Agenda packet, regular meeting — Sonora City Council, June 16, 2025

Mission Statement: To foster a safe, vibrant, and prosperous community that enhances the quality of life for all
Vision Statement: With leadership and integrity, the City of Sonora commits to excellent service through collaboration and innovation

CITY OF SONORA
City Council Regular Meeting
Agenda
Monday, June 16, 2025
5:00 PM
NOTICE IS HEREBY GIVEN that the Sonora City Council will have their regular meeting on June 16, 2025 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 citizens who wish to provide public comment during the meeting will be invited to do so by the Mayor.

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].

Public Access Audio and Video Live Streaming
The Public will not have access to give public comments via public access audio and video live streaming; they are available for audio and visual only; and can be accessed via our website at www.sonoraca.com.

Remote viewing of the meeting via live streaming is provided to members of the public as a courtesy. If the live streaming connection malfunctions for any reason and no Council Members are attending via teleconference, the City Council will continue the public meeting in Chambers without remote access.

CITY COUNCIL appreciates your interest and encourages participation. Regularly scheduled meetings are held on the 1st and 3rd Monday of each month.

The numerical order of the items on this agenda is for convenience of reference. Items may be taken out of order upon request of the Mayor or Council Members. All questions shall be directed to the Mayor who, at their discretion, will refer to Staff.
___________________________________________________________________________________________ Mayor Ann Segerstrom
Vice Mayor Andy Merrill
Council Members Bess Levine, Stephen Opie, Mark Plummer City Administrator Melissa Eads
City Attorney Douglas White
___________________________________________________________________________________________ 1 Mission Statement: To foster a safe, vibrant, and prosperous community that enhances the quality of life for all
Vision Statement: With leadership and integrity, the City of Sonora commits to excellent service through collaboration and innovation
OPEN SESSION - 5:00 PM

CALL TO ORDER

1. PLEDGE OF ALLEGIANCE

2. ROLL CALL

3. CITY CLERK’S REPORT ON AGENDA POSTING

4. APPROVAL OF THE AGENDA

5. 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.

6. 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.

A. Consider Approval of Prequalified On-Call Construction Contractors to Augment City Staff in Various Areas of Construction; Carlye Buchholz, City Engineer.

B. Consider Approval of the Dewberry Engineers Inc. Team (Dewberry) Scope and Fee to Continue to Provide City Engineer Services for Fiscal Year 2025/2026 and Approve Task Order No. 26-1, in the amount of $350,000; Mike Pugh, City Engineer.

C. Consider Approval of the Dewberry Engineers Inc. Team (Dewberry) to Perform Design and Engineering Services for Street Repairs and Retaining Wall Replacement at 94 Snell Street and Approve Task Order No. 26-2, not to exceed $43,925; Mike Pugh, City Engineer.

D. Waive the Second Reading, Read by Title Only, and Approve Ordinance No. 904, a Text Amendment of Title 12 of the Sonora Municipal Code, Amending Chapter 12.16, Use of Sidewalks for Business. Review and Consider Acceptance of City of Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines; Tyler Summersett, Community Development Director.

E. Waive the Second Reading, Read by Title Only, and Approve Ordinance No. 906, Approval and Adoption of the 2025 Fire Hazard Severity Zone Map as Recommended by the California State Fire Marshal; Gary Carlson, Interim Fire Chief.
2 Mission Statement: To foster a safe, vibrant, and prosperous community that enhances the quality of life for all
Vision Statement: With leadership and integrity, the City of Sonora commits to excellent service through collaboration and innovation

7. NEW BUSINESS
A. Consider Approval of a Proclamation Recognizing the Month of June as Pride Month in the City of Sonora; Andy Merrill, Vice Mayor.

B. Consider Approval and Award to Sinclair General Engineering Construction Inc. for the Woods Creek Park Pickleball Court Construction Project in the Amount of $175,800 and Authorize the City Administrator to Sign the Construction Agreement and All Related Project Documents; Tyler Summersett, Community Development Director.

8. PUBLIC HEARINGS
A. Consider Adoption of Resolution No. 06-16-2025-A Establishing the FY25/26 GANN Appropriations Limit for the City of Sonora; Chris Gorsky; Administrative Services Director.

B. Receive a Report Regarding the Implementation of Assembly Bill 2561 (AB 2561) - Local Public Employees Vacant Positions; Chris Gorsky, Assistant City Administrator C. Review and Adopt the Proposed Fiscal Year 2025/26 Operating Budget and Adopt Resolution No. 06-16- 2025-B, Including any Council Approved Supplemental Requests; Melissa Eads, City Administrator, Chris Gorsky, Assistant City Administrator.

9. COUNCIL MEMBER REPORTS

10. ADJOURNMENT
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk 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

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2024
TO: Honorable Mayor and Members of the City Council
FROM: Carlye Buchholz, P.E., P.L.S., City Engineer
SUBJECT: On-Call Construction Services Selection
RECOMMENDATION:

Consider Approval of Prequalified On-Call Construction Contractors to Augment City Staff in Various Areas of Construction.

BACKGROUND:

Through a Request for Qualifications, the City of Sonora (City) solicited responses from qualified contractors to provide construction and repair services on an on-call, as-needed basis to supplement City staff. Typical work anticipated under this contract will be similar in nature to, but may not be limited to, the items listed below:
 Emergency Response and Repairs
 Flood Management and Erosion Control
 Building Repair, Restoration, and Remodeling
 Vegetation Management and Debris Removal
 Roadside Spraying/Weed Abatement
 Creek Clearing
 Traffic Signal Maintenance
 Traffic Control Services
 Slurry Seals, Microsurfacing, and Cape Seals
 Roadway and Parking Lot Surface Patching and
Paving
 Concrete Curb, Gutter, Sidewalk, and Flatwork
Installation
 Traffic Striping and Pavement Marking Installation
 Storm Drain Infrastructure Repair/Replacement
 Storm Drain Culvert Repair/Replacement
 Utility Locating, CCTV Inspection, and Potholing
 Roofing
 Interior/Exterior Painting
 HVAC Repair/Replacement
 Demolition and Debris Removal
 Winter Roadway Maintenance
 Homeless Encampment Debris Removal and
Support Services
 Curb, Gutter, Sidewalk, and Misc. Concrete
Maintenance and Repair
 Curb, Gutter, Sidewalk, Misc. Concrete and
Pavement Inspection
 Trail Construction and Maintenance
The contract for these prequalified contractors will be effective through June 30, 2027, with the City reserving the option to extend the period of services for two additional one-year terms through June 30, 2029 4 Item A.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DISCUSSION / ANALYSIS:

In response to the Request for Qualifications, the City received submissions and selected twenty (20) qualified contractors for the On-Call Construction Services pre-qualified list. The contractors selected are as follows:
 360 Pipeline Inspections
 Alley Tree and Landscape, Inc.
 AP Traffic Services, Inc.
 Banks Glass
 Bear Electric Solutions, LLC
 California Bat Exclusion
 California Comfort
 Easy Street Gravel Road Repair, LLC
 Fender Construction, Inc.
 George Reed, Inc.
 G. Hedgecock, Inc.
 Lingley Enterprises
 Nate’s Tree Service, Inc.
 Njirich and Sons, Inc.
 Precision Concrete Cutting
 Sierra Mountain Construction, Inc.
 T-N-T Paving & Excavating
 Trailscape, Inc.
 United Pavement Maintenance
 Valley Slurry Seal International
FISCAL IMPACT:

Establishing a prequalified contractors list for On-Call Construction Services will lead to more efficient procurement, reduced administrative costs, improved cost control through consistent pricing, and expedited project delivery.

ATTACHMENTS:

No attachments.

CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Infrastructure and Engineering, Public Safety and Disaster Preparedness, Economic Development/Growth and General Plan, Homelessness Issues 5 Item A.

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Melissa Eads, City Administrator
SUBJECT: Consider Approval for the Dewberry Engineers Inc. Team (Dewberry) Scope and Fee to Continue to Provide City Engineer Services for Fiscal Year 2025/2026 and Approve Task Order No. 26-1 in the Amount of $350,000

RECOMMENDATION
Consider Approval for the Dewberry Engineers Inc. Team (Dewberry) Scope and Fee to Continue to Provide City Engineer Services for Fiscal Year 2025/2026 and Approve Task Order No. 26-1 in the Amount of $350,000.

DISCUSSION
The Dewberry Engineers Inc. team (Dewberry) has been providing City Engineer Services since January 2024 under Task Order 25-1 that expires at the end of this fiscal year (June 30, 2024). In order for Dewberry to continue for Fiscal Year 2025 / 2026 a new task order must be initiated,
Dewberry will provide City Engineer Services for the City of Sonora per their existing three-year City of Sonora contract with two (2) 1-year optional extensions executed on December 19, 2023. The scope of work to be provided is outlined in the following bullet items:

1. Provide project management services including evaluation, programming, designing, and construction oversight of capital projects. Prepare reviews and present staff reports and City engineering documents and reports on various projects and programs and attend City Council meetings as necessary.

2. Develop and manage the City's Capital Improvement Program and participate in initiating all capital improvement projects and programs, including defining project scope, determining project budget, and locating financial resources

3. Assist in the development and oversee consultant requests for proposals and/or construction bids including advertising, evaluating proposals / bids, recommending project award, negotiating, and administrating contracts.

4. Provide oversight of Federal and Local funded projects

5. Identifying grant funding opportunities

6. Represent the City within the community and with outside agencies.

7. Ensure City compliance with all Federal, State, County, and local laws and regulations including monitoring and make recommendations in relation to changes in laws, regulations, and technology that may affect City operations; implement policy and procedure changes as required.
6 Item B.

8. Provide emergency response services in times of infrastructure failure, unusual weather, and other disasters such as flooding, earthquake, fire, etc.

9. Provide utility interface as necessary with TUD, PG&E, cable, and other utility companies.

FISCAL IMPACT
The budget for City Engineer Services for each fiscal year, FY 2025 / 2026 is $350,000. Work under this task order is authorized through the approved annual City Budget via specific task orders.

ATTACHMENTS:

Task Order No. 26-1 Fiscal Year 2025/ 2026 City Engineer Services CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Infrastructure and Engineering, Public Safety and Disaster Preparedness, Economic Development/Growth and General Plan, Homelessness Issues, Staffing - Salary, Benefits, Training, and Retention 7 Item B.

Page 1 of 2 ends

June 16, 2025
City of Sonora
Attn: Ms. Melissa Eads
City Administrator
94 N. Washington Street
Sonora, CA 95370
Subject: Task Order No. 26-1 Fiscal Year 2025/ 2026 City Engineer Services Dear Ms. Eads,
Thank you for the opportunity to prepare this Task Order to provide City Engineer Services to the City of Sonora.

Understanding:

The Dewberry team (Dewberry) will provide City Engineer Services for the City of Sonora per a three-year contract with two (2) 1-year optional extensions executed on December 19, 2023.

Work under this contract is authorized through the approved annual City Budget via specific task orders.

This task order formally authorizes Dewberry to provide City Engineer services for FY 25/26.

Scope of Work:

The following is a summary of duties that may be requested by the City Administrator and / or Community Development Director. Management of this task order requires regular communication between the Dewberry Team and the City to ensure priority tasks are being delivered within the fiscal constraints of this task order.

The scope outline below is not intended to represent the entire scope of work for this task order but rather a substantial list of tasks identified by the City.

4. Provide oversight of Federal and Local funded projects.

5. Identifying grant funding opportunities

6. Represent the City within the community and with outside agencies.

8 Item B.
9 Item B.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Melissa Eads, City Administrator
SUBJECT: Consider Approval of the Dewberry Engineers Inc. Team (Dewberry) to Perform Design and Engineering Services for Street Repairs and Retaining Wall Replacement at 94 Snell Street and Approve Task Order No. 26-2
RECOMMENDATION:

Consider Approval of the Dewberry Engineers Inc. Team (Dewberry) to Perform Design and Engineering Services for Street Repairs and Retaining Wall Replacement at 94 Snell Street and Approve Task Order No. 26-2, not to exceed $43,925.

BACKGROUND:

The existing stacked rock retaining wall at 94 Snell
Street is failing, causing the roadway at this location to settle. The settled portion of the road is directly in
front of 94 Snell Street and has a potential of causing vehicles to drift off the road and over the wall and
potentially hitting the house.

As a temporary measure, the Public Works
maintenance staff has installed delineators to keep
vehicles away from the edge of the road. Permanent
repairs, however, are needed to ensure vehicle and
pedestrian safety on this stretch of road. These repairs include replacing the existing staked rock retaining
wall, with an engineered concrete retaining wall, the
installation of pedestrian handrailing at the top of the wall, and the reconstruction of the approximately 100
feet of roadway.
10 Item C.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DISCUSSION / ANALYSIS:

To make the necessary repairs, a set of construction documents are needed to solicit construction bids, select a contractor, and perform the construction work. Under the proposed scope of work in Task Order 26-2, Dewberry will provide the following services:

1. Perform field topographic and boundary (right of way) survey for the project area

2. Prepare a project base map

3. Prepare the project plans specifications and estimate (PS&E).

4. Prepare a Notice of Exemption (NOE) and Categorical Exclusion (CE) Memo

5. Submit the 90% complete PS&E package to the City of Sonora for review

6. Prepare the final PS&E for construction

7. Provide bidding and construction support services.

FISCAL IMPACT:

The estimated cost for engineering, right of way, and environmental services is $43,925. The estimated cost for construction is $160,000. This work will be funded through the General Fund.

ATTACHMENTS:

Task Order No. 26-2 Snell Street Retaining Wall Replacement and Road Reconstruction Design Services CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Infrastructure and Engineering, Public Safety and Disaster Preparedness 11 Item C.

Page 1 of 2 ends

June 16, 2025
City of Sonora
Attn: Ms. Melisa Eads
94 N. Washington Street
Sonora, CA 95370
Subject: Task Order #26-2 94 Snell Street Retaining Wall Replacement and Road Reconstruction Design Services
Dear Ms. Eads,
Thank you for the opportunity to prepare Task Order 26-2 to provide engineering services for the replacement of the stacked rock retaining wall at 94 Snell Street and the reconstruction of the adjacent roadway.

Understanding:

Under Dewberry Engineers City Engineering Services Contract for the City of Sonora, Dewberry will provide the engineering services needed to prepare the design and construction documents (Plans, Specifications, and Estimate) for the replacement of the stacked rock retaining wall at 94 Snell Street and the reconstruction of the adjacent roadway.

Dewberry will prepare the plans, specifications, and engineer’s estimate in Caltrans format using the Caltrans 2024 Standard Specifications and Standard Plans.

Scope of Work:

The following is a summary of duties that the Dewberry Team will provide to the City of Sonora for this project:

1. Perform field topographic and boundary (right of way) survey for the project area.

2. Prepare a project base map.

3. Prepare the project plans specifications and estimate (PS&E). The anticipated plans include:
• Title Sheet
• Layout Sheet
• Construction Details Sheet 1
• Construction Details Sheet 2
• Construction Staging and Traffic Handling Sheet

4. Prepare a Notice of Exemption (NOE) and Categorical Exclusion (CE) Memo to clear the project for construction.

5. Submit the 90% complete PS&E package to the City of Sonora for review.

6. Prepare the final PS&E for construction.

7. Provide bidding and construction support services.

12 Item C.
13 Item C.

CITY COUNCIL AGENDA REPORT

C I T Y

H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: April 21, 2024
TO: Honorable Mayor and Members of the City Council
FROM: Tyler Summersett, Community Development Director
SUBJECT: Consider Waiving the Second Reading of Ordinance No 904, a Text Amendment of Title 12 of the Sonora Municipal Code, Amending Chapter 12.16, Use of Sidewalks for Business.

RECOMMENDATION:

Waive the Second Reading of Ordinance No 904, a Text Amendment of Title 12 of the Sonora Municipal Code, Amending Chapter 12.16, Use of Sidewalks for Business. Review and Consider Acceptance of City of Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines.

BACKGROUND:

On April 21, 2025, Staff presented Ordinance 904, a text amendment of Title 12 of the Sonora Municipal Code to City Council for consideration. Also, part of this presentation was a request to adopt the Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines (which was passed). Lastly, an agreement for use of City Right of Way was presented alongside some potential costs for administering these permits. There was uncertainty surrounding the appropriate fee and staff committed to doing some additional research and bringing this piece back to the City Council for consideration.

DISCUSSION / ANALYSIS:

A second reading of the ordinance will codify changes to Title 12 of the Sonora Municipal Code guiding use of sidewalks for business activities, outdoor dining, use of city right of way and other activities in public spaces.

Adoption of the ordinance will allow staff to begin managing activities on City sidewalks, streets and spaces more effectively, even without a cost recovery fee in place.

FISCAL IMPACT:

No fees adopted as part of this program at this point. Staff will bring costs for City Council to consider at a future meeting.
14 Item D.

CITY COUNCIL AGENDA REPORT

C I T Y

H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP ATTACHMENTS:

Attachment A- Ordinance 904
CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Economic Development/Growth and General Plan 15 Item D.

THE CITY COUNCIL

OF THE CITY OF SONORA
ORDINANCE NO. 904

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SONORA REPEALING AND REPLACING CHAPTER 12.16, USE OF SIDEWALKS FOR BUSINESS, OF TITLE 12, STREETS AND SIDEWALKS, OF THE SONORA MUNICIPAL CODE TO REVISE REGULATIONS FOR USE OF THE CITY’S PUBLIC RIGHT-OF-WAY.

WHEREAS, the City of Sonora (the “City”) adopted Title 12 of the Sonora Municipal Code to allow use of public sidewalks for private use subject to certain requirements; and WHEREAS, the City recognizes that outdoor uses such as dining within the City right-of-way pose special issues of equitable use of public space and community health and safety concerns and therefore warrant additional permitting to ensure continued public use within health and safety provisions; and, WHEREAS, on December 2, 2013, the City of Sonora adopted the Vision Sonora plan which, among other goals, aims to create downtown public spaces and networks of pedestrian oriented streets that can be connected to event spaces; and
WHEREAS, event spaces include the construction of small gathering spaces including “parklets” that may convert parking spaces into seating/dining areas in front of business; and WHEREAS, parklets and outdoor use areas create more space for pedestrian activity and increase foot traffic and revenue for local businesses, especially those that offer outdoor dining; and WHEREAS, parklets and outdoor use areas provide aesthetic elements to the streetscape and improve the overall quality of life for Sonora residents and tourists; and WHEREAS, based upon the economic benefits and additional sales tax to be generated with the expansion of business with outdoor dining and retail display space, a streamlined permitting process is necessary to facilitate the goals and objectives of Vision of Sonora; and WHEREAS, the City derives significant revenue from the collection of sales tax, which enables the City to provide critical services; and
WHEREAS, the City wants to ensure long-term financial viability and facilitate economic development and tourism; and
WHEREAS, the City recognizes the importance of the tourism industry to the City due to its scenic beauty, rich Gold Rush History, and proximity to Yosemite National Park; and WHEREAS, this Ordinance is consistent with the actions, goals, objectives, policies, and programs of the City of Sonora General Plan and incorporating provisions to allow permanent outdoor uses, such as dining in the public right-of-way, responds to the preference of the community while protecting residents from safety hazards and maintaining a standard consistent with existing aesthetics. 16 Item D.

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

SECTION 1. AMENDMENT. Chapter 12.16, Use of Sidewalks For Business, of Title 12, Streets and Sidewalks, of the Sonora Municipal Code shall be amended to read as follows:

Chapter 12.16
Use of Sidewalks
Sections:

12.16.010 Purpose and Intent.

12.16.015 Definitions.

12.16.020 Width of Sidewalk; Pedestrian Traffic.

12.16.030 Space for Pedestrian Traffic Required.

12.16.040 Removal of Display by Chief of Police.

12.16.050 Liability Insurance.

12.16.060 Merchant Required to Clean Sidewalk.

12.16.070 Review Process

12.16.080 Encroachment Permit.

12.16.090 License Terms and Renewal

12.16.100 Enforcement
NOTES
For statutory provisions authorizing cities to prevent encroachment and obstruction of city streets, see Gov. Code § 38775.

12.16.010 Purpose and Intent
The purpose of this chapter is to establish regulations allowing limited dining and commercial displays to encroach into the public right-of-way as an ancillary component of an adjacent primary business which is located on private property. It is intended that such outdoor dining and displays shall not unduly restrict public access or utilize a design that detracts from the image and appearance of the surrounding area.

Upon approval of an encroachment permit application, the merchants of the City may use the sidewalks of the City as provided and regulated in accordance with the City of Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines adopted by Resolution.

Right-of-way and parklet uses include those permitted in the Tourist and Administrative, Commercial, General Commercial, and Planned Development zones. Examples include, but are not limited to, display, sale of merchandise, outdoor dining, pop-up shops, A-frames, decorations, art installations, outdoor music, outdoor landscape planters, commodities for sale, and similar uses. Each place of business displaying and selling in front of the business shall comply with the City of Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines y, and such further rules and regulations as may be made by the City Council for the protection of the public by resolution, from time to time. (Ord. 339 § 1(b), 1964.)

12.16.015 Definitions.

For the purposes of this Chapter, the following words or phrases shall have the following meanings:
17 Item D.

1. “Qualifying Business” means any business establishment that will operate both indoors and outdoors in compliance with local and State regulations.

2. “Encroachment” means the temporary or permanent nonexclusive use of a public right-of-way in such a manner as to prevent, obstruct, or interfere with its normal use as a vehicular and pedestrian way, or to impair safe sight distances for the operation of motor vehicles.

3. “Encroachment Permit” means any permit issued by the Community Development Director to a qualifying business operating in the building adjacent to the public right-of-way where services are occurring.

4. “Parklet” means a fixed encroachment place in the curbside parking space that is used principally for commercial activity under an encroachment permit during business hours.

5. “Public right-of-way” means the surface of and the space above and below any street, road, highway, freeway, bridge, lane, path, alley, court, sidewalk, parkway, drive, or right-of-way or easement primarily dedicated to travel, now or hereafter existing within the City.

12.16.020 Encroachment Permit
A. An encroachment permit must be obtained from the City before any encroachment may occur on a City public right-of-way.

B. When filing an application for an encroachment permit, a non-refundable fee shall be paid for the purpose of defraying the costs incidental to processing the application. Monthly license fees shall also apply to approved encroachment permits for parklet or sidewalk dining. The fees shall be established by City Council resolution.

C. The encroachment permit is valid for a period of one year unless a longer duration is specified in a separate agreement. Thereafter, the Community Development Director may renew the permit for additional periods following review. If the Community Development Director considers added or revised conditions desirable, such new conditions may be imposed on the renewed encroachment permit. The City reserves the right to temporarily suspend any encroachment permit issued under this chapter because of anticipated or actual conflicts in the use of sidewalk areas due to street repairs, parades, festivals, and other similar events.

D. Any encroachment permit issued pursuant to this chapter is non-transferable. Only the qualifying business for which the encroachment permit was issued shall be permitted to operate under the encroachment permit.

E. Encroachment permits issued under this chapter are subject to the provisions of this chapter, any resolutions specified in this chapter, and the conditions set forth in the encroachment permit.

12.16.030 Width Of Sidewalk; Pedestrian Traffic
No more than one-third the width of the sidewalk shall be utilized for display and sale of merchandise on any City sidewalk. No more than one half of the sidewalk shall be utilized for outdoor dining on any City sidewalk, where at least 8 feet exists between face of curb and storefront. There shall be left at all times at least four feet of width of such sidewalk for use by pedestrian traffic; provided, that, if any such sidewalk is at any place five feet or less in width, no part of such sidewalk shall be used for any display or 18 Item D.
sale of merchandise, or be obstructed in any other manner as prohibited in Chapter 8.20, Nuisances, of this Code. At all times, adequate space shall be left in the sidewalk area at any place of business for pedestrian travel on such sidewalk so that pedestrians are not forced to walk on the street for lack of sidewalk space for pedestrian traffic.
(Ord. 339 § 1(c), 1964.)

12.16.040 Removal Of Display By Chief Of Police
If, at any time, in the judgment of the Community Development Director, and/or Chief of police, there is not enough space on such sidewalk for the number and volume of pedestrian traffic thereon due to the presence of display of merchandise on such sidewalk, the Community Development Director and/or Chief of police will forthwith cause the removal of sufficient or all of such display of merchandise and business fixtures or furniture used therefor to make adequate space for such pedestrian travel on any such sidewalk.
(Ord. 339 § 1(e), 1964.)

12.16.050 Liability Insurance Requirements
A. The permittee shall be responsible for any and all claims and liabilities for damages caused by any use permitted in this chapter or caused by permittee's failure to perform their obligations under the encroachment permit. In the event any such claim or liability for damages is made against or imposed upon the City or any department, officer, employee, volunteer, or agent thereof, the permittee shall, by acceptance of the encroachment permit, agree to defend, indemnify and hold each of them harmless from any such claim or liability.

The permittee must, at permittee’s expense, provide and keep in force during the life of the encroachment permit a policy of comprehensive general liability and worker's compensation insurance, as well as the necessary endorsements specified by the City, in the amounts specified in the encroachment permit. Permittee’s insurance must provide coverage for personal injury, including accidental death, as well as liability for property damage, which may arise in any way out of the exercise of the rights granted by the encroachment permit.

The policy of insurance shall name the City, its agents, officers, employees, and volunteers as additional insureds and shall be in an amount to be determined by the City based upon the nature and extent of liability exposure to the City, its officers, agents, employees, and volunteers after evaluating the nature and extent of the use pursuant to the encroachment permit granted under this chapter.

B. The policy of insurance so provided shall contain a contractual liability endorsement covering the liability assumed by the permittee by the terms of the encroachment permit and shall contain a provision that such policy may not be cancelled except after ten days' notice in writing to the Community Development Director.

1. C. A copy of the policy or certificate of insurance evidencing the insurance coverage shall be filed with the City Clerk.
(Ord. 339 § 1(f), 1964.)

12.16.060 Requirement To Clean Right-of-Way
All refuse, waste, litter and garbage occasioned by or resulting from the use of a City right-of-way pursuant to an encroachment permit under this chapter shall be cleaned up by the permittee daily. 19 Item D.
(Ord. 339 § 1(h), 1964.)

12.16.070 Review process.

A. Review Authority.

1. The Community Development Director shall consider any application submitted for an encroachment permit under this chapter and may approve or deny the application in accordance with the City of Sonora Outdoor Use Encroachment Permit Development Standards and Design Guidelines. The Community Development Director may issue an encroachment permit on any terms the Community Development Director deems necessary to protect public health, safety, and welfare. Applications for a Parklet will have a more significant impact on the aesthetics of the community and shall be initially reviewed and approved by the Planning Commission. Applications should include a diagram or illustration of the proposed use of City right of way with sufficient detail for the Community Development Director to determine the proposed encroachment is consistent with design guidelines and this ordinance. Submittals, at a minimum, should identify the sidewalk width in front of the business, proposed improvements with length and widths, any existing barriers such as City placed benches or trash cans or posts supporting a second story balcony/floor. The submittal needs to indicate whether the request is for daily removal of the items placed in City right or way or are to remain for the duration of the encroachment period. If multiple designs are proposed throughout the year, this should be stipulated.

B. Conditions of Approval. Any approved encroachment permit may impose reasonable conditions of approval to ensure that outdoor dining and display areas operate in a manner that is not detrimental to the public health, safety and welfare; are consistent with all applicable codes, policies and Outdoor Use Encroachment Permit Development Standards and Guidelines; and enhance the image, appearance and vitality of the area in which the use is located. This includes but is not limited to authority to regulate the design, layout, materials, colors, quality and appearance of outside dining and display areas; to require security deposits, insurance and other reasonable financial guarantees; and to prescribe operating terms which the permittee must follow.

C. Appeal.

1. The decision of the Community Development Director may be appealed to the Planning Commission.

2. The decision of the Planning Commission may be appealed to the City Council.

3. The above decisions must be appealed in writing to the City Clerk’s Office within 10 days after the decision is made.

D. Fees. When requesting an appeal, a non-refundable fee shall be paid for the purpose of defraying the costs incidental to the proceedings. The fees shall be determined by the City Council and adopted by resolution which may be amended from time to time.

12.16.090. License Terms and Renewal.

A license agreement for outdoor dining or public right of way use may be required subject to the approval of the City Administrator.
20 Item D.

12.16.100 Enforcement.

A. Penalties. Any violation of this chapter will be administered in accordance with Chapter 1.08.010 of the Sonora Municipal Code. In addition, the City may seek civil remedies for any violation including, but not limited to, the recovery of reasonable costs for the enforcement and correction of the violation.

B. Revocation. Violation of any of provisions of this chapter, the standards in this code, or any of the conditions imposed under Chapter 1.08.10 shall be grounds for revocation of the encroachment permit.

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 and shall continue to be in full force and effect.

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 April 21, 2025, and passed and adopted as Ordinance No. 904 at a regular meeting of the City Council held on April 5, 2025, by the following vote:

AYES: __________________________________________
NOES: __________________________________________

ABSENT OR ABSTAIN: _______________________________

____________________________________
Ann Segerstrom, Mayor, City of Sonora
ATTEST: ________________________________
Tracy Skelly, City Clerk, City of Sonora
Approved as to Form:
__________________________________
Douglas L. White, City Attorney
Publish: The Union Democrat, Sonora
____________________, 2025
21 Item D.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Gary Carlson, Interim/Acting Fire Chief
SUBJECT: Ordinance No. 906- Fire Hazard Severity Zone Map RECOMMENDATION:

Waive the Second Reading, Read by Title Only, and Approve Ordinance No. 906, Approval and Adoption of the 2025 Fire Hazard Severity Zone Map as Recommended by the California State Fire Marshal.

BACKGROUND:

Government Code Section 51178 requires the California State Fire Marshal to identify and recommend areas within the state as moderate, high, or very high fire hazard severity zones based on consistent statewide criteria. On March 10, 2025, the City received the 2025 Fire Hazard Severity Zone (FHSZ) Map from the State Fire Marshal, identifying designated zones within the City’s jurisdiction.

Government Code Section 51179 requires local agencies to adopt the fire hazard severity zone map designations by ordinance within 120 days of receiving the recommendations from the State Fire Marshal.

DISCUSSION / ANALYSIS:

The City has not reduced or altered the fire hazard severity designations established by the State Fire Marshal, and this adoption is consistent with the model ordinance requirements by the State Fire Marshal. The City finds that the adoption of the map is in the interest of public safety, supports fire prevention and mitigation efforts, and ensures compliance with applicable state law.

FISCAL IMPACT:

There is no immediate fiscal impact associated with the Fire Hazard Severity Zone designation (FHSZ). However, these changes may result in future costs to the city as it evaluates and implements compliance measures aligned with state regulations and fire safety best practices. The scope and scale of the costs will depend on future Council direction, regulatory requirements, and implementation strategies.

ATTACHMENTS:

Attachment A- Fire Hazard Severity Zone Map for the City of Sonora 22 Item E.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP Below is the Cal Fire Hazard Severity Zones Website with additional information:
https://osfm.fire.ca.gov/what-we-do/community-wildfire-preparedness-and-mitigation/fire-hazard-severityzones CORE COUNCIL PRIORITIES:

Public Safety and Disaster Preparedness
23 Item E.

ORDINANCE NO. 906
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SONORA ADOPTING THE 2025 FIRE HAZARD

SEVERITY ZONE MAP AS RECOMMENDED BY THE CALIFORNIA STATE FIRE MARSHAL WHEREAS, Government Code Section 51178 requires the California State Fire Marshal to identify and recommend areas within the state as moderate, high, or very high fire hazard severity zones based on consistent statewide criteria; and
WHEREAS, pursuant to Government Code Section 51179, local agencies are required to adopt the fire hazard severity zone designations within 120 days of receiving the recommendations from the State Fire Marshal; and
WHEREAS, on March 10, 2025, the Sonora Fire Department received the 2025 Fire Hazard Severity Zone (FHSZ) Map from the State Fire Marshal, identifying designated zones within the city’s jurisdiction; and WHEREAS, information regarding the 2025 FHSZ Maps on a state-wide and county-by-county basis is available on the public website of the State Fire Marshal at https://osfm.fire.ca.gov/what-wedo/community-wildfire-preparedness-and-mitigation/fire-hazard-severity-zones ; and WHEREAS, the specific map for the City of Sonora is attached and incorporated herein as Exhibit A; and
WHEREAS, the city finds that adoption of the map is in the interest of public safety, supports fire prevention and mitigation efforts, and ensures compliance with applicable state law; and WHEREAS, the city has not reduced or altered the fire hazard severity designations established by the State Fire Marshal, and this adoption is consistent with the model ordinance requirements by the State Fire Marshal.

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

SECTION 1. ADOPTION of 2025 FHSZ Maps. The 2025 Fire Hazard Severity Zone Map for the City of Sonora, recommended by the California State Fire Marshal for the City’s service area, is adopted without change and incorporated herein as Exhibit A.

SECTION 4. CERTIFICATION OF COUNCIL ADOPTION AND APPROVAL. This Ordinance was introduced at a regular meeting of the City Council held on June 2, 2025, and passed and adopted as Ordinance No. 906 at a regular meeting of the City Council held on June 16, 2025, by the following vote:

AYES: ____________________________________________________________________ NOES: ____________________________________________________________________ ABSENT OR ABSTAIN: ____________________________________________________________________ ____________________________________
Ann Segerstrom, Mayor, City of Sonora
ATTEST:

Tracy Skelly, City Clerk, City of Sonora
Approved as to Form:
__________________________________
Douglas L. White, City Attorney
Publish: The Union Democrat, Sonora
____________________, 2025
25 Item E.
26 Item E.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Andy Merrill, City of Sonora Vice Mayor
SUBJECT: Consider Approval of a Proclamation Recognizing the Month of June as Pride Month in the City of Sonora
RECOMMENDATION:

Consider Approval of a Proclamation Recognizing the Month of June as Pride Month in the City of Sonora.

BACKGROUND:

Each year, the month of June is recognized across the United States as LGBTQ+ Pride Month in commemoration of the 1969 Stonewall Uprising in Manhattan, a pivotal event in the movement for LGBTQ+ rights. Pride Month is both a celebration of the progress made toward equality and a continued call to action to ensure the protection and inclusion of LGBTQ+ individuals in all aspects of civic life.

DISCUSSION / ANALYSIS:

By proclaiming June 2025 as LGBTQ+ Pride Month, the City Council acknowledges the historical and ongoing struggles faced by the LGBTQ+ community and affirms its commitment to fostering a welcoming, inclusive, and equitable environment for all.

The proclamation outlines the values of unity, respect, and equality, and encourages public recognition of the social and economic contributions of LGBTQ+ individuals in Sonora. Furthermore, it supports the rights of community members to peacefully assemble and celebrate through Pride-related events that contribute to the city’s vibrant civic life.

FISCAL IMPACT:

No Fiscal Impact to the General Fund.

ATTACHMENTS:
 Proclamation Recognizing the Month of June as Pride Month. 27 Item A.

A PROCLAMATION

OF THE CITY COUNCIL OF THE CITY OF SONORA

CELEBRATING THE MONTH OF JUNE
AS LGBTQ+ PRIDE MONTH
WHEREAS, the members of the City Council of Sonora do hereby unite in solidarity and common goals to recognize, represent, honor, and celebrate the diversity, culture, civil rights, and liberties of ALL residents of the City of Sonora; and
WHEREAS, this nation was founded on the principle that every individual has infinite dignity and worth, and the City of Sonora calls upon the people of this municipality to embrace this principle and work to eliminate prejudice everywhere it exists; and
WHEREAS, every person should be able to live without fear of prejudice, discrimination, violence, or hatred based on one’s race, gender identity, and/or sexual orientation; and WHEREAS, the City of Sonora recognizes community members of all ages and races who may identify as Lesbian, Gay, Bisexual, Transgender, and/or Queer as a vital part of our society; and who must be protected by the same inalienable rights enshrined in our nation’s Constitution that are enjoyed and shared by all; and
WHEREAS, embracing and respecting our individual expressions of identity as Americans furthers the belief of “E Pluribus Unum,” of standing together with our friends, family, neighbors, community members, and visitors as a united people; and
NOW THEREFORE, BE IT RESOLVED that the City of Sonora hereby recognizes the month of June 2025 as LGBTQ+ Pride Month so that we may further our goals of inclusivity, diversity, equity, and unity in our community.

BE IT FURTHER RESOLVED that the City Council of Sonora encourages and supports the First Amendment rights of our community, and the social and economic benefits of annual Pride events within the City.

IN WITNESS WHEREOF, I have hereunto set my hand and caused the Seal of the City to be affixed this 16th day of June of the year two thousand and twenty-five.

