Sonora City Council
June 5, 2023

CITY COUNCIL REGULAR MEETING - JUNE 05, 2023 PAGE 1 OF 3

CITY COUNCIL REGULAR MEETING
Monday, June 05, 2023 at 5:00 PM
94 N. Washington Street, Sonora, CA 95370
(209) 532-4541
AGENDA
NOTICE IS HEREBY GIVEN that the Sonora City Council will have their regular meeting on Monday, June 5, 2023, at 5:00 PM in the City of Sonora Council Chambers located at 94 N. Washington Street Sonora, CA 95370.

THIS MEETING IS PHYSICALLY OPEN TO THE PUBLIC AND MEMBERS OF THE PUBLIC MAY PARTICIPATE IN THE MEETING VIA VIDEO CONFERENCING AT:

Zoom Meeting Link:
https://us06web.zoom.us/j/81193397821?pwd=UGdrRTcyaFFac3o0b2JQK2FmMTRyUT09 Dial: (669) 444-9171
Meeting ID: 811 9339 7821
Passcode: 906625
MEMBERS OF THE PUBLIC WILL BE GIVEN THE OPPORTUNITY TO PROVIDE COMMENTS.

THIS MEETING WILL BE LIVE STREAMED ON THE CITY'S WEBSITE AT www.sonoraca.com.

Written comments can be submitted to be included as part of the administrative record; they will not be read during the meeting. All comments must be received by 3:00 pm on the day of the noticed meeting and can be submitted to the City Clerk at 94 N. Washington Street Sonora, CA 95370 or via email to [email protected].

CLOSED SESSION - 4:00 PM

CALL TO ORDER

ROLL CALL

PUBLIC COMMENTS

ADJOURN INTO CLOSED SESSION

1. Threat to Public Services or Facilities (Government Code §54957); Consultation with: Aimee New, Fire Chief; Melissa Eads, City Administrator.
1 CITY COUNCIL REGULAR MEETING - JUNE 05, 2023 PAGE 2 OF 3

RECONVENE INTO OPEN SESSION
OPEN SESSION - 5:00 PM

REPORT OUT OF CLOSED SESSION

PLEDGE OF ALLEGIANCE

ROLL CALL
CITY CLERK’S REPORT ON AGENDA POSTING

APPROVAL OF THE AGENDA

PUBLIC COMMENT (NON-AGENDA ITEMS)
The public may address the Council on any item of public interest not otherwise on the agenda that is within the jurisdiction of the City. No action may be taken. Matters to be addressed may be referred to City Staff or placed on a subsequent meeting Agenda. Speakers are limited to a three (3) minute presentation. If participating via Zoom, please raise your hand using the Raise Your Hand feature or dial *9 (*6 to unmute).

PRESENTATIONS

2. Receive an update from Tuolumne County District 1 Supervisor David Goldemberg.

3. Introduction of Public Works Assistant Aaron Jobe; Rachelle Kellogg, Community Development Director.

4. Receive a Proclamation recognizing June 19, 2023, as Juneteenth National Independence Day; Ann Segerstrom, Mayor Pro-Tem.

CONSENT CALENDAR
Items on the Consent Calendar are considered routine and will be voted on in one motion unless a Council member or member of the public has a question or wishes to discuss an item. In that case, the item will be removed from the Consent Calendar and considered separately.

5. Consider approval of disbursements in the amount of $171,967.53 for payroll, including employee salaries, employer and employee taxes, retirement contributions, miscellaneous voluntary employee deductions, holiday pay, and other adjustments, including retro-pay; Tracy Skelly, Administrative Services Officer.

6. Consider adoption of Resolution No. 06-05-2023-A establishing the Gann Appropriations Limit for FY23/24 for the City of Sonora; Christopher Gorsky, Administrative Services Director.

7. Recommend that the City Council approve a budget adjustment to reallocate $26,000 of Fiscal Year 2022-23 budget within the General Fund’s General Services Budget Unit to pay for the HVAC repairs at the Fire Station, $19,200, and for vegetation management on Lyon’s Street, from Hope Lane to Bald Mountain Road, for $6,800. (Requires a 4/5 vote); Christopher Gorsky, Administrative Services Director.

8. Waive the second reading and adopt Ordinance No. 891, Cargo Containers; Rachelle Kellogg, Community Development Director.
2 CITY COUNCIL REGULAR MEETING - JUNE 05, 2023 PAGE 3 OF 3

PUBLIC HEARINGS

9. Approve the FY23/24 Proposed Operating and Capital Improvement Budgets as presented.; Christopher Gorsky, Administrative Services Director

NEW BUSINESS

10. Consider the Mayor’s recommendation to reappoint Kevin Anderson to serve as a City of Sonora Planning Commissioner for a four-year term expiring on July 1, 2027; Rachelle Kellogg, Community Development Director.

MONTHLY REPORTS

11. Receive the Sonora Administration Department monthly report for March 2023; Christopher Gorsky, Administrative Services Director.

12. Receive the Sonora Community Development Department monthly report for April 2023; Rachelle Kellogg, Community Development Director.

13. Receive the Sonora Fire Department monthly report for April 2023; Aimee New, Fire Chief.

14. Receive the Sonora Police Department monthly report for April 2023; Turu VanderWiel, Police Chief.

15. Receive the Sonora Public Works Department monthly report for April 2023; Rachelle Kellogg, Community Development Director, Michael Lagomarsino, Public Works Supervisor.

COMMUNICATIONS

16. Receive a letter supporting the League of California Cities' participation in an informational hearing calling on the Legislature to provide solutions to the fentanyl and substance abuse crisis.

17. Receive letters sent to the California State Assembly and Senate opposing Assembly Bill 742, a bill eliminating the use of canines in policing.

COUNCIL MEMBER REPORTS

ADJOURNMENT
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Administrator at City Hall (209) 532-4541, [email protected]. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting (28 CFR 35.102-35.104 ADA Title II).

Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available for public inspection in the City Administrator’s Office at 94 N. Washington Street, Sonora, CA 95370 during normal business hours (8:00 am - 4:00 pm, Monday through Friday, excluding holidays). The agenda and supporting public documents are also available on our City website www.sonoraca.com listed under the agenda/minutes link on the Government page. 3 CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Melissa Eads, City Administrator
SUBJECT: Supervisor David Goldemberg County Update

RECOMMENDATION
Receive an update from Tuolumne County District 1 Supervisor David Goldemberg.

DISCUSSION
District 1 Supervisor Goldemberg will present an update on County-wide issues to the City Council at the first meeting of each month.

FISCAL IMPACT
No fiscal impact to the General Fund.
4 Item 2.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Rachelle Kellogg, Community Development Director
SUBJECT: Introduction of Public Works Assistant – Aaron Jobe

RECOMMENDATION
Introduction of Public Works Assistant Aaron Jobe.

DISCUSSION
Aaron Jobe has been hired to fill the City’s vacant Public Works Assistant position. Aaron grew up in Soulsbyville and graduated from Sonora High School. He and his wife Mandy have four children, Sierra, Alyssa, Austin, and Shyla. Before joining the City, Aaron worked in the collision repair field in the valley and he is glad to be back raising his family in Tuolumne County.

FISCAL IMPACT
There is no fiscal impact to the General Fund as this position was included within the Fiscal Year 2022- 2023 Budget.
5 Item 3.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Ann Segerstrom
SUBJECT: Juneteenth Proclamation

RECOMMENDATION
Receive a Proclamation recognizing Juneteenth National Independence Day.

DISCUSSION
The City of Sonora recognizes and observes June 19th as a Federal Holiday. Mayor Pro-Tem Ann Segerstrom has brought forward this proclamation for your consideration.

FISCAL IMPACT
No fiscal impact to the General Fund. According to negotiated Memorandum of Understandings (MOUs), the holiday is observed and funded.
6 Item 4.

CITY COUNCIL OF THE CITY OF SONORA
PROCLAIMS JUNE 19, 2023

AS JUNETEENTH NATIONAL INDEPENDENCE DAY
“History is about what we were. Commemoration is who we strive to be.” -– Admiral Michelle Howard (ret.), Department of Defense Naming Commission
“We hold these truths to be self-evident, that all men are created equal, that they are endowed by the Creators with certain unalienable rights, that among these are Life, Liberty and the pursuit of Happiness.” – Declaration of Independence, United States of America
WHEREAS, nearly nine decades after our Nation’s founding, and more than 2 years after President Lincoln signed the Emancipation Proclamation — enslaved Americans in Galveston, Texas, finally received word that they were free from bondage; and
WHEREAS, as those who were formerly enslaved were recognized for the first time as citizens, Black Americans came to commemorate Juneteenth with celebrations across the country, building new lives and this tradition that we honor today; and
WHEREAS, in its celebration of freedom, Juneteenth is a day that should be recognized by all Americans, and the City of Sonora is proud to celebrate it as a national holiday; and WHEREAS, Juneteenth is a day in which we remember the terrible toll of slavery on our country. But it is also a day that also reminds us of our country’s incredible capacity to heal, hope, and emerge from our darkest moments with purpose and resolve.

NOW, THEREFORE, BE IT RESOLVED, the City of Sonora celebrates the centuries of struggle, courage, and hope that has brought us to this time of progress and possibility. That work has been led throughout our history by abolitionists and educators, civil rights advocates and lawyers, courageous activists and trade unionists, public officials, and everyday Americans who have helped make real all the ideals of our founding documents.

NOW, THEREFORE, BE IT RESOLVED, the City of Sonora is committed to building a city that brings everyone along and delivers our Nation’s founding promise to Americans of every color and ethnicity. The City of Sonora calls on residents to treat their neighbors with kindness, empathy, trust, and respect so that we may live and thrive together in a community of acceptance and peace.

NOW, THEREFORE, BE IT RESOLVED the City of Sonora declares June 19, 2023, as “Juneteenth National Independence Day” in Sonora, California.

IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the City to be affixed this 5th day of June of the year two thousand and twenty-three.

Signed ___________ Attest
Mark Plummer, Mayor Tracy Skelly, City Clerk
7 Item 4.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Tracy Skelly, Administrative Services Officer
SUBJECT: Disbursements in the amount of $171,967.53 for payroll

RECOMMENDATION
Consider approval of disbursements in the amount of $171,967.53 for payroll, including employee salaries, employer and employee taxes, retirement contributions, miscellaneous voluntary employee deductions, holiday pay, and other adjustments, including retro-pay.

DISCUSSION
This payroll was the second (2
nd) payroll of the month, which was an expected amount.

This payroll is the 23
rd payroll of 26 for FY22-23, we would have expected to expend 88.46% of the budgeted amount. In total, we have expended 78.93% of the Salaries and Wages for the FY 22/23 budget.

FISCAL IMPACT
Disbursements are part of the approved FY22-23 Budget.
8 Item 5.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Chris Gorsky, Administrative Services Director
SUBJECT: Adopt Resolution No. 06-05-2023-A Establishing the FY23/24 GANN Appropriations Limit for the City of Sonora

RECOMMENDATION
Adopt Resolution No. 06-05-2023-A establishing the Gann Appropriations Limit for FY23/24 for the City of Sonora.

BACKGROUND
On November 6, 1979, California voters approved Proposition 4, commonly known as the Gann Spending Limitation Initiative, establishing Article XIIIB of the California State Constitution. This proposition, which became effective in FY 1980/81, mandated an appropriations (spending) limit on the amount of tax proceeds that the State and most local government jurisdictions may appropriate within a fiscal year.

Charges for services, fees, grants, loans, donations, and other non-tax proceeds are excluded.

Exemptions are also made for voter-approved debt prior to January 1, 1979 and the cost of court-related or Federal government mandates.

The initiative was later modified by two propositions - Proposition 98 in 1988 and Proposition 111 in 1990.

Proposition 98 established the return of tax revenues exceeding appropriation limit levels to the State or citizens through a process of refunds, rebates, or other means. Proposition 111 allowed more flexibility in the appropriation calculation factors.

DISCUSSION
Attached for Council consideration is a resolution establishing an appropriations limit for FY 2023/24. The City may select either the percentage change in California per capita personal income or the percentage change in the local assessment role due to the addition of local non-resident new construction. This City has elected to use the change in California per capita income of 4.44%.

In addition, the City may elect to use either the Department of Finance’s annual population percent change for the City or for the entire County. This year the City’s percentage increase of 2.7% with be used rather than the County’s percentage increase of 2.3%. Local jurisdictions are allowed to choose whichever factors are most beneficial for them each year. 9 Item 6.

The Calculation of the FY23/24 Gann Appropriations Limit is as follows:

FISCAL IMPACT
The City’s FY23/24 appropriations funded by tax revenues are within the required GANN Limit.

ATTACHMENTS

1. Resolution Establishing the FY23/24 Appropriations Limit for the City of Sonora City of Sonora
GANN Appropriations Limit Calculation
FY 2023/24
Prior Years Appropriations Limit $ 51,045,586
Adjustment Factors for Current Year:
2022/23 Inflation* 4.44%
2022/23 Population Change* 2.70%

1.0726
2023/24 Appropriations Limit $ 54,751,496
Total Adjustments Factor
* Provided by Demographic Research Unit, Department of Finance, State of California 10 Item 6.

RESOLUTION 06-05-2023-A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SONORA
ESTABLISHING THE FY 2023/24 GANN APPROPRIATIONS LIMIT

FOR THE CITY OF SONORA
WHEREAS, Article XIIIB of the California Constitution (Limitation of Government Appropriations) was passed by the California electorate on November 6, 1979, and became effective on July 1, 1980; and
WHEREAS, the California Department of Finance has determined the California Personal Income Index of 4.44%; which the City Council has elected to use instead of using the percentage change in the local assessment roll; and
WHEREAS, the City Council has elected to use the population change for the City of Sonora, a positive 2.7%, instead of the County of Tuolumne, a positive 2.3%, now, THEREFORE, BE IT RESOLVED, that the formula for determination of the Appropriations Limitation for Fiscal Year 2023/24 is hereby adopted as follows:

The foregoing Resolution of the City Council of the City of Sonora was PASSED AND ADOPTED by the City Council, State of California, at a public hearing held on this 5 th day
of June, 2023, by ___________________, who moved its adoption, which motion was duly seconded by ___________________, and the Resolution adopted by the following vote:

AYES:

NOES:

EXCUSED:

APPROVED:
_________________________
Mark Plummer,
Mayor of the City of Sonora
ATTEST:
________________________
Tracy Skelly, City Clerk
City of Sonora
% Change in
California per
capita personal
income
% Increase
in City
Population
Appropriation
Factor
2021/22
Appropriations
Limit
2022/23
Appropriations
Limit

4.44% X 2.70% = 1.0726 X $ 51,045,586 = $ 54,751,496
FY 2023/24 Calculation
11 Item 6.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 05, 2023
TO: City Council Members
FROM: Chris Gorsky, Administrative Services Director
SUBJECT: Fiscal Year 2022/23 Budget Adjustment for unanticipated expenditures.

RECOMMENDATION
Recommend that the City Council approve a budget adjustment to reallocate $26,000 of Fiscal Year 2022-23 budget within the General Fund’s General Services Budget Unit to pay for the HVAC repairs at the Fire Station, $19,200, and for vegetation management on Lyon’s Street, from Hope Lane to Bald Mountain Road, for $6,800. (Requires a 4/5 vote).

DISCUSSION
The City Council passed the Fiscal Year 2022/23 Budget on June 21, 2022, and completed mid-year budget adjustments on February 6th, 2023. Since that time the City has had an unanticipated failure of a heating, ventilation, and air conditioning (HVAC) unit at the Sonora Fire Station, that is passed its useful life, requiring replacement of the complete unit. In addition, as the City approaches fire season, the dense overhang of vegetation on Lyons Street has become a critical risk and staff recommends its removal.

FISCAL IMPACT
The fiscal impact to the General Fund for Fiscal Year 2022/23 is $26,000. This adjustment to the budget reallocates already budgeted funds that have gone unused in the Fiscal Year.

ATTACHMENTS
 Quotes
 Budget Transfer
12 Item 7.

Fund Project Description Amount Fund Account # Project Description Amount 001 000 Contigencies $17,000.00 001 55010 000 Building Equipment Repair $19,200.00 001 000 OPEB $9,000.00 001 53010 000 Outside Service $6,800.00 Total $26,000.00 Total $26,000.00
Authorization
(Date)
Budget Transfer from unused allocation from General Services to fund replacement of HVAC unit at City Fire Station and Vegetation Management on Lyons Street.

REQUIRED: Please provide justification to support the need for the budget transfer. 7000
Transfer From:

Department
4900
Account #
50330
Transfer To:

Department
4900 58890 6000
City of Sonora
Budget Transfer Request Form
Date FY22-23
Business Office
Fiscal Year
Department General Services/Fire/PW Budget Transfer #
6/5/2023
Transaction Date
Document Number
Entered By:

Department Head
Finance Director
City Administrator
Finance Use Only
(Date)
(Date)
13 Item 7.
14 Item 7.

Estimate
Date
5/19/2023
Estimate #
2165
Name / Address
City of Sonora
Mike Lagomarsino
Nate's Tree Service Inc.

PO Box 5489
Sonora, CA 95370
209 532-2460
Total
209-743-2330
[email protected]
Date: Customer Signature:
___________ I CERTIFY THAT I AM IN AGREEMENT WITH THE WORK NOTED WITHIN THIS ESTIMATE AND I FURTHMORE AGREE TO BE THE FINANCIALLY RESPONSIBLE PARTY FOR PAYMENT

OF THE SERVICES PERFORMED BY NATE'S TREE SERVICE INC
___________ I CERTIFY THAT I AM THE RESPONSIBLE PARTY FOR THIS ADDRESS AND HAVE FULL LEGAL AUTHORITY TO MAKE DECISIONS REGARDING THE ABOVE NOTED WORK ESTIMATE *PAYMENT DUE AT COMPLETION OF JOB - INTEREST OF
2% PER MONTH AFTER 30 DAYS - 2.5% CHARGE IF

PAYING BY CREDIT/DEBIT CARD
___________ I CERTIFY THAT I AM THE LEGAL PROPERTY OWNER OF THE STATED ADDRESS AS NOTED ON THIS ESTIMATE *PRICE DOES NOT INCLUDE STUMP OR ROOTBALL

REMOVAL / GRINDING UNLESS OTHERWISE NOTED
*NATE'S TREE SERVICE WILL NOT BE HELD LIABLE FOR ANY DAMAGE TO

SURROUNDING TREES OR PROPERTY WHILE PERFORMING WORK

OUTLINED WITHIN THIS ESTIMATE
*ESTIMATE IS VALID FOR 60 DAYS UNLESS OTHERWISE NOTED
[email protected]
Item Description Cost Qty Total
Lyons St
Sonora
Remove Price includes removing predetermined trees along Lyons St, that pose a risk to the road and public.
6,800.00 6,800.00
Trim Will trim all trees that are overhanging City rite of way, skirting them up to the property line.

Chip Brush Price includes chipping all brush and hauling it away Haul Wood Price includes hauling all wood away
Residential Se... My price includes a day rate, for a 10 hour day with a 2 (3 man) crew working Monday thru Thursday. We will require a half-hour lunch and 2 (15 minute) rest breaks.

City will be in charge of contacting impacted customers and receiving approval for tree work on their property.

City will be in charge of closing down Lyons St for tree work. $6,800.00
15 Item 7.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Rachelle Kellogg, Community Development Director
SUBJECT: Ordinance No. 891, Chapter 17.44, Cargo Containers

RECOMMENDATION
Waive the second reading and adopt Ordinance No. 891.

DISCUSSION
This is the second reading of Ordinance No. 891, an ordinance which amends the Sonora Municipal Code as follows:

Amending Section 17.04.010, Definitions, amending Section 17.32.065, Additional Activities Requiring Design Review, and adding Chapter 17.44, Cargo Containers, under Title 17, Zoning, of the Sonora Municipal Code.

FISCAL IMPACT
None
16 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

ORDINANCE NO. 891

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SONORA
AMENDING SECTION 17.04.010, DEFINITIONS, AMENDING SECTION

17.32.065, ADDITIONAL ACTIVITIES REQUIRING DESIGN REVIEW, AND ADDING CHAPTER 17.44, CARGO CONTAINERS, TO THE
SONORA MUNICIPAL CODE.

WHEREAS, due to rising popularity of cargo containers used on private property, the City of Sonora should strategically implement into the municipal code standards and requirements regarding such; and
WHEREAS, the existing cargo container regulations in Section 17.32.065, Additional Activities Requiring Design Review, are lacking, ambiguous, and difficult to implement; and
WHEREAS, the purpose of the proposed ordinance amendments, including the addition of Chapter 17.44, Cargo Containers, is to establish procedures for regulating cargo containers including design, location, safety, and construction standards; and WHEREAS, the proposed new Chapter 17.44 clearly outlines the standards for cargo containers, making it easier for both property owners in the City and staff to interpret and process applications for cargo containers; and WHEREAS, the proposed new Chapter 17.44 provides standards to safeguard life, health, property, and public welfare in keeping with the character of the City and its historic area.

NOW, THEREFORE, THE CITY OF SONORA CITY COUNCIL DOES ORDAIN AS FOLLOWS:

SECTION 1. AMENDMENTS TO TITLE 17, ZONING.

1. Section 17.04.010, Definitions, of Title 17, Zoning, of the Sonora Municipal Code shall be amended to include the following text in alphabetical order:
“Cargo container” means a pre-manufactured metal shipping container or standardized, reusable vessel, designed without axle or wheels, that was originally designed and fabricated for, or used in, the packing, shipping, movement or transport of freight, articles, goods, or commodities from one location to another and that is delivered to a site as a fully assembled unit. The term “cargo container” shall not include a storage shed that is assembled at the site or a trailer with wheels used in the transport of freight. This term shall only apply to those containers that are accessory to the primary use of the property for the storage of directly related nonflammable, noncombustible, nonhazardous materials, and supplies. This definition means also terms 17 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

including “shipping container”, “c-train”, “conex box”, and similar verbiage for means of implementation.

2. Section 17.32.065(B), Additional Activities Requiring Design Review, of Title 17, Zoning, of the Sonora Municipal Code shall be amended as follows (a deletion of text is shown as a strike through):

B. The placement of nonresidential manufactured or modular buildings, storage or cargo containers.

3. Section 17.44, Cargo Containers, of Title 17, Zoning, of the Sonora Municipal Code shall be added to the Sonora Municipal Code as follows:

Chapter 17.44
Cargo Containers

17.44.010 Purpose
The purpose of this section is to allow cargo containers, as defined in this Title, to be placed on private property in a manner that is safe and secure, will not create adverse impacts to either the property on which they are located or to the immediate neighborhood, will achieve community architectural and design standards, and will not become a nuisance to the community.

17.44.020 Temporary Use
Temporary use of cargo containers shall be allowed as follows:

A. No cargo container permit shall be required when the cargo container is used during construction and a valid building permit is active for the property; provided, that use and placement is approved by the Building Official and Fire Department.

B. No cargo container permit shall be required to place a cargo container on private property for a period of ten (10) days or less; provided, that all applicable conditions of approval listed in section 17.44.080 of this chapter are met. For residential uses only, such temporary cargo containers are not required to be screened and may be placed in the front yard on a paved driveway so long as the cargo container does not encroach into the landscaped area, onto sidewalks, or into public rights-of-way, and there is sufficient room to open the garage door to allow access and egress in case of emergency.

C. A temporary use of land permit shall be obtained from the Community Development Department for a period of greater than ten (10) days but no more than three (3) months each year; provided, that all of the conditions of approval applicable in section 17.44.080 of this chapter are met, with the exception that cargo containers screened from public view from the public right-of-way or an adjacent property shall not be required to meet the design requirements of section 17.44.080(K) of this chapter. The complete application shall be provided with a fee in the amount of $100.
18 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

D. The cargo container must be removed immediately upon completion of the temporary term or upon expiration or finalization of the building permit.

17.44.030 Exceptions
City-owned property and City Uses. For city-owned property and city uses (regardless of the underlying zoning district), one or more cargo containers for storage use may be permitted with approval of the Community Development Director. The number of cargo containers allowed and the time period for which a cargo container may be used under this subsection shall be established by the Community Development Director.

17.44.040 Extended and Permanent Use of Cargo Containers A use permit shall be required prior to placing a cargo container on any private property for more than three (3) months. The approval shall be specific to a location and shall not be transferable to other locations or property. An application for a use permit shall be submitted for approval of a cargo container not less than sixty (60) days before the use is intended to begin. The application shall be on a form prescribed for that purpose by the Community Development Department and shall include the written consent of the owner of the property on which the use is to be located.

17.44.050 Public Right-of-Way Restriction
No cargo container may be placed in the public right-of-way unless an encroachment permit is approved and issued by the Community Development Department.

17.44.060 Cargo Container Use Permit Application Review and Approval All procedures for processing cargo container use permit applications shall be in accordance with those outlined in Sonora Municipal Code 17.62, Use Permit and Variance Procedure.

A. Once the use permit application has been accepted as complete, the Community Development Director or designee shall refer the use permit application to City Departments and any other agencies deemed appropriate by the Community Development Director for comment.

B. In considering application for a use permit pursuant to this section, the Planning Commission shall approve the permit only if the following findings are made and subject to the limitations and conditions of this section:

1. The proposal is consistent with the General Plan, the zoning ordinance, the design guidelines, and any other applicable plans or standards applicable to the property; and

2. The proposal meets all applicable design standards and provisions of this section; and

3. The proposal is in harmony with the existing or proposed development in the general area or neighborhood and will be compatible with adjacent structures and uses, including those on adjoining properties; and

4. That the site for the proposed use is adequate in size and shape to accommodate such uses, all yards, open spaces, walls, fences, parking, loading, landscaping, and other features required by the Sonora Municipal Code or the Planning 19 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

Commission to make sure such use is compatible with the land and uses in the vicinity; and

5. Any structural element contained within the proposal is of high-quality design consistent with the intent of the Sonora General Plan and the exterior design, appearance, materials, and colors will not cause the nature of the neighborhood to materially depreciate; and

6. The proposal will not otherwise constitute a nuisance or be detrimental to the public safety, health, and welfare of the neighborhood and community.

17.44.070 Fee
A fee shall be paid by the applicant according to the fee schedule set by the City Council for use permit applications.

17.44.080 Conditions of Approval
In authorizing any use permit for a cargo container, the Community Development Director shall include as conditions of approval the following minimum provisions:

A. Accessory use. A cargo container may be erected on a property when the use thereof is clearly incidental and secondary to the primary use of the property: For purposes of this section, a cargo container shall not be issued for a property where there is no approved primary use. The primary use of the property shall dictate which development standards are applicable to placement of the cargo container.

B. Height. Cargo container(s) shall not be stacked and shall not be greater than ten (10') feet in height including the foundation system, as measured from the property grade.

C. Setbacks. Cargo container(s) shall meet all applicable side and rear setback requirements. Cargo container(s) shall not be permitted in any front yard setback or areas adjacent to front yard setbacks visible to the public.

D. Location. The proposed location shall not interfere with other uses, pedestrian/vehicular visibility, required parking, landscaping, or circulation on the property, or create any other safety problem. The cargo container(s) shall not be placed in a “fire lane” or other fire access lanes. The cargo container(s) must be accessible by a paved drive aisle. Cargo containers are not allowed to be placed permanently within the historic area as defined in Sonora Municipal Code Section 17.32.030(B).

E. Contents. Cargo containers permitted pursuant to this Chapter are for permitted for storage purposes only. Human occupancy is prohibited. No hazardous materials and combustible or flammable liquids may be stored in the container.

F. Screening. Cargo container(s) shall be screened from view from the public right-of-way and from view of adjacent residential uses or districts using methods such as, but not limited to, line of sight behind buildings or walls with landscaping and construction of walls with vines.
20 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

G. Number and size. The number shall be limited to one (1) container per property, no greater than forty (40’) in length. Lot coverage cannot exceed the allowed amount for the specific zone district.

H. Signs. No advertising or directional signs shall be mounted, painted, or displayed on the container except that temporary containers may display the rental or leasing company name and/or logo permanently affixed or painted on the container.

I. Building permit. A building permit shall be required for all permanent cargo containers.

Doors shall be modified to allow persons to freely exit the cargo container.

J. Foundation system. All permanent cargo containers must be structurally secured to a foundation system approved by the Building Official.

K. Design. All applicable development standards and design guidelines for the zoning district shall apply. Permanent cargo containers must be painted to match the primary building to achieve architectural compatibility.

17.44.090 Amortization
All cargo containers existing in the city as of the effective date of the ordinance codified in this section shall conform to the following:

A. Cargo containers for which prior approval was granted by the city or another agency with jurisdiction over the permit issuance shall be allowed to remain, subject to continued compliance with their original conditions of approval, if any.

B. Cargo containers that have been installed without prior approval of the city shall be removed within ninety (90) days of the effective date of this ordinance or shall be brought into conformance with the requirements of this chapter.

SECTION 2. SEVERABILITY. If any section, subdivision, sentence, clause, phrase, or portion of this Ordinance is, for any reason, held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions thereof.

SECTION 3. PUBLICATION AND EFFECTIVE DATE. This ordinance shall become effective thirty (30) days from and after its final passage and adoption, provided it is published in a newspaper of general circulation at least within fifteen (15) days after its passage or a summary of the Ordinance is published in a newspaper of general circulation at least five (5) days prior to adoption and again at least within fifteen (15) days after its passage.

SECTION 4. CERTIFICATION OF COUNCIL ADOPTION AND APPROVAL. This Ordinance was introduced at a regular meeting of the City Council held on the 1 st of May, 2023
and 15th of May, 2023, and passed and adopted as Ordinance No. 891 at a regular meeting of the City Council held on the 5
th of June, 2023 by the following vote:

AYES:
21 Item 8.

Ordinance 891 – Chapter 17.44 Cargo Containers

NOES:

ABSENT OR ABSTAIN:
____________________________________
Mark Plummer, Mayor
ATTEST:

Tracy Skelly, Deputy City Clerk
Approved as to Form:
__________________________________
Douglas L. White, City Attorney
Publish: The Union Democrat, Sonora
____________________, 2023
22 Item 8.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 05, 2023
TO: City Council Members
FROM: Melissa Eads, City Administrator
Chris Gorsky, Administrative Services Director
SUBJECT: FY23/24 Proposed Operating and Capital Improvement Budget

RECOMMENDATION
 Approve the FY23/24 Proposed Operating and Capital Improvement Budgets as presented.

