: 1.69%
$30,000.00
Taxes
Interest Income
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Taxes: 98.31%
$1,750,000.00
Interest Income: 1.69%
$30,000.00
Taxes
Interest Income
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
2700 - Measure U
807 - Measure U
56006 - Law Enforcement Contract – $500,000 – $1,500,000 200% $0 -100% 57067 - Recreation Services – – – $75,000 – $0 -100%
57069 - Street Repairs – – – $250,000 – $0 -100%
57068 - Fire Safety – – – $40,000 – $0 -100%
57023 - Street Tree Planting/Mgmt – $0 – $0 – $0 –
57066 - Senior Services – – – $450,000 – $0 -100%
60005 - Emergency Plan/Supplies – – – $70,000 – $0 -100% 64003 - Transfers out – $0 – $0 – $0 –
70105 - Projects – $0 – $0 – $0 –
70603 - Access Ramps – $0 – $0 – $0 –
70605 - Overlay-Crack Seal – $0 – $0 – $0 –
70608 - Sidewalk Infill and Repair – $0 – $0 – $0 –
70609 - Curb-Gutter-Sidewalk Rep – $0 – $0 – $0 –
70612 - Slurry Seal-Pvmt Maint – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 172
70614 - Drainage Improvements – $0 – $0 – $0 –
70985 - Public Spaces – – – $115,000 – $0 -100%
70959 - Traffic Improvements – – – $200,000 – $0 -100%
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
807 - MEASURE U TOTAL – $500,000 – $2,700,000 440% $0 -100% 2700 - MEASURE U TOTAL – $500,000 – $2,700,000 440% $0 -100% EXPENSES TOTAL – $500,000 – $2,700,000 440% $0 -100%
FY 2024-25
County/Other Contracted Services: 55.56%
$1,500,000.00 Services: 30.19%
$815,000.00
Projects: 11.67%
$315,000.00
Emergency Planning: 2.59%
$70,000.00
Transfers: 0.00%
$0.00
Miscellaneous Expense: 0.00%
$0.00
County/Other Con…
Services
Projects
Emergency Planni…
Transfers
Miscellaneous Ex…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Expenses have not yet been determined for FY 2025-26
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 173
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
WATER FUND $6,169,184 $5,994,222 $5,666,196 $6,497,210 $6,314,527 $6,285,214 $6,526,523 AMOUNT $6,169,184 $5,994,222 $5,666,196 $6,497,210 $6,314,527 $6,285,214 $6,526,523 Revenues
Revenues
5100 - Water
501 - Water
31022 - Connection Fees $43,735 $20,000 -54% $20,000 0% $20,000 0% 31023 - Inspection Fees $270 $100 -63% $100 0% $100 0%
32003 - Lease Income $16,341 $18,000 10% $18,000 0% $18,000 0% 35029 - Grant Revenue – $0 – $0 – $0 –
36003 - Water Revenue $2,989,390 $3,189,702 7% $3,365,136 6% $3,550,219 6% 36004 - Bulk Water $3,282 $600 -82% $1,000 67% $1,000 0% 36008 - Meter Change Fee $1,640 $400 -76% $400 0% $400 0% 36009 - Water Revenue - Consumption $2,068,128 $2,330,403 13% $2,458,576 6% $2,593,798 6% 38001 - Miscellaneous Income $7,711 $2,010 -74% $2,010 0% $2,010 0% 38002 - Fines & Penalties $25,181 $15,000 -40% $15,000 0% $15,000 0% 42001 - Interest Income $129,771 $12,000 -91% $112,000 833% $112,000 0% 43004 - Sale of Surplus Property $321 $1,500 367% $1,500 0% $1,500 0% 43005 - Insurance Refunds – $0 – $0 – $0 –
43008 - Collection Acct Recovery $164 $500 204% $500 0% $500 0% 43009 - Uncollectable Accounts – $0 – $0 – $0 –
43010 - Refunds & Voids – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In $90,000 $0 -100% $0 – $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
501 - WATER TOTAL $5,375,934 $5,590,215 4% $5,994,222 7% $6,314,527 5% 5100 - WATER TOTAL $5,375,934 $5,590,215 4% $5,994,222 7% $6,314,527 5% REVENUES TOTAL $5,375,934 $5,590,215 4% $5,994,222 7% $6,314,527 5% Water Fund
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 174
FY 2024-25
Utilities Revenue: 97.18%
$5,825,112.00
Interest Income: 1.87%
$112,000.00
Fees for Services: 0.34%
$20,100.00
Rental/Lease Income: 0.30%
$18,000.00
Utilities Revenue
Interest Income
Fees for Services
Rental/Lease Inco…
Miscellaneous Inc…
Reimbursement/T…
Grants
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Utilities Revenue: 97.32%
$6,145,417.00
Interest Income: 1.77%
$112,000.00
Fees for Services: 0.32%
$20,100.00
Rental/Lease Income: 0.29%
$18,000.00
Utilities Revenue
Interest Income
Fees for Services
Rental/Lease Inco…
Miscellaneous Inc…
Reimbursement/T…
Grants
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
5100 - Water
105 - Retiree Costs
51004 - OPEB - Other Post Employement Benefits $4,468 $4,468 0% $4,469 0% $4,469 0% 51005 - Cafeteria Plan $10,371 $8,915 -14% $8,916 0% $8,916 0% 105 - RETIREE COSTS TOTAL $14,839 $13,383 -10% $13,385 0% $13,385 0% 501 - Water
51000 - Salaries $312,097 $471,827 51% $494,281 5% $527,052 7% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $33,474 $48,345 44% $51,182 6% $53,803 5%
51003 - Retirement -$65,311 $12,654 -119% $7,939 -37% $8,261 4% 51005 - Cafeteria Plan $132,497 $89,180 -33% $102,633 15% $102,633 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $16,317 $18,662 14% $17,920 -4% $17,755 -1% 51009 - Employee Medical Exams – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 175
51010 - Employee Screening $55 $0 -100% $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $10,633 $10,000 -6% $10,000 0% $10,000 0% 51014 - Safety Gear $600 $1,200 100% $1,200 0% $1,200 0% 51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $94 -$336 -459% -$1,468 337% -$1,454 -1% 51018 - CalPERS Liability Reduction $571 $0 -100% $0 – $0 – 51019 - Long Term Disability $1,337 $2,083 56% $2,334 12% $2,488 7% 51020 - Retirement - ER Pd 8% EE Share $13,487 $14,373 7% $9,086 -37% $9,441 4% 51021 - Retirement - PERS UAL $76,413 $66,235 -13% $62,588 -5% $65,666 5% 51022 - Retirement - PERS PEPRA ER Share $16,260 $23,676 46% $31,714 34% $34,115 8% 51023 - OPEB Liability Reduction – $0 – $0 – $0 –
51030 - Housing Allowance $35,838 $54,000 51% $54,000 0% $54,000 0% 51031 - Cell Phone Allowance $301 $300 0% $300 0% $300 0% 51035 - Overtime $37,473 $22,078 -41% $24,322 10% $25,809 6% 51040 - Specialty Pays $6,029 $6,985 16% $6,985 0% $6,985 0% 52002 - Membership Dues $487 $2,500 413% $2,625 5% $2,757 5% 52003 - Supplies $34,816 $30,000 -14% $30,000 0% $64,000 113% 52004 - UB Printing/Supplies $9,876 $10,000 1% $10,000 0% $10,000 0% 52008 - Postage $971 $6,400 559% $3,000 -53% $3,000 0%
52009 - Small Equipment $1,553 $3,000 93% $3,000 0% $3,000 0% 52014 - Chlorination $22,861 $31,000 36% $57,000 84% $57,000 0% 52015 - Vehicle Fuel $13,619 $10,000 -27% $15,000 50% $15,000 0% 53003 - Repairs and Maintenance $139,684 $160,000 15% $160,000 0% $160,000 0% 53008 - Vehicle Repairs & Maint. $20,452 $21,500 5% $21,500 0% $21,500 0% 53010 - Computer/Desktop Equipment $386 $1,000 159% $4,200 320% $4,200 0% 53011 - Well Repairs and Maintenance $30,551 $44,200 45% $44,200 0% $44,200 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55003 - Communications – $0 – $0 – $0 –
55004 - Line Leases – $0 – $0 – $0 –
55005 - Power for Pumping $151,540 $154,500 2% $154,500 0% $154,500 0% 55010 - Purchased Water $54,395 $185,640 241% $185,640 0% $185,640 0% 55011 - State Water Payment $2,075,53
8 $2,143,28
3 3% $2,342,229 9% $2,287,275 -2%
55013 - Ground Water Charges $4,795 $20,000 317% $20,000 0% $20,000 0% 57002 - Arch Flash Study – $0 – $0 – $0 –
57003 - Cloud Seeding Pgrm-RWUEP $3,585 $3,500 -2% $1,500 -57% $1,500 0% 57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $30,025 $37,742 26% $23,555 -38% $23,339 -1% 57010 - Lab Fees $23,785 $14,000 -41% $22,000 57% $22,000 0% 57011 - Lease Payments $2,559 $3,067 20% $3,067 0% $3,067 0% 57012 - Legal Fees $93,888 $60,000 -36% $250,000 317% $250,000 0% 57015 - Printing and Publishing $142 $1,500 957% $1,500 0% $1,500 0% 57016 - Professional Services $14,418 $21,500 49% $21,500 0% $21,500 0% 57021 - Special Legal – $0 – $0 – $0 –
57024 - Studies $15,005 $0 -100% $0 – $0 –
57028 - Underground Alert $1,092 $1,000 -8% $1,000 0% $1,000 0% 57030 - Water Meters & Repairs $13,671 $14,000 2% $14,000 0% $14,000 0% 57044 - Property Tax Study – $0 – $0 – $0 –
57046 - Studies/River Rights – $0 – $0 – $0 –
57047 - Studies/Water – $0 – $0 – $0 –
57050 - Mapping – $0 – $0 – $0 –
57052 - Temporary Agency Services – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
57055 - Sustainable Groundwater Management $7,257 $36,000 396% $250,000 594% $20,000 -92% 57064 - IT Expenses $31,892 $50,015 57% $50,015 0% $50,015 0% 57065 - Property Insurance – – – $11,307 – $11,307 0%
61004 - Property Taxes $76 $90 19% $90 0% $90 0%
61009 - Permit Fees $27,747 $25,000 -10% $30,000 20% $30,000 0% 62003 - Credit Card Proces. Fee $14,602 $10,000 -32% $15,000 50% $15,000 0% 62005 - Interest Expense – $0 – $0 – $0 –
62008 - Water Imp. Bond Payment – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 176
63003 - Voice Mail System – $0 – $0 – $0 –
63004 - Hand Held Meter Readers – $0 – $0 – $0 –
63005 - Capital Equipment – $5,000 – $0 -100% $0 –
63006 - Equipment Replacement $34,128 $0 -100% $36,318 – $37,045 2% 63007 - Impellor Replacement $3,646 $6,000 65% $0 -100% $0 – 63008 - Valve & FH Rplcmt Program $19,916 $20,000 0% $20,000 0% $20,000 0% 63010 - Vehicle Replacement – $0 – $5,449 – $5,558 2%
80004 - Capitalized Assets (Contra
Account) -$896,473 $0 -100% – – – –
62009 - Depreciation Expense $354,443 $361,000 2% $361,000 0% $361,000 0% 64002 - Transfer to Reserves – $0 – $0 – $0 –
64003 - Transfers out $880,253 $1,764,12
8 100% $0 -100% $0 –
70105 - Projects – $0 – $0 – $0 –
70280 - Well Development $5,463 $10,000 83% $10,000 0% $10,000 0% 70281 - EIR Study – $0 – $0 – $0 –
70851 - SCADA Project $25,541 $25,000 -2% $35,000 40% $35,000 0% 70852 - Well Development $55,209 $340,366 517% $250,000 -27% $250,000 0% 70853 - Atlas Map Update – $0 – $0 – $0 –