Signed ___________ Attest ___
Ann Segerstrom, Mayor Tracy Skelly, City Clerk
28 Item A.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Tyler Summersett, Community Development Director
SUBJECT: Woods Creek Park Pickleball Court Construction—Bid Award RECOMMENDATION:

Consider Approval and Award to Sinclair General Engineering Construction Inc. for the Woods Creek Park Pickleball Court Construction Project in the Amount of $175,800 and Authorize the City Administrator to Sign the Construction Agreement and All Related Project Documents.

BACKGROUND:

The Per Capita Grant Program originates from the California Drought, Water, Parks, Climate, Costal Protection, and Outdoor Access for All Act of 2018 under Proposition 68. Funds are available for local park rehabilitation, creation, and improvements. Grantees are encouraged to utilize the funds to rehabilitate existing infrastructure and to address deficiencies in neighborhoods lacking access to the outdoors. Projects must be a capital outlay for recreational purposes. Operation, maintenance, and repairs expenses are not eligible. The City’s grant allocation under the Program is $177,952. The City qualifies as a severely disadvantage community (median household income less than 60% of the statewide average) so City matching funds are not required under the grant.

The Woods Creek Park Project originally included improvements to the City owned park facility on Woods Creek Drive. The proposed capital improvements include:

1. Construction of a Basketball Court

2. Removal and replacement of the shade structure

3. New surfacing material under the existing play structure

4. Lighting and benches
The proposed project improvements were discussed with and approved by the City’s assigned OGLS Project Officer prior to consideration by the City Council. Once approved, Staff finalized and submitted the project application to OGLS for review and final approval.

The project was modified in 2024 to build a Pickleball Court in place of a basketball court in recognition of the growing popularity of pickleball (locally and nationally) and the limited number of courts countywide. The other elements of the project items 2-4 above are still eligible for funding, but due to the price of the bid received, it is unlikely to be funded through Proposition 68 program funds. 29 Item B.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DISCUSSION / ANALYSIS:

A task order was given to Dewberry Engineering to finalize the design documents for the project along with the specs for the project in November 2024. This cost the project roughly $32,000 in funding (which is an eligible expense of the grant program).

The project went out to bid on April 7, 2025, with a mandatory pre-bid meeting on site on April 18th and bids due on April 30, 2025. Although nine (9) companies attended the pre-bid meeting, the City only received the following bid:

1. Sinclair General Engineering Construction Inc. $187,800 Sinclair is considered a responsive bidder for the project, having submitted all the required documentation requested. Additionally, the contractor identified cost saving measures for the project which are reflected below:

Project Change Order- Fencing change, project savings $12,000 Total contract cost with Change Order reflected, $175,800 FISCAL IMPACT:
$177,952 in costs for this project are included in the Fiscal Year 2025-2026 budget.

ATTACHMENTS:

Attachment A- Construction Contract
Attachment B- Change Order
CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Economic Development/Growth and General Plan 30 Item B.
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6/11/2025
Tyler Summersett
City of Sonora
[email protected]
25-114 Sonora Pickleball Courts
RE:

ITEM # QTY UNIT PRICE TOTAL
1 1 LS $ (12,000.00) $ (12,000.00)
$ (12,000.00)
Conditions / Clarifications:

Sinclair General Engineering Const., Inc. City of Sonora By: By:

Date: Date:

Cody Butler - Senior Estimator/PM
06/11/25
Tyler Summersett

TOTAL CHANGE ORDER REQUEST

ADDITIONAL CONTRACT DAYS
CHANGE ORDER REQUEST # 1

DESCRIPTION
VE from All Steel Fence
Credit - Fencing Value Engineering - Install 226' LF black bonded PVC 9 gauge core and 8-gauge finish 1 3/4" mesh galvanized chain link fence on black powder coated posts and framework. Install 1 - 4' wide x 8' tall swing gate to match . 1 5/8" SCH40 top & bottom rails - 1 5/8" SCH40 box brace w/ 3/8" truss rod at corners, ends & gate posts - 1 7/8" SCH40 gate frames and 2 3/8" SCH40 Line posts Thank you for the opportunity to furnish this request; to approve please sign, date and return.

Sinclair General Engineering Construction, Inc. • 538 S. 5th Avenue • Oakdale CA 95361 • (209) 847-6100 • CSLB# 818693 144
Item B.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, Administrative Services Director
SUBJECT: Consider Adoption of Resolution 06-16-2025-A, Establishing the FY25/26 GANN Appropriations Limit for the City of Sonora
RECOMMENDATION:

Consider Adoption of Resolution 06-16-2025-A Establishing the FY25/26 GANN Appropriations Limit 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 / ANALYSIS:

Attached for Council consideration is a resolution establishing an appropriations limit for FY 2025/26. 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 3.62%.

In addition, the City may elect to use either the Department of Finance’s annual population percentage change for the City or for the entire County. This year the City’s percentage increase of .25% will be used rather than the County’s percentage decrease of (.11%). Local jurisdictions are allowed to choose whichever factors are most beneficial for them each year.
145
Item A.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP The Calculation of the FY25/26 Gann Appropriations Limit is as follows:

FISCAL IMPACT:

The City’s FY25/26 appropriations funded by tax revenues are within the required GANN Limit.

ATTACHMENTS:
 Resolution 06-16-2025-A Establishing the FY25/26 Appropriations Limit for the City of Sonora.

CORE COUNCIL PRIORITIES:

RESOLUTION 06-16-2025-A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SONORA
ESTABLISHING THE FY 2025/26 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

3.62%; 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 .25%, instead of the County of Tuolumne, a negative (.11%), now, THEREFORE, BE IT RESOLVED, that the formula for determination of the Appropriations Limitation for Fiscal Year 2025/26 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 16th Day of June 2025, by ___________________, who moved its adoption, which motion was duly seconded by ___________________, and the Resolution adopted by the following vote:

AYES: __________________________________________
NOES: __________________________________________
EXCUSED: _______________________________________
APPROVED:
________________________________
Ann Segerstrom, Mayor, City of Sonora
ATTEST:
_______________________________
Tracy Skelly, City Clerk, City of Sonora
% Change in
California per
capita personal
income
% Increase
in City
Population
Appropriation
Factor
2024/25
Appropriations
Limit
2025/26
Appropriations
Limit

3.62% X 0.25% = 1.0388 X $ 56,903,230 = $ 59,111,075
FY 2025/26 Calculation
147
Item A.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, Assistant City Administrator/Finance Director SUBJECT: Implementation of Assembly Bill 2561, Local Public Employees: Vacant Positions RECOMMENDATION:

It is recommended that the City Council receive and file this report regarding the implementation of Assembly Bill 2561 (AB 2561).

BACKGROUND:

On September 22, 2024, Governor Gavin Newsom signed AB 2561 into law, amending the Meyers-Milias-Brown Act (MMBA) by adding Section 3502.3 to the California Government Code. The legislation addresses the issue of high vacancy rates within local public agencies and aims to enhance transparency and collaboration between public agencies and recognized employee organizations concerning recruitment and retention efforts.

DISCUSSION / ANALYSIS:

Key Provisions of AB 2561:

1. Annual Public Hearing Requirement:
o Public agencies are mandated to present the status of vacancies, recruitment, and retention efforts at a public hearing before the governing body at least once per fiscal year. o If the agency adopts an annual or multiyear budget during the fiscal year, the presentation must occur prior to the adoption of the final budget.

2. Employee Organization Participation:
o Recognized employee organizations are entitled to make presentations during the public hearing concerning vacancies and related efforts within their respective bargaining units.

3. Additional Reporting for High Vacancy Rates:
o If vacancies within a single bargaining unit meet or exceed 20% of the total authorized full-time positions, and upon request from the recognized employee organization, the agency must provide:
 The total number of job vacancies and applicants within the bargaining unit.  The average number of days to complete the hiring process from the posting of the position.
 Opportunities to improve compensation and other working conditions. 148
Item B.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP As of the current reporting period, none of the City of Sonora’s recognized bargaining units have vacancy rates exceeding twenty percent (20%) of their total authorized full-time positions. Therefore, the City is not subject to the additional reporting provisions outlined in Government Code Section 3502.3(d) under Assembly Bill 2561.

FISCAL IMPACT:

While AB 2561 does not provide state funding for compliance, the City may incur administrative costs associated with data collection, analysis, and the facilitation of public hearings. These costs are expected to be absorbed within existing departmental budgets; however, staff will monitor and report any significant financial impacts that may arise.

CORE COUNCIL PRIORITIES:

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP DATE: June 16, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Melissa Eads, City Administrator
Chris Gorsky, Assistant City Administrator/Finance Director SUBJECT: Presentation and Approval of the FY2025/26 Operating Budget RECOMMENDATION:

Staff recommends that the City Council review the proposed Fiscal Year 2025/26 Operating Budget and adopt the budget resolution, including any Council-approved supplemental requests.

BACKGROUND:

Each year, the City prepares an annual operating budget that outlines projected revenues and planned expenditures for the upcoming fiscal year. This process involves evaluating departmental needs, aligning spending with City Council goals, and ensuring fiscal sustainability across all City operations.

The FY2025/26 Budget development process began in early 2025 with staff preparing baseline status quo budgets, followed by the submission of supplemental funding requests for consideration. Staff have reviewed all requests in coordination with department heads to ensure alignment with strategic priorities and service delivery needs.

DISCUSSION / ANALYSIS:

The proposed FY2025/26 Operating Budget is a conservative financial plan based on total Citywide revenues of $17.59 million and Citywide expenditures of $15.44 million. Within this framework, the General Fund reflects revenues of $14.36 million and expenditures of $11.97 million, resulting in a projected operating surplus of $2.389 million.

In addition to this operating surplus, there are General Fund fund balance resources of $1.568 million available for use. Combined, these amounts provide total resources of $3.957 million available to fund supplemental requests identified by departments and evaluated by staff. These requests fall outside of the baseline, status quo budget and are intended to support Council priorities such as service enhancements, capital investments, and operational improvements.

At the time of this report, final determination of which supplemental items to fund has not yet been made. Staff will present the full list of requests at the Council meeting for discussion and selection. Items approved by the City Council will be incorporated into the final adopted budget. 150
Item C.

CITY COUNCIL AGENDA REPORT

C I T Y H A L L
CITY OF SONORA 94 N. WASHINGTON STREET, SONORA, CA 95370 P: (209) 532-4541

SERVICE, INNOVATION, INTEGRITY, COLLABORATION, RESPECT, LEADERSHIP FISCAL IMPACT:

The Fiscal Year 2025/26 Budget represents a conservative financial plan with total available resources of $3.957 million. Revenue and expenditure projections have been carefully evaluated to ensure consistency with City Council priorities and the City’s long-term financial sustainability. The budget provides for core municipal services and includes a list of supplemental requests that fall outside the status quo budget. As of the date of this report, the final selection of supplemental items has not been made and will be determined by the City Council during this meeting. No reserves are utilized in this budget, and the plan remains in full compliance with the City’s adopted reserve policies.

ATTACHMENTS:
 FY2025/26 Operating Budget
 List of Supplementary Budget Requests
 Resolution No. 06-16-2025-B
CORE COUNCIL PRIORITIES:

City of Sonora
Proposed Budget FY25/26
Proposed Version 6/12/2025
Last updated 06/11/25
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TABLE OF CONTENTS
Introduction 4
Transmittal Letter 5
History of City 13
Demographics 14
Organizational Chart 18
Fund Structure 19
Basis of Budgeting 24
Financial Policies 25
Budget Process 28
Budget Overview 29
Strategic Plan 30
Short-term Factors 31
Personnel Changes 32
Fund Summaries 34
General Fund Summary 35
General Fund 36
Economic Uncertainty Fund 44
Emergency Reserve Fund 46
Self Insurance Fund 48
CalPERS Pension Prefunding Trust 51
PEG Fees 54
South Sonora Lighting 56
Benefit Zones 60
Farmer's Market 62
Dragoon Gulch 64
Measure I 66
Gasoline Tax 70
Road Maintenance and Rehabilitation (SB1) 74
Highway User Tax 78
Gas Tax Section 2103 82
Supplemental Law Enforcement Services Fund 86
Vehicle Abatement 88
Rural Capacity Grant 90
Code 5 Fire Reimbursement 92
Certified Access Specialist Fund 94
Local Transportation Fund 96
Traffic Mitigation Fund 98
Gold Rush Multi-Use Trail 100
Greenley Road Extension Project 102
Funding Sources 104
General Fund Revenues 105
Sales and Use Tax 109
Property Tax 110
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Public Benefit Fees 112
Transient Occupancy Tax 114
Business License Tax 116
Charges for Services 118
Franchise Fees 120
Licenses and Permits 122
Use of Money and Property 123
Measure I 124
Gas Tax Revenues 126
Highway Users Tax 128
Road Maintanence and Rehabilitation 130
Departments 132
City Administration 133
City Council 137
City Clerk 142
Administrator 147
Administrative Services 151
Information Technology 157
Engineering 160
Fleet Management 165
General Services 169
Opera Hall 175
Community Development 178
Community Development Department 186
Farmer's Market 189
Dragoon Gulch 191
Benefit Zones 193
Per Capita Grant 196
Police Department 199
Police Department Operations 207
Measure I: Police Department 211
Supplemental Law Enforcement Services Fund 213
Fire Department 215
Fire Department Operations 221
Fire Department Measure I 225
Code 5 Fire 228
Rural Capacity Grant 230
Public Works Department 232
Public Works Operations 238
Measure I: Public Works 244
Capital Improvements 246
FY24/25 Capital Improvement Projects 247
Debt 249
Government-wide Debt 250
Appendix 251
Glossary 252
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INTRODUCTION
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Transmittal Letter
City Administration Budget Message

TEAM SONORA - RECOGNITION TO OUR CONTRIBUTORS
The annual budget is developed in collaboration with City Administration, the Finance Committee, and City Departments. The FY2025/26 budget consists of forecasts based on data collected over the last several budget years as well as current fiscal modeling. With the adoption of the Organizational Assessment and Budget Stabilization Study in FY23/24, the City Council approved six (6) key priorities to guide future investment decisions. The FY2025/26 proposed operating budget is developed with a targeted focus on the approved list of priorities including: fiscal sustainability and stability, infrastructure and engineering, public safety and preparedness, economic development and growth, homelessness, and staffing, including salaries, benefits, training, and retention. The City could not move the line towards implementation of Council priorities without the contribution of our Department Heads, whose conservative fiscal management is a fundamental organizational value. Nor could this work be completed without the men and women who contribute and sacrifice to advance our mission and vision.

BUDGET SUMMARY
We are pleased to submit the FY2025/26 Proposed Operating Budget and Capital Improvement Plan (CIP) of $15.44 million. This includes proposed General Fund Revenues of $14.36 million. Measure Y was passed by City voters in November 2022 and will provide the City with an estimated $4.1 million in revenue in FY2025/26. The General Fund Expenditure budget is $12 million. The budget development process began with instructions for status-quo budgets and identification of “supplementary budget requests” that align with the Council’s Core Priorities. These requests can be funded as determined by the City Council.

Thanks to the voters of the City of Sonora, Measure Y is affording a community investment. Without the funding from this measure, the City’s ability to maintain basic levels of service would be threatened.

MEASURE Y SUPPORTS PUBLIC SAFETY
With the resources of Measure Y, the Council has successfully stabilized the Police Department staffing crisis. As you remember, throughout FY2023/24 and the first half of FY2024/25, our Police Department lost 60% of its workforce. Down to just six (6) sworn Officers, including both the Chief and Lieutenant, overtime became excessive, and morale was under pressure. The City Council approved aggressive salary increases and sign-on bonuses, made allocations to the development of recruitment tools, replaced an aging vehicle fleet, offered officers new take-home vehicle incentives, invested in new equipment including the replacement of an antiquated dispatch system, provided seed funding for an officer wellness program, as well as invested in the analysis of a new Police Department facility. The staff are pleased to report that the City employs a Police Officer roster of 10 with only one (1) vacancy remaining. This is among the highest staffing levels since 2018.

MEASURE Y SUPPORTS INFRASTRUCTURE
The City has been honored to contract with Jerry Fuccillo as the City Engineer since 1978. With an annual average budget of just $40,000 over the past 46 years, workload, deferred maintenance, and aging infrastructure outpaced the allocation of resources and time. With the passage of Measure Y, the City now contracts with Mike Pugh and Carlye Buchholz with Dewberry and REY Engineering, respectively. Since taking the reins in March 2024, the Engineering Team has completed grant applications, completed City of Sonora | Budget Book FY25/26 Page 5
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preliminary assessments of several critical path projects, including the completion of the main drain inspections, and the development of a short- and long-term Capital Improvement Plan (CIP). The Engineering Team worked to implement the IWorqs system inclusive of the City-wide pavement management condition assessment and database development. The team also successfully digitized more than 120,000 pages of City engineering documents, which were previously collected and maintained in paper form by the former engineer, significantly improving accessibility and record-keeping. The team’s work is critical for the development of the tools to assess and track the critical infrastructure deficiencies so that we may adequately prioritize Measure Y investments in the areas of greatest need and highest community impact.

The recently completed pavement condition assessment revealed that nearly 80% of City roads have less than six years of service life remaining. With the Proposed Budget, capital project delivery will grow rapidly over the next 3–5 years, prioritizing projects like Snell Street Reconstruction, Linoberg Retaining Wall Replacement, and the Sonora Main Drain. The CIP recommends starting annual road maintenance allocations in FY25/26 as road needs increase. Due to the complexity of design, environmental review, permitting, and compliance requirements, patience will be required as CIP projects may take considerable time before construction begins.

MEASURE Y SUPPORTS STAFFING
As approved in the Organizational Assessment and Budget Stabilization Study, the City prioritized competitive wages. To guide the decision-making, a Compensation Study was completed in FY23/24. The role of studies like these is to help public sector organizations achieve human resource objectives such as employee recruitment, retention, pay satisfaction, and containment of labor costs. The City’s history of paying below-market wages helps to explain the difficulty the City has faced when recruiting staff to fill vacant positions.

Subsequently, this budget process included successful negotiations with the Sonora Management Employees Association (SMEA), the Sonora Confidential Employees Association (SCEA), and the Sonora Police Officers Association (SPOA). These negotiations were completed with the stated goal of increasing pay rates to the market and finding ways to limit future costs on extraneous items. An example is the negotiated elimination of Other Post-Employment Benefits (OPEB), which primarily consists of retiree health care obligations. In the future, this will save the City approximately $65,000 annually and eliminate approximately $650,000 in liabilities.

Paying competitive wages adds to ongoing labor costs. To prepare for the long-term stability of these costs, the City has set aside unspent Measure Y funds of approximately $4 million from FY22/23 and FY23/24 into a Labor Reserve Fund to ensure future General Fund revenues go to streets and roads, infrastructure, and maintenance projects and the financial risks associated with paying market wages can be minimized. This strategy, combined with an annual allocation of $150,000 to the Labor Reserve Fund, projected pension decreases with pension reform implementation, planned retirements, and interest earnings on the reserve, the City can sustain the negotiated increases for an eight-year period without subsequent impact on annual Measure Y receipts needed for critical infrastructure priorities.

Sustaining the City’s current salary structure requires continued economic growth and fiscal discipline.

Without growth, there is no assurance that compensation levels will remain competitive over time.

Recognizing this, City leadership seized the opportunity to implement the Compensation Study and prioritized market-aligned pay scales, workforce stabilization, and internal equity. These actions are essential to protecting service delivery and retaining talent at the local level. To ensure ongoing alignment, the City is committed to a regular schedule of compensation evaluations, allowing data to consistently guide strategic workforce investment decisions.

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ECONOMIC GROWTH MUST BE PART OF OUR SUSTAINABLE FINANCIAL FUTURE As the City closes FY2024/25, the approximate year-end General Fund Balance is estimated at $12 million.

One of the hallmarks of past budgets was the establishment of fully funded reserves. Recognizing the importance of financial stability and preparedness, we have taken proactive steps to ensure that our reserve funds are fully funded at 25% of the total FY2025/26 General Fund appropriations of approximately $3 million. These reserves serve as a financial safety net, allowing the City to address unexpected emergencies, economic downturns, and other unforeseen challenges without compromising essential services or resorting to other drastic measures.

The Proposed Budget also recommends funding additional reserves for larger projects that can't be afforded without planning. The City’s General Plan has a 2020 sunset, an investment is needed to plan our City forward. Staff recommend a continued General Plan Reserve Fund allocation of $250,000 this fiscal year with annual allocations over the next two (2) years, leading to an estimate of $1.0 million for a comprehensive update. It is also recommended that the City add to the Risk Mitigation Reserve Fund of $250,000 for any future litigation exposure. And, as discussed above, the City recommends continued investment in the Labor Reserve Fund, with additional annual allocations, to cover future labor increases and support the City’s goal of offering a competitive salary structure.

CONSERVATIVE APPROACH AMONG AN UNCERTAIN FINANCIAL LANDSCAPE Despite a healthy fund balance, the City remains firmly committed to conservative spending practices and strategic reserve allocations. This approach is essential—not only to address longstanding deferred investments in infrastructure and operations—but also to safeguard against the growing challenges and financial risks facing our jurisdiction. Like many communities, the City of Sonora continues to experience the impacts of macroeconomic forces that have affected nearly every sector of the local economy.

The cost of delivering the full range of City services, programs, and activities continues to rise at a pace that outstrips the City’s ability to generate new revenue, placing pressure on the General Fund. While we remain cautiously optimistic about the City’s fiscal outlook, we must acknowledge that the current geopolitical climate, persistent inflation, and global economic volatility contribute to an environment of continued uncertainty. The possibility of a recession, and its potential impact on key revenue streams, remains a very real consideration in this budget.

By maintaining a prudent and forward-looking financial strategy, the City is better positioned to weather economic disruptions while continuing to deliver essential services and uphold its long-term commitments to the community.

OTHER KEY ISSUES IN THE FY2025/26 BUDGET

SUPPLEMENTAL REQUESTS
Included in this year’s budget is a supplemental list of funding needs, that are tied to City Council goals and priorities, which includes several elements that are maintenance-related. This is maintenance that has been deferred for several years due to lack of funding. As an example, the City is responsible for the maintenance of approximately 30+ miles of streets and roads, but the only dedicated funding source is Highway User Tax Account (HUTA) and Road Maintenance and Rehabilitation (SB1) funding. The City receives gas tax of approximately $290,000 annually, of which $110,000 is set aside to pay for personnel and materials for Public Works to maintain drainage and repair potholes. With the cost per mile of road rehabilitation at more than $1.0 million per mile, this becomes an impossible task without some other funding, such as State and Federal sources.

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In addition to maintenance of public facilities and right of way, the City has a total General Fund Supplemental Budget Request List of $8.4 million. See Attachment “A”. Most notable are the capital improvement costs of Snell Road reconstruction, various parking facilities, the main drain, and Linoberg Street and Retaining Wall. The City will need to be strategic in the advancement of these projects and will require the support of State and Federal funding.

REVENUES
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 current economic realities and their impact on operations.

General Fund revenue is projected to decline modestly in FY2025/26, primarily due to anticipated reductions in key revenue sources. Sales tax, the City’s largest source of discretionary revenue, is projected to decrease by 3%, reflecting a slowdown in consumer spending and local economic activity. Property tax revenue is expected to remain flat, following several years of steady growth supported by a strong housing market.

The local economy, which has remained stable in recent years, is now beginning to exhibit signs of slowing.

While a major downturn has not yet materialized, current indicators point to softening economic conditions and have raised concerns about the potential for a broader recession. Although there is hope that any such downturn will be brief and not result in long-term impacts on City operations, the uncertainty remains significant. This environment underscores the importance of the City’s cautious strategy—prioritizing the funding of reserves while conditions still allow—as a prudent strategy to safeguard financial stability.

Investing in reserves provides the City with the greatest opportunity to sustain essential levels of service as far into Measure Y’s timeline as possible, particularly with the knowledge that Measure Y has a 20-year sunset date. This forward-thinking approach helps buffer the City against future fiscal uncertainties and ensures continued service delivery for residents.

Thanks to the City’s historically conservative fiscal policies, the budget remains balanced and sustainable.

This careful planning has positioned the City well to weather economic fluctuations. The City’s reserves are fully funded, including both the Economic Uncertainty Reserve and the Emergency Reserve, providing a critical financial safety net. These reserves offer flexibility and stability, allowing the City to respond to future challenges while continuing to deliver essential public services without immediate disruption.

EXPENDITURES
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 is a significant portion of the budget.

Salaries and benefits account for 58% of the City’s total expenditures and 73% of General Fund expenditures in FY2025/26.

Included in the FY2025/26 budget are increases in insurance costs, with an 18% increase in general liability, 20% increase in property coverage, 23% automobile coverage, and a 13% increase in workers' compensation insurance. The total increase in expenses is $123,645 over the prior year.

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. If these returns come in lower than this 6.8% target, the City will need to make up the difference. The returns for FY2022/23 came in at a positive 5.8%, which was lower than the 6.8% target. This affected the City's CalPERS contributions for FY2025/26 and led City of Sonora | Budget Book FY25/26 Page 8
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to an increased mandatory payment for Unfunded Accrued Liabilities of $154,899. Each year the City is required to make agreed-upon payments to CalPERS to fund the City’s Unfunded Accrued Liability (UAL). If these payments are paid in July of the new year, the contributions are invested early and provide a greater potential for maximizing investment returns throughout the remainder of the year. As part of this strategy, CalPERS discounts the amount owed by the City by 3.4%. The City has budgeted this pre-payment of its annual unfunded liability.

WHERE WE GO FROM HERE
In addition to the outlined deliverables supporting the values and objectives of the Strategic Plan, City Staff will be focused on the following objectives needed to move us forward over the five (5) year planning cycle:

City departments must continue to embrace technology and adapt to the most efficient methods of service delivery. Given long-term budget realities and evolving service demands, it is unlikely that staffing levels will return to historic highs, and doing so would not be financially sustainable. To meet these challenges, the City must explore and implement alternative service delivery models that maximize efficiency and maintain service quality. Technology offers a powerful path forward, enabling departments to do more with less by automating routine tasks, streamlining workflows, and improving responsiveness. In particular, artificial intelligence (AI) holds strong potential to boost the productivity of a smaller workforce.

AI can: Automate administrative and data entry tasks, enhance customer service through chatbots and virtual assistants, optimize scheduling, resource allocation, and asset management, and provide realtime data insights to support faster and more informed decision-making. By integrating these technologies, the City can maintain high levels of service while remaining agile and fiscally responsible in the face of ongoing workforce constraints. Built on the City's “Family” Culture, the City of Sonora is a great place to work. Staff will become experts on best practices for recruitment, retention, and employee morale. We will include employees in our planning and look to build our capacity where it matters most to them. Training, motivational speakers, employee wellness, team-building opportunities, will be the focus of our Human Resource Department. Completing the Officer Employee Wellness Program will be a priority this fiscal year.

Capital Project Delivery: The City’s Engineering Team is actively engaged in the delivery of several key capital improvement projects, including the Snell Street Reconstruction and Drainage Improvement Project, Linoberg Road Retaining Wall Project, various Parking Lot improvements, and a number of other essential maintenance initiatives.

We appreciate the community’s ongoing support and patience, especially during the early stages of these efforts. The initial phases of project design, permitting, and environmental review often progress slowly but are critical to long-term success. At this time, construction of many of these projects is anticipated within the next three to five years.

In addition, City staff will continue to collaborate with the Tuolumne County Transportation Council (TCTC) in supporting the development of the Greenley Road Extension Project Initiation Document, a key step in moving that regional project forward.

Fire Safety and Vegetation Management: Fire safety remains a top priority in each annual budget cycle.

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on City-owned properties. Following this initial effort, staff resources will be directed toward conducting fire safety inspections and enforcing the City's Defensible Space and Vegetation Management Ordinances.

Developing a Policy Framework, the City will be challenged in several arenas where advocacy at the State and Federal levels is needed. First, Police Department infrastructure and public policy affecting moral and our law enforcement future. Second, the Federal and State Budget deficits and its impact on our infrastructure planning. And locally, the City must focus on strategies that lead to growth.

Finally, for our sustainable financial future, the City will continue to strategically grow reserves necessary for prolonged investments in City infrastructure, labor and growth.

Delivery of these goals and workload will take many hands, collectively, embracing the mission, vision, and supporting delivery of the resourced tasks. City Staff should be commended for their performance and delivery in the prior budget year. We look forward to success in FY2025/26.

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Supplemental Requests Page 1/2
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Supplemental Requests Page 2/2
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History of the City of Sonora
A Historic Overview of the City of Sonora
The City of Sonora, proudly known as the “Queen of the Southern Mines,” was established in 1848 by miners who emigrated from the State of Sonora, Mexico. What began as a rugged mining camp—often referred to in its early days as the Sonoran Camp—quickly became one of the most significant settlements in California’s historic Mother Lode region. As with many foothill communities, gold mining was the primary catalyst for Sonora’s early growth and prosperity. By 1849, just a year after its founding, Sonora’s population surged to nearly 5,000 residents, a figure that interestingly remains close to the City’s population today.

Sonora is one of California’s oldest incorporated cities, formally gaining city status on May 1, 1851—a distinction shared by only ten cities in the state with longer incorporations. While mining activity began in the area as early as 1848, the first documented discovery of gold occurred on March 17, 1849, in Wood’s Creek, near what is now Sonora High School. Unlike many gold rush towns, no single prospector is credited with the discovery of gold in Sonora. However, the area’s natural geography—nestled in a narrow, sheltered valley with year-round creeks like Sonora and Woods Creek—made it an attractive location for both early Native American settlements and later mining activity.

The region was originally home to the indigenous Mi-Wuk people, who used the valley as a winter encampment. As the influx of miners and settlers grew, the Mi-Wuk gradually moved their camps into the higher elevations. News of gold discoveries in Sonora spread rapidly, drawing hopeful prospectors from the East Coast and around the world. Many endured grueling voyages that took them across the Isthmus of Panama and onward to San Francisco, followed by a schooner trip to Stockton and a final dusty stagecoach ride into the foothills.

Early Sonora was a bustling tent town with dirt streets and limited accommodations, but its prosperity through the late 1800s and early 1900s left a lasting architectural legacy. Many of the historic homes and buildings still standing today, such as the Sonora Opera Hall, date back to that era. In recognition of its historical and cultural significance, Sonora was designated as one of California’s first “Main Street” cities in 1986, part of a statewide program to preserve and revitalize downtown districts. Today, downtown Sonora retains much of its 19thcentury charm, with its narrow streets, preserved architecture, and unique character drawing visitors from across the globe.

While Sonora’s economy was historically driven by the mining and timber industries, the City has successfully transitioned to a modern economy anchored in tourism, small business, and public services. Located just a short drive from Yosemite National Park, Sonora serves as a key hub for visitors exploring the Sierra Nevada foothills and surrounding natural landmarks.

Sonora is governed by a City Council consisting of five council members, including a Mayor, and operates under a Council-Administrator form of government. The City Council sets policy and adopts the City budget, while a City Administrator, appointed by the Council, is responsible for implementing those policies and managing day-to-day operations. As of FY2025/26, Ann Segerstrom serves as Mayor, and Melissa Eads as City Administrator.

From its gold rush origins to its role today as a welcoming, historically rich community, Sonora remains true to its nickname—“Queen of the Southern Mines”—offering a unique blend of heritage, beauty, and small-town vitality. It stands as a testament to resilience, adaptation, and the enduring appeal of California’s historic foothill communities.

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Population Overview

TOTAL POPULATION
5,003 .8%
vs. 2023

GROWTH RANK
3 out of 503
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 2024

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: Client entered data for year 2024
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 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 FY25/26 Page 14
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Household Analysis

TOTAL HOUSEHOLDS
2,190
It is important to 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 tax base.
* Data Source: American Community Survey 5-year estimates 39%
lower than state average
Family Households
30%
28%
lower than state average
Married Couples
36%
34%
higher than state average
Singles
32%
111%
higher than state average
Senior Living Alone
28%
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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
8%
57%
lower than state average
Median Income
$62,621
35%
lower than state average
Below $25,000
23%
79%
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
Below $25,000
City of Sonora Median Income
The median household income in the City of Sonora is approximately 35% lower than the statewide median for California, highlighting the economic challenges commonly experienced by small, rural communities. Notably, 23% of Sonora residents earn less than $25,000 annually—79% higher than the statewide average for this income bracket. In comparison, Tuolumne County’s median household income stands at $72,259, approximately 15% higher than that of Sonora. These figures underscore the City’s distinctive socioeconomic landscape and emphasize the need for focused economic development initiatives and support services tailored to local residents.

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Housing Overview
2024 MEDIAN HOME VALUE
$387,645
* Data Source: Sonora, CA 2024

HOME VALUE DISTRIBUTION
* Data Source: 2023 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
57%
Rent
43%
Own
State Avg.
44%
Rent
56%
Own
* Data Source: 2023 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
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
250k
300k
350k
400k
> $1,000,000
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $499,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$150,000 to $199,999
$100,000 to $149,9…
$50,000 to $99,999
< $49,999
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Organization Structure
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Fund Accounting
Fund Structure Overview
The City of Sonora’s financial resources are organized using a fund accounting system, which ensures transparency, accountability, and legal compliance. A fund is a self-balancing set of accounts that is used to record cash and other financial resources, along with related liabilities, fund balances, revenues, and expenditures. Each fund operates as a separate and distinct fiscal entity, with its own specific purpose, accounting rules, and budgetary controls.

Funds are assigned a unique identifying number and name, allowing staff, auditors, and the public to easily track financial activity. Because each fund is self-contained, it requires independent accounting and financial reporting. The use of multiple funds enables the City to segregate resources by purpose, ensuring that revenues are spent only on their intended uses as required by law, grant agreements, or City policy.

The General Fund
The General Fund is a governmental fund and serves as the primary operating fund of the City. It is used to account for all financial resources not required to be accounted for in another, more specialized fund. The General Fund supports the core functions of municipal government, including Police, Fire, Community Development, Administration, and General Government Services.

This fund is classified as a major fund, as its revenues and expenditures each constitute more than 10% of the City’s total appropriated budget, excluding other financing sources and uses. Given its scope and significance, the General Fund is essential to the delivery of day-to-day services that directly impact the community and the overall operation of City government.

Special Revenue Funds
Special Revenue Funds account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes.

Proprietary Funds:

Proprietary Funds operate in a manner similar to private-sector businesses, where services are financed primarily through user fees and charges. These funds are used when the City intends for the cost of providing goods or services to be recovered through direct billing.

There are two types of proprietary funds:

Enterprise Funds account for operations where services are provided to the public for a fee. The City’s Dragoon Gulch Fund is an example of an enterprise fund, supporting recreation and trail services.

Internal Service Funds account for activities that provide services internally to other City departments. The City of Sonora uses an internal service fund to administer its self-insured dental program, with departments charged based on actual usage.

Capital Project Funds
Capital Project Funds are used to account for financial resources that are restricted, committed, or assigned for the acquisition, construction, or improvement of major capital assets and infrastructure. These funds ensure that large, one-time capital expenditures are tracked separately from operating budgets.

Debt Service Funds
Debt Service Funds account for the accumulation of resources and the payment of principal and interest on the City’s outstanding debt obligations related to governmental activities. Currently, the City of Sonora has no outstanding debt, so this category is not actively used in the present budget cycle.

Permanent Funds
Permanent Funds are used to report resources that are legally restricted so that only the earnings—not the principal—may be used to support specific programs or purposes. The Cemetery Fund is an example, where investment income supports ongoing maintenance while the principal remains intact.

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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 the 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 General Fund reserve funds and reported as “Transfer to Reserve Fund.” The reserve fund consists of excess general revenues and other unspent appropriations, excess revenue or un-allocated general revenue, excluding one-time receipts. The City’s Financial Policies establish a minimum reserve fund balance of twenty percent (20%) of General Fund adjusted appropriations. Pursuant to the City Reserve Policy approved September 16, 2019, twenty-five percent (25%) 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 recommended to include a minimum of twenty percent (20%) of General Fund adjusted appropriations for any given budget year.

Economic Uncertainty Reserve - Fund 270: 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 - Fund 271: 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.

Other Reserve Funds:

Compensated Absences Reserve - Fund 220: This fund was established to set aside twenty-five percent (25%) of the City's annual compensated absences liability as shown in the annual audit.

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.

Capital Improvement Reserve - Fund 265: This fund was established to accumulate and set aside financial resources for the repair, replacement, or acquisition of long-term capital assets. These assets can include buildings, vehicles, equipment, streets and roads, other infrastructure, and major facility improvements. The fund is typically used to support planned capital improvement projects or respond to unexpected capital needs without placing strain on the operating budget.

Labor Reserve - Fund 280: This fund was established to fund the negotiated salary increases going forward, to limit the risk of the City of Sonora paying market wages, as established in the 2023 Organizational Review and Budget Stabilization Study and the FY23/24 compensation study.

Risk Mitigation Reserve - Fund 281: This fund was established to fund future litigation risk for the City.