DISCUSSION
 Presented is the Fiscal Year (FY) 23/24 Proposed Operating and Capital Improvement Budget for the City of Sonora.
o The FY23/24 Budget includes total City revenues of $19.2 million.  Includes General Fund Revenues of $13.4 million, an increase of $3.2 (32.4%) as Measure Y, the 1% Essential Services Tax became effective providing the City with an estimated $3.8 million in new revenues, and the City no longer will be receiving the State and Local Fiscal Recovery Funds (SLFRL) in FY23/24. o The FY23/24 Budget includes total City expenditures of $17 million.  Includes General Fund Expenditures of $10.3 million, an increase $463,650, as the City started this budget development with a status-quo budget and a list of “supplementary requests” that can be funded as determined by the City Council.  In FY22/23 the City signed a lease agreement with Enterprise Fleet Management to provide leased vehicles and equipment, as such, in FY23/24 the City has determined that the Fleet department was redundant and it was in the City’s best interest to end those operations. This required the elimination of one (1) employee, but the savings will allow the City to update its entire fleet of police vehicles and other equipment and includes an integrated maintenance component. o The only Capital Projects that are currently budgeted are the Stockton-Washington Transit and Accessibility Project that began construction in FY22/23 and will be completed in FY23/24. Additional projects will be approved by Council as the City completes its Organizational Review.
 Supplemental Requests
o The Budget, as presented, has revenues exceeding budgeted expenditures by $3,118,200, included with this budget is a listing of supplemental requests that include items the were not included in the status-quo budgets. The highlighted items are staff recommended budget additions of $328,500, and will be included in the budget if approved by the City Council.
23 Item 9.
 Budget Book
o For Fiscal Year 2023/24 The City of Sonora has made a digital version of the Budget Book available on the City’s Website.
 https://city-sonora-ca-budget-book.cleargov.com/8945

ATTACHED
 FY22/23 Proposed Operating and Capital Improvement Budget  Supplementary Budget Requests
24 Item 9.

City of Sonora
Proposed Budget FY23/24
Proposed Version 2/21/2023
Last updated 06/01/23
-
City of Sonora | Budget Book FY23/24 Page 1
25 Item 9.

TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
History of City 10
Demographics 12
Organization Chart 16
Fund Structure 17
Basis of Budgeting 21
Financial Policies 22
Budget Process 24
Budget Overview 25
Strategic Plan 26
Short-term Factors 30
Personnel Changes 31
Fund Summaries 32
General Fund 33
Economic Uncertainty Fund 41
Emergency Reserve Fund 42
Self Insurance Fund 44
CalPERS Pension Prefunding Trust 46
PEG Fees 48
Benefit Zones 50
Farmer's Market 52
Dragoon Gulch 54
Measure I 56
Gasoline Tax 60
Road Maintenance and Rehabilitation (SB1) 63
Highway User Tax 66
Gas Tax Section 2103 70
Supplemental Law Enforcement Services Fund 73
Vehicle Abatement 75
Rural Capacity Grant 77
Code 5 Fire Reimbursement 79
Local Transportation Fund 81
Traffic Mitigation Fund 83
Stockton-Washington Transit Project 85
Washington Elkin Project 87
Funding Sources 89
General Fund Revenues 90
Sales and Use Tax 94
Property Tax 95
Canabis Public Benefit Fees 96
Transient Occupancy Tax 97
Business License Tax 98
City of Sonora | Budget Book FY23/24 Page 2
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Charges for Services 99
Franchise Fees 101
Licenses and Permits 102
Use of Money and Property 103
Measure I 104
Gas Tax Revenues 106
Highway Users Tax 108
Road Maintanence and Rehabilitation 109
Departments 110
City Administration 111
City Council 115
City Clerk 118
Administrator 121
Administrative Services 124
Information Technology 130
Fleet Management 133
General Services 136
Community Development 141
Community Development Department 148
Farmer's Market 151
Dragoon Gulch 153
Benefit Zones 155
Per Capita Grant 158
SB2 Grant 160
Local Early Action Planning Grant 162
Police Department 165
Police Department Operations 174
Measure I: Police Department 178
Supplemental Law Enforcement Services Fund 180
Fire Department 182
Fire Department Operations 189
Fire Department Measure I 193
Code 5 Fire 196
Rural Capacity Grant 198
Public Works Department 200
Public Works Operations 205
Measure I: Public Works 211
Capital Improvements 213
FY23//24 Capital Improvement Budget 214
Debt 215
Government-wide Debt 216
Appendix 217
Glossary 218
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INTRODUCTION
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Transmittal Letter
City Administration Budget Message

INTRODUCTION
The Annual Budget is led by the Administrative Services Officer in collaboration with Department Heads, the Administrator, and the Finance Committee. As the City Administrator and the Administrative Services Director, we are proud of the team’s management of this effort. Staff should be commended for their role and commitment to accountability and transparency in the presentation of the Annual Budget. The FY23/24 Budget is a status quo budget from the prior year with minor modifications to be summarized below.

The City continues to focus on priority issues. Among them, maintaining adequate Police and Fire staffing levels, monitoring communications and equipment to prevent critical failure, inspecting and maintaining infrastructure, including streets, parks, City facilities, and the main drain, and the restructuring of the Community Development and the Engineering Departments. These priorities are coordinated to protect the City’s fiscal health and ensure cost-efficient and effective delivery of City-wide services.

The theme of this year’s budget: build capacity to maintain, then grow to sustain. The City continues to be challenged by lack of staffing. In 2007, a year prior to the last major recession, the total number of employees for the City was 57. This year’s Budget includes less than 45 employees. Over the past decade, Departments have been asked to reduce costs. Every Department has been challenged to do more with less as mandated tasks and other challenges continue to grow.

Measure Y has changed the game for us. The City must be strategic in its use of those funds in order to deliver the greatest community benefit to the taxpayer, while recognizing that years of cost-cutting have not afforded the capacity in human resources, equipment, and working conditions to sustain the increased workload. We face these opportunities and challenges as an aging workforce nears retirement. The City must attract, recruit, and retain a next generation workforce, an ever-growing challenge especially in law enforcement. In order to be successful, the City must be seen as the workplace for the future.

As City Staff, we will continue to lead by example, placing an emphasis on right of way maintenance, vegetation management, and tree removal to increase fire safety within our community. We will also place emphasis on emergency planning, updating our mandated Local Hazard Mitigation Plan and Emergency Operations Plan. Our Police Department continues to support the City’s philosophy on homelessness with the “compassionate yet accountable” approach by working with property owners on encampments, monitoring high fire severity and risk areas, and supporting the needs of the unsheltered with on-site supportive services.

Community Development is moving into a new phase with the retirement of our Director, Rachelle Kellogg, after 27 years of City service. Rachelle is wrapping up many priority projects, including several Ordinance updates, the delivery of the transit center project, and the General Plan Housing and Safety Element updates. Rachelle has a goal to leave the Department “better than she found it”. She and the team at CSG are working hard to accomplish that goal. Staff anticipate the recruitment of the Community Development Director position in July.

Engineering will also undergo a transformation, with the Request for Proposal (RFP) under development for the recruitment of a City Engineer. Jerry Fuccillo has served as the City Engineer since 1978. Change is hard and the legacies of Rachelle and Jerry will be long lasting. The City looks forward to planning for and City of Sonora | Budget Book FY23/24 Page 5
31 Item 9.
advancing the many projects of critical importance including Snell Street, Linoberg Street, downtown sidewalks, and the main drain maintenance and repair. The City will not lose sight of its growth strategy, as is working to build the team and align the resources to plan the City forward.

Lastly, Staff is proud to present this year’s Budget with the utilization of Clear Gov Budget Book. Our hope was to increase access and transparency and to create a publicly friendly version of the City Budget. The Administrative Services Director is working towards a Government Finance Officer Award.

A status quo budget has been proposed, allowing Council time to complete the Five (5) Year Strategic Plan.

This Planning effort is necessary to identify the priorities that bring the greatest overall community benefit while resourcing the functions needed to carry out the increased workload. The Strategic Planning Session is scheduled for June 9 from 10:00 a.m.- 5:00 pm.

For Council consideration of future resource allocation, as part of our Budget presentation, Department Heads have developed Supplemental Requests. Staff recommends six (6) considerations with the adoption of this Budget prior to completion of the Strategic Plan:

Eliminate three (3) part-time Community Service Officer (CSO) positions and create One (1) full-time and one (1) part-time position. The additional cost is $65,000, increasing annually. This would meet the Council goal of the previous Strategic Plan to stabilize Police staffing levels.

Increase the Pay of the Reserve Officer Position to $32.64 hourly. Total annual cost $28,500. The overall cost to the City is expected to be net zero. The Reserve Officer would be called in to eliminate overtime shifts. This will allow the City to be competitive in its recruitment of Reserve Officers and reduce the risk of Officer burn out as a result of excessive overtime within the Department.

Continue to fund CalPERS Pension Prefunding Trust in the amount of $150,000.

Complete audits of both the Transient Occupancy Tax and Cannabis Public Benefit Fees. The cost for these services are $20,000 and $12,000, respectively.

Contract with Everbridge to provide a Citywide emergency communication solution. The estimated cost is $5,000, of which there are unused grants funds that would cover up to $3,900.

And finally, a security alarm for City Hall that includes access control, cameras, and reporting for $48,000.

These six items meet previous strategic goals and are considered time sensitive with the inability to wait for the conclusion of the Strategic Planning process.

Supplemental Requests as submitted by Department Heads total $1.9 million. th
City of Sonora | Budget Book FY23/24 Page 6
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BUDGET SUMMARY
The Budget reflects a total of $19.2 million in revenue and $17 million in expenditures. The General Fund Budget reflects $13.4 million in revenue, and $10.3 million in expenditures. The prioritized use of Measure Y funds will occur after the completion of the Five (5) Year Strategic Plan scheduled for June 9 , 2023. This Plan will then serve as a tool for accountability and the transparent use of those funds. An amended Budget will be forthcoming after Plan adoption.

For FY22/23, the City estimates a year-end General Fund Balance of $4.0 million. The City's Reserves are fully funded at 25% of total appropriations, $2,507,238.

GENERAL FUND REVENUE SUMMARY
The budget process included an in-depth analysis and review of department revenues to ensure that the forecast is based on the most current information available relative to the current economic realities and the impact on operations. The local economy continued to be resilient and remained stronger than anticipated in the second half of FY22/23 but has recently begun to slow as inflationary and other financial challenges have harmed the economy. We will continue to revise estimates as data becomes available.

While the COVID Pandemic resulted in higher revenue realizations during 2020 and 2021, Staff utilized forecasts based on historical actuals over the last several budget cycles as well as conservative financial projections moving forward with relatively flat growth rates planned for FY23/24.

General Fund Revenue totals $13.4 million, this is an increase of $3.2 million thanks to Measure Y. Measure Y is projected to provide the City with an estimated $3.8 million in new revenue annually. Fortunately, this new revenue source came at a critical time; the City had balanced operational Budgets utilizing the State and Local Fiscal Recovery Funds (SLFRF) over the past two (2) years. The loss of this stimulus funding would have resulted in a $581,786 annual revenue deficit.

Bradley Burnes Sales Tax is 25% of total City revenue. Sales Tax projections are expected to see slow to no growth, returning to pre-COVID levels. Sales Tax as budgeted is $3.355 million compared to $3.325 million last year. Fiscal year 2022 actuals were $3.496 while 2023 actuals were down to $3.119. Sales Tax revenue projections are continuously monitored, and updates have trended on the decline. th
City of Sonora | Budget Book FY23/24 Page 7
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Property Tax estimates 2.78% growth, for a total budget of $1.205 million. This source provides for 9% of General Fund Revenue.

Cannabis Fees are now in the top three (3) City revenue sources, returning an estimated $605,000 to the General Fund. This revenue source now rivals Transient Occupancy Tax, TOT, estimated at $600,000. TOT actual have been averaging $545,000 per year. Staff recommends reconsideration of the Vacation Rental Ordinance to sustain and achieve growth targets in TOT.

GENERAL FUND EXPENDITURES
The General Fund Expenditure budget is $10.3 million, an increase of $463,650 from the prior year.

The City continually strives to find new ways to maximize limited resources to deliver quality services to the community. As in most municipalities, services are provided directly by employees to the City’s residents, businesses, and visitors. As a result, the cost of salaries and benefits are a significant portion of the budget.

Salaries and benefits account for 44% of the City’s total expenditures and 71% of General Fund expenditures.

Pension contributions are also a significant portion of the City’s budget, as the City is obligated to contribute a mandatory amount established by the California Public Employees Retirement System (CalPERS) as a percentage of salary. The rates are established by an actuarial formula and are controlled by the policies adopted in the Public Employment Retirement Law (PERL). CalPERS’ costs are funded via a combination of employee contributions, employer contributions and investment returns. CalPERS set an aggressive investment return target of 6.8%, called the discount rate. When these returns come in lower than this target the City will need to make up the difference. The returns for the fiscal year’s 20/21, 21/22 came in at 13.2%, (6.1%) respectively. For the current budget year, the City’s has budgeted the pre-payment of its annual unfunded liability which saves the City approximately 3.5%. With the early payment the CalPERS Unfunded annual expenditures decreased slightly for FY23/24 but will be affected by the investment loss in the City's FY24/25.

Included in the FY23/24 budget is an 18% increase in general, auto liability, and worker’s compensation insurance premiums.

Major General Fund Budget changes affecting the increase in expenses include: Salaries and Benefits Increased $129,100 as a result of negotiated Labor Agreements and the increases to the Police Department salaries and benefits. The total increase to Police salaries and wages over the two (2) year budget cycle is $348,000. The elimination of the Fleet Department, the addition of a full-time Finance Assistant to support City Hall Administration, Clerk and Finance functions resulted in a $134,450 decrease. CalPERS saw a reduction this fiscal year, resulting in a savings of $186,548 for the Miscellaneous and Safety Bargaining Group.

Operational Expenditures Increased $91,100. Major modifications to this expense are attributed to the increase ($115,000) in costs associated with a contract for City Engineering services. This position has been contractually filled for the past 15 years. General Liability also increased 18% as discussed. The increases were offset by the removal of Nuisance Abatement, City Right of Way Clean Up from the General Fund to Local Transportation Funds, and a $50,000 reduction. Other offsetting reductions were less substantial.

Capital Expenditures Increased $143,000. This increase is attributed to the acquisition of a leased street sweeper. A necessary expenditure to replace the 2001 street sweeper and to maintain California Air Resource Board compliance required by 2024.

Transfers Out Decreased $223,000. This decrease is due to the transfer to the CalPERS Prefunding Trust being included on the Supplementary list and not in the budget as presented.

City of Sonora | Budget Book FY23/24 Page 8
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SUMMARY OF ORGANIZATION AND STAFFING CHANGES
In FY22/23, the City signed a lease agreement with Enterprise Fleet Management to provide leased vehicles and equipment. The City maintains a fleet of 53 vehicles including police, public works, fire, and equipment.

Of these, 51% are more than 20 years old. Maintenance costs continue to increase, the reliability of the vehicles is concerning, and the rate at which we have been able to replace vehicles cannot be sustained. The City Enterprise lease will accommodate five (5) new vehicles, on order with a delivery date within the next 3-6 months. The proposed Budget will accommodate an additional five (5) vehicles. The cost of five (5) patrol vehicles is $147,000 and the street sweeper is $154,000.

With the lease purchase and maintenance agreement, the City has determined that the Fleet Department is redundant and will eliminate the Department. This requires the elimination of one (1) employee. The savings of $216,850 will allow the City to update its entire fleet of police vehicles and other equipment and includes an integrated maintenance component.

The City also entered into an agreement with Visit Tuolumne County. This annual contract will be evaluated each year, and the scope of work negotiated. The City will allocate 25% of its collected TOT for the purposes of marketing City business, tourist destinations, and hotels. The budgeted allocation is $150,000.

A Compensation Study is underway with a completion date in September. The information gathered from this effort will allow the City to better understand and ensure it can successfully compete for existing and future employees. These studies help public sector organizations achieve human resource objectives such as employee recruitment, retention, pay satisfaction and play a role in containing labor costs. This information will be available at the midyear budget presentation.

LOOKING AHEAD
The Council should keep an eye on the Taxpayer Protection and Government Accountability Act, an initiative scheduled for the November 2024 election. The Act would amend the California Constitution with provisions that limit voters’ authority and input, adopt new and stricter rules for raising taxes and fees, and may make it more difficult to impose fines and penalties for violation of state and local laws. The measure could potentially impact the City of Sonora and Measure Y with taxes and fees adopted after January 1, 2022, not compliant with the new rules, void unless reenacted. An analysis of the effects this initiative would have on the City of Sonora has not yet been completed. According to California City Finance, hundreds of local tax measures were approved in 2022 that likely, do not comply with the provisions of the initiative. Nearly $2 billion of annual revenues from these voter-approved measures will cease after a year after the effective date of the measure, reducing the local public services funded by these measures, unless the tax is re-submitted for voter approval.

Staff looks forward to presenting the Budget and Department accomplishments at the Budget Hearing on June 5 , 2023. We look forward to the Strategic Planning session scheduled for June 9 and the public participation process on June 10 which included the Farmer’s Market outreach from 8:00 am-10:00 a.m. and the Town Hall Meeting at City Hall from 10:30-11:30 am.

Sincerely,
Chris Gorsky, Administrative Services Officer
Melissa Eads, City Administrator
th th
th
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History of the City of Sonora
The City of Sonora, known as the “Queen of the Southern Mines,” was established in 1848 by miners emigrating from the State of Sonora, Mexico. The early settlement was often referred to as the Sonoran Camp.

As with many communities in California’s Mother Lode, gold mining was the driving force behind Sonora’s early development. By 1849, the population of the town was approximately 5,000 and remains so today.

Sonora, one of the oldest cities in California, was incorporated on May 1, 1851. Only ten cities have been incorporated longer. Although there was mining activity in the Sonora area in 1848, the first documented discovery was in Wood’s Creek (near today’s Sonora High School) on March 17, 1849. Unlike many Gold Rush towns, no specific individual is credited with the discovery of gold in Sonora. The narrow sheltered valley with two all-year creeks (Sonora and Woods Creek) had long been a winter camping place for the indigenous MiWuk Indian people. They eventually moved their camps further up into the mountains as the population of the area increased. News of the gold discovery at the Sonoran Camp spread quickly and hopeful miners from the East Coast and foreign countries began the long journey to the promised land. Many boarded ships on the East Coast and sailed to Panama, where they crossed the Isthmus on foot or horseback and vied for passage on crowded ships bound for San Francisco. From San Francisco there was an additional two-day trip by schooner to Stockton and then a dusty stage ride through the foothills to Sonora. When arriving in Sonora, the travelers were covered and choked with dust. They found a camp of dirt streets and tents with very sparse accommodation.

Sonora’s prosperity during the late 1800s and early 1900s is evidenced by many of the historic homes and buildings we treasure today. In 1986, Sonora was chosen as one of the first “Main Street” cities in the State of California. Today, the City maintains its historical charm. Many of its existing buildings, including the Sonora Opera Hall, date back to the 1800s. Sonora’s downtown has changed very little from its beginnings, including its narrow streets and many historic buildings. It draws people from all over the world who want to experience the ambiance and charm associated with an earlier day.

The area's economy was historically based on the mining and timber industries, but now relies on tourism. As a city close to Yosemite Nation Park, Sonora provides services to Yosemite's visitors. Sonora uses a city council consisting of five council members, including the mayor. The city council appoints a city administrator to City of Sonora | Budget Book FY23/24 Page 10
37 Item 9.
implement the council's policies and enforce ordinances. The current Mayor of Sonora is Mark Plummer and the current city administrator is Melissa Eads.

Sonora can look with great pride at its transformation from a country town to a small, vital city that provides a way of life enjoyed by few other communities. It is still the “Queen of the Southern Mines.” City of Sonora | Budget Book FY23/24 Page 11
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Population Overview

TOTAL POPULATION
5,003 3.3%
vs. 2019

GROWTH RANK
136 out of 493
Municipalities in California

DAYTIME POPULATION
25,000
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: Sonora, CA 2023

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990
1991
19921993
1994
1995
1996
1997
19981999
2000
2001
20022003
2004
2005
2006
2007
2008
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
4000
4250
4500
4750
5000
5250
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Sonora | Budget Book FY23/24 Page 12
39 Item 9.

Household Analysis

TOTAL HOUSEHOLDS
2,045
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 37%
lower than state average
Family Households
31%
28%
lower than state average
Married Couples
36%
34%
higher than state average
Singles
32%
85%
higher than state average
Senior Living Alone
24%
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Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
4%
69%
lower than state average
Median Income
$54,777
30%
lower than state average
Below $25,000
21%
34%
higher than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
B elow $25,000
City of Sonora Median Income
The median income of the City of Sonora is 30% lower than the State of California and of those, 21% make below $25,000, which is 34% more than the state average. The County of Tuolumne's median income is $66,846, 18% higher than the City's.

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Housing Overview
2020 MEDIAN HOME VALUE
$325,300
* Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS RENTERS
Sonora
45%
Rent
55%
Own
State Avg.
45%
Rent
55%
Own
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
201520162017
2018
2019
2020
250k
27 5k
300k
325k
350k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of Sonora | Budget Book FY23/24 Page 15
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Organization Structure
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Fund Descriptions
General Fund - 001
The General Fund is the primary operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds. General Fund revenues are derived from such sources as taxes, licenses, permits, fees, fines, intergovernmental revenues, charges for services, special assessments, interest income, and other resources available for discretionary funding. Expenditures are made for functions of general government, community development, police and fire protection, public works, cemetery, opera hall, capital outlay, and debt service. For purposes of the budget, the General Fund is separate and distinct from the reserve funds and other special funds created for a variety of restricted purposes.

Reserve Funds
The Reserve Funds are accounts in which unrestricted cash is set aside outside the budget for unforeseen expenditures and emergencies. The funds can be transferred into the budget for such purposes as necessary.

At fiscal year-end, the unreserved and undesignated fund balance in the General Fund is transferred to the Reserve Fund and reported as “Transfer to Reserve Fund.” The Reserve Fund consists of excess general revenues and other unspent appropriations. Excess revenue or unallocated general revenue, excluding onetime receipts. The City’s Financial Policies establish a minimum Reserve Fund balance of twenty percent of General Fund adjusted appropriations. Pursuant to the City Reserve Policy approved September 16, 2019, twenty-five percent of the Reserve Fund is set aside for use in emergencies. There are two accounts established within the Reserve Fund:

General Fund Reserve Funds 270/271 These funds are required to include a minimum of twenty percent (20%) of General Fund adjusted appropriations for any given budget year.

Economic Uncertainty Reserve: Seventy-five percent (75%) of this fund will be maintained to minimize the effects of major economic uncertainties, including local disasters, budget difficulties and other severe financial hardships or unforeseen changes in revenues and/or expenditures and will be available for budget stabilization.

Emergency Reserve: Twenty-five percent (25%) of this fund will be maintained as an emergency reserve to minimize the immediate impacts of potential costs not covered by the City's insurance programs, such as claim costs within the City's deductibles, and/or major costs associated with disasters and other events which will not be reimbursable from insurance or from any Federal or State government. All Emergency Reserves must be approved by a majority (three votes) of the City Council. The exception is, in the event a disaster situation is declared, the City Administrator may expend Emergency Funds without prior City Council Approval.

Fleet Replacement Reserve Fund 255 This fund was established to fund Fleet Asset replacement on a continuous basis. The reserve account balance will be reviewed as part of the reserve review process during the annual budget.

CalPERS Pension Prefunding Trust This fund was established to account for the City's pension prefunding Section 115 Trust dedicated to prefunding employer contributions to the defined benefit pension plan.

Enterprise Funds
Enterprise funds are used to account for operations similar to private business enterprises. Revenues are collected and used for a specific purpose and are self-sufficient. The ending fund balances are not available for purposes other than those specified for that fund.

Farmers Market Fund - 310 The Sonora Certified Farmers Market operates from May to October each year and is located at Theall and Stewart Streets in downtown Sonora.

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Dragoon Gulch Trail Fund - 320 The Dragoon Gulch Trail Project provides its visitors with a unique opportunity to stroll through Mother Lode’s oak woodlands. The Dragoon Gulch Trail provides over 3.1 miles of natural trails.

Special Revenue Funds
Special Revenue Funds are used to account for revenues from specific taxes, fees, governmental grants, or other revenue sources that are designated to finance particular functions and activities within the City.

Per Capita Grant/SB2 Planning Grant/Regional Early Action Planning Grant/Local Early Action Planning Grant Funds - 170/171/172/173 Are funds established to account for these individual grant funds.

Benefit Zones Fund - 330 The Benefit Zone Fund was established to finance the City's annual events, including the Christmas Parade, to encourage patronage by local residents and tourists.

The Franchise and Public Educational Government Fund - 305 was established to account for the 1% fee collected on cable bills to provide funding to pay the capital costs of broadcasting and making local government proceedings available.

Measure I Fund - 400 The Measure I Fund was established as a result of a 2004 voter approved 1/2% transaction and use tax and has been active since January 1, 2005. The Police Department receives sixty percent (60%), the Fire Department receives twenty-five percent (25%) and the Public Works department receives fifteen percent (15%).

Community Development Block Grants - 502/525/530 were established to account for federal grant funding for the purpose of development activities to build stronger and more resilient communities.

Supplemental Law Enforcement Fund - 605 was established to account for the Citizen's Option For Public Safety (COPS) program which provides money for local public safety needs.

Vehicle Abatement Fund - 690 was established in 1994 as a result of a vehicle registration fee increase for the City and County residents. The purpose was to provide revenue to address vehicle abatement enforcement within the City.

Rural Fire Capacity Grant - 710 was established to account for grant funding for the fire department.

Code 5 Fire Reimbursement Fund - 730 - was established to account for revenues from the statewide fire mutual aid program which reimburses the Fire Department for sending personnel and equipment to assist in statewide fires.

Internal Service Funds
Internal Service Funds are used to account for the financing of goods or services supplied by other funds, departments, or agencies.

Dental Self Insurance Fund - 210 The City is fully insured for Medical and Vision insurance since FY 2017/18, but Dental insurance continues to be self-funded.

Capital Project Funds
Capital Project Funds are established to account for the acquisition or construction of major capital facilities or other general capital outlays.

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Highway User Tax - 440/441 The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. The local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA).

Road Maintenance and Rehabilitation - 442 Senate Bill 1 (SB1) created the Road Maintenance and Rehabilitation Account (RMRA). A percentage of this funding will be apportioned by formula to eligible cities for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.

Stockton-Washington Transit Project - 801 This fund tracks all financial transactions for the StocktonWashington Transit Project within the City.

Washington-Elkin Project - 802 This fund tracks all financial transactions for the Washington-Elkin Improvement Project within the City.

Greenley Road Extension Project - 803 This fund tracks all financial transactions for the City's portion of the Greenley Road Extension.

See The Chart Below for a complete list of City Funds.

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Basis of Budgeting
The term "basis of accounting" is used to describe the timing of recognition, that is, when the effects of transactions or events should be recognized. The basis of accounting used for purposes of financial reporting in accordance with generally accepted accounting principles (GAAP) is not necessarily the same basis used in preparing the budget document. For example, governmental funds are required to use the modified accrual basis of accounting in GAAP financial statements, whereas the cash basis of accounting or the "cash plus encumbrances" basis of accounting may be used in those same funds for budgetary purposes. Disparities between GAAP and the budgetary basis of accounting often occur because regulations governing budgeting (e.g., laws or ordinances of the state, county, city, or some other jurisdiction) differ from GAAP.

The City prepares the annual budget on a modified cash basis of accounting. It recognizes revenues when the City receives cash, and appropriations include both cash payments and encumbrances for purchase orders and contractual services. The City will pay for encumbered appropriations that it has not paid at the end of the current year in a subsequent year. The primary differences between the City’s budget and GAAP are that the City's budget recognizes revenues on a cash rather than an accrual basis and does not account for the depreciation of fixed assets or certain contingencies, such as compensated absences for accrued vacation and sick pay. The City’s budget and GAAP also classify inter-fund transfers in a different manner. The Comprehensive Annual Financial Report for the City of Sonora shows the status of the City’s finances based on GAAP classifications.

City of Sonora Municipal Government
The City operates under a council-manager form of government. Policymaking and legislative authority are vested in the City Council, consisting of the five elected councilmembers. The Council's primary responsibilities are adopting City Laws and policies, adopting the City budget, and hiring the City Administrator and City Attorney.

The City Administrator is responsible for carrying out the policies and ordinances of the City Council, for overseeing the daily operations of the City, and for appointing other employees and otherwise managing the daily operations of the City. The City Administrator is assisted by an administrative team, which includes the City Attorney (who is a contract attorney) and department heads for Administrative Services, Community Development, Police Department and the Fire Department.

The City provides a full range of municipal services, including fire and police protection, construction and maintenance of the city streets, storm drains, parks, parking lots and similar infrastructure.

City Hall is located at:
94 N. Washington Street
Sonora, CA 95370
(209)532-4541
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City of Sonora Financial Policies

FINANCIAL POLICIES OF THE CITY OF SONORA

INTRODUCTION
The City of Sonora is committed to implementing and maintaining strong fiscal responsibility and financial discipline and has incorporated these principles into a set of comprehensive City Financial Policies.

There are sections of the City’s Financial Policies, as follows:

Fiscal
Pension and Retirement Funding
General Fund Contingency Reserves
General Fund Encumbrances

FISCAL POLICIES
The Fiscal Policies are intended to ensure that the City functions within the limits of its financial resources. The City must make budget decisions to maintain a balance between revenues and expenditures both in the current year and on an ongoing basis, so that the public can realize the benefits of a strong and stable local government that delivers municipal services to City residents. The City must base spending decisions on their impact on measurable goals. They must further adequately address the City's structural costs, including those related to employees, capital property and equipment maintenance, and legal liabilities. In order to ensure adequate funding for these spending needs, the City must protect and maintain its current diverse revenue base and ensure that, where possible and appropriate, that the individuals that benefit from specialized services pay the reasonable costs of those services. While the City must make significant financial decisions as part of the budget process, it must be prepared to make the required adjustments during each fiscal year. Finally, the City must ensure that its budget is transparent in order to enable public engagement. In order to achieve these goals, the Fiscal Policies require the City to:

Achieve structural balance both in the current fiscal year and on an ongoing basis so that projected revenues cover the costs of anticipated services.