70938 - Conservation Programs $30,267 $22,000 -27% $2,000 -91% $2,000 0% 70939 - Waterline Repair Project – $0 – $0 – $0 –
70945 - Reservoir 2 Repair Project – $0 – $0 – $0 –
70955 - Acquisition of Suspended Table A Water – $820,000 – $0 -100% $820,000 – 71001 - W/S Customer Refund – $0 – $0 – $0 –
71002 - Overhead Contribution $297,097 $303,039 2% $309,100 2% $315,282 2% 71003 - Loss on Disposal of Assts – $0 – $0 – $0 –
71005 - Bad Debt Write Offs $7,443 $1,500 -80% $1,500 0% $1,500 0% 71009 - Miscellaneous $2,392 $0 -100% $0 – $0 –
501 - WATER TOTAL $4,288,75
8 $7,619,73
2 78% $5,652,811 -26% $6,271,829 11%
5100 - WATER TOTAL $4,303,59
8 $7,633,11
6 77% $5,666,196 -26% $6,285,214 11%
EXPENSES TOTAL $4,303,59
8 $7,633,11
6 77% $5,666,196 -26% $6,285,214 11%
FY 2024-25
Utilities: 47.69%
$2,702,369.00
Personnel: 15.68%
$888,401.00
Services: 11.46%
$649,444.00
Depreciation Expense: 6.37%
$361,000.00
Miscellaneous Expense: 5.48%
$310,600.00
Projects: 5.24%
$297,000.00
Repairs & Maintenance: 4.06%
$229,900.00
Supplies: 2.13%
$120,625.00
Other: 1.89%
$106,857.00
Utilities
Personnel
Services
Depreciation Exp…
Miscellaneous Ex…
Projects
Repairs & Mainte…
Supplies
Other
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 177
FY 2025-26
Utilities: 42.12%
$2,647,415.00
Projects: 17.77%
$1,117,000.00
Personnel: 14.82%
$931,439.00
Services: 6.67%
$419,228.00
Depreciation Expense: 5.74%
$361,000.00
Miscellaneous Expense: 5.04%
$316,782.00
Repairs & Maintenance: 3.66%
$229,900.00
Supplies: 2.46%
$154,757.00
Other: 1.71%
$107,693.00
Utilities
Projects
Personnel
Services
Depreciation Exp…
Miscellaneous Ex…
Repairs & Mainte…
Supplies
Other
Data Updated: Sep 02, 2024, 9:28 AM
178
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
WASTEWATER FUND $923,312 $2,886,923 $2,839,778 $970,457 $3,274,578 $2,897,736 $1,347,299 AMOUNT $923,312 $2,886,923 $2,839,778 $970,457 $3,274,578 $2,897,736 $1,347,299 Revenues
Revenues
5200 - Sanitary Sewer
502 - Wastewater Collection
31023 - Inspection Fees $1,350 $504 -63% $504 0% $504 0% 36007 - Saddle Taps $170 $402 136% $402 0% $402 0%
43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
43010 - Refunds & Voids – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In – $0 – $0 – $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
502 - WASTEWATER COLLECTION TOTAL $1,520 $906 -40% $906 0% $906 0% 5200 - SANITARY SEWER TOTAL $1,520 $906 -40% $906 0% $906 0% 5300 - WasteWater
503 - Wastewater Treatment Plant
31022 - Connection Fees $36,298 $14,020 -61% $14,020 0% $14,020 0% 31023 - Inspection Fees – $300 – $300 0% $300 0%
35029 - Grant Revenue – $0 – $0 – $0 –
36001 - Loan Principal-Water – $0 – $0 – $0 –
36005 - Sewer Revenue $1,904,36
5 $2,128,50
8 12% $2,500,997 18% $2,888,652 16%
36006 - Sludge Disposal – $0 – $0 – $0 –
38001 - Miscellaneous Income $509 $500 -2% $500 0% $500 0% 38002 - Fines & Penalties $10,464 $5,000 -52% $5,000 0% $5,000 0% 42001 - Interest Income $35,631 $5,000 -86% $65,000 1,200% $65,000 0% 43004 - Sale of Surplus Property – $0 – $0 – $0 –
43005 - Insurance Refunds – $0 – $0 – $0 –
Wastewater Fund
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 179
43008 - Collection Acct Recovery $83 $200 140% $200 0% $200 0% 43009 - Uncollectable Accounts – $0 – $0 – $0 –
43010 - Refunds & Voids – $0 – $0 – $0 –
43011 - SYCSD Reimbursement $589,140 $452,000 -23% $300,000 -34% $300,000 0% 43016 - Loan Principal-GF – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In – $130,000 – $0 -100% $0 –
43021 - Accts Payable Discounts – $0 – $0 – $0 –
503 - WASTEWATER TREATMENT PLANT TOTAL$2,576,48
9 $2,735,52
8 6% $2,886,017 6% $3,273,672 13%
5300 - WASTEWATER TOTAL $2,576,48
9 $2,735,52
8 6% $2,886,017 6% $3,273,672 13%
REVENUES TOTAL $2,578,00
9 $2,736,43
4 6% $2,886,923 5% $3,274,578 13%
FY 2024-25
Utilities Revenue: 86.65%
$2,501,399.00
Reimbursement/Transfers: 10.40%
$300,200.00
Interest Income: 2.25%
$65,000.00
Fees for Services: 0.51%
$14,824.00
Miscellaneous Income: 0.19%
$5,500.00
Utilities Revenue
Reimbursement/T…
Interest Income
Fees for Services
Miscellaneous Inc…
Grants
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Utilities Revenue: 88.23%
$2,889,054.00
Reimbursement/Transfers: 9.17%
$300,200.00
Interest Income: 1.98%
$65,000.00
Fees for Services: 0.45%
$14,824.00
Miscellaneous Income: 0.17%
$5,500.00
Utilities Revenue
Reimbursement/T…
Interest Income
Fees for Services
Miscellaneous Inc…
Grants
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 180
Expenditures
Expenses
5200 - Sanitary Sewer
105 - Retiree Costs
51004 - OPEB - Other Post Employement Benefits $4,468 $4,468 0% $4,469 0% $4,469 0% 51005 - Cafeteria Plan $10,370 $8,915 -14% $8,916 0% $8,916 0% 105 - RETIREE COSTS TOTAL $14,838 $13,383 -10% $13,385 0% $13,385 0% 502 - Wastewater Collection
51000 - Salaries $108,313 $180,159 66% $184,156 2% $198,203 8% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $11,688 $18,691 60% $19,581 5% $20,685 6%
51003 - Retirement -$106,450 $7,995 -108% $3,992 -50% $4,152 4% 51005 - Cafeteria Plan $60,445 $40,087 -34% $46,058 15% $46,058 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $5,279 $7,126 35% $6,676 -6% $6,678 0% 51009 - Employee Medical Exams $352 $300 -15% $700 133% $700 0% 51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $2,806 $4,000 43% $8,000 100% $8,000 0% 51014 - Safety Gear $312 $450 44% $950 111% $950 0%
51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $34 -$128 -480% -$547 326% -$546 0% 51018 - CalPERS Liability Reduction $182 $0 -100% $0 – $0 – 51019 - Long Term Disability $612 $795 30% $853 7% $918 8% 51020 - Retirement - ER Pd 8% EE Share $6,868 $8,603 25% $4,569 -47% $4,745 4% 51021 - Retirement - PERS UAL $47,639 $41,684 -12% $31,326 -25% $32,859 5% 51022 - Retirement - PERS PEPRA ER Share $3,990 $5,450 37% $10,700 96% $11,697 9% 51023 - OPEB Liability Reduction – $0 – $0 – $0 –
51030 - Housing Allowance $13,356 $21,600 62% $22,050 2% $22,050 0% 51031 - Cell Phone Allowance $150 $150 0% $150 0% $150 0% 51035 - Overtime $3,727 $4,796 29% $5,359 12% $5,751 7% 51040 - Specialty Pays $2,230 $3,499 57% $3,744 7% $3,744 0% 52002 - Membership Dues – $200 – $700 250% $700 0%
52003 - Supplies $1,987 $2,375 20% $2,500 5% $2,500 0%
52004 - UB Printing/Supplies $8,118 $3,000 -63% $6,000 100% $6,000 0% 52009 - Small Equipment $1,887 $2,850 51% $3,000 5% $3,000 0% 52010 - Chemicals $47 $100 111% $150 50% $150 0%
52011 - Fuel for Generator – $190 – $200 5% $200 0%
52015 - Vehicle Fuel $5,170 $7,125 38% $7,125 0% $7,125 0% 53003 - Repairs and Maintenance $17,244 $20,000 16% $30,000 50% $30,000 0% 53008 - Vehicle Repairs & Maint. $5,349 $7,600 42% $8,000 5% $8,000 0% 53010 - Computer/Desktop Equipment – $1,770 – $1,770 0% $1,770 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
55001 - Utilities $2,528 $1,750 -31% $2,750 57% $2,750 0% 55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $11,304 $13,527 20% $8,775 -35% $8,778 0% 57011 - Lease Payments $1,037 $1,000 -4% $1,000 0% $1,000 0% 57012 - Legal Fees – $0 – $0 – $0 –
57015 - Printing and Publishing – $150 – $150 0% $150 0% 57016 - Professional Services – $1,000 – $1,000 0% $1,000 0% 57024 - Studies $8,582 $15,000 75% $15,000 0% $15,000 0% 57028 - Underground Alert $1,068 $1,000 -6% $1,000 0% $1,000 0% 57050 - Mapping – $0 – $1,000 – $1,000 0%
57053 - Software/Website – $0 – $0 – $0 –
57064 - IT Expenses $14,351 $20,539 43% $19,307 -6% $19,307 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 181
57065 - Property Insurance – – – $3,349 – $3,349 0%
61009 - Permit Fees $3,453 $4,000 16% $5,000 25% $5,000 0% 62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63005 - Capital Equipment – $0 – $0 – $0 –
63006 - Equipment Replacement $108,922 $0 -100% $0 – $0 – 63009 - Vehicle Purchase – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
80004 - Capitalized Assets (Contra
Account) -$47,800 $0 -100% – – – –
62009 - Depreciation Expense $71,842 $115,000 60% $85,000 -26% $85,000 0% 64003 - Transfers out -$20,778 $990,344 -4,866% $0 -100% $0 – 70105 - Projects – $0 – $0 – $0 –
70853 - Atlas Map Update – $0 – $0 – $0 –
70930 - Manhole Rehab Program – $0 – $0 – $0 –
70931 - Sewer Line ReplacementPrg – $0 – $0 – $0 –
70932 - Alisal Liftstation Upgrd – $0 – $0 – $0 –
70933 - Fredensborg Cyn Extension – $0 – $0 – $0 –
71002 - Overhead Contribution $104,499 $106,589 2% $108,721 2% $110,896 2% 71003 - Loss on Disposal of Assts – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
502 - WASTEWATER COLLECTION TOTAL $460,341 $1,660,36
6 261% $659,814 -60% $680,469 3%
5200 - SANITARY SEWER TOTAL $475,179 $1,673,75
0 252% $673,199 -60% $693,854 3%
5300 - WasteWater
105 - Retiree Costs
51004 - OPEB - Other Post Employement Benefits $4,468 $4,468 0% $4,469 0% $4,469 0% 51005 - Cafeteria Plan $10,388 $8,915 -14% $8,916 0% $8,916 0% 105 - RETIREE COSTS TOTAL $14,856 $13,383 -10% $13,385 0% $13,385 0% 503 - Wastewater Treatment Plant
51000 - Salaries $282,760 $380,939 35% $374,504 -2% $395,382 6% 51001 - Contract Employees – $0 – $0 – $0 –
51002 - FICA $26,413 $39,276 49% $38,378 -2% $40,024 4% 51003 - Retirement $12,692 $21,663 71% $16,029 -26% $16,671 4% 51005 - Cafeteria Plan $96,298 $79,683 -17% $73,753 -7% $73,753 0% 51007 - Auto Allowance/Other – – – $0 – $0 –
51008 - Workers' Comp Ins. $14,090 $15,067 7% $13,587 -10% $13,313 -2% 51009 - Employee Medical Exams $88 $475 440% $949 100% $949 0% 51010 - Employee Screening – $0 – $0 – $0 –
51011 - Recruitment – $0 – $0 – $0 –
51012 - Education $1,525 $4,560 199% $9,560 110% $9,560 0% 51014 - Safety Gear $640 $2,000 213% $4,000 100% $4,000 0% 51015 - Uniforms – $0 – $0 – $0 –