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General Plan Reserve - Fund 285: This fund was established to set funding aside to update the City's General Plan.

CalPERS Pension Prefunding Trust - Fund 290: This fund was established to account for the City's pension prefunding trust, a California Employers' Pension Prefunding Trust (CEPPT) organized under Section 115 of the internal revenue code as a tax-exempt trust, dedicated to pre-funding 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.

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 Fund - 170: Established to account for grant funds for the Woods Creek Park Project.

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: This fund was established to account for the one percent (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 one-half percent (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: These funds 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: This fund 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: This fund 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. This will be renewed in June 2024.

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

Code 5 Fire Reimbursement Fund - 730: This fund 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.

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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.

Permanent Funds
A permanent fund are established to account for resources that are restricted in such a way that only the earnings (interest, dividends, etc.) may be used to support government programs.

Cemetery Fund - 390: This fund was established to account for the principal trust amounts and related interest income for the Mountain Shadow Cemetery.

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

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.

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

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

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Basis of Budgeting
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 (5) 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 implementing the policies and ordinances adopted by the City Council, overseeing the day-to-day operations of the City, appointing employees, and ensuring the effective management of all municipal functions. The City Administrator is supported by a professional administrative team that includes the City Clerk, City Attorney (a contracted position), City Engineer (a contracted position), and department heads from Administrative Services, Community Development, the Police Department, and the Fire Department. This leadership team works collaboratively to ensure the efficient delivery of services, compliance with regulations, and responsiveness to the community's needs.

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.

Sonora City Council
Ann Segerstrom, Mayor
Andy Merrill, Vice Mayor
Bess Levine, Councilmember
Stephen Opie, Councilmember
Mark Plummer, Councilmember
Administration
Melissa Eads, City Administrator
Chris Gorsky, Assistant City Administrator
Douglas White, City Attorney
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
Investment Policy

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 its budget is transparent to foster public engagement. To support these objectives, 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.

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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.

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 fifteen percent (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 fifteen percent (15%) minimum.

USE OF CONTINGENCY RESERVES
All contingency reserve expenditures must be approved by a 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.

RESERVE FUNDS
The City has established a formal reserve policy for its primary General Fund reserves but recognizes the need to expand this framework to address other critical reserve types. In FY25/26, the City will bring forward a comprehensive reserve policy covering areas such as the Capital Improvement Plan (CIP) Reserve for future large projects, a Fleet Reserve for anticipated vehicle replacements, and a Risk Reserve to prepare for potential legal contingencies. This new policy would establish a formal, transparent process for determining reserve targets, identifying funding sources, and allocating unspent or excess revenues during budget deliberations. Additionally, the City will create other reserve funds as needed, tailored to the evolving priorities and financial requirements of the organization, ensuring that reserves are not limited to only the examples listed.

GENERAL FUND ENCUMBRANCES
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 time frame.

INVESTMENT POLICY
The primary objectives of the City's investment policy are, in priority order:

Safety: The foremost objective is to safeguard principal by mitigating credit and interest rate risks.

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Liquidity: Investments must remain sufficiently liquid to meet the City’s operational needs.

Yield: Investments should generate a reasonable rate of return while complying with the first two objectives.

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Budget Timeline
Fiscal Year 2025/26 Budget Preparation
Nov 20, 2023
The City Council was presented the Organizational Review and Budget Stabilization Study which detailed budget priorities over the next 5 years.

Apr 1, 2025
The Administrative Services Director Releases Budget Instructions and forms to Department Heads.

Apr 21, 2025
Each Departments Budget request is returned to the Administrative Services Director.

Apr 28, 2025
Budget Requests are reviewed by the City Administrator.

May 7, 2025
Each Department Budget and any potential adjustments are reviewed with City Department Heads.

May 27, 2025
The Proposed Budget is reviewed by the City Administrator.

Jun 3, 2025
Proposed Budgets and are reviewed by the City Finance Committee.

Jun 4, 2025
Budget Hearings start with the City Council.

Jun 16, 2025
Proposed Budget is adopted by City Council.

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BUDGET OVERVIEW
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City of Sonora Organizational Review and Budget Stabilization City of Sonora Vision Statement
With leadership and integrity, the City of Sonora commits to excellent service through collaboration and innovation.

City of Sonora Mission Statement
The City of Sonora’s mission is to foster a safe, vibrant, and prosperous community that enhances the quality of life for all.

City Council and Community Priorities:

Address the ongoing community challenges associated with homelessness.

Invest in infrastructure maintenance and long-term infrastructure improvements, including road repairs and maintenance, storm drains, and traffic-circulation system.

Assure strong public safety services (police and fire) including assuring adequate staffing and equipment to address crime prevention, law enforcement, and disaster preparation and response.

Provide effective planning for growth and annexation and implement smart attainable housing development and business development, including tourism and small business development, and filling vacant business spaces while maintaining the historical integrity, character, and charm of the downtown.

Assure the City’s ability to meet community needs now and into the long-term future by stabilizing the City’s long-term fiscal situation, increasing staff in critical functions and providing competitive salaries to assure the City’s ability to attract and retain an adequate number of capable staff.

Organizing the priorities into tiers, each representing an 18-month period, provides time for planning and resource allocation. The full Strategic Plan includes the following three tiers.

Tier 1 is high priority (first 18 months; January 2024 – June 2025) Tier 2 is mid-level priority (second 18 months; July 2025 – December 2026) Tier 3 is lower priority (third 18 months; January 2027 – June 2028) Tier 1 Priorities:

Business incentives and programs.

Consultant for Efficient Processes and Regulation for Permitting.

Evaluation of the Short Term Rental Ordinance.

Infrastructure CIP (Capital Improvement Plan) for Roads, Sidewalks, Curbs, Crosswalks, Gutters, and maintenance of City owned properties.

Facilities Assessment and Plan, including the Police Facility.

Vehicle and Equipment Replacement Plan.

Pavement Management Partnership.

Update General Plan (Utilizing Five-Year Strategic Plan as baseline) Fee Study.

Police Equipment (Radio Repeater, Car Cams, Guns, Technology).

Refresh Dispatch Consoles and Ensure Radio Interoperability.

Homelessness Support Plan.

Graffiti Reduction and Mitigation (Historic Downtown Maintenance and Preservation).

Development of "Use Locals First" Ordinance, or program.

Public Signs, decals, and City logos identifying City workers and equipment, including signs when Measure Y funds are being utilized.

Cybersecurity detection assessment.

Social Media, City communications (Quarterly Newsletter).

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Short-term Factors
Short-Term Economic Outlook, Fiscal Considerations, and Strategic Growth As the City of Sonora prepares its FY2025/26 budget, it does so amid a landscape of persistent economic uncertainty. While inflation has moderated from its peak, it remains elevated, and the Federal Reserve’s aggressive interest rate hikes from 2022 through 2024 have increased borrowing costs and contributed to a more cautious economic outlook. These macroeconomic factors, combined with slowing consumer activity, continue to influence the City’s fiscal strategy.

Most notably, sales tax revenue—one of the City’s primary discretionary funding sources—has weakened over the past 3 to 6 months, reflecting reduced spending in key sectors. Without intervention, this decline would have placed significant pressure on the City’s ability to maintain essential services and meet its financial obligations.

In this context, the passage of Measure Y – the Essential Services Transaction and Use Tax—a 1% local sales tax increase approved by voters and implemented on April 1, 2023—has become a cornerstone of the City’s fiscal stability. Measure Y is projected to generate approximately $4.1 million in revenue in FY2025/26, creating a critical funding stream to support public safety, operations, staffing, and capital improvements. This revenue is reflected in the supplemental budget requests submitted by departments and reviewed as part of this proposed budget.

Without the passage of Measure Y, the City’s financial future would be in serious jeopardy. The ongoing erosion of sales tax revenues and rising fixed costs would have required the City to consider severe service reductions, widespread layoffs, and potentially the winding down of the municipal agency altogether. In such a scenario, the City could face dissolution and reorganization as a special district under County control, effectively ending local self-governance and placing critical service decisions in the hands of a regional body.

Fortunately, Measure Y provides a lifeline, allowing the City to preserve its independence, protect essential services, and reinvest in infrastructure and community priorities. However, the City must continue to plan conservatively and use these new revenues strategically to ensure long-term sustainability.

Organizational Transition and Workforce Investment
In parallel with these fiscal challenges, the City continues to manage significant organizational changes, including the retirement of key personnel. These transitions have created both staffing gaps and opportunities to realign resources and modernize internal operations.

As part of the FY2025/26 budget, the City has successfully concluded labor negotiations with three major employee associations: the Sonora Management Employees Association, Sonora Confidential Employees Association, and Sonora Police Officers Association. These agreements are grounded in the findings of the 2023 Citywide Compensation Study, which confirmed that many City positions were paid below market rate, in some cases materially so. Addressing these disparities was identified as a Tier 1 priority in the Organizational Review and Budget Stabilization Study, completed in the same year.

To ensure sustainability, the City must continue to evaluate service delivery models, prioritize capital project delivery, and pursue internal efficiencies to offset rising personnel costs. These expenses are cyclical, and the City must remain disciplined to preserve fiscal health over the long term.

Strategic Growth and Annexation
Looking ahead, the City is also pursuing measured, strategic growth through annexation and thoughtful land use planning. Expanding City boundaries brings new properties, businesses, and residents into the jurisdiction, thereby increasing property tax, sales tax, and development-related revenue streams.

For public agencies, growth is essential to maintaining and expanding revenue. As the cost of services rises, a broader tax base is necessary to avoid overburdening existing residents and to fund essential investments in infrastructure and personnel. Strategic growth also enhances the City’s ability to plan regionally, attract private investment, and deliver services efficiently.

Through Measure Y, workforce investment, and planned growth, the City of Sonora is laying a foundation for long-term stability and resilience—but continued vigilance and strategic planning remain critical to protecting the City’s future.

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City of Sonora Personnel
Personnel and Workforce Investment
The City’s most valuable asset in serving the community is its workforce. Virtually all services provided by the City—public safety, community development, administration, finance, maintenance, and more—are carried out by dedicated employees. Reflecting this, approximately 73% of the FY2025/26 General Fund Budget is dedicated to salaries and benefits—a figure that has remained steady over the past several years— underscoring the central role of personnel in the City’s operations and service delivery.

Given the City’s limited budget, adding new staff is not feasible; however, advancing an ambitious CIP and maintenance schedule demands resources. To balance these needs, the City’s approach has been to contract services where appropriate and cost-effective, as contracts can be scaled back when necessary and avoid long-term obligations such as CalPERS.

The Organizational Review and Budget Stabilization Study identified several high-priority strategies, including the need to bring employee compensation up to competitive market levels. It also recommended multi-year labor agreements as a tool for stabilizing long-term budgeting and workforce planning.

In alignment with these recommendations, the City entered into successful labor negotiations with three of the five employee associations during FY2024/25. The proposed budget reflects new five-year agreements with:

Sonora Police Officers Association (SPOA)
Sonora Management Employees Association (SMEA)
Sonora Confidential Employees Association (SCEA)
These agreements incorporate salary adjustments based on the 2023 Sonora Compensation Study, which confirmed that many City positions were significantly under market rate. Alongside bringing pay to competitive levels, the agreements also include targeted reforms to legacy benefits that had become financially unsustainable over time. These reforms include:

Elimination of OPEB (Other Post-Employment Benefits) for newly hired employees, reducing the City's long-term retiree healthcare liability.

Limiting Sick Leave Cash-Outs, placing a cap on the amount of unused sick leave that may be converted to cash upon separation or retirement, aligning with best practices and helping to manage one-time payout exposure.

Capping Incentive Pay, standardizing and limiting additional pay for specialized duties or certifications to ensure internal equity and budget predictability.

These structural changes not only help contain long-term costs, but also promote transparency, fairness, and consistency in the City’s compensation structure.

By addressing outdated benefits and investing in sustainable pay practices, the City is building a stronger foundation for:

Attracting and retaining talent, ensuring key positions are filled with qualified professionals.

Boosting morale and productivity, through fair compensation and workplace stability.

Enhancing market competitiveness, making the City a more attractive employer in the region.

Reducing turnover and recruitment costs, improving continuity and efficiency.

Promoting financial stewardship, by balancing competitive compensation with responsible fiscal management.

As the City looks ahead, these agreements will play a crucial role in preserving service levels, advancing operational goals, and ensuring Sonora remains a responsive and resilient organization.

During FY24/25, the City successfully filled one (1) new position—the City Building Official—and recruited eleven (11) additional vacancies, including four (4) in the Police Department and five (5) in the Fire Department.

Filling these positions requires significant investment of time and resources, as each recruitment involves multiple steps behind the scenes: drafting and advertising job postings, reviewing and screening applications, coordinating interviews and background checks, and conducting onboarding and training. These processes not only demand considerable staff effort but also represent a substantial financial commitment, particularly when specialized or hard-to-fill roles are involved.

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FUND SUMMARIES
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General Fund Summary
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General Fund
General Fund Overview
The General Fund is the City of Sonora’s primary and most flexible financial resource, serving as the foundation of its operating budget. It is used to account for all revenues and expenditures not legally restricted to special-purpose funds (such as grants or capital projects) or enterprise funds (such as those funded by ratepayers). As the largest and most essential fund, the General Fund supports the City’s core services and dayto-day operations.

Revenues into the General Fund are primarily generated from property taxes, sales taxes, business license fees, franchise fees, transient occupancy taxes, charges for services, and other discretionary sources.

These revenues fund critical municipal functions and reflect the economic health of the local community. For FY2025/26, General Fund revenues are projected to decline slightly—down 0.8% from the prior year—due to a softening in the local economy and a slowdown in consumer spending.

While modest, this decline reinforces the importance of careful budget management.

The General Fund supports the core operations of the City, including departments such as administration, administrative services, community development, engineering, city council, city clerk, information technology, fleet, risk management, police, fire, public works, general services, and the Sonora Opera Hall. These departments rely on General Fund allocations to cover personnel costs, operational supplies, contractual services, and other resources necessary to serve residents and businesses.

Included within the General Fund summary are the City’s General Fund Reserve Funds. Established under a reserve policy adopted by the City Council intended to stabilize the delivery of City services during periods of operational budget deficits.

Together, the General Fund and its reserves form the financial backbone of the City, enabling Sonora to provide consistent, high-quality services and maintain fiscal responsibility through economic shifts and unforeseen challenges.

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Summary
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
General Fund Comprehensive Summary
Beginning Fund Balance: $2,896,531 $1,145,270 $2,237,309 $6,652,536 $6,652,536 $9,764,902 Revenues
Tax Related Revenue $5,457,639 $5,984,398 $10,611,631 $9,596,380 $9,720,600 $9,504,200 Licenses, Permits, & Franchises $887,280 $1,078,910 $1,187,120 $1,092,880 $1,138,200 $1,097,100 Fines, Forfeitures & Penalties $25,699 $32,489 $23,406 $15,676 $24,200 $23,200 Charges for Services $86,642 $86,892 $74,403 $92,711 $102,800 $99,100 Intergovernmental $610,481 $708,849 $16,454 $78,182 $156,000 $82,500 Use of Money & Property $69,313 $144,945 $324,158 $257,031 $271,400 $316,200 All Other Revenue $26,295 $250,087 $94,281 $51,711 $34,200 $51,840 Transfer In $2,280,993 $2,715,450 $3,395,400 $3,027,800 $3,027,800 $3,189,000 Total Revenues: $9,444,342 $11,002,020 $15,726,853 $14,212,371 $14,475,200 $14,363,140 Expenditures
Salaries & Benefits $6,508,456 $6,766,417 $6,908,439 $7,818,724 $8,229,850 $8,922,800 Operating Expenditures $2,451,545 $2,190,074 $3,527,887 $3,807,123 $5,671,300 $3,017,925 Internal Service Charges $66,427 $449,986 $420,756 $325,739 $335,000 $33,000 Total Expenditures: $9,026,428 $9,406,477 $10,857,082 $11,951,586 $14,236,150 $11,973,725 Total Revenues Less Expenditures: $417,914 $1,595,543 $4,869,772 $2,260,785 $239,050 $2,389,415 Ending Fund Balance: $3,314,445 $2,740,813 $7,107,081 $8,913,321 $6,891,586 $12,154,317 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 37
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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. Taxes constitute the largest portion of our revenue stream, providing the essential financial foundation for sustaining and improving the city's infrastructure, programs, and public services.

This budget reflects the fee update completed by the City in 2024, which more accurately aligns user fees with the actual cost of providing services. Fees are determined by the estimated cost of providing a specific service, with the benefit conferred directly to the recipient. When fees fall short of full cost recovery, the difference is subsidized by other City revenue sources, most commonly the General Fund. City fees represent less than 1% of City General Fund revenues.

Regularly reviewing and updating user fees offers several key benefits. It reduces reliance on General Fund subsidies, provides consistent and reliable data for forecasting and budget decision-making, supports service level expectations by funding programs at sustainable levels, keeps pace with inflation and rising operational costs, and prevents sudden, significant fee increases that often occur when fees are left unchanged for extended periods.

With these principles in mind, the City plans to conduct a comprehensive review of the cost of service delivery in FY2025/26, ensuring that its fee structure remains current, equitable, and financially responsible.

Transfer In represents the transfer from Measure I, the 1/2% special sales tax approved by voters. All revenues generated from Measure I are now fully committed each year to providing essential services.

Projected 2026 Revenues by Source
Tax Related Revenue (66.2%)
Transfer In (22.2%)
Licenses, Permits, & Franchises (7.6%)
Use of Money & Property (2.2%)
Charges for Services (0.7%)
Intergovernmental (0.6%)
All Other Revenue (0.4%)
For the 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 $4.1 million in revenue for FY2025/26.

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Budgeted and Historical 2026 Revenues by Source
Millions
Fines, Forfeitures & Penalties
All Other Revenue
Intergovernmental
Charges for Services
Use of Money & Property
Licenses, Permits, & Franchises
Transfer In
Tax Related Revenue
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
While the City is now receiving revenue from Measure Y, the cost of providing services continues to rise at a pace that outstrips revenue growth. For Fiscal Year 2025/26, revenues are expected to remain flat or shrink slightly, whereas expenditures are increasing at a significantly higher rate.

Revenue Source
Tax Related Revenue $5,457,639 $5,984,398 $10,611,631 $9,596,380 $9,720,600 $9,504,200 Licenses, Permits, & Franchises $887,280 $1,078,910 $1,187,120 $1,092,880 $1,138,200 $1,097,100 Fines, Forfeitures & Penalties $25,699 $32,489 $23,406 $15,676 $24,200 $23,200 Charges for Services $86,642 $86,892 $74,403 $92,711 $102,800 $99,100 Intergovernmental $610,481 $708,849 $16,454 $78,182 $156,000 $82,500 Use of Money & Property $69,313 $144,945 $324,158 $257,031 $271,400 $316,200 All Other Revenue $26,295 $250,087 $94,281 $51,711 $34,200 $51,840 Transfer In $2,280,993 $2,715,450 $3,395,400 $3,027,800 $3,027,800 $3,189,000 Total Revenue Source: $9,444,342 $11,002,020 $15,726,853 $14,212,371 $14,475,200 $14,363,140 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 39
190
Item C.

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. The General Services Department functions as a clearinghouse for citywide expenses and revenues that are not directly tied to any specific department.

Projected 2026 Revenue by Department
Administration (78.1%)
Public Safety (16.9%)
Public Works (3.7%)
Community Development (1.2%)
Opera Hall (0.05%)
Budgeted and Historical 2026 Revenue by Department
Millions
General Government
Capital Projects
Opera Hall
Community Development
Public Works
Public Safety
Administration
FY2021FY2022FY2023FY2024FY2025FY2026
$0
$5
$10
$15
$-5
$20
City of Sonora | Budget Book FY25/26 Page 40
191
Item C.

General Fund Expenditures by Function
In Fiscal Year 2024/25, the City successfully negotiated Memorandums of Understanding's (MOU) with three of its five employee associations. These agreements included additional compensation commitments, resulting in increased labor-related costs. To proactively manage these obligations, the City established a dedicated Labor Reserve Fund to support the financial impact of the negotiated changes.

At the same time, the City implemented important structural cost-saving measures by eliminating certain long-term benefits for future employees—including the elimination of Other Post-Employment Benefits (OPEB) for new hires. These changes are expected to generate significant long-term savings and improve the City’s fiscal sustainability.

As part of the Fiscal Year 2024/25 budget, the City Council approved the transfer of General Fund resources into several designated reserve funds. Strategically allocating resources across multiple reserves is essential to promoting long-term financial stability, supporting economic development, and preparing for unforeseen challenges. By proactively setting aside funds for specific purposes, the City enhances its ability to respond to future needs, mitigate financial risks, and maintain continuity of services during periods of economic uncertainty.

The current fund balance, representing the City's available reserves at the time of budget development, is as follows:

Economic Uncertainty Reserve: $2,191,900
Emergency Reserve: $634,000
General Plan Reserve: $310,000
Risk Mitigation Reserve: $258,000
Capital Improvement Reserve: $222,000
Fleet Replacement Reserve: $292,000
Labor Reserve: $3,948,000
CalPERS Pension Prefunding Trust: $900,000
Reserving funds in these various accounts is a prudent financial strategy that allows a city to safeguard its fiscal health, deliver uninterrupted services, and manage both short-term and long-term financial obligations.

By carefully planning and managing these reserves, the city can ensure greater flexibility and resilience in the face of changing economic conditions, emergencies, or unanticipated needs. This strategy also enhances transparency and accountability to the city’s residents, who can trust that their tax dollars are being responsibly managed for both current and future needs.

Measure Y provided a vital mechanism for the City to maintain the level of service expected by voters.

However, rising costs are outpacing revenue growth, and without a strategic approach to building reserves, Measure Y is projected to last only 5 to 8 years.

City of Sonora | Budget Book FY25/26 Page 41
192
Item C.

Budgeted Expenditures by Function
Public Safety (61%)
Administration (12.8%)
Public Works (12.1%)
Community Development (9.6%)
General Government (4%)
Opera Hall (0.4%)
Budgeted and Historical Expenditures by Function
Millions
Capital Projects
Fleet Services
Opera Hall
General Government
Community Development
Public Works
Administration
Public Safety
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$2.5
$5
$7.5
$10
$12.5
$15
A comparison of each departments requested budget.

Expenditures
General Government $265,492 $206,189 $296,344 $481,442 $497,900 $484,600 Community Development $630,937 $729,102 $1,108,724 $1,111,191 $1,251,900 $1,149,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 42
193
Item C.

Administration $1,325,707 $1,636,577 $2,016,594 $1,825,181 $1,982,750 $1,534,475 Capital Projects $250,000 $0 $0 $537,821 $1,430,000 $0
Fleet Services $194,641 $210,305 $11,095 $0 $0 $0
Public Safety $5,233,314 $5,498,973 $5,849,234 $6,611,865 $7,036,600 $7,309,100 Public Works $1,083,664 $1,080,100 $1,543,897 $1,333,779 $1,977,400 $1,449,250 Opera Hall $42,673 $45,231 $31,194 $50,307 $59,600 $46,400 Total Expenditures: $9,026,428 $9,406,477 $10,857,082 $11,951,586 $14,236,150 $11,973,725 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The proposed Fiscal Year 2025/26 budget has been presented as a status quo budget. Each department's budget reflects expenditure requests that account for contractual obligations, increases in CalPERS contributions and insurance costs, and other line items impacted by inflationary pressures.

Accompanying the budget presentation to the City Council is a list of supplemental funding requests submitted by each department, as well as proposed items from the City’s Capital Improvement Plan (CIP).

The fund balance outlined below reflects only the base status quo budget and does not yet include the impact of any supplemental expenditures. These figures will be updated once the City Council reviews and approves additional allocations from the supplemental request list.

The General Fund also includes two designated reserve funds—the Economic Uncertainty Reserve Fund and the Emergency Reserve Fund—which are reported separately. Together, these reserves represent 25% of the City’s budgeted appropriations, in alignment with the City’s reserve policy Projections
Restricted Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
General Fund Fund Balance
City of Sonora | Budget Book FY25/26 Page 43
194
Item C.

Economic
Uncertainty
Fund
Economic Uncertainty Reserve
The City of Sonora has established two formal reserve accounts under its General Fund Reserve Policy, adopted by the City Council on September 16, 2019. These reserves serve as critical tools for long-term financial stability, providing flexibility to respond to unforeseen events, economic disruptions, or emergency needs. The reserve funds consist of excess general revenues and unspent appropriations that are transferred to the reserve accounts at the end of each fiscal year and reported in the budget as a “Transfer to Reserve Fund.”
Reserve funds are not appropriated within the operating budget but are maintained as unrestricted cash balances that can be transferred into the budget when necessary to cover emergency spending, revenue shortfalls, or other unanticipated expenditures. This structure ensures that the City can preserve core services during periods of financial distress without resorting to severe cuts or borrowing.

Each year during the budget process, the reserve requirement is recalculated based on 25% of the General Fund’s adjusted appropriations for that fiscal year. This recalculation ensures that the reserve remains proportional to the size and scope of the City’s operational commitments.

One of the two reserve accounts established under this policy is the Economic Uncertainty Reserve. It is specifically intended to minimize the fiscal impact of major economic uncertainties, including:

Local disasters or emergencies
Unexpected revenue losses
Budget imbalances
State or federal funding reductions
Other unforeseen fiscal challenges
Per the reserve policy, 75% of the total required reserve amount is allocated to the Economic Uncertainty Reserve. This reserve is available for use in stabilizing the budget and maintaining City operations when revenues fall short or when unplanned expenditures arise due to external or economic factors.

By maintaining this reserve, the City demonstrates a strong commitment to fiscal prudence, ensuring it can weather financial volatility and continue to deliver essential services to the community.

City of Sonora | Budget Book FY25/26 Page 44
195
Item C.

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 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Economic Uncertainty Reserve Fund Balance
Financial Summary FY2025 FY2026 % Change
Fund Balance — —
Restricted $2,127,741 $2,245,073 5.5%
Total Fund Balance: $2,127,741 $2,245,073 5.5%
City of Sonora | Budget Book FY25/26 Page 45
196
Item C.

Emergency
Reserve Fund
Emergency Reserve
As part of its comprehensive General Fund Reserve Policy adopted on September 16, 2019, the City of Sonora established two dedicated reserve accounts to enhance financial stability and protect core services during unforeseen circumstances. These reserve funds are composed of unrestricted cash set aside outside the operating budget, funded by yearend transfers from unspent appropriations and excess general revenues.

These funds serve as a financial safeguard, allowing the City to respond to emergencies or critical events without disrupting day-to-day operations or exhausting working capital.

The City’s Financial Policies require that the total reserve balance equal a minimum of 25% of the General Fund’s adjusted appropriations, recalculated annually during the budget process. This ensures that reserves remain aligned with the scale of the City's budget and service obligations.

One of the two reserve accounts established under this policy is the Emergency Reserve. This reserve is designed to cover immediate, highimpact costs resulting from emergencies, disasters, or other urgent events that are not covered by the City's insurance programs and are unlikely to be reimbursed by state or federal assistance.

Specifically, 25% of the total reserve requirement (or 6.25% of General Fund appropriations) is allocated to the Emergency Reserve. These funds are intended to:

Cover claim costs that fall within the City’s insurance deductibles, Respond to emergencies such as natural disasters, infrastructure failures, or public safety crises,
Fund critical needs during events where external reimbursement is not available.

Use of Emergency Reserve funds requires approval by a majority of the City Council (three affirmative votes). However, in the event of a declared disaster, the City Administrator is authorized to expend Emergency Reserve funds without prior Council approval to ensure immediate response capabilities.

This dedicated reserve reflects the City’s proactive approach to risk management, operational continuity, and community resilience, providing a critical buffer against financial and operational disruption during times of crisis.

City of Sonora | Budget Book FY25/26 Page 46
197
Item C.

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 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Emergency Reserve Fund Balance
City of Sonora | Budget Book FY25/26 Page 47
198
Item C.

Self Insurance
Fund
Since FY2017/18, the City has transitioned to a fully insured model for both medical and vision insurance, meaning premiums are paid to an insurance provider who assumes the financial risk of claims. However, dental insurance continues to be self-funded, allowing the City to directly manage and pay for dental claims incurred by employees. To facilitate this, the City utilizes a Self-Insurance Fund, an internal service fund specifically established to track revenues and expenses associated with the selffunded dental program. This structure promotes transparency and ensures that the actual costs of dental benefits are equitably distributed among departments based on usage.

Budget Overview
The FY2025/26 budget reflects only the self-insurance component for dental coverage within the Self-Insurance Fund. All costs related to the fully insured medical and vision benefits are budgeted within each department’s salary and benefits line items, consistent with the City’s accounting practices. By isolating the self-insured dental program within a dedicated internal service fund, the City maintains a clear and accurate accounting of costs, supports long-term financial planning, and ensures that benefitrelated expenses are properly allocated across departments.

Summary
The City of Sonora is projecting $33K of revenue in FY2026, which represents a 3.1% increase over the prior year. Budgeted expenditures are projected to increase by 3.1% or $1K to $33K in FY2026.

The FY2025/26 budget for the Self-Insurance Fund reflects the anticipated use of dental benefits by City employees and allocates costs accordingly. As an internal service fund, this account is used to manage and distribute the costs of services provided internally to various City departments—in this case, the City’s selffunded dental insurance program. Rather than budgeting a flat or estimated amount, each department is charged based on its actual usage of dental benefits, promoting fairness and accuracy in cost allocation. This approach ensures that the fund remains transparent and self-sustaining, with revenues matching expenses annually. By accurately budgeting for dental benefit usage, the City can continue to manage employee benefits efficiently while maintaining fiscal discipline across all departments.

City of Sonora | Budget Book FY25/26 Page 48
199
Item C.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$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 $36,295 $24,987 $27,771 $26,286 $32,000 $33,000 Total Revenue Source: $36,295 $24,987 $27,771 $26,286 $32,000 $33,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 49
200
Item C.

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
General Government $0 $0 $0 $897 $1,000 $1,000
Community Development $1,625 $1,949 $1,310 $778 $2,000 $2,000 Administration $5,747 $3,879 $6,213 $7,269 $5,000 $6,000 Fleet Services $239 $412 $0 $0 $0 $0
Public Safety $27,301 $16,456 $16,330 $15,763 $21,000 $21,000 Public Works $1,383 $2,291 $2,877 $1,579 $3,000 $3,000
Total Expenditures: $36,295 $24,987 $26,731 $26,286 $32,000 $33,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The Self-Insurance Fund, which supports the City’s self-funded dental program, is designed to maintain a target fund balance of $0, meaning annual revenues are expected to match total expenses each year. As of FY2023/24, any prior-year negative balances were fully eliminated, ensuring the fund is now operating on a balanced, cost-recovery basis.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$-750
$-500
$-250
$250
$500
Self Insurance Fund Balance
City of Sonora | Budget Book FY25/26 Page 50
201
Item C.

CalPERS
Pension
Prefunding
Trust
CalPERS Section 115 Pension Prefunding Trust
The CalPERS Section 115 Pension Prefunding Trust was established in FY22/23 by the City of Sonora as a proactive strategy to manage and offset future increases in pension costs associated with the City’s defined benefit retirement plan. This dedicated trust allows the City to prefund a portion of its CalPERS employer contributions and invest those funds in a separate, professionally managed account, outside the core CalPERS system.

By accumulating assets in the trust and generating investment earnings, the City creates a financial cushion that can be used to help stabilize future budgets, particularly during periods of economic uncertainty or rising pension rates. This trust is a flexible tool that enhances the City's ability to respond to fluctuations in pension costs without compromising core services or requiring abrupt budget adjustments.

Establishing and funding a Section 115 Trust is widely recognized as best practice in municipal financial planning. It offers several advantages:

Provides local control over how and when assets are used to address pension obligations.

Helps smooth out the fiscal impact of future CalPERS rate increases.

Supports long-term financial sustainability and planning.

Demonstrates fiscal responsibility to residents, employees, and credit rating agencies.

As part of the FY2025/26 supplemental budget requests, staff have recommended a contribution of $150,000 to the Section 115 Trust. While this funding is not included in the proposed budget, it is presented for City Council consideration, in alignment with Council Priority #49. Staff believe that this contribution represents a sound investment in the City's financial future and recommends its approval to continue building reserves for future pension obligations.

The trust reinforces the City’s commitment to responsible fiscal management and provides a meaningful step toward addressing long-term liabilities in a measured and strategic way.

Summary
In FY2025/26, there is a supplemental budget request for a $150,000 contribution to the CalPERS Section 115 Pension Prefunding Trust; while this amount is not included in the proposed budget, it is recommended by staff for City Council consideration to support long-term pension stability.

City of Sonora | Budget Book FY25/26 Page 51
202
Item C.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
CalPERS Pension Prefunding Trust Revenues by Source
For FY2025/26, the supplemental request will recommend an additional contribution of $150,000 as part of the directions of the Organizational Review and Budget Stabilization Study conducted in 2023.

Revenue Source
Use of Money & Property $0 $1,542 $42,025 $35,776 $30,000 $15,000 Transfer In $0 $225,000 $300,000 $300,000 $300,000 $0
Total Revenue Source: $0 $226,542 $342,025 $335,776 $330,000 $15,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 52
203
Item C.

Fund Balance
The City established and began funding the CalPERS Pension Prefunding Trust in FY2022/23 as a proactive step toward managing long-term pension obligations. As the trust’s balance grows, these funds will serve as a financial tool to help offset future pension costs. Over the next few years, the City’s unfunded accrued liability (UAL) with CalPERS is projected to peak. This is due in part to the transition away from 'classic' CalPERS employees—who are entitled to more costly retirement benefits under legacy formulas—as they retire and are replaced by lower-cost PEPRA-tier employees. The prefunding trust will be available to help moderate the impact of these short-term cost increases, providing greater stability and protection for the City’s budget.

Projections
Committed
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
CalPERS Pension Prefunding Trust Fund Balance
City of Sonora | Budget Book FY25/26 Page 53
204
Item C.

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 $10K of revenue in FY2026, which represents a 23.1% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $12K in FY2026.

PEG (Public, Educational, and Government Access) fees are derived from a 1% charge on traditional cable subscriptions and have continued to decline, with revenues projected to remain low in FY2025/26. This ongoing decrease is primarily the result of shifting consumer preferences, as more households discontinue traditional cable service in favor of internet-based streaming platforms—a trend widely known as 'cutting the cord.' The steady reduction in cable subscribers has directly impacted the City’s PEG revenue, as well as overall franchise fee collections. This downward trend is expected to persist in the coming years, as digital media continue to replace conventional cable television.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
$15K
City of Sonora | Budget Book FY25/26 Page 54
205
Item C.

PEG Fees Revenues by Source
Revenue Source
Licenses, Permits, & Franchises $5,754 $8,250 $9,985 $4,396 $11,000 $8,500 Use of Money & Property $54 $441 $2,239 $1,736 $2,000 $1,500 Total Revenue Source: $5,808 $8,691 $12,224 $6,132 $13,000 $10,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Peg Fees Expenditures by Function
Expenditures
Public, Educ & Govt Fee $1,604 $880 $0 $836 $12,000 $12,000 Total Expenditures: $1,604 $880 $0 $836 $12,000 $12,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
PEG (Public, Educational, and Government Access) franchise fees are restricted funds collected from cable providers, intended to support the development and maintenance of government-access programming and related technology. The fund balance in the City’s PEG account will be used in the future to modernize the City Council Chambers as technology evolves—ensuring that the City can continue to deliver accessible, high-quality public meeting broadcasts. Investing in these upgrades supports transparency, civic engagement, and accessibility by enabling residents to view Council meetings through live streaming and ondemand platforms, regardless of their ability to attend in person.

Projections
Assigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
PEG Fees Fund Balance
City of Sonora | Budget Book FY25/26 Page 55
206
Item C.

South Sonora
Lighting
The South Sonora Lighting District is a special assessment district established by the City of Sonora to provide and maintain public street lighting in a designated area of the City. This district ensures that residents and businesses within the defined boundaries receive reliable and adequate street lighting services to enhance public safety and visibility during nighttime hours.

The district is funded through annual assessments levied on properties within the South Sonora Lighting District. These assessments are collected as part of property tax bills.

Summary
The City of Sonora is projecting $17.3K of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 1.5% or $500 to $33K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
City of Sonora | Budget Book FY25/26 Page 56
207
Item C.

Revenues by Source
Projected 2026 Revenues by Source
Tax Related Revenue (56.6%)
Use of Money & Property (43.4%)
Budgeted and Historical 2026 Revenues by Source
Millions
Use of Money & Property
Tax Related Revenue
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.005
$0.01
$0.015
$0.02
$0.025
Revenue Source
Tax Related Revenue $8,060 $7,949 $10,178 $8,918 $9,800 $9,800 Use of Money & Property $700 $4,189 $9,215 $7,934 $7,500 $7,500 Total Revenue Source: $8,760 $12,138 $19,393 $16,852 $17,300 $17,300 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 57
208
Item C.