Engage in performance budgeting to ensure that the City makes funding decisions to advance strategic plans with measurable goals that are transparent and regularly evaluated.

Make responsible choices about employee-related costs that the City both negotiates in consideration of financial impacts and the ability to fund.

Limit changes to the adopted budget.

Protect unrestricted revenue sources, seek new and diverse revenues, and not reduce revenue during the year without corresponding expenditure reductions accomplished during the Mid-Year Budget.

Assess fees and seek to recover the reasonable cost of a service where appropriate.

Ensure transparency in financial decisions by publishing clear and accurate budget data, reporting on the City’s financial condition periodically, and reporting on the financial impacts of proposals.

Sell surplus equipment and real property at market value.

Make adequate investment to maintain real property and equipment.

PENSION AND RETIREMENT FUNDING POLICY
The City has made a commitment to its past and current employees to provide ongoing pension payments during their retirement. These contributions will be fully funded based on annual actuarial studies. It is important that the City continue to meet this commitment to ensure that the costs associated with current services are borne at the current time. With this in mind, the City established a Section 115 Pension Prefunding Trust and will make a recommended contribution of $150,000 each year at budget approval.

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GENERAL FUND CONTINGENCY RESERVES POLICY
The General Fund Contingency Reserves Policy provides guidelines on the purpose, sizing, uses, and restoration requirements of the Contingency Reserve Fund (both the Economic Uncertainty Reserve and the Emergency Reserve accounts). The Policy is intended to ensure that the City maintains sufficient reserves for unanticipated expenditures or revenue shortfalls, to preserve flexibility throughout the fiscal year, to make adjustments in funding for programs approved in connection with the annual budget, and to prepare the City for potential revenue challenges. The objective is for the City to be in a strong fiscal position to weather future economic downturns and financial challenges. The Contingency Reserve Fund balance will be between twenty five percent (25%) of General Fund adjusted annual appropriations, but must be equal to a minimum of fifteen percent (15%) of the General Fund adjusted annual appropriations. This reserve will be allocated to two categories, with a minimum of seventy five percent (75%) in the Economic Uncertainty Reserve and twenty five percent (25%) in the Emergency Reserves.

Plan to Replenish Contingency Reserves
Any appropriation of the Contingency Reserves below the 15% minimum shall be accompanied by findings articulating the need for the use of the Contingency Reserves and a plan for the replenishment of the Contingency Reserves within a reasonable period not to exceed three (3) budget years. The City's current reserve is in excess of the 15% minimum.

Use of Contingency Reserves
All Contingency Reserve expenditures must be approved by 4/5th vote of the City Council. The exception is the event that a disaster situation is declared. In the event of a declared emergency, the City Administrator may expend Contingency Reserves without prior City Council approval. After the emergency, the City Council shall evaluate the current Contingency Reserve level, and if necessary, publish, as an amendment to the current Budget resolution, findings for the replenishment of the reserves within a reasonable period not to exceed three (3) budget years.

GENERAL FUND ECUMBRANCES
An encumbrance is a reservation of funds to cover purchase orders, contracts, or other goods and services that are chargeable to an appropriation. It records obligations for goods or services not yet received or rendered in amounts equal to their anticipated costs. An encumbrance system provides a warning as the City approaches the authorized expenditure level and thus protects the City from over-spending an appropriation. As a rule, the City shall revert any encumbered funds that remain unspent for a period longer than one fiscal year.

Exemptions apply to legal obligations, contingent liabilities such as pending legal settlements, or an appropriation for a project that the authorized department cannot complete within the allowable timeframe.

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Budget Timeline
Fiscal Year 2023-24 Budget Preparation
Mar 1, 2023
The Administrative Services Director Releases Budget Instructions to Departments Apr 7, 2023
Requested Budgets are returned to Administrative Services Apr 17, 2023
Budget Requests are reviewed by the City Administrator
May 4, 2023
Budget's and potential adjustments are reviewed with City Departments May 12, 2023
The Proposed Budget is reviewed by the City Administrator.

May 23, 2023
Preliminary Budgets are reviewed by the City Finance Committee Jun 5, 2023
Proposed Budget is presented to City Council
Jun 9, 2023
Strategic Plan Overview
Oct 2, 2023
Proposed Amended Budget
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BUDGET OVERVIEW
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City of Sonora Strategic Plan
City of Sonora Vision Statement
The City of Sonora will provide a safe and healthy community in which to live, work, and prosper, while embracing our arts, culture, and historical character.

City of Sonora Mission Statement
The City of Sonora commits to partnering with the Community to provide quality services that:

Create a safe and healthy community
Provide stewardship of our financial resources
Stimulate economic prosperity for our community
Promote our historical and cultural heritage
Plan for the future of our community and enhancement of our quality of life.

City of Sonora Values Statement
The City of Sonora values:

Our hometown atmosphere and the unique character of our community Our commitment to historical preservation
Our business-friendly environment
Our safe and secure environment in which we live and work Our authenticity as a City
Our environment, natural beauty and ambiance as a City
Our cultural resources and attractions
Our leadership, locally and regionally
Our teamwork for the greater good of the City
Our regional shopping areas and commercial centers
Our family-oriented community
Our hospitable citizenry
Our progressiveness and vision in planning for the future What is a Strategic Plan?
A strategic plan states the direction of the community and identifies strategies and action plans to achieve specific goals. Strategic planning helps assure that the organization remains relevant and responsive to the needs of its stakeholders and contributes to the organization’s stability and growth. It provides a basis for monitoring progress and assessing results and impacts. Strategic planning enables an organization to look into the future in an orderly and systematic way. A strategic plan also creates consensus about expectations and provides guidelines for the use of city resources. It serves as a roadmap and will guide much of what we do.

The City of Sonora Strategic Plan uses the City’s vision and the five City Council Goals and subsequent Priorities described below as its roadmap for Action. Sonora City Council has adopted city-wide goals to advance each area by fiscal year 2021. While there are many projects within city departments that support these focus areas, the Strategic Plan features the highest priority outcomes.

GOAL 1 - Create a Safe and Healthy Community
Priority 1.1 Ensure and support law enforcement and fire department staffing and resources.

Action Items:

1. Develop and implement a Fleet Management Plan that addresses our aging police fleet to ensure officer safety and employee retention.

1. IN PROCESS

2. Explore funding opportunities to provide for a third (3rd) full-time Fire Engineer position.

1. COMPLETED
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3. Develop career and professional growth opportunities, recognition and feedback that addresses organizational characteristics that affect employee retention in the Police and Fire Departments.

1. IN PROCESS
Priority 1.2 Establish emergency fire safety protocols that integrate with County and State preparedness and evacuations.

Action Items:

1. Participate and be an active partner in the Tuolumne County and Tuolumne Transportation Council Emergency Operations Study and in the Tuolumne County Fire Resiliency Advisory Committee.

1. IN PROCESS

2. Review and possibly update the current Sonora Municipal Code to address fire preparedness and safety concerns.

1. IN PROCESS

3. Continue to work with property owners to encourage and support vegetation removal for fire safety.

1. IN PROCESS
Priority 1.3 Explore all opportunities to provide best practice and dignified solutions to our growing homeless population and low-income and affordable housing needs.

Action Items:

1. Continue to work with local partners, such as Tuolumne County and ATCAA, to support permanent supportive housing/transitional homeless shelter resources and provide more services to mitigate existing homeless camps.

1. IN PROCESS

2. Address barriers to long term housing such as review and modification of the City’s Transient Residential Use Permit or “Short-Term Rental” Program.

1. COMPLETED

3. Explore the possibility of using designated City Housing Program Funds to purchase real property to provide for an emergency shelter space within the City.

1. IN PROCESS
GOAL 2 - Provide Stewardship for our Financial Resources Priority 2.1 Create formal orientation opportunities for newly elected Councilmembers.

Action Items:

1. Review and update the City’s elected and appointed City Official’s Handbook.

1. COMPLETED

2. Develop a formal orientation program for City elected and appointed officials that incorporates every department and activity of the City.

1. COMPLETED
Priority 2.2 Invest in professional development of City staff to ensure best practices and best use of resources.

Action Items:

1. Update the annual review process and methodology and ensure annual reviews are conducted for every employee to address overall performance and to ensure employee’s needs are being met professionally.

1. IN PROCESS

2. Prioritize and budget professional skill development and encourage outside classes and workshop attendance.

1. IN PROCESS

3. Update the City’s Travel Policy to encourage more professional development workshop attendance.

1. FUTURE
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Priority 2.3 Prioritize the use of discretionary funds and create a City Reserve Policy.

Action Items:

1. Develop and adopt a City Fund Balance/Reserve Policy based on principles established by GASB and GAAP.

1. COMPLETED

2. Address pension liabilities and make a commitment from future available revenue streams to pay pension liabilities.

1. IN PROCESS

3. Develop, implement and annually fund a Capital Improvement Plan (CIP) to address the City’s aging infrastructure.

1. FUTURE
GOAL 3 - Stimulate Economic Prosperity for our Community Priority 3.1 Evaluate and update the City Municipal Codes and Policies to eliminate barriers to commercial and residential development.

Action Items:

1. Commit to increased capacity in the Community Development Department by funding, recruiting and hiring a City Planner starting in Fiscal Year 2023/2024.

1. FUTURE

2. Complete full implementation of the City’s new Municipal Code electronic system upgrade.

1. COMPLETED

3. Expand the use of a contract Building Official and Inspector from two (2) to three (3) days a week to ensure efficient and timely permitting of commercial and residential projects.

1. IN PROCESS
Priority 3.2 Work with the County to revisit and revise the 1991 Revenue Sharing Agreement and look for annexation opportunities to support commercial and residential development.

Action Items:

1. Analyze the desirability and feasibility of annexation of certain unincorporated areas of Tuolumne County into the City.

1. IN PROCESS

2. Engage in continued communication with Tuolumne County Leadership to explore a revision of the 1991 Revenue Sharing Agreement.

1. IN PROCESS
Priority 3.3 Develop a plan and infrastructure that builds partnerships with local agencies and organizations that promote attracting business growth and development.

Action Items:

1. Develop Economic Development Core Values to serve as the City’s guiding principles on matters related to Economic Development.

1. FUTURE

2. Develop an Economic Development Strategy that supports the City in the implementation of a strong recovery following the COVID-19 Pandemic.

1. COMPLETED

3. Evaluate current staffing and capabilities for City identified economic growth.

1. FUTURE
GOAL 4 - Promote Our Historical and Cultural Heritage
Priority 4.1 Define the City’s cultural competitive advantage to enhance the City’s heritage tourism.

Action Items:

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1. Work with our local tourism and Chamber of Commerce partners to develop and define the City’s cultural competitive advantage.

1. IN PROCESS
Priority 4.2 Develop and plan to clean, maintain and promote Sonora Creek to make it part of our City’s cultural attractions.

Action Items:

1. Annually, we continue to have our Public Works Department coordinate with CalFire for vegetation and debris removal of Sonora Creek.

1. IN PROCESS
Priority 4.3 Provide a public review of best practices to ensure a climate of equality, equity and inclusivity for individuals of all races, gender and social identities in support of our historical and cultural heritage.

Action Items:

1. Execute the commitment to support diversity, equity and inclusion in all City hiring and personnel practices.

1. COMPLETED

2. Conduct a baseline analysis of the City to understand where action can be taken to be more equitable and inclusive.

1. COMPLETED

3. Formally adopt a Resolution in support of Social Justice.

1. COMPLETED
GOAL 5 - Plan for the Future of Our Community and Enhancement of Quality of Life Priority 5.1 Ensure formal adoption of the Greenley Road Extension as a priority for the City and Tuolumne County Transportation Council (TCTC).

Action Items:

1. Formally adopt a Resolution of the Greenley Road Extension as a Priority Regional Road Improvement for the City of Sonora.

1. COMPLETED

2. Advocates at both the elected and staff level for TCTC to prioritize and fund the Greenley Road Extension.

1. COMPLETED
Priority 5.2 Find funding and develop a plan for a new City Storm Drain System and explore the possibility of a Rainwater Reclamation/Flood Control Project.

Action Items:

1. Prioritize funding through budget allocation to hire a consultant to explore a plan for a new City Storm Drain System.

1. FUTURE

2. Work with IRWM to explore funding of a Rainwater Reclamation/Flood Control Project.

1. FUTURE
Priority 5.3 Establish and develop a City of Sonora Climate Action Plan.

Action Items:

1. Prioritize funding through budget allocation to hire a consultant to explore a Climate Action Plan consistent with the City’s General Plan.

1. FUTURE
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Short-term Factors
For the Fiscal Year 2023/24 budget there are several short-term factors that will affect the City:

Facing rising inflation, the Federal Reserve has enacted large interest rate increases throughout 2022 and 2023 with the aim of cooling the economy and, in turn, slowing inflation. The longer inflation persists and the higher the Federal Reserve increases interest rates in response, the greater the risk to the economy. The chances that the Federal Reserve can tame inflation without inducing a recession are narrow.

Reflecting the threat of a recession, our revenue estimates include very slow growth rates and increased pressure from rising costs to do business.

The largest single factor for the City is the passage of Measure Y, the Essential Services Transaction and Use Tax, which is a 1% sales tax increase that went into effect April 1, 2023 and will provide the City with approximately $3.8 million in new funding that can be used to stabilize City services and provide a fresh outlook for the City.

As the City begins another fiscal year, the challenges from staff turnover and change, including the retirement of key positions, and on-boarding of a Community Development Director and City Engineer.

Demands on current staff for the ramp-up of the Chicken Ranch Fire Department.

Implementing the Compensation study's recommendations and the potential reorganization of City departments.

The Tax Payer Protection and Government Accountibility Act. A Citizens backed initiative to restrict tax increases retroactively to January 1, 2022. A further legal analysis will be needed to understand the risks to the City and Measure Y.

The City has the lowest staffing levels at a time when there will be increased workload and project delivery expectations after the passage of Measure Y.

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City of Sonora Personnel
Full-Time Equivalent (FTE's)
In Fiscal Year 2023/24, the City of Sonora continues with a lean workforce with only minor changes as listed:

The addition of a grant funded .75 FTE Homeless Outreach Coordinator in the Police Department.

The addition of a full-time Deputy Clerk/Finance Assistant in the City's Administrative Services Department.

The deletion of a Mechanic Supervisor position as the City is moving toward a leased fleet with integrated maintenance programs.

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FUND SUMMARIES
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General Fund
The City's General Fund is the City's primary unrestricted source of funds and its primary and largest operating budget fund. This fund is used to record all resource inflows and outflows that are not associated with special-purpose funds or ratepayer funds. The activities being paid for through the General Fund constitute the core administrative and operational tasks of the City. The City of Sonora's General Fund accounts for the majority of most departments' operating budgets, funding staffing, supplies and services required to provide core City services.

The activities being paid for through the General Fund constitute the core administrative and operational tasks of the City. The City of Sonora's General Fund accounts for the majority of most departments' operating budgets, funding staffing, supplies and services required to provide core City services. Including Administration, Administrative Services, Building and Planning, Engineering, City Council, City Clerk, Information Technology, Fleet, Police, Fire, Opera Hall, and General Services.

The General Fund Summary also includes the City's Reserve Funds that were established to provide a framework for establishing annual reserve levels during the budget process that will provide the City with flexibility to adapt to local, regional, and state-wide economic changes and to stabilize the delivery of City services.

Summary
The City of Sonora is projecting $13.41M of revenue in FY2024, which represents a 32.4% increase over the prior year. Budgeted expenditures are projected to increase by 4.7% or $463.65K to $10.29M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$5M
$10M
$15M
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General Fund Revenues by Source
All revenue estimates are compiled by the Administrative Services Department in association with various estimates. The County Tax collector provides estimates of property tax growth rates, the City's sales tax consultant provides estimates of expected sales tax, and other revenues are based on estimated growth rates.

Projected 2024 Revenues by Source
Tax Related Revenue (68.7%)
Transfer In (20.6%)
Licenses, Permits, & Franchises (7.7%)
Intergovernmental (1.1%)
Use of Money & Property (0.7%)
Charges for Services (0.7%)
All Other Revenue (0.4%)
For the new fiscal year, the City will be receiving revenues from Measure Y, the Essential Services Sales and Use Tax, passed by City voters in November 2022. This provides the City with approximately $3.8 million in new revenue.

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Budgeted and Historical 2024 Revenues by Source
Millions
Fines, Forfeitures & Penalties
All Other Revenue
Charges for Services
Use of Money & Property
Intergovernmental
Licenses, Permits, & Franchises
Transfer In
Tax Related Revenue
FY2021FY2022FY2023FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
Revenue Source
Tax Related Revenue $5,178,317 $5,457,639 $5,345,052 $5,580,300 $9,211,400 65.1% Licenses, Permits, &
Franchises $651,779 $887,280 $1,015,602 $1,017,950 $1,038,200 2% Fines, Forfeitures & Penalties $30,271 $25,699 $19,763 $15,000 $20,000 33.3% Charges for Services $54,621 $86,642 $79,917 $84,700 $90,200 6.5% Intergovernmental $11,414 $610,481 $708,849 $729,106 $146,000 -80% Use of Money & Property $93,421 $69,313 $110,294 $108,400 $98,200 -9.4% All Other Revenue $41,148 $26,295 $256,457 $104,946 $50,150 -52.2% Transfer In $2,063,560 $2,280,993 $2,488,450 $2,488,450 $2,759,000 10.9% Total Revenue Source: $8,124,531 $9,444,342 $10,024,384 $10,128,852 $13,413,150 32.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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General Fund Revenue by Department
Tax revenues, license and permit fees, and intergovernmental revenues generated as a result of overall government operations, and not specifically attributable to individual departments, are accounted for in General Services within Administration.

Projected 2024 Revenue by Department
Administration (75.8%)
Public Safety (19.1%)
Public Works (3.9%)
Community Development (1.1%)
Budgeted and Historical 2024 Revenue by Department
Millions
Capital Projects
Opera Hall
General Government
Community Development
Public Works
Public Safety
Administration
FY2021
FY2022FY2023FY2024
$-2.5
$0
$2.5
$5
$7.5
$10
$12.5
$15
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General Fund Expenditures by Function
Budgeted Expenditures by Function
Public Safety (59.8%)
Administration (15%)
Public Works (13.4%)
Community Development (8.8%)
General Government (2.6%)
Opera Hall (0.3%)
Budgeted and Historical Expenditures by Function
Millions
Capital Projects
Fleet Services
Opera Hall
General Government
Community Development
Public Works
Administration
Public Safety
FY2021FY2022FY2023FY2024
$0
$10
$2.5
$5
$7.5
$12.5
Expenditures
General Government $314,451 $265,492 $210,605 $261,800 $271,800 3.8% Community Development $427,324 $630,937 $740,202 $832,600 $906,500 8.9% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Administration $1,127,156 $1,325,707 $1,445,799 $1,533,400 $1,548,200 1% Capital Projects $0 $250,000 $0 $0 $0 0%
Fleet Services $0 $194,641 $211,957 $216,850 $0 -100%
Public Safety $4,635,412 $5,233,314 $5,479,995 $5,809,450 $6,151,450 5.9% Public Works $1,057,267 $1,083,664 $1,050,670 $1,128,100 $1,383,200 22.6% Opera Hall $47,637 $42,673 $46,034 $49,100 $33,800 -31.2% Total Expenditures: $7,609,247 $9,026,428 $9,185,262 $9,831,300 $10,294,950 4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
General Fund Expenditures by Expense Type
The Administrative Services Department prepares the personnel salary and benefit budget estimates as determined by current bargaining units and Council-adopted resolutions which identify the current staffing levels approved for all City departments. The personnel budgets were reviewed with each Department Head to make sure the number of positions were budgeted accordingly and accounted for correctly.

Budgeted Expenditures by Expense Type
Salaries & Benefits (71.6%)
Operating Expenditures (28%)
Internal Service Charges (0.3%)
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Budgeted and Historical Expenditures by Expense Type
Millions
Internal Service Charges
Operating Expenditures
Salaries & Benefits
FY2021FY2022FY2023FY2024
$0
$10
$2.5
$5
$7.5
$12.5
Expense Objects
Salaries & Benefits $6,003,122 $6,508,456 $6,827,732 $7,201,000 $7,373,450 2.4% Operating Expenditures $1,458,881 $2,451,545 $2,109,702 $2,372,000 $2,886,500 21.7% Internal Service Charges $147,243 $66,427 $247,828 $258,300 $35,000 -86.4% Total Expense Objects: $7,609,247 $9,026,428 $9,185,262 $9,831,300 $10,294,950 4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 39
75 Item 9.

Fund Balance
The General Fund includes two (2) Reserve Funds, the Economic Uncertainty Reserve fund and the Emergency Reserve fund, reported separately. They include a total of 25% of total of the City's budgeted appropriations in reserve.

Projections
Restricted Unassigned
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $1,459,488 $1,669,002 14.4%
Restricted $33,274 $33,274 0%
Total Fund Balance: $1,492,762 $1,702,276 14%
City of Sonora | Budget Book FY23/24 Page 40
76 Item 9.

Economic
Uncertainty
Fund
The Reserve Funds are accounts in which unrestricted cash is set aside outside the budget for unforeseen expenditures and emergencies. The funds can be transferred into the budget for such purposes as necessary.

At fiscal year-end, the unreserved and undesignated fund balance in the General Fund is transferred to the Reserve Funds and reported as “Transfer to Reserve Fund.” The Reserve Fund consists of excess general revenues and other unspent appropriations. Excess revenue or unallocated general revenue, excluding one-time receipts. The City’s Financial Policies establish a minimum Reserve Fund balance of twenty percent of General Fund adjusted appropriations. Pursuant to the City Reserve Policy approved September 16, 2019, twenty-five percent of the Reserve Fund is set aside for use in emergencies. There are two accounts established within the Reserve Funds:

Economic Uncertainty Reserve: Seventy-five percent (75%) of this fund will be maintained to minimize the effects of major economic uncertainties, including local disasters, budget difficulties and other severe financial hardships or unforeseen changes in revenues and/or expenditures and will be available for budget stabilization.

Fund Balance
The fund balance of the City's reserve funds is targeted to be twenty-five percent (25%) of the budgeted fiscal year's appropriations.

Projections
Restricted
FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
FY2023 FY2024 % Change
Fund Balance — —
Restricted $1,843,369 $1,880,428 2%
Total Fund Balance: $1,843,369 $1,880,428 2%
City of Sonora | Budget Book FY23/24 Page 41
77 Item 9.

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78 Item 9.

Emergency
Reserve Fund
The Reserve Funds are accounts in which unrestricted cash is set aside outside the budget for unforeseen expenditures and emergencies. The funds can be transferred into the budget for such purposes as necessary.

At fiscal year-end, the unreserved and undesignated fund balance in the General Fund is transferred to the Reserve Fund and reported as “Transfer to Reserve Fund.” The Reserve Fund consists of excess general revenues and other unspent appropriations. Excess revenue or unallocated general revenue, excluding one-time receipts. The City’s Financial Policies establish a minimum Reserve Fund balance of twenty percent of General Fund adjusted appropriations. Pursuant to the City Reserve Policy approved September 16, 2019, twenty-five percent of the Reserve Fund is set aside for use in emergencies. There are two accounts established within the Reserve Funds:

Emergency Reserve: Twenty-five percent (25%) of this fund will be maintained as an emergency reserve to minimize the immediate impacts of potential costs not covered by the City's insurance programs, such as claim costs within the City's deductibles, and/or major costs associated with disasters and other events which will not be reimbursable from insurance or from any Federal or State government. All Emergency Reserves must be approved by a majority (three votes) of the City Council. The exception is, in the event a disaster situation is declared, the City Administrator may expend Emergency Funds without prior City Council Approval.

Fund Balance
The fund balance of the City's reserve funds is targeted to be twenty-five percent (25%) of the budgeted fiscal year's appropriations.

Projections
Restricted
FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of Sonora | Budget Book FY23/24 Page 42
79 Item 9.

FY2023 FY2024 % Change
Fund Balance — —
Restricted $614,456 $626,810 2%
Total Fund Balance: $614,456 $626,810 2%
City of Sonora | Budget Book FY23/24 Page 43
80 Item 9.

Self Insurance
Fund
The City has been fully insured for Medical and Vision insurance since FY2017/18, but Dental insurance continues to be self-funded. The Self Insurance Fund is the internal service fund to track the self-funded dental insurance program.

Budget Overview
The FY22/23 budget only includes a self-insurance component of the dental costs. The costs for the fully insured medical insurance is reflected in each department’s salary and benefits budget.

Summary
The City of Sonora is projecting $35K of revenue in FY2024, which represents a 5.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 5.4% or $2K to $35K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
Self Insurance Fund Revenues by Source
Revenue for this fund represents actual cost of the dental program as a transfer from the General Fund.

Revenue Source
Transfer In $33,869 $36,295 $21,731 $37,000 $35,000 -5.4% Total Revenue Source: $33,869 $36,295 $21,731 $37,000 $35,000 -5.4% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 44
81 Item 9.

Self Insurance Fund Expenditures by Function
The expenditures for each department represent the departments' use of self-insured dental services and are reflected in their respective budgets as a transfer to this fund.

Expenditures
Community Development $1,735 $1,625 $1,949 $2,000 $1,000 -50% Administration $8,527 $5,747 $2,879 $5,500 $5,000 -9.1% Fleet Services $0 $239 $412 $1,000 $0 -100%
Public Safety $20,099 $27,301 $4,156 $26,000 $26,000 0% Public Works $2,668 $1,383 $2,291 $2,500 $3,000 20%
Total Expenditures: $33,029 $36,295 $11,687 $37,000 $35,000 -5.4% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
The Self Insurance Fund target fund balance is $0, the amount of revenue each year should match the total expenses.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$-800
$-600
$-400
$-200
$0
$200
Self Insurance Fund Balance
FY2021 FY2022 FY2023 FY2024
Fund Balance — — — —
Unassigned $-696 $-696 $-127 $31
Total Fund Balance: $-696 $-696 $-127 $31
City of Sonora | Budget Book FY23/24 Page 45
82 Item 9.

CalPERS
Pension
Prefunding
Trust
The CalPERS Pension Prefunding Trust was established to account for the City's pension prefunding Section 115 Trust dedicated to prefunding employer contributions to the defined benefit pension plan.

The City of Sonora can help finance future costs in large part from investment earnings provided by CalPERS.

As the City accumulates assets in this fund, they can help defray future increases in the CalPERS required contributions helping to stabilize future budgets.

Summary
Actual Revenue Source
Budgeted Revenue Source
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
CalPERS Pension Prefunding Trust Revenues by Source
For the new fiscal year, the City will be receiving revenues from Measure Y, the Essential Services Sales and Use Tax, passed by City voters in November 2022. This provides the City with approximately $3.8 million in new revenue.

Revenue Source
Use of Money & Property $0 $0 $2,353 $2,500 $4,000 60%
Transfer In $0 $0 $225,000 $225,000 $0 -100%
Total Revenue Source: $0 $0 $227,353 $227,500 $4,000 -98.2% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 46
83 Item 9.

Fund Balance
The City established and began funding the Calpers Pension Prefunding Trust in Fiscal Year 2022/23.

Projections
Committed
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
FY2023 FY2024 % Change
Fund Balance — —
Committed $225,727 $229,727 1.8%
Total Fund Balance: $225,727 $229,727 1.8%
City of Sonora | Budget Book FY23/24 Page 47
84 Item 9.

PEG Fees
The Franchise and Public Educational Governmental (PEG) Fees Fund is a 1% fee added to the cable bills of residents of the City of Sonora to provide funding to pay the capital costs of broadcasting local government proceedings.

Summary
The City of Sonora is projecting $13.3K of revenue in FY2024, which represents a 1.5% increase over the prior year. Budgeted expenditures are projected to increase by 250% or $2.5K to $3.5K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
$15K
PEG Fees Revenues by Source
Revenue Source
Licenses, Permits, &
Franchises $13,076 $5,754 $11,251 $12,800 $13,000 1.6%
Use of Money & Property $0 $54 $363 $300 $300 0%
Total Revenue Source: $13,076 $5,808 $11,614 $13,100 $13,300 1.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
Peg Fees Expenditures by Function
Expenditures
Public, Educ & Govt Fee $0 $1,604 $880 $1,000 $3,500 250% Total Expenditures: $0 $1,604 $880 $1,000 $3,500 250%
Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 48
85 Item 9.

Fund Balance
Projections
Assigned
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
FY2023 FY2024 % Change
Fund Balance — —
Assigned $24,945 $34,745 39.3%
Total Fund Balance: $24,945 $34,745 39.3%
City of Sonora | Budget Book FY23/24 Page 49
86 Item 9.

Benefit Zones
The Benefit Zone fees were established to finance Sonora's annual events, including the Christmas Parade, to encourage patronage by local residents and tourists, parking lot maintenance and acquisition, and street sweeping.

Summary
The City of Sonora is projecting $36.8K of revenue in FY2024, which represents a 3.4% increase over the prior year. Budgeted expenditures are projected to increase by 31% or $8.7K to $36.8K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
Benefit Zones Revenues by Source
Benefit Zone Fees are charged along with the annual Business License fees based on the Zone where the business is located. Zone A encompasses the downtown area and Zone B encompasses all business activity located outside Zone A.

Revenue Source
Licenses, Permits, &
Franchises $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Total Revenue Source: $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
Expenditures by Expense Type
Expense Objects
Salaries & Benefits $14,251 $4,723 $797 $4,800 $0 -100% Operating Expenditures $6,678 $19,587 $14,928 $23,300 $36,800 57.9% Total Expense Objects: $20,928 $24,310 $15,725 $28,100 $36,800 31% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 50
87 Item 9.

Fund Balance
The Fund Balance has been negative for several years as the cost of the events has been higher than the revenues generated, require a General Fund contribution to provide annual events in the City.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$-80000
$-60000
$-40000
$-20000
$0
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $-40,107 $-40,107 0%
Total Fund Balance: $-40,107 $-40,107 0%
City of Sonora | Budget Book FY23/24 Page 51
88 Item 9.

Farmer's Market
The City of Sonora’s certified farmers market operates from May to October each year and is located at Theall and Stewart Streets in Sonora.