51017 - Workers' Comp Ins-Retrospective Bal Pmt $77 -$271 -451% -$1,113 310% -$1,089 -2% 51018 - CalPERS Liability Reduction $78 $0 -100% $0 – $0 – 51019 - Long Term Disability $1,338 $1,682 26% $1,740 3% $1,837 6% 51020 - Retirement - ER Pd 8% EE Share $19,811 $24,404 23% $18,345 -25% $19,052 4% 51021 - Retirement - PERS UAL $158,726 $111,999 -29% $125,656 12% $131,809 5% 51022 - Retirement - PERS PEPRA ER Share $4,229 $6,338 50% $12,785 102% $13,803 8% 51030 - Housing Allowance $30,049 $40,950 36% $40,500 -1% $40,500 0% 51031 - Cell Phone Allowance $150 $150 0% $150 0% $150 0% 51035 - Overtime $12,381 $11,512 -7% $12,109 5% $12,742 5% 51040 - Specialty Pays $8,468 $11,337 34% $11,093 -2% $11,093 0% 52002 - Membership Dues $95 $1,500 1,479% $1,500 0% $1,500 0% 52003 - Supplies $6,459 $8,500 32% $9,000 6% $9,000 0%
52008 - Postage $841 $5,000 494% $2,500 -50% $2,500 0%
52009 - Small Equipment $2,472 $2,000 -19% $3,000 50% $3,000 0% 52010 - Chemicals $6,625 $15,000 126% $20,000 33% $20,000 0% 52011 - Fuel for Generator $4,316 $5,000 16% $7,000 40% $7,000 0% 52015 - Vehicle Fuel $9,667 $6,500 -33% $15,000 131% $15,000 0% 53003 - Repairs and Maintenance $33,900 $47,500 40% $60,000 26% $60,000 0% 53008 - Vehicle Repairs & Maint. $3,627 $4,275 18% $5,000 17% $5,000 0% 53010 - Computer/Desktop Equipment $137 $2,243 1,532% $2,500 11% $2,500 0% 54001 - Office Equip/Comp Replacement – $0 – $0 – $0 –
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 182
55001 - Utilities $209,077 $250,000 20% $250,000 0% $250,000 0% 55002 - Water and Sewer Charges $27,740 $34,000 23% $34,000 0% $34,000 0% 55003 - Communications – $0 – $0 – $0 –
57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $35,404 $42,567 20% $17,860 -58% $17,500 -2% 57010 - Lab Fees $19,382 $45,000 132% $45,000 0% $45,000 0% 57011 - Lease Payments $2,488 $3,000 21% $3,000 0% $3,000 0% 57012 - Legal Fees $267 $0 -100% $0 – $0 –
57015 - Printing and Publishing $163 $600 268% $600 0% $600 0% 57016 - Professional Services – $8,000 – $8,000 0% $8,000 0% 57020 - Sludge Disposal $59,490 $80,000 34% $80,000 0% $80,000 0% 57024 - Studies $2,683 $0 -100% $0 – $0 –
57028 - Underground Alert – $100 – $100 0% $100 0%
57049 - Wastewater Master Plan – $0 – $0 – $0 –
57053 - Software/Website – $0 – $0 – $0 –
57056 - Bank Restoration Maintenance – $0 – $0 – $0 –
57064 - IT Expenses $31,183 $47,292 52% $44,455 -6% $44,455 0% 57065 - Property Insurance – – – $22,437 – $22,437 0%
61004 - Property Taxes $1,553 $1,600 3% $1,600 0% $1,600 0% 61009 - Permit Fees $26,615 $28,300 6% $30,000 6% $30,000 0% 62003 - Credit Card Proces. Fee $14,602 $10,000 -32% $10,000 0% $10,000 0% 62005 - Interest Expense – $0 – $0 – $0 –
62007 - Series A/Asst Dist Bnd Py – $0 – $0 – $0 –
63003 - Voice Mail System – $0 – $0 – $0 –
63004 - Hand Held Meter Readers – $0 – $0 – $0 –
63005 - Capital Equipment – $0 – $0 – $0 –
63006 - Equipment Replacement – $0 – $46,527 – $47,458 2% 63009 - Vehicle Purchase – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $1,305 – $1,307 0%
80004 - Capitalized Assets (Contra
Account) -$206,248 $0 -100% – – – –
62009 - Depreciation Expense $422,794 $390,000 -8% $420,000 8% $420,000 0% 64002 - Transfer to Reserves – $0 – $0 – $0 –
64003 - Transfers out $274,826 $1,128,57
8 311% $0 -100% $0 –
70105 - Projects – $0 – $0 – $0 –
70926 - Mech Barscreen Rehab – $0 – $0 – $0 –
70927 - Recoat SBR 3 – $0 – $0 – $0 –
70928 - Perc Pond Bank Restoration – $0 – $0 – $0 –
70929 - DO Sensors – $0 – $0 – $0 –
70934 - Garage Structure – $0 – $0 – $0 –
70938 - Conservation Programs – $0 – $0 – $0 –
70939 - Waterline Repair Project – $0 – $0 – $0 –
70941 - Cattle Guard and Culvert at WWTP Entrance – $0 – $0 – $0 – 70948 - Lift Station Overflow Vault – $0 – $0 – $0 –
70951 - WWTP Upgrades Project -$500 $0 -100% $0 – $0 –
71001 - W/S Customer Refund – $0 – $0 – $0 –
71002 - Overhead Contribution $250,177 $255,181 2% $260,285 2% $265,491 2% 71003 - Loss on Disposal of Assts – $0 – $0 – $0 –
71005 - Bad Debt Write Offs $3,040 $500 -84% $500 0% $500 0% 503 - WASTEWATER TREATMENT PLANT TOTAL$1,912,68
9 $3,173,99
9 66% $2,153,194 -32% $2,190,497 2%
5300 - WASTEWATER TOTAL $1,927,54
5 $3,187,38
2 65% $2,166,579 -32% $2,203,882 2%
EXPENSES TOTAL $2,402,72
4 $4,861,13
2 102% $2,839,778 -42% $2,897,736 2%
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 183
FY 2024-25
Personnel: 39.69%
$1,127,112.00
Depreciation Expense: 17.78%
$505,000.00
Miscellaneous Expense: 13.01%
$369,506.00
Utilities: 10.10%
$286,750.00
Services: 9.58%
$272,033.00
Repairs & Maintenance: 3.78%
$107,270.00
Supplies: 2.74%
$77,675.00
Capital Outlay: 1.68%
$47,832.00
Other: 1.64%
$46,600.00
Personnel
Depreciation Exp…
Miscellaneous Ex…
Utilities
Services
Repairs & Mainte…
Supplies
Capital Outlay
Other
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Personnel: 40.62%
$1,177,113.00
Depreciation Expense: 17.43%
$505,000.00
Miscellaneous Expense: 13.01%
$376,887.00
Utilities: 9.90%
$286,750.00
Services: 9.38%
$271,676.00
Repairs & Maintenance: 3.70%
$107,270.00
Supplies: 2.68%
$77,675.00
Capital Outlay: 1.68%
$48,765.00
Other: 1.61%
$46,600.00
Personnel
Depreciation Exp…
Miscellaneous Ex…
Utilities
Services
Repairs & Mainte…
Supplies
Capital Outlay
Other
Data Updated: Sep 02, 2024, 9:28 AM
184
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
TRANSIT FUND $1,458,292 $2,238,303 $1,312,181 $2,384,414 $2,238,303 $1,313,110 $3,309,607 AMOUNT $1,458,292 $2,238,303 $1,312,181 $2,384,414 $2,238,303 $1,313,110 $3,309,607 Revenues
Revenues
0000 - Undesignated
000 - Undesignated
43019 - Transfers In – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
0000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5000 - Transit
860 - State Funding
43018 - Transfer from Reserves – $0 – $0 – $0 –
43026 - State Aid - Rembursement – $0 – $900,000 – $900,000 0% 43028 - Low Carbon Transit Operations
Program Funding $152,002 $0 -100% $30,000 – $30,000 0%
860 - STATE FUNDING TOTAL $152,002 $0 -100% $930,000 – $930,000 0% 850 - Federal Funding
850-35005 - DAR Subsidy – $4,000 – $4,000 0% $4,000 0%
35005 - DAR Subsidy $4,000 – -100% – – – –
35012 - Section 5311-Cal Trans $285,417 $285,417 0% $291,195 2% $291,195 0% 35015 - 99260 Transit Article 4 $779,802 $737,408 -5% $821,016 11% $821,016 0% 35019 - STA Funding – $80,000 – $80,000 0% $80,000 0%
35020 - Paratransit-Section 4A $15,725 $14,603 -7% $13,592 -7% $13,592 0% 35021 - Fare Box Revenue $56,068 $55,000 -2% $57,000 4% $57,000 0% 35025 - Section 5309 – $0 – $0 – $0 –
35028 - PTMISEA-Transit – $0 – $0 – $0 –
35034 - Transit Security – $0 – $0 – $0 –
35035 - Measure A Transit - Elderly & Disabled – $0 – $0 – $0 – 38001 - Miscellaneous Income – $0 – $0 – $0 –
42001 - Interest Income $34,166 $16,000 -53% $31,000 94% $31,000 0% Transit Fund
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 185
43004 - Sale of Surplus Property – $0 – $7,500 – $7,500 0% 43005 - Insurance Refunds – $0 – $0 – $0 –
43018 - Transfer from Reserves – $0 – $0 – $0 –
43020 - Transf from Spec Revenue $3,000 $3,000 0% $3,000 0% $3,000 0% 850 - FEDERAL FUNDING TOTAL $1,178,17
9 $1,195,42
8 1% $1,308,303 9% $1,308,303 0%
5000 - TRANSIT TOTAL $1,330,18
1 $1,195,42
8 -10% $2,238,303 87% $2,238,303 0%
REVENUES TOTAL $1,330,18
1 $1,195,42
8 -10% $2,238,303 87% $2,238,303 0%
FY 2024-25
Grants: 56.42%
$1,262,803.00
Reimbursement/Transfers: 42.02%
$940,500.00
Interest Income: 1.38%
$31,000.00
Taxes: 0.18%
$4,000.00
Miscellaneous Income: 0.00%
$0.00
Grants
Reimbursement/T…
Interest Income
Taxes
Miscellaneous Inc…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Grants: 56.42%
$1,262,803.00
Reimbursement/Transfers: 42.02%
$940,500.00
Interest Income: 1.38%
$31,000.00
Taxes: 0.18%
$4,000.00
Miscellaneous Income: 0.00%
$0.00
Grants
Reimbursement/T…
Interest Income
Taxes
Miscellaneous Inc…
Data Updated: Sep 02, 2024, 9:28 AM
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 186
Expenditures
Expenses
0000 - Undesignated
000 - Undesignated
64003 - Transfers out $500,000 $215,000 -57% $0 -100% $0 – 000 - UNDESIGNATED TOTAL $500,000 $215,000 -57% $0 -100% $0 – 0000 - UNDESIGNATED TOTAL $500,000 $215,000 -57% $0 -100% $0 – 5000 - Transit
850 - Federal Funding
52002 - Membership Dues $615 $650 6% $650 0% $650 0%
52003 - Supplies – $250 – $250 0% $250 0%
52008 - Postage – $1,500 – $1,500 0% $1,500 0%
52009 - Small Equipment – $1,800 – $1,800 0% $1,800 0%
52015 - Vehicle Fuel $116,728 $110,000 -6% $110,000 0% $110,000 0% 53003 - Repairs and Maintenance – $2,500 – $2,500 0% $2,500 0% 53008 - Vehicle Repairs & Maint. $1,273 $12,000 843% $7,500 -37% $7,500 0% 53010 - Computer/Desktop Equipment – $0 – $0 – $0 –
55001 - Utilities – $1,500 – $1,500 0% $1,500 0%
55003 - Communications $1,155 $1,260 9% $1,260 0% $1,260 0% 56002 - Breeze Extension – $0 – $0 – $0 –
56003 - Wine Country Express $20,000 $29,000 45% $24,000 -17% $24,000 0% 56010 - Transit Contract $702,829 $679,657 -3% $867,386 28% $867,386 0% 57001 - Marketing & Advertising $45,029 $40,852 -9% $41,000 0% $41,000 0% 57004 - Computer Support – $0 – $0 – $0 –
57009 - Insurance $131 $173 32% $200 16% $200 0%
57011 - Lease Payments $10,561 $36,000 241% $18,000 -50% $18,000 0% 57012 - Legal Fees – $0 – $0 – $0 –
57015 - Printing and Publishing $3,491 $5,000 43% $5,000 0% $5,000 0% 57016 - Professional Services $82,764 $70,427 -15% $70,427 0% $70,427 0% 57026 - Studies/Transit $6,500 $10,000 54% $0 -100% $0 – 57042 - New Office Setup – $0 – $0 – $0 –