Expenditures by Function
Budgeted Expenditures by Function
Lighting District (100%)
Budgeted and Historical Expenditures by Function
Percentage
Lighting District
FY2021FY2022FY2023FY2024FY2025FY2026
0%
20%
40%
60%
80%
100%
Expenditures
Lighting District $1,484 $1,586 $1,702 $32,306 $32,500 $33,000 Total Expenditures: $1,484 $1,586 $1,702 $32,306 $32,500 $33,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 58
209
Item C.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
South Sonora Lighting Fund Balance
City of Sonora | Budget Book FY25/26 Page 59
210
Item C.

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. The Zone A fee, applicable to businesses located in the downtown area bounded by Wykoff, Gold, Shepherd, and Green Streets, ranges from $75 to $300 annually, depending on the number of employees.

The Zone B fee, which applies to businesses located elsewhere in the City, is a flat $25 per year.

Summary
The City of Sonora is projecting $37.3K of revenue in FY2026, which represents a 1.6% decrease over the prior year. Budgeted expenditures are projected to decrease by 2.3% or $1.4K to $60.6K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$20K
$40K
$60K
$80K
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 $36,750 $37,394 $37,350 $36,575 $37,900 $37,300 Total Revenue Source: $36,750 $37,394 $37,350 $36,575 $37,900 $37,300 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Expenditures by Expense Type
Expense Objects
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 60
211
Item C.

Salaries & Benefits $4,723 $0 $1,781 $0 $0 $0
Operating Expenditures $19,587 $14,997 $62,557 $62,000 $62,000 $60,600 Total Expense Objects: $24,310 $14,997 $64,338 $62,000 $62,000 $60,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The Fund Balance has been negative for several years as the cost of the special events has been higher than the revenues generated. During the pandemic, the City did not conduct many of the normally planned events. This helped to erase a significant budget deficit that had accrued over the past years. As of FY2024/25, the City has contracted the special event planning to the Sonora Chamber of Commerce. This contract better aligns with the actual revenues generated by this fund and will limit future negative fund balances.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$-80000
$-60000
$-40000
$-20000
$0
Benefit Zones Fund Balance
City of Sonora | Budget Book FY25/26 Page 61
212
Item C.

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 $36K of revenue in FY2026, which represents a 12.5% increase over the prior year. Budgeted expenditures are projected to increase by 12.5% or $4K to $36K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
Farmer's Market Revenues by Source
Revenues for the City’s Farmers Market are primarily generated through vendor fees, which are collected from participating farmers, artisans, and food vendors for booth space and event participation. These fees are intended to cover the operational costs of hosting the market, including site setup, permits, promotions, and staff oversight. In the FY2024/25, vendor fees were increased to better align with the actual cost of providing these services and to ensure the market remains financially sustainable. The fee adjustment also supports the addition of staffing resources needed to enhance market operations, improve coordination, and provide a better experience for both vendors and attendees.

Revenue Source
Charges for Services $28,305 $29,905 $31,790 $31,890 $32,000 $36,000 Total Revenue Source: $28,305 $29,905 $31,790 $31,890 $32,000 $36,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 62
213
Item C.

Farmer's Market Expenditures by Function
Expenditures
Farmer's Market $27,638 $23,383 $18,716 $24,917 $32,000 $36,000 Total Expenditures: $27,638 $23,383 $18,716 $24,917 $32,000 $36,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The City's Farmers Market is operated as an enterprise fund, meaning it is financially self-sustaining through revenues generated from vendor fees and related activities. This structure ensures that all costs associated with the market’s operations are covered by the program itself, without reliance on General Fund support. As of year-end, the Farmers Market Fund has a fund balance of approximately $16,800. These remaining funds will be reinvested into enhancing the market—such as improving vendor amenities, expanding promotional efforts, upgrading equipment, and creating a better overall experience for both vendors and the community. If additional resources become available in future years, they will likewise be used to support improvements and continued growth of the market.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$-10000
$-5000
$0
$5K
$10K
$15K
$20K
Farmer's Market Fund Balance
City of Sonora | Budget Book FY25/26 Page 63
214
Item C.

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 $24.9K of revenue in FY2026, which represents a 10.7% increase over the prior year. Budgeted expenditures are projected to increase by 1.6% or $400 to $24.9K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$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 $150 $250 $150 $0 $500 $500
Intergovernmental $11,500 $10,000 $10,000 $7,000 $10,000 $10,000 Use of Money & Property $12,000 $12,000 $12,000 $12,400 $12,000 $14,400 Total Revenue Source: $23,650 $22,250 $22,150 $19,400 $22,500 $24,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 64
215
Item C.

Dragoon Gulch Expenditures by Function
Expenditures
Dragoon Gulch $11,061 $10,671 $17,665 $15,247 $24,500 $24,900 Total Expenditures: $11,061 $10,671 $17,665 $15,247 $24,500 $24,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The Dragoon Gulch Trail system is operated as an enterprise fund, meaning it is designed to be selfsupporting through the revenues it generates, without relying on the City’s General Fund. This structure ensures that the trail's ongoing maintenance and improvements are funded directly by the users and assets associated with the trail itself. One unique feature of this enterprise model is the City-owned residential property located along the trail, which is rented out to generate revenue. The income from this rental is reinvested into maintaining the trail system and enhancing the overall user experience. These funds support a variety of improvements, such as vegetation management, erosion control, and enhancements like improved signage. Operating the trail as an enterprise fund allows the City to provide a high-quality recreational amenity to residents and visitors alike, while maintaining financial sustainability and preserving General Fund resources for other essential services.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
Dragoon Gulch Fund Balance
City of Sonora | Budget Book FY25/26 Page 65
216
Item C.

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 $2.13M of revenue in FY2026, which represents a 5.0% decrease over the prior year. Budgeted expenditures are projected to decrease by 4.7% or $115K to $2.35M in FY2026.

Sales tax continues to be the City’s single largest source of revenue, supporting a wide range of essential services and operations. Revenue projections for each of the City’s sales tax categories are provided by an independent sales tax consultant who monitors local economic trends and statewide retail performance. For FY2025/26, estimated sales tax revenues are projected to be lower than in FY2024/25, which may signal a potential slowdown in the local economy. Factors contributing to this decline could include reduced consumer spending, changes in retail activity, or broader economic uncertainty. While sales tax remains a critical and historically stable revenue stream for the City, these revised estimates highlight the importance of ongoing fiscal monitoring and long-term financial planning.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
City of Sonora | Budget Book FY25/26 Page 66
217
Item C.

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
FY2021FY2022FY2023FY2024FY2025FY2026
$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Tax Related Revenue $2,347,073 $2,316,174 $2,294,358 $2,139,509 $2,187,200 $2,081,600 Use of Money & Property $5,731 $38,492 $79,231 $71,809 $55,500 $49,800 Total Revenue Source: $2,352,804 $2,354,666 $2,373,589 $2,211,318 $2,242,700 $2,131,400 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 67
218
Item C.

Measure I Expenditures by Function
In FY2023/24, the City made an additional one-time transfer from Measure I funds to support the purchase of a new street sweeper. This expenditure was above the typical annual use of Measure I resources, which are otherwise dedicated to supporting ongoing operations. Beginning in FY2024/25, Measure I expenditures return to a maintenance level, with funds allocated solely to sustaining the core services in the departments it was intended to support. All revenues generated from Measure I, the voter-approved one-half percent special sales tax, are now fully committed each year to providing essential services. As a result, there are no surplus funds remaining at year-end, reinforcing the importance of careful annual planning and continued reliance on this dedicated funding source.

Budgeted and Historical Expenditures by Function
Millions
Public Works
Public Safety
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.5
$1
$1.5
$2
$2.5
$3
For Fiscal Year 2025/26 the budgeted expenditures from Measure I Funds are allocated to the following departments:

Sonora Police Department $1,420,000
Sonora Fire Department $600,000
Sonora Public Works Department $330,000
Expenditures
Public Safety $1,800,000 $1,850,000 $2,100,000 $2,105,000 $2,105,000 $2,020,000 Public Works $315,000 $325,000 $669,400 $360,000 $360,000 $330,000 Total Expenditures: $2,115,000 $2,175,000 $2,769,400 $2,465,000 $2,465,000 $2,350,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 68
219
Item C.

Fund Balance
The City has accumulated fund balance in the Measure I Fund over previous years. These funds are designated exclusively for use by the Police Department, Fire Department, and Public Works Department, consistent with the intent of the Measure I special sales tax. In FY2023/24, the fund balance declined due to a one-time purchase of a new street sweeper for the Public Works Department, which was a planned and appropriate use of Measure I resources.

Sales tax revenues in the City peaked following the COVID-19 pandemic, driven in part by increased consumer spending and stimulus-related activity. However, since that peak, sales tax revenues have been on a gradual decline, reflecting shifts in economic conditions and local spending patterns. Currently, all ongoing Measure I revenues are fully allocated to maintaining essential services in the supported departments. There are no longer "extra" or uncommitted funds generated each year, and any remaining fund balances will be used solely for their intended purpose—supporting frontline public safety and infrastructure services.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Measure I Fund Balance
City of Sonora | Budget Book FY25/26 Page 69
220
Item C.

Gasoline Tax
Gasoline Tax Revenues
Including Highway Users Tax Account (HUTA) and Road Maintenance and Rehabilitation Account (RMRA)
The State of California imposes a variety of transportation-related taxes and fees to fund roadway maintenance and infrastructure projects. These include per-gallon excise taxes on gasoline and diesel fuel, sales taxes on fuel, and vehicle registration fees. A portion of these revenues is allocated to local governments—cities and counties—to support transportationrelated expenses.

The City of Sonora receives funding through two primary state accounts:

The Highway Users Tax Account (HUTA), commonly referred to as the gasoline tax, has provided a consistent revenue stream to cities and counties for decades. HUTA funds are distributed based on population and are restricted for use on streets, roads, and transportation infrastructure.

The Road Maintenance and Rehabilitation Account (RMRA) was established under the Road Repair and Accountability Act of 2017 (SB1). This account provides additional funding focused specifically on the repair, maintenance, and safety of local roads, with accountability and reporting requirements tied to project eligibility and performance.

To ensure transparency and compliance with state funding guidelines, the City of Sonora accounts for all gasoline tax revenues in three separate funds, tracking revenue sources and expenditures in accordance with state requirements and best practices.

These revenues are essential to preserving and improving the City’s street network and ensuring continued investment in safe, well-maintained public infrastructure.

Summary
The City of Sonora is projecting $326.35K of revenue in FY2026, which represents a 0.3% increase over the prior year. Budgeted expenditures are projected to decrease by 39.9% or $129.5K to $195K in FY2026.

As the State of California continues its transition toward electric vehicles (EV's), there will be an expected deceleration in gasoline tax revenues. This trend is largely driven by increased EV adoption, greater fuel efficiency in internal combustion vehicles, and changes in driver behavior. Since local governments like the City of Sonora receive a share of gasoline tax revenues to fund road maintenance and transportation infrastructure, this decline presents long-term fiscal challenges.

To date, the revenue impact of declining gasoline consumption has been partially offset by scheduled increases in fuel tax rates—adjusted annually for inflation—under provisions such as the Road Maintenance and Rehabilitation Account (RMRA) established by Senate Bill 1 (SB 1). These built-in adjustments have temporarily sustained funding levels, despite the drop in fuel usage. However, as EV adoption accelerates, these rate increases are unlikely to fully compensate for the growing loss of taxable fuel sales over time.

Looking ahead, the City can expect continued pressure on fuel tax revenues unless a new funding model is adopted at the state level. One such model under consideration is a mileage-based user fee, where vehicle owners would be charged based on miles driven rather than gallons consumed. This would create a more City of Sonora | Budget Book FY25/26 Page 70
221
Item C.
sustainable and equitable funding mechanism that accounts for both traditional and electric vehicles.

This shift is further underscored by the Advanced Clean Cars II regulations, which require that all new passenger cars, trucks, and SUVs sold in California be zero-emission vehicles by 2035. As gas tax revenues decline over time, the City must proactively plan for this evolving fiscal landscape by identifying and advocating for sustainable, long-term funding solutions to support continued investment in roadways and critical infrastructure.

At the federal level, the U.S. Congress recently passed a resolution under the Congressional Review Act seeking to nullify California’s authority to enforce more stringent emissions standards granted by the Environmental Protection Agency (EPA). This challenge is expected to be resolved in the federal courts, with significant implications for state-led climate policy and transportation funding strategies Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
City of Sonora | Budget Book FY25/26 Page 71
222
Item C.

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)
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.1
$0.2
$0.3
$0.4
Gas Tax Fund
Gas Tax 2105 Fund $27,337 $29,592 $31,539 $32,996 $32,200 $33,300 Gas Tax 2106 Fund $30,601 $30,853 $32,493 $32,888 $32,500 $32,800 Gas Tax 2107 Fund $32,709 $40,333 $42,691 $42,963 $44,100 $45,200 Gas Tax 2107.5 Fund $1,000 $2,000 $2,000 $2,000 $2,000 $2,000 Investment Earnings $162 $1,063 $444 $497 $500 $250
Total Gas Tax Fund: $91,809 $103,841 $109,168 $111,344 $111,300 $113,550 Highway Users' Tax-Section 2103
Gas Tax 2103 Fund $38,902 $42,372 $47,293 $48,806 $46,100 $49,300 Investment Earnings $551 $3,710 $9,745 $12,819 $13,000 $12,500 Total Highway Users' Tax-Section 2103: $39,453 $46,082 $57,039 $61,625 $59,100 $61,800 Road Maintenance and Rehabiliation (SB1)
Road Maintenance & Rehabilitation $99,319 $114,802 $131,524 $140,836 $133,000 $136,000 Investment Earnings $888 $6,896 $19,607 $27,095 $22,000 $15,000 Total Road Maintenance and Rehabiliation (SB1): $100,207 $121,698 $151,132 $167,931 $155,000 $151,000 Total: $231,469 $271,621 $317,339 $340,900 $325,400 $326,350 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 72
223
Item C.

Gasoline Tax Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
Millions
Highway Users' Tax-Section 2103
Road Maintenance and Rehabiliation (SB1)
Gas Tax Fund
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Gas Tax Fund $89,000 $105,000 $110,000 $110,000 $110,000 $110,000 Highway Users' Tax-Section 2103 $9,962 $0 $2,527 $8,168 $10,000 $0 Road Maintenance and Rehabiliation (SB1) $35,355 $0 $765 $54,110 $204,500 $85,000 Total: $134,317 $105,000 $113,292 $172,278 $324,500 $195,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 73
224
Item C.

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. In FY2025/26, the City plans to utilize $85,000 of the accumulated RMRA funds to support the design phases of the Snell Road Reconstruction and Drainage Improvement Project.

Summary
The City of Sonora is projecting $151K of revenue in FY2026, which represents a 2.6% decrease over the prior year. Budgeted expenditures are projected to decrease by 58.4% or $119.5K to $85K in FY2026.

While gasoline consumption has been gradually declining due to increased fuel efficiency, reduced driving, and the rise of electric vehicles, revenues from the Road Maintenance and Rehabilitation Account (RMRA) have actually increased in recent years. This is because the RMRA gas tax rate is indexed to inflation and automatically increases each year, as established under Senate Bill 1 (SB 1).

In effect, the annual increases in the per-gallon tax rate have more than offset the decrease in overall gasoline sales, resulting in a net increase in RMRA revenue to cities and counties. This built-in adjustment has allowed the City to maintain or even grow their RMRA funding, despite the broader downward trend in gasoline consumption.

However, this offset is expected to be temporary. As electric vehicle adoption accelerates and gasoline usage continues to decline over the long term, even inflation-based rate increases will no longer be sufficient to sustain revenue levels. This highlights the importance of pursuing alternative transportation funding mechanisms to ensure continued investment in road maintenance and infrastructure. As part of the Advanced Clean Cars II regulations, all new passenger cars, trucks, and SUV's sold in California will be zero-emission vehicles by 2035.

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 FY2025/26 is $136,000
Budgeted and Historical 2024 Revenues by Source
Millions
Use of Money & Property
Intergovernmental
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.05
$0.1
$0.15
$0.2
Revenue Source
Intergovernmental $99,319 $114,802 $131,524 $140,836 $133,000 $136,000 Use of Money & Property $888 $6,896 $19,607 $27,095 $22,000 $15,000 Total Revenue Source: $100,207 $121,698 $151,132 $167,931 $155,000 $151,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 75
226
Item C.

Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Road Maintenance
FY2021
FY2022
FY2024
FY2025
FY2026
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Expenditures
Road Maintenance $35,355 $0 $765 $54,110 $204,500 $85,000 Total Expenditures: $35,355 $0 $765 $54,110 $204,500 $85,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 76
227
Item C.

Fund Balance
The City has accumulated approximately $685,000 over the past several years. As part of the FY2025/26 budget is the Snell Road Reconstruction and Drainage Improvement Project.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Road Maintenance and Rehabilitation Fund Balance
City of Sonora | Budget Book FY25/26 Page 77
228
Item C.

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 $113.55K of revenue in FY2026, which represents a 2.0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $110K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
City of Sonora | Budget Book FY25/26 Page 78
229
Item C.

Highway User Tax Revenues by Source
Each year the City receives estimated revenues for each of the California Gas Tax Funds from the California Department of Finance. The estimated Highway User Tax funding for the City of Sonora in FY2025/26 is $113,300
Budgeted and Historical 2024 Revenues by Source
Millions
Use of Money & Property
Intergovernmental
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.025
$0.05
$0.075
$0.1
$0.125
Revenue Source
Intergovernmental $91,647 $102,778 $108,724 $110,847 $110,800 $113,300 Use of Money & Property $162 $1,063 $444 $497 $500 $250 Total Revenue Source: $91,809 $103,841 $109,168 $111,344 $111,300 $113,550 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 79
230
Item C.

Highway User Tax Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Highway Users Tax
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.1
$0.025
$0.05
$0.075
$0.125
Expenditures
Highway Users Tax $89,000 $105,000 $110,000 $110,000 $110,000 $110,000 Total Expenditures: $89,000 $105,000 $110,000 $110,000 $110,000 $110,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 80
231
Item C.

Fund Balance
The fund balance in the City's Highway User Tax Fund is normally close to $0. Each year the City allocates approximately $110,000 to the Public Works Department to patch and stripe streets and roads in the City. As the revenues have increased and decreased over the past few years the fund balance has done the same.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$2.5K
$5K
$7.5K
$12.5K
Highway User Tax Fund Balance
City of Sonora | Budget Book FY25/26 Page 81
232
Item C.

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 $59.8K of revenue in FY2026, which represents a 1.2% increase over the prior year. Budgeted expenditures are projected to decrease by 100% or $10K to $0 in FY2026.

As the State of California has begun the transition to electric vehicles (EV), there has been a marked decline in gasoline taxes collected. The City can expect this trend to continue until there is a solution offered. There have been discussions about taxing each vehicle on the number of miles driven. As part of the Advanced Clean Cars II regulations, all new passenger cars, trucks, and SUV's sold in California will be zero-emission vehicles by 2035.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$20K
$40K
$60K
$80K
City of Sonora | Budget Book FY25/26 Page 82
233
Item C.

Gas Tax Section 2103 Revenues by Source
Each year the City receives estimated revenues for each of the California Gas Tax Funds from the California Department of Finance. The estimated Highway User Tax funding in FY2025/26 is $49,300 Budgeted and Historical Revenues by Source
Millions
Use of Money & Property
Intergovernmental
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Revenue Source
Intergovernmental $38,902 $42,372 $47,293 $48,806 $46,100 $47,300 Use of Money & Property $551 $3,710 $9,745 $12,819 $13,000 $12,500 Total Revenue Source: $39,453 $46,082 $57,039 $61,625 $59,100 $59,800 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 83
234
Item C.

Gas Tax Section 2103 Expenditures by Function
There are no budgeted expenditures for this fund in FY2025/26. This will be part of the supplemental requests. It is anticipated these funds will be used on the Snell Road Project.

Budgeted and Historical Expenditures by Function
Millions
Highway Users Tax
FY2022
FY2024
FY2025
$0
$0.01
$0.0025
$0.005
$0.0075
$0.0125
Expenditures
Highway Users Tax $9,962 $0 $2,527 $8,168 $10,000 $0
Total Expenditures: $9,962 $0 $2,527 $8,168 $10,000 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 84
235
Item C.

Fund Balance
The City has accumulated approximately $316,000 over the past several years. As part of the FY2025/26 budget's supplementary list are projects which could be allocated as a use these funds.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Gas Tax Fund Balance
City of Sonora | Budget Book FY25/26 Page 85
236
Item C.

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 $185K of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 11.4% or $20K to $195K in FY2026.

The increase in the budget is intended to more accurately align with the actual revenues being collected through the program. As revenue collections rise, it is important for the City to reflect those increases in the expenditure budget to ensure transparency and compliance with fiscal policies. Appropriately adjusting expenditures allows the City to utilize the full extent of available resources for their intended purposes, rather than leaving them unspent or appearing as surplus. This approach also helps demonstrate that funds are being actively managed and reinvested into program services, maintenance, or improvements, as required by the fund’s purpose.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
Supplemental Law Enforcement Services Fund Revenue by Fund SLESF - COPS $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Total SLESF - COPS: $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 86
237
Item C.

Supplemental Law Enforcement Services Fund Expenditures by Function Expenditures
Public Safety $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Total Expenditures: $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
The City's Supplemental Law Enforcement Services Fund is funding dedicated to the Police Department.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Supplemental Law Enforcement Services Fund Balance
City of Sonora | Budget Book FY25/26 Page 87
238
Item C.

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 $0 of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $2.5K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1K
$2K
$3K
$4K
Vehicle Abatement Revenues by Source
Revenue Source
Charges for Services $3,023 $2,810 $2,961 $0 $0 $0
Total Revenue Source: $3,023 $2,810 $2,961 $0 $0 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 88
239
Item C.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
Vehicle Abatement Fund Balance
City of Sonora | Budget Book FY25/26 Page 89
240
Item C.

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 $0 of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 96.8% or $38.7K to $1.3K in FY2026.

Each year the City applies for this grant. The actual revenues and expenditures are based on the award and can vary widely. Once an award has been accepted by the City Council a budget will be approved.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of Sonora | Budget Book FY25/26 Page 90
241
Item C.

Rural Capacity Grant Revenues by Source
Revenue Source
Intergovernmental $19,893 $10,000 $207,035 $0 $0 $0
Transfer In $58,450 $0 $0 $0 $0 $0
Total Revenue Source: $78,343 $10,000 $207,035 $0 $0 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$-30000
$-20000
$-10000
$0
$10K
$20K
$30K
Rural Capacity Grant Fund Balance
City of Sonora | Budget Book FY25/26 Page 91
242
Item C.

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 FY2025/26, 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 $50K of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 10.6% or $10.15K to $85.35K in FY2026.

Revenues in this fund are based on the current need for fire personnel and equipment to be deployed. Each year the City provides a base amount of $50,000. This amount will be updated throughout the year as actual deployments occur.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
City of Sonora | Budget Book FY25/26 Page 92
243
Item C.

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 $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Total Revenue Source: $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Code 5 Reimbursement Expenditures by Function
Expenditures
Public Safety $97,629 $65,664 $178,961 $49,524 $95,500 $85,350 Total Expenditures: $97,629 $65,664 $178,961 $49,524 $95,500 $85,350 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
As the City's Fire Department is utilized in mutual aide assistance the revenues are accumulated. The department uses these funds, as necessary, for equipment needs and as matching funds for other grant opportunities.

Projections
Unassigned
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Code 5 Fire Fund Balance
City of Sonora | Budget Book FY25/26 Page 93
244
Item C.

Certified Access
Specialist Fund
This fund is used to account for receipts of business licenses and building related surcharges and disbursements, which fund ongoing building programs to promote disabled accessibility. The Senate Bill (SB) 1186 fee is applied to business license renewals. Local jurisdictions are required to use the funds to increase certified access specialist (CASp) services and compliance with construction related disability access requirements, primarily for training and retention of CASps to meet the needs of the public.

Summary
The City of Sonora is projecting $3.5K of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $3K to $3K in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1K
$2K
$3K
$4K
$5K
Certified Access Specialist Revenues by Source
Revenue Source
Licenses, Permits, & Franchises $3,539 $3,893 $3,373 $2,771 $3,500 $3,500 Total Revenue Source: $3,539 $3,893 $3,373 $2,771 $3,500 $3,500 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Certified Access Specialist by Function
Expenditures
Community Development $0 $0 $3,000
Total Expenditures: $0 $0 $3,000
Name FY2025 Actual FY2025 Budget FY2026 Budgeted
City of Sonora | Budget Book FY25/26 Page 94
245
Item C.

Fund Balance
Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5K
$10K
$15K
$20K
$25K
$30K
Certified Access Specialist Fund Balance
City of Sonora | Budget Book FY25/26 Page 95
246
Item C.

Local
Transportation
Fund
Local Transportation Funds (LTF) are allocated to the City of Sonora only when excess funds remain after regional transit needs have been met. For FY2025/26, the City does not anticipate receiving any surplus funding from the LTF program. The projected revenue is for the interest earned on the current fund balance. However, should funding become available during the fiscal year, the City will prepare a budget adjustment to recognize the unanticipated revenue and bring it forward to the City Council for approval.

This approach ensures compliance with budgetary procedures while allowing the City to responsibly utilize any LTF funds that may be received.

Summary
The City of Sonora is projecting $12K of revenue in FY2026, which represents a 86.4% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2026.

The amount the City receives from the Local Transportation Funds is determined by the amount of excess LTF at the Tuolumne County Transportation Council (TCTC). For FY25/26, the City is not expecting to receive any excess LTF. The City will request funding as soon as notice of availability is given by TCTC.

Local Transportation Fund Revenues by Source
Revenue Source
Intergovernmental $155,510 $116,287 $23,161 $26,667 $83,400 $0 Use of Money & Property $600 $4,700 $12,014 $11,914 $5,000 $12,000 Total Revenue Source: $156,110 $120,987 $35,175 $38,581 $88,400 $12,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Local Transportation Fund Expenditures by Function
The expenditures for each deparment are reflected in their respective budgets.

Expenditures
Road Maintenance $77,000 $56,862 $0 $0 $0 $0
Total Expenditures: $77,000 $56,862 $0 $0 $0 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
As part of the FY2025/26 Budget, supplementary requests will be approved during the budget hearings.

Projections
Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Local Transportation Fund Balance
City of Sonora | Budget Book FY25/26 Page 97
248
Item C.

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 FY2026, which represents a 8.9% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2026.

The revenues in this fund are provided by the number of projects constructed in the City. Each year the City provides an estimate of the amount collected and will update to the actual amount during the mid-year update. The actual amount will be determined by the size and number of projects constructed.

Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Traffic Mitigation Revenues by Source
Revenue Source
Licenses, Permits, & Franchises $15,920 $17,004 $10,485 $4,092 $12,500 $8,000 Use of Money & Property $3,677 $20,703 $45,080 $52,773 $38,000 $47,000 Total Revenue Source: $19,597 $37,707 $55,565 $56,865 $50,500 $55,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Traffic Mitigation Expenditures by Function
Expenditures
Mitigation $175,000 $0 $0 $0 $0 $0
Total Expenditures: $175,000 $0 $0 $0 $0 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 98
249
Item C.

Fund Balance
Traffic Impact Mitigation Fees are collected pursuant to Chapter 3.50 of the Sonora Municipal Code established in 1991 and City Council Resolution 11-16-98-A which adopted Traffic Impact Mitigation Fees based on an Updated Study of County Wide Circulation Improvement Needs. These fees are used to mitigate the effects of projects within the City. As part of the fund balance is the encumbered funds for the signalization project of Sanguinette Road and Old Wards Ferry Road.

Projections
Assigned Restricted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
Traffic Mitigation Fund Balance
City of Sonora | Budget Book FY25/26 Page 99
250
Item C.

Gold Rush
Multi-Use Trail
This fund tracks the Gold Rush Multi-Use Trail. Phase 1 of this project is a

1.5 mile, paved, shared-use path along State Route 49. It will begin on Stockton Street at the South End of the Motherlode Fair Grounds and along Woods Creek Park to Sonora High. The completed trail will extend 14 miles.

For FY25/26, the remaining encumbered funds from FY24/25 will be used to continue the project.

Summary
The City of Sonora is projecting $0 of revenue in FY2026, which represents a 100% decrease over the prior year. Budgeted expenditures are projected to decrease by 100% or $421K to $0 in FY2026.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
Gold Rush Multi-Use Trail Comprehensive Summary
Beginning Fund Balance: N/A $11,986 $11,986 $2,284
Revenues
Intergovernmental $11,986 $55,365 $421,000 $0
Total Revenues: $11,986 $55,365 $421,000 $0
Expenditures
Operating Expenditures $0 $83,137 $421,000 $0
Total Expenditures: $0 $83,137 $421,000 $0
Total Revenues Less Expenditures: $11,986 -$27,772 $0 $0 Ending Fund Balance: N/A -$15,786 $11,986 $2,284
Name FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 100
251
Item C.

Fund Balance
Projections
Restricted
FY2024 FY2025 FY2026
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
$15K
Gold Rush Multi-Use Trail Fund Balance
City of Sonora | Budget Book FY25/26 Page 101
252
Item C.

Greenley Road
Extension
Project
The North-South Connector Project, or Greenley Road Extension, in one form or another, has been included in every Tuolumne County Regional Transportation Plan (RTP) since the first RTP in 1975.

At a joint meeting of the Tuolumne County Board of Supervisors and Sonora City Council on December 17, 2021, the Greenley Road Extension Project was discussed as a project of mutual interest. Resolution 127-21 was passed resolving to maintain open communication on issues affecting citizens with a collective mission of creating safe and healthy communities that promote economic prosperity and enhance quality of life for both citizens and visitors. On August 16, 2022 the Tuolumne County Board of Supervisors approved the Public Works Department to collaborate with the Tuolumne County Transportation Council and City of Sonora on the development of a Project Initiation Document for Phase I of the North-South Connector (Greenley Road Extension) Project.

Summary
The City of Sonora is projecting $0 of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $175K in FY2026.

Greenley Road Extension Project Comprehensive Summary
Beginning Fund Balance: N/A $175,000 $175,000 $175,000 $175,000 $175,000 Revenues
Transfer In $175,000 $0 $0 $0 $0 $0
Total Revenues: $175,000 $0 $0 $0 $0 $0
Expenditures
Operating Expenditures $0 $0 $0 $0 $175,000 $175,000
Total Expenditures: $0 $0 $0 $0 $175,000 $175,000
Total Revenues Less Expenditures: $175,000 $0 $0 $0 -$175,000 -$175,000 Ending Fund Balance: N/A $175,000 $175,000 $175,000 $0 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Fund Balance
Projections
Unassigned
FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Gold Rush Multi-Use Trail Fund Balance
City of Sonora | Budget Book FY25/26 Page 103
254
Item C.

FUNDING SOURCES
City of Sonora | Budget Book FY25/26 Page 104
255
Item C.

General Fund Revenues Summary
The General Fund is the operating fund of the City and is used to support general government services that are not legally restricted to other funding sources. It finances the core functions, including police and fire services, public works, community development, code enforcement, administration, and general government operations.

The General Fund is supported by discretionary revenues, meaning the City Council has the authority to allocate these funds based on community needs and policy priorities. Major revenue sources include property taxes, sales taxes, public benefit fees, franchise fees, transient occupancy tax (TOT), and a variety of user fees charged for city services. These revenues are critical to maintaining the City’s essential services and ensuring operational stability.
$14,363,140 -$112,060
(-0.77% vs. prior year)
General Fund revenue is projected to decline slightly in FY2025/26, reflecting uneven performance across the City’s major revenue sources. While revenues, such as business license fees and franchise taxes, are expected to remain relatively stable, others are beginning to show signs of deceleration. The City’s largest and most economically sensitive revenue stream, sales tax, is projected to decline by approximately 3% compared to the prior year, and is now estimated to be nearly 9% lower, over a two-year period. This trend suggests a softening in the local economy and a shift in consumer spending patterns, consistent with broader regional indicators. Property tax revenue is expected to stabilize following several years of strong growth, much of which was fueled by a robust housing market and increasing property valuations. The current leveling off aligns with statewide trends, as rising interest rates and slower home price appreciation moderate growth in assessed property values. The projected decrease in overall General Fund revenue underscores the need for continued conservative forecasting, aggressive reserve contributions, and disciplined fiscal management. In the face of economic uncertainty, the City will need to closely monitor revenue performance and remain flexible in its budgetary approach to safeguard core services and preserve long-term financial health.

General Fund Revenues Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
City of Sonora | Budget Book FY25/26 Page 105
256
Item C.

General Fund Revenues by Source
Projected 2024 Revenues by Source
Tax Related Revenue (66.2%)
Transfer In (22.2%)
Licenses, Permits, & Franchises (7.6%)
Use of Money & Property (2.2%)
Charges for Services (0.7%)
Intergovernmental (0.6%)
All Other Revenue (0.4%)
Budgeted and Historical Revenues by Source
Millions
Fines, Forfeitures & Penalties
All Other Revenue
Intergovernmental
Charges for Services
Use of Money & Property
Licenses, Permits, & Franchises
Transfer In
Tax Related Revenue
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Revenue Source
Tax Related Revenue
Supplemental Tax Roll $25,955 $25,605 $67,680 $9,850 $10,000 $10,000 Homeowners Exemption $8,787 $8,488 $8,267 $3,852 $4,000 $4,000 Prop 172 - Public Safety $33,855 $33,198 $31,795 $32,095 $33,200 $31,200 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 106
257
Item C.

Vehicle License Fee $5,664 $5,329 $6,422 $8,204 $8,500 $8,500 Property Tax Current Secured $649,358 $685,065 $939,670 $992,447 $957,700 $1,001,300 Property Tax Current UnSecured $14,090 $4,362 $23,540 $4,270 $6,000 $6,000 Property Tax Prior Years $15 $282 $391 $0 $500 $500
Property Tax Other $0 $0 $0 $0 $500 $500
Property Tax In Lieu of VLF $448,465 $473,292 $493,427 $510,128 $503,200 $512,600 Sales and Use Tax $3,496,261 $4,050,609 $8,321,392 $7,433,696 $7,577,000 $7,328,600 Transient Occupancy Tax $559,545 $682,409 $702,269 $586,163 $608,000 $586,000 Real Property Transfer Tax $26,706 $15,759 $16,778 $15,675 $12,000 $15,000 Pass Through from RDA $188,938 $0 $0 $0 $0 $0
Total Tax Related Revenue: $5,457,639 $5,984,398 $10,611,631 $9,596,380 $9,720,600 $9,504,200 Licenses, Permits, & Franchises
Franchise Fees $141,478 $145,854 $207,797 $161,502 $160,000 $165,000 Cannabis Public Benefit Fees $499,977 $635,347 $703,655 $661,657 $700,000 $660,000 Business License $127,719 $131,468 $132,741 $130,645 $130,700 $130,000 Parking Permits $1,203 $1,260 $690 $1,215 $1,000 $1,100 Building Permits $98,887 $146,104 $114,930 $122,946 $129,000 $123,000 Encroachment Permits $2,300 $4,570 $5,850 $9,995 $10,000 $10,000 Inspection Fees $2,025 $360 $2,202 $210 $500 $1,000
Zoning and Subdivision Fees $13,691 $13,947 $19,255 $4,710 $7,000 $7,000 Total Licenses, Permits, & Franchises: $887,280 $1,078,910 $1,187,120 $1,092,880 $1,138,200 $1,097,100 Fines, Forfeitures & Penalties
Administrative Fines $0 $0 $0 $780 $1,000 $3,000
Vehicle Code Fines $215 $0 $0 $0 $0 $0
Parking Ordinance Fines $4,723 $4,562 $3,075 $4,514 $4,000 $4,000 Court Fines $17,499 $23,572 $16,508 $6,834 $15,000 $12,000 Parking Tickets $3,242 $4,355 $3,823 $3,548 $4,200 $4,200 Booking Fees $20 $0 $0 $0 $0 $0
Total Fines, Forfeitures & Penalties: $25,699 $32,489 $23,406 $15,676 $24,200 $23,200 Charges for Services
Fingerprint Services $5,631 $3,755 $4,193 $2,792 $5,000 $4,500 Police Department Services $38,583 $28,311 $18,005 $20,120 $24,000 $23,000 Street Cleaning State Highway $6,958 $9,277 $11,596 $8,736 $10,000 $9,400 Fire Department Services $22,282 $33,360 $28,269 $26,296 $31,000 $27,000 Chicken Ranch Fire Services $1,797 $2,159 $785 $3,639 $0 $0 Debris Pickup $1,960 $1,240 $2,600 $3,078 $2,800 $3,200 Banner Installation $3,000 $3,100 $4,800 $4,136 $5,000 $4,000 Plan Checks $0 $0 $0 $21,259 $20,000 $24,000
Cemetery Receipts $6,081 $5,390 $3,755 $2,005 $4,000 $3,000 Special Events $350 $300 $400 $650 $1,000 $1,000
Total Charges for Services: $86,642 $86,892 $74,403 $92,711 $102,800 $99,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 107
258
Item C.