The market came under the oversight of the City in 1997 as a small venue with only seven vendors. Today's market has expanded to over 35 vendors, including agricultural producers, artisans, and food purveyors.

Summary
The City of Sonora is projecting $32K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 5.2% or $1.75K to $32K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
Farmer's Market Revenues by Source
Revenue Source
Charges for Services $31,140 $28,305 $31,890 $32,000 $32,000 0% Total Revenue Source: $31,140 $28,305 $31,890 $32,000 $32,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Farmer's Market Expenditures by Function
Expenditures
Farmer's Market $36,001 $27,638 $29,091 $33,750 $32,000 -5.2% Total Expenditures: $36,001 $27,638 $29,091 $33,750 $32,000 -5.2% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 52
89 Item 9.

Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$-6000
$-4000
$-2000
$0
$2K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $1,470 $1,470 0%
Total Fund Balance: $1,470 $1,470 0%
City of Sonora | Budget Book FY23/24 Page 53
90 Item 9.

Dragoon Gulch
Located in the heart of the City of Sonora, the Dragoon Gulch Trail provides its visitors with a unique opportunity to stroll through Mother Lode’s oak woodlands. The Dragoon Gulch Trail provides over 3.1 miles of natural trails. The trails travel along a seasonal creek to vistas that provide spectacular views of the City and its surrounding mountain ranges. The trails vary in difficulty, making it perfect for the casual walker and for those who want a strenuous hike, jog or bike ride.

Summary
The City of Sonora is projecting $22.5K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 10.7% or $2.63K to $22K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
$25K
$30K
Dragoon Gulch Revenues by Source
Revenues for the Dragoon Gulch Trail includes fees charged for trail events, donations, and rental income from the trail caretaker's house.

Revenue Source
Charges for Services $0 $150 $100 $500 $500 0%
Intergovernmental $10,125 $11,500 $10,000 $10,000 $10,000 0% Use of Money & Property $12,000 $12,000 $12,000 $12,000 $12,000 0% Total Revenue Source: $22,125 $23,650 $22,100 $22,500 $22,500 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 54
91 Item 9.

Dragoon Gulch Expenditures by Function
Expenditures
Dragoon Gulch $17,343 $11,061 $12,052 $24,625 $22,000 -10.7% Total Expenditures: $17,343 $11,061 $12,052 $24,625 $22,000 -10.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
$25K
$30K
$35K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $30,019 $30,519 1.7%
Total Fund Balance: $30,019 $30,519 1.7%
City of Sonora | Budget Book FY23/24 Page 55
92 Item 9.

Measure I
The Measure I fund was established as a result of a special sales and use tax increase, passed by voters in 2004, and was effective in 2005. The tax was a special tax of 1/2% applied to sales within the City limits to support the City of Sonora Police Department, Fire Department and Public Works Department. The purpose of the initiative was to improve city services for residents, businesses and visitors to the City of Sonora. This funding is allocated: 60% to the Police Department, 25% to the Fire Department and 15% to Public Works for the purpose of hiring and retaining personnel, updating safety equipment, providing resources for education, and replacing obsolete vehicles and equipment.

Summary
The City of Sonora is projecting $2.23M of revenue in FY2024, which represents a 4.7% decrease over the prior year. Budgeted expenditures are projected to increase by 13.1% or $285K to $2.46M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of Sonora | Budget Book FY23/24 Page 56
93 Item 9.

Measure I Revenues by Source
Measure I Sales Tax revenue estimates are provided by the City's sales tax consultant, Muniservices.

Budgeted and Historical 2024 Revenues by Source
Millions
Use of Money & Property
Tax Related Revenue
FY2021FY2022FY2023FY2024
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Tax Related Revenue $2,152,433 $2,347,073 $2,155,758 $2,313,305 $2,202,500 -4.8% Use of Money & Property $7,379 $5,731 $30,755 $30,000 $30,000 0% Total Revenue Source: $2,159,812 $2,352,804 $2,186,513 $2,343,305 $2,232,500 -4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 57
94 Item 9.

Measure I Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Public Works
Public Safety
FY2021FY2022FY2023FY2024
$0
$0.5
$1
$1.5
$2
$2.5
$3
For Fiscal Year 2023/24 the budgeted expenditures from Measure I funds are allocated to the following departments:

Sonora Police Department $1,500,000
Sonora Fire Department $600,000
Sonora Public Works Department $360,000
Expenditures
Public Safety $1,450,000 $1,800,000 $1,850,000 $1,850,000 $2,100,000 13.5% Public Works $325,000 $315,000 $325,000 $325,000 $360,000 10.8% Total Expenditures: $1,775,000 $2,115,000 $2,175,000 $2,175,000 $2,460,000 13.1% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 58
95 Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2023 FY2024 % Change
Fund Balance — —
Restricted $2,104,733 $1,877,233 -10.8%
Total Fund Balance: $2,104,733 $1,877,233 -10.8%
City of Sonora | Budget Book FY23/24 Page 59
96 Item 9.

Gasoline Tax
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes.

The local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account (RMRA) which allocates much of the revenue from the Road Repair and Accountability Act of 2017 (SB1). The City accounts for all gasoline tax it receives in three separate funds.

Summary
The City of Sonora is projecting $300K of revenue in FY2024, which represents a 7% increase over the prior year. Budgeted expenditures are projected to decrease by 65.8% or $212K to $110K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
City of Sonora | Budget Book FY23/24 Page 60
97 Item 9.

Gasoline Tax Revenue by Fund
Each year the California Local Government Finance Almanac provides revenue estimates for Highway User Tax and Road Maintenance and Rehabilitation for each City and County.

Budgeted and Historical 2024 Revenue by Fund
Millions
Highway Users' Tax-Section 2103
Gas Tax Fund
Road Maintenance and Rehabiliation (SB1)
FY2021FY2022FY2023FY2024
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Gas Tax Fund
Gas Tax 2105 Fund $24,979 $27,337 0%
Gas Tax 2106 Fund $28,343 $30,601 0%
Gas Tax 2107 Fund $33,801 $32,709 0%
Gas Tax 2107.5 Fund $1,000 $1,000 0%
Investment Earnings $184 $162 0%
Total Gas Tax Fund: $88,307 $91,809 0%
Highway Users' Tax-Section 2103
Gas Tax 2103 Fund $32,711 $38,902 0%
Investment Earnings $651 $551 0%
Total Highway Users' Tax-Section 2103: $33,363 $39,453 0% Road Maintenance and Rehabiliation (SB1)
Road Maintenance & Rehabilitation $90,045 $99,319 0%
Investment Earnings $1,141 $888 0%
Total Road Maintenance and Rehabiliation (SB1): $91,186 $100,207 0% Total: $212,856 $231,469 0%
Name FY2021 Actual FY2022 Actual FY2022 undefined vs. FY2023 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 61
98 Item 9.

Gasoline Tax Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
Millions
Road Maintenance and Rehabiliation (SB1)
Highway Users' Tax-Section 2103
Gas Tax Fund
FY2021FY2022FY2023FY2024
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Gas Tax Fund $82,000 $89,000 $105,000 $105,000 $110,000 4.8% Highway Users' Tax-Section 2103 $0 $9,962 $0 $0 $0 0%
Road Maintenance and Rehabiliation
(SB1) $58,865 $35,355 $0 $217,000 $0 -100%
Total: $140,865 $134,317 $105,000 $322,000 $110,000 -65.8% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 62
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100
Item 9.

Road
Maintenance
and
Rehabilitation
(SB1)
California Senate Bill (SB) 1 created the Road Maintenance and Rehabilitation Account (RMRA) to address deferred maintenance on the State Highway System and the local street and road system. A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties pursuant to Streets and Highways Code section 2032(h) for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system.

Summary
The City of Sonora is projecting $134K of revenue in FY2024, which represents a 14.5% increase over the prior year. Budgeted expenditures are projected to decrease by 100% or $217K to N/A in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
City of Sonora | Budget Book FY23/24 Page 63
101
Item 9.

Road Maintenance and Rehabilitation Revenues by Source
Each year the City receives estimated revenues for each of the California Gas Tax Funds. The estimated RMRA funding in FY23/24 is $128,000.

Budgeted and Historical 2024 Revenues by Source
Percentage
Use of Money & Property
Intergovernmental
FY2021FY2022FY2023FY2024
0%
20%
40%
60%
80%
100%
Revenue Source
Intergovernmental $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Use of Money & Property $1,141 $888 $5,604 $6,000 $6,000 0% Total Revenue Source: $91,186 $100,207 $106,295 $117,000 $134,000 14.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 64
102
Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
$600K
FY2022 FY2023 FY2024
Fund Balance — — —
Restricted $298,086 $404,688 $525,000
Total Fund Balance: $298,086 $404,688 $525,000
City of Sonora | Budget Book FY23/24 Page 65
103
Item 9.

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104
Item 9.

Highway User
Tax
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes.

The local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades.

Summary
The City of Sonora is projecting $112K of revenue in FY2024, which represents a 1.5% increase over the prior year. Budgeted expenditures are projected to increase by 4.8% or $5K to $110K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$25K
$50K
$75K
$100K
$125K
City of Sonora | Budget Book FY23/24 Page 66
105
Item 9.

Highway User Tax Revenues by Source
Each year the City receives estimated revenues for each of the California Gas Tax Funds.

Budgeted and Historical 2024 Revenues by Source
Percentage
Use of Money & Property
Intergovernmental
FY2021FY2022FY2023FY2024
0%
20%
40%
60%
80%
100%
Revenue Source
Intergovernmental $88,124 $91,647 $101,421 $109,500 $111,000 1.4% Use of Money & Property $184 $162 $860 $850 $1,000 17.6% Total Revenue Source: $88,307 $91,809 $102,281 $110,350 $112,000 1.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 67
106
Item 9.

Highway User Tax Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Highway Users Tax
FY2021FY2022FY2023FY2024
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expenditures
Highway Users Tax $82,000 $89,000 $105,000 $105,000 $110,000 4.8% Total Expenditures: $82,000 $89,000 $105,000 $105,000 $110,000 4.8% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 68
107
Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$10K
$2.5K
$5K
$7.5K
$12.5K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $7,283 $9,283 27.5%
Total Fund Balance: $7,283 $9,283 27.5%
City of Sonora | Budget Book FY23/24 Page 69
108
Item 9.

Gas Tax Section
2103
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes.

The local (city and county) portions of these allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades.

Summary
The City of Sonora is projecting $54K of revenue in FY2024, which represents a 1.9% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$20K
$40K
$60K
City of Sonora | Budget Book FY23/24 Page 70
109
Item 9.

Gas Tax Section 2103 Revenues by Source
Each year the City receives revenues for each of the California Gas Tax Funds.

Budgeted and Historical 2024 Revenues by Source
Percentage
Use of Money & Property
Intergovernmental
FY2021FY2022FY2023FY2024
0%
20%
40%
60%
80%
100%
Revenue Source
Intergovernmental $32,711 $38,902 $43,597 $48,000 $51,000 6.3% Use of Money & Property $651 $551 $3,079 $5,000 $3,000 -40% Total Revenue Source: $33,363 $39,453 $46,676 $53,000 $54,000 1.9% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Gas Tax Section 2103 Expenditures by Function
There are no budgeted expenditures for this fund in FY23/24. Once a project is identified, the project will be budgeted and approved by the City Council.

Expenditures
Highway Users Tax $0 $9,962 $0 $0 $0 0%
Total Expenditures: $0 $9,962 $0 $0 $0 0%
Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 71
110
Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
$300K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $212,954 $265,954 24.9%
Total Fund Balance: $212,954 $265,954 24.9%
City of Sonora | Budget Book FY23/24 Page 72
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Item 9.

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112
Item 9.

Supplemental
Law
Enforcement
Services Fund
The Supplemental Law Enforcement Service Fund (SLESF), Citizen’s Option for Public Safety (COPS) Program, provides monies statewide for local public safety needs. The Police Department is required to spend these funds on front-line Police Services, including personnel and/or equipment. SLESF monies cannot be allocated to supplant any existing funding of Police Services Per Government Cost Section 30062, monies allocated for SLESF is to be expended exclusively to provide front line law enforcement services.

Summary
The City of Sonora is projecting $160K of revenue in FY2024, which represents a 2.6% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $175K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
Supplemental Law Enforcement Services Fund Revenue by Fund SLESF - COPS $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Total SLESF - COPS: $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Supplemental Law Enforcement Services Fund Expenditures by Function Expenditures
Public Safety $156,000 $125,000 $175,000 $175,000 $175,000 0% Total Expenditures: $156,000 $125,000 $175,000 $175,000 $175,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 73
113
Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $160,104 $135,104 -15.6%
Total Fund Balance: $160,104 $135,104 -15.6%
City of Sonora | Budget Book FY23/24 Page 74
114
Item 9.

Vehicle
Abatement
The Vehicle Abatement Fund was established in 1994 as a result of a vehicle registration fee increase for City and County residents. The purpose of this fund is to provide revenue to address vehicle abatement enforcement costs within the City of Sonora. This budget has been established from criteria for the maintenance of the vehicle abatement program. These costs include logistical and equipment needs, and the supplement of salaries for personnel assigned to vehicle abatement services.

Summary
The City of Sonora is projecting $3K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
FY2021 FY2022 FY2023 FY2024
$0
$2K
$4K
$6K
$8K
City of Sonora | Budget Book FY23/24 Page 75
115
Item 9.

Vehicle Abatement Revenues by Source
Revenue Source
Charges for Services $2,772 $5,832 $3,352 $3,000 $3,000 0% Total Revenue Source: $2,772 $5,832 $3,352 $3,000 $3,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $29,087 $32,087 10.3%
Total Fund Balance: $29,087 $32,087 10.3%
City of Sonora | Budget Book FY23/24 Page 76
116
Item 9.

Rural Capacity
Grant
The City of Sonora's Fire Department researches and applies for grant funding opportunities. The Rural Capacity Grant is a grant the department will apply for during the year and any awards will be approved by the Council.

Summary
The City of Sonora is projecting $10K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 9.1% or $3K to $30K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of Sonora | Budget Book FY23/24 Page 77
117
Item 9.

Rural Capacity Grant Revenues by Source
Revenue Source
Intergovernmental $392,826 $19,893 $10,000 $10,000 $10,000 0% Transfer In $168,083 $58,450 $0 $0 $0 0%
Total Revenue Source: $560,909 $78,343 $10,000 $10,000 $10,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$-30000
$-20000
$-10000
$0
$10K
$20K
$30K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $19,893 $-982 -104.9%
Total Fund Balance: $19,893 $-982 -104.9%
City of Sonora | Budget Book FY23/24 Page 78
118
Item 9.

Code 5 Fire
Reimbursement
The City of Sonora’s Fire Department participates in the statewide California Firefighter Assistance Agreement (CFAA) and the local Tuolumne County Assistance by Hire Agreement (ABH). These agreements allow fire agencies to participate in a statewide mutual aid assistance program and receive reimbursement for the cost of sending equipment and personnel. During FY23/24, the Fire Department will participate in the CFAA and ABH as needed, ensuring that adequate staffing levels are maintained to respond to emergencies within the City of Sonora. Costs are charged to this fund as a placeholder and reimbursed by the State or agency requesting assistance. The typical costs associated with this fund are subsequent to the reimbursement received from the agency requesting assistance and usually are paid within four to six months.

Summary
The City of Sonora is projecting $78K of revenue in FY2024, which represents a 4% increase over the prior year. Budgeted expenditures are projected to decrease by 13.5% or $12.2K to $78K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
City of Sonora | Budget Book FY23/24 Page 79
119
Item 9.

Code 5 Fire Reimbursement Revenues by Source
These are revenue estimates based on the number and length of ther mutual aid deployment.

Revenue Source
All Other Revenue $142,666 $62,403 $33,689 $75,000 $78,000 4% Total Revenue Source: $142,666 $62,403 $33,689 $75,000 $78,000 4% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Code 5 Reimbursement Expenditures by Function
Expenditures
Public Safety $140,250 $97,629 $66,675 $90,200 $78,000 -13.5% Total Expenditures: $140,250 $97,629 $66,675 $90,200 $78,000 -13.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
FY2023 FY2024 % Change
Fund Balance — —
Unassigned $109,591 $109,591 0%
Total Fund Balance: $109,591 $109,591 0%
City of Sonora | Budget Book FY23/24 Page 80
120
Item 9.

Local
Transportation
Fund
Local Transportation Funds (LTF) are allocated to the City of Sonora when excess funds are available after meeting the transit needs of the community. During FY22/23, LTF was allocated to the Washington-Elkin Project (Red Church Project).

Summary
The City of Sonora is projecting $53.5K of revenue in FY2024, which represents a 49.8% decrease over the prior year. Budgeted expenditures are projected to decrease by 21.9% or $14K to $50K in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
City of Sonora | Budget Book FY23/24 Page 81
121
Item 9.

Local Transportation Fund Revenues by Source
Revenue Source
Intergovernmental $61,590 $155,510 $102,337 $103,000 $50,000 -51.5% Use of Money & Property $563 $600 $3,804 $3,500 $3,500 0% Total Revenue Source: $62,152 $156,110 $106,141 $106,500 $53,500 -49.8% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Local Transportation Fund Expenditures by Function
The expenditures for each deparment are reflected in their respective budgets.

Expenditures
Road Maintenance $0 $77,000 $63,842 $64,000 $50,000 -21.9% Total Expenditures: $0 $77,000 $63,842 $64,000 $50,000 -21.9% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
$300K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $258,054 $260,554 1%
Total Fund Balance: $258,054 $260,554 1%
City of Sonora | Budget Book FY23/24 Page 82
122
Item 9.

Traffic Mitigation
Fund
The Traffic Mitigation Fund is used to account for impact fees which have been received from development projects to mitigate traffic impacts and are used to fund regional transportation improvement projects in the City and County.

Summary
The City of Sonora is projecting $55K of revenue in FY2024, which represents a 10% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
Traffic Mitigation Revenues by Source
Revenue Source
Licenses, Permits, &
Franchises $74,634 $15,920 $21,672 $35,000 $40,000 14.3% Use of Money & Property $6,285 $3,677 $15,336 $15,000 $15,000 0% Total Revenue Source: $80,919 $19,597 $37,008 $50,000 $55,000 10% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
Traffic Mitigation Expenditures by Function
Expenditures
Mitigation $0 $175,000 $0 $0 $0 0%
Total Expenditures: $0 $175,000 $0 $0 $0 0%
Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 83
123
Item 9.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
FY2023 FY2024 % Change
Fund Balance — —
Restricted $515,765 $570,765 10.7%
Total Fund Balance: $515,765 $570,765 10.7%
City of Sonora | Budget Book FY23/24 Page 84
124
Item 9.

StocktonWashington
Transit Project
This fund tracks the Stockton Washington Corridor - Downtown Transit and Accessibility Improvement Project. Construction began in Fiscal Year 2022/23.

Summary
The City of Sonora is projecting $2.29M of revenue in FY2024, which represents a 128.5% increase over the prior year. Budgeted expenditures are projected to increase by 128.5% or $1.29M to $2.29M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Sonora | Budget Book FY23/24 Page 85
125
Item 9.

Stockton-Washington Transit Project Revenues by Source
Revenue Source
Intergovernmental $94,387 $101,248 $984,411 $1,000,000 $2,285,000 128.5% Total Revenue Source: $94,387 $101,248 $984,411 $1,000,000 $2,285,000 128.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Stockton-Washington Transit Project Expenditures by Function Expenditures
Capital Projects $105,313 $28,287 $610,503 $1,000,000 $2,285,000 128.5% Total Expenditures: $105,313 $28,287 $610,503 $1,000,000 $2,285,000 128.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023
$-300000
$-200000
$-100000
$0
$-400000
FY2023
Fund Balance —
Unassigned $-318,853
Total Fund Balance: $-318,853
City of Sonora | Budget Book FY23/24 Page 86
126
Item 9.

Washington
Elkin Project
This fund tracks the Red Church Pedestrian and Circulation Improvement Project which was completed in Fiscal Year 2022/23.

Summary
The City of Sonora is projecting N/A of revenue in FY2024, which represents a 100% decrease over the prior year. Budgeted expenditures are projected to decrease by 100% or $19.7K to N/A in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
Washington Elkin Project Revenues by Source
Revenue Source
Intergovernmental $62,636 $0 $414,026 $415,000 $0 -100% Transfer In $12,785 $0 $0 $0 $0 0%
Total Revenue Source: $75,420 $0 $414,026 $415,000 $0 -100% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
Washington Elkin Project Expenditures by Function
The expenditures for each deparment are reflected in their respective budgets.

Expenditures
Capital Projects $24,625 $367,274 $19,689 $19,700 $0 -100% Total Expenditures: $24,625 $367,274 $19,689 $19,700 $0 -100% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 87
127
Item 9.

Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023
$-500000
$-400000
$-300000
$-200000
$-100000
$0
FY2023
Fund Balance —
Unassigned $0
Total Fund Balance: $0
City of Sonora | Budget Book FY23/24 Page 88
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Item 9.

FUNDING SOURCES
City of Sonora | Budget Book FY23/24 Page 89
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Item 9.

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130
Item 9.

General Fund Revenues Summary
$13,413,150 $3,284,298
(32.43% vs. prior year)
General Fund Revenues Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 2.5M
5M

7.5M
10M

12.5M
15M
City of Sonora | Budget Book FY23/24 Page 90
131
Item 9.

General Fund Revenues by Source
Projected 2024 Revenues by Source
Tax Related Revenue (68.7%)
Transfer In (20.6%)
Licenses, Permits, & Franchises (7.7%)
Intergovernmental (1.1%)
Use of Money & Property (0.7%)
Charges for Services (0.7%)
All Other Revenue (0.4%)
Budgeted and Historical 2024 Revenues by Source
Millions
Fines, Forfeitures & Penalties
All Other Revenue
Charges for Services
Use of Money & Property
Intergovernmental
Licenses, Permits, & Franchises
Transfer In
Tax Related Revenue
FY2021FY2022FY2023FY2024
$0
$2.5
$5
$7.5
$10
$12.5
$15
Revenue Source
Tax Related Revenue
Supplemental Tax Roll $4,497 $25,955 $9,284 $7,500 $8,000 6.7% Homeowners Exemption $9,029 $8,787 $3,187 $5,000 $5,000 0% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 91
132
Item 9.

Prop 172 - Public Safety $25,429 $33,855 $32,917 $34,400 $34,500 0.3% Vehicle License Fee $3,596 $5,664 $5,329 $5,800 $5,800 0% Property Tax Current Secured $622,732 $649,358 $640,626 $642,000 $662,000 3.1% Property Tax Current UnSecured $11,608 $14,090 $3,443 $6,000 $6,000 0% Property Tax Prior Years $465 $15 $0 $500 $500 0%
Property Tax Other $12,982 $0 $0 $1,000 $1,000 0%
Property Tax In Lieu of VLF $437,762 $448,465 $473,292 $466,000 $478,000 2.6% Sales and Use Tax $3,280,856 $3,496,261 $3,379,071 $3,625,100 $7,155,600 97.4% Transient Occupancy Tax $518,126 $559,545 $558,482 $550,000 $600,000 9.1% Real Property Transfer Tax $21,665 $26,706 $12,421 $10,000 $10,000 0% Pass Through from RDA $229,573 $188,938 $227,000 $227,000 $245,000 7.9% Total Tax Related Revenue: $5,178,317 $5,457,639 $5,345,052 $5,580,300 $9,211,400 65.1% Licenses, Permits, & Franchises
Franchise Fees $187,883 $141,478 $148,317 $155,000 $155,000 0% Cannabis Public Benefit Fees $216,719 $499,977 $595,672 $585,000 $605,000 3.4% Business License $119,581 $127,119 $123,001 $120,000 $126,000 5% Intermittent Food Vendors $60 $0 $30 $100 $100 0%
Portable Food Vendors Permit $800 $600 $800 $500 $800 60% Parking Permits $0 $1,203 $1,170 $1,350 $1,300 -3.7%
Building Permits $102,590 $98,887 $126,882 $139,500 $130,000 -6.8% Encroachment Permits $4,818 $2,300 $3,820 $4,000 $3,000 -25% Inspection Fees $0 $2,025 $560 $500 $1,000 100%
Zoning and Subdivision Fees $19,329 $13,691 $15,350 $12,000 $16,000 33.3% Total Licenses, Permits, &
Franchises: $651,779 $887,280 $1,015,602 $1,017,950 $1,038,200 2% Fines, Forfeitures & Penalties
Vehicle Code Fines $547 $215 $0 $0 $0 0%
Parking Ordinance Fines $2,624 $4,723 $3,225 $3,500 $4,000 14.3% Court Fines $15,846 $17,499 $13,325 $8,000 $12,000 50%
Parking Tickets $4,858 $3,242 $3,213 $3,500 $4,000 14.3% Booking Fees $6,397 $20 $0 $0 $0 0%
Total Fines, Forfeitures & Penalties: $30,271 $25,699 $19,763 $15,000 $20,000 33.3% Charges for Services
Fingerprint Services $1,271 $5,631 $3,360 $4,000 $4,000 0% Police Department Services $18,224 $38,583 $25,413 $30,000 $30,000 0% Street Cleaning State Highway $9,277 $6,958 $9,277 $9,000 $10,000 11.1% Fire Department Services $16,419 $22,282 $30,443 $28,000 $31,000 10.7% Chicken Ranch Fire Services $0 $1,797 $2,019 $2,500 $5,000 100% Debris Pickup $1,040 $1,960 $1,040 $1,800 $1,800 0%
Banner Installation $1,900 $3,000 $2,900 $3,000 $3,000 0% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 92
133
Item 9.

Cemetery Receipts $6,490 $6,081 $5,165 $6,000 $5,000 -16.7% Special Events $0 $350 $300 $400 $400 0%
Total Charges for Services: $54,621 $86,642 $79,917 $84,700 $90,200 6.5% Intergovernmental
Grants/Donations $11,414 $28,695 $127,063 $147,320 $146,000 -0.9% Intergovernmental Revenues $0 $581,786 $581,786 $581,786 $0 -100% Total Intergovernmental: $11,414 $610,481 $708,849 $729,106 $146,000 -80% Use of Money & Property
Investment Earnings $8,194 $7,636 $42,268 $41,000 $50,000 22% Rental Income $19,200 $19,200 $20,400 $20,400 $21,200 3.9% Parking Lot Rents $15,995 $31,574 $22,246 $26,000 $26,000 0% Opera Hall Rental $575 $10,903 $19,930 $20,000 $0 -100% Sale of Property $49,457 $0 $5,450 $1,000 $1,000 0%
Total Use of Money & Property: $93,421 $69,313 $110,294 $108,400 $98,200 -9.4% All Other Revenue
Credit Card Fees $1,610 $3,065 $2,910 $2,800 $3,650 30.4% Insurance Premium
Reimbursement $22,200 $339 $30,725 $31,000 $10,000 -67.7% Miscellaneous Revenue $5,562 $8,409 $215,672 $55,146 $20,500 -62.8% Post Training Reimbursement $11,703 $14,482 $7,150 $16,000 $16,000 0% State Mandated Costs $73 $0 $0 $0 $0 0%
Total All Other Revenue: $41,148 $26,295 $256,457 $104,946 $50,150 -52.2% Transfer In $2,063,560 $2,280,993 $2,488,450 $2,488,450 $2,759,000 10.9% Total Transfer In: $2,063,560 $2,280,993 $2,488,450 $2,488,450 $2,759,000 10.9% Total Revenue Source: $8,124,531 $9,444,342 $10,024,384 $10,128,852 $13,413,150 32.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 93
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Item 9.

General Fund Sales and Use Tax Summary
Sales and Use Tax is the largest revenue source for the City's General Fund, accounting for 53% of budgeted revenues for FY23/24.

The City receives .87% of the Bradley Burns Uniform Sales Tax, which is 1% of taxable sales, and the County of Tuolumne receives .13%.

The City also will receive the Measure Y sales tax, a 1% transaction and use tax passed by voters in November 2022, which was a general sales tax to help the City maintain essential services. $7,155,600 $3,530,500
(97.39% vs. prior year)
Sales and Use Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 2M
4M
6M
8M
General Fund Sales Tax Revenue
General Fund
Tax Related Revenue
Sales and Use Tax $3,280,856 $3,496,261 $3,119,071 $3,325,100 $3,355,600 Sales Tax: Measure Y $0 $0 $260,000 $300,000 $3,800,000 Total Tax Related Revenue: $3,280,856 $3,496,261 $3,379,071 $3,625,100 $7,155,600 Total General Fund: $3,280,856 $3,496,261 $3,379,071 $3,625,100 $7,155,600 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 94
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Item 9.

Property Tax Summary
Property tax revenues are the second largest source of operating revenues for the City. Accounting for 9% of all operating revenues of the General Fund. There are two sources of property related tax revenue:

Property Tax Assessed Value revenues: This is the largest share, or $682,000 in FY23/24. These are collected by the Tuolumne County Tax Collector.

Property Tax In Lieu of Vehicle License Fees: This accounts for $478,000 in FY23/24. The VLF is a tax imposed by the state on the ownership of a registered vehicle in place of taxing vehicles. Cities receive additional property tax to replace VLF revenue that was cut when the state permanently reduced VLF in 2004.
$1,205,000 $32,600
(2.78% vs. prior year)
Property Tax Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
Property Tax Revenue by Fund
General Fund
Tax Related Revenue $1,146,166 $1,207,231 $1,175,170 $1,172,400 $1,205,000 Total General Fund: $1,146,166 $1,207,231 $1,175,170 $1,172,400 $1,205,000 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 95
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Item 9.

Cannabis Public Benefit Fees Summary
This program was created after voters approved Proposition 64, entitled the ‘Control, Regulate and Tax Adult Use Marijuana Act’ (AUMA), legalizing the adult use and possession of cannabis by persons 21 years of age and older. On January 16, 2018, the Sonora City Council adopted Ordinance 18-848 to regulate the operation of commercial cannabis business within the City of Sonora. Currently the city has two operating dispensaries, with the current ordinance allowing up to three dispensaries. This revenue source was budgeted to be approximately 5% of General Fund revenues and is now the third largest revenue source for the City, with only Sales Tax and Property Tax contributing more.
$605,000 $20,000
(3.42% vs. prior year)
Canabis Public Benefit Fees Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
Cannabis Public Benefit Fee Revenue
General Fund
Licenses, Permits, & Franchises $216,719 $499,977 $595,672 $585,000 $605,000 Total General Fund: $216,719 $499,977 $595,672 $585,000 $605,000 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 96
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Item 9.