57053 - Software/Website $969 $1,100 13% $1,100 0% $1,100 0% 57054 - Demonstration Project - Transit – $0 – $0 – $0 – 57065 - Property Insurance – – – $189 – $189 0%
63005 - Capital Equipment – $0 – $0 – $0 –
63011 - Vehicle Replacement – $0 – $0 – $0 –
80004 - Capitalized Assets (Contra
Account) -$500,000 $0 -100% – – – –
62009 - Depreciation Expense $97,749 $136,000 39% $111,000 -18% $111,000 0% 70227 - Transit - Parking Lot Upgrades – $0 – $0 – $0 – 70285 - Bus Stops/Signage – $500 – $500 0% $500 0%
70804 - Bus Stop Imp-Signage – $0 – $0 – $0 –
71002 - Overhead Contribution $44,615 $45,507 2% $46,419 2% $47,348 2% 71003 - Loss on Disposal of Assts – $0 – $0 – $0 –
71005 - Bad Debt Write Offs – $0 – $0 – $0 –
850 - FEDERAL FUNDING TOTAL $634,409 $1,185,67
6 87% $1,312,181 11% $1,313,110 0%
5000 - TRANSIT TOTAL $634,409 $1,185,67
6 87% $1,312,181 11% $1,313,110 0%
EXPENSES TOTAL $1,134,40
9 $1,400,67
6 23% $1,312,181 -6% $1,313,110 0%
ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 187
FY 2024-25
County/Other Contracted Services: 67.93%
$891,386.00
Services: 10.36%
$135,916.00
Supplies: 8.70%
$114,200.00
Depreciation Expense: 8.46%
$111,000.00
Miscellaneous Expense: 3.54%
$46,419.00
Repairs & Maintenance: 0.76%
$10,000.00
Utilities: 0.21%
$2,760.00
County/Other Con…
Services
Supplies
Depreciation Exp…
Miscellaneous Ex…
Repairs & Mainte…
Utilities
Projects
Other
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
County/Other Contracted Services: 67.88%
$891,386.00
Services: 10.35%
$135,916.00
Supplies: 8.70%
$114,200.00
Depreciation Expense: 8.45%
$111,000.00
Miscellaneous Expense: 3.61%
$47,348.00
Repairs & Maintenance: 0.76%
$10,000.00
Utilities: 0.21%
$2,760.00
County/Other Con…
Services
Supplies
Depreciation Exp…
Miscellaneous Ex…
Repairs & Mainte…
Utilities
Projects
Other
Data Updated: Sep 02, 2024, 9:28 AM
188
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
VEHICLE/EQUIPMENT POOL $1,216,440 $193,169 $57,000 $1,352,609 $196,436 $57,000 $1,492,045 AMOUNT $1,216,440 $193,169 $57,000 $1,352,609 $196,436 $57,000 $1,492,045 Revenues
Revenues
0000 - Undesignated
000 - Undesignated
43019 - Transfers In – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
0000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5100 - Water
000 - Undesignated
43021 - Accts Payable Discounts – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5100 - WATER TOTAL – $0 – $0 – $0 –
3000 - Vehicle Pool
000 - Undesignated
40001 - Water Overhead Contribution – $0 – $5,449 – $5,558 2% 40002 - Wastewater Overhead Contribution – $0 – $0 – $0 – 40003 - WWTP Overhead Contribution – $0 – $1,305 – $1,332 2% 40005 - Contrib-Genl Fund Veh – $0 – $36,968 – $37,708 2% 40006 - Contrib-Genl Fund Equip – $0 – $36,601 – $37,334 2% 40007 - Contrib-Water equip replc – $0 – $36,319 – $37,046 2% 40008 - Contrib-San Swr Equip Rep – $0 – $0 – $0 –
40009 - Contrib-WWTP Equip Replcm – $0 – $46,527 – $47,458 2% 40011 - Contrib-GF office equip – $0 – $0 – $0 –
40012 - Contrib-Water Office Equp – $0 – $0 – $0 –
40013 - Contrib-SWR Office Equip – $0 – $0 – $0 –
42001 - Interest Income $25,309 $7,991 -68% $30,000 275% $30,000 0% 43004 - Sale of Surplus Property – $0 – $0 – $0 –
Vehicle/Equipment Pool
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 189
43018 - Transfer from Reserves – $0 – $0 – $0 –
43019 - Transfers In $217,347 $217,347 0% $0 -100% $0 – 000 - UNDESIGNATED TOTAL $242,655 $225,338 -7% $193,169 -14% $196,436 2% 3000 - VEHICLE POOL TOTAL $242,655 $225,338 -7% $193,169 -14% $196,436 2% REVENUES TOTAL $242,655 $225,338 -7% $193,169 -14% $196,436 2% FY 2024-25
Overhead Contributions: 84.47%
$163,169.00
Interest Income: 15.53%
$30,000.00
Reimbursement/Transfers: 0.00%
$0.00
Overhead Contrib…
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Overhead Contributions: 84.73%
$166,436.00
Interest Income: 15.27%
$30,000.00
Reimbursement/Transfers: 0.00%
$0.00
Overhead Contrib…
Interest Income
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
1100 - Administration
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 190
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
1100 - ADMINISTRATION TOTAL – $0 – $0 – $0 –
1200 - Planning & Building
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
1200 - PLANNING & BUILDING TOTAL – $0 – $0 – $0 –
1300 - Parks and Recreation
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
1300 - PARKS AND RECREATION TOTAL – $0 – $0 – $0 –
1600 - Public Works/Engineering
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
1600 - PUBLIC WORKS/ENGINEERING TOTAL – $0 – $0 – $0 –
5100 - Water
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63011 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5100 - WATER TOTAL – $0 – $0 – $0 –
5200 - Sanitary Sewer
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63011 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5200 - SANITARY SEWER TOTAL – $0 – $0 – $0 –
5300 - WasteWater
000 - Undesignated
63006 - Equipment Replacement – $0 – $0 – $0 –
63010 - Vehicle Replacement – $0 – $0 – $0 –
63012 - Office Equip Replacement – $0 – $0 – $0 –
000 - UNDESIGNATED TOTAL – $0 – $0 – $0 –
5300 - WASTEWATER TOTAL – $0 – $0 – $0 –
3000 - Vehicle Pool
000 - Undesignated
63005 - Capital Equipment – $0 – $0 – $0 –
62009 - Depreciation Expense $49,223 $57,000 16% $57,000 0% $57,000 0% 64002 - Transfer to Reserves – $0 – $0 – $0 –
64003 - Transfers out $290,000 $130,000 -55% $0 -100% $0 – 000 - UNDESIGNATED TOTAL $339,223 $187,000 -45% $57,000 -70% $57,000 0% 3000 - VEHICLE POOL TOTAL $339,223 $187,000 -45% $57,000 -70% $57,000 0% 1500 - Inactive
000 - Undesignated
63010 - Vehicle Replacement – $0 – – – – –
71003 - Loss on Disposal of Assts – $0 – – – – –
000 - UNDESIGNATED TOTAL – $0 – – – – –
1500 - INACTIVE TOTAL – $0 – – – – –
EXPENSES TOTAL $339,223 $187,000 -45% $57,000 -70% $57,000 0% ACTUAL SADOPTE DPROPOSED FY25PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 191
FY 2024-25
Depreciation Expense: 100.00%
$57,000.00
Capital Outlay: 0.00%
$0.00
Transfers: 0.00%
$0.00
Miscellaneous Expense: 0.00%
$0.00
Depreciation Exp…
Capital Outlay
Transfers
Miscellaneous Ex…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Depreciation Expense: 100.00%
$57,000.00
Capital Outlay: 0.00%
$0.00
Transfers: 0.00%
$0.00
Miscellaneous Expense: 0.00%
$0.00
Depreciation Exp…
Capital Outlay
Transfers
Miscellaneous Ex…
Data Updated: Sep 02, 2024, 9:28 AM
192
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024 Jul 2024 - Jun 2025 revenues Jul 2024 - Jun 2025 Proj End Bal Jul 2025 - Jun 2026 revenues Jul 2025 - Jun 2026 Proj End Bal Amount
OPEB TRUST FUND $1,216,065 $85,000 $1,301,065 $85,000 $1,386,065 AMOUNT $1,216,065 $85,000 $1,301,065 $85,000 $1,386,065 Revenues
Revenues
1100 - Administration
105 - Retiree Costs
11006 - Contributions to OPEB Trust – $70,000 – $70,000 0% $70,000 0% 11007 - Investment Gains/Losses – $15,000 – $15,000 0% $15,000 0% 105 - RETIREE COSTS TOTAL – $85,000 – $85,000 0% $85,000 0% 1100 - ADMINISTRATION TOTAL – $85,000 – $85,000 0% $85,000 0% REVENUES TOTAL – $85,000 – $85,000 0% $85,000 0%
OPEB Trust Fund
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 193
FY 2024-25
Miscellaneous Income: 100.00%
$85,000.00
Miscellaneous Inc…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Miscellaneous Income: 100.00%
$85,000.00
Miscellaneous Inc…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
There are no expenditures for this Fund.
194
Fund Balances
Funds Description Estimated Fund Balance 6/30/2024
Jul 2024 - Jun 2025
revenues
Jul 2024 - Jun 2025 expensesJul 2024 - Jun 2025 Proj End BalJul 2025 - Jun 2026 revenues
Jul 2025 - Jun 2026 expensesJul 2025 - Jun 2026 Proj End Bal Amount
SYV - TOURISM BUS IMP DIST $66,887 $500,000 $510,000 $56,887 $500,000 $510,000 $46,887 AMOUNT $66,887 $500,000 $510,000 $56,887 $500,000 $510,000 $46,887 Revenues
Revenues
1400 - Tourism
400 - Tourism Activities
43001 - Bus Imp Dist Assmt $557,204 $470,000 -16% $500,000 6% $500,000 0% 400 - TOURISM ACTIVITIES TOTAL $557,204 $470,000 -16% $500,000 6% $500,000 0% 1400 - TOURISM TOTAL $557,204 $470,000 -16% $500,000 6% $500,000 0% REVENUES TOTAL $557,204 $470,000 -16% $500,000 6% $500,000 0% SYV - Tourism Business
Improvement District
ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 195
FY 2024-25
Reimbursement/Transfers: 100.00%
$500,000.00
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
Reimbursement/Transfers: 100.00%
$500,000.00
Reimbursement/T…
Data Updated: Sep 02, 2024, 9:28 AM
Expenditures
Expenses
1400 - Tourism
400 - Tourism Activities
59016 - SYVTBID Payments $548,748 $470,000 -14% $500,000 6% $500,000 0% 61003 - City Admin Fee $11,199 $10,000 -11% $10,000 0% $10,000 0% 64001 - Transfer Out-Other Fund – $0 – $0 – $0 –
400 - TOURISM ACTIVITIES TOTAL $559,947 $480,000 -14% $510,000 6% $510,000 0% 1400 - TOURISM TOTAL $559,947 $480,000 -14% $510,000 6% $510,000 0% EXPENSES TOTAL $559,947 $480,000 -14% $510,000 6% $510,000 0% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 196
FY 2024-25
City Council - Agency Contributions: 98.04%
$500,000.00
Taxes, Fees & Permits: 1.96%
$10,000.00
Transfers: 0.00%
$0.00
City Council - Age…
Taxes, Fees & Pe…
Transfers
Data Updated: Sep 02, 2024, 9:28 AM
FY 2025-26
City Council - Agency Contributions: 98.04%
$500,000.00
Taxes, Fees & Permits: 1.96%
$10,000.00
Transfers: 0.00%
$0.00
City Council - Age…
Taxes, Fees & Pe…
Transfers
Data Updated: Sep 02, 2024, 9:28 AM
197
The City of Solvang organization includes three departments:

Administration, Public Works and Utilities.  Within these three departments, there are 15 main divisions, as noted below.

Administration Department
•   Program - City Council
•    Program - Administrative Services
City Manager's Office
City Attorney
Finance
Human Resources
•    Program - Recreation
•    Program - Information Technology
•    Program - Planning and Building
•    Program - Marketing/Tourism
•    Program - Public Safety/Law Enforcement
Public Works Department
•    Program - Engineering Division
•    Program - Maintenance Division
•    Program - Stormwater Management
•    Program - Transit
Utilities Department
•    Program - Water Supply and Distribution
•    Program - Sewer Collection
•    Program - Wastewater Treatment Plant (WWTP)
•    Program - Groundwater Sustainability Agency - Management Department & Program
Summaries
198
Department Description
The Administration Department performs a wide variety of roles in the operations of the City:

Policy - The program budget for the City Council, the legislative arm of the City that sets policy and appoints City Manager and City Attorney, is housed within the Administration Department.

Administrative Head of Government - The City Manager implements the policy set by City Council and works as facilitator with the Council, community, and City departments. Under direction of the City Council, the City Manager manages all City Departments (Administration, Public Works, and Utilities).

Organizational Support - The Administration Department performs a key support role to the entire organization in the areas of City Clerk, Finance, Human Resources, and Information Technology.

Community Support - The Administration Department also performs a direct role with the community in the programs of Recreation, Planning and Building, Public Safety/Law Enforcement and Code Enforcement.

Marketing - As a tourist destination, the Administration Department is also the marketing and tourism arm of the City.

Department Programs and Divisions
The Administration Department consists of the following programs and divisions.

Program - City Council
The City Council is the five-member legislative body of the City of Solvang. Members of the City Council are elected by district to staggered four-year terms, with the exception of the Mayor who is elected at large to a two-year term. The City Council establishes policies for the City, which are implemented by staff under the direction of the City Manager.

Program - Administrative Services
The Administrative Services program consists of the City Manager’s Office, City Attorney’s Office, Finance Division and Human Resources.

The City Manager is the administrative head of the City and is appointed by, and serves at the pleasure of the City Council. The City Manager is responsible for implementing the vision and policy direction of the City Council while concurrently administering all operations of the City, including leadership and management of all personnel, financial resources, and delivery of basic governmental services. Other key personnel in the Administration
199
City Manager’s Office include the Assistant to the City Administration Department Manager, the City Clerk, who serves as the official custodian of all City records, and the Office Assistant.

The City Attorney is appointed by the City Council as the chief legal advisor for the City and provides legal services to the City through a contractual arrangement approved by the City Council. The City Attorney’s Office manages all aspects of the City’s legal affairs; researches, drafts and/or reviews ordinances, resolutions, contracts, bonds and other legal documents supporting the actions of the City Council; advises on the legality of various procedural and substantive matters; represents the City in administrative proceedings and court trials; and manages all litigation and oversees outside counsel as appropriate.

The Finance Division’s primary function is to ensure the financial integrity of the City of Solvang by providing excellent financial services and maintaining the public trust. The division is responsible for the maintenance of an effective financial accounting system, which accurately reflects the financial operations of the City and offers a framework for financial planning and analysis. The Finance Division also oversees the City’s investment program.

The Human Resources Division maintains equitable systems of classification and compensation, conducts recruitments and employee selection, initiates training, and maintains labor relations for the organization.

Program - Parks & Recreation
The Recreation Division is responsible for the administration of recreation classes offered by private instructors and the coordination of numerous City-sponsored special events including the Easter Eggstravaganza, Mother-Son Luau, and Haunted House, among others. This program is supported, in large measure, by participant registration fees. Another responsibility of this division is the coordination of facility rentals including the Veterans' Memorial Building, Sunny Fields Park and Hans Christian Andersen Park. The City of Solvang and the City of Buellton maintain a MOU to provide joint recreation services within Santa Ynez Valley.

The Parks Division is responsible for the maintenance and projects of all City parks (Hans Christian Andersen Park, Sunny Fields Park and Solvang Park) and open spaces (Creekside, Kronborg, Xeriscape and Alisal Commons) in addition to Veterans Memorial Hall grounds, City Hall and Annex grounds as well as all City Parking lot islands.

Program - Information Technology
As a smaller organization, the City of Solvang maintains a contract for information technology services to align the City’s infrastructure with a larger firm consisting of IT specialists and experts. Together, the City and the contractor team work together to continuously improve and enhance the City’s IT infrastructure, and efficiently and safely support all the technology needs of the organization.

Program - Planning and Building
The Planning and Building Division oversees land use policies and regulations, guides and regulates land uses/development proposals, promotes the sustainable growth of the community, encourages zoning code compliance, as well as facilitating the safe construction of buildings and structures set forth by the California Building Code. The Planning and Building division also serves as the main support body for the City’s Planning Commission and Design Review Committee.

Program - Marketing / Tourism
The City of Solvang’s economic engine is Tourism. Over 50% of General Fund revenue is derived from Tourism. Another 15% of revenues are derived from sales tax. These tourism-driven revenue sources help fund numerous City operations. The City maintains a contract with a marketing firm to ensure the City continues to see healthy tourism levels.

Program - Public Safety/Law Enforcement
The Santa Barbara County Sheriff’s Office provides full-service police services to the City of Solvang through a five-year Law Enforcement Contract. The Sheriff’s Office provides general law enforcement, traffic enforcement, commercial vehicle enforcement, criminal investigations, graffiti and gang enforcement, and school resource services under this contract. Fire services are provided to the City of Solvang by Santa Barbara County Fire District out of Station #30, which is housed in the same building as City Hall. The City also provides Code Enforcement services through a separate contractor. 200
Departmental Structure
NOTE: While the City Manager and City Attorney are appointed by the City Council organizationally and there are contracts managed directly by the City Manager, the budgetary impact of the City Council and these contracts items is housed within the Administration Department.

Department FTEs
Administration Department
Position FY2022 FY2023 FY2024 FY2025 FY2026
FTE Count
City Clerk 1 1 1 1 1
Special Consultant 0 0 0.5 0.5 0.5
Recreation Coordinator 1 1 0 1 1
Parks Maintenance II 0 0 1 1 1
Parks Maintenance I 0 0 1 1 1
Management Analyst 1 0 1 1 1
Recreation Clerk 0 0 1 1 1
Director of Parks and Recreation 0 0 1 1 1
HR Specialist 0 0 1 1 1
Planning /PW Office Assistant 0 0 0 0.5 0.5
Planning Manager 0 0 1 1 1
Marketing and Events Coordinator 0 0 1 1 1
Assistant Planner 1 1 1 1 1
Accounting Supervisor 1 1 1 1 1
Accounting Assistant 1 0 1 1 1
Community Service Officer 0 0.5 1 1 1
Recreation Supervisor 1 1 0 0 0
City Manager 1 1 1 1 1
Office Assistant 1 1 1 1 1
201
Position FY2022 FY2023 FY2024 FY2025 FY2026
Administrative Services Director 0 1 1 1 1
FTE COUNT 9 8.5 16.5 18 18
Department Operating Revenues
Administration Department
Revenues
Taxes
Transient Occupancy Tax
Transient Occupancy Tax $6,308,112 $4,900,000 -22% $4,753,000 -3% $4,753,000 0% TOT Penalties $3,325 $0 -100% $1,000 – $1,000 0%
TRANSIENT OCCUPANCY TAX TOTAL $6,311,438 $4,900,000 -22% $4,754,000 -3% $4,754,000 0% Property Tax $1,754,910 $1,474,254 -16% $1,567,871 6% $1,567,871 0% Sales Tax $1,980,622 $2,021,200 2% $1,960,564 -3% $1,960,564 0% TAXES TOTAL $10,046,96
9 $8,395,454 -16% $8,282,435 -1% $8,282,435 0%
Fees for Services $825,161 $585,805 -29% $684,385 17% $734,591 7% Rental/Lease Income – $0 – $0 – $0 –
Grants $974,465 $256,355 -74% $434,355 69% $150,000 -65% Miscellaneous Income $32,100 $4,700 -85% $700 -85% $700 0% Donations $1,000 $0 -100% $1,000 – $1,000 0%
Overhead Contributions $696,388 $710,316 2% $724,525 2% $739,017 2% Events $12,103 $8,000 -34% $9,000 13% $9,000 0%
Interest Income $277,376 $45,000 -84% $450,000 900% $400,000 -11% Reimbursement/Transfers $336,045 $11,250 -97% $12,450 11% $12,450 0% REVENUES TOTAL $13,201,60
7 $10,016,87
9 -24% $10,598,850 6% $10,329,193 -3%
Department Operating Expenditures
Administration Department
Expenses
Personnel $1,976,184 $2,429,867 23% $3,170,717 30% $3,335,538 5% Supplies $71,715 $74,799 4% $177,834 138% $177,179 0%
Repairs & Maintenance $3,772 $8,849 135% $127,827 1,345% $123,327 -4% Equipment $4,102 $5,000 22% $5,000 0% $5,000 0%
Utilities $2,704 $2,500 -8% $94,050 3,662% $94,050 0%
County/Other Contracted Services $2,400,780 $2,591,452 8% $1,586,842 -39% $3,231,891 104% Services $1,522,198 $1,605,207 5% $2,065,168 29% $1,817,345 -12% Hospitality/Wellness $7,195 $8,000 11% $8,000 0% $8,000 0% City Council - Agency Contributions $1,647,278 $1,632,487 -1% $1,082,234 -34% $936,575 -13% Emergency Planning $513 $10,960 2,036% $27,735 153% $10,560 -62% Taxes, Fees & Permits $23,330 $23,000 -1% $21,577 -6% $21,577 0% Finance Costs $5,647 $2,700 -52% $8,500 215% $8,500 0%
Capital Outlay $102,750 $30,000 -71% $38,212 27% $38,377 0% Depreciation Expense – $0 – – – $0 –
Transfers $0 $1,239,297 – $0 -100% $0 –
Projects $24,110 $25,000 4% $306,500 1,126% $470,500 54% Miscellaneous Expense $17,911 $6,000 -66% $10,500 75% $10,500 0% ACTUALS ADOPTED PROPOSED FY25
PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 202
EXPENSES TOTAL $7,810,190 $9,695,119 24% $8,730,696 -10% $10,288,919 18% FY23-24 Accomplishments FY24-26 Goals
Adopted New Record Retention Schedule.

Implemented New Budgeting and Vacation Rental
Software.

Received Government Finance Officers Association's
Certificate of Achievement for Excellence in
Financial Reporting for Fiscal Year 2022-23.

Remodeled and brought Park Host home at Hans
Christensen Andersen Park to acceptable living
standards for new tenants.

Contracted new Park Host.

Held numerous very successful events which
include: Annual Haunted House for Halloween,
Mother and Son Luau, Easter Eggstravaganza,
Turkey Trot, Julefest Festivities and Junior
Entrepreneur Fair along with classes, camps,
programs and sports leagues.

Approval of the 6th Cycle Housing Element.

Adoption of a revised Flag Ordinance.

Hiring of a part-time community services officer to
assist in ensuring the Village and other areas of the
City are maintained consistent with our community
character.

Hiring of a new assistant planner to provide a
greater level of customer service.

Revised and rewrote the Special Events Application
and Guidelines, in addition to revising and rewriting
city code to align with the changes.

Updated, designed, and successfully launched the
new SolvangUSA website.

Created, developed, and launched the Solvang
Dashboard.

Update of Administrative and Human Resources
Policies.

Update of Vacation Rental Ordinance.

Streamline and Simplify Business License
Certificates.

Enhance Investment Strategies to Maximize
Earnings.

Complete Lighting Project at Solvang Park to use for
year-round events and Holidays.

Bring back the Gift Catalog for Memorial Park
Donations (Trees, Benches, etc.)
Moving the Annual Halloween Haunted House back
to the Solvang Festival Theater.

Complete the Recreation Master Plan.

Streamline entitlement processing to provide clear
path forwards for potential development projects.

Implement the Plan Solvang 2045 General Plan by
allowing more flexibility in zoning in the Village
Core.

Reduce time frames for Plan Reviews to deliver an
enhanced customer service experience
Strive to maintain and enhance our community
character by establishing working relationships with
residents and the business community to ensure the
community remains a place to live, play, and visit.

Create an event in the shoulder season to draw
tourists to Solvang during the slower winter months.

Work collaboratively with Visit SYV’s Director of
Sales to develop long-term sales strategies that will
attract overnight business groups, boutique
conferences, and small groups to increase mid-week
travel and maximize the economic impact for
Solvang.

Start holding “Business Talks” quarterly to open
lines of communication between the City and the
business district.

ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 203
Department Description
The Public Works Department oversees all engineering activities within the City’s infrastructure systems. The Public Works Department is also tasked with maintaining a safe and well-maintained appearance at all the City’s facilities, parks, and open spaces. The Public Works Department also manages the environmental services afforded to City residents and businesses through programs that include solid waste and storm water management. The Public Works Department also manages the contract for Santa Ynez Valley Transit (SYVT) program.

Department Programs and Divisions
The Public Works Department consists of the following programs.