Intergovernmental
Grants/Donations $28,695 $127,063 $16,454 $78,182 $156,000 $82,500 Intergovernmental Revenues $581,786 $581,786 $0 $0 $0 $0 Total Intergovernmental: $610,481 $708,849 $16,454 $78,182 $156,000 $82,500 Use of Money & Property
Investment Earnings $7,636 $65,949 $267,191 $212,034 $225,000 $275,700 Rental Income $19,200 $22,406 $21,292 $7,144 $7,300 $0
Parking Lot Rents $31,574 $23,493 $32,009 $32,556 $31,000 $33,000 Opera Hall Rental $10,903 $22,060 $1,756 $5,297 $7,100 $6,500 Sale of Property $0 $11,037 $1,910 $0 $1,000 $1,000
Total Use of Money & Property: $69,313 $144,945 $324,158 $257,031 $271,400 $316,200 All Other Revenue
Credit Card Fees $3,065 $3,657 $3,780 $3,905 $4,200 $3,700 LAFCO Revenue $0 $0 $0 $2,443 $2,500 $6,640
Insurance Premium Reimbursement $339 $30,725 $70,285 $2,361 $2,500 $5,000 Miscellaneous Revenue $8,409 $213,149 $12,711 $10,902 $9,000 $10,500 Post Training Reimbursement $14,482 $2,520 $7,506 $32,100 $16,000 $26,000 State Mandated Costs $0 $36 $0 $0 $0 $0
Total All Other Revenue: $26,295 $250,087 $94,281 $51,711 $34,200 $51,840 Transfer In $2,280,993 $2,715,450 $3,395,400 $3,027,800 $3,027,800 $3,189,000 Total Transfer In: $2,280,993 $2,715,450 $3,395,400 $3,027,800 $3,027,800 $3,189,000 Total Revenue Source: $9,444,342 $11,002,020 $15,726,853 $14,212,371 $14,475,200 $14,363,140 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 108
259
Item C.

General Fund Sales and Use Tax Summary
Sales and Use Tax is the largest revenue source for the City's General Fund, accounting for 51% of budgeted revenues, or $7.33M for FY2025/26.

The City will also 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.

This provides the City with approximately $4.1 million in revenue, or 29% of General Fund Revenues.

The City receives .89% of the Bradley Burns Uniform Sales Tax, which is 1% of taxable sales within the City, and the County of Tuolumne receives .11%.

This provides the City with approximately $3.2 million in revenue, or 23% of General Fund Revenues.
$7,328,600 -$248,400
(-3.28% vs. prior year)
Sales and Use Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
$10M
General Fund Sales Tax Revenue
General Fund
Sales and Use Tax
Sales and Use Tax $3,496,261 $3,450,446 $3,597,709 $3,272,401 $3,402,000 $3,206,900 Transaction and Use Tax (Measure Y) $0 $600,163 $4,723,683 $4,161,295 $4,175,000 $4,121,700 Total Sales and Use Tax: $3,496,261 $4,050,609 $8,321,392 $7,433,696 $7,577,000 $7,328,600 Total General Fund: $3,496,261 $4,050,609 $8,321,392 $7,433,696 $7,577,000 $7,328,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 109
260
Item C.

Property Tax Summary
After sales tax, property tax revenues are the second-largest source of operating revenues for the City.

Accounting for 10% 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 $1,001,300 in FY2025/26. These are collected by the Tuolumne County Tax Collector.

Property Tax In Lieu of Vehicle License Fees: This accounts for $512,600 in FY2025/26. 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.

The median home value in the City is approximately 6% lower than Tuolumne County and 133% lower than the statewide median, highlighting the challenge of relying solely on property taxes to fund City operations. $1,581,100 $54,000
(3.54% vs. prior year)
The increase in property tax is a reflection of the strong housing market in the State of California.

Property Tax Proposed and Historical Budget vs. Actual
Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
City of Sonora | Budget Book FY25/26 Page 110
261
Item C.

Property Tax Revenue by Fund
General Fund
Supplemental Tax Roll $25,955 $25,605 $67,680 $9,850 $10,000 $10,000 Homeowners Exemption $8,787 $8,488 $8,267 $3,852 $4,000 $4,000 Prop 172 - Public Safety $33,855 $33,198 $31,795 $32,095 $33,200 $31,200 Property Tax Current Secured $649,358 $685,065 $939,670 $992,447 $957,700 $1,001,300 Property Tax Current UnSecured $14,090 $4,362 $23,540 $4,270 $6,000 $6,000 Property Tax Prior Years $15 $282 $391 $0 $500 $500
Property Tax Other $0 $0 $0 $0 $500 $500
Property Tax In Lieu of VLF $448,465 $473,292 $493,427 $510,128 $503,200 $512,600 Real Property Transfer Tax $26,706 $15,759 $16,778 $15,675 $12,000 $15,000 Total General Fund: $1,207,231 $1,246,051 $1,581,548 $1,568,317 $1,527,100 $1,581,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 111
262
Item C.

Public Benefit Fees Summary
The City’s cannabis revenue program was established following voter approval of Proposition 64, the Control, Regulate, and Tax Adult Use of Marijuana Act (AUMA), which legalized the adult use and possession of cannabis for individuals aged 21 and older in California. In response, the Sonora City Council adopted Ordinance No. 848 on January 16, 2018, allowing for the operation of licensed commercial cannabis businesses within city limits.

Under the current ordinance, the City permits up to three cannabis dispensaries, with two currently in operation. Businesses are subject to the City’s Public Benefit Fee structure, which serves as a locally controlled revenue stream in lieu of a formal cannabis tax. These revenues support general government operations and are deposited into the City’s General Fund.

For FY25/26, cannabis-related revenues are projected to generate approximately $660,000, accounting for roughly 4.6% of total General Fund revenue. This makes cannabis the third-largest source of General Fund revenue, trailing only sales tax and property tax.

Cannabis revenue reached its peak in FY2023/24, but has since experienced modest declines, attributed to softening economic conditions and increasing local competition in the cannabis market. Despite these changes, the program remains a significant contributor to the City’s fiscal health and reflects Sonora’s careful approach to regulating and integrating legal cannabis operations.

Currently, Sonora permits dispensaries. Expanding this to include manufacturing, which involves the processing and production of cannabis products like edibles, concentrates, and extracts, could be a logical next step. This expansion could align with the city’s broader goals for economic development and revenue diversification.

As the market continues to evolve, the City will monitor this revenue stream closely and assess potential impacts on future budgets, while ensuring that regulatory compliance and public benefit remain central to the program’s administration.
$660,000 -$40,000
(-5.71% vs. prior year)
Public Benefit Fees Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of Sonora | Budget Book FY25/26 Page 112
263
Item C.

Cannabis Public Benefit Fee Revenue
General Fund
Cannabis Public Benefit Fees $499,977 $635,347 $703,655 $661,657 $700,000 $660,000 Total General Fund: $499,977 $635,347 $703,655 $661,657 $700,000 $660,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 113
264
Item C.

Transient Occupancy Tax Summary
Transient Occupancy Tax (TOT)
Transient Occupancy Tax (TOT) is the fourth-largest source of revenue in the City’s General Fund and is generated from overnight stays at lodging businesses, including hotels, motels, and short-term rental properties within the City of Sonora. The tax rate is 12% of the rental price for any stay of 30 consecutive days or fewer, and lodging operators are required to remit TOT collections to the City on a monthly basis.

For FY2025/26, TOT is projected to account for approximately 4.1% of General Fund revenues.

This revenue is critical to funding core public services such as police, fire, street maintenance, and general government operations—services that are not only used by residents but also by the thousands of visitors who come to Sonora each year. By requiring visitors to contribute to the cost of the services they use, TOT reduces the financial burden on local taxpayers and helps sustain the City’s ability to deliver high-quality services.

A portion of TOT revenue (25%) is also shared with Visit Tuolumne County, the official tourism bureau for the region, to support marketing and tourism development efforts that drive visitation and economic activity in Sonora and the surrounding area.

As a tourism-driven community, Sonora relies on TOT as a key funding mechanism that links economic development with fiscal sustainability. The City continues to monitor tourism trends and short-term rental activity to ensure compliance and to maximize the benefit of this important revenue stream. $586,000 -$22,000
(-3.62% vs. prior year)
While concerns about a potential recession increase, the City has already observed a slowdown in local business activity, particularly in the hospitality and tourism sectors, which directly impacts Transient Occupancy Tax (TOT) revenues.

In response to these trends, the City has taken a conservative approach in estimating TOT revenue for FY2025/26, adjusting projections downward to reflect current economic conditions and reduced visitor spending. This cautious stance helps ensure that the budget remains balanced and resilient, even if Transient Occupancy Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of Sonora | Budget Book FY25/26 Page 114
265
Item C.
economic conditions soften further.

As part of its ongoing fiscal oversight, the City will continue to monitor TOT collections closely and will revisit revenue assumptions during the mid-year budget update, when more data becomes available. This flexible, data-driven approach allows the City to respond promptly to changing economic conditions while maintaining its commitment to responsible budgeting and sustainable service delivery.

Transient Occupancy Tax Revenue by Fund
General Fund
Transient Occupancy Tax $559,545 $682,409 $702,269 $586,163 $608,000 $586,000 Total General Fund: $559,545 $682,409 $702,269 $586,163 $608,000 $586,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 115
266
Item C.

Business License Tax Summary
Business License Revenue
The City of Sonora requires all businesses located within or operating inside City limits to obtain a valid business license. The business license tax is calculated based on several factors, including the type of business, the zoning designation of the business location or area of operation, and the number of employees.

Business license revenue represents an important regulatory function and contributes to the City’s ability to manage local economic activity. While modest in scale, these revenues account for approximately 1% of the City’s annual General Fund operating revenue.

Each year, the City processes approximately 1,020 business license renewals, including the collection of associated payments and updates to business records. Maintaining an accurate and up-to-date business license registry also supports other City functions, including planning, public safety, and economic development.

The City periodically reviews its business license tax structure to ensure that it remains fair, equitable, and consistent with regional practices while continuing to recover the administrative costs associated with program management. Since business licenses are not directly tied to the cost of providing a specific service to a particular business. Instead, it is a form of general taxation based on a business’s number of employees and any change would require voter approval.
$130,000 -$700
(-0.54% vs. prior year)
Business License Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
$150K
Business License Revenue
General Fund
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 116
267
Item C.

Business License $127,719 $131,468 $132,741 $130,645 $130,700 $130,000 Total General Fund: $127,719 $131,468 $132,741 $130,645 $130,700 $130,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 117
268
Item C.

Charges for Services Summary
City Service Fees
City service revenue is primarily derived from user fees charged for a range of regulatory and operational services. These include fees for zoning and subdivision applications, police and fire department services, street cleaning, debris removal, and banner installation, among others. These fees are intended to reflect the reasonable cost of providing the service to the user, rather than being subsidized by the broader taxpayer base. However, many of the City’s fees have historically been based on outdated recovery formulas, resulting in a disconnect between the actual cost of service delivery and the amount charged. This has placed an increased burden on the General Fund, which subsidizes the difference when fees fall short of covering their associated costs.

As recommended in the Organizational Review and Budget Stabilization Study, the City undertook a comprehensive fee review and update in FY2024/25. This review led to adjustments across several service categories, generating an estimated $40,000 in additional revenue in the current year. These changes represent an important step toward aligning fees with actual service costs and reducing General Fund subsidies.

The City remains committed to a balanced fee structure that ensures fair cost-sharing while maintaining accessibility and quality in public services and will bring an annual fee update to the City Council. $76,100 -$7,200
(-8.64% vs. prior year)
Charges for Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$20K
$40K
$60K
$80K
$100K
City of Sonora | Budget Book FY25/26 Page 118
269
Item C.

Charges for Services Revenue
General Fund
Inspection Fees
Inspection Fees $2,025 $360 $2,202 $210 $500 $1,000
Total Inspection Fees: $2,025 $360 $2,202 $210 $500 $1,000 Fingerprint Services
Fingerprint Services $5,631 $3,755 $4,193 $2,792 $5,000 $4,500 Total Fingerprint Services: $5,631 $3,755 $4,193 $2,792 $5,000 $4,500 Police Department Services
Police Department Services $38,583 $28,311 $18,005 $20,120 $24,000 $23,000 Total Police Department Services: $38,583 $28,311 $18,005 $20,120 $24,000 $23,000 Street Cleaning State Highway
Street Cleaning State Highway $6,958 $9,277 $11,596 $8,736 $10,000 $9,400 Total Street Cleaning State Highway: $6,958 $9,277 $11,596 $8,736 $10,000 $9,400 Fire Department Services
Fire Department Services $22,282 $33,360 $28,269 $26,296 $31,000 $27,000 Total Fire Department Services: $22,282 $33,360 $28,269 $26,296 $31,000 $27,000 Debris Pickup
Debris Pickup $1,960 $1,240 $2,600 $3,078 $2,800 $3,200 Total Debris Pickup: $1,960 $1,240 $2,600 $3,078 $2,800 $3,200 Banner Installation
Banner Installation $3,000 $3,100 $4,800 $4,136 $5,000 $4,000 Total Banner Installation: $3,000 $3,100 $4,800 $4,136 $5,000 $4,000 Cemetery Receipts
Cemetery Receipts $6,081 $5,390 $3,755 $2,005 $4,000 $3,000 Total Cemetery Receipts: $6,081 $5,390 $3,755 $2,005 $4,000 $3,000 Special Events
Special Events $350 $300 $400 $650 $1,000 $1,000
Total Special Events: $350 $300 $400 $650 $1,000 $1,000 Total General Fund: $86,870 $85,093 $75,820 $68,023 $83,300 $76,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 119
270
Item C.

Franchise Fees Summary
Franchise Fees
Franchise fees are collected by the City of Sonora in exchange for granting utility providers the right to operate within the public right-of-way and to use City-owned property and infrastructure to deliver services.

These fees also serve as a substitute for a business license tax for these types of service providers.

Currently, the City receives franchise fee revenues from Comcast for cable services, PG&E for electric services, and Waste Management for solid waste collection.

In FY2025/26, franchise fees are projected to total approximately $165,000, representing 1.1% of the City’s General Fund revenue. While this is a relatively modest share of the overall budget, franchise fees provide a consistent source of unrestricted revenue that helps support core City operations.

Recognizing the increasing costs associated with maintaining public infrastructure and managing utility access, the City plans to review its franchise fee agreements to ensure that the fees collected accurately reflect the actual cost of allowing private utilities to use public assets. This review will include evaluating whether current fee structures adequately compensate the City for wear and tear, administrative oversight, and regulatory compliance, how the City’s fees compare to other jurisdictions of similar size, and opportunities to improve transparency and cost recovery in future franchise agreements.

This effort aligns with the City’s broader commitment to fiscal responsibility and equitable cost-sharing, ensuring that private utility providers are paying a fair share for the privileges they are granted within Sonora’s municipal boundaries.
$165,000 $5,000
(3.13% vs. prior year)
Franchise Fees Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
City of Sonora | Budget Book FY25/26 Page 120
271
Item C.

Franchise Fee Revenues
General Fund
Franchise Fees $141,478 $145,854 $207,797 $161,502 $160,000 $165,000 Total General Fund: $141,478 $145,854 $207,797 $161,502 $160,000 $165,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 121
272
Item C.

Licenses and Permits Summary
Much of the license and permit revenue is generated from construction permits that occur in the City. Based on actual construction activity the estimated revenues will be updated at the City's mid-year budget review. $141,100 -$5,900
(-4.01% vs. prior year)
Licenses and Permits Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Licenses and Permits Revenue
General Fund
Parking Permits $1,203 $1,260 $690 $1,215 $1,000 $1,100 Building Permits $98,887 $146,104 $114,930 $122,946 $129,000 $123,000 Encroachment Permits $2,300 $4,570 $5,850 $9,995 $10,000 $10,000 Zoning and Subdivision Fees $13,691 $13,947 $19,255 $4,710 $7,000 $7,000 Total General Fund: $116,081 $165,881 $140,724 $138,866 $147,000 $141,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 122
273
Item C.

Use of Money and Property Summary
Use of Money and Property primarily refers to interest earnings generated from the investment of City assets.

In FY2024/25, the City passed Resoliution No. 02-18-25-C, updating the City's investment policies to better align with best practices and recognized industry standards. As part of the updated policy, a quarterly report on investment returns will be presented to the City Council. These enhancements have already resulted in increased interest revenue. Looking ahead, maintaining a proactive and flexible approach to investment management will be critical to sustaining and optimizing returns in an ever-changing financial environment. $316,200 $44,800
(16.51% vs. prior year)
Use of Money and Property Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Use of Money and Property Revenue by Fund
General Fund
Investment Earnings $7,636 $65,949 $267,191 $212,034 $225,000 $275,700 Rental Income $19,200 $22,406 $21,292 $7,144 $7,300 $0
Parking Lot Rents $31,574 $23,493 $32,009 $32,556 $31,000 $33,000 Opera Hall Rental $10,903 $22,060 $1,756 $5,297 $7,100 $6,500 Sale of Property $0 $11,037 $1,910 $0 $1,000 $1,000
Total General Fund: $69,313 $144,945 $324,158 $257,031 $271,400 $316,200 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 123
274
Item C.

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. A large majority of Measure I funds collected are fully expended on ongoing fixed costs to maintain the levels of service in the Police Department, Fire Department, and Public Works Department.

Measure I: Police Department
The Police Department receives sixty percent (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 twenty-five percent (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 fifteen percent (15%) of the Measure I generated revenue for the purpose of personnel, equipment and facility enhancements and infrastructure improvements. $2,081,600 -$105,600
(-4.83% vs. prior year)
Sales tax remains the largest single source of revenue for the City of Sonora, including both the BradleyBurns 1% sales tax and the voter-approved Measure I ½% local sales tax. Revenue estimates for both components are provided by the City’s professional sales tax consultant, who analyzes trends, point-of-sale data, and regional economic activity.

Measure I Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Sonora | Budget Book FY25/26 Page 124
275
Item C.

Like the Bradley-Burns tax, Measure I revenues are directly tied to local economic performance and consumer spending. As business activity in the region slows, both revenue streams have been affected. This economic softening is reflected in the City’s conservative revenue estimates for FY2025/26, which assume a moderate decline in taxable sales across key retail and service sectors. By accounting for these changes, the City ensures a more realistic financial outlook and preserves the integrity of the overall budget.

Measure I Revenue by Department
Of the total Measure I ½% local sales tax revenue, 85% is allocated to Public Safety and 15% to Public Works, in accordance with City Council direction. Within the Public Safety allocation, the Police Department receives 60% of total Measure I funds, while the Fire Department receives 25%. The remaining 15% of total Measure I revenue is allocated directly to Public Works, supporting street maintenance, infrastructure improvements, and other essential services. This distribution reflects the City’s ongoing commitment to maintaining public safety and critical infrastructure as top priorities.

Revenue
Public Safety
Police
Police Admin $1,408,245 $1,389,704 $1,376,615 $1,283,705 $1,314,300 $1,249,000 Total Police: $1,408,245 $1,389,704 $1,376,615 $1,283,705 $1,314,300 $1,249,000 Fire
Sonora Fire Department $586,767 $579,044 $573,590 $534,877 $549,300 $520,400 Total Fire: $586,767 $579,044 $573,590 $534,877 $549,300 $520,400 Total Public Safety: $1,995,012 $1,968,748 $1,950,205 $1,818,582 $1,863,600 $1,769,400 Public Works
Public Works $352,061 $347,426 $344,154 $320,927 $323,600 $312,200 Total Public Works: $352,061 $347,426 $344,154 $320,927 $323,600 $312,200 Total Revenue: $2,347,073 $2,316,174 $2,294,358 $2,139,509 $2,187,200 $2,081,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 125
276
Item C.

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 (SB1). The City receives an allocation dedicated to transportation purposes. Currently, the City receives less than $300,000 in gas taxes annually while the cost of maintaining one (1) mile of road now exceeds $1 million dollars. As the State of California battles climate change, Californians are driving fewer gas-powered cars. Gas tax revenue the City relies on to maintain its streets and roads will decline, making this gap in funding more acute. While electric vehicles (EV) pay a road improvement fee to the state, when electric vehicles are registered, the City does not receive any of this funding. The currently proposed solution is to charge, annually, all vehicles a per mile fee to rectify this decline in gas taxes.
$298,600 $8,700
(3.00% vs. prior year)
Gas Tax Revenues Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
$350K
City of Sonora | Budget Book FY25/26 Page 126
277
Item C.

Gas Tax Revenue by Fund
Gas Tax Fund
Gas Tax 2105 Fund
Gas Tax 2105 Fund $27,337.00 $29,592.00 $31,539.49 $32,996.00 $32,200.00 $33,300.00 Total Gas Tax 2105 Fund: $27,337.00 $29,592.00 $31,539.49 $32,996.00 $32,200.00 $33,300.00 Gas Tax 2106 Fund
Gas Tax 2106 Fund $30,601.00 $30,853.00 $32,493.13 $32,888.00 $32,500.00 $32,800.00 Total Gas Tax 2106 Fund: $30,601.00 $30,853.00 $32,493.13 $32,888.00 $32,500.00 $32,800.00 Gas Tax 2107 Fund
Gas Tax 2107 Fund $32,709.00 $40,333.00 $42,691.44 $42,963.00 $44,100.00 $45,200.00 Total Gas Tax 2107 Fund: $32,709.00 $40,333.00 $42,691.44 $42,963.00 $44,100.00 $45,200.00 Gas Tax 2107.5 Fund
Gas Tax 2107.5 Fund $1,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 Total Gas Tax 2107.5 Fund: $1,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 Total Gas Tax Fund: $91,647.00 $102,778.00 $108,724.06 $110,847.00 $110,800.00 $113,300.00 Highway Users' Tax-Section 2103
Gas Tax 2103 Fund
Gas Tax 2103 Fund $38,902.00 $42,372.00 $47,293.40 $48,806.00 $46,100.00 $49,300.00 Total Gas Tax 2103 Fund: $38,902.00 $42,372.00 $47,293.40 $48,806.00 $46,100.00 $49,300.00 Total Highway Users' Tax-Section 2103: $38,902.00 $42,372.00 $47,293.40 $48,806.00 $46,100.00 $49,300.00 Road Maintenance and Rehabiliation (SB1)
Road Maintenance & Rehabilitation
Road Maintenance & Rehabilitation $99,319.00 $114,802.00 $131,524.42 $140,836.00 $133,000.00 $136,000.00 Total Road Maintenance & Rehabilitation: $99,319.00 $114,802.00 $131,524.42 $140,836.00 $133,000.00 $136,000.00 Total Road Maintenance and Rehabiliation (SB1): $99,319.00 $114,802.00 $131,524.42 $140,836.00 $133,000.00 $136,000.00 Total: $229,868.00 $259,952.00 $287,541.88 $300,489.00 $289,900.00 $298,600.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 127
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Item C.

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 the California Streets and Highways Code sections 2100 through 2127.
$160,600 $3,700
(2.36% vs. prior year)
As the State of California advances its transition toward zero-emission vehicles (ZEVs), the long-term sustainability of gasoline-based revenue sources—such as the Highway Users Tax Account (HUTA)—is increasingly uncertain. While current HUTA revenues remain stable, the City anticipates that gas tax revenue will decline over time as internal combustion engine vehicles are gradually replaced by electric vehicles (EVs), which do not contribute to per-gallon fuel taxes.

This shift is being driven by the State’s strong policy commitment to an electric vehicle future, including the adoption of the Advanced Clean Cars II regulations, which mandate that 100% of new passenger cars, trucks, and SUVs sold in California be zero-emission by 2035. As more EVs enter the market and fuel consumption decreases, traditional gas tax revenues—long used to fund street maintenance and transportation infrastructure—will face continued downward pressure.

To address this structural revenue challenge, the State has begun exploring alternative funding models, including proposals to tax vehicle usage based on miles driven, rather than fuel consumption. However, a long-term replacement for gas tax revenues has not yet been implemented, leaving municipalities like Sonora with uncertain future funding for road maintenance.

The City will continue to monitor these developments closely and advocate for equitable and sustainable funding mechanisms to ensure that local infrastructure needs can be met in an evolving transportation landscape.

Highway Users Tax Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
City of Sonora | Budget Book FY25/26 Page 128
279
Item C.

Highway User Tax Revenues by Source
Revenue Source
Intergovernmental
Gas Tax 2103 Fund $38,902 $42,372 $47,293 $48,806 $46,100 $47,300 Gas Tax 2105 Fund $27,337 $29,592 $31,539 $32,996 $32,200 $33,100 Gas Tax 2106 Fund $30,601 $30,853 $32,493 $32,888 $32,500 $33,000 Gas Tax 2107 Fund $32,709 $40,333 $42,691 $42,963 $44,100 $45,200 Gas Tax 2107.5 Fund $1,000 $2,000 $2,000 $2,000 $2,000 $2,000 Total Intergovernmental: $130,549 $145,150 $156,017 $159,653 $156,900 $160,600 Total Revenue Source: $130,549 $145,150 $156,017 $159,653 $156,900 $160,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 129
280
Item C.

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.
$136,000 $3,000
(2.26% vs. prior year)
The Road Maintenance and Rehabilitation Account (RMRA), established through the Road Repair and Accountability Act of 2017 (SB 1), provides an important source of dedicated funding for local street maintenance and infrastructure improvements. Unlike traditional gas tax revenues, RMRA funds are structured to grow more aggressively over time through annual adjustments tied to the Consumer Price Index (CPI). This indexing mechanism helps preserve purchasing power as construction and maintenance costs rise.

Despite this inflation-based growth structure, the long-term sustainability of RMRA funding remains at risk as California moves toward a zero-emission vehicle future. Like the Highway Users Tax Account (HUTA), RMRA revenues are primarily derived from per-gallon excise taxes on gasoline and diesel fuels. As internal combustion engine vehicles are gradually replaced by electric vehicles—which do not generate gas tax revenue—the pool of available funds for transportation infrastructure will shrink.

This challenge is compounded by the State’s aggressive electrification goals, including the Advanced Clean Cars II regulations, which require that 100% of new passenger vehicles sold in California be zero-emission by 2035. While RMRA’s CPI-linked adjustments provide short-term protection, the long-term viability of this funding source depends on the development of alternative revenue mechanisms.

The State has begun discussing mileage-based user fees as one such alternative, but a comprehensive solution has not yet been adopted. As this transition unfolds, the City of Sonora will continue to rely on RMRA funds to address critical roadway needs, while also monitoring state-level policy developments and Road Maintanence and Rehabilitation Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
$150K
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Item C.
advocating for a reliable, equitable, and future-ready funding model that ensures continued investment in local transportation infrastructure.

Road Maintanence and Rehabilitation Revenues by Source
Revenue Source
Intergovernmental
Road Maintenance & Rehabilitation $99,319 $114,802 $131,524 $140,836 $133,000 $136,000 Total Intergovernmental: $99,319 $114,802 $131,524 $140,836 $133,000 $136,000 Total Revenue Source: $99,319 $114,802 $131,524 $140,836 $133,000 $136,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 131
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Item C.

DEPARTMENTS
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City Administration
Melissa Eads
City Administrator
The City Administration Department provides overall leadership, management, and coordination for the entire City organization and serves as the primary liaison to the City Council. For budget purposes, the department encompasses the following core programs: City Administration, City Council, City Clerk, and Administrative Services—which include Finance and Budgeting, Human Resources, Risk Management, Information Technology, Facilities, Fleet Management, and General Services.

The department is responsible for identifying community needs and issues that require legislative action and presenting policy alternatives for Council consideration. It ensures effective implementation of Councilapproved policies, programs, and priorities, and prepares the City’s annual budget with resource recommendations for Council approval. The department also provides research and analysis to support informed decision-making, promotes public awareness of City services and goals, and serves as a key point of contact for residents and stakeholders—addressing inquiries, clarifying services, and resolving complex issues.

In addition, the department oversees a wide range of essential administrative functions, including legal services, human resources, finance, purchasing, payroll, labor relations, information technology, City Clerk operations, employee and retiree medical benefits, workers’ compensation, safety and risk management programs, records management, and customer service operations. Through these responsibilities, the Administration Department ensures the effective delivery of services and the smooth operation of City government.

City Administration Staffing
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City Administration Expenditures Summary
The Final FY2025/26 Administration budget includes a significant portion of General Fund revenues, such as Property Tax, Sales and Use Tax, and Transient Occupancy Tax. These core revenue sources are not directly tied to any specific department but are essential to supporting overall City operations. For budgeting purposes, these revenues are recorded and tracked within the General Services department, which is part of the Administration Department and serves as the repository for Citywide General Fund activity not specifically assigned to other departments.

The FY2025/26 Administration Department expenditure budget reflects cost increases consistent with trends seen across all City departments. These include rising medical insurance premiums, increased employee benefit rates, higher unfunded accrued liability (UAL) contributions to CalPERS, escalating utility costs, and the fiscal impacts of recently negotiated employee agreements. These increases represent the broader cost pressures affecting municipal operations and are necessary to maintain service levels and meet the City’s contractual and operational obligations.

The reduction in expenditures from the prior year to FY2025/26 is primarily due to the exclusion of the CalPERS Prefunding Trust contribution in the proposed budget. While this contribution was included in the prior year’s budget, for FY2025/26 it has been submitted as a supplemental request for City Council consideration and is therefore not reflected in the base budget figures. $2,019,075 -$461,575
(-18.61% vs. prior year)
For FY23/24, the expenditure budget for the Administration budget included several one-time costs. These included a parking lot purchase and other one time costs.

City Administration Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
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Item C.

City Administration Expenditures by Function
Budgeted Expenditures by Function
Finance (41%)
City Council (17.8%)
Administration (17.5%)
General Services (14.9%)
City Clerk (6.2%)
Information Technology (2.5%)
Expenditures
General Government
City Council $222,175 $163,891 $245,030 $362,884 $372,200 $360,000 City Clerk $21,867 $20,848 $51,313 $118,558 $125,700 $124,600 Successor RDA $21,450 $21,450 $0 $0 $0 $0
Total General Government: $265,492 $206,189 $296,344 $481,442 $497,900 $484,600 Administration
Administration $285,643 $302,722 $313,119 $305,260 $321,000 $353,900 Finance $575,643 $610,208 $763,203 $757,005 $788,000 $828,700 Information Technology $37,903 $20,662 $27,725 $28,215 $58,250 $50,250 General Services $426,518 $702,985 $912,546 $734,701 $815,500 $301,625 Total Administration: $1,325,707 $1,636,577 $2,016,594 $1,825,181 $1,982,750 $1,534,475 Fleet Services $194,641 $210,305 $11,095 $0 $0 $0
Total Fleet Services: $194,641 $210,305 $11,095 $0 $0 $0 Total Expenditures: $1,785,840 $2,053,071 $2,324,032 $2,306,623 $2,480,650 $2,019,075 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 135
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Item C.

City Administration Revenues Summary
$11,215,440 $52,240
(0.47% vs. prior year)
City Administration Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
City Administration Revenue by Fund
General Fund
Tax Related Revenue $5,423,784 $5,951,200 $10,579,836 $9,564,285 $9,687,400 $9,473,000 Licenses, Permits, & Franchises $770,377 $913,929 $1,044,884 $955,019 $991,700 $956,100 Intergovernmental $581,786 $581,786 $3,000 $0 $0 $0
Use of Money & Property $26,836 $99,392 $290,393 $219,178 $233,300 $276,700 All Other Revenue $9,261 $244,916 $84,147 $17,403 $15,000 $20,640 Transfer In $0 $227,000 $327,000 $235,800 $235,800 $489,000 Total General Fund: $6,812,044 $8,018,223 $12,329,260 $10,991,685 $11,163,200 $11,215,440 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 136
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Item C.

City Council
Ann Segerstrom
Mayor
The Sonora City Council serves as the governing body of the City, vested with the regulatory power of the municipal corporation. The Council's mission is to develop an overall vision for the community as a whole and 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.

Mission
The City of Sonora's mission is to foster a safe, vibrant, and prosperous community that enhances the quality of life for all.

Vision
With leadership and integrity, the City of Sonora commits to excellent service through collaboration and innovation.

Core Values
Service, Innovation, Integrity, Collaboration, Respect, Leadership.

Community Priorities
Homelessness
Infrastructure Management/Maintenance
Public Safety
Growth and Development
Fiscal Stability
Core Council Priorities
Fiscal Responsibility and Stability
Infrastructure and Engineering
Public Safety/Disaster Preparedness
Economic Development/Growth/General Plan
Homelessness Issues
Staffing - Salary/Benefits/Training/Retention
Core Themes

1. Address challenges with homelessness.

2. Invest in infrastructure maintenance and improvements.

3. Assure strong public safety services (police and fire).

4. Provide effective planning for growth, attainable housing, and business development.

5. Assure the City's ability to meet community needs now and into the long-term future by stabilizing the City's long-term fiscal situation, increasing staff in critical functions, and providing competitive salaries.

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Item C.

City Council Organizational Chart
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Item C.

City Council Expenditures Summary
The major budget line items for the City Council Budget include: Stipends for the City Council, the City Attorney Contract, and costs to organize, record, and broadcast the council meetings. $360,000 -$12,200
(-3.28% vs. prior year)
City Council Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
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Item C.

City Council Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenditures (92.9%)
Salaries & Benefits (7.1%)
One of the primary expenses in the City Council budget is legal support, reflecting the City’s growing workload and increased demand for legal services since the passage of Measure Y. The budget also includes an Outside Services line item, which covers the costs of livestreaming Council meetings on the City’s website and rebroadcasting them on local cable channel 8—a service provided by Access Tuolumne. These efforts enhance public access and transparency by ensuring that Council meetings are readily available to the community both online and via local cable television.

Expense Objects
Salaries & Benefits
Stipend $7,926 $7,729 $7,800 $14,144 $14,000 $14,000
F.I.C.A. $476 $584 $597 $1,090 $1,100 $1,100
Workers Compensation $0 $1,200 $1,500 $1,800 $1,800 $2,000 Travel and Trainings $1,932 $1,254 $4,194 $7,557 $8,000 $8,000 Dues, Memberships & Publications $0 $0 $0 $200 $500 $500 Total Salaries & Benefits: $10,334 $10,766 $14,091 $24,791 $25,400 $25,600 Operating Expenditures
Supplies $420 $524 $438 $823 $1,000 $1,000
Equipment Non Capital $0 $0 $0 $4,243 $10,000 $0
Postage and Shipping $27 $17 $0 $0 $0 $0
Communications $1,998 $0 $0 $0 $0 $0
Water and Waste $404 $680 $413 $511 $1,000 $1,000
Power and Propane $1,299 $1,841 $1,747 $2,236 $2,200 $2,500 Outside Services $10,917 $7,786 $13,919 $9,903 $15,600 $7,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 140
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Item C.

Information Tech Services $5,371 $0 $0 $0 $0 $0
Legal Fees $181,074 $129,149 $196,443 $301,170 $298,000 $300,000 General Liability Insurance $5,371 $11,431 $15,895 $16,600 $16,800 $19,600 Public Notices $2,844 $0 $0 $0 $0 $0
Building Equip Maint & Repair $766 $113 $477 $999 $500 $1,000 Buidling Maint and Repair $1,350 $1,583 $1,608 $1,608 $1,700 $1,700 Total Operating Expenditures: $211,841 $153,125 $230,940 $338,093 $346,800 $334,400 Total Expense Objects: $222,175 $163,891 $245,030 $362,884 $372,200 $360,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 141
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Item C.

City Clerk
Tracy Skelly
City Clerk
The City Clerk is an appointed official responsible for ensuring equal access to open and transparent government. As a vital link between the public and the City’s legislative process, the Clerk prepares the legislative agenda, verifies that all legal notices are properly posted or published, and coordinates the necessary arrangements to facilitate effective and orderly public meetings. The City Clerk also provides critical administrative support to the City Council, manages public inquiries, and oversees official City functions and ceremonial events. In fulfilling these duties, the Clerk is entrusted with the important responsibility of accurately recording and preserving the decisions that form the foundation of our representative government.

By statute, the City Clerk is required to maintain, index, and safeguard the official Minutes, Ordinances, and Resolutions adopted by the legislative body. In addition, the Clerk ensures that other vital municipal records are properly archived and remain readily accessible to the public, supporting transparency and historical preservation. The Office of the City Clerk plays a key role in upholding the integrity of the City’s legislative processes and fostering informed civic engagement within the community.