Transient Occupancy Tax Summary
Transient Occupancy Tax (TOT) revenues are the fourth largest revenue source of the General Fund. TOT revenues are 12% of the rental price for all lodging businesses, including short-term rental properties in the City, for a person staying thirty consecutive days or less. This is paid monthly to the City. This tax helps to fund City services provided by transitory visitors to Sonora and is shared with Visit Tuolumne County, the official Tuolumne County tourism bureau.
$600,000 $50,000
(9.09% vs. prior year)
Transient Occupancy Tax Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
Transient Occupancy Tax Revenue by Fund
General Fund
Tax Related Revenue $518,126 $559,545 $558,482 $550,000 $600,000 Total General Fund: $518,126 $559,545 $558,482 $550,000 $600,000 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 97
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Item 9.

Business License Tax Summary
The City requires all businesses located within Sonora, or those that operate within Sonora, to obtain a business license. The amount of business license tax paid by each business is based on the type of business and designated zone the business is in, or operating in, and the number of business employees. These activities account for approximately 1.2% of annual General Fund operating revenues. Approximately 1,020 annual renewals and associated payments are processed each year. $126,900 $6,300
(5.22% vs. prior year)
Business License Tax Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
Business License Revenue
General Fund
Licenses, Permits, & Franchises $120,441 $127,719 $123,831 $120,600 $126,900 Total General Fund: $120,441 $127,719 $123,831 $120,600 $126,900 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 98
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Item 9.

Charges for Services Summary
City Service revenue consists primarily of Zoning and Subdivision fees, police and fire department services, street cleaning, debris removal and banner installation fees. Many of these fees and charges are assessed based on outdated recovery formulas, which should reflect approximate costs of providing these regulatory services.
$86,200 $3,500
(4.23% vs. prior year)
Charges for Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 20k
40k
60k
80k
100k
Charges for Services Revenue
General Fund
Licenses, Permits, & Franchises
Inspection Fees $0 $2,025 $560 $500 $1,000
Total Licenses, Permits, & Franchises: $0 $2,025 $560 $500 $1,000 Charges for Services
Fingerprint Services $1,271 $5,631 $3,360 $4,000 $4,000 Police Department Services $18,224 $38,583 $25,413 $30,000 $30,000 Street Cleaning State Highway $9,277 $6,958 $9,277 $9,000 $10,000 Fire Department Services $16,419 $22,282 $30,443 $28,000 $31,000 Debris Pickup $1,040 $1,960 $1,040 $1,800 $1,800
Banner Installation $1,900 $3,000 $2,900 $3,000 $3,000
Cemetery Receipts $6,490 $6,081 $5,165 $6,000 $5,000
Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 99
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Item 9.

Special Events $0 $350 $300 $400 $400
Total Charges for Services: $54,621 $84,845 $77,898 $82,200 $85,200 Total General Fund: $54,621 $86,870 $78,458 $82,700 $86,200 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 100
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Item 9.

Franchise Fees Summary
Franchise fees are collected by the City for the privilege of operating a utility service within Sonora, and as a fee in lieu of a business license tax. Franchise fees are currently received from Comcast for cable television, PG&E for electric services, and Waste Management for solid waste collection services. Franchise fees represent 1.6% of budgeted General Fund revenues in FY22/23. $155,000 $0
(0.00% vs. prior year)
Franchise Fees Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Franchise Fee Revenues
General Fund
Licenses, Permits, & Franchises $187,883 $141,478 $148,317 $155,000 $155,000 Total General Fund: $187,883 $141,478 $148,317 $155,000 $155,000 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 101
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Item 9.

Licenses and Permits Summary
$150,300 -$6,550
(-4.18% vs. prior year)
Licenses and Permits Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Licenses and Permits Revenue
General Fund
Licenses, Permits, & Franchises $126,737 $116,081 $147,222 $156,850 $150,300 Total General Fund: $126,737 $116,081 $147,222 $156,850 $150,300 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 102
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Item 9.

Use of Money and Property Summary
Use of Money and Property is primarily earnings from interest on invested City assets. This can also include sales of property, primarily when the City liquidates old vehciles and equipment as they reach their end of life. $98,200 -$10,200
(-9.41% vs. prior year)
Use of Money and Property Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 100k
25k
50k
75k
125k
Use of Money and Property Revenue by Fund
General Fund
Use of Money & Property $93,421 $69,313 $110,294 $108,400 $98,200 Total General Fund: $93,421 $69,313 $110,294 $108,400 $98,200 Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted City of Sonora | Budget Book FY23/24 Page 103
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Item 9.

Measure I Summary
The Measure I fund was established as a result of a 2004 voter approved ½% increase to sales tax within the City limits. With approval of the ballot measure, the sales tax increase took effect January 1, 2005. The purpose of the initiative was to improve city services for residents, businesses, and visitors to the City of Sonora. Measure I revenues for the first half are trending at 51% of total budgeted revenues and across the three Departments expenditures are programmed to be at 50% of budget. Nearly all Measure I funds collected are now fully expended on ongoing fixed costs.

Measure I: Police Department
The Police Department receives 60% of Measure I revenue for the support of the Sonora Police Department for personnel, updating safety equipment and supplies, providing educational funding, replacing expired vehicles, and expanding facilities.

Measure I: Fire Department
The Fire Department receives 25% of the Measure I revenue for the support of the Sonora Fire Department for personnel, updating equipment and supplies, and providing educational funding.

Measure I: Public Works
The Public Works Department receives 15% of the Measure I generated revenue for the purpose of personnel, equipment and facility enhancements and infrastructure improvements. $2,202,500 -$110,805
(-4.79% vs. prior year)
Measure I Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
2,500k
City of Sonora | Budget Book FY23/24 Page 104
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Item 9.

Measure I Revenue by Department
Of the total sales tax received for Measure I, public safety receives 85% and Public Works receives 15%. Further details show the Police Department receives 60% of the Measure I sales tax revenues, the Fire Department receives 25% and Public Works receives 15%.

Revenue
Public Safety
Police
Police Admin $1,291,460 $1,408,245 $1,293,455 $1,387,980 $1,321,500 -4.8% Total Police: $1,291,460 $1,408,245 $1,293,455 $1,387,980 $1,321,500 -4.8% Fire
Sonora Fire
Department $538,108 $586,767 $538,940 $578,325 $550,625 -4.8% Total Fire: $538,108 $586,767 $538,940 $578,325 $550,625 -4.8% Total Public Safety: $1,829,568 $1,995,012 $1,832,395 $1,966,305 $1,872,125 -4.8% Public Works
Public Works $322,865 $352,061 $323,363 $347,000 $330,375 -4.8% Total Public Works: $322,865 $352,061 $323,363 $347,000 $330,375 -4.8% Total Revenue: $2,152,433 $2,347,073 $2,155,758 $2,313,305 $2,202,500 -4.8% Name FY2021
Actual
FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 105
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Item 9.

Gas Tax Revenues Summary
The State of California imposes a per-gallon excise tax on gasoline and diesel fuel through a Highway User Tax and the Road Maintenance and Rehabilitation tax. The City receives an allocation dedicated to transportation purposes.
$290,000 $21,500
(8.01% vs. prior year)
Gas Tax Revenues Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
250k
300k
350k
Gas Tax Revenue by Fund
Gas Tax Fund
Intergovernmental
Gas Tax 2105 Fund $24,979 $27,337 $29,245 $31,000 $34,000 9.7% Gas Tax 2106 Fund $28,343 $30,601 $30,509 $33,500 $34,000 1.5% Gas Tax 2107 Fund $33,801 $32,709 $39,667 $43,000 $41,000 -4.7% Gas Tax 2107.5 Fund $1,000 $1,000 $2,000 $2,000 $2,000 0% Total Intergovernmental: $88,124 $91,647 $101,421 $109,500 $111,000 1.4% Total Gas Tax Fund: $88,124 $91,647 $101,421 $109,500 $111,000 1.4% Highway Users' Tax-Section 2103
Intergovernmental
Gas Tax 2103 Fund $32,711 $38,902 $43,597 $48,000 $51,000 6.3% Total Intergovernmental: $32,711 $38,902 $43,597 $48,000 $51,000 6.3% Total Highway Users' Tax-Section 2103: $32,711 $38,902 $43,597 $48,000 $51,000 6.3% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 106
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Item 9.

Road Maintenance and Rehabiliation (SB1)
Intergovernmental
Road Maintenance & Rehabilitation $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Total Intergovernmental: $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Total Road Maintenance and Rehabiliation
(SB1): $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Total: $210,880 $229,868 $245,709 $268,500 $290,000 8%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 107
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Item 9.

Highway Users Tax Summary
Revenues from the gas tax deposited into the Highway Users Tax Account (HUTA) in the Transportation Tax Fund are apportioned to cities and counties. These apportionments are provided in S&H Code sections 2100 through 2127.
$162,000 $4,500
(2.86% vs. prior year)
Highway Users Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Highway User Tax Revenues by Source
Revenue Source
Intergovernmental
Gas Tax 2103 Fund $32,711 $38,902 $43,597 $48,000 $51,000 6.3% Gas Tax 2105 Fund $24,979 $27,337 $29,245 $31,000 $34,000 9.7% Gas Tax 2106 Fund $28,343 $30,601 $30,509 $33,500 $34,000 1.5% Gas Tax 2107 Fund $33,801 $32,709 $39,667 $43,000 $41,000 -4.7% Gas Tax 2107.5 Fund $1,000 $1,000 $2,000 $2,000 $2,000 0% Total Intergovernmental: $120,835 $130,549 $145,018 $157,500 $162,000 2.9% Total Revenue Source: $120,835 $130,549 $145,018 $157,500 $162,000 2.9% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Road Maintanence and Rehabilitation Summary
In April 2017 the California Legislature and the Governor approved Senate Bill 1 (SB 1), known as the Road Repair and Accountability Act of 2017, a landmark transportation funding package focused on improving the local and state roadway systems. SB 1 established fuel taxes and vehicle fees which will generate new funding for roadways.
$128,000 $17,000
(15.32% vs. prior year)
Road Maintanence and Rehabilitation Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
Road Maintanence and Rehabilitation Revenues by Source
Revenue Source
Intergovernmental
Road Maintenance &
Rehabilitation $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Total Intergovernmental: $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Total Revenue Source: $90,045 $99,319 $100,691 $111,000 $128,000 15.3% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

DEPARTMENTS
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Item 9.

City Administration
Melissa Eads
City Administrator
The City Administration Department provides overall management, administration, and direction for the entire City organization, including reporting to the full City Council. For budget purposes, Administration incorporates the following key programs: City Administration, City Council, City Clerk, Administrative Services (including Finance and Budgeting, Human Resources, Risk Management, Information Technology and Fleet Management) and General Services.

The Administrative Department identifies community issues and needs requiring legislative policy decisions and provides alternative solutions for Council consideration; assures that the Council's policies, programs, and priorities are effectively and efficiently implemented; prepares the City’s budget with recommendations on the appropriate resources for Council action; provides research and information necessary for responsible decision making; fosters public awareness of municipal programs, services, and goals; responds to resident and other constituent inquiries by explaining City services and functions; and investigates problems and provides information and specialized assistance on more complex City issues.

The Department is also directly responsible for oversight of legal services, human resources, finance, budgeting, purchasing, labor relations, information technology, city clerk functions, employee and retiree medical insurance, workers’ compensation, safety programs, liability and property insurance, records management, customer service management, and other administrative support.

City Administration Staffing
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Item 9.

City Administration Expenditures Summary
The Final FY23/24 Administration budget includes much of the General Fund revenues. These revenues are expected to improve from the lows of the pandemic. They include revenues such as Property Tax, Transient Occupancy Tax and Sales and Use Tax. The FY23/24 Administration Department expenditure budget reflects obligated expenditure enhancements, including increases in medical insurance and benefit rates such as CalPERS as well as previously negotiated salary COLA increases. $1,820,000 -$192,050
(-9.54% vs. prior year)
City Administration Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
2,500k
City of Sonora | Budget Book FY23/24 Page 112
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Item 9.

City Administration Expenditures by Function
Budgeted Expenditures by Function
Finance (38.6%)
General Services (26.8%)
Administration (17.2%)
City Council (12%)
City Clerk (3%)
Information Technology (2.4%)
Expenditures
General Government
City Council $272,086 $222,175 $168,491 $218,200 $217,700 -0.2% City Clerk $20,916 $21,867 $20,664 $22,150 $54,100 144.2% Successor RDA $21,449 $21,450 $21,450 $21,450 $0 -100%
Total General Government: $314,451 $265,492 $210,605 $261,800 $271,800 3.8% Administration
Administration $285,724 $285,643 $285,276 $305,700 $313,450 2.5% Finance $523,302 $575,643 $631,047 $660,800 $702,400 6.3% Information Technology $0 $37,903 $31,297 $43,000 $44,250 2.9% General Services $318,129 $426,518 $498,179 $523,900 $488,100 -6.8% Total Administration: $1,127,156 $1,325,707 $1,445,799 $1,533,400 $1,548,200 1% Fleet Services $0 $194,641 $211,957 $216,850 $0 -100%
Total Fleet Services: $0 $194,641 $211,957 $216,850 $0 -100% Total Expenditures: $1,441,606 $1,785,840 $1,868,361 $2,012,050 $1,820,000 -9.5% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 113
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Item 9.

City Administration Revenues Summary
$10,168,300 $3,029,868
(42.44% vs. prior year)
City Administration Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10M

2.5M
5M

7.5M

12.5M
City Administration Revenue by Fund
General Fund
Tax Related Revenue $5,152,888 $5,423,784 $5,312,135 $5,545,900 $9,176,900 65.5% Licenses, Permits, &
Franchises $525,043 $770,377 $868,990 $861,950 $888,200 3% Intergovernmental $0 $581,786 $581,786 $581,786 $0 -100% Use of Money & Property $76,851 $26,836 $68,118 $62,400 $72,200 15.7% All Other Revenue $26,626 $9,261 $247,335 $86,396 $31,000 -64.1% Total General Fund: $5,781,408 $6,812,044 $7,078,364 $7,138,432 $10,168,300 42.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 114
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Item 9.

City Council
Mark Plummer
Mayor
The City Council's mission is to develop an overall vision for the community as a whole. The City Council is responsible for the scope, direction, and financing of City services; establishing policy based on information provided by staff, advisory boards and commissions, and the general public; and implementing policy through staff under the Council-Manager form of government. The City Council is responsible for the legislative functions of the City such as establishing policies and priorities, developing an overall vision, and approving the annual budget for the City.

City Council Expenditures Summary
$217,700 -$500
(-0.23% vs. prior year)
City Council Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
250k
300k
City of Sonora | Budget Book FY23/24 Page 115
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Item 9.

City Council Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenditures (94.5%)
Salaries & Benefits (5.5%)
Expense Objects
Salaries & Benefits
Stipend $7,995 $7,926 $7,800 $7,800 $7,800 0%
F.I.C.A. $612 $476 $600 $600 $600 0%
Travel and Trainings $725 $1,932 $1,254 $2,500 $2,500 0% Dues, Memberships &
Publications $0 $0 $457 $1,000 $1,000 0%
Total Salaries & Benefits: $9,332 $10,334 $10,111 $11,900 $11,900 0% Operating Expenditures
Supplies $538 $420 $572 $800 $800 0%
Postage and Shipping $57 $27 $79 $200 $200 0%
Computer Equipment $323 $0 $0 $0 $0 0%
Software Maintenance $35 $0 $0 $0 $0 0%
Communications $224 $1,998 $0 $1,500 $1,000 -33.3%
Water and Waste $289 $404 $816 $1,000 $1,000 0%
Power and Propane $806 $1,299 $1,788 $1,800 $2,000 11.1% Outside Services $32,555 $10,917 $6,743 $8,000 $5,100 -36.2% Information Tech Services $40 $5,371 $0 $0 $0 0%
Legal Fees $223,125 $181,074 $135,523 $180,000 $180,000 0% General Liability Insurance $1,605 $5,371 $11,431 $11,500 $14,200 23.5% Public Notices $846 $2,844 $0 $0 $0 0%
Building Equip Maint & Repair $26 $766 $113 $300 $300 0% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 116
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Item 9.

Buidling Maint and Repair $2,284 $1,350 $1,315 $1,200 $1,200 0% Total Operating Expenditures: $262,754 $211,841 $158,380 $206,300 $205,800 -0.2% Total Expense Objects: $272,086 $222,175 $168,491 $218,200 $217,700 -0.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City Council Organizational Chart
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Item 9.

City Clerk
Tracy Skelly
City Clerk
The City Clerk is appointed and provides equal access to open and transparent government. The Clerk prepares the legislative agenda, verifies legal notices have been posted or published, and completes the necessary arrangements to ensure an effective meeting. The Clerk is entrusted with the responsibility of recording the decisions which constitute the building blocks of our representative government. By statute, the Clerk is required to maintain and index the Minutes, Ordinances and Resolutions adopted by the legislative body. The City Clerk also ensures that other municipal records are readily accessible to the public.

City Clerk Expenditures Summary
The City Clerk salaries and wages are accounted for in the Administrative Services Department. $54,100 $31,950
(144.24% vs. prior year)
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
50k
60k
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Item 9.

City Clerk Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (62.5%)
Operating Expenditures (37.5%)
Expense Objects
Salaries & Benefits
Salaries, Regular $496 $756 $0 $0 $24,100 N/A
Relief/Reserve $0 $9,582 $0 $0 $0 0%
CalPERS $0 $58 $3,600 $3,600 $3,900 8.3%
F.I.C.A. $0 $769 $0 $0 $1,900 N/A
Workers Compensation $0 $600 $600 $600 $800 33.3%
Travel and Trainings $0 $0 $1,661 $1,500 $2,500 66.7%
Dues, Memberships &
Publications $0 $0 $185 $200 $600 200%
Total Salaries & Benefits: $496 $11,765 $6,046 $5,900 $33,800 472.9% Operating Expenditures
Supplies $0 $120 $19 $500 $1,200 140%
Postage and Shipping $57 $79 $278 $400 $500 25%
Printing and Forms $0 $64 $0 $0 $0 0%
Rental Equipment $0 $354 $973 $1,000 $1,000 0%
Software Maintenance $14,536 $0 $0 $0 $0 0%
Communications $224 $411 $461 $500 $800 60%
Water and Waste $289 $404 $347 $500 $500 0%
Power and Propane $806 $1,219 $1,432 $1,500 $2,000 33.3% Internet $0 $134 $428 $450 $800 77.8%
Outside Services $385 $1,154 $364 $500 $500 0%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Information Tech Services $40 $0 $0 $0 $0 0%
Pre Employment $0 $906 $200 $200 $500 150%
General Liability Insurance $1,100 $4,053 $8,999 $9,000 $10,500 16.7% Public Notices $1,845 $0 $438 $500 $1,000 100%
Building Equip Maint & Repair $0 $0 $0 $500 $500 0%
Buidling Maint and Repair $1,138 $1,204 $679 $700 $500 -28.6% Total Operating Expenditures: $20,419 $10,102 $14,618 $16,250 $20,300 24.9% Total Expense Objects: $20,916 $21,867 $20,664 $22,150 $54,100 144.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
Fiscal Year 2023/24 Department Goals
Continued Support of City Council:

All required legal postings, including agendas
and minutes, are posted in compliance with state
law.

Accurate accumulation, preservation and
accessibility of official City documents.

Accurate and timely preparation of Council
meeting packet materials.

Advance document accessibility though
technology.

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Item 9.

Administrator
Melissa Eads
City Administrator
The City administrator is appointed by the City Council and carries out City Council policy by coordinating the overall day-to-day operations of City services, long-range strategic planning, city-wide budget preparation and oversight, and implements public policy-making needs of the City Council by assisting elected officials in policy development and in external governmental matters.

City Administrator Expenditures Summary
$313,450 $7,750
(2.54% vs. prior year)
Administrator Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
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Item 9.

City Administrator Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (92.7%)
Operating Expenditures (6.9%)
Internal Service Charges (0.3%)
Expense Objects
Salaries & Benefits
Salaries, Regular $137,041 $161,924 $152,640 $165,000 $174,600 5.8% Deferred Compensation $12,670 $2,156 $14,899 $15,300 $17,500 14.4% CalPERS $64,081 $60,079 $61,027 $63,000 $55,700 -11.6%
F.I.C.A. $11,609 $12,079 $11,753 $11,900 $13,400 12.6%
Health & Medical Insurance $25,304 $20,818 $13,863 $14,500 $14,400 -0.7% Workers Compensation $1,884 $3,050 $1,800 $1,800 $2,500 38.9% Other Employee Benefits $0 $0 $5,100 $5,100 $5,100 0%
Travel and Trainings $1,283 $2,419 $3,563 $5,000 $5,000 0% Dues, Memberships &
Publications $1,130 $1,061 $950 $2,000 $2,500 25%
Total Salaries & Benefits: $255,002 $263,586 $265,595 $283,600 $290,700 2.5% Operating Expenditures
Supplies $620 $1,145 $792 $1,200 $1,300 8.3%
Postage and Shipping $595 $1,117 $696 $750 $750 0%
Printing and Forms $0 $64 $0 $0 $0 0%
Rental Equipment $2,058 $3,440 $3,493 $3,750 $3,000 -20% Computer Equipment $1,989 $0 $0 $0 $0 0%
Software Maintenance $1,682 $0 $0 $0 $0 0%
Communications $2,171 $1,948 $1,838 $2,000 $2,000 0%
Water and Waste $347 $485 $416 $600 $500 -16.7%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 122
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Item 9.

Power and Propane $1,289 $2,151 $3,221 $3,400 $3,400 0% Internet $1,396 $1,411 $1,123 $1,100 $1,200 9.1%
Outside Services $12,825 $140 $2,300 $2,800 $3,000 7.1% Information Tech Services $254 $0 $0 $0 $0 0%
Pre Employment $1,168 $1,141 $0 $0 $0 0%
General Liability Insurance $1,487 $4,996 $3,700 $3,700 $4,600 24.3% Public Notices $0 $1,350 $468 $500 $0 -100%
Building Equip Maint & Repair $26 $163 $113 $400 $1,000 150% Buidling Maint and Repair $1,300 $1,333 $915 $900 $1,000 11.1% Equipment Maintenance $375 $472 $97 $0 $0 0%
Total Operating Expenditures: $29,580 $21,356 $19,172 $21,100 $21,750 3.1% Internal Service Charges
Self-Insured Dental $1,142 $701 $509 $1,000 $1,000 0%
Total Internal Service Charges: $1,142 $701 $509 $1,000 $1,000 0% Total Expense Objects: $285,724 $285,643 $285,276 $305,700 $313,450 2.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
Fiscal Year FY2022/23 Goals and Accomplishments
Began Organizational Assessment and Strategic
planning in FY22/23.

Began homeless and affordable housing collaboration
with the County.

Reviewing and Negotiating Revenue Sharing
Agreement with the County.

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Item 9.

Administrative Services
Chris Gorsky
Administrative Services Director
The Administrative Services Department carries out functions that facilitate the operation of other City departments and is responsible for the financial management and control of the City, which includes administering the accounts payable process and ensuring vendors are paid timely and accurately, filing all required regulatory and tax-related documentation in a timely manner, processing bi-weekly payroll for all City employees, reporting and paying tax obligations, and completing all regulatory reporting requirements, coordinating the preparation of the annual comprehensive financial report, the preparation of the State of California's required annual reports, budget development and preparation, managing the City's cash and investment to ensure requirements are met and return on invested funds is aligned with the City's investment policy, administering the business license program and cannabis public benefit fee collections, monitoring and enforcing collections of other City revenue sources, including transient occupancy tax. The department also provides Human Resources functions and is responsible for employer-employee relations, recruitment and selection, classification and compensation, risk management and benefits administration.

Administrative Services Expenditures Summary
$702,400 $41,600
(6.30% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 200k
400k
600k
800k
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Item 9.

Administrative Services Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (77.3%)
Operating Expenditures (22.3%)
Internal Service Charges (0.4%)
Expense Objects
Salaries & Benefits
Salaries, Regular $222,725 $235,149 $254,765 $260,000 $302,600 16.4% Overtime $0 $98 $0 $200 $200 0%
Holiday $2,638 $7,464 $7,752 $13,000 $15,300 17.7%
CalPERS $111,379 $100,222 $111,711 $112,400 $105,600 -6% F.I.C.A. $16,873 $18,686 $18,375 $21,600 $24,300 12.5%
Health & Medical Insurance $78,280 $80,734 $68,981 $77,900 $79,700 2.3% Workers Compensation $2,304 $2,600 $3,500 $3,500 $4,800 37.1% Other Employee Benefits $983 $1,335 $2,032 $2,100 $3,600 71.4% Travel and Trainings $50 $1,841 $2,727 $3,000 $5,400 80% Dues, Memberships &
Publications $796 $1,117 $1,047 $1,200 $1,200 0%
Total Salaries & Benefits: $436,027 $449,246 $470,890 $494,900 $542,700 9.7% Operating Expenditures
Supplies $2,201 $6,029 $4,856 $5,000 $5,000 0%
Equipment Non Capital $3,806 $0 $0 $0 $3,000 N/A
Postage and Shipping $690 $1,242 $1,615 $1,500 $2,000 33.3% Printing and Forms $0 $0 $500 $500 $1,000 100%
Rental Equipment $4,477 $5,489 $5,451 $5,500 $5,000 -9.1% Computer Equipment $1,655 $0 $0 $0 $0 0%
Software Maintenance $595 $0 $0 $0 $0 0%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 125
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Item 9.

Advertising $0 $3,600 $781 $3,000 $3,000 0%
Communications $1,823 $2,869 $3,257 $3,200 $3,500 9.4%
Water and Waste $693 $971 $1,432 $1,500 $1,600 6.7%
Power and Propane $1,934 $3,126 $4,800 $5,000 $5,800 16% Internet $2,000 $2,066 $1,756 $2,000 $2,100 5%
Outside Services $41,875 $89,575 $125,398 $127,000 $115,000 -9.4% Information Tech Services $5,649 $0 $0 $0 $0 0%
General Liability Insurance $2,450 $3,600 $4,198 $4,200 $5,700 35.7% Building Equip Maint & Repair $1,617 $632 $881 $1,000 $1,000 0% Buidling Maint and Repair $3,575 $3,725 $3,155 $3,000 $3,000 0% Facility Enhancement $6,004 $0 $0 $0 $0 0%
Total Operating Expenditures: $81,043 $122,924 $158,080 $162,400 $156,700 -3.5% Internal Service Charges
Self-Insured Dental $6,233 $3,473 $2,077 $3,500 $3,000 -14.3% Total Internal Service Charges: $6,233 $3,473 $2,077 $3,500 $3,000 -14.3% Total Expense Objects: $523,302 $575,643 $631,047 $660,800 $702,400 6.3% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Administrative Services Revenues Summary
$1,375,400 $54,300
(4.11% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
Revenue by Fund
General Fund
Transient Occupancy Tax $518,126 $559,545 $558,482 $550,000 $600,000 9.1% Cannabis Public Benefit Fees $216,719 $499,977 $595,672 $585,000 $605,000 3.4% Business License $119,581 $127,119 $123,001 $120,000 $126,000 5% Intermittent Food Vendors $60 $0 $30 $100 $100 0%
Portable Food Vendors Permit $800 $600 $800 $500 $800 60% Parking Permits $0 $1,203 $1,170 $1,350 $1,300 -3.7%
Rental Income $19,200 $19,200 $20,400 $20,400 $21,200 3.9% Credit Card Fees $300 $750 $1,074 $750 $1,000 33.3%
Insurance Premium
Reimbursement $22,200 $339 $30,725 $31,000 $10,000 -67.7% Miscellaneous Revenue $4,127 $8,172 $12,530 $12,000 $10,000 -16.7% Total General Fund: $901,111 $1,216,905 $1,343,884 $1,321,100 $1,375,400 4.1% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Administrative Services Fiscal Year 2022/23 Department Accomplishments City of Sonora | Budget Book FY23/24 Page 128
183
Item 9.

Administrative Services Fiscal Year 2023/24 Department Goals City of Sonora | Budget Book FY23/24 Page 129
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Item 9.

Information Technology
Chris Gorsky
Information Technology
The Information Technology Department (IT) aims to provide meaningful impact through smart uses of technology in service of employees and the community. IT executes and sustains vital City services through business solutions, cyber security, and the Customer Contact Center. Services are powered by infrastructure and operations, which include a municipal network, compute and storage, and enterprise productivity and collaboration tools. IT provides strategic IT planning, administers the fiscal and billing services.

Information Technology Expenditures Summary
The Information Technology budget includes technology expenditures to improve the City's use of modern technology to improve efficiencies and provide a more transparent. This budget is unchanged from FY22/23 with the continued roll out of modern hardware and upgraded infrastructure. $44,250 $1,250
(2.91% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
50k
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Item 9.

Information Technology Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenditures (99.4%)
Salaries & Benefits (0.6%)
Expense Objects
Salaries & Benefits
Travel and Trainings $0 $0 $0 $500 $0 -100%
Dues, Memberships &
Publications $0 $0 $0 $500 $250 -50%
Total Salaries & Benefits: $0 $0 $0 $1,000 $250 -75%
Operating Expenditures
Supplies $0 $177 $408 $2,000 $1,500 -25%
Computer Equipment $0 $12,707 $10,151 $10,000 $19,000 90% Software Maintenance $0 $20,198 $17,661 $25,000 $11,000 -56% Outside Services $0 $3,495 $3,077 $3,000 $4,000 33.3%
Information Tech Services $0 $1,326 $0 $2,000 $8,500 325% Total Operating Expenditures: $0 $37,903 $31,297 $42,000 $44,000 4.8% Total Expense Objects: $0 $37,903 $31,297 $43,000 $44,250 2.9% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Information Technology Department Goals
Support City goals and department objectives through
automation.

Excellent customer service, staff support and training.

Streamline City operations through integration and
systems automation.

Keep informed of technology trends, enhancements,
and capabilities.

Seek new technology and apply where it is cost
effective.

Improve access to City services and information
through WWW and other online systems.

Provide stable and reliable information technology
infrastructure.

Provide up-to-date hardware and software tools for
staff.

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Item 9.