Program - Engineering Division
The City’s Engineering Division manages the City's Capital Improvement Program including program planning & development, engineering design, management of consultant contracts, construction management, and inspection. The Division provides engineering review and inspection of public improvements that are part of land development projects. The Division processes and issues Encroachment Permits for various activities within the public right‐of‐way, and issues Grading Permits.

Program - Maintenance Division
The City of Solvang’s Maintenance Division is responsible for the operation and maintenance of many of the public improvements and facilities Solvang residents and visitors see and use on a day‐to‐day basis. These include the public streets, storm drain system, sidewalks, street trees, public parking lots, public restrooms, and public buildings such as the Veteran's Memorial Hall.

Program - Stormwater Management
The City maintains and operates a stormwater and flood control system, which includes drainage inlets, culverts, open channel drainage ditches, and underground storm drains that convey stormwater. The City works with Santa Barbara County Flood Control District (SBCFCD) to minimize flooding impacts.

Program - Transit
Santa Ynez Valley Transit (SYVT) is a Joint-Powers Agency funded by State and Federal transit grant funds through the Cities of Buellton and Solvang and the Santa Barbara County. The SYVT mission is to provide safe, Public Works/Engineering
204
dependable, and on-time transportation services transporting riders to, from and around Solvang, Buellton, Santa Ynez, and Los Olivos with convenient scheduled bus stops Departmental Structure
Department FTEs
Position FY2022 FY2023 FY2024 FY2025 FY2026
FTE Count
Planning /PW Office Assistant 0 0 0 0.5 0.5
Maintenance Lead 1 1 1 1 1
Engineering Technician 0 0 1 1 1
Maintenance Worker I 0 1 2 2 2
Maintenance Supervisor 1 1 1 1 1
Maintenance Worker II 2 2 1 1 1
Public Works Director/City Engineer 1 1 1 1 1
FTE COUNT 5 6 7 7.5 7.5
Department Operating Revenues
Revenues
Taxes – $4,000 – $4,000 0% $4,000 0%
Fees for Services $44,771 $17,000 -62% $17,000 0% $17,000 0% Rental/Lease Income $51,128 $20,000 -61% $20,000 0% $20,000 0% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 205
Grants $1,141,012 $1,172,428 3% $1,262,803 8% $1,262,803 0% Miscellaneous Income – $250 – $250 0% $250 0%
Donations – $0 – $0 – $0 –
Overhead Contributions – $0 – $0 – $0 –
Events $5,435 $3,000 -45% $3,000 0% $3,000 0%
Interest Income $34,167 $17,100 -50% $35,000 105% $35,000 0% Reimbursement/Transfers $2,659,493 $2,364,172 -11% $1,233,672 -48% $1,143,672 -7% REVENUES TOTAL $3,936,005 $3,597,950 -9% $2,575,725 -28% $2,485,725 -3% Department Operating Expenditures
Expenses
Personnel $714,550 $1,188,917 66% $1,080,347 -9% $1,144,624 6% Supplies $208,367 $244,390 17% $242,960 -1% $242,960 0% Repairs & Maintenance $391,944 $512,073 31% $163,849 -68% $163,849 0% Equipment – $0 – – – $0 –
Utilities $171,825 $198,060 15% $184,260 -7% $184,260 0% County/Other Contracted Services $722,829 $708,657 -2% $891,386 26% $891,386 0% Services $521,362 $607,556 17% $554,067 -9% $608,986 10% Emergency Planning – $0 – – – $0 –
Taxes, Fees & Permits $498 $7,350 1,376% $11,150 52% $11,150 0% Finance Costs – $0 – – – $0 –
Capital Outlay -$500,000 $0 -100% $65,358 – $66,666 2%
Depreciation Expense $97,749 $136,000 39% $111,000 -18% $111,000 0% Transfers – $0 – – – $0 –
Projects $1,954,983 $1,417,365 -27% $18,000 -99% $18,000 0% Miscellaneous Expense $74,049 $45,507 -39% $46,419 2% $47,348 2% EXPENSES TOTAL $4,358,155 $5,065,875 16% $3,368,796 -33% $3,490,229 4% FY23-24 Accomplishments FY24-26 Goals
Completed Active Transportation Plan.

Established Development Review Program with New
Engineering Staff in collaboration with Planning and
Building.

Restriped the downtown parking stalls and
crosswalks with in-house staff.

Completed the CalRecycle Corrective Action Plan
(CAP) to comply with state law.

Scope and Begin Solvang Downtown Multi-modal
Congestion Management and Streetscape Project
Study Report.

Develop Inhouse Inspection Program and Document
all City Sidewalks.

Develop downtown Sidewalk Cleaning process and
schedule.

Complete SYVT Office remodel.

Draft 10-year Light Maintenance (Slurry) Schedule
to address all City Streets.

ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 206
Department Description
The Utilities Department maintains oversight of critical resources that are everyday staples to all members of the community. The Utilities Department oversees water supply treatment and distribution, sewer collection and wastewater treatment, possible future recycled water, the water conservation program, and the Eastern Management Area Groundwater Sustainability Agency (EMA-GSA). The Utilities Department is responsible for the day-to-day operation and maintenance of the water supply treatment and distribution system, sewer collection system and Wastewater Treatment Plant. The Department performs the strategic planning, project management, and engineering for these critical facilities and future facilities. The Department also assists in management of the EMA-GSA. The utility staff also maintains strict and efficient financial management of the water and wastewater funds, acting as the fiduciary of these departments.

Department Programs and Divisions
The Utilities Department consists of the following programs:

Program - Water Supply and Distribution
The Water Division operates and maintains the City's water supply and distribution facilities and provides potable water to the residents and business of Solvang. These facilities include 3 water storage tanks/reservoirs, 6 production water wells, 4 pump stations, chlorination and ammonia facilities, a hydropneumatic tank, and 40 miles of waterline throughout the City of Solvang. The Water Division is also responsible for reading all the water meters on a monthly basis.

Program - Sewer Collection
The City of Solvang sewer collection system consists of 32 miles of sewer pipeline ranging in size from 6" diameter to 18" diameter and over 600 sewer manholes. The sewer collection system is operated under a Permit issued by the Regional Water Quality Control Board. The Wastewater Division also operates and maintains two sewer lift (pumping) stations. Sewer lines throughout the City are cleaned on a regular basis by use of special hydraulic jetting equipment that removes blockages and flushes the lines.

Program - Wastewater Treatment Plant (WWTP)
The City of Solvang operates a Sequencing Batch Reactor (SBR) type Wastewater Treatment Plant (WWTP) with a design capacity of 1.5 million gallons per day (MGD). The WWTP operates under a Waste Discharge Permit issued by the Regional Water Quality Control Board. The WWTP currently receives and treats wastewater from the City of Solvang and the Santa Ynez Community Services District (SYCSD) which serves the town of Santa Ynez. The SYCSD owns 0.30 MGD capacity in the Solvang WWTP. The Plant provides full Utilities Department
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secondary treatment of the wastewater received. The WWTP discharges treated wastewater to percolation ponds located adjacent to the Plant.

Program - Groundwater Sustainability Agency  - Management The Santa Ynez River Valley Groundwater Basin is divided into three different Management Areas: Western, Central and Eastern. Solvang is part of the Eastern Management Area of the Groundwater Sustainability Agency. The Eastern Management Area agencies include the County of Santa Barbara, Santa Ynez River Water Conservation District (Parent District), Santa Ynez- Improvement District No. 1, and the City of Solvang. The Parent District is currently the lead agency. Each Management Area is governed by a Groundwater Sustainability Agency (GSA) Board/Committee with support and input from agency staff. The EMA-GSA Board and staff have worked together to develop and implement a Groundwater Sustainability Plan (GSP) for the Basin which will be managed under a coordination agreement per the Sustainable Groundwater Management Act regulations.

Departmental Structure
Department FTEs
Position FY2022 FY2023 FY2024 FY2025 FY2026
FTE Count
Utilities Director 1 1 1 1 1
WW Collections System Operator 1 1 1 1 1
Wastewater Supervisor 1 1 1 1 1
Wastewater Lead Operator/City Inspector 1 1 1 1 1
WWTP Operator I 1 0 0 0 0
Water Supervisor 1 1 1 1 1
Water Operator I 3 3 3 3 3
WWTP Operator II 2 1 1 1 1
Utility Billing Clerk 1 1 1 1 1
Water Lead Operator 1 1 1 1 1
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Position FY2022 FY2023 FY2024 FY2025 FY2026
FTE COUNT 13 11 11 11 11
Department Operating Revenues
Revenues
Fees for Services $81,653 $34,924 -57% $34,924 0% $34,924 0% Rental/Lease Income $16,341 $18,000 10% $18,000 0% $18,000 0% Grants – $0 – $0 – $0 –
Water and Sewer $6,966,975 $7,650,015 10% $8,326,511 9% $9,034,471 9% Miscellaneous Income $43,864 $22,510 -49% $22,510 0% $22,510 0% Interest Income $165,402 $17,000 -90% $177,000 941% $177,000 0% Reimbursement/Transfers $679,709 $584,200 -14% $302,200 -48% $302,200 0% REVENUES TOTAL $7,953,944 $8,326,649 5% $8,881,145 7% $9,589,105 8% Department Operating Expenditures
Expenses
Personnel $1,504,043 $1,978,433 32% $2,015,513 2% $2,108,552 5% Supplies $131,869 $152,240 15% $198,300 30% $232,432 17% Repairs & Maintenance $251,332 $310,088 23% $337,170 9% $337,170 0% Equipment – $0 – – – $0 –
Utilities $2,525,613 $2,789,173 10% $2,989,119 7% $2,934,165 -2% Services $424,718 $521,099 23% $921,477 77% $690,904 -25% Taxes, Fees & Permits $59,444 $58,990 -1% $66,690 13% $66,690 0% Finance Costs $29,204 $20,000 -32% $25,000 25% $25,000 0% Capital Outlay -$983,910 $31,000 -103% $109,599 254% $111,368 2% Depreciation Expense $849,080 $866,000 2% $866,000 0% $866,000 0% Transfers $1,134,301 $3,883,050 242% $0 -100% $0 –
Projects $1,250,280 $5,246,375 320% $297,000 -94% $1,117,000 276% Miscellaneous Expense $664,648 $666,808 0% $680,106 2% $693,669 2% EXPENSES TOTAL $7,840,623 $16,523,256 111% $8,505,974 -49% $9,182,950 8% ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 ACTUALS ADOPTED PROPOSED FY25 PROPOSED FY26
FY2023 FY2024 Variance between FY23 & FY24 FY2025 Variance between FY24 & FY25 FY2026 Variance between FY25 & FY26 209
FY 2023-24 Accomplishments FY 2024-26 Goals
Hired a wastewater operator in training.

Finished numerous studies to secure funding for
plant upgrade.

Succeeded in having our discharge limits changed
from the Santa Ynez ground water basin to the Santa
Rita basin.

Purchased new tractor for the Wastewater Division.

Replaced belt on belt filter press.

Replaced lever transmitters at Fjord Lift station.

Commenced Lead Service line inventory.

Installed new 10 inch Water Main and Services on
Fredensborg Canyon Road.

Installed bollards for hydrant on Fredensborg
Canyon Road.

Fixed chlorine leaks at Well 21 and Well 22.

Secure funding and begin engineering on
wastewater plant upgrade.

Rebuild Digester Blower.

Install new Sludge flow meter.

Dredge primary polishing pond.

Replace Waste activated sludge valves.

Manhole lining project on Alisal Ranch golf course.

Replacement of Fire Hydrant on Randho Alisal Drive.

Install an additional fan at Well 21 for safety.

Begin construction of Nykobing Water Line
Replacement.

Complete maintenance on pump for State Water
connection.
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The City of Solvang has extensive capital improvement needs. Many of the City’s capital improvement needs involve annual or ongoing maintenance projects. Planning, design and construction of improvements are implemented according to a 10-Year Capital Improvement Program (CIP). Adoption of a 10-Year Capital Improvement Program provides a tool for scheduling and budgeting of improvement projects. Annual update of the CIP is a vital component to its successful implementation, and is a requirement of the portion of the program funded by the Traffic Mitigation Fund.

The revenues used for implementation of the CIP come from a variety of funding sources (Funds). Most of the Funds have restrictions on their use based on the sources of the revenue. The various Funds utilized in the budgeting of the CIP are identified below along with a brief description of revenue source and applicable restrictions.

General Fund (Fund 100)
Revenues within the General Fund come from a wide variety of sources including the City’s Transient Occupancy Tax, property tax, sales tax, fees for services and City reserves. These funds are unrestricted and can be used to meet City capital project needs. The General Fund is the most flexible source of project funding, and use of these funds is based solely on City Council direction.