Before FY23/24, the City did not have an officially recognized City Clerk or dedicated responsibilities for that role. To support the creation of this position, a part-time position within the Administrative Services Department was eliminated to offset costs.

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Item C.

City Clerk Expenditures Summary
The FY2025/26 Budget includes the full cost of the Deputy City Clerk position, along with all associated expenses related to the City Clerk function. The City Clerk plays a vital role in ensuring transparency, accountability, and compliance with local and state regulations. Responsibilities include preparing and maintaining official records, managing City Council agendas and minutes, coordinating public meeting notifications in accordance with the Brown Act, administering oaths of office, maintaining the municipal code, and processing public records requests under the California Public Records Act. The Clerk also supports the City’s records management and serves as a key point of contact for the public, elected officials, and staff regarding legislative and procedural matters.
$124,600 -$1,100
(-0.88% vs. prior year)
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
$150K
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Item C.

City Clerk Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (74.1%)
Operating Expenditures (25.1%)
Internal Service Charges (0.8%)
The City Clerk budget includes the ongoing maintenance and publication of the City’s Municipal Code. As new ordinances are adopted by the City Council, they must be formally codified and incorporated into the Municipal Code, which is made available to the public on the City’s website. This ensures that residents, businesses, and staff have access to the most current and accurate version of local laws and regulations.

The Clerk’s Office manages this codification process, working with external legal publishers to ensure timely and accurate updates.

Expense Objects
Salaries & Benefits
Salaries, Regular $756 $0 $18,315 $51,974 $52,900 $56,200 Overtime $0 $0 $201 $307 $500 $500
Relief/Reserve $9,582 $0 $0 $0 $0 $0
CalPERS $58 $3,600 $4,763 $8,805 $9,100 $12,000
F.I.C.A. $769 $0 $1,375 $3,846 $4,100 $4,300
Health & Medical Insurance $0 $0 $3,423 $14,012 $14,500 $15,800 Workers Compensation $600 $600 $1,800 $1,800 $1,800 $2,000 Travel and Trainings $0 $1,806 $135 $706 $1,000 $1,000
Dues, Memberships & Publications $0 $185 $929 $0 $800 $500 Total Salaries & Benefits: $11,765 $6,191 $30,942 $81,450 $84,700 $92,300 Operating Expenditures
Supplies $120 $19 $381 $255 $1,000 $1,000
Postage and Shipping $79 $254 $208 $0 $500 $0
Printing and Forms $64 $0 $0 $0 $200 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 144
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Rental Equipment $354 $1,049 $818 $1,087 $800 $1,200
Communications $411 $459 $493 $552 $600 $600
Water and Waste $404 $289 $413 $511 $600 $600
Power and Propane $1,219 $1,466 $1,397 $1,538 $1,700 $1,800 Internet $134 $428 $475 $475 $600 $800
Outside Services $1,154 $649 $607 $14,765 $18,500 $6,000 Pre Employment $906 $200 $3,155 $0 $0 $0
General Liability Insurance $4,053 $8,999 $10,500 $13,013 $12,500 $15,300 Public Notices $0 $239 $1,139 $3,073 $2,000 $3,000
Building Equip Maint & Repair $0 $0 $239 $450 $500 $500 Buidling Maint and Repair $1,204 $605 $547 $492 $500 $500 Total Operating Expenditures: $10,102 $14,657 $20,372 $36,211 $40,000 $31,300 Internal Service Charges
Self-Insured Dental $0 $0 $0 $897 $1,000 $1,000
Total Internal Service Charges: $0 $0 $0 $897 $1,000 $1,000 Total Expense Objects: $21,867 $20,848 $51,313 $118,558 $125,700 $124,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 145
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FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

All required legal postings: The City Clerk ensures that all required legal postings, including agendas and minutes, are consistently published in full compliance with state law, supporting transparency and meeting Council priorities. (Council priority #53, 108)
Accurate accumulation, preservation and accessibility of official City documents: Includes keeping website updated with approved Council minutes, videos and updating the Municpal Code. (Council priority #53)
Developed a City Council Handbook: The Clerk Department successfully developed a new City Council Member
Handbook, ensuring it is fully compliant with current laws, including the Ralph M. Brown Act, to support transparent and effective governance. (Council priority #53)
Tuolumne County Local Area Formation
Commission: Assumed all clerk functions for Tuolumne County LAFCO, including conducting meetings, posting minutes, and maintaining recording of meetings. (Council priority #43) City deadline and event calendar: Created and maintains a comprehensive list of key dates, milestones, and events for the City, providing an organized reference to support efficient planning and coordination across all departments. (Council priority #108)
FPPC Statement of Economic Interest Form 700: Ensures that all required individuals file Form 700 with the FPPC on time, maintaining compliance with state transparency and conflict-ofinterest regulations.

City Social Media: Monitor and Maintain City's social media presence. (Council priority #120, 124)
FY2025/26 Goals:

Ongoing. (Council priority #53, 108)
Accurate accumulation, preservation and accessibility of official City documents: Includes keeping website updated with approved Council minutes, videos and updating the Municipal Code. Complete minutes in a timely basis. Ongoing. (Council priority #53)
Tuolumne County Local Area Formation Commission:

Assumed all clerk functions for Tuolumne County LAFCO,
including conducting meetings, posting minutes, and
maintaining recording of meetings. Ongoing. (Council priority #43)
City deadline and event calendar: Created and maintains a comprehensive list of key dates, milestones, and events for the City, providing an organized reference to support efficient planning and coordination across all departments. Ongoing. (Council priority #108)
FPPC Statement of Economic Interest Form 700: Ensures that all required individuals file Form 700 with the FPPC on time, maintaining compliance with state transparency and conflict-ofinterest regulations. Ongoing.

City Social Media: Monitor and Maintain City's social media presence. Ongoing. (Council priority #120, 124)
Report Quarterly Metrics: In FY2025/26, the City Clerk will initiate quarterly reporting of key metrics collected from each department to support data-driven decision-making and
promote organizational accountability. (Council priority #53) Clerk Training and Certifications:

The Department will prioritize the development and
professional growth of the City Clerks by ensuring participation in training programs and pursuing certifications, such as the Certified Municipal Clerk (CMC) designation, to enhance the Clerk’s skills and ensure compliance with evolving laws and regulations.

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Item C.

Administrator
Melissa Eads
City Administrator
The City Administrator is appointed by the City Council and serves as the administrative head of the City organization, providing direction to staff on the implementation of the City Council's goals and objectives on behalf of the community. The City Administrator is responsible for the day-to-day efficient performance of all City operations, implementing Council policy, formulating staff recommendations to Council on policy and other matters, and preparing and submitting the annual budget. The City Administrator also serves as Director of Public Works and Emergency Services, guiding the effective response of City resources during emergency events.

City Administrator Expenditures Summary
$353,900 $32,900
(10.25% vs. prior year)
Administrator Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
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Item C.

City Administrator Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (93.1%)
Operating Expenditures (6.6%)
Internal Service Charges (0.3%)
Expense Objects
Salaries & Benefits
Salaries, Regular $161,924 $166,746 $172,614 $179,389 $183,300 $201,100 Deferred Compensation $2,156 $14,925 $10,302 $3,448 $7,900 $12,400 CalPERS $60,079 $62,992 $56,313 $58,758 $59,400 $63,500 F.I.C.A. $12,079 $13,033 $12,445 $12,501 $14,300 $15,400 Health & Medical Insurance $20,818 $13,898 $13,962 $14,264 $14,800 $17,700 Workers Compensation $3,050 $1,800 $2,500 $3,000 $3,000 $3,400 Other Employee Benefits $0 $4,900 $4,814 $4,663 $5,100 $5,100 Travel and Trainings $2,419 $3,742 $5,766 $8,262 $10,000 $10,000 Dues, Memberships & Publications $1,061 $0 $0 $185 $1,000 $1,000 Total Salaries & Benefits: $263,586 $282,036 $278,716 $284,470 $298,800 $329,600 Operating Expenditures
Supplies $1,145 $1,061 $2,813 $1,260 $1,500 $1,500
Postage and Shipping $1,117 $636 $503 $44 $300 $300
Printing and Forms $64 $0 $0 $0 $0 $0
Rental Equipment $3,440 $3,920 $3,007 $2,843 $2,800 $3,000 Communications $1,948 $2,056 $2,170 $2,099 $2,200 $2,200 Water and Waste $485 $347 $496 $551 $800 $800
Power and Propane $2,151 $3,298 $3,144 $3,442 $3,500 $3,500 Internet $1,411 $1,034 $1,152 $1,105 $1,200 $1,200
Outside Services $140 $2,326 $12,576 $1,532 $1,550 $2,500 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 148
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Pre Employment $1,141 $0 $618 $0 $0 $0
General Liability Insurance $4,996 $3,700 $4,600 $5,349 $5,350 $6,300 Public Notices $1,350 $468 $0 $0 $0 $0
Building Equip Maint & Repair $163 $113 $458 $674 $1,000 $1,000 Buidling Maint and Repair $1,333 $1,089 $1,535 $925 $1,000 $1,000 Equipment Maintenance $472 $0 $0 $0 $0 $0
Total Operating Expenditures: $21,356 $20,047 $33,072 $19,824 $21,200 $23,300 Internal Service Charges
Self-Insured Dental $701 $640 $1,331 $966 $1,000 $1,000 Total Internal Service Charges: $701 $640 $1,331 $966 $1,000 $1,000 Total Expense Objects: $285,643 $302,722 $313,119 $305,260 $321,000 $353,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 149
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FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Strategic Plan Refresh to Support Organizational and Financial Stability
The Organizational Review and Budget Stabilization Study was adopted by the City Council in FY2022/23. For
FY2024/25, a refresh is scheduled to coincide with the annual budget presentation, ensuring continued alignment between the City’s organizational goals and long-term financial stability.

Completion of Emergency Operations Plan to Enhance
Community Preparedness: The City successfully completed its Emergency Operations Plan (EOP), providing a critical
framework for coordinated response efforts during
emergencies and disasters. This plan enhances the City’s preparedness, ensures the safety of the community, and
supports effective recovery operations in times of crisis. (Council priority #46, 48, 53)
Development of Local Hazard Mitigation Plan
(LHMP): Successfully developed its Local Hazard Mitigation Plan (LHMP), identifying community risks and establishing strategies to reduce the impacts of natural and human-caused hazards. This plan strengthens the City’s resilience, enhances public safety, and qualifies the City for state and federal hazard mitigation funding opportunities. (Council priority #46, 48, 53) Ongoing Support and Collaboration with Community Partners:

Supports and directs efforts designed to prioritize facility planning, accelerate capital project delivery, and enhance economic development initiatives, ensuring efficient use of resources and long-term community growth. Council priority #32, 59)
Commitment to Workplace Culture and Employee
Development: Support the implementation of best practices to foster a positive workplace culture and is committed to investing in employee training, coaching, and morale to promote professional growth and organizational
success. (Council priority #53, 114, 123)
Support for Council’s Efforts to Address
Homelessness: Actively supports the City Council’s initiatives to advance effective responses to homelessness, working to implement strategies that promote housing stability, connect individuals with critical services, and improve community wellbeing. Council priority #81-99) Review and Negotiation of Revenue Sharing Agreement with the County: Engaged in reviewing and negotiating a revenue sharing agreement with the County to ensure a fair and
sustainable distribution of resources that supports essential City services and long-term fiscal stability. (Council priority #6, 42, 43, 44)
Successful Negotiation of Memorandums of Understanding
with Employee Associations: Successfully negotiated
Memorandums of Understanding (MOU) with the City’s three employee associations, fostering positive labor relations and ensuring agreements that support both employee interests and the City’s operational and financial goals. (Council priority #77) FY2025/26 Goals:

Ongoing Support and Collaboration with Community Partners:

Continue to actively monitor and support partnerships with the Sonora Chamber of Commerce and Visit Tuolumne County,
fostering economic development, promoting tourism, and
strengthening community engagement to benefit the local economy. (Council priority #18, 21, 108)
Support for Organization to Advance Key City
Priorities: Supports and directs efforts designed to prioritize facility planning, accelerate capital project delivery, and enhance economic development initiatives, ensuring efficient use of resources and long-term community growth. (Council priority #32, 59)
Complete Negotiations with Remaining Employee
Associations: Will work to successfully complete negotiations with the remaining two employee associations, aiming to reach fair and sustainable agreements that promote workforce
stability, support employee well-being, and align with the City’s financial objectives. (City prioritiy #77)
Continue Negotiation of Revenue Sharing Agreement with the County: Engaged in reviewing and negotiating revenue sharing agreements with the County to ensure a fair and sustainable distribution of resources that supports essential City services and long-term fiscal stability. (Council priority #6, 42, 43, 44) Issue RFP for Solid Waste Collection and Recycling
Services: Will initiate and complete the process of issuing a Request for Proposals (RFP) for solid waste collection and recycling services, with the goal of securing cost-effective, efficient, and environmentally responsible waste management solutions for the City of Sonora. (Council priority #48, 100) Explore Lobbying Activities: To advocate for the needs of rural communities, including securing funding for critical
infrastructure such as police facilities, main-drain systems, and other essential public works.

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Item C.

Administrative Services
Chris Gorsky
Administrative Services Director
The Administrative Services Department plays a critical internal support role, providing essential services that facilitate the effective and efficient operation of all City departments. The department is primarily responsible for the financial management, human resources, risk management, information technology, and fleet oversight functions of the City.

Key responsibilities include:

Financial Operations and Reporting:

Administering accounts payable to ensure vendors are paid accurately and on time; processing biweekly payroll and managing all associated tax obligations; completing and filing all regulatory and taxrelated documentation; and preparing the Annual Comprehensive Financial Report (ACFR) and other state-mandated financial reports.

Budget and Treasury Management:

Coordinating the development and preparation of the annual City budget; managing the City's cash flow and investments in accordance with the adopted Investment Policy to meet liquidity needs and optimize returns.

Revenue Administration:

Overseeing the business license program and collection of the Cannabis Public Benefit Fee; monitoring and enforcing compliance for various revenue streams, including Transient Occupancy Tax (TOT) and other City revenues.

Human Resources and Risk Management:

Managing employer-employee relations, recruitment and selection, classification and compensation, and administration of employee benefits. The department is also responsible for risk management, including insurance coordination and claims oversight.

Information Technology:

Providing technical support and systems administration, maintaining network infrastructure, and implementing technology solutions that improve efficiency and data security across all departments.

Fleet Management:

Coordinating the acquisition, leasing, maintenance, and replacement planning for City vehicles and equipment to ensure safe, cost-effective, and reliable operations.

Facility and Real Property assessment:

Evaluate facility needs and use of City-owned real estate to determine if these assets are being utilized to their highest and best use, ensuring they effectively support service delivery and maximize public value.

Through these functions, the Administrative Services Department supports City leadership and operating departments by ensuring that resources are properly managed, employees are supported, and operational infrastructure remains secure and efficient. The department’s work is foundational to the City’s ability to provide high-quality services to the community.

City of Sonora | Budget Book FY25/26 Page 151
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Item C.

Administrative Services Expenditures Summary
$828,700 $40,700
(5.16% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Sonora | Budget Book FY25/26 Page 152
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Item C.

Administrative Services Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries & Benefits (75.2%)
Operating Expenditures (24.4%)
Internal Service Charges (0.4%)
The Administrative Services budget includes an Outside Services line item that captures a variety of professional services and contractual obligations essential to the City's financial operations. This includes expenditures for the City's sales tax consultant, the annual independent financial audit, OPEB actuarial reporting, and benefit administration services. It also covers fees related to CalPERS pension administration, as well as licensing and support for key financial software systems—such as budget development and reporting tools, and the City’s core financial accounting platform. Additionally, this line item supports the City's treasury functions, including investment management, banking services, and related financial transactions.

Other specialized financial services and regulatory compliance costs necessary to support the City’s administrative and fiscal responsibilities are also included.

Expense Objects
Salaries & Benefits
Salaries, Regular $235,149 $248,278 $298,607 $332,181 $340,800 $360,200 Overtime $98 $0 $0 $0 $0 $0
Holiday $7,464 $7,752 $14,504 $15,548 $16,300 $17,100
CalPERS $100,222 $111,323 $101,563 $108,255 $108,500 $123,800 F.I.C.A. $18,686 $19,074 $25,040 $26,306 $27,300 $27,500 Health & Medical Insurance $80,734 $63,713 $66,293 $66,758 $73,200 $78,600 Workers Compensation $2,600 $3,500 $4,184 $4,900 $4,900 $5,500 Other Employee Benefits $1,335 $2,470 $3,855 $3,600 $3,600 $3,600 Travel and Trainings $1,841 $3,972 $3,386 $4,393 $5,400 $5,600 Dues, Memberships & Publications $1,117 $1,207 $820 $1,059 $1,200 $1,200 Total Salaries & Benefits: $449,246 $461,290 $518,251 $563,000 $581,200 $623,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 153
304
Item C.

Operating Expenditures
Supplies $6,029 $4,051 $6,049 $8,984 $15,700 $7,500
Equipment Non Capital $0 $0 $0 $0 $5,000 $4,000
Postage and Shipping $1,242 $1,654 $2,199 $2,869 $2,200 $3,000 Printing and Forms $0 $0 $0 $811 $1,000 $1,000
Rental Equipment $5,489 $4,576 $3,419 $4,115 $3,500 $4,200 Advertising $3,600 $0 $0 $0 $0 $0
Communications $2,869 $3,101 $3,475 $3,485 $3,500 $3,500 Water and Waste $971 $693 $992 $1,102 $1,200 $1,200
Power and Propane $3,126 $4,419 $4,412 $4,778 $5,700 $5,000 Internet $2,066 $1,581 $1,747 $1,656 $2,100 $1,800
Outside Services $89,575 $117,808 $103,984 $151,943 $152,300 $156,400 Pre Employment $0 $0 $10 $0 $0 $2,500
General Liability Insurance $3,600 $4,198 $5,700 $6,800 $6,800 $8,000 Public Notices $0 $284 $203 $0 $0 $0
Building Equip Maint & Repair $632 $831 $1,224 $1,123 $1,000 $1,500 Buidling Maint and Repair $3,725 $3,543 $4,185 $3,502 $3,800 $3,000 Equipment Maintenance $0 $79 $0 $0 $0 $0
Facility Enhancement $0 $0 $103,378 $0 $0 $0
Total Operating Expenditures: $122,924 $146,817 $240,977 $191,168 $203,800 $202,600 Internal Service Charges
Self-Insured Dental $3,473 $2,101 $3,975 $2,837 $3,000 $3,000 Total Internal Service Charges: $3,473 $2,101 $3,975 $2,837 $3,000 $3,000 Total Expense Objects: $575,643 $610,208 $763,203 $757,005 $788,000 $828,700 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 154
305
Item C.

Administrative Services Revenues Summary
Revenue estimates for FY2025/26 are projected to be approximately 4% lower than the prior year, reflecting a conservative budgeting approach amid ongoing concerns about a potential recession. The slowing local economy has begun to impact several key revenue sources—most notably Transient Occupancy Tax (TOT) and cannabis-related revenues, both of which are sensitive to changes in consumer spending and tourism activity. This cautious outlook helps the City maintain fiscal stability while remaining responsive to evolving economic conditions.
$1,395,240 -$64,260
(-4.40% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
General Fund
Transient Occupancy Tax $559,545.00 $682,409.00 $702,268.77 $586,163.00 $608,000.00 $586,000.00 Cannabis Public Benefit Fees $499,977.00 $635,347.00 $703,655.33 $661,657.00 $700,000.00 $660,000.00 Business License $127,719.00 $131,468.00 $132,741.00 $130,645.00 $130,700.00 $130,000.00 Parking Permits $1,203.00 $1,260.00 $690.00 $1,215.00 $1,000.00 $1,100.00 Credit Card Fees $750.00 $1,045.00 $1,295.00 $1,697.00 $1,500.00 $1,500.00 LAFCO Revenue $2,443.00 $2,500.00 $6,640.00
Rental Income $19,200.00 $22,406.00 $21,292.00 $7,144.00 $7,300.00 $0.00 Miscellaneous Revenue $8,172.00 $10,140.00 $12,567.15 $9,595.00 $6,000.00 $5,000.00 Insurance Premium Reimbursement $339.00 $30,725.00 $70,284.71 $2,361.00 $2,500.00 $5,000.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 155
306
Item C.

Total General Fund: $1,216,905.00 $1,514,800.00 $1,644,793.96 $1,402,920.00 $1,459,500.00 $1,395,240.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Budget Transparency: FY24/25 marks Year 2 of the
implementation of the City’s new budget tool, providing enhanced website access to budget data and increasing
transparency for the community. (Council priority #53, 55, 108) Enhanced Financial Reporting to City Council: Improved the monthly metrics which included reporting of warrants issued by the City. (Council priority #108, 123)
Improved Efficiency: Continue with the implementation of IWorqs software, including the public works and business license components. This will be completed in FY2025/26. (Council priority #45, 108)
Selection of New Audit Firm and Successful Completion of Financial Audit: The Administrative Services Department issued an RFP and selected a new audit firm, successfully completing the City’s first financial audit with the new firm, which resulted in an unconditional (clean) opinion,
demonstrating the City’s commitment to transparency,
accountability, and sound financial management. (Council priority #53)
Investment Policy Update to Strengthen Revenue Growth: The Finance Department updated and improved the City’s
Investment Policy to optimize investment strategies and enhance revenue generation, ensuring greater financial
stability for the City. (Council priority #48, 53).

Completion of Fee Study to Improve Revenue and Cost
Recovery: The Department developed and presented a
comprehensive fee study, which was approved by the City Council, resulting in improved revenues and ensuring that the fees charged for City services more accurately reflect the true cost of service delivery. (Council priority #48, 50)
FY2025/26 Goals:

Department modernization: Carried forward from the prior year. The Administrative Services Department is actively evaluating technological solutions to maximize operational efficiency, including support for a modern Human Resource Management System (HRMS) that will streamline the entire hiring process—from job posting to candidate selection, onboarding, and employee training—through a fully integrated online platform. (Council priority #108)
Ongoing Improvements in Budget Preparation and
Transparency: The Department continues to enhance the
budget preparation and presentation process each year,
providing clearer, more transparent financial information to support informed decision-making and strengthen public
trust. (Council priority #53, 55, 108)
Improved Efficiency: Continue with the implementation of IWorqs software, including the public works and business license components. Ongoing. (Council priority #45, 108) Efficiency Improvements: Coordinate employee best practices and innovative personnel activities, training and workshops. (Council priority #53, 114, 123)
Investment Policy Update to Strengthen Revenue Growth: The Department has updated the City’s Investment Policy and implemented a newly required quarterly investment
performance report for the City Council, providing regular updates on investment activities and promoting informed financial oversight. (Council priority #48, 53)
Creation of Employee Handbook and Policy
Updates: Develope a comprehensive Employee Handbook
and updated several outdated policies, including the City’s Personnel Policies, to ensure clarity, consistency, and compliance with current laws and best practices. (Council priority #53)
Employee Development and Training:

The department will prioritize continuous staff development by providing targeted training opportunities. For FY25/26, a key goal is for the Finance Assistant to complete CalPERS training courses to enhance understanding of pension and benefits administration, ensuring accurate and compliant processing of retirement-related matters.

City of Sonora | Budget Book FY25/26 Page 156
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Item C.

Information Technology
Chris Gorsky
Information Technology
The Information Technology Department (IT) aims to provide meaningful impacts through smart uses of technology in service of employees and the community. IT executes and sustains vital City services through business solutions and cybersecurity. Services are powered by infrastructure and operations, which include a municipal network, compute and storage, and enterprise productivity and collaboration tools. IT provides strategic information technology 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 to make the City more transparent. This budget is lower from FY24/25, but continues with the roll out of modern hardware and upgraded infrastructure. $50,250 -$8,000
(-13.73% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
$60K
$70K
City of Sonora | Budget Book FY25/26 Page 157
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Item C.

Information Technology Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Operating Expenditures (99.5%)
Salaries & Benefits (0.5%)
The Information Technology budget includes an Outside Services line item that includes expenditures for cloud storage, domain and website security, and the firewall annual license.

Expense Objects
Salaries & Benefits
Dues, Memberships & Publications $0 $0 $0 $250 $250 $250 Total Salaries & Benefits: $0 $0 $0 $250 $250 $250
Operating Expenditures
Supplies $177 $327 $247 $494 $1,000 $1,000
Computer Equipment $12,707 $8,513 $12,264 $9,168 $20,000 $18,000 Software Maintenance $20,198 $8,373 $9,695 $9,760 $14,000 $12,000 Outside Services $3,495 $3,450 $4,246 $7,825 $19,000 $15,000 Information Tech Services $1,326 $0 $1,272 $718 $4,000 $4,000 Total Operating Expenditures: $37,903 $20,662 $27,725 $27,965 $58,000 $50,000 Total Expense Objects: $37,903 $20,662 $27,725 $28,215 $58,250 $50,250 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 158
309
Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Support for City Goals and Department Objectives Through Automation: The Department supported City goals and
departmental objectives by implementing automation solutions that improved operational efficiency, streamlined workflows, and reduced manual processes, allowing staff to focus on higher-value activities. (Council priority #35, 108)
Commitment to Excellent Customer Service, Staff Support, and Training: The Department provided exceptional customer service, offering timely staff support and comprehensive training to ensure employees have the tools and knowledge needed to effectively utilize technology resources and maintain productivity. (Council priority #108)
Streamlined City Operations Through Integration and Systems Automation: The Information Technology Department improved operational efficiency by streamlining City processes through system integrations and automation, reducing redundancies and enabling faster, more accurate information sharing across departments. (Council priority #108)
Maintained Awareness of Technology Trends and IT
Infrastructure Security: Remained actively informed of
emerging technology trends, potential threats to IT
infrastructure, and opportunities for system enhancements, ensuring the City’s technology environment stays secure, modern, and capable of meeting evolving organizational
needs. (Council priority #108, 123, 124)
Improved Access to City Services and Information Through Online Platforms: Enhanced access to City services and
information by expanding the use of the World Wide Web and other online systems, providing convenient, user-friendly digital solutions that increase transparency and community
engagement. (Council priority #108, 123,124)
Provided Stable and Reliable Information Technology
Infrastructure: Ensured the delivery of a stable and reliable IT infrastructure, supporting uninterrupted City operations and enabling staff to efficiently perform their duties with minimal downtime or technical disruptions. (Council priority #35,120, 123)
Provided Up-to-Date Hardware and Software Tools for Staff:

Equipped staff with modern hardware and software solutions, ensuring employees have the necessary tools to perform their work efficiently, securely, and in alignment with current technology standards. (Council priority #35, 123)
FY2025/26 Goals:

Continued Support for City Goals and Department Objectives Through Automation: The Department supported City goals and departmental objectives by implementing automation
solutions that improved operational efficiency, streamlined workflows, and reduced manual processes, allowing staff to focus on higher-value activities. (Council priority #35, 108) Continued Commitment to Excellent Customer Service, Staff Support, and Training: The Department provided exceptional customer service, offering timely staff support and
comprehensive training to ensure employees have the tools and knowledge needed to effectively utilize technology
resources and maintain productivity. (Council priority #108) Upgrades at City Hall to Enhance Employee Efficiency:

Upgrade of the City Hall server to improve system
performance, increase reliability, and provide employees with a faster and more efficient technology experience to support daily operations.(Council priority #45, 108)
Support Human Resources in End-to-End Modernization
Projects: Provide Support to Human Resources to support end-to-end modernization projects, implementing technology solutions that streamline recruitment, onboarding, personnel management, and employee development processes. (Council priority #108, 113, 123)
Website Upgrade and Implementation of .gov Domain: The
Department will lead a comprehensive upgrade of the City’s website to improve functionality, accessibility, and user experience, while also implementing the official .gov domain extension to enhance public trust and ensure compliance with government cybersecurity standards.

City of Sonora | Budget Book FY25/26 Page 159
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Item C.

Engineering
Mike Pugh, PE, SE
City Engineer
The Engineering Department is responsible for the planning, design, and management of the City’s infrastructure projects, ensuring the safety, accessibility, functionality, and long-term sustainability of public facilities and systems. The department leads the implementation of the Capital Improvement Program (CIP) and oversees the maintenance and improvement of essential infrastructure, including streets, drainage systems, sidewalks, buildings, and public spaces.

For more than a decade, due to chronic under-funding and lack of investment, the City was unable to properly maintain or improve much of its infrastructure. This included deferred maintenance of roadways, stormwater systems, public buildings, and pedestrian facilities. However, with the passage of Measure Y, the City is now better positioned to begin addressing these long-standing needs.

The City is currently in the early stages of executing a comprehensive five-year Capital Improvement Plan, and FY2025/26 marks only the second year of this effort. Projects are being actively scoped, prioritized, and launched based on urgency, readiness, and community impact.

It is important to understand that government infrastructure projects take time to deliver, due to the multiple phases required—preliminary planning, design and engineering, environmental review (e.g., CEQA), ADA compliance, permitting, and regulatory coordination. While this can make project timelines appear lengthy, each step is essential to ensuring public safety, legal compliance, and the effective use of public funds.

Both the City Council and the community are encouraged to remain patient and focused on the long-term vision, as the City Engineers works to rebuild the City's physical foundation after years of neglect. While Measure Y revenues have made this progress possible, they do not fully close the funding gap needed to restore and maintain the City’s infrastructure to an acceptable standard. Outside funding sources, such as state and federal grants, will be critical to supplementing local revenues and achieving the full scope of the City’s infrastructure goals.

The City is committed to leveraging all available resources and delivering high-quality, well-planned projects that will benefit current residents and future generations.

City of Sonora | Budget Book FY25/26 Page 160
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Item C.

Expenditures Summary
The City has contracted for engineering services since 1978, and currently contracts with Dewberry Engineers Inc. to ensure access to a deep pool of specialized talent that would not be practical or costeffective to maintain in-house, especially given the City’s small staffing size. It is impossible to cover the wide range of technical skills, certifications, and expertise needed for the variety of projects and challenges the City faces. Contracting with an engineering firm provides the City with immediate access to a full team of professionals, including civil, structural, traffic, and environmental engineers, without the overhead costs of maintaining a large internal department. Additionally, the amount the City has budgeted for general fund engineering services is roughly equivalent to the cost of one full-time employee, making contracting not only a practical solution but also a financially responsible one. The focus of the engineering team has shifted from routine maintenance to essential reconstruction. In FY24/25, the City conducted a pavement condition assessment that provided the estimated Remaining Service Life (RSL) in years for each street or street segment in the City, revealing that approximately 80% of City roads have less than six (6) years of life remaining.
$360,000 -$101,000
(-21.91% vs. prior year)
Engineering Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
City of Sonora | Budget Book FY25/26 Page 161
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Item C.

FY2025/26 Capital Improvement Request
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313
Item C.

FY2025/26 Maintenance Request
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314
Item C.

FY2025/26 Engineering Initiatives Request
City of Sonora | Budget Book FY25/26 Page 164
315
Item C.

Fleet Management
Chris Gorsky
Administrative Services Director
The Fleet Management Department has historically been responsible for the maintenance, repair, and replacement of City vehicles and equipment, including police vehicles, light- and heavy-duty trucks, trailers, tractors, and various specialized machinery. In the past, the City operated many of its vehicles well beyond their useful lives, relying on an in-house mechanic to service and maintain aging, and increasingly expensive equipment.

In FY2023/24, the City implemented a leased fleet program that includes an integrated maintenance plan.

Under this new model, the City no longer employs an in-house mechanic and instead contracts with local vendors for vehicle servicing and repairs. This transition has enabled the City to begin phasing out outdated vehicles and replace them with newer, more reliable units, all without requiring large upfront capital outlays.

The leased fleet program provides a more efficient, cost-effective, and sustainable approach to fleet management. It ensures that City departments have access to safe, up-to-date vehicles while reducing ongoing maintenance costs and eliminating the need for unpredictable, high-cost vehicle replacements.

Beginning in FY2024/25, lease payments for vehicles were budgeted directly within the departments that utilize them. As a result, the centralized Fleet Management Department has been phased out, and fleetrelated costs will be transparently allocated to the benefiting departments, improving both cost tracking and operational accountability.

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Item C.

Fleet Expenditures Summary
$0 $0
(0.00% vs. prior year)
Fleet Management Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
City of Sonora | Budget Book FY25/26 Page 166
317
Item C.

Fleet Expenditures by Expense Type
In Fiscal Year 2023/24, the department was eliminated, and the City is now providing new vehicles through a Lease vehicle and equipment program.

Fleet Going Forward:

Planning for the conversion to electric vehicles (EV) is crucial for the City to stay ahead in the transition towards sustainable transportation. Embracing EV's not only reduces greenhouse gas emissions but also mitigates air pollution and promotes energy independence. Strategic planning for this transition plays a pivotal role in accomplishing this transition efficiently. In the years ahead, it will be required to prepare a new Fleet Replacement Schedule for all vehicles, giving consideration to integrating electric vehicles where appropriate, to comply with Federal/State mandates.

Expense Objects
Salaries & Benefits
Salaries, Regular $60,265 $65,099 $0 $0 $0 $0
Overtime $267 $0 $0 $0 $0 $0
Uniform Allowance $250 $477 $0 $0 $0 $0
CalPERS $73,955 $81,256 $0 $0 $0 $0
F.I.C.A. $4,631 $4,859 $0 $0 $0 $0
Health & Medical Insurance $33,572 $33,856 $0 $0 $0 $0
Workers Compensation $11,061 $15,800 $0 $0 $0 $0
Unemployment Insurance $0 $0 $11,095 $0 $0 $0
Travel and Trainings $40 $28 $0 $0 $0 $0
Total Salaries & Benefits: $184,041 $201,376 $11,095 $0 $0 $0 Operating Expenditures
Supplies $993 $896 $0 $0 $0 $0
Equipment Non Capital $3,249 $620 $0 $0 $0 $0
Outside Services $3,322 $3,446 $0 $0 $0 $0
General Liability Insurance $1,977 $2,014 $0 $0 $0 $0
Building Equip Maint & Repair $75 $594 $0 $0 $0 $0
Equipment Maintenance $745 $947 $0 $0 $0 $0
Total Operating Expenditures: $10,361 $8,516 $0 $0 $0 $0 Internal Service Charges
Self-Insured Dental $239 $412 $0 $0 $0 $0
Total Internal Service Charges: $239 $412 $0 $0 $0 $0
Total Expense Objects: $194,641 $210,305 $11,095 $0 $0 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 167
318
Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Operational Evaluation and Fleet Leasing to Improve
Efficiency: Conducted an evaluation of vehicle operations and leasing practices to improve overall efficiency and costeffectiveness. As part of this effort, the City has transitioned to leasing 10 police vehicles, providing a modern, wellmaintained fleet while reducing long-term maintenance costs and improving service reliability. This leasing strategy supports the City’s commitment to operational efficiency and ensures public safety personnel have access to dependable and up-todate vehicles. (Council priority #27, 30) Completed Delivery of Remaining Police Vehicles and began to update the Public Works Fleet: Successfully completed the delivery of the remaining leased police vehicles, finalizing the transition to a fully updated patrol fleet and upgrade one Public Works truck. This marks a significant step in improving reliability, safety, and operational readiness for the Police Department. (Council priority #27, 30)
Planning for Fleet Electrification in Alignment with State Goals: Fleet is actively planning for the eventual transition to electric vehicles in alignment with California’s statewide mandates, which require that all non-safety light-duty vehicles be zero-emission by 2035. This effort includes evaluating current fleet inventory, identifying future infrastructure needs such as charging stations, and researching electric alternatives to diesel-powered trucks and equipment. While heavy-duty diesel vehicles and specialized equipment present additional challenges, the department is committed to long-term planning that supports a phased transition to cleaner technologies, improves sustainability, and ensures operational readiness for the future. (Council priority #30, 35)
FY2025/26 Goals:

Operational Evaluation and Fleet Leasing to Improve
Efficiency: Will continue to conduct a comprehensive
evaluation of vehicle operations and leasing practices to improve efficiency and address long-standing budget
constraints. As a result, the City has transitioned to leasing 10 police vehicles, providing access to modern, reliable units that would be financially out of reach through traditional
purchasing. Outright replacement of the aging fleet was not feasible within the City’s limited budget. Leasing offers an affordable alternative that enables timely fleet updates, reduces long-term maintenance expenses, and ensures public safety personnel are equipped with dependable vehicles. This strategy represents a practical and sustainable solution that aligns with the City’s operational and fiscal priorities. (Council priority #27, 30)
Expand Fleet Leasing to Include Public Works Equipment:

Build on the success of the police vehicle leasing program, the Fleet Department will pursue the additional leasing of a Public Works dump truck to continue modernizing the City’s fleet in a cost-effective manner. This goal supports operational efficiency by replacing aging equipment with reliable alternatives that meet service demands without requiring large capital
expenditures. Leasing will allow the City to access high-quality equipment essential for infrastructure maintenance while preserving limited budget resources. (Council priority #27, 30) Planning for Fleet Electrification in Alignment with State Goals: Fleet is actively planning for the eventual transition to electric vehicles in alignment with California’s statewide mandates, which require that all non-safety light-duty vehicles be zero-emission by 2035. This effort includes evaluating current fleet inventory, identifying future infrastructure needs such as charging stations, and researching electric alternatives to diesel-powered trucks and equipment. While heavy-duty diesel vehicles and specialized equipment present additional challenges, the department is committed to long-term planning that supports a phased transition to cleaner technologies, improves sustainability, and ensures operational readiness for the future. (Council priority #30, 35)
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Item C.