Fleet Management
Chris Gorsky
Administrative Services Director
The Fleet Management Department provides maintenance and repair of City vehicles and equipment such as police vehicles, light and heavy duty trucks, trailers, tractors and miscellaneous equipment. Starting in Fiscal Year 2022/23, the City began and in Fiscal Year 2023/24 the City implemented a leased fleet program which includes an integrated maintenance program. The City has had a history of operating vehicles well beyond their useful lives and relying on an in-house mechanic to maintain these older, and expensive to maintain, vehicles. With the leased vehicle program, the City will no longer have its own onsite mechanic and will take advantage of a maintenance program, which will utilize local vendors. This model will allow the City to retire vehicles that are beyond their useful lives with newer vehicles and better equipment without large cash outlays that would not, otherwise, be affordable for the City. Future budgets will expense the lease payments from the benefiting departments.

Fleet Expenditures Summary
$0 -$216,850
(-100.00% vs. prior year)
Fleet Management Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
250k
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Item 9.

Fleet Expenditures by Expense Type
In Fiscal Year 2023/24, the department will be eliminated to provide resources for the City's Lease vehicle and equipment program.

Expense Objects
Salaries & Benefits
Salaries, Regular $0 $60,265 $65,426 $66,450 $0 -100%
Overtime $0 $267 $0 $200 $0 -100%
Uniform Allowance $0 $250 $823 $850 $0 -100%
CalPERS $0 $73,955 $81,516 $81,300 $0 -100%
F.I.C.A. $0 $4,631 $4,721 $5,000 $0 -100%
Health & Medical Insurance $0 $33,572 $34,855 $35,800 $0 -100% Workers Compensation $0 $11,061 $15,800 $16,000 $0 -100% Other Employee Benefits $0 $0 $0 $250 $0 -100%
Travel and Trainings $0 $40 $28 $250 $0 -100%
Total Salaries & Benefits: $0 $184,041 $203,169 $206,100 $0 -100% Operating Expenditures
Supplies $0 $993 $868 $750 $0 -100%
Equipment Non Capital $0 $3,249 $1,160 $2,000 $0 -100%
Outside Services $0 $3,322 $3,297 $3,600 $0 -100%
General Liability Insurance $0 $1,977 $2,800 $2,800 $0 -100% Building Equip Maint &
Repair $0 $75 $0 $200 $0 -100%
Equipment Maintenance $0 $745 $251 $400 $0 -100%
Total Operating Expenditures: $0 $10,361 $8,376 $9,750 $0 -100% Internal Service Charges
Self-Insured Dental $0 $239 $412 $1,000 $0 -100%
Total Internal Service Charges: $0 $239 $412 $1,000 $0 -100% Total Expense Objects: $0 $194,641 $211,957 $216,850 $0 -100% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Fleet Fiscal Year 22/23 - 23/24 Department Goals & Accomplishments City of Sonora | Budget Book FY23/24 Page 135
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Item 9.

General Services (Non-Departmental)
Melissa Eads
City Administrator
Funds are provided in the General Services Department to account for a variety of City services and activities not specifically attributable to individual departments. The department provides support for the efficient functioning of the city’s various departments and systems. Tax revenues, franchise fees, and intergovernmental revenues are generated as a result of overall government operations. Non-Departmental retiree expenditures (OPEB), City-wide organizational costs, City memberships, and joint-agency service agreements benefiting the entire City are also contained in General Services.

General Services also includes many of the City revenues that are not directly attributable to any department. These revenues include: property tax, vehicle license fees, franchise fees, intergovernmental revenues, and sales tax.

General Services Expenditures Summary
$488,100 -$35,800
(-6.83% vs. prior year)
General Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
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Item 9.

General Services Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenditures (86.7%)
Salaries & Benefits (13.1%)
Internal Service Charges (0.2%)
Expense Objects
Salaries & Benefits
Health & Medical Insurance $47,686 $37,071 $42,910 $55,000 $55,000 0% Dues, Memberships &
Publications $5,795 $11,181 $8,292 $8,400 $8,900 6%
Total Salaries & Benefits: $53,480 $48,252 $51,202 $63,400 $63,900 0.8% Operating Expenditures
Outside Services $19,027 $5,900 $83,000 $83,000 $235,000 183.1% Economic Development $0 $50,000 $0 $0 $0 0%
TOT - Visitors Bureau $120,507 $110,023 $127,086 $122,500 $150,000 22.4% LAFCO $5,360 $3,244 $6,037 $6,000 $6,200 3.3%
Historic Preservation $1,228 $1,039 $1,000 $1,000 $1,000 0% Settlements Legal/Insurance $0 $540 $0 $1,000 $1,000 0% Capital Asset $2,000 $0 $0 $0 $0 0%
Captial Asset: Property $0 $127,787 $0 $0 $0 0%
Donations $1,750 $0 $0 $0 $0 0%
Washington Fire $0 $0 $4,042 $5,000 $0 -100%
Contingencies $0 $0 $0 $17,000 $30,000 76.5%
American Rescue Plan
Expenditures $0 $48,028 $0 $0 $0 0%
Total Operating Expenditures: $149,872 $346,561 $221,165 $235,500 $423,200 79.7% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

Internal Service Charges
Self-Insured Dental $114,777 $31,705 $225,812 $225,000 $1,000 -99.6% Total Internal Service Charges: $114,777 $31,705 $225,812 $225,000 $1,000 -99.6% Total Expense Objects: $318,129 $426,518 $498,179 $523,900 $488,100 -6.8% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

General Services Revenues Summary
The majority of the City’s General Fund revenues are accounted for in the General Services Department. The FY23/24 General Fund budget assumes slow growth trends in economically sensitive revenue sources such as Property Tax, Transient Occupancy Tax, Sales Tax, Interest Income on City Funds, and other revenues. However, the Voters of the City of Sonora passed Measure Y in November 2022, a 1% Essential Services Sales Tax, providing the City with a new revenue source of approximately $3.8 million. $8,792,900 $2,975,568
(51.15% vs. prior year)
General Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 2M
4M
6M
8M
10M
General Services Revenue by Fund
General Fund
Supplemental Tax Roll $4,497 $25,955 $9,284 $7,500 $8,000 6.7% Homeowners Exemption $9,029 $8,787 $3,187 $5,000 $5,000 0% Vehicle License Fee $3,596 $5,664 $5,329 $5,800 $5,800 0% Property Tax Current Secured $622,732 $649,358 $640,626 $642,000 $662,000 3.1% Property Tax Current
UnSecured $11,608 $14,090 $3,443 $6,000 $6,000 0%
Property Tax Prior Years $465 $15 $0 $500 $500 0%
Property Tax Other $12,982 $0 $0 $1,000 $1,000 0%
Property Tax In Lieu of VLF $437,762 $448,465 $473,292 $466,000 $478,000 2.6% Sales and Use Tax $3,280,856 $3,496,261 $3,119,071 $3,325,100 $3,355,600 0.9% Sales Tax: Measure Y $0 $0 $260,000 $300,000 $3,800,000 1,166.7% Real Property Transfer Tax $21,665 $26,706 $12,421 $10,000 $10,000 0% Pass Through from RDA $229,573 $188,938 $227,000 $227,000 $245,000 7.9% Franchise Fees $187,883 $141,478 $148,317 $155,000 $155,000 0% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Intergovernmental Revenues $0 $581,786 $581,786 $581,786 $0 -100% Investment Earnings $8,194 $7,636 $42,268 $41,000 $50,000 22% Sale of Property $49,457 $0 $5,450 $1,000 $1,000 0%
Miscellaneous Revenue $0 $0 $203,006 $42,646 $10,000 -76.6% Total General Fund: $4,880,297 $5,595,139 $5,734,480 $5,817,332 $8,792,900 51.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Community Development Summary
Rachelle Kellogg
Community Development Director
The Community Development Department works with elected and appointed officials, other departments, and the community to guide the physical growth, development, and preservation of the city. Community development helps plan, build, and maintain a thriving city and encompasses many aspects of the city and, as such, the Department oversees several programs and projects designed to benefit its residents and businesses. The Community Development Summary includes planning, building, engineering, opera hall, economic development, grants, and special programs and events. Also included in Community Development is the Enterprise Funds for the City's Certified Farmer's Market and Dragoon Gulch.

Community Development Staffing
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Item 9.

Community Development Expenditures Summary
The Community Development Department is supported by a combination of General Fund revenues along with generated fees and grant funding. Included in this department include the General Fund supported Community Development Department, City Engineering, the Opera Hall, and several grant funds, including Per Capita Grant, SB2 Planning Grant, REAP and LEAP grants, and the Benefit Zone Funds that provide resources for the City to host events throughout the year. $1,369,700 $139,025
(11.30% vs. prior year)
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
City of Sonora | Budget Book FY23/24 Page 142
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Item 9.

Community Development Expenditures by Function
Budgeted Expenditures by Function
Building and Planning (74.5%)
Engineering (16.4%)
Opera Hall (2.5%)
Farmer's Market (2.3%)
Dragoon Gulch (1.6%)
Benefit Zone B (1.5%)
Benefit Zone A (1.2%)
Expenditures
Community Development
Building and Planning $389,624 $648,320 $683,832 $985,100 $1,020,100 3.6% Engineering $37,700 $36,950 $93,080 $110,000 $225,000 104.5% Total Community
Development: $427,324 $685,270 $776,912 $1,095,100 $1,245,100 13.7% Benefit Zone A $11,838 $15,392 $8,335 $16,600 $15,800 -4.8% Total Benefit Zone A: $11,838 $15,392 $8,335 $16,600 $15,800 -4.8% Benefit Zone B $9,090 $8,918 $7,390 $11,500 $21,000 82.6% Total Benefit Zone B: $9,090 $8,918 $7,390 $11,500 $21,000 82.6% Opera Hall $47,637 $42,673 $46,034 $49,100 $33,800 -31.2% Total Opera Hall: $47,637 $42,673 $46,034 $49,100 $33,800 -31.2% Farmer's Market $36,001 $27,638 $29,091 $33,750 $32,000 -5.2% Total Farmer's Market: $36,001 $27,638 $29,091 $33,750 $32,000 -5.2% Dragoon Gulch $17,343 $11,061 $12,052 $24,625 $22,000 -10.7% Total Dragoon Gulch: $17,343 $11,061 $12,052 $24,625 $22,000 -10.7% Total Expenditures: $549,233 $790,952 $879,814 $1,230,675 $1,369,700 11.3% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 143
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Item 9.

Community Development Revenues Summary
$595,450 $20,450
(3.56% vs. prior year)
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
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Item 9.

Community Development Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental (60.8%)
Licenses, Permits, & Franchises (31.4%)
Charges for Services (5.5%)
Use of Money & Property (2%)
All Other Revenue (0.3%)
Revenue Source
Licenses, Permits, & Franchises
Building Permits $102,590 $98,887 $126,882 $139,500 $130,000 -6.8% Encroachment Permits $4,818 $2,300 $3,820 $4,000 $3,000 -25% Inspection Fees $0 $2,025 $560 $500 $1,000 100%
Zoning and Subdivision Fees $19,329 $13,691 $15,350 $12,000 $16,000 33.3% Benefit Zone Revenues $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Total Licenses, Permits, &
Franchises: $161,812 $153,653 $183,281 $191,600 $186,800 -2.5% Charges for Services
Farmer's Market Revenues $31,140 $28,305 $31,890 $32,000 $32,000 0% Special Events $0 $500 $400 $900 $900 0%
Total Charges for Services: $31,140 $28,805 $32,290 $32,900 $32,900 0% Intergovernmental
Grants/Donations $10,125 $11,500 $69,695 $317,000 $362,000 14.2% Total Intergovernmental: $10,125 $11,500 $69,695 $317,000 $362,000 14.2% Use of Money & Property
Rental Income $12,000 $12,000 $12,000 $12,000 $12,000 0% Opera Hall Rental $575 $10,903 $19,930 $20,000 $0 -100% Total Use of Money & Property: $12,575 $22,903 $31,930 $32,000 $12,000 -62.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

All Other Revenue
Credit Card Fees $780 $1,015 $956 $1,000 $1,250 25%
Miscellaneous Revenue $1,435 $237 $136 $500 $500 0%
Total All Other Revenue: $2,215 $1,252 $1,092 $1,500 $1,750 16.7% Total Revenue Source: $217,867 $218,113 $318,288 $575,000 $595,450 3.6% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
Community Development Fiscal Year 2022/23 Department Accomplishments City of Sonora | Budget Book FY23/24 Page 146
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Item 9.

Community Development Fiscal Year 2023/24 Department Goals City of Sonora | Budget Book FY23/24 Page 147
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Item 9.

Community Development Department (General Fund)
Rachelle Kellogg
Community Development Director
The Community Development Operations is supported by a combination of General Fund revenues and fees generated by department services. The department's operating costs have remained stable even as services have moved from City employee to contract services. Also included in the Community Development General Fund Budget is the contract engineer and the Opera Hall.

Community Development Department (General Fund) Expenditures Summary $940,300 $58,600
(6.65% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 1,000k
250k
500k
750k
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Item 9.

Community Development Department (General Fund) Expenditures by Function Budgeted Expenditures by Function
Building and Planning (72.5%)
Engineering (23.9%)
Opera Hall (3.6%)
Expenditures
Community Development
Building and Planning
Salaries & Benefits $293,772 $328,450 $342,337 $367,000 $356,400 -2.9% Operating Expenditures $93,527 $263,912 $303,137 $353,600 $324,100 -8.3% Internal Service Charges $2,325 $1,625 $1,648 $2,000 $1,000 -50% Total Building and Planning: $389,624 $593,987 $647,122 $722,600 $681,500 -5.7% Engineering
Operating Expenditures $37,700 $36,950 $93,080 $110,000 $225,000 104.5% Total Engineering: $37,700 $36,950 $93,080 $110,000 $225,000 104.5% Total Community
Development: $427,324 $630,937 $740,202 $832,600 $906,500 8.9% Opera Hall
Salaries & Benefits $25,941 $17,719 $13,763 $16,300 $0 -100% Operating Expenditures $21,696 $24,954 $32,271 $32,800 $33,800 3% Total Opera Hall: $47,637 $42,673 $46,034 $49,100 $33,800 -31.2% Total Expenditures: $474,962 $673,610 $786,236 $881,700 $940,300 6.6% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Community Development Department (General Fund) Revenues Summary Revenues for the Community Development Operations budget consist of building permits, zoning and inspection fees, and other related revenues.
$152,150 -$25,750
(-14.47% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Community Development Department (General Fund) Revenue by Fund General Fund
Licenses, Permits, &
Franchises $126,737 $116,903 $146,612 $156,000 $150,000 -3.8% Charges for Services $0 $350 $300 $400 $400 0%
Use of Money & Property $575 $10,903 $19,930 $20,000 $0 -100% All Other Revenue $2,215 $1,252 $1,092 $1,500 $1,750 16.7% Total General Fund: $129,527 $129,408 $167,934 $177,900 $152,150 -14.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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Item 9.

Farmer's Market
Rachelle Kellogg
Community Development Director
The City of Sonora's certified farmers market operates from May to October each year and is located at Theall and Stewart Streets in Sonora. The market came under the oversight of the City in 1997 as a small venue with only seven vendors. Today's market has expanded to over 35 vendors, including agricultural producers, artisans, and food purveyors.

Farmer's Market Expenditures Summary
$32,000 -$1,750
(-5.19% vs. prior year)
Farmer's Market Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
Farmer's Market Expenditures by Fund
Farmer's Market
Salaries & Benefits $20,877 $8,092 $11,105 $17,750 $7,850 -55.8% Operating Expenditures $15,124 $19,546 $17,986 $16,000 $24,150 50.9% Total Farmer's Market: $36,001 $27,638 $29,091 $33,750 $32,000 -5.2% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Farmer's Market Revenues Summary
$32,000 $0
(0.00% vs. prior year)
Farmer's Market Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
Farmer's Market Revenue by Fund
Farmer's Market
Charges for Services $31,140 $28,305 $31,890 $32,000 $32,000 0% Total Farmer's Market: $31,140 $28,305 $31,890 $32,000 $32,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Dragoon Gulch
Rachelle Kellogg
Community Development Director
Located in the heart of the City of Sonora, the Dragoon Gulch Trail provides its visitors with a unique opportunity to stroll through the Motherlode's oak woodlands. The Dragoon Gulch Trail provides over 3.1 miles of natural trails. The trails travel along a seasonal creek to vistas that provide spectacular views of the City and its surrounding mountain ranges. The trails vary in difficulty, making it perfect for the casual walker and for those who want a strenuous hike, jog, or bike ride.

Dragoon Gulch Expenditures Summary
$22,000 -$2,625
(-10.66% vs. prior year)
Dragoon Gulch Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 5k
10k
15k
20k
25k
30k
Dragoon Gulch Expenditures by Fund
Dragoon Gulch Trail
Salaries & Benefits $0 $0 $596 $600 $0 -100%
Operating Expenditures $17,343 $11,061 $11,456 $24,025 $22,000 -8.4% Total Dragoon Gulch Trail: $17,343 $11,061 $12,052 $24,625 $22,000 -10.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Dragoon Gulch Revenues Summary
$22,500 $0
(0.00% vs. prior year)
Dragoon Gulch Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 5k
10k
15k
20k
25k
Dragoon Gulch Revenue by Fund
Dragoon Gulch Trail
Charges for Services $0 $150 $100 $500 $500 0%
Intergovernmental $10,125 $11,500 $10,000 $10,000 $10,000 0% Use of Money & Property $12,000 $12,000 $12,000 $12,000 $12,000 0% Total Dragoon Gulch Trail: $22,125 $23,650 $22,100 $22,500 $22,500 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Benefit Zones
Rachelle Kellogg
Community Development Director
Benefit Zone Fees are charged along with the annual Business License Fees based on the Zone where the business is located. Zone A encompasses the downtown area and Zone B encompasses all businesses located outside Zone A. The benefit Zones fees were established to finance Sonora's annual events, including the Christmas Parade, to encourage patronage by local residents and tourists.

Benefit Zones Expenditures Summary
$36,800 $8,700
(30.96% vs. prior year)
Benefit Zones Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
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Item 9.

Benefit Zones Expenditures by Function
Expenditures
Benefit Zone A
Salaries & Benefits $8,064 $4,623 $453 $4,400 $0 -100%
Operating Expenditures $3,775 $10,769 $7,882 $12,200 $15,800 29.5% Total Benefit Zone A: $11,838 $15,392 $8,335 $16,600 $15,800 -4.8% Benefit Zone B
Salaries & Benefits $6,187 $100 $344 $400 $0 -100%
Operating Expenditures $2,903 $8,818 $7,046 $11,100 $21,000 89.2% Total Benefit Zone B: $9,090 $8,918 $7,390 $11,500 $21,000 82.6% Total Expenditures: $20,928 $24,310 $15,725 $28,100 $36,800 31% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 156
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Item 9.

Benefit Zones Revenues Summary
$36,800 $1,200
(3.37% vs. prior year)
Benefit Zones Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
Benefit Zones Revenues by Source
Benefit Zone Fees are charged along with the annual Business License Fees based on the Zone where the business is located.

Revenue Source
Licenses, Permits, & Franchises
Benefit Zone Revenues
Benefit Zone A $15,400 $16,150 $15,719 $15,600 $15,800 1.3% Benefit Zone B $19,675 $20,600 $20,950 $20,000 $21,000 5% Total Benefit Zone Revenues: $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Total Licenses, Permits, &
Franchises: $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Total Revenue Source: $35,075 $36,750 $36,669 $35,600 $36,800 3.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

Per Capita Grant
Rachelle Kellogg
Community Development Director
The Per Capita Grant Program is intended to maintain a high quality of life for California's growing population by providing a continuing investment in parks and recreational facilities. Specifically it is for the acquisition and development of neighborhood, community, and regional parks and recreation lands and facilities in urban and rural areas.

Per Capita Grant Expenditures Summary
$178,000 $0
(0.00% vs. prior year)
Per Capita Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Per Capita Grant Expenditures by Fund
CDD Per Capita Grant
Operating Expenditures $0 $0 $0 $178,000 $178,000 0%
Total CDD Per Capita Grant: $0 $0 $0 $178,000 $178,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 158
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Item 9.

Per Capita Grant Revenues Summary
$178,000 $0
(0.00% vs. prior year)
Per Capita Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Per Capiata Grant Revenue by Fund
CDD Per Capita Grant
Intergovernmental $0 $0 $0 $178,000 $178,000 0%
Total CDD Per Capita Grant: $0 $0 $0 $178,000 $178,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

SB2 Grant
Rachelle Kellogg
Community Development Director
SB2 Planning Grants fund technical assistance to local governments in California to help cities prepare, adopt, and implement plans and process improvements that streamline housing approvals and accelerate housing production.

SB2 Grant Expenditures Summary
$126,600 $66,600
(111.00% vs. prior year)
SB2 Grant Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
SB2 Grant Expenditures by Fund
SB2 Grant Programs
Salaries & Benefits $0 $0 $0 $30,000 $0 -100%
Operating Expenditures $0 $10,083 $13,400 $30,000 $126,600 322% Total SB2 Grant Programs: $0 $10,083 $13,400 $60,000 $126,600 111% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

SB2 Grant Revenues Summary
$140,000 $80,000
(133.33% vs. prior year)
SB2 Grant Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
SB2 Grant Revenue by Fund
SB2 Grant Programs
Intergovernmental $0 $0 $0 $60,000 $140,000 133.3%
Total SB2 Grant Programs: $0 $0 $0 $60,000 $140,000 133.3% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Local Early Action Planning Grant
Rachelle Kellogg
Community Development Director
The Local Action Planning Grants (LEAP), provides over-the-counter grants complemented with technical assistance to local governments for the preparation and adoption of planning documents, and process improvements that: Accelerate housing production, Facilitate compliance to implement the sixth-cycle Regional Housing Needs Assessment.

Local Early Action Planning Grant Expenditures Summary
Local Early Action Planning Grant funding will be used by the City of Sonora to complete the city's Housing Element and Safety Element.
$34,000 $10,000
(41.67% vs. prior year)
Local Early Action Planning Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
City of Sonora | Budget Book FY23/24 Page 162
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Item 9.

Local Early Action Planning Grant Expenditures by Fund
Local Early Action Planning Grant Fund
Operating Expenditures $0 $0 $22,830 $24,000 $34,000 41.7% Total Local Early Action Planning Grant
Fund: $0 $0 $22,830 $24,000 $34,000 41.7%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 163
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Item 9.

Local Early Action Planning Grant Revenues Summary
$34,000 $10,000
(41.67% vs. prior year)
Local Early Action Planning Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 10k
20k
30k
40k
Local Early Action Planning Grant Revenue by Fund
Local Early Action Planning Grant Fund
Intergovernmental $0 $0 $22,830 $24,000 $34,000 41.7%
Total Local Early Action Planning Grant
Fund: $0 $0 $22,830 $24,000 $34,000 41.7%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

Police Department
Turu VanderWiel
Chief of Police
The Sonora Police Department provides police services for the City of Sonora. The Department’s vision is to grow, adapt and evolve to provide the highest level of service and protection to the city’s residents as well as visitors. The Department strives to work cooperatively with the community to proactively identify and address areas of needed improvement, plus continually provide the level of service and safety deserved by the city, its residents, and visitors.

The core services provided by the Police Department include responding to emergency and non-emergency calls for service, identification of criminal activity, dispatch services, investigation and prosecution of crimes, training of personnel, crime prevention and community outreach, traffic safety, maintenance of records, property, and evidence, community problem solving, and animal control services.

The Police Department continues to build upon a strong police/community partnership through innovative Department and community programs, implementing school response and readiness processes and the management of programs such as the Police Explorers, Community Service Volunteers, Regional Peer Support, the Homeless Outreach Team, and the Police K9 unit.

The Police Department is focused on community problem solving. Individual officers and patrol teams are responsible for identifying problems and creating and implementing solutions to those problems. In furtherance of this effort, the Department continues to develop relationships with specific segments of our community, such as public and private schools, neighborhood watch groups, and local businesses. All field staff are trained in effective community-based policing tactics and strategies to deescalate and respond appropriately to field situations. All Police Department personnel are committed to these ideals and continue to make significant strides toward eradicating criminal activity and any conditions that have a detrimental impact on public safety.

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Item 9.

Police Department Staffing
Fiscal Year 2023/24 Staffing remains the same except for the addition of a Part-Time Grant Funded Homeless Outreach Coordinator position.

City of Sonora | Budget Book FY23/24 Page 166
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Item 9.

Police Department Expenditures Summary
The General Fund provides the largest amount of unrestricted funds for the Department's operational needs. This fund supports the majority of the operational costs associated with the Department's services. The balance of the Department’s budget is from Measure I and the Supplemental Law Enforcement Fund (SLESF) with the exception of direct expenditures to the abandoned vehicle fund or other dedicated funds. This budget has been established based on the personnel, equipment and supplies needed to deliver the services the Department provides. $6,088,650 $440,000
(7.79% vs. prior year)
Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 1M
2M
3M
4M
5M
6M
7M
City of Sonora | Budget Book FY23/24 Page 167
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Item 9.

Police Department Expenditures by Fund
2024 Expenditures by Fund
General Fund (72.5%)
Measure I (24.6%)
SLESF - COPS (2.9%)
General Fund
Salaries & Benefits $2,903,913 $3,155,118 $3,321,565 $3,568,200 $3,764,250 5.5% Operating Expenditures $345,914 $535,984 $568,566 $588,450 $629,400 7% Internal Service Charges $16,686 $19,400 $9,178 $17,000 $20,000 17.6% Total General Fund: $3,266,512 $3,710,502 $3,899,309 $4,173,650 $4,413,650 5.8% Measure I
Transfer Out $1,100,000 $1,300,000 $1,300,000 $1,300,000 $1,500,000 15.4% Total Measure I: $1,100,000 $1,300,000 $1,300,000 $1,300,000 $1,500,000 15.4%

SLESF - COPS
Transfer Out $156,000 $125,000 $175,000 $175,000 $175,000 0% Total SLESF - COPS: $156,000 $125,000 $175,000 $175,000 $175,000 0% Total: $4,522,512 $5,135,502 $5,374,309 $5,648,650 $6,088,650 7.8% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 168
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Item 9.

Police Department Revenues Summary
$3,427,225 $143,505
(4.37% vs. prior year)
Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 1M
2M
3M
4M
City of Sonora | Budget Book FY23/24 Page 169
231
Item 9.

Police Department Revenue by Fund
2024 Revenue by Fund
General Fund (56.2%)
Measure I (39%)
SLESF - COPS (4.7%)
Abandoned Vehicle (0.09%)
Asset Forfeiture (0.001%)
General Fund
Tax Related Revenue $25,429 $33,855 $32,917 $34,400 $34,500 0.3% Fines, Forfeitures &
Penalties $30,271 $25,699 $19,763 $15,000 $20,000 33.3% Charges for Services $19,495 $44,214 $28,773 $34,000 $34,000 0% Intergovernmental $11,114 $27,695 $127,063 $146,320 $145,000 -0.9% All Other Revenue $12,291 $15,747 $7,990 $17,000 $17,200 1.2% Transfer In $1,279,134 $1,430,719 $1,475,000 $1,475,000 $1,677,000 13.7% Total General Fund: $1,377,734 $1,577,929 $1,691,506 $1,721,720 $1,927,700 12% Abandoned Vehicle
Charges for Services $2,772 $5,832 $3,352 $3,000 $3,000 0% Total Abandoned Vehicle: $2,772 $5,832 $3,352 $3,000 $3,000 0% Asset Forfeiture
Use of Money & Property $7 -$5 $19 $20 $25 25%
Total Asset Forfeiture: $7 -$5 $19 $20 $25 25%
Measure I
Tax Related Revenue $1,291,460 $1,408,245 $1,293,455 $1,387,980 $1,321,500 -4.8% Use of Money & Property $3,995 $3,080 $15,536 $15,000 $15,000 0% Total Measure I: $1,295,455 $1,411,325 $1,308,991 $1,402,980 $1,336,500 -4.7%

SLESF - COPS
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 170
232
Item 9.

Intergovernmental $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Total SLESF - COPS: $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Total: $2,832,695 $3,156,366 $3,166,604 $3,283,720 $3,427,225 4.4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 171
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Item 9.

Police Department Fiscal Year 2022/23 Department Accomplishments City of Sonora | Budget Book FY23/24 Page 172
234
Item 9.

Police Department Fiscal Year 2023/24 Department Goals
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Item 9.

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Item 9.

Police Department Operations (General Fund)
Turu VanderWiel
Chief of Police
The General Fund provides the largest amount of unrestricted funds for the department's operational costs, along with a transfer from the Measure I Fund. These funds support the needs associated with salaries and benefit costs; training for sworn and non-sworn personnel; equipment purchasing and maintenance, and facility maintenance and repair.

Police Department Operations (General Fund) Expenditures Summary $4,413,650 $240,000
(5.75% vs. prior year)
Police Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 1M
2M
3M
4M
5M
City of Sonora | Budget Book FY23/24 Page 174
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Item 9.

Police Department Operations (General Fund) Expenditures by Expense Type Budgeted Expenditures by Expense Type
Salaries & Benefits (85.3%)
Operating Expenditures (14.3%)
Internal Service Charges (0.5%)
Expense Objects
Salaries & Benefits
Salaries, Regular $1,232,800 $1,392,579 $1,483,094 $1,631,000 $1,796,400 10.1% Overtime $178,236 $219,037 $265,325 $256,400 $219,100 -14.5% Relief/Reserve $121,866 $97,867 $116,992 $122,200 $149,600 22.4% Holiday $49,651 $53,094 $53,868 $53,900 $61,100 13.4%
Uniform Allowance $16,600 $20,800 $23,253 $24,000 $24,000 0% CalPERS $623,618 $678,538 $691,674 $731,400 $736,100 0.6% F.I.C.A. $142,115 $143,331 $151,931 $148,000 $174,000 17.6% Health & Medical Insurance $406,655 $409,539 $375,366 $417,600 $419,100 0.4% Workers Compensation $100,230 $95,293 $121,002 $121,900 $134,100 10% Unemployment Insurance $544 $0 $0 $2,500 $0 -100%
Other Employee Benefits $1,677 $1,671 $4,008 $3,400 $4,250 25% Travel and Trainings $17,651 $30,287 $23,301 $34,000 $32,400 -4.7% Post Reimbursable Training $10,334 $11,692 $7,301 $17,000 $9,100 -46.5% Dues, Memberships &
Publications $1,936 $1,390 $4,450 $4,900 $5,000 2%
Total Salaries & Benefits: $2,903,913 $3,155,118 $3,321,565 $3,568,200 $3,764,250 5.5% Operating Expenditures
Supplies $9,800 $9,763 $10,529 $10,000 $10,000 0%
Safety Supplies $15,811 $21,398 $34,415 $52,000 $29,000 -44.2% Equipment Non Capital $1,169 $8,799 $817 $1,000 $6,000 500% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 175
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Item 9.