Government Impact Fees Fund (Fund 200)
Revenues within the Impact Fee Fund come from fees charged to new development within the City of Solvang for the impact that construction has on future services and infrastructure. One of the fees is for traffic mitigation/road improvement, and the purpose is to provide partial funding of projects to increase street capacity within the City of Solvang to accommodate additional traffic generated by the new development. City Council Resolution No. 08-808 includes a list of projects identified as the basis for the Road Improvement Fee. Use of these funds is restricted to the identified projects. The project list is evaluated and updated annually as part of the adopted 10-Year Capital Improvement Program. Another such fee is the Parking In Lieu Fee to provide partial funding of projects to increase public parking throughout the Tourist Related Commercial area of the City.

Traffic Safety Fund (Fund 201)
Revenues within the Traffic Safety Fund come from motor vehicle fines and forfeitures. Use of these funds is for traffic safety purposes. The California Vehicle Code requires establishment of a special fund to be used exclusively for official traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention, and for the maintenance, improvement, or construction of public streets, bridges, and culverts within the City. However, the funds may not be used to pay for traffic officers or other police officers.

Gas Tax Fund (Fund 202)
Revenues within the Gas Tax Fund come from taxes on vehicle fuels (gasoline, diesel fuel, etc.) that are apportioned in accordance with the California Streets and Highway Code. These funds may only be used for street or road Capital Improvement Program
Funding Source Overview
Adopted August 12, 2024
211
construction, maintenance and administrative overhead purposes. These funds are typically used to fund street maintenance and urban forestry operations in the City’s annual maintenance/operating budget.

Local Transportation Fund (Fund 203)
Revenues within the Local Transportation Fund come from the California Transportation Development Act. Use of these funds is restricted to transportation related facilities including drainage, pedestrian and bicycle related facilities.

Measure A Fund (Fund 204)
Revenues within the Measure A Fund come from the Santa Barbara County Measure A 30-year 0.5% transportation sales tax approved by voters in November 2008. Measure A came into effect on April 1, 2010, and the first revenues from this funding source became available in July 2010. Use of these funds is restricted to engineering, construction, maintenance and overhead for local streets and roads, drainage facilities, sidewalk, transit, and other transportation related activities.

Measure A also includes a competitive grant program to fund bicycle and pedestrian improvement projects.

SB 1 Road Repair and Accountability Act of 2017
On April 28, 2017 the Governor signed Senate Bill 1 (SB 1) into law providing the first significant, stable, and on-going increase in state transportation funding in more than two decades. SB 1 enacts a number of new taxes and fees to generate revenue for transportation projects. Most significantly the bill enacts a new 12 cent gasoline excise tax increase and annual adjustment for inflation, and a new 20 cent diesel excise tax increase and annual adjustment for inflation. The new revenues generated by SB 1 will be distributed to Caltrans among a few different “programs”.

The program that will most directly affect the City of Solvang is the Road Maintenance & Rehabilitation Account under which Solvang will annually receive a population based allocation of funding for roadway, drainage and transportation related projects.

Regional Surface Transportation Program
The Regional Surface Transportation Program (RSTP) is a program administered by the Santa Barbara County Association of Governments (SBCAG) that provides funding for a broad range of highway improvement and transit projects. Funding for this Program comes from the Federal Highway Administration and has been “de-federalized” by an exchange agreement between SBCAG and the California Department of Transportation. De-federalizing the funds allows for greater flexibility in their use and significantly reduced the administrative burden associated with use of the funds.

State Transportation Improvement Program
Historically the California Transportation Commission adopts a State Transportation Improvement Program (STIP) every two years to fund new construction projects that add capacity to the transportation system. STIP funding comes from a mix of State, Federal, and local taxes and fees. Funding from this source has been very limited in the last few years. Operational and safety improvement projects are given first priority. Roadway rehabilitation projects are eligible for funding but are considered of lower priority and have not been funded for many years.

Active Transportation Program
The Active Transportation Program (ATP) was created in September 2013 in the California Department of Transportation. The ATP consolidates existing federal and state transportation programs, including the Transportation Alternatives Program (TAP), Bicycle Transportation Account (BTA), and State Safe Routes to School (SR2S), into a single program with a focus to make California a national leader in active transportation. The purpose of ATP is to encourage increased use of active modes of transportation by: increasing the proportion of trips accomplished by biking and walking, increasing safety and mobility for non-motorized users, advancing the active transportation efforts of regional agencies to achieve greenhouse gas (GHG) reduction goals, and enhancing public health. Funds for this program are distributed based on a competitive grant application process for eligible projects. Preference is given to projects located within disadvantaged communities. It is anticipated that ATP funding will be available through 2025.

Capital Project Fund- Grants (Fund 300)
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Revenues within the Capital Project Fund come from Federal, State and local grants. Use of these funds is restricted to only allowable expenditures under the individual grant programs. Allowable expenditures typically include planning studies and reports, engineering, construction, and construction management (including testing and inspection services). Fund 300 was created in FY 2012-13 to allow for easier and clearer tracking of expenditures on grant funded capital projects.

PG&E Rule 20A Underground Funding
Under the California Public Utility Commission Rule 20A, Replacement of Overhead with Underground Electric Facilities, PG&E must set aside funds for the construction of projects which involve relocating existing overhead electrical distribution lines to underground in areas of “public benefit”. Areas of public benefit include downtown commercial areas, parks, community common areas, major thoroughfares and scenic vistas of common community importance. As opportunities arise, the City would work with PG&E and other affected utilities to identify project areas. An underground utility district would need to be established by the City of Solvang as a mechanism to ensure conversion by individual property owners.

Proposition 68 Grant Funding
Proposition (Prop) 68 is the California Drought, Water, Parks, Climate, Coastal Protection, and Outdoor Access for All Act of 2018. Prop 68 was approved by voters in June 2018 and authorized the State to sell approximately $4.1 billion in general obligation bonds to fund parks, water, and various environmental projects within several different programs.

The program under Prop 68 most relevant to the City of Solvang is the Local & Regional Parks Program. Funds for most of the programs are distributed based on a competitive grant application process for eligible projects. There will be several funding cycles for most of the programs under Prop 68.

Transit Fund (Fund 502)
Revenues within the Transit Fund come from Federal and State public transit sources, and fare box receipts. The Transit Fund is an enterprise fund used to fund the operations and management of the Santa Ynez Valley Transit, the Valley-wide public transportation system. The Santa Ynez Valley Transit is administered by the City of Solvang under a cooperative agreement with the City of Buellton and the County of Santa Barbara. Use of these funds is restricted to transit related expenditures.

Transit - State of Good Repair Grant Funding
The Road Repair and Accountability Act of 2017, Senate Bill (SB) 1, Chapter 5, signed by the Governor on April 28, 2017, includes a program that provides additional revenues for transit infrastructure repair and service improvements. This investment in public transit is referred to as the State of Good Repair (SGR) Program. This State program receives funding annually made available for eligible transit maintenance, rehabilitation, and capital projects.

Utilities Department Funding Sources
Water Fund (Fund 500)
The Water Fund is an enterprise fund for the operation of the City of Solvang’s water utility that includes water supply, treatment, and distribution. Revenues within the Water Fund come from connection fees, meter charges, and water usage charges. Use of these funds is restricted to water system related expenditures. Reserves generated from these fees and charges are used for water supply, and water system related capital improvements.

Wastewater Fund (Fund 501)
The Wastewater Fund is an enterprise fund for the operation of the City of Solvang’s wastewater utility that includes the sewer collection system, and wastewater treatment plant. Revenues within the Wastewater Fund come from connection fees and sewer usage charges. Use of these funds is restricted to wastewater system (collection and treatment) related expenditures. Reserves generated from these fees and charges are used for sewer collection system and wastewater treatment plant related capital improvements. 213
Summary of 10 year CIP plan approved by City Council on August 12, 2024 Expenses
300 - CAPITAL PROJECTS FUND
1600 - Public Works/Engineering $745,000 $1,496,000 $690,000 $140,000 $5,000,000 $450,000 2100 - Gas Tax $300,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 2200 - Local Transportation $0 – – – – –
2500 - Measure A $768,000 $568,000 $568,000 $1,068,000 $568,000 $1,960,000 300 - CAPITAL PROJECTS FUND TOTAL $1,813,000 $2,264,000 $1,458,000 $1,408,000 $5,768,000 $3,410,000 803 - WATER CAPITAL PROJECTS
5100 - Water $3,130,000 $1,160,000 $370,000 $2,190,000 $3,350,000 $10,360,000 803 - WATER CAPITAL PROJECTS TOTAL $3,130,000 $1,160,000 $370,000 $2,190,000 $3,350,000 $10,360,000 804 - WWTP CAPITAL PROJECTS
5200 - Sanitary Sewer $350,000 $1,220,000 $580,000 $100,000 $100,000 $500,000 5300 - WasteWater $1,310,000 $10,935,000 $10,000,000 – – – 804 - WWTP CAPITAL PROJECTS TOTAL $1,660,000 $12,155,000 $10,580,000 $100,000 $100,000 $500,000 805 - TRANSIT CAPITAL FUNDS
5000 - Transit $1,802,000 $1,470,000 $160,000 $250,000 – $500,000 805 - TRANSIT CAPITAL FUNDS TOTAL $1,802,000 $1,470,000 $160,000 $250,000 – $500,000 EXPENSES TOTAL $8,405,000 $17,049,000 $12,568,000 $3,948,000 $9,218,000 $14,770,000

BUDGET DATA
FY2025 FY2026 FY2027 FY2028 FY2029 FY2034
214
Capital Projects Fund FY 2024-25 through FY 2033-34 (Fund 300) Expenses
300 - CAPITAL PROJECTS FUND
1600 - Public Works/Engineering $745,000 $1,496,000 $690,000 $140,000 $5,000,000 $450,000 2100 - Gas Tax $300,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 2200 - Local Transportation $0 – – – – –
2500 - Measure A $768,000 $568,000 $568,000 $1,068,000 $568,000 $1,960,000 300 - CAPITAL PROJECTS FUND TOTAL $1,813,000 $2,264,000 $1,458,000 $1,408,000 $5,768,000 $3,410,000 EXPENSES TOTAL $1,813,000 $2,264,000 $1,458,000 $1,408,000 $5,768,000 $3,410,000 General Fund  - Parks Projects and Funding Sources
Capital Projects Fund

BUDGET DATA
FY2025 FY2026 FY2027 FY2028 FY2029 FY2034
215
Facilities Projects and Funding Sources
Streets Projects and Funding Sources
216
Traffic Mitigation Projects and Funding Sources
Stormwater Projects and Funding Sources
217
Water Capital Projects Fund FY 2024-25 through FY 2033-34 Expenses
803 - WATER CAPITAL PROJECTS
5100 - Water $3,130,000 $1,160,000 $370,000 $2,190,000 $3,350,000 $10,360,000 803 - WATER CAPITAL PROJECTS TOTAL $3,130,000 $1,160,000 $370,000 $2,190,000 $3,350,000 $10,360,000 EXPENSES TOTAL $3,130,000 $1,160,000 $370,000 $2,190,000 $3,350,000 $10,360,000 Water Capital Projects and Funding Sources
Water Capital Projects

BUDGET DATA
FY2025 FY2026 FY2027 FY2028 FY2029 FY2034
218
219
WWTP Capital Projects Fund FY 2024-25 through FY 2033-34 Expenses
804 - WWTP CAPITAL PROJECTS
5200 - Sanitary Sewer $350,000 $1,220,000 $580,000 $100,000 $100,000 $500,000 5300 - WasteWater $1,310,000 $10,935,000 $10,000,000 – – – 804 - WWTP CAPITAL PROJECTS TOTAL $1,660,000 $12,155,000 $10,580,000 $100,000 $100,000 $500,000 EXPENSES TOTAL $1,660,000 $12,155,000 $10,580,000 $100,000 $100,000 $500,000 WWTP Projects and Funding Sources
WWTP Capital Projects

BUDGET DATA
FY2025 FY2026 FY2027 FY2028 FY2029 FY2034
220
221
Transit Capital Projects Fund FY 2024-25 through FY 2033-34 Expenses
805 - TRANSIT CAPITAL FUNDS
5000 - Transit $1,802,000 $1,470,000 $160,000 $250,000 – $500,000 805 - TRANSIT CAPITAL FUNDS TOTAL $1,802,000 $1,470,000 $160,000 $250,000 – $500,000 EXPENSES TOTAL $1,802,000 $1,470,000 $160,000 $250,000 – $500,000 Transit Projects and Funding Sources
Transit Capital
Projects

BUDGET DATA
FY2025 FY2026 FY2027 FY2028 FY2029 FY2034
222
Account: A subdivision within a fund for the purpose of classifying transactions.