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.

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320
Item C.

General Services Expenditures Summary
During the FY24/25 budget hearings, the City Council approved the transfer of General Fund resources to several different reserve funds. It is essential to allocate resources across several reserve funds to ensure long-term financial stability, support economic development, and prepare for unexpected challenges. By setting aside money in different reserves, the city can proactively address a range of future needs while minimizing risk and financial disruptions.

The City funded these reserves with the FY24/25 Budget:

General Plan Reserve: $300,000
Risk Mitigation Reserve: $250,000
Capital Improvement Reserve: $215,000
Fleet Replacement Reserve: $75,000
Labor Reserve: $50,000
CalPERS Pension Prefunding Trust: $150,000
Reserving funds in these various accounts is a prudent financial strategy that allows a city to safeguard its fiscal health, deliver uninterrupted services, and manage both short-term and long-term financial obligations.

By carefully planning and managing these reserves, the city can ensure greater flexibility and resilience in the face of changing economic conditions, emergencies, or unanticipated needs. This strategy also enhances transparency and accountability for the city’s residents, who can trust that their tax dollars are being responsibly managed for both current and future needs.

Staff will recommend additional transfers to reserve funds in the FY2025/26 Budget process. $301,625 -$513,875
(-63.01% vs. prior year)
General Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Sonora | Budget Book FY25/26 Page 170
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Item C.

General Services Expenditures by Expense Type
The expenditures in the General Services department include the current cost of the City's Other PostEmployment Benefits (OPEB), memberships, such as League of California Cities , and the Local Agency Formation Commission (LAFCO) , the cost of sharing the Transient Occupancy Tax with Visit Tuolumne County .

Budgeted Expenditures by Expense Type
Operating Expenditures (74.8%)
Salaries & Benefits (24.5%)
Internal Service Charges (0.7%)
Expense Objects
Salaries & Benefits
Health & Medical Insurance $37,071 $28,381 $41,041 $47,807 $65,000 $65,000 Dues, Memberships & Publications $11,181 $7,463 $5,903 $6,043 $8,900 $8,900 Total Salaries & Benefits: $48,252 $35,844 $46,945 $53,850 $73,900 $73,900 Operating Expenditures
Supplies $0 $448 $0 $0 $0 $0
Outside Services $5,900 $79,167 $182,345 $237,820 $247,500 $0 Economic Development $50,000 $0 $0 $0 $0 $0
TOT - Visitors Bureau $110,023 $152,097 $150,000 $120,237 $150,000 $146,500 LAFCO $3,244 $4,051 $8,502 $6,875 $7,500 $47,225
Historic Preservation $1,039 $1,197 $1,200 $1,883 $2,000 $2,000 Settlements Legal/Insurance $540 $0 $2,900 $10,600 $10,600 $10,000 Captial Asset: Property $127,787 $0 $126,615 $0 $0 $0
Washington Fire $0 $4,042 $0 $0 $0 $0
Contingencies $0 $0 $0 $0 $20,000 $20,000
American Rescue Plan Expenditures $48,028 $0 $0 $0 $0 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 171
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Item C.

Total Operating Expenditures: $346,561 $241,003 $471,563 $377,415 $437,600 $225,725 Internal Service Charges
Self-Insured Dental $31,705 $426,138 $394,039 $303,436 $304,000 $2,000 Total Internal Service Charges: $31,705 $426,138 $394,039 $303,436 $304,000 $2,000 Total Expense Objects: $426,518 $702,985 $912,546 $734,701 $815,500 $301,625 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 172
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Item C.

General Services Revenues Summary
The majority of the City’s General Fund revenues are accounted for in the General Services Department. The FY2025/26 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 $4.1 million annually. $9,820,200 $116,500
(1.20% vs. prior year)
General Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10M
$2.5M
$5M
$7.5M
$12.5M
General Services Revenue by Fund
General Fund
Property Tax Current Secured $649,358.00 $685,065.00 $939,670.47 $992,447.00 $957,700.00 $1,001,300.00 Property Tax Current UnSecured $14,090.00 $4,362.00 $23,539.92 $4,270.00 $6,000.00 $6,000.00 Property Tax Prior Years $15.00 $282.00 $390.87 $0.00 $500.00 $500.00 Property Tax Other $0.00 $0.00 $0.00 $0.00 $500.00 $500.00 Supplemental Tax Roll $25,955.00 $25,605.00 $67,679.86 $9,850.00 $10,000.00 $10,000.00 Homeowners Exemption $8,787.00 $8,488.00 $8,266.91 $3,852.00 $4,000.00 $4,000.00 Property Tax In Lieu of VLF $448,465.00 $473,292.00 $493,427.00 $510,128.00 $503,200.00 $512,600.00 Vehicle License Fee $5,664.00 $5,329.00 $6,421.82 $8,204.00 $8,500.00 $8,500.00 Sales and Use Tax $3,496,261.00 $3,450,446.00 $3,597,708.81 $3,272,401.00 $3,402,000.00 $3,206,900.00 Transaction and Use Tax (Measure Y) $0.00 $600,163.00 $4,723,683.08 $4,161,295.00 $4,175,000.00 $4,121,700.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 173
324
Item C.

Real Property Transfer Tax $26,706.00 $15,759.00 $16,778.28 $15,675.00 $12,000.00 $15,000.00 Franchise Fees $141,478.00 $145,854.00 $207,797.48 $161,502.00 $160,000.00 $165,000.00 Grants/Donations $0.00 $3,000.00 $0.00 $0.00 $0.00
Intergovernmental Revenues $581,786.00 $581,786.00 $0.00 $0.00 $0.00 $0.00 Investment Earnings $7,636.00 $65,949.00 $267,191.18 $212,034.00 $225,000.00 $275,700.00 Miscellaneous Revenue $0.00 $203,006.00 $0.00 $1,307.00 $2,500.00 $2,500.00 Sale of Property $0.00 $11,037.00 $1,910.00 $0.00 $1,000.00 $1,000.00 Pass Through from RDA $188,938.00 $0.00 $0.00 $0.00 $0.00 $0.00 Transfer In $227,000.00 $327,000.00 $235,800.00 $235,800.00 $489,000.00 Total General Fund: $5,595,139.00 $6,503,423.00 $10,684,465.68 $9,588,765.00 $9,703,700.00 $9,820,200.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 174
325
Item C.

Opera Hall
Melissa Eads
City Administrator
For Fiscal Year 2025/26, the Sonora Chamber of Commerce will continue to run the Opera Hall. The City will continue to maintain the historic building while the Chamber is responsible for everything else. Each quarter the Chamber will split the operating income with the City. This agreement reduces the City's net General Fund contribution to opera hall operations.

Expenditures Summary
$46,400 -$13,200
(-22.15% vs. prior year)
Opera Hall Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
$60K
$70K
City of Sonora | Budget Book FY25/26 Page 175
326
Item C.

Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Salaries & Benefits
Operating Expenditures
FY2021
FY2022
FY2023
FY2024
FY2025
FY2026
$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
Expense Objects
Salaries & Benefits
Salaries, Regular $8,121 $1,722 $0 $0 $0 $0
CalPERS $4,208 $3,833 $0 $0 $0 $0
F.I.C.A. $621 $130 $0 $0 $0 $0
Health & Medical Insurance $4,669 $3,518 $0 $0 $0 $0
Workers Compensation $100 $600 $0 $0 $0 $0
Total Salaries & Benefits: $17,719 $9,803 $0 $0 $0 $0
Operating Expenditures
Supplies $874 $811 $106 $356 $1,200 $1,200
Equipment Non Capital $0 $0 $185 $10,835 $12,000 $2,000 Rental Equipment $1,198 $1,444 $1,228 $0 $0 $0
Communications $526 $580 $674 $547 $500 $800
Water and Waste $2,254 $2,192 $2,959 $2,633 $5,200 $4,500 Power and Propane $5,000 $9,395 $8,045 $9,959 $11,500 $11,500 Internet $2,072 $2,075 $2,398 $2,102 $2,300 $2,400
Outside Services $3,594 $2,209 $1,359 $2,125 $2,500 $3,500 General Liability Insurance $7,200 $9,786 $9,700 $10,900 $10,900 $12,000 Building Equip Maint & Repair $851 $3,501 $2,145 $8,703 $9,200 $2,500 Buidling Maint and Repair $1,385 $3,435 $2,396 $1,874 $4,000 $5,000 Equipment Maintenance $0 $0 $0 $273 $300 $1,000
Total Operating Expenditures: $24,954 $35,428 $31,194 $50,307 $59,600 $46,400 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 176
327
Item C.

Total Expense Objects: $42,673 $45,231 $31,194 $50,307 $59,600 $46,400 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Revenues Summary
For Fiscal Year 2025/26, the Sonora Chamber of Commerce will continue to run the Opera Hall. The City will continue to maintain the historic building while the Chamber is responsible for everything else. Each quarter the Chamber will split the operating income with the City. This agreement reduces the City's General Fund contribution to opera hall operations.
$6,500 -$600
(-8.45% vs. prior year)
Opera Hall Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5K
$10K
$15K
$20K
$25K
City of Sonora | Budget Book FY25/26 Page 177
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Item C.

Community Development Summary
Tyler Summersett
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 through planning, building, code enforcement and economic development services. 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, economic development, and grants. Also included in Community Development is the Enterprise Funds for the City's Certified Farmer's Market and Dragoon Gulch.

Community Development Staffing
City of Sonora | Budget Book FY25/26 Page 178
329
Item C.

Community Development Expenditures Summary
The Community Development Department is supported by a combination of General Fund revenues along with generated fees and grant funding. Also included in this department is City Engineering, and several grant funds, including Per Capita Grant, SB2 Planning Grant, REAP and LEAP grants. $850,800 $3,400
(0.40% vs. prior year)
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Sonora | Budget Book FY25/26 Page 179
330
Item C.

Community Development Expenditures by Function
Budgeted Expenditures by Function
Building and Planning (92.8%)
Farmer's Market (4.2%)
Dragoon Gulch (2.9%)
Expenditures
Community Development
Building and Planning $593,987 $636,076 $811,828 $706,540 $790,900 $789,900 Total Community Development: $593,987 $636,076 $811,828 $706,540 $790,900 $789,900 Farmer's Market $27,638 $23,383 $18,716 $24,917 $32,000 $36,000 Total Farmer's Market: $27,638 $23,383 $18,716 $24,917 $32,000 $36,000 Dragoon Gulch $11,061 $10,671 $17,665 $15,247 $24,500 $24,900 Total Dragoon Gulch: $11,061 $10,671 $17,665 $15,247 $24,500 $24,900 Total Expenditures: $632,686 $670,130 $848,209 $746,704 $847,400 $850,800 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 180
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Item C.

Community Development Revenues Summary
$233,900 $8,900
(3.96% vs. prior year)
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
City of Sonora | Budget Book FY25/26 Page 181
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Item C.

Community Development Revenues by Source
Projected 2026 Revenues by Source
Licenses, Permits, & Franchises (60.3%)
Charges for Services (26.3%)
Use of Money & Property (6.2%)
Intergovernmental (4.3%)
All Other Revenue (1.7%)
Fines, Forfeitures & Penalties (1.3%)
Revenue Source
Licenses, Permits, & Franchises
Building Permits $98,887 $146,104 $114,930 $122,946 $129,000 $123,000 Encroachment Permits $2,300 $4,570 $5,850 $9,995 $10,000 $10,000 Inspection Fees $2,025 $360 $2,202 $210 $500 $1,000
Zoning and Subdivision Fees $13,691 $13,947 $19,255 $4,710 $7,000 $7,000 Total Licenses, Permits, & Franchises: $116,903 $164,981 $142,237 $137,861 $146,500 $141,000 Fines, Forfeitures & Penalties
Administrative Fines $0 $0 $0 $780 $1,000 $3,000
Total Fines, Forfeitures & Penalties: $0 $0 $0 $780 $1,000 $3,000 Charges for Services
Plan Checks $0 $0 $0 $21,259 $20,000 $24,000
Farmer's Market Revenues $28,305 $29,905 $31,790 $31,890 $32,000 $36,000 Special Events $500 $550 $550 $650 $1,500 $1,500
Total Charges for Services: $28,805 $30,455 $32,340 $53,799 $53,500 $61,500 Intergovernmental
Grants/Donations $11,500 $10,000 $10,000 $7,000 $10,000 $10,000 Total Intergovernmental: $11,500 $10,000 $10,000 $7,000 $10,000 $10,000 Use of Money & Property
Rental Income $12,000 $12,000 $12,000 $12,400 $12,000 $14,400 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 182
333
Item C.

Total Use of Money & Property: $12,000 $12,000 $12,000 $12,400 $12,000 $14,400 All Other Revenue
Credit Card Fees $1,015 $1,487 $1,380 $1,242 $1,500 $1,000 Miscellaneous Revenue $237 $3 $144 $0 $500 $3,000
Total All Other Revenue: $1,252 $1,490 $1,523 $1,242 $2,000 $4,000 Total Revenue Source: $170,460 $218,926 $198,100 $213,082 $225,000 $233,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 183
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Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Provide professional, courteous, and efficient services to the community. (Council priority #42, 43, 44)
Day-to-day staff strive to make the City a friendly,
convenient resource for residents, contractors,
businesses and all others looking for assistance.

Implementation of IWORQ (online permitting system): Launch of an online permitting system. Allows the building community to pull permits online, including application, document submittal, inspection requests and permit payment.

Full-time Building Official hired. Offering a local building official, who is in the office 5 days a week is a huge benefit for the build community.

Address the Short Term Rental Use Permit Ordinance.
(Council priority #6, 17)
Short Term Rental Ordinance update adopted.

Modifications to the previous policy broaden the number of potential short-term rentals that can operate in
Sonora.

Deliver grant-funded projects: Projects to be delivered include:
a new storage facility at the Public Works yard; a pickle ball court and other improvements to Woods Creek Park; New Fire Engines and equipment to outfit them; Adopt and implement planning documents, such as Housing/Safety Element and
Local Hazard Mitigation Plan. (Council priority #1, 5, 10, 16, 25)
The City purchased two new Fire Engines through the
Community Development Block Grant program.

The new storage building that will be located at the
Public Works yard is fully designed and expected to be
delivered by July 2025.

The pickle ball court has been fully designed. This project is expected to have a completion date of no later than October 2025.

Support economic development in Sonora: (Council priority #3, 21, 44, 100, 110, 111)
Economic Development consultant hired. Scope of work
established. Working on deliverables.

Exploring new ordinances designed to increase
economic activity/invest in local businesses including:

Expanding existing Cannabis ordinance.

Locals First ordinance.

Blight, Burn, Vacancy ordinance to address
dilapidated buildings, empty storefronts and
buildings that have been impacted by fire.

Partnership with Tuolumne County Arts Council, Sonora
Chamber and Visit Tuolumne County for a downtown
Arts project to add local arts work to empty storefronts to increase visual interest and reduce impact of
vacancies.

Code Enforcement: adherence to the Sonora Municipal Code through adding another day of staffing per week. Support the building department in compliance with permitting for
construction activities, tenant improvements and signage.

More work can be done around nuisance abatement,
FY2025/26 Goals and Priorities:

Provide professional, courteous, and efficient services to the community. (Council priority #42, 43, 44)
Support the Building community by providing a convenient, service-oriented one-stop shop for permits, inspections, plan review and guidance towards accomplishing projects in the City.

Prepare for and update Council with upcoming 2025 Building & Fire Code changes
Follow-up with expired permits to either close them out or refresh the projects and get them to a final.

Develop a virtual inspection services program for
Contractors/Homeowners. This will be a streamlined process for specific types of permits, allowing Contractors and Homeowners to self-inspect by following a formal set of guidelines, completing a checklist and providing photos.

Potentially eligible permits include- Re-roof, HVAC, Water Heater, Elevated Signs and other inspections as determined.

Create informational code handouts for our website and at the counter.

Continue to work with the new permits system (IWORQ) to boost our efficiency.

Work with new businesses to get them operating in the City of Sonora. This includes working with them on tenant
improvements, issuing certificates of occupancy, partnering with Environmental Health, TUD and other local agencies to make sure all regulations are met.

Final delivery of grant-funded projects: Projects to be delivered include: a new storage facility at the Public Works yard which will house fire apparatus, community decorations (Christmas wreaths, etc.) and public works equipment; a pickleball court for Woods Creek Park (Council priority #1, 5, 10, 16, 25) Support economic development in Sonora: In partnership with a consultant and local businesses, Visit Tuolumne County and engage stakeholders to develop an inventory of vacant
properties; create business incentive program(s), evaluate ordinance modifications that support business growth
(including "use locals first" ordinance), establish a way-finding strategy for directing motorists to Parking and identify ways to support business growth and development. (Council priority #3, 21, 44, 100, 110, 111)
Code Enforcement: Code enforcement activities are critical in the City of Sonora. Through code enforcement, the City
addresses all sorts of citizen inquiries and complaints. Code enforcement helps reinforce the importance of adhering to the rules that community members live by. It is a direct service that helps citizens feel heard and demonstrates the City’s
responsiveness to issues received. Code enforcement
services center around protecting life and improving safety within the community through education, outreach and, at times, through administrative citations or less often, fines. (Council priority #6, 12, 15, 45)
Encourage community vibrancy through special events,
activities, parades, volunteer activities, markets, Expos Facilitate the Sonora Farmers Market. Explore the possibility of growing this popular event in the City. Implement a Pilot project to close Stewart Street (with a detour on Shepherd) to allow the market to expand into this area.

City of Sonora | Budget Book FY25/26 Page 184
335
Item C.
protecting life and improving safety within the community. (Council priority #6, 12, 15, 45)
In progress. Notices to property owners regarding fire
abatement activities on their property, Abandoned
Vehicle Abatement efforts, Various resolutions of SMC
violations, trash, signage, permits, etc. A focus on
delivering results through education, direct
communication and follow up.

Continue to invest time and resources in the development of Linoberg and Stewart Streets consistent with Vision Sonora and the Linoberg Concept Report. Implement Pilot Project on Linoberg/Stewart streets consistent with direction given by City Council including—crosswalk enhancements, removal of trash cans from sidewalk on Stewart street, placement of landscape planters, signage, loading zone enhancement and closure of Stewart street on Farmers Market Saturdays.

Assist in the planning for the delivery of Gold Rush Trail, Phase I. This is a multi-use path that travels along Stockton Street from the Fairgrounds to Downtown Plaza shopping
center with an offshoot that travels through Woods Creek Park, connects with Bonanza and ends at Snell Street. Expected deliverables include Project Design documents, Environmental clearance and community outreach with property owners and those impacted by the project.

Work with businesses in Sonora to implement the Shopping Cart Ordinance.

Partner with Sonora businesses to implement the Sidewalk encroachment ordinance.

City of Sonora | Budget Book FY25/26 Page 185
336
Item C.

Community Development Department (General Fund)
Tyler Summersett
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 The FY2025/26 Community Development Department expenditure budget reflects cost increases consistent with trends seen across all City departments. These include rising medical insurance premiums, increased employee benefit rates, higher unfunded accrued liability (UAL) contributions to CalPERS, escalating utility costs, and the fiscal impacts of recently negotiated employee agreements. These increases represent the broader cost pressures affecting municipal operations and are necessary to maintain service levels and meet the City’s contractual and operational obligations.
$789,900 -$1,000
(-0.13% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
City of Sonora | Budget Book FY25/26 Page 186
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Item C.

Community Development Department (General Fund) Expenditures by Function Budgeted Expenditures by Function
Building and Planning (100%)
The Community Development budget includes an Outside Services line item that covers expenditures for departmental needs such as online permitting software, code compliance, and planning services through consultants. In FY24/25, the City hired a full-time Building Official, reducing reliance on contracted services.

This mid-year change is why the budget reflects a shift in funding from Outside Services to salaries and benefits.

Expenditures
Community Development
Building and Planning
Salaries & Benefits $328,450 $327,112 $278,000 $362,056 $370,100 $476,600 Operating Expenditures $263,912 $307,015 $532,519 $344,117 $418,800 $311,300 Internal Service Charges $1,625 $1,949 $1,310 $367 $2,000 $2,000 Total Building and Planning: $593,987 $636,076 $811,828 $706,540 $790,900 $789,900 Total Community Development: $593,987 $636,076 $811,828 $706,540 $790,900 $789,900 Total Expenditures: $593,987 $636,076 $811,828 $706,540 $790,900 $789,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 187
338
Item C.

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.
$173,000 $2,500
(1.47% vs. prior year)
Community Development Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Community Development Department (General Fund) Revenue by Fund General Fund
Licenses, Permits, &
Franchises $116,903 $164,981 $142,237 $120,000 $137,861 $146,500 $141,000 Fines, Forfeitures & Penalties $0 $0 $0 $0 $780 $1,000 $3,000 Charges for Services $350 $300 $400 $400 $21,909 $21,000 $25,000 All Other Revenue $1,252 $1,490 $1,523 $1,750 $1,242 $2,000 $4,000 Total General Fund: $118,505 $166,771 $144,160 $122,150 $161,792 $170,500 $173,000 Name FY2022
Actual
FY2023
Actual
FY2024
Actual
FY2024
Budget
FY2025
Actual
FY2025
Budget
FY2026
Budgeted
City of Sonora | Budget Book FY25/26 Page 188
339
Item C.

Farmer's Market
Tyler Summersett
Community Development Director
The City of Sonora's certified farmers market runs annually from May through October at the corner of Theall and Stewart Streets in downtown Sonora. The market was brought under City oversight in 1997, beginning as a modest operation with just seven vendors. Since then, it has grown significantly, now featuring more than 35 vendors, including local agricultural producers, artisans, and food vendors. In FY2025/26, vendor fees were modestly increased to support additional staffing needs and to help administer the market’s EBT program.

Farmer's Market Expenditures Summary
The Farmer's Market expenditures include the contracted supervisor and the costs to certify the market. $36,000 $4,000
(12.50% vs. prior year)
Farmer's Market Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
Farmer's Market Expenditures by Fund
Farmer's Market
Salaries & Benefits $8,092 $4,667 $600 $600 $6,900 $7,300 Operating Expenditures $19,546 $18,716 $18,116 $24,317 $25,100 $28,700 Total Farmer's Market: $27,638 $23,383 $18,716 $24,917 $32,000 $36,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 189
340
Item C.

Farmer's Market Revenues Summary
The Farmer's Martket revenues include the fees paid by the vendors for space in the market. $36,000 $4,000
(12.50% vs. prior year)
Farmer's Market Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
Farmer's Market Revenue by Fund
Farmer's Market
Charges for Services $28,305 $29,905 $31,790 $31,890 $32,000 $36,000 Total Farmer's Market: $28,305 $29,905 $31,790 $31,890 $32,000 $36,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 190
341
Item C.

Dragoon Gulch
Tyler Summersett
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 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.

Dragoon Gulch Expenditures Summary
Included in the Dragoon Gulch expenditures are the costs to maintain the trail. $24,900 $400
(1.63% vs. prior year)
Dragoon Gulch Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5K
$10K
$15K
$20K
$25K
$30K
Dragoon Gulch Expenditures by Fund
Dragoon Gulch Trail
Salaries & Benefits $0 $0 $700 $800 $3,500 $7,600
Operating Expenditures $11,061 $10,671 $16,965 $14,447 $21,000 $17,300 Total Dragoon Gulch Trail: $11,061 $10,671 $17,665 $15,247 $24,500 $24,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 191
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Item C.

Dragoon Gulch Revenues Summary
The revenue includes rental payments for City owned house. $24,900 $2,400
(10.67% vs. prior year)
Dragoon Gulch Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$5K
$10K
$15K
$20K
$25K
$30K
Dragoon Gulch Revenue by Fund
Dragoon Gulch Trail
Charges for Services $150 $250 $150 $0 $500 $500
Intergovernmental $11,500 $10,000 $10,000 $7,000 $10,000 $10,000 Use of Money & Property $12,000 $12,000 $12,000 $12,400 $12,000 $14,400 Total Dragoon Gulch Trail: $23,650 $22,250 $22,150 $19,400 $22,500 $24,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 192
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Item C.

Benefit Zones
Tyler Summersett
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. In FY23/24, the City contracted with the Sonora Chamber of Commerce to operate the special events.

Benefit Zones Expenditures Summary
$60,600 -$1,400
(-2.26% vs. prior year)
Benefit Zones Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$20K
$40K
$60K
$80K
City of Sonora | Budget Book FY25/26 Page 193
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Item C.

Benefit Zones Expenditures by Function
Expenditures
Benefit Zone A
Salaries & Benefits $4,623 $0 $891 $0 $0 $0
Operating Expenditures $10,769 $7,708 $26,470 $26,000 $26,000 $30,300 Total Benefit Zone A: $15,392 $7,708 $27,361 $26,000 $26,000 $30,300 Benefit Zone B
Salaries & Benefits $100 $0 $891 $0 $0 $0
Operating Expenditures $8,818 $7,289 $36,086 $36,000 $36,000 $30,300 Total Benefit Zone B: $8,918 $7,289 $36,977 $36,000 $36,000 $30,300 Total Expenditures: $24,310 $14,997 $64,338 $62,000 $62,000 $60,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 194
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Item C.

Benefit Zones Revenues Summary
$37,300 -$600
(-1.58% vs. prior year)
Benefit Zones Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$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 $16,150 $15,769 $15,325 $14,450 $15,900 $15,700 Benefit Zone B $20,600 $21,625 $22,025 $22,125 $22,000 $21,600 Total Benefit Zone Revenues: $36,750 $37,394 $37,350 $36,575 $37,900 $37,300 Total Licenses, Permits, & Franchises: $36,750 $37,394 $37,350 $36,575 $37,900 $37,300 Total Revenue Source: $36,750 $37,394 $37,350 $36,575 $37,900 $37,300 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 195
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Item C.

Per Capita Grant
Tyler Summersett
Community Development Director
The Per Capita Grant Program supports the goal of maintaining a high quality of life for California’s growing population by investing in parks and recreational infrastructure. The program provides funding for the acquisition, development, and improvement of neighborhood, community, and regional parks and recreational facilities in both urban and rural areas.

The City of Sonora is utilizing its allocation from this grant program to enhance Woods Creek Park by installing a new pickleball court. This project promotes active recreation, supports community wellness, and responds to increasing public interest in accessible, multi-generational outdoor amenities. The improvement reflects the City’s commitment to reinvesting in local parks and creating inclusive, high-quality recreational spaces for residents and visitors alike. Funding was approved in FY24/25, and is encumbered for FY25/26.

The project improvements will be delivered in the next fiscal year.

Per Capita Grant Expenditures Summary
$0 -$203,000
(-100.00% vs. prior year)
Per Capita Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
City of Sonora | Budget Book FY25/26 Page 196
347
Item C.

Per Capita Grant Expenditures by Fund
CDD Per Capita Grant
Operating Expenditures $0 $952 $8,376 $18,092 $203,000 $0 Total CDD Per Capita Grant: $0 $952 $8,376 $18,092 $203,000 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 197
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Item C.

Per Capita Grant Revenues Summary
$0 -$178,000
(-100.00% vs. prior year)
Per Capita Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Per Capiata Grant Revenue by Fund
CDD Per Capita Grant
Intergovernmental $0 $0 $0 $0 $178,000 $0
Total CDD Per Capita Grant: $0 $0 $0 $0 $178,000 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 198
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Item C.

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.

FY2025/26 Budget - Department Description
The Sonora Police Department (SPD) is unwavering in its commitment to serving the City of Sonora with the highest levels of professionalism, integrity, and accountability. Our team's dedication is a testament to our mission of fostering a safe environment where residents, businesses, and visitors can thrive.

Personnel & Structure:

Total Employees: 25
Sworn Officers: 14
Support Staff: 11 (including Dispatch, Records, Homeless Outreach Coordinator, Reserves, and Community Service Officers)
Leadership: Chief of Police, Lieutenant, 2 Sergeants, 2 Corporals Divisions: Patrol, Investigations, Dispatch/Communications, Records Core Responsibilities:
24/7 emergency and non-emergency response
Criminal investigations
City of Sonora | Budget Book FY25/26 Page 199
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Item C.

Professional Development and Field Training
Community outreach & engagement programs
Traffic and DUI enforcement
Parking Enforcement and Vehicle Abatement
Animal Control
Special Event Safety
Fleet Management
School safety partnerships
Coordination with regional and state agencies
Programs and Services:

Police Canine - (Patrol, Detection and Apprehension)
Homeless Outreach Support Team (HOST)
Employee Wellness Program
Community Service Volunteers
Police Explorers
Autism Safety Alert Program
Public Safety Video Surveillance Program
Neighborhood Watch
Police Department Staffing
Fiscal Year 2025/26 Staffing remains the same as last year.

City of Sonora | Budget Book FY25/26 Page 200
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Item C.

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 Services 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.
$6,831,250 $118,650
(1.77% vs. prior year)
Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
City of Sonora | Budget Book FY25/26 Page 201
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Item C.

Police Department Expenditures by Fund
2024 Expenditures by Fund
General Fund (76.4%)
Measure I (20.8%)
SLESF - COPS (2.9%)
General Fund
Salaries & Benefits $3,155,118 $3,266,243 $3,444,795 $4,038,718 $4,217,700 $4,580,900 Operating Expenditures $535,984 $612,040 $655,584 $686,724 $823,900 $619,350 Internal Service Charges $19,400 $11,066 $13,427 $12,241 $16,000 $16,000 Total General Fund: $3,710,502 $3,889,349 $4,113,807 $4,737,683 $5,057,600 $5,216,250 Measure I
Transfer Out $1,300,000 $1,300,000 $1,500,000 $1,480,000 $1,480,000 $1,420,000 Total Measure I: $1,300,000 $1,300,000 $1,500,000 $1,480,000 $1,480,000 $1,420,000

SLESF - COPS
Transfer Out $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Total SLESF - COPS: $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Total: $5,135,502 $5,364,349 $5,788,807 $6,392,683 $6,712,600 $6,831,250 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 202
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Item C.

Police Department Revenues Summary
$3,269,200 -$180,500
(-5.23% vs. prior year)
Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
City of Sonora | Budget Book FY25/26 Page 203
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Item C.

Police Department Revenue by Fund
2026 Revenue by Fund
General Fund (55.2%)
Measure I (39.1%)
SLESF - COPS (5.7%)
General Fund
Tax Related Revenue $33,855 $33,198 $31,795 $32,095 $33,200 $31,200 Fines, Forfeitures & Penalties $25,699 $32,489 $23,406 $14,896 $23,200 $20,200 Charges for Services $44,214 $32,066 $22,198 $22,912 $29,000 $27,500 Intergovernmental $27,695 $127,063 $13,454 $78,182 $155,000 $81,500 All Other Revenue $15,747 $3,626 $8,526 $32,961 $17,000 $27,000 Transfer In $1,430,719 $1,475,000 $1,677,000 $1,657,000 $1,657,000 $1,617,000 Total General Fund: $1,577,929 $1,703,442 $1,776,378 $1,838,046 $1,914,400 $1,804,400 Measure I
Tax Related Revenue $1,408,245 $1,389,704 $1,376,615 $1,283,705 $1,314,300 $1,249,000 Use of Money & Property $3,080 $20,398 $43,890 $44,417 $36,000 $30,800 Total Measure I: $1,411,325 $1,410,102 $1,420,505 $1,328,122 $1,350,300 $1,279,800

SLESF - COPS
Intergovernmental $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Total SLESF - COPS: $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Total: $3,150,539 $3,278,815 $3,383,042 $3,344,886 $3,449,700 $3,269,200 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 204
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Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Continue to enhance the hiring process: Successfully
completed a recruitment video and have had great success in hiring personnel. We are in the process of developing a wellness program facility, that will assist in employee retention.

We will continue to provide an atmosphere and culture that minimizes turnover and identify special programs to expand career-enhancing opportunities within the agency. (Council priority #32, 51, 60, 75, 77)
Continue to strengthen the employee development program:

Our goal was to maintain a 100% achievement on POST
continued professional training standards and increase
opportunities for in-service training for all staff. We fell short on this goal due to critical staffing levels. We are working diligently to get to our 100% goal. (Council priority #77, 121) New police facility project: We continue to explore funding sources and opportunities to drive momentum into subsequent phases of this project. We have had several discussions with our local state representatives regarding our facility needs.

The Vanir Needs Assessment and Conceptual Design were
completed and presented to the Council. We will continue to look for funding opportunities to support this project. (Council priority #25, 28, 74, 80)
Complete evidence and property room relocation and upgrade:

Completed project. Added a camera to the booking area,
which meets the suggestions provided by the 2024 POST
Management study. Have utilized a prior storage location in garage, which allows for better air flow, security, and workable space. Completed the necessary upgrades to include shelving, air flow equipment, airtight containers, and lockable storage systems. Completed an inventory and audit of our Property and Evidence room, and are in compliance with CA
laws/regulations. This project also allowed us to renovate the previous property holding area and to establish an interview room. Council priority #73, 76, 119)
Enhance information technology security: Stabilized equipment and hardware to resist threats by installing a new firewall. New surveillance cameras have been installed in the property room and the interview room, and 3 exterior cameras were
upgraded. Multifactor authentication was installed on desktop computers. The server rack was upgraded for stability and physical security; computers were upgraded/updated. The first phase of the Public Safety Video Surveillance project is complete. We also updated the 911 server to a virtual server, enabling rapid SOS and improved caller ID. Citizen Rims, our interactive public access platform, also received an upgrade. (Council priority #73, 76, 119)
Private video surveillance registration program: We have completed the majority of this project and will complete it by the end of the calendar year. We have updated our Citizen Rims component and are in the process of updating our
website to integrate with program pamphlets via QR code. (Council priority #73, 76)
Improve radio communications: Installed new batteries at our tower site. Channel two for our radio systems has been
updated and is working successfully. We have installed a new server in our dispatch system, which has greatly improved radio communication with officers in the field. The outdated dispatch consoles have been replaced with modern
FY2025/26 Goals:

Enhance Employee Retention and Staff Professional
Development: We will do this by continuing to introduce innovative technology, promoting a positive work environment, strengthening our leadership, and offering professional training opportunities well beyond state mandates. (Council priority #80)
Ongoing - Police Facility Project: Guided by the Vanir Needs Assessment report, we will seek to identify land availability and funding sources. We will continue to engage with state and congressional representatives and engage with local
community members to gain support and advocacy for the
project. (Council priority #80)
Enhance and Expand Public Safety Surveillance and ALPR
System: There are currently two Automated License Plate Recognition (ALPR) systems and two Public Safety
Surveillance Cameras. These systems, aimed at crime
deterrence and investigation, have proved extremely useful in crime investigation and case resolution, including retail larcenies, vehicle theft, and violent crimes. They have enhanced collaboration with other local law enforcement agencies, multiplying our collective effort for community safety.