Postage and Shipping $1,217 $1,263 $1,890 $2,000 $1,000 -50% Printing and Forms $1,790 $1,657 $1,585 $1,700 $2,000 17.6% Signage $0 $494 $0 $500 $500 0%
Rental Equipment $24,437 $24,062 $22,695 $23,500 $24,300 3.4% Computer Equipment $9,383 $21,328 $24,785 $38,000 $25,200 -33.7% Communications $7,236 $6,989 $6,485 $6,400 $7,700 20.3% Water and Waste $1,609 $1,982 $1,711 $1,700 $1,900 11.8% Power and Propane $9,399 $11,008 $10,114 $10,000 $10,300 3% Transportation Fuel $22,228 $40,978 $35,039 $37,000 $36,000 -2.7% Internet $11,733 $16,799 $18,527 $20,000 $19,700 -1.5%
Outside Services $20,967 $32,391 $61,128 $49,000 $76,000 55.1% Information Tech Services $15,097 $25,506 $21,576 $21,000 $25,100 19.5% Pre Employment $11,428 $17,596 $25,967 $17,500 $55,100 214.9% County Services $4,335 $3,867 $3,079 $8,700 $4,200 -51.7% Community Education $1,205 $6,900 $7,000 $7,000 $7,000 0% Settlements Legal/Insurance $110 $0 $0 $0 $0 0%
General Liability Insurance $63,812 $65,349 $77,501 $77,000 $90,900 18.1% Public Notices $0 $536 $0 $750 $400 -46.7%
Building Equip Maint & Repair $688 $2,356 $5,330 $2,000 $3,000 50% Buidling Maint and Repair $27,891 $6,602 $9,793 $7,200 $8,000 11.1% Equipment Maintenance $81,901 $16,377 $19,377 $15,000 $15,000 0% Radio Maintenance $2,667 $15,166 $15,166 $15,000 $17,600 17.3% Facility Enhancement $0 $0 $1,874 $7,000 $6,500 -7.1%
Capital Asset $0 $19,507 $0 $0 $0 0%
Capital Asset: Vehicles $0 $157,311 $152,183 $157,500 $147,000 -6.7% Total Operating Expenditures: $345,914 $535,984 $568,566 $588,450 $629,400 7% Internal Service Charges
Self-Insured Dental $16,686 $19,400 $9,178 $17,000 $20,000 17.6% Total Internal Service Charges: $16,686 $19,400 $9,178 $17,000 $20,000 17.6% Total Expense Objects: $3,266,512 $3,710,502 $3,899,309 $4,173,650 $4,413,650 5.8% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 176
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Item 9.

Police Department Operations (General Fund) Revenues Summary $1,927,700 $205,980
(11.96% vs. prior year)
Police Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
2,500k
Police Department Operations (General Fund) Revenue by Fund General Fund
Prop 172 - Public Safety $25,429 $33,855 $32,917 $34,400 $34,500 0.3% Vehicle Code Fines $547 $215 $0 $0 $0 0%
Parking Ordinance Fines $2,624 $4,723 $3,225 $3,500 $4,000 14.3% Court Fines $15,846 $17,499 $13,325 $8,000 $12,000 50%
Parking Tickets $4,858 $3,242 $3,213 $3,500 $4,000 14.3% Booking Fees $6,397 $20 $0 $0 $0 0%
Fingerprint Services $1,271 $5,631 $3,360 $4,000 $4,000 0% Police Department Services $18,224 $38,583 $25,413 $30,000 $30,000 0% Grants/Donations $11,114 $27,695 $127,063 $146,320 $145,000 -0.9% Credit Card Fees $515 $1,265 $840 $1,000 $1,200 20%
Post Training
Reimbursement $11,703 $14,482 $7,150 $16,000 $16,000 0% State Mandated Costs $73 $0 $0 $0 $0 0%
Transfers In $1,279,134 $1,430,719 $1,475,000 $1,475,000 $1,677,000 13.7% Total General Fund: $1,377,734 $1,577,929 $1,691,506 $1,721,720 $1,927,700 12% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024 Budgeted FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 177
240
Item 9.

Measure I: Police Department
Turu VanderWiel
Chief of Police
The Police Department’s Measure I fund was established as a result of a sales tax increase which took effect January 1, 2005. In 2004, the voters passed a special tax initiative for a ½% increase to sales tax within the city limits. The purpose of this initiative was to improve city services for residents, businesses, and visitors to the City of Sonora. The Police Department receives 60% of this revenue for the purpose of hiring additional law enforcement and support personnel, updating safety equipment, providing educational funding, replacing expired vehicles, and expanding police facilities, allowing for departmental growth. The budgeted amount is transferred from the Special Revenue Fund to support the General Fund expenses in this department.

Measure I: Police Department Expenditures Summary
$1,500,000 $200,000
(15.38% vs. prior year)
Measure I: Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
1,750k
Measure I: Police Department Expenditures by Fund
Measure I
Transfer Out $1,100,000 $1,300,000 $1,300,000 $1,300,000 $1,500,000 15.4% Total Measure I: $1,100,000 $1,300,000 $1,300,000 $1,300,000 $1,500,000 15.4% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Measure I: Police Department Revenues Summary
$1,336,500 -$66,480
(-4.74% vs. prior year)
Measure I: Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
Measure I: Police Department Revenue by Fund
Measure I
Tax Related Revenue $1,291,460 $1,408,245 $1,293,455 $1,387,980 $1,321,500 -4.8% Use of Money & Property $3,995 $3,080 $15,536 $15,000 $15,000 0% Total Measure I: $1,295,455 $1,411,325 $1,308,991 $1,402,980 $1,336,500 -4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 179
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Item 9.

Supplemental Law Enforcement Services Fund
Turu VanderWiel
Chief of Police
The COPS program was initially funded in the 1996-1997 California state budget and has been funded yearly since that date. Government Code section 30061 (c) (1) specifies the details of future funding of the COPS program through the Supplemental Law Enforcement Services Fund (SLESF). SLESF funds are grant funds and the enabling legislation mandates each municipality will receive funds yearly to be spent on “front line law enforcement services.”
Supplemental Law Enforcement Services Expenditures Summary $175,000 $0
(0.00% vs. prior year)
Supplemental Law Enforcement Services Fund Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Supplemental Law Enforcement Services Expenditures by Fund

SLESF - COPS
Transfer Out $156,000 $125,000 $175,000 $175,000 $175,000 0% Total SLESF - COPS: $156,000 $125,000 $175,000 $175,000 $175,000 0% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 180
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Item 9.

Supplemental Law Enforcement Services Revenues Summary
$160,000 $4,000
(2.56% vs. prior year)
Supplemental Law Enforcement Services Fund Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 50k
100k
150k
200k
Supplemental Law Enforcement Services Revenue by Fund

SLESF - COPS
Intergovernmental $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Total SLESF - COPS: $156,727 $161,285 $162,736 $156,000 $160,000 2.6% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 181
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Item 9.

Fire Department
Aimee New
Fire Chief
The Sonora Fire Department provides fire services for the City of Sonora. Sonora is a wildland urban interface area; it is heavily wooded and has steep terrain causing a high fire risk to the City. The Sonora Fire Department provides all risk/all hazard emergency services to the City of Sonora and surrounding areas of Tuolumne County. Sonora has one fire station located at 201 South Shepherd Street and is centrally located within the community. The department is staffed with two full-time personnel and intern/volunteer firefighters when available. The department relies on the participation of volunteers, off duty full-time and part-time personnel and other County fire resources to handle large emergency events. The Fire Department responds to over 2000 emergency calls for service each year.

Fire Department Staffing
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Item 9.

Fire Department Expenditures Summary
The General Fund provides the largest amount of unrestricted funds for the Department's operational needs. This fund supports the majority of the operational costs associated with the department's services. The balance of the Department’s budget is from Measure I. This budget has been established based on the personnel, equipment and supply needed to deliver the services the Department provides.
$2,445,800 $136,800
(5.92% vs. prior year)
Fire Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of Sonora | Budget Book FY23/24 Page 183
246
Item 9.

Fire Department Expenditures by Fund
2024 Expenditures by Fund
General Fund (71.1%)
Measure I (24.5%)
Code 5 Fire Dept Reimbursement (3.2%)
Rural Capacity Grant (VFA) (1.2%)
General Fund
Salaries & Benefits $1,228,889 $1,353,615 $1,406,017 $1,440,100 $1,526,700 6% Operating Expenditures $136,597 $161,296 $168,768 $189,200 $205,100 8.4% Internal Service Charges $3,413 $7,901 $5,901 $6,500 $6,000 -7.7% Total General Fund: $1,368,900 $1,522,812 $1,580,686 $1,635,800 $1,737,800 6.2% Code 5 Fire Dept Reimbursement
Salaries & Benefits $72,166 $39,013 $55,994 $74,200 $58,000 -21.8% Operating Expenditures $0 $166 $10,681 $16,000 $0 -100% Transfer Out $68,084 $58,450 $0 $0 $20,000 N/A
Total Code 5 Fire Dept
Reimbursement: $140,250 $97,629 $66,675 $90,200 $78,000 -13.5% Measure I
Transfer Out $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Total Measure I: $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Rural Capacity Grant (VFA)
Salaries & Benefits $0 $0 $1,886 $3,000 $1,500 -50%
Operating Expenditures $583,196 $35,747 $28,310 $30,000 $28,500 -5% Total Rural Capacity Grant (VFA): $583,196 $35,747 $30,196 $33,000 $30,000 -9.1% Total: $2,442,346 $2,156,188 $2,227,557 $2,309,000 $2,445,800 5.9% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 184
247
Item 9.

Fire Department Revenues Summary
$1,281,825 $30,950
(2.47% vs. prior year)
Fire Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
City of Sonora | Budget Book FY23/24 Page 185
248
Item 9.

Fire Department Revenue by Fund
2024 Revenue by Fund
General Fund (49.7%)
Measure I (43.4%)
Code 5 Fire Dept Reimbursement (6.1%)
Rural Capacity Grant (VFA) (0.8%)
General Fund
Charges for Services $16,419 $24,079 $32,462 $30,500 $36,000 18% Intergovernmental $300 $1,000 $0 $1,000 $1,000 0%
All Other Revenue $15 $35 $40 $50 $200 300%
Transfer In $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Total General Fund: $366,734 $525,114 $582,502 $581,550 $637,200 9.6% Code 5 Fire Dept Reimbursement
All Other Revenue $142,666 $62,403 $33,689 $75,000 $78,000 4% Total Code 5 Fire Dept
Reimbursement: $142,666 $62,403 $33,689 $75,000 $78,000 4% Measure I
Tax Related Revenue $538,108 $586,767 $538,940 $578,325 $550,625 -4.8% Use of Money & Property $733 $1,058 $6,131 $6,000 $6,000 0% Total Measure I: $538,841 $587,825 $545,071 $584,325 $556,625 -4.7% Rural Capacity Grant (VFA)
Intergovernmental $392,826 $19,893 $10,000 $10,000 $10,000 0% Transfer In $168,083 $58,450 $0 $0 $0 0%
Total Rural Capacity Grant (VFA): $560,909 $78,343 $10,000 $10,000 $10,000 0% Total: $1,609,151 $1,253,685 $1,171,262 $1,250,875 $1,281,825 2.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 186
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Item 9.

Fire Department Fiscal Year 2022/23 Department Accomplishments City of Sonora | Budget Book FY23/24 Page 187
250
Item 9.

Fire Department Fiscal Year 2023/24 Department Goals
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Item 9.

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Item 9.

Fire Department Operations (General Fund)
Aimee New
Fire Chief
The General Fund provides the largest amount of unrestricted funds for the department's operational costs, along with a transfer from the Measure I Fund. These funds support the needs associated with salaries and benefit costs; training for all personnel; equipment purchasing and maintenance, and facility maintenance and repair.

Fire Department Operations (General Fund) Expenditures Summary $1,737,800 $102,000
(6.24% vs. prior year)
Fire Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
City of Sonora | Budget Book FY23/24 Page 189
253
Item 9.

Fire Department Operations (General Fund) Expenditures by Expense Type Budgeted Expenditures by Expense Type
Salaries & Benefits (87.9%)
Operating Expenditures (11.8%)
Internal Service Charges (0.3%)
Expense Objects
Salaries & Benefits
Salaries, Regular $511,714 $561,930 $636,352 $633,000 $664,300 4.9% Overtime $98,905 $118,004 $72,377 $82,000 $82,200 0.2%
Relief/Reserve $54,097 $56,207 $28,787 $40,000 $41,600 4% Holiday $21,068 $27,564 $33,771 $33,800 $34,800 3%
Uniform Allowance $10,833 $9,284 $10,275 $11,400 $12,000 5.3% Intern Fire $9,660 $16,207 $18,346 $26,000 $31,000 19.2% CalPERS $222,936 $250,415 $293,122 $293,600 $295,700 0.7% F.I.C.A. $53,120 $59,333 $58,763 $61,100 $64,100 4.9%
Health & Medical Insurance $161,289 $172,461 $177,248 $178,800 $204,100 14.1% Workers Compensation $78,416 $73,562 $72,283 $72,300 $88,000 21.7% Unemployment Insurance $1,467 $79 $0 $500 $0 -100%
Other Employee Benefits $558 $1,085 $1,203 $1,600 $1,900 18.8% Travel and Trainings $2,972 $5,070 $2,497 $4,000 $5,000 25% Dues, Memberships &
Publications $1,856 $2,414 $993 $2,000 $2,000 0%
Total Salaries & Benefits: $1,228,889 $1,353,615 $1,406,017 $1,440,100 $1,526,700 6% Operating Expenditures
Supplies $3,332 $2,356 $3,516 $4,500 $4,000 -11.1%
Safety Supplies $6,453 $2,818 $2,224 $5,000 $5,000 0%
Equipment Non Capital $11,996 $10,553 $817 $9,100 $9,100 0% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 190
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Item 9.

Postage and Shipping $403 $633 $782 $1,200 $1,500 25%
Printing and Forms $129 $280 $924 $0 $500 N/A
Rental Equipment $3,979 $3,952 $5,540 $5,600 $4,500 -19.6% Computer Equipment $1,264 $705 $1,763 $3,000 $3,000 0%
Communications $1,432 $1,552 $1,460 $1,600 $1,500 -6.2% Water and Waste $3,233 $3,833 $2,742 $3,500 $3,500 0%
Power and Propane $10,303 $11,869 $13,798 $11,500 $12,000 4.3% Transportation Fuel $12,575 $20,122 $19,441 $20,000 $20,000 0% Internet $1,595 $1,519 $1,421 $2,500 $2,500 0%
Outside Services $2,174 $1,050 $667 $2,000 $2,000 0%
Information Tech Services $2,134 $0 $0 $2,000 $2,000 0% Pre Employment $3,894 $5,640 $1,636 $6,000 $6,000 0%
General Liability Insurance $44,680 $66,183 $77,000 $77,000 $91,800 19.2% Public Notices $0 $396 $0 $200 $200 0%
Building Equip Maint & Repair $1,129 $2,802 $1,360 $3,000 $3,000 0% Buidling Maint and Repair $917 $2,703 $17,615 $3,500 $3,500 0% Equipment Maintenance $24,297 $19,086 $12,478 $25,000 $25,000 0% Radio Maintenance $266 $230 $570 $500 $1,000 100%
Facility Enhancement $414 $3,014 $3,014 $2,000 $3,000 50% Hydrant Maintenance $0 $0 $0 $500 $500 0%
Total Operating Expenditures: $136,597 $161,296 $168,768 $189,200 $205,100 8.4% Internal Service Charges
Self-Insured Dental $3,413 $7,901 $5,901 $6,500 $6,000 -7.7% Total Internal Service Charges: $3,413 $7,901 $5,901 $6,500 $6,000 -7.7% Total Expense Objects: $1,368,900 $1,522,812 $1,580,686 $1,635,800 $1,737,800 6.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 191
255
Item 9.

Fire Department Operations (General Fund) Revenues Summary Revenues for the Sonora Fire Department Operations consist of a transfer from Measure I, department services, including fire and safety inspections, and grants.
$637,200 $55,650
(9.57% vs. prior year)
Fire Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024
0 200k
400k
600k
800k
Fire Department Operations (General Fund) Revenue by Fund General Fund
Fire Department Services $16,419 $22,282 $30,443 $28,000 $31,000 10.7% Chicken Ranch Fire
Services $0 $1,797 $2,019 $2,500 $5,000 100%
Grants/Donations $300 $1,000 $0 $1,000 $1,000 0%
Credit Card Fees $15 $35 $40 $50 $200 300%
Transfers In $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Total General Fund: $366,734 $525,114 $582,502 $581,550 $637,200 9.6% Name FY2021
Actual
FY2022
Actual
FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 192
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Item 9.

Measure I: Fire Department
Aimee New
Fire Chief
The Fire Department’s Measure I fund was established as a result of a sales tax increase which took effect January 1, 2005. In 2004, the voters passed a special tax initiative for a ½% increase to sales tax within the city limits. The purpose of this initiative was to improve city services for residents, businesses, and visitors to the City of Sonora. The Fire Department receives 25% of this revenue for the purpose of hiring and supporting additional personnel, updating safety equipment, providing educational funding, replacing expired vehicles, and expanding facilities, allowing for departmental growth. The budgeted amount is transferred from the Special Revenue Fund to support the General Fund expenses in this department.

Measure I: Fire Department Expenditures Summary
$600,000 $50,000
(9.09% vs. prior year)
Fire Department Measure I Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
City of Sonora | Budget Book FY23/24 Page 193
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Item 9.

Measure I: Fire Department Expenditures by Fund
Measure I
Transfer Out $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Total Measure I: $350,000 $500,000 $550,000 $550,000 $600,000 9.1% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 194
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Item 9.

Measure I: Fire Department Revenues Summary
$556,625 -$27,700
(-4.74% vs. prior year)
Fire Department Measure I Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
Measure I: Fire Department Revenue by Fund
Measure I
Tax Related Revenue $538,108 $586,767 $538,940 $578,325 $550,625 -4.8% Use of Money & Property $733 $1,058 $6,131 $6,000 $6,000 0% Total Measure I: $538,841 $587,825 $545,071 $584,325 $556,625 -4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Code 5 Fire
Aimee New
Fire Chief
The City of Sonora’s Fire Department participates in the statewide California Firefighter Assistance Agreement (CFAA) and the local Tuolumne County Assistance by Hire Agreement (ABH). These agreements allow fire agencies to participate in a statewide mutual aid assistance program and receive reimbursement for the cost of sending equipment and personnel.

Both the revenues and expenditure budgets are dependent on the activity of the coming fire season.

Code 5 Fire Expenditures Summary
$78,000 -$12,200
(-13.53% vs. prior year)
Code 5 Fire Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
Code 5 Fire Expenditures by Fund
Code 5 Fire Dept Reimbursement
Salaries & Benefits $72,166 $39,013 $55,994 $74,200 $58,000 -21.8% Operating Expenditures $0 $166 $10,681 $16,000 $0 -100% Transfer Out $68,084 $58,450 $0 $0 $20,000 N/A
Total Code 5 Fire Dept
Reimbursement: $140,250 $97,629 $66,675 $90,200 $78,000 -13.5% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
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261
Item 9.

Code 5 Fire Revenues Summary
$78,000 $3,000
(4.00% vs. prior year)
Code 5 Fire Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 25k
50k
75k
100k
125k
150k
Code 5 Fire Revenue by Fund
Code 5 Fire Dept Reimbursement
All Other Revenue $142,666 $62,403 $33,689 $75,000 $78,000 4% Total Code 5 Fire Dept
Reimbursement: $142,666 $62,403 $33,689 $75,000 $78,000 4% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 197
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Item 9.

Rural Capacity Grant
Aimee New
Fire Chief
The City of Sonora’s Fire Department researches and applies for funding opportunities sources such as grants. The Rural Fire Capacity Grant is a grant the Department will apply for during the fiscal year. In FY23/24 the Fire department will continue to research and apply for additional grant funding.

Rural Capacity Grant Expenditures Summary
$30,000 -$3,000
(-9.09% vs. prior year)
Rural Capacity Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
700k
Rural Capacity Grant Expenditures by Fund
Rural Capacity Grant (VFA)
Salaries & Benefits $0 $0 $1,886 $3,000 $1,500 -50%
Operating Expenditures $583,196 $35,747 $28,310 $30,000 $28,500 -5% Total Rural Capacity Grant
(VFA): $583,196 $35,747 $30,196 $33,000 $30,000 -9.1%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 198
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Item 9.

Rural Capacity Grant Revenues Summary
$10,000 $0
(0.00% vs. prior year)
Rural Capacity Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
Rural Capacity Grant Revenue by Fund
Rural Capacity Grant (VFA)
Intergovernmental $392,826 $19,893 $10,000 $10,000 $10,000 0% Transfer In $168,083 $58,450 $0 $0 $0 0%
Total Rural Capacity Grant
(VFA): $560,909 $78,343 $10,000 $10,000 $10,000 0%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 199
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Item 9.

Public Works Department
Melissa Eads
Public Works Director
The Public Works Department is responsible for maintaining the City’s infrastructure and facilities, including street repairs, storm drains, buildings, parks, parking lots and cemeteries. The Department’s goal is to provide the highest level of service with the staff and resources available. The Department strives to continually provide the level of service and safety deserved by the city, its residents and visitors and works with the community to identify and address areas of needed improvement.

The General Fund provides the bulk of the department's funding, with the addition of a transfer from the Measure I fund. Public Works receives 15% of all revenues collected from Measure I.

Public Works Staffing
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Item 9.

Public Works Expenditures Summary
The General Fund provides the largest amount of unrestricted funds for the Department's operational needs.

This fund supports the majority of the operational costs associated with the department's services. The balance of the Department’s budget is from Measure I or Highway User Tax funds with the exception of direct charges to Sunrise Hills or other dedicated funds. This budget has been established based on the personnel, equipment and supplies needed to deliver the services the department provides. $1,743,200 $290,100
(19.96% vs. prior year)
Public Works Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 500k
1,000k
1,500k
2,000k
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Item 9.

Public Works Expenditures by Fund
2024 Expenditures by Fund
General Fund (79.3%)
Measure I (20.7%)
General Fund
Salaries & Benefits $775,169 $664,880 $715,687 $721,150 $782,850 8.6% Operating Expenditures $279,429 $417,401 $332,692 $404,650 $597,350 47.6% Internal Service Charges $2,668 $1,383 $2,291 $2,300 $3,000 30.4% Total General Fund: $1,057,267 $1,083,664 $1,050,670 $1,128,100 $1,383,200 22.6% Measure I
Transfer Out $325,000 $315,000 $325,000 $325,000 $360,000 10.8% Total Measure I: $325,000 $315,000 $325,000 $325,000 $360,000 10.8% Total: $1,382,267 $1,398,664 $1,375,670 $1,453,100 $1,743,200 20% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 202
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Item 9.

Public Works Revenues Summary
$867,175 $23,375
(2.77% vs. prior year)
Public Works Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 200k
400k
600k
800k
1,000k
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Item 9.

Public Works Revenue by Fund
2024 Revenue by Fund
General Fund (60.9%)
Measure I (39.1%)
General Fund
Charges for Services $18,707 $17,999 $18,382 $19,800 $19,800 0% Use of Money & Property $15,995 $31,574 $22,246 $26,000 $26,000 0% Transfer In $412,976 $424,824 $442,000 $442,000 $482,000 9% Total General Fund: $447,678 $474,397 $482,628 $487,800 $527,800 8.2% Measure I
Tax Related Revenue $322,865 $352,061 $323,363 $347,000 $330,375 -4.8% Use of Money & Property $2,651 $1,593 $9,088 $9,000 $9,000 0% Total Measure I: $325,516 $353,654 $332,451 $356,000 $339,375 -4.7% Total: $773,194 $828,051 $815,079 $843,800 $867,175 2.8% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
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Item 9.

Public Works Operations (General Fund)
Rachelle Kellogg
Public Works Director
The Public Works Department conducts a variety of activities from its corporation yard at 111 School Street.

Street, sidewalk, and storm drain maintenance; building maintenance and repair; park, landscape, and cemetery operations and traffic signal maintenance. Other functions carried out by the department include:
the Parks and Landscape budget is to provide maintenance of the City’s parks and landscaping, including Woods Creek Rotary Park, Grigsby, Prospector, Old Wards Ferry Road and Coffill Parks, the Parking Lots budget is to provide maintenance for the City’s permit, public and leased parking lots, and the Cemetery budget is to provide the maintenance of the City’s Mountain Shadow Cemetery.

Public Works Operations (General Fund) Expenditures Summary The increase in the Public Works department budget includes the leasing of a new leased street sweeper to replace a sweeper well past its useful life.
$1,383,200 $255,100
(22.61% vs. prior year)
Public Works Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 250k
500k
750k
1,000k
1,250k
1,500k
City of Sonora | Budget Book FY23/24 Page 205
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Item 9.

Public Works Operations (General Fund) Expenditures by Function Expenditures
Public Works
Public Works
Salaries & Benefits
Salaries, Regular $342,197 $291,888 $297,715 $289,000 $317,000 9.7% Overtime $876 $3,074 $4,290 $4,700 $5,100 8.5%
Holiday $0 $4,218 $5,362 $5,400 $5,300 -1.9%
Uniform Allowance $4,701 $3,863 $3,622 $3,900 $5,700 46.2% CalPERS $184,538 $174,273 $184,395 $186,000 $170,500 -8.3% F.I.C.A. $25,252 $22,887 $22,473 $23,700 $24,600 3.8%
Health & Medical Insurance $124,129 $103,187 $100,444 $107,700 $137,100 27.3% Workers Compensation $67,886 $30,236 $64,430 $64,500 $72,900 13% Other Employee Benefits $250 $0 $1,750 $500 $7,200 1,340% Travel and Trainings $338 $447 $503 $750 $1,000 33.3%
Dues, Memberships &
Publications $461 $726 $598 $500 $750 50%
Total Salaries & Benefits: $750,628 $634,799 $685,582 $686,650 $747,150 8.8% Operating Expenditures
Supplies $5,199 $5,752 $4,947 $5,000 $5,000 0%
Materials Street $9,893 $7,646 $9,410 $10,000 $10,000 0% Equipment Non Capital $2,507 $4,543 $3,916 $4,000 $5,000 25% Postage and Shipping $0 $3 $0 $0 $0 0%
Landscape Materials $255 $1,036 $1,183 $1,200 $1,500 25% Signage $4,416 $3,728 $6,053 $6,100 $5,000 -18%
Rental Equipment $210 $1,078 $210 $1,000 $1,500 50%
Communications $6,135 $884 $2,263 $1,700 $1,500 -11.8%
Power and Propane $5,747 $6,344 $8,003 $7,500 $7,500 0% Transportation Fuel $14,172 $21,716 $23,862 $26,000 $28,000 7.7% Street Lighting Power $60,644 $67,640 $62,885 $73,000 $74,000 1.4% Street Lighting Maintenance $30,173 $9,075 $17,241 $21,000 $17,000 -19% Internet $961 $1,827 $1,282 $1,500 $2,000 33.3%
Outside Services $12,477 $15,627 $23,648 $21,000 $94,500 350% Pre Employment $873 $308 $1,755 $1,800 $2,000 11.1%
General Liability Insurance $38,000 $52,964 $59,500 $59,500 $66,500 11.8% Building Equip Maint & Repair $957 $1,894 $605 $2,000 $2,000 0% Buidling Maint and Repair $4,907 $30,272 $1,382 $2,000 $2,000 0% Equipment Maintenance $21,001 $17,975 $27,814 $28,000 $18,000 -35.7% Capital Asset: Vehicles $0 $85,024 $0 $0 $154,000 N/A
Homeless Encampment
Cleanup $0 $0 $996 $50,000 $0 -100%
Total Operating Expenditures: $218,526 $335,336 $256,955 $322,300 $497,000 54.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
City of Sonora | Budget Book FY23/24 Page 206
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Item 9.