Account number: A numeric identification of the account, typically, a unique number or series of numbers. The City of Solvang’s number structure is comprised of four fields of characters. The first field is 3 characters long and identifies the various unique FUND within the account system. The second field (4 characters) identifies the DEPARTMENT. The third field (3 characters) identifies the PROGRAM. Finally, the fourth field contains 5 characters and identifies the OBJECT CODE of the account number. The combination of these four fields makes up the account number.

Accrual basis or accrual method: Accounting method whereby income and expense items are recognized as they are earned or incurred, even though they may not have been received or actually paid in cash. The alternative is Cash Basis. The City of Solvang uses the Modified Accrual Basis of accounting for governmental funds and the Accrual Basis of accounting for enterprise funds.

Actual: The recorded expenditure for a specific account number. The actual columns, referenced in this document, report the expenditures as audited by an independent auditor.

Adopted Budget: A budget which typically has been reviewed by the public and adopted (approved) by the City Council prior to the start of the fiscal year. The Adopted Budget is the legal authority to expend money for specified purposes in the fiscal year time period.

Appropriation: An authorization by the City Council to make expenditures and to incur obligation for specific amounts and purposes. For most local governments, the Adopted Budget document is the source for all or most appropriations. All annual appropriations lapse at the end of the fiscal year.

Assessed valuation: An official value established for real estate or other property as a basis for levying property taxes.

Assessments: Charges made to parties for actual services or benefits received.

Authority: A governmental or public agency created to perform a single function or a restricted group of related activities.

Authorized positions: Employee positions, which are authorized in the Adopted Budget, to be filled during the year.

Available Fund Balance: Funds remaining from prior years that are available for appropriation and expenditure in the current year.

Budget Glossary of Terms
223
Base budget: Cost of continuing the existing levels of service in the current budget year.

Budget: A plan of financial operation, for a set time period, which identifies specific types and levels of services to be provided, adopted appropriations or expenses, and the recommended means of financing them.

Budget amendments / revisions: The City Council has the sole responsibility for adopting the City’s budget and may amend or supplement the budget at any time after adoption by majority vote. The City Manager has authority to make budget adjustments per the Council adopted policy.

Budgetary basis: The basis of accounting used to estimate financing sources and uses in the budget. The budgetary basis generally takes one of three forms: GAAP, cash, or modified accrual.

Budgetary unit: An organizational component budgeted separately, usually a department or a division.

Capital expenditures: An acquisition or improvement (as distinguished from a repair) that will have a life of more than one year.

Capital improvement budget: Financial plans or authorized expenditures for tangible, long-term construction of, or improvement to, physical public facilities.

Capital Improvement Program or Plan (CIP): A long-term plan for multi-year projects such as street or park improvements, building construction, and various kinds of major facility maintenance. The projects set out in the plan usually require funding beyond the one-year period of the annual budget and the plan details funding sources and expenditure amounts.

Capitalization policy: The criteria used by a government to determine which outlays should be reported as fixed assets.

Capital outlay: Expenditures that result in the acquisition of, or addition to, fixed assets. A capital item is tangible, durable, and non-consumable, costs $5,000 or more, and has a useful life of more than one year.

Carryover: Process of carrying a budgeted and encumbered item from the current fiscal year to the next fiscal year.

For example, a purchase order for a budgeted computer purchase is placed in FY 2019. However due to backlog at the computer factory, the computer is shipped in the 2020 Fiscal Year. The budget for FY 2020 did not include a purchase of a computer. The unspent FY 2019 budget for this item is carried over to the next fiscal year and the FY 2020 budget is adjusted (increased) for this purchase.

Cash basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased.

Consumer Price Index (CPI): Measure of change in consumer prices as determined by a monthly survey of the U.S.

Bureau of Labor Statistics. Many pension and employment contracts are tied to changes in consumer prices as protection against inflation and reduced purchasing power. Among the CPI components are the costs of housing, transportation, and electricity. Also known as the Cost-of-Living Index.

Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contract services: Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include maintenance agreements, professional contracts, and tree trimming agreements.

Debt service: The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule.
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Deficit: The excess of an entity’s liabilities over its assets, or the excess of expenditures or expenses over revenues during a single accounting period.

Department: A basic organizational unit of government that is functionally unique in its delivery of services.

Depreciation: The loss in value of an asset over time due to physical changes, obsolescence, or factors outside of the asset.

Designated fund balance: A portion of unreserved fund balance designed by City policy for a specific future use.

Development-related fees: Fees and charges generated by building, development, and growth in a community.

Included in development-related fees are building permits, development review fees, and zoning and subdivision fees.

Disbursement: The expenditure of monies from an account.

Encumbrance: The commitment of appropriated funds to purchase goods or services. An encumbrance is not an expenditure. An encumbrance reserves funds to be expended.

Enterprise fund: A proprietary fund used to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of enterprise funds is to have the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The rate schedule for these services is established to ensure that revenues are adequate to meet all necessary expenditures.

Expenditure/Expense: The outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expenditure is actually paid. The term expenditure applies to governmental funds, while the term expense is used for enterprise and internal service funds.

Expenditure object code: Unique identification number and title for a minor expenditure category. Represents the most detailed level of budgeting and recording of expenditures, referred to as a "line item." Fiscal policy: A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

Fiscal Year (FY): The 12-month period for recording financial transactions specified by the City of Solvang as beginning July 1st and ending June 30th.

Fixed assets: Assets of long-term character such as land, buildings, machinery, equipment, and furniture.

Franchise fee: A franchise fee is charged for the privilege of using public rights-of-way and property within the City for public or private purposes. The City currently assesses franchise fees on cable television and utilities.

Full-Time Equivalent Position (FTE): Personnel position or fractions thereof based on the full-time definition of forty hours of work per week.

Fund: A separate accounting entity with a self-balancing set of accounts to record all financial transactions (revenues and expenditures) for specific activities or government functions. Funds are classified into three categories: governmental, proprietary, and fiduciary. Commonly used funds in governmental accounting are general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, internal service funds, agency funds, and special assessment funds.
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Fund accounting: System used by non-profit organizations, particularly governments. Since there is no profit motive, accountability is measured instead of profitability. The main purpose is stewardship of financial resources received and expended in compliance with legal requirements. Financial reporting is directed at the public rather than investors.

Fund balance: The excess of assets of a fund over liabilities, reserves and carry-overs.

General Fund: A governmental fund used to account for resources traditionally associated with government that is not required legally or by sound financial management to be accounted for in another fund.

Generally Accepted Accounting Principles (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

General obligation bond: Bonds that are usually limited by state law as to the amount as well as the length of indebtedness that a government can have. These "full faith and credit" bonds are secured by all of the financial assets of the local government, including property taxes.

Goal: A general statement of broad direction, purpose, or intent that describes the essential reason for existence and which is not limited to a one-year time frame. Generally, a goal does not change from year to year.

Grant: Contributions of gifts or cash or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility. An example is the Community Development Block Grant awarded by the federal government.

Indirect cost: Costs that cannot be easily seen in the product or service. Electricity, hazard insurance on a building, and data processing costs are examples of indirect costs.

Infrastructure: The physical assets of the City, e.g. streets, water, sewer, public buildings, and parks, and the support structures within a development.

Interfund transfers: The movement of monies between funds of the same governmental entity.

Intergovernmental revenue: Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.

Internal service charges: The charges to user departments for internal services provided by one department or another government agency, such as data processing, motor vehicles, or insurance funded from a central pool.

Jurisdiction: A geographic or political entity governed by a particular legal system or body of laws.

Long-term debt: Debt with a maturity of more than one year after the date of issuance.

Modified accrual basis or modified accrual method: Accounting method whereby income and expense items are recognized as they are available and measurable. The City of Solvang uses the Modified Accrual Basis of accounting for governmental funds and the Accrual Basis of accounting for enterprise funds.

Net working capital: Net working capital is the aggregate amount of all current assets and current liabilities. It is used to measure the short-term liquidity of a business/enterprise fund.

Object code: A specific numerical classification that identifies which amount is allocated for disbursements. The City of Solvang uses object codes as part of the account number and represents the lowest level of classification within the General Ledger accounting system, before the project code. 226
Objective: Measurable statement of the intended beneficial and tangible effects of a program’s activities. An objective is a specific target toward which a manager can plan, schedule work activities, and make staff assignments. An objective is stated in quantifiable terms such that it is possible to know when it has been achieved. Examples including increasing an activity by a specific amount by a certain date; maintaining a service level; reducing the incidence of something by a specific amount by a given date; or eliminating a problem by a set date. The emphasis is on performance and its measurability.

Operating expense: A series of object codes that include expenditures for items which primarily benefit the current period and are not defined as personnel services, contractual services, or capital outlays.

Operating revenues: Funds that the government receives as income to pay for ongoing operations. This includes such items as taxes, fees from specific services, interest earning, and grant revenues. Operating revenues are used to pay for day-to-day services.

Organizational chart: A chart showing the interrelationships of positions within an organization in terms of authority and responsibilities. There are basically three patterns of organization: line organization, functional organization, and line-and-staff organization.

Public Employees' Retirement System (PERS): The state retirement system for city and other public employees that provides its members with benefits at retirement or upon disability or death.

Program: A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

Proprietary funds: These funds account for records of operations similar to those found in a business, such as enterprise funds and internal service funds.

Purchase Order (PO): An order issued which authorizes the delivery of specific goods or services, and incurrence of a debt for them.

Reserve: That portion of a fund's balance legally restricted for a specific purpose and, therefore not available for general appropriations.

Resolution: A special or temporary order of a legislative body; an order (policy) of a legislative body requiring less legal formality than an ordinance or statute.

Revenues: Funds received from various sources and treated as income to the City that are used to finance expenditures. Examples are tax payments, fees for services, receipts from other governments, fines, grants, licenses, permits, shared revenue, and interest income.

Special Assessment Fund: Contains monies received from special charges levied on property owners who benefit from a particular capital improvement or service.

Special Revenue Fund: A governmental fund type used to account for specific revenues that are legally restricted to expenditures for particular purposes.

Supplemental appropriation: An additional appropriation made by the governing body after the budget year has started.

Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. 227
Transfers in/out: Amounts transferred from one fund to another to assist in financing the services for the recipient fund.

Transient Occupancy Tax (TOT): A tax collected by the operators of hotels and motels located within the city, on behalf of the City. This tax is then remitted to the City.

Unassigned fund balance: Unassigned fund balance is the residual classification for the government‘s general fund and includes all spendable amounts not contained in the other classifications. 228
Acronym Description
Acronym                                                          Description CalPers                                                                 Calif. Public Employees’ Retirement CPI                                                                          Consumer Price Index FTE                                                                         Full-time Equivalent Position FY                                                                            Fiscal Year GAAP                                                                      Generally Accepted Accounting Principles GASB                                                                      Governmental Accounting Standards Board GF                                                                            General Fund GFOA                                                                      Government Finance Officers Association HCA                                                                        Hans Christian Anderson Park IT                                                                             Information Technology LEAP                                                                       Local Early Action Plan Grants LLMD                                                                     Landscape, Lighting, & Maintenance District LSTP                                                                       Local Surface Transportation Program MOU                                                                       Memorandum of Understanding OPEB                                                                      Other Post Employment Benefits PEPRA                                                                   Public Employee’s Pension Reform Act PERS                                                                      Public Employees Retirement System PO                                                                           Purchase Order REAP                                                                      Regional Early Action Planning Grants RMRA                                                                    Road Maintenance and Rehab Account RMRP                                                                    Road Maintenance and Rehab Program RSTP                                                                      Regional Surface Transportation Program SYCSD                                                                   Santa Ynez Community Services District SYV                                                                         Santa Ynez Valley SYVT                                                                      Santa Ynez Valley Transit TMAC                                                                    Tourism Marketing Advisory Committee TBID                                                                      Tourism Business Improvement District TOT                                                                        Transient Occupancy Tax UAL                                                                        Unfunded Accrual Liability WWTP                                                                   Wastewater Treatment Plant Glossary of Acronyms
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Budget Adoption
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Appropriation Limit
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