However, we are limited by the number of devices currently deployed. Local retailers support the expansion of this program and have offered to provide access to power and internet connectivity, if needed. Visible public safety surveillance cameras provide reassurance and a greater
sense of safety for the community. (Council Priority # 73) Sonora Police Department Security Camera Registration
Program: This goal has been carried over from previous
cycles, and progress has been slowed due to staffing
shortages and priority tasks. We will introduce this program once we update our web page and assign links and QR codes to enhance community participation. This project will create another opportunity for the community to work directly with police to solve and deter crimes. The voluntary program allows residents and businesses to register their video surveillance systems with the Police Department. Doing so will enhance investigative efforts and provide an efficient process for quickly identifying potential video evidence. (Council Priority# 73) Implement Off-Highway Vehicle (OHV) Program: An OHV was purchased during the FY2024/2025 cycle. Program
implementation will include establishing a comprehensive policy and procedure manual and staff training. The OHV Program will enhance response and rescue efforts to the Dragoon Trail and other rough-terrain locations. The OHV will also provide an essential tool for encampment management in hard-to-reach areas. It will provide safe access for officers and further our proactive approach to mitigate fire dangers and other health and safety risks associated with unsheltered living. (Council Priority # 14, 62m 73, and 77)
School Resource Officer: We will explore opportunities to reintroduce a School Resource Officer (SRO) into local
schools. An SRO program will enhance school safety and
incident response, build trust and positive relationships, provide youth mentorships, strengthen school and community collaboration, and foster a safer and more supportive
educational environment. (Council Priority # 75 and 77) City of Sonora | Budget Book FY25/26 Page 205
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Item C.
accessories, allowing for a better workspace. We have
completed the portable radio equipment upgrades.(Council priority #73, 76)
Evaluate City Parking Enforcement Needs and Responses:

Our goal was to work with City Administration, Public Works, Fire, and the Parking and Traffic Commission to identify appropriate enforcement practices. We have created a
process for our CSOs that will allow better information sharing between our staff and other city departments. Our CSO has been documenting areas in the City that have significant traffic or parking issues. Reports are periodically generated and shared with the City departments for review. (Council Priority # 66)
Expand our Public Information Officer (PIO) Capabilities:

Historically, our PIO is one of just a few sworn officers who respond to emergencies and critical incidents at any given time. We have identified staffing resources to support this goal through a full-time Community Service Officer position. The new CSO has already attended the initial training needed to perform PIO functions and will be fully engaged by the end of this budget cycle. (Council Priority # 75, 120, 123, 124 and 125)
Complete Officer Wellness Center: A location has been
secured are in the process of purchasing equipment and
furnishings to support a functional wellness center. When officers and staff have access to mental and physical fitness programs, they are more focused, alert, and emotionally balanced on the job. Wellness programs enhance
departments' appeal to potential recruits and aid in retaining experienced staff. Wellness centers have been shown to
decrease absenteeism and injuries while promoting higher morale, which results in more proactive policing practices. (Council Priority # 77)
Evaluate Costs and Resources to Create a Mobile
Communications and Command Center: SPD has a "ToyHauler" trailer that was temporarily converted into a communications center during the dispatch center upgrade.

Building off of that concept, we will explore the feasibility of upfitting this unit for rapid deployment needs. Mobile Communications/Command Centers serve as hubs during
large-scale events and disasters, providing a mobile
centralized location for coordination and support. (Council Priority # 63 and 70)
Evaluate City Parking Enforcement Needs and Responses: An increase in parking complaints in residential areas drives the need to evaluate current ordinances and resources to address the issue. Our goal is to continue working with City
Administration, Public Works, Fire, and the Parking and Traffic Commission to identify appropriate enforcement practices. (Council Priority # 66)
Expand our Public Information Officer (PIO) Capabilities:

Carried over from the previous cycle, this project in ongoing.

Progress was slowed due to staffing shortages, limited training opportunities, and priority commitments. We have identified staffing resources to support this goal through a full-time Community Service Officer position. The CSO has already attended the initial training needed to perform PIO functions and will be fully engaged by the end of this budget cycle. (CityGate Priority # 75, 120, 123, 124 and 125)
City of Sonora | Budget Book FY25/26 Page 206
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Item C.

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 The FY2025/26 Police Department expenditure budget reflects cost increases consistent with trends seen across all City departments. These include rising medical insurance premiums, increased employee benefit rates, higher unfunded accrued liability (UAL) contributions to CalPERS, escalating utility costs, and the fiscal impacts of recently negotiated employee agreements. These increases represent the broader cost pressures affecting municipal operations and are necessary to maintain service levels and meet the City’s contractual and operational obligations.
$5,216,250 $158,650
(3.14% vs. prior year)
Police Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
City of Sonora | Budget Book FY25/26 Page 207
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Item C.

Police Department Operations (General Fund) Expenditures by Expense Type Budgeted Expenditures by Expense Type
Salaries & Benefits (87.8%)
Operating Expenditures (11.9%)
Internal Service Charges (0.3%)
The Police Department budget includes an Outside Services line item that includes expenditures for the body-worn camera and taser contract, costs for the maintenance of the K-9 officer, and other departmental services.

Expense Objects
Salaries & Benefits
Salaries, Regular $1,392,579 $1,435,769 $1,526,260 $1,815,556 $1,896,200 $2,150,600 Overtime $219,037 $290,626 $270,059 $260,442 $256,700 $244,400 Relief/Reserve $97,867 $119,158 $165,221 $176,271 $179,000 $179,000 Holiday $53,094 $53,868 $57,640 $60,037 $60,100 $60,200 Uniform Allowance $20,800 $21,713 $22,428 $18,323 $23,500 $24,000 Hiring Incentives $0 $0 $33,000 $47,500 $50,000 $50,000 CalPERS $678,538 $705,439 $651,249 $848,753 $867,600 $964,800 F.I.C.A. $143,331 $141,272 $152,491 $181,516 $188,200 $190,300 Health & Medical Insurance $409,539 $338,193 $354,664 $379,588 $435,800 $493,800 Workers Compensation $95,293 $120,504 $134,100 $148,913 $149,900 $160,100 Unemployment Insurance $0 $0 $989 $5,389 $5,500 $5,000
Other Employee Benefits $1,671 $3,925 $27,407 $2,615 $4,500 $4,500 Travel and Trainings $30,287 $26,659 $29,816 $22,846 $28,400 $23,600 Post Reimbursable Training $11,692 $4,302 $15,805 $15,300 $15,300 $18,300 Dues, Memberships & Publications $1,390 $4,815 $3,048 $4,124 $5,000 $5,100 Employee Wellness Program $0 $0 $618 $51,545 $52,000 $7,200 Total Salaries & Benefits: $3,155,118 $3,266,243 $3,444,795 $4,038,718 $4,217,700 $4,580,900 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 208
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Item C.

Operating Expenditures
Supplies $9,763 $11,279 $10,138 $9,156 $10,000 $10,000
Safety Supplies $21,398 $35,415 $19,587 $30,100 $35,200 $25,500 Equipment Non Capital $8,799 $1,383 $10,948 $4,215 $9,000 $6,500 Postage and Shipping $1,263 $1,227 $987 $1,742 $1,800 $1,300 Printing and Forms $1,657 $1,745 $3,275 $1,094 $2,500 $2,900 Signage $494 $0 $295 $800 $800 $800
Rental Equipment $24,062 $24,355 $24,210 $22,090 $24,300 $26,300 Computer Equipment $21,328 $23,545 $17,487 $11,765 $24,700 $23,500 Software Maintenance $0 $0 $2,999 $2,603 $3,000 $3,000
Communications $6,989 $6,189 $7,925 $11,842 $14,700 $19,400 Water and Waste $1,982 $1,691 $2,181 $3,260 $4,500 $4,900 Power and Propane $11,008 $12,668 $14,845 $14,635 $15,500 $16,800 Transportation Fuel $40,978 $37,848 $46,899 $55,515 $57,000 $62,000 Internet $16,799 $20,456 $27,042 $25,124 $26,000 $23,800 Outside Services $32,391 $69,237 $52,374 $57,600 $76,000 $64,400 Information Tech Services $25,506 $19,569 $27,657 $26,275 $30,000 $36,800 Pre Employment $17,596 $24,717 $59,683 $26,500 $23,500 $14,600 County Services $3,867 $4,106 $4,634 $4,200 $4,200 $6,000 Community Education $6,900 $0 $350 $3,185 $7,000 $7,000 General Liability Insurance $65,349 $77,501 $92,900 $120,800 $120,800 $135,700 Public Notices $536 $0 $864 $198 $1,000 $850
Capital Asset $19,507 $0 $133,662 $11,177 $12,000 $0
Building Equip Maint & Repair $2,356 $5,457 $3,280 $11,418 $12,500 $11,000 Buidling Maint and Repair $6,602 $10,889 $8,138 $7,280 $8,000 $9,200 Equipment Maintenance $16,377 $27,377 $67,949 $44,277 $45,000 $25,000 Radio Maintenance $15,166 $10,530 $8,593 $12,173 $12,500 $11,600 Facility Enhancement $0 $1,874 $1,491 $2,495 $8,900 $9,500 Capital Asset: Vehicles $157,311 $182,982 $1,260 $142,002 $210,500 $38,000 Interest Expense $0 $0 $3,931 $23,203 $23,000 $23,000
Total Operating Expenditures: $535,984 $612,040 $655,584 $686,724 $823,900 $619,350 Internal Service Charges
Self-Insured Dental $19,400 $11,066 $13,427 $12,241 $16,000 $16,000 Total Internal Service Charges: $19,400 $11,066 $13,427 $12,241 $16,000 $16,000 Total Expense Objects: $3,710,502 $3,889,349 $4,113,807 $4,737,683 $5,057,600 $5,216,250 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 209
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Item C.

Police Department Operations (General Fund) Revenues Summary $1,804,400 -$110,000
(-5.75% vs. prior year)
Police Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Police Department Operations (General Fund) Revenue by Fund General Fund
Prop 172 - Public Safety $33,855 $33,198 $31,795 $32,095 $33,200 $31,200 Fingerprint Services $5,631 $3,755 $4,193 $2,792 $5,000 $4,500 Police Department Services $38,583 $28,311 $18,005 $20,120 $24,000 $23,000 Credit Card Fees $1,265 $1,070 $1,020 $861 $1,000 $1,000 Vehicle Code Fines $215 $0 $0 $0 $0 $0
Parking Ordinance Fines $4,723 $4,562 $3,075 $4,514 $4,000 $4,000 Court Fines $17,499 $23,572 $16,508 $6,834 $15,000 $12,000 Parking Tickets $3,242 $4,355 $3,823 $3,548 $4,200 $4,200 Booking Fees $20 $0 $0 $0 $0 $0
Grants/Donations $27,695 $127,063 $13,454 $78,182 $155,000 $81,500 State Mandated Costs $0 $36 $0 $0 $0 $0
Post Training Reimbursement $14,482 $2,520 $7,506 $32,100 $16,000 $26,000 Transfers In $1,430,719 $1,475,000 $1,677,000 $1,657,000 $1,657,000 $1,617,000 Total General Fund: $1,577,929 $1,703,442 $1,776,378 $1,838,046 $1,914,400 $1,804,400 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 210
361
Item C.

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 one-half percent (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 sixty percent (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
$1,420,000 -$60,000
(-4.05% vs. prior year)
Measure I: Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
$1.75M
City of Sonora | Budget Book FY25/26 Page 211
362
Item C.

Measure I: Police Department Expenditures by Fund
Measure I
Transfer Out $1,300,000 $1,300,000 $1,500,000 $1,480,000 $1,480,000 $1,420,000 Total Measure I: $1,300,000 $1,300,000 $1,500,000 $1,480,000 $1,480,000 $1,420,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted Measure I: Police Department Revenues Summary
$1,279,800 -$70,500
(-5.22% vs. prior year)
Measure I: Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
Measure I: Police Department Revenue by Fund
Measure I
Tax Related Revenue $1,408,245 $1,389,704 $1,376,615 $1,283,705 $1,314,300 $1,249,000 Use of Money & Property $3,080 $20,398 $43,890 $44,417 $36,000 $30,800 Total Measure I: $1,411,325 $1,410,102 $1,420,505 $1,328,122 $1,350,300 $1,279,800 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 212
363
Item C.

Supplemental Law Enforcement Services Fund
Turu VanderWiel
Chief of Police
The Citizens’ Option for Public Safety (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 $195,000 $20,000
(11.43% vs. prior year)
Supplemental Law Enforcement Services Fund Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
Supplemental Law Enforcement Services Expenditures by Fund

SLESF - COPS
Transfer Out $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Total SLESF - COPS: $125,000 $175,000 $175,000 $175,000 $175,000 $195,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 213
364
Item C.

Supplemental Law Enforcement Services Revenues Summary
$185,000 $0
(0.00% vs. prior year)
Supplemental Law Enforcement Services Fund Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Supplemental Law Enforcement Services Revenue by Fund

SLESF - COPS
Intergovernmental $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Total SLESF - COPS: $161,285 $165,271 $186,159 $178,718 $185,000 $185,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 214
365
Item C.

Fire Department
Gary Carlson
Interim Fire Chief
Sonora Fire Department – Department Overview
The Sonora Fire Department proudly serves the City of Sonora by providing emergency response, public education, and community engagement. Our firefighters are more than first responders—they are trusted community partners, educators, and protectors who put their lives on the line to safeguard our city from fire, medical, and other emergencies.

Operating in a wildland-urban interface, Sonora faces a heightened risk of fire due to its dense vegetation and steep terrain. In this high-risk environment, the Fire Department delivers all-risk, all-hazard emergency services to both the City of Sonora and surrounding areas of Tuolumne County. Our top priority is protecting lives, property, and the environment during any emergency incident.

Sonora firefighters respond to approximately 2,000 emergency calls each year. These include structure and wildland fires, medical emergencies, vehicle accidents, hazardous materials incidents, and a wide range of public assistance calls. Despite the inherent risks of the job, our personnel consistently demonstrate professionalism, courage, and selfless dedication in service to the community.

In addition to emergency response, our firefighters are active participants in community life. They attend public events, conduct fire safety inspections, and assist during natural disasters. The department also plays a key role in public education, offering fire prevention programs in schools, community centers, and other public venues. Through hands-on demonstrations and safety talks, firefighters teach vital life-saving skills such as fire extinguisher use, evacuation planning, and emergency preparedness.

The Sonora Fire Department operates out of a centrally located station at 201 South Shepherd Street. The department is staffed with seven full-time personnel, a Fire Chief, three Fire Captains and three Fire Engineers, as well as supported by a dedicated team of intern firefighters, volunteers, part-time personnel, and off-duty staff when available. For larger emergencies, the department works in close coordination with regional and county fire agencies to provide an effective response.

As the challenges facing the fire service continue to grow, it is essential that our community supports the department through ongoing investment in training, staffing, and resources. By working together, we can ensure that Sonora Fire remains ready, resilient, and responsive—protecting lives and property while strengthening the safety and well-being of our entire community.

City of Sonora | Budget Book FY25/26 Page 215
366
Item C.

Fire Department Staffing
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. $2,779,500 $40,000
(1.46% vs. prior year)
Fire Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of Sonora | Budget Book FY25/26 Page 216
367
Item C.

Fire Department Expenditures by Fund
2024 Expenditures by Fund
General Fund (75.3%)
Measure I (21.6%)
Code 5 Fire Dept Reimbursement (3.1%)
Rural Capacity Grant (VFA) (0.05%)
General Fund
Salaries & Benefits $1,353,615 $1,436,775 $1,496,386 $1,603,717 $1,676,800 $1,753,500 Operating Expenditures $161,296 $167,459 $235,247 $267,049 $297,200 $334,350 Internal Service Charges $7,901 $5,390 $3,796 $3,416 $5,000 $5,000 Total General Fund: $1,522,812 $1,609,624 $1,735,428 $1,874,182 $1,979,000 $2,092,850 Code 5 Fire Dept Reimbursement
Salaries & Benefits $39,013 $55,994 $47,906 $45,150 $70,000 $71,650 Operating Expenditures $166 $9,670 $45,056 $4,374 $5,500 $13,700 Transfer Out $58,450 $0 $86,000 $0 $20,000 $0
Total Code 5 Fire Dept Reimbursement: $97,629 $65,664 $178,961 $49,524 $95,500 $85,350 Measure I
Transfer Out $500,000 $550,000 $600,000 $625,000 $625,000 $600,000 Total Measure I: $500,000 $550,000 $600,000 $625,000 $625,000 $600,000 Rural Capacity Grant (VFA)
Salaries & Benefits $0 $1,886 $0 $0 $0 $0
Operating Expenditures $35,747 $23,424 $187,982 $5,510 $40,000 $1,300 Total Rural Capacity Grant (VFA): $35,747 $25,310 $187,982 $5,510 $40,000 $1,300 Total: $2,156,188 $2,250,598 $2,702,371 $2,554,216 $2,739,500 $2,779,500 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 217
368
Item C.

Fire Department Revenues Summary
$1,208,700 -$60,700
(-4.78% vs. prior year)
Fire Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
City of Sonora | Budget Book FY25/26 Page 218
369
Item C.

Fire Department Revenue by Fund
2024 Revenue by Fund
Measure I (43.9%) General Fund (52%)
Code 5 Fire Dept Reimbursement (4.1%)
General Fund
Charges for Services $24,079 $35,519 $29,054 $29,935 $31,000 $27,000 Intergovernmental $1,000 $0 $0 $0 $1,000 $1,000
All Other Revenue $35 $55 $85 $105 $200 $200
Transfer In $500,000 $550,000 $600,000 $625,000 $625,000 $600,000 Total General Fund: $525,114 $585,574 $629,139 $655,040 $657,200 $628,200 Code 5 Fire Dept Reimbursement
All Other Revenue $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Total Code 5 Fire Dept Reimbursement: $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Measure I
Tax Related Revenue $586,767 $579,044 $573,590 $534,877 $549,300 $520,400 Use of Money & Property $1,058 $7,200 $15,611 $15,856 $12,900 $10,100 Total Measure I: $587,825 $586,244 $589,201 $550,733 $562,200 $530,500 Rural Capacity Grant (VFA)
Intergovernmental $19,893 $10,000 $207,035 $0 $0 $0
Transfer In $58,450 $0 $0 $0 $0 $0
Total Rural Capacity Grant (VFA): $78,343 $10,000 $207,035 $0 $0 $0 Total: $1,253,685 $1,215,507 $1,512,251 $1,243,742 $1,269,400 $1,208,700 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 219
370
Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Chicken Ranch Fire: Did not receive direction to move forward with LAFCO application. Tribe requested to withdraw from the contract to ensure hiring of personnel when fire station is completed. (Council priority #68)
Continue to Strengthen the Employee Development
Program: Encourage personal development and training
opportunities. (Council priority #51, 60, 67)
Personal completed development-training to enhance
their knowledge, skills and abilities.

Replace U751 with a new utility response vehicle: Implement the annual fleet replacement program. (Council priority #30, 70)
Replacement of U751 has been moved to FY25/26 after
new fire chief has been selected.

Develop and implement a digital fire prevention inspection program: (Council priority #45, 62, 108)
Partial completion of the digital format to complete
inspections in the field (paperless).

Facility enhancements: Repair or replace roof, patch parking lot asphalt, purchase and install new door locks, paint the exterior of fire station, replace garage doors and openers. (Council priority #26, 52)
One new door lock has been purchased and installed.

Funding will be determined for FY25/26
Technology improvements: Purchase equipment for
Emergency Operations Center (EOC) operations. Research
available grants as a potential funding source. (Council priority #45, 62, 63, 108, 120)
EOP is in the process of being updated, waiting until
complete to review and order necessary equipment.

Complete Community Development Block Grant
(CDBG): Completed purchase of fire equipment through grant. (Council priority #30)
All purchases of the CDBG grant have been completed.

Additional Programs: Research additional services and
programs to enhance capabilities for the community. (Council priority #69)
Research on going to provide upgrade EMS services.

Continue succession planning and mentoring: (Council priority #59)
Ongoing internal training with future leaders of the
department have been successful and show prospects
for the upcoming Fire Chief recruitment.

Increase staffing levels: Apply for Assistance to Fire Fighter Grant (AFG) and Staffing for Adequate Fire and Emergency Response (SAFER) grants to increase staffing level for
operations, fire prevention and office/clerical. Increased staffing will assist in suppression and mitigation efforts. (Council priority #67, 69)
Completed grant applications for 6 Firefighters, 3
inspectors and a full time office staff member. No
awards were granted at this time.

FY2025/26 Goals:

Identify, Hire, and onboard a New Fire Chief: This recruitment is a critical leadership transition and represents an opportunity to bring in a forward-thinking, experienced individual who can guide the department through its next phase of growth,
modernization, and community service. The Fire Chief will play a key role in strategic planning, operational readiness, fire prevention efforts, mutual aid coordination, and staff
development. (Council priority #59, 60)
Fill two vacant Fire Intern positions:

During FY2025/26, the Fire Department will focus on recruiting and filling two vacant Fire Intern positions as part of its broader strategy to strengthen staffing, support succession planning, and invest in workforce development. The Fire Intern Program plays a critical role in the department by providing hands-on training and experience to individuals preparing for careers in the fire service. Interns assist with a wide range of nonhazardous duties including equipment maintenance, community risk reduction activities, and support during emergency incidents. Their involvement not only enhances day-to-day operations but also fosters a pipeline of skilled, trained, and mission-aligned future firefighters. (Council priorities #67)
Increase the number of defensible space inspections: Will prioritize efforts to increase the number of defensible space inspections. This initiative is part of the City’s ongoing commitment to wildfire risk reduction, public safety, and community resilience. These inspections help residents
identify and address fire hazards around homes and
structures, such as overgrown brush, flammable landscaping, and improper storage of combustibles. (Council priority #62, 63)
Enhance community outreach programs: Will focus on
enhancing community outreach efforts to strengthen public engagement, build trust, and improve fire and life safety awareness throughout the City of Sonora. Effective outreach is a cornerstone of modern fire service, helping to connect the department with the community it serves and ensuring
residents are informed, prepared, and empowered. (Council priority #120, 121)
Improve and enhance standards of coverage and response
capabilities: Improve and enhance its standards of coverage and emergency response capabilities to better meet the needs of the community and adapt to evolving public safety
demands. Standards of coverage refer to the department’s ability to deploy resources, personnel, equipment, and
apparatus, in a manner that ensures timely, effective, and consistent emergency response across all areas of the City. (Council priority #62, 67)
Fire Facility Modernization Project:

The Department will actively pursue opportunities to research and secure facility grants to enhance, modernize, or replace fire station infrastructure, ensuring improved service delivery and readiness.

Intern Program:

The Department will expand its internship program and
research partnerships with Columbia Community College’s Fire Technology Program.

City of Sonora | Budget Book FY25/26 Page 220
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Item C.

Fire Department Operations (General Fund)
Gary Carlson
Interim 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 The FY2025/26 Fire Department expenditure budget reflects cost increases consistent with trends seen across all City departments. These include rising medical insurance premiums, increased employee benefit rates, higher unfunded accrued liability (UAL) contributions to CalPERS, and escalating utility costs. These increases represent the broader cost pressures affecting municipal operations and are necessary to maintain service levels and meet the City’s contractual and operational obligations. $2,092,850 $113,850
(5.75% vs. prior year)
Fire Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Sonora | Budget Book FY25/26 Page 221
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Item C.

Fire Department Operations (General Fund) Expenditures by Expense Type Budgeted Expenditures by Expense Type
Salaries & Benefits (83.8%)
Operating Expenditures (16%)
Internal Service Charges (0.2%)
Expense Objects
Salaries & Benefits
Salaries, Regular $561,930 $668,230 $690,172 $688,472 $706,600 $716,600 Overtime $118,004 $76,356 $111,510 $138,522 $139,400 $121,700 Relief/Reserve $56,207 $22,055 $30,299 $26,181 $37,200 $35,000 Holiday $27,564 $33,771 $35,230 $35,074 $35,100 $36,600 Uniform Allowance $9,284 $10,492 $9,395 $9,022 $11,000 $11,000 Intern Fire $16,207 $15,343 $13,400 $19,560 $26,500 $26,500 CalPERS $250,415 $293,846 $284,981 $343,907 $351,400 $411,600 F.I.C.A. $59,333 $60,675 $64,753 $59,808 $62,900 $62,100 Health & Medical Insurance $172,461 $178,027 $166,891 $184,272 $205,200 $224,600 Workers Compensation $73,562 $72,283 $86,802 $93,300 $93,300 $99,600 Unemployment Insurance $79 $0 $0 $0 $0 $0
Other Employee Benefits $1,085 $1,407 $1,454 $1,122 $1,200 $1,200 Travel and Trainings $5,070 $2,637 $273 $4,077 $5,000 $5,000 Dues, Memberships & Publications $2,414 $1,653 $1,227 $400 $2,000 $2,000 Total Salaries & Benefits: $1,353,615 $1,436,775 $1,496,386 $1,603,717 $1,676,800 $1,753,500 Operating Expenditures
Supplies $2,356 $4,219 $5,197 $3,586 $4,000 $4,000
Safety Supplies $2,818 $2,524 $1,233 $4,235 $5,000 $5,000 Equipment Non Capital $10,553 $926 $5,737 $4,106 $9,100 $5,000 Postage and Shipping $633 $726 $589 $538 $1,500 $1,000
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 222
373
Item C.

Printing and Forms $280 $924 $772 $0 $500 $500
Rental Equipment $3,952 $6,553 $6,348 $5,862 $6,000 $6,200 Computer Equipment $705 $1,828 $492 $0 $0 $0
Communications $1,552 $1,621 $1,707 $1,921 $2,000 $2,500 Water and Waste $3,833 $2,810 $4,049 $4,321 $5,000 $5,000 Power and Propane $11,869 $15,551 $14,635 $15,955 $18,300 $17,000 Transportation Fuel $20,122 $19,493 $18,548 $18,674 $22,000 $22,000 Internet $1,519 $1,574 $1,763 $1,757 $2,000 $2,250
Outside Services $1,050 $3,040 $1,711 $2,000 $2,000 $2,000 Information Tech Services $0 $0 $1,774 $878 $2,000 $2,000 Pre Employment $5,640 $2,439 $5,155 $13,362 $13,700 $35,000 General Liability Insurance $66,183 $77,000 $91,800 $117,682 $117,700 $131,900 Public Notices $396 $0 $113 $0 $200 $0
Building Equip Maint & Repair $2,802 $3,767 $23,760 $11,147 $11,200 $3,000 Buidling Maint and Repair $2,703 $2,836 $2,707 $1,757 $3,500 $3,500 Equipment Maintenance $19,086 $17,061 $45,741 $58,155 $60,000 $75,000 Radio Maintenance $230 $570 $84 $500 $1,000 $1,000
Facility Enhancement $3,014 $1,999 $1,333 $613 $2,000 $2,000 Hydrant Maintenance $0 $0 $0 $0 $500 $500
Capital Asset: Vehicles $0 $0 $0 $0 $8,000 $8,000
Total Operating Expenditures: $161,296 $167,459 $235,247 $267,049 $297,200 $334,350 Internal Service Charges
Self-Insured Dental $7,901 $5,390 $3,796 $3,416 $5,000 $5,000 Total Internal Service Charges: $7,901 $5,390 $3,796 $3,416 $5,000 $5,000 Total Expense Objects: $1,522,812 $1,609,624 $1,735,428 $1,874,182 $1,979,000 $2,092,850 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 223
374
Item C.

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. $628,200 -$29,000
(-4.41% vs. prior year)
Fire Department Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Fire Department Operations (General Fund) Revenue by Fund General Fund
Fire Department Services $22,282.00 $33,360.00 $28,269.00 $26,296.00 $31,000.00 $27,000.00 Credit Card Fees $35.00 $55.00 $85.00 $105.00 $200.00 $200.00 Grants/Donations $1,000.00 $0.00 $0.00 $0.00 $1,000.00 $1,000.00 Transfers In $500,000.00 $550,000.00 $600,000.00 $625,000.00 $625,000.00 $600,000.00 Chicken Ranch Fire Services $1,797.00 $2,159.00 $785.43 $3,639.00 $0.00 $0.00 Total General Fund: $525,114.00 $585,574.00 $629,139.43 $655,040.00 $657,200.00 $628,200.00 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 224
375
Item C.

Measure I: Fire Department
Gary Carlson
Interim 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 one-half percent (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 twenty-five percent (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 -$25,000
(-4.00% vs. prior year)
Fire Department Measure I Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
City of Sonora | Budget Book FY25/26 Page 225
376
Item C.

Measure I: Fire Department Expenditures by Fund
Measure I
Transfer Out $500,000 $550,000 $600,000 $625,000 $625,000 $600,000 Total Measure I: $500,000 $550,000 $600,000 $625,000 $625,000 $600,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 226
377
Item C.

Measure I: Fire Department Revenues Summary
$530,500 -$31,700
(-5.64% vs. prior year)
Fire Department Measure I Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
Measure I: Fire Department Revenue by Fund
Measure I
Tax Related Revenue $586,767 $579,044 $573,590 $534,877 $549,300 $520,400 Use of Money & Property $1,058 $7,200 $15,611 $15,856 $12,900 $10,100 Total Measure I: $587,825 $586,244 $589,201 $550,733 $562,200 $530,500 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 227
378
Item C.

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
$85,350 -$10,150
(-10.63% vs. prior year)
Code 5 Fire Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Code 5 Fire Expenditures by Fund
Code 5 Fire Dept Reimbursement
Salaries & Benefits $39,013 $55,994 $47,906 $45,150 $70,000 $71,650 Operating Expenditures $166 $9,670 $45,056 $4,374 $5,500 $13,700 Transfer Out $58,450 $0 $86,000 $0 $20,000 $0
Total Code 5 Fire Dept Reimbursement: $97,629 $65,664 $178,961 $49,524 $95,500 $85,350 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 228
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Item C.

Code 5 Fire Revenues Summary
$50,000 $0
(0.00% vs. prior year)
Code 5 Fire Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
$150K
Code 5 Fire Revenue by Fund
Code 5 Fire Dept Reimbursement
All Other Revenue $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Total Code 5 Fire Dept Reimbursement: $62,403 $33,689 $86,875 $37,969 $50,000 $50,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 229
380
Item C.

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 FY2025/26, the Fire department will continue to research and apply for additional grant funding.

Rural Capacity Grant Expenditures Summary
$1,300 -$38,700
(-96.75% vs. prior year)
Rural Capacity Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
Rural Capacity Grant Expenditures by Fund
Rural Capacity Grant (VFA)
Salaries & Benefits $0 $1,886 $0 $0 $0 $0
Operating Expenditures $35,747 $23,424 $187,982 $5,510 $40,000 $1,300 Total Rural Capacity Grant (VFA): $35,747 $25,310 $187,982 $5,510 $40,000 $1,300 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 230
381
Item C.

Rural Capacity Grant Revenues Summary
$0 $0
(0.00% vs. prior year)
Rural Capacity Grant Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
Rural Capacity Grant Revenue by Fund
Rural Capacity Grant (VFA)
Intergovernmental $19,893 $10,000 $207,035 $0 $0 $0
Transfer In $58,450 $0 $0 $0 $0 $0
Total Rural Capacity Grant (VFA): $78,343 $10,000 $207,035 $0 $0 $0 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 231
382
Item C.

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 fifteen percent (15%) of all revenues collected from Measure I.

Public Works Staffing
City of Sonora | Budget Book FY25/26 Page 232
383
Item C.

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. $1,779,250 -$558,150
(-23.88% vs. prior year)
Public Works Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Sonora | Budget Book FY25/26 Page 233
384
Item C.

Public Works Expenditures by Fund
2024 Expenditures by Fund
General Fund (81.5%)
Measure I (18.5%)
General Fund
Salaries & Benefits $664,880 $707,531 $789,220 $806,422 $901,000 $967,050 Operating Expenditures $417,401 $370,278 $751,799 $525,778 $1,073,400 $479,200 Internal Service Charges $1,383 $2,291 $2,877 $1,579 $3,000 $3,000 Total General Fund: $1,083,664 $1,080,100 $1,543,897 $1,333,779 $1,977,400 $1,449,250 Measure I
Transfer Out $315,000 $325,000 $669,400 $360,000 $360,000 $330,000 Total Measure I: $315,000 $325,000 $669,400 $360,000 $360,000 $330,000 Total: $1,398,664 $1,405,100 $2,213,297 $1,693,779 $2,337,400 $1,779,250 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 234
385
Item C.

Public Works Revenues Summary
$856,700 -$36,300
(-4.06% vs. prior year)
Public Works Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
City of Sonora | Budget Book FY25/26 Page 235
386
Item C.

Public Works Revenue by Fund
2024 Revenue by Fund
General Fund (62.5%)
Measure I (37.5%)
General Fund
Charges for Services $17,999 $19,007 $22,751 $17,955 $21,800 $19,600 Use of Money & Property $31,574 $23,493 $32,009 $32,556 $31,000 $33,000 Transfer In $424,824 $442,000 $791,400 $510,000 $510,000 $483,000 Total General Fund: $474,397 $484,500 $846,160 $560,511 $562,800 $535,600 Measure I
Tax Related Revenue $352,061 $347,426 $344,154 $320,927 $323,600 $312,200 Use of Money & Property $1,593 $10,894 $19,730 $11,536 $6,600 $8,900 Total Measure I: $353,654 $358,320 $363,884 $332,463 $330,200 $321,100 Total: $828,051 $842,820 $1,210,044 $892,974 $893,000 $856,700 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 236
387
Item C.

FY2024/25 Accomplishments and FY2025/26 Goals
FY2024/25 Accomplishments:

Street marking improvements: Install Thermo Plastic
stop bars, crosswalks, etc: (Council priority #26,
This work continued throughout the year.

Street Sign Replacement Project: (Council priority #11, 26, 112)
Replace several signs that were damaged or
recommended replacement.

Vegetation/Fuel Reduction Project: (Council priority #1, 4, 10, 14,
Several projects were completed during the year,
including Lyons and Southgate Drive.

Sidewalk ADA/trip hazard improvement
program: (Council priority #26, 108)
Worked to reduce trip hazards and ground
sidewalks as necessary.

Annual potholing and street repairs: (Council priority
#26)
Continued throughout year.

Curb repairs in the downtown area: (Council priority
#14, 26, 100)
Curb maintenance was completed during the
year. This is an ongoing project.

Pressure washing sidewalks and trash cans: (Council
priority #26, 101)
Done during the year.

Replace trucks in the Public Works Fleet: (Council
priority #26, 27, 30)
One truck was replaced in FY24/25, one truck
will be replaced in FY25/26.

Hot asphalt concrete (AC) patchwork on city
streets: (Council priority #26)
Ongoing
Citywide Storm Damage Repairs: (Council priority #63,
64)
Ongoing
Replace city-owned streetlights with LED
bulbs: (Council priority #63)
First set have been replaced will continue in
FY25/26.

Traffic signal battery replacement and maintenance
programs: (Council priority #63, 64)
Continued with program during year.

Slope stabilization - Church Street: (Council priority
#63, 64)
Not Completed, will be prioritized in FY25/26.

Hope Lane storm drain debris removal: (Council
priority #64)
Drain was scoped.

Elk Drive storm drain repair: (Council priority #64)
FY2025/26 Goals:

Street marking improvements: Install Thermo Plastic
stop bars, crosswalks, etc.: (Council priority #26)
Street Sign Replacement Project: Replace damaged
signs.(Council priority #11, 26, 112)
Vegetation/Fuel Reduction Project: Work with
contractors during year. (Council priority #1, 4, 10, 14) Sidewalk ADA/trip hazard improvement program:

Worked to reduce trip hazards and ground sidewalks
as necessary. (Council priority #26, 108)
Annual potholing and street repairs: Continues
throughout year. (Council priority #26)
Curb repairs in the downtown area: Curb maintenance
is an ongoing project. (Council priority #14, 26, 100)
Pressure washing sidewalks and trash cans: Ongoing
project continues throughout the year. (Council priority #26, 101)
Replace city-owned streetlights with LED
bulbs: Project will continue in FY25/26.(Council priority #63)
Traffic signal battery replacement and maintenance
programs: Program continues during the year. (Council
priority #63, 64)
Hot AC patchwork on city streets: This is an ongoing
project (Council priority #26)
Citywide Storm Damage Repairs: (Council priority #63,
64)
Ongoing
Replace trucks in the Public Works Fleet: (Council
priority #26, 27, 30)
One truck was replaced in FY24/25 and one
truck will be replaced in FY25/26.

Slope stabilization - Church Street: Will be prioritized in FY25/26. (Council priority #63, 64)
City of Sonora | Budget Book FY25/26 Page 237
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Item C.

Public Works Operations (General Fund)
Melissa Eads
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 FY2025/26 Public Works Department expenditure budget reflects cost increases consistent with trends seen across all City departments. These include rising medical insurance premiums, increased employee benefit rates, higher unfunded accrued liability (UAL) contributions to CalPERS, and escalating utility costs.

These increases represent the broader cost pressures affecting municipal operations and are necessary to maintain service levels and meet the City’s contractual and operational obligations. Overall, the budget is lower than the prior year because many of the maintenance projects are part of the supplemental requests that will be decided by the City Council.
$1,449,250 -$528,150
(-26.71% vs. prior year)
Public Works Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of Sonora | Budget Book FY25/26 Page 238
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Item C.

Public Works Operations (General Fund) Expenditures by Function Expenditures
Public Works
Public Works
Salaries & Benefits
Salaries, Regular $291,888 $292,378 $332,574 $354,668 $339,900 $363,500 Overtime $3,074 $4,820 $4,378 $6,480 $5,000 $6,500
Relief/Reserve $0 $0 $61 $0 $76,000 $0
Holiday $4,218 $5,362 $0 $3,374 $3,400 $3,400
Uniform Allowance $3,863 $5,127 $4,799 $5,700 $5,700 $5,700 CalPERS $174,273 $186,263 $214,925 $210,471 $211,200 $286,500 F.I.C.A. $22,887 $22,809 $25,184 $28,367 $28,500 $29,000 Health & Medical Insurance $103,187 $100,206 $99,216 $88,061 $110,000 $139,900 Workers Compensation $30,236 $64,430 $72,900 $76,400 $76,400 $85,600 Other Employee Benefits $0 $338 $1,780 $1,957 $5,400 $3,900 Travel and Trainings