Internal Service Charges
Transfer Out $2,668 $1,383 $2,291 $2,300 $3,000 30.4%
Total Internal Service Charges: $2,668 $1,383 $2,291 $2,300 $3,000 30.4% Total Public Works: $971,822 $971,518 $944,828 $1,011,250 $1,247,150 23.3% Facilities
Operating Expenditures
Supplies $0 $31 $0 $0 $0 0%
Materials Street $0 $139 $0 $0 $0 0%
Landscape Materials $209 $86 $0 $200 $0 -100%
Communications $0 $4,584 $2,106 $2,850 $3,500 22.8%
Water and Waste $5,842 $8,001 $6,064 $7,000 $7,200 2.9% Power and Propane $2,016 $4,103 $3,711 $4,200 $3,800 -9.5% Internet $1,107 $1,675 $1,679 $1,600 $1,900 18.8%
Outside Services $1,624 $1,518 $3,846 $2,100 $10,000 376.2% General Liability Insurance $1,700 $2,600 $2,599 $2,800 $2,900 3.6% Building Equip Maint & Repair $2,663 $2,688 $494 $500 $750 50% Buidling Maint and Repair $567 $2,828 $2,654 $2,100 $2,500 19% Property Taxes $978 $2,173 $1,924 $500 $2,300 360%
Total Operating Expenditures: $16,705 $30,426 $25,077 $23,850 $34,850 46.1% Total Facilities: $16,705 $30,426 $25,077 $23,850 $34,850 46.1% Parks Landscaping
Operating Expenditures
Supplies $736 $676 $1,292 $1,700 $1,700 0%
Landscape Materials $2,229 $2,209 $1,167 $1,500 $1,500 0% Water and Waste $18,872 $18,732 $16,065 $18,000 $18,000 0% Power and Propane $508 $821 $440 $1,000 $1,000 0%
Outside Services $1,885 $5,290 $4,850 $5,000 $5,000 0%
General Liability Insurance $400 $1,978 $3,100 $2,800 $5,700 103.6% Building Equip Maint & Repair $116 $558 $837 $500 $600 20% Buidling Maint and Repair $0 $8 $168 $400 $200 -50%
Equipment Maintenance $509 $2,811 $1,988 $2,300 $2,000 -13% Total Operating Expenditures: $25,255 $33,083 $29,907 $33,200 $35,700 7.5% Total Parks Landscaping: $25,255 $33,083 $29,907 $33,200 $35,700 7.5% Parking Lots
Operating Expenditures
Supplies $96 $78 $213 $250 $500 100%
Materials Street $223 $484 $425 $500 $500 0%
Landscape Materials $0 $0 $94 $100 $100 0%
Rental Equipment $1,440 $0 $0 $0 $0 0%
Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

Water and Waste $3,674 $3,925 $3,575 $3,500 $3,800 8.6% Power and Propane $102 $169 $145 $200 $200 0%
Street Lighting Power $523 $688 $526 $600 $700 16.7%
General Liability Insurance $3,500 $4,200 $4,723 $4,750 $5,700 20% Building Equip Maint & Repair $45 $2,087 $828 $900 $1,000 11.1% Buidling Maint and Repair $0 $12 $1,527 $1,400 $2,500 78.6% Total Operating Expenditures: $9,603 $11,643 $12,056 $12,200 $15,000 23% Total Parking Lots: $9,603 $11,643 $12,056 $12,200 $15,000 23% Cemetery
Salaries & Benefits
Salaries, Regular $19,492 $25,087 $21,092 $25,000 $27,500 10% CalPERS $2,565 $3,075 $3,377 $3,000 $4,000 33.3%
F.I.C.A. $2,485 $1,919 $1,636 $2,500 $2,200 -12%
Health & Medical Insurance $0 $0 $2,700 $2,700 $0 -100% Workers Compensation $0 $0 $1,300 $1,300 $2,000 53.8%
Total Salaries & Benefits: $24,541 $30,081 $30,105 $34,500 $35,700 3.5% Operating Expenditures
Supplies $76 $107 $150 $200 $200 0%
Equipment Non Capital $836 $788 $0 $500 $500 0%
Landscape Materials $4,879 $2,329 $520 $3,000 $3,000 0% Rental Equipment $340 $0 $0 $0 $0 0%
Communications $462 $460 $482 $500 $500 0%
Water and Waste $1,074 $1,609 $2,678 $2,900 $3,100 6.9% Power and Propane $116 $122 $283 $500 $600 20%
General Liability Insurance $333 $1,246 $3,999 $4,000 $5,400 35% Buidling Maint and Repair $23 $150 $535 $500 $500 0%
Equipment Maintenance $103 $102 $50 $500 $500 0%
Facility Enhancement $1,097 $0 $0 $500 $500 0%
Total Operating Expenditures: $9,340 $6,913 $8,697 $13,100 $14,800 13% Total Cemetery: $33,881 $36,994 $38,802 $47,600 $50,500 6.1% Total Public Works: $1,057,267 $1,083,664 $1,050,670 $1,128,100 $1,383,200 22.6% Total Expenditures: $1,057,267 $1,083,664 $1,050,670 $1,128,100 $1,383,200 22.6% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs.

FY2024 Budgeted (%
Change)
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Item 9.

Public Works Operations (General Fund) Revenues Summary $527,800 $40,000
(8.20% vs. prior year)
Public Works Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
500k
600k
Public Works Operations (General Fund) Revenues by Source Revenues for the Public Works Department consist of transfers from the Measure I: Public Works fund along with charges for services, which consist of: State Highway Street Cleaning fees, Banner Installation Fees, Debris Pickup Fees, Parking Lot Rentals, Cemetery Receipts.

Revenue Source
Charges for Services
Street Cleaning State
Highway $9,277 $6,958 $9,277 $9,000 $10,000 11.1%
Debris Pickup $1,040 $1,960 $1,040 $1,800 $1,800 0%
Banner Installation $1,900 $3,000 $2,900 $3,000 $3,000 0% Cemetery Receipts $6,490 $6,081 $5,165 $6,000 $5,000 -16.7% Total Charges for Services: $18,707 $17,999 $18,382 $19,800 $19,800 0% Use of Money & Property
Parking Lot Rents $15,995 $31,574 $22,246 $26,000 $26,000 0% Total Use of Money & Property: $15,995 $31,574 $22,246 $26,000 $26,000 0% Transfer In $412,976 $424,824 $442,000 $442,000 $482,000 9% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 209
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Item 9.

Total Transfer In: $412,976 $424,824 $442,000 $442,000 $482,000 9% Total Revenue Source: $447,678 $474,397 $482,628 $487,800 $527,800 8.2% Name FY2021
Actual
FY2022
Actual
FY2023
Actual
FY2023
Budget
FY2024
Budgeted
FY2023 Budget vs. FY2024
Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 210
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Item 9.

Measure I: Public Works
Rachell Kellogg
Public Works Director
The Public Works Department’s Measure I fund was established as a result of a sales tax increase which took effect January 1, 2005. In 2004, the voters passed a special tax initiative for a ½% increase of sales tax within the city limits. The purpose of this initiative was to improve city services for residents, businesses, and visitors to the City of Sonora. The Public Works Department receives 15% of this revenue for the purpose of hiring additional employees and support personnel, updating equipment, replacing expired vehicles. The budgeted amount is transferred from the Special Revenue Fund to support the General Fund expenses in this department.

Measure I: Public Works Expenditures Summary
$360,000 $35,000
(10.77% vs. prior year)
Measure I: Public Works Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
Measure I: Public Works Expenditures by Fund
Measure I
Transfer Out $325,000 $315,000 $325,000 $325,000 $360,000 10.8% Total Measure I: $325,000 $315,000 $325,000 $325,000 $360,000 10.8% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 211
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Item 9.

Measure I: Public Works Revenues Summary
$339,375 -$16,625
(-4.67% vs. prior year)
Measure I: Public Works Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0 100k
200k
300k
400k
Measure I: Public Works Revenue by Fund
Measure I
Tax Related Revenue $322,865 $352,061 $323,363 $347,000 $330,375 -4.8% Use of Money & Property $2,651 $1,593 $9,088 $9,000 $9,000 0% Total Measure I: $325,516 $353,654 $332,451 $356,000 $339,375 -4.7% Name FY2021 Actual FY2022 Actual FY2023 Actual FY2023 Budget FY2024 Budgeted FY2023 Budget vs. FY2024 Budgeted (% Change)
City of Sonora | Budget Book FY23/24 Page 212
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Item 9.

CAPITAL IMPROVEMENTS
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Item 9.

FY23/24 Capital Improvement Budget
For Fiscal Year 2023/24, the only capital improvement budget presented in the Stockton-Washington Transit Project. Construction began in Fiscal Year 2022/23 and will complete in FY23/24. See Page 83 or Fund Summary for more detail.

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Item 9.

DEBT
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Item 9.

City of Sonora Debt
The City of Sonora has not issued debt.

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Item 9.

APPENDIX
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Item 9.

Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred.

Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

City of Sonora | Budget Book FY23/24 Page 218
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Item 9.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery- -direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses.

Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) City of Sonora | Budget Book FY23/24 Page 219
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Item 9.

Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, privatepurpose trust funds, and agency funds.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.

Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

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Item 9.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

City of Sonora | Budget Book FY23/24 Page 221
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Item 9.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

City of Sonora | Budget Book FY23/24 Page 222
288
Item 9.

Supplemental Budget Requests
Department Description Source of Funding Current Available Funding Amount of Request Administration Climate Action Plan General Fund Fund Balance Grant $ 50,000 Administration Economic Development General Fund Fund Balance Fund Balance $ 50,000 Administration RFP Pavement Management Database & CIP General Fund Fund Balance Fund Balance $ 50,000 Administration Everbridge General Fund Fund Balance Fund Balance $ 5,000 Administration Compensation Study Implementation General Fund Fund Balance Fund Balance TBD Finance Pension Prefunding Reserve General Fund Fund Balance Fund Balance $ 150,000 Finance City Fee Study General Fund Fund Balance Fund Balance $ 50,000 Finance Transient Occupancy Tax Audit General Fund Fund Balance Fund Balance $ 20,000 Finance Canabis Dispensary Audit General Fund Fund Balance Fund Balance $ 12,000 Information Technology City Hall Alarm, Access Control and Cameras General Fund Fund Balance Fund Balance $ 48,000 Information Technology Fire Department IT Upgrades General Fund Fund Balance Fund Balance $ 25,000 Police Department Automated License Plate Readers (ALPR) x 8 General Fund Fund Balance Measure Y $ 64,000 Police Department Cradlepoints for additional ALPR x 8 (44/month ea) General Fund Fund Balance Measure Y $ 4,300 Police Department Wrap Restraint Systems x 7 General Fund Fund Balance Measure Y $ 6,300 Police Department Professional Standards Software (IA Pro Next Gen) General Fund Fund Balance Measure Y $ 6,000 Police Department AR 15 Tactical Rifle X 10 General Fund Fund Balance Measure Y $ 12,000 Police Department Axon Body Worn Cameras Non-Sworn Field Personnel (CSO's) General Fund Fund Balance Measure Y $ 4,000 Police Department FTE Change -CSO Change 3 PT positions into 1 FT (Benefited) + 1 PT General Fund Fund Balance Measure Y $ 65,000 Police Department Reserve Officer Change from Stipend to Payrate General Fund Fund Balance Fund Balance $ 28,500 Fire Department HVAC Replacement Fire Station General Fund Fund Balance Fund Balance $ 100,000 Fire Department Replace Fire Station Roof General Fund Fund Balance Fund Balance $ 100,000 Fire Department Fire Station Kitchen Remodel Phase 2 General Fund Fund Balance Fund Balance $ 35,000 Fire Department Fire Station Replace Garage Door Operators General Fund Fund Balance Fund Balance $ 100,000 Fire Department Fire Station Paint Exterior (Original 30 Years Old) General Fund Fund Balance Fund Balance $ 120,000 Fire Department Rear Parking Lot Repave/Regrade General Fund Fund Balance Fund Balance $ 150,000 Fire Department Front Parking Lot Repave/Regrade General Fund Fund Balance Fund Balance $ 150,000 Public Works Right of Way Cleanup General Fund Fund Balance Fund Balance $ 50,000 Public Works Roof Repair General Fund Fund Balance Fund Balance $ 50,000 Public Works Roof Repair - Mountain Shadow General Fund Fund Balance Fund Balance $ 15,000 Public Works City Main Drain Repair Study (Annual) General Fund Fund Balance Fund Balance $ 50,000 Public Works City Pavement Index and Repair Study General Fund Fund Balance Fund Balance $ 50,000 Public Works High Pressure Flusher (Towable) General Fund Fund Balance Fund Balance $ 25,000 Public Works Painting Rig General Fund Fund Balance Fund Balance $ 2,500 Public Works Parking Lot Resurface (Misc) General Fund Fund Balance Fund Balance $ 25,000 Public Works Bucket Truck Lease or Buy Measure I:Public Works $ 110,000 Public Works City Hall HVAC Replacement General Fund Fund Balance Fund Balance $ 82,000 Public Works Fire Museum HVAC Replacement General Fund Fund Balance Fund Balance $ 48,000 TOTAL $ 1,912,600
289
Item 9.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 5, 2023
TO: City Council Members
FROM: Rachelle Kellogg, Community Development Director
SUBJECT: Planning Commission Appointments

RECOMMENDATION

1. Consideration of the Mayor’s recommendation to reappoint Kevin Anderson to serve as a City of Sonora Planning Commissioner for a four-year term expiring on July 1, 2027.

2. DISCUSSION
On July 1, 2023, the term of Commissioner Kevin Anderson will expire. Kevin has served on the Planning Commission since 2017. Each Planning Commissioner serves a 4-year term. Notice of the pending vacancy was published in the Union Democrat on April 25, 2023. Those interested in serving on the Planning Commission were instructed to submit an Application by May 26, 2023. The Mayor received one application from Kevin Anderson. Kevin has been an effective member of the Commission and currently serves as Chairman. The Mayor is recommending the reappointment of Kevin Anderson.

FISCAL IMPACT
There is no fiscal impact to the General Fund as this position was included within the Fiscal Year 2022- 2023 Budget.

ATTACHMENT
1) Anderson Application
290
Item 10.
291
Item 10.
292
Item 10.

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 15, 2023
TO: City Council Members
FROM: Chris Gorsky, Administrative Services Director
SUBJECT: Administrative Services Department Report for March 2023

RECOMMENDATION
Receive the Administrative Services Department Report for March 2023

DISCUSSION
Monthly Report to the City Council
March 2023
Highlights of General Fund Revenues:

Current Period YTD FY22/23 Budget % of Budget
Property Tax $ - $ 884,343 $1,374,800 64.3%
Sales Tax $ 271,686 $ 2,548,261 $3,325,100 76.6%
Transient Occupancy Tax $ 64,141 $ 451,710 $ 550,000 82.1% Cannibis Public Benefit Fees $ 58,141 $ 453,786 $ 585,000 77.6% Building Permits $ 10,867 $ 113,144 $ 141,500 80.0%
Business Licenses $ 240 $ 123,481 $ 120,000 102.9%
Highlights of General Fund Expenditures:

Current Period YTD FY22/23 Budget % of Budget
Salaries and Benefits $ 549,046 $ 4,953,174 $7,337,800 67.5% Operating Expenditures $ 234,625 $ 1,622,113 $2,419,400 67.0% Transfers $ 9,213 $ 96,135 $ 300,000 32.0%

A/P YTD H/R YTD
Total Number of Checks/DD Processed: 230 1,256 89 1015
Business License Activity:

Current
Month Zone A
Current Month
Zone B
YTD
Zone A
YTD
Zone B
Licenses Issued 3 4 26 108
The Administrative Services Department provides a wide range of comprehensive support services which include: accounting, finance administration and reporting, budgeting, audit, compliance, treasury management, payroll, human resources, recruitments, accounts receivable, local tax collection, accounts payable, procurements, business license management, risk management, information technology for the City.
293
Item 11.

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 15, 2023
TO: City Council Members
FROM: Rachelle Kellogg, Community Development Director
SUBJECT: Community Development Department Report for April 2023

RECOMMENDATION
Receive the Community Development Department Report for April 2023

DISCUSSION
In addition to the day-to-day operations of the Department, staff completed the following items:

CITYGATE – Over a several day period, Staff prepared all of the documentation requested by CityGate for both the Community Development Department and Public Works Department. Staff also attending meetings and reviewed documents provided.

WASHINGTON-STOCKTON TRANSIT PROJECT – Due to ongoing weather delays, construction on the project began at the end of March. The project will be conducted in 4 phases to better accommodate both pedestrian and vehicular traffic. The project contractor is Dirt Dynasty, Inc. and the Construction Engineer, who works directly with the Community Development Director and oversees daily operations, is UNICO Engineering. The current phase under constructions is along the north side of Stockton Street. Staff reviews all document submittals, labor standards, addresses issues as they arise, attends weekly meetings and on-site as needed, and submittals to Caltrans.

New ENCROACHMENT PERMIT ORDINANCE – Staff is in the process of preparing the draft Encroachment Permit Ordinance for consideration by the City Council. The ordinance will regulate the use of the City’s public spaces, right-of-ways, and sidewalks. It will also address the use of public spaces for outdoor dining. Following additional direction and comments from the Council, staff will finalize the ordinance and present it to the City Council for consideration.

CODE ENFORCEMENT – Due to the increase in Code Enforcement related issues throughout the City, a contracted Code Enforcement Officer has been working within the Community Development Department since September of 2022. The Officer is in the office one day per week and currently is handling 13 active cases. The nature of the cases vary but most are related to health and safety issues. By having a Code Enforcement Officer is place, oversight is now in place to address these issues and bring them to a close.

FARMERS MARKET – The first day of the Sonora Certified Farmers Market is Saturday, May 20th.

Staff has reviewed all applications received and is making final preparations for the start of the Market.

CDBG PROGRAM INCOME – Proposals were due to the City on Friday, April 21st for the Type 6 Wildland Urban Interface Fire Engine. The City received one proposal from Burton’s Fire Inc. which has been reviewed and found in compliance with the requirements and specifications by staff. The City Council will be considering awarding the contract at the May 15th meeting. 294
Item 12.

MONTH OF
April 2023

COMMUNITY DEVELOPMENT

DEPARTMENT

ACTIVITY REPORT

CITY OF SONORA
94 N. WASHINGTON ST.

SONORA, CA 95370

NAME LOCATION TYPE VALUATION FEES
NEW RESIDENTIAL TOTAL UNITS ___1____

LUCCO JOETTE

LOUISE TR
237 W STOCKTON ST COMMERCIAL TO

NEW SFD
$1,500 $896.31
SUBTOTAL $896.31
CDBG REHABS TOTAL UNITS ____0___
SUBTOTAL ___0_____
COMMERCIAL TOTAL UNITS __0_____
SUBTOTAL ___0____
ALTERATIONS & ADDITIONS TOTAL UNITS 13

COGNETTI JOSEPH III
& KELLIE
814 SHAWSFLAT
ROAD
SOLAR INSTALL, 7.9
KW, PV SYSTEM $169.75 $163.99

WILLIAMSON CORY &
JAIME L 346 LYONS ST

15.54 KW SOLAR ON

RES HOME ROOF
MOUNT $46,700.00 $578.94
3AARC ENTERPRISES
INC 64 SHANGRILA LN

REISSUED PERMIT TO
ADD AC UNIT $8,000.00 $418.55

M A C T HEALTH
BOARD
940 SYLVA LANE STE
F-2

INSTALL A NEW FIRE
ALARM SYSTEM $3,196.00 $406.88

ROBERSON DOUGLAS

TR ROBERSON

ROLANDA L TR
37 CORTE DEL
ENCINO

14.1 KW SOLAR RES
HOME ROOF MOUNT $40,000.00 $647.55

ROBERSON
ALICA & SHANE 124 ROBLE ROAD

15.5 KW SOLAR RES
HOME ROOF MOUNT $45,000.00 $992.48
SONORA 3 LLC 1197 SANGUINETTI
RD FIRE SPRINKLERS $2,200.00 $710.55
QCSI SIX LLC 855 MONO FIRE SPRINKLERS $5,500.00 $ 820.11

MC BRIDE PATRICK &

MEREDITH
6 N POPLAR

6.37 KW SOLAR RES

ROOF MOUNT

ELECTRICAL
UPGRADE $13,500.00 $570.91

SMITTLE CODY &
MONICA 779 E OAKSIDE

5.95 KW RES SOLAR
ROOF MOUNT $40,936.00 $520.18

OCONNELL DANIEL L

ETAL PINO MARY R
ETAL 307 SUMMIT AVE

RPPF MOUNT SOLAR
8KW 20 PV MODULES $26,560.00 $444.55
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Item 12.

JORN JANICE M TR 506 SNELL ST
ADDING 5.6 KW TO
EXISTING 4.65 $15,000.00 $253.67
SONORA 3 LLC 1197 SANGUINETTI
RD

NEW SIGN FOR A
NEW BUSINESS $8,419.31 $287.54
DEMOLITIONS TOTAL UNITS ___2____

NAME LOCATION TYPE VALUATION FEE

SEYMOUR CHRISTINE
16 S POPLAR ST
DEMO

MULTIFAMILY

RESIDENCE
$
6,400.00 $ 205.35

RI TIMBERHILLS LLC
1045 MONO WAY

DEMO OF

STEWART

PHARMACY
$
30,000.00 $ 753.88
SUBTOTAL _$953.23

MISCELLANEOUS REPAIRS
NUMBER OF PERMITS VALUATION $ FEE
8 $1,046,180.00 $7,808.58
TOTAL NUMBER OF PERMITS ISSUED 24
TOTAL VALUATION $1,339,261.06
SUB TOTAL OF PERMIT FEES COLLECTED $16,480.02
TOTAL FIRE DEPARTMENT FEES COLLECTED $1,320.00
TOTAL TRAFFIC FEES COLLECTED 0
TOTAL PUBLIC SAFETY FEES COLLECTED 0
TOTAL PARKS & RECREATION FEES COLLECTED 0
TOTAL FEES COLLECTED $16,480.02

FISCAL YEAR TO DATE
TOTAL NUMBER OF PERMITS ISSUED 69
TOTAL VALUATION $ 3,100,185.55
TOTAL FIRE DEPARTMENT FEES COLLECTED $ 1,500.00

TOTAL PUBLIC SAFETY FEES COLLECTED

TOTAL PARKS & RECREATION FEES COLLECTED
TOTAL TRAFFIC MITIGATION FEES COLLECTED $ -
TOTAL PERMIT FEES COLLECTED $ 38,206.50
296
Item 12.

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 15, 2023
TO: City Council Members
FROM: Aimee New, Fire Chief
SUBJECT: Fire Department Monthly Report - April 2023

RECOMMENDATION
Receive Fire Department Report – April 2023

DISCUSSION
Fire Department Monthly Report – April 2023

FISCAL IMPACT
N/A

1. City of Sonora Fire Department responded to 120 calls for service in April 2023.

2. Sonora City units responded to emergency calls as follows:
113 - Cooking fire, confined to container 1
311 - Medical assist, assist EMS crew 16
321 - EMS call, excluding vehicle accident with injury 65 322 - Motor vehicle accident with injuries 1
411 - Gasoline or other flammable liquid spill 1
412 - Gas leak (natural gas or LPG) 1
441 - Heat from short circuit (wiring), defective/worn 1 510 - Person in distress, other 6
511 - Lock-out 1
551 - Assist police or other governmental agency 2
553 - Public service 4
554 - Assist invalid 2
611 - Dispatched & cancelled en route 6
622 - No incident found on arrival at dispatch address 3 631 - Authorized controlled burning 1
651 - Smoke scare, odor of smoke 1
700 - False alarm or false call, other 2
715 - Local alarm system, malicious false alarm 1
730 - System malfunction, other 3
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Item 13.
743 - Smoke detector activation, no fire - unintentional 2 Total Incidents 120

3. Monthly dollar loss in the City, resulting from fire: 0

4. The average response time during the month: 4.7

5. Automatic or mutual aid given 31
298
Item 13.

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 15, 2023
TO: City Council Members
FROM: Turu VanderWiel, Chief of Police
SUBJECT: MONTHLY REPORT – SONORA POLICE DEPARTMENT

RECOMMENDATION
Receive the Sonora Police Department monthly report for April 2023.

DISCUSSION
The attached summarizes activities for April 2023.

Apr 2023 Mar 2023 April 2022
Total Incidents 1,292 1,216 1,279
Calls for Service 786 781 624
Officer Initiated 506 435 658
Total Arrests 35 46 65
Felony Arrests 4 8 15
Misd. Arrests 31 38 50
Total Reports 103 118 137
Parking Citations 17 20 31
Moving Citations 17 9 23
Domestic Violence 1 3 3
Larceny Invest. 8 9 12
Total Collisions 28 17 28
Collision Invest. 7 7 15
299
Item 14.

Mar 2023 Mar 2023 April 2022
Homeless Activity 99 85 73
Animal Calls 23 19 29
Public Intox. / UID 4 12 8
DUI Arrests 5 4 4
Total Phone Calls /
911 Calls
2,058/363 2,262/384 2,054/232
Average Per Day 30 73 68
Vehicle Releases 5 5 11
*Homeless Activity tracking requires additional manual inputs; the actual number of associated incidents will typically be higher than the reported number. *The Larceny Investigation category reflects only those incidents where an investigation is conducted and a case report is generated. The actual number of larcenies is considerably higher.

FISCAL IMPACT
There is no fiscal impact on the General Fund
300
Item 14.

AREA 1
Violent Crimes:
-1 Felony Assault with a Deadly Weapon (not a Firearm)
-2 Misdemeanor Child Abuse
Burglaries / Other Larceny:
-4 Business Burglaries (Shoplifting)
-1 Business Burglary
AREA 2
Violent Crimes:
-1 Felony Assault with a Deadly Weapon (not a Firearm)
-1 Misdemeanor Domestic Violence
Burglaries / Other Larceny:
-2 Business Burglaries (Shoplifting)
-1 Business Burglary (Outbuilding)
04/01/2023 - 04/30/2023
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Item 14.

Area 1 Monthly Report
March 2023
Neighborhood Watch:

ELKS HILL:
 No updated activity.

SONORA KNOWLES:
 No updated activity.

Cases For discussion:
23-288- On 3/11/2023 at about 1745 hours, Officers were dispatched to a fire underneath a downtown business beside a creek. During the investigation, Officers discovered a transient male, 37-year-old William Vannortwick, yelling for help to be rescued from the rushing creek.

Responders and fire personable had to cut a hole in the business floor to rescue Vannortwick.

Vannortwick admitted to crawling down the creek and underneath the business where he started a warming fire that got out of control and caused some damage to the business.

Vannortwick was arrested for causing an unpermitted fire to get out of control, causing property damage.
23-295- On 3/13/2023 at 0206 hours, an Officer was dispatched to a possibly intoxicated male subject in a vehicle, and the engine was revving. The Officer contacted the driver, identified as 32-year-old Groveland resident Garrett Maxwell. Maxwell submitted to, and failed Field Sobriety Testing and was arrested for DUI. A subsequent search of the vehicle revealed the finding of a loaded and non-serialized/unregistered “Polymer 80” type semiautomatic handgun concealed within the vehicle. Maxwell was arrested for additional charges of possession of the concealed and loaded handgun within the vehicle.

Recruitments:
 3 Full-time Police Officers
 1 Full-time Dispatcher
Training:
 One Dispatcher attended Records training
 One Officer attended Crisis Intervention Training
 One Corporal attended Social Media Warrant writing training  One Dispatcher attended NIBRS training
 One Command Staff member attended California Police Chief’s Association training  One Officer attended tactical patrol rifle training
Range:
 Quarterly range training will be conducted in the following month of April.

Dispatch:
 One part-time dispatcher in training; one full-time vacancy. Testing is scheduled for April

12. Respectfully Submitted,
Sgt. Chris Johnson
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Area 2 Monthly Report
April 2023
Neighborhood Watch:

MYERS HILL:
 No updated activity.

NORTH STEWART:
 No updated activity.

HIGHLAND VIEW:
 No updated activity
Case(s) For discussion:
23-433—On April 21, 2023, at approximately 7:00 pm, Sonora PD officers were dispatched to an elder abuse call. The 82-year-old victim reported an unknown female knocked on the front door of his residence and asked him for money. The victim reached for his wallet and removed a small amount of cash to give to the female. The female took the money, grabbed the victim’s wallet, and ran off in an unknown direction. The suspect has not been identified; however, this is an ongoing investigation.
23-454—On April 27, 2023, at approximately 7:00 pm, while on routine patrol at Rotary Park, a Sonora PD officer identified a vehicle belonging to an individual with an active Parolee at Large (PAL) warrant. The officer contacted the individual associated with the warrant and took him into custody.

Field Training Program:
 One part-time Community Service Officer in training.

Investigations:
23-381—Sonora PD detective closed unlawful sex with a minor case. The victim stated she met the suspect while visiting Sonora with her family. At the time of the crime, the victim said she was 16, and the suspect was 20. The suspect was identified, and a criminal complaint was sent to the DA’s office.

Property and Evidence:
 The property room is undergoing an internal audit and reorganization. This laborintensive effort will ensure accountability and compliance with state guidelines.

Fleet:
 One new patrol vehicle was assigned to an officer.
 One patrol vehicle was removed from service and assigned to the vehicle pool.

Reserves/Volunteers:
 No updated activity
Respectfully Submitted,
Sgt. Eric Nygard
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Item 14.

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 15, 2023
TO: City Council Members
FROM: Mike Lagomarsino, Public Works Supervisor
SUBJECT: Public Works Department Report for April 2023

RECOMMENDATION
Receive the Public Works Department Report for April 2023

DISCUSSION
For the month of April 2023, the City of Sonora Public Works Department performed the following activities:

Events
 Deployed changeable message boards for advance warning of pedestrians for the Home and Garden show at the Fairgrounds.
 Placed banners above Washington Street for upcoming events.

Streets
 Made repairs to sink hole on Stewart Street.
 Excavated and backfilled large sinkhole on Ponderosa Drive.  Made repairs to eroded section of road on Bradford Street.  Made repairs to damaged stop sign on Gold St @ Washington St.  Spent several days potholing City Streets.
 Responded to big rig accident on Mono Way which required removal of large boulders from roadway.
 Loaded and hauled two truckloads of brush in City right of way by the Firewise Committee on Arbona circle.
 Started annual early morning roadside weed spraying.
 Installed 25 Chamber of Commerce banners on City streetlight poles.

Facilities
 Ran cat 6 cable in attic for internet connection at Sonora Police Department and mounted router.
 Made repairs to urinal at Opera Hall.
 Cleaned security camera lenses at Sonora Police Department.  Installed window blinds in office space at Farmers Market facility.  Ran cable for antenna from roof to office for scanner at Public Works.  Serviced all Swamp coolers on City facilities.

Parks/Landscapes/Parking Lots
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 Charged irrigation and checked all sprinklers at Rotary Park.  Camera and cleared toilet drain in restroom at Rotary Park.  Graffiti removal in Rotary Park ball field dugouts.
 Planted trees and shrubs in planters at the Terzich Parking Garage.  Flushed plugged culverts on Dragoon Trail following flooding event.  Inspected, repaired, and charged irrigations in all City Landscapes.  Pressure wash stairs in the Terzich Parking Lot.
 Pruned and weed wacked the Columbia Way landscape island.

Storm Drains
 Fabricated new storm drain grate for inlet on Green Street.

Cemeteries
 Charged irrigation system and checked all valves and sprinklers for proper function for irrigating season.
 Patched roads at Mt Shadow following storm damage.
 Performed annual weed spraying at Mountain Shadow and Old City Cemetery.  Daily-Check messages at Mountain Shadow and returned calls as needed.  Daily-Cleaned irrigation filters during irrigation season.  Marked out plots as requested by Funeral Home.
 Set headstones as requested by Funeral Home.
 Mowed and edged lawns weekly.
 Weed wacked around headstones as needed.

Miscellaneous
Burned accumulated brush pile on Southgate drive. Daily-unlock, and service all public restrooms. Garbage collection twice a week in all City parking lots, landscapes, and parks.

Monthly fleet vehicle inspections. Twice weekly- Run street sweeper early morning on rotating street schedule throughout the City.

FISCAL IMPACT
None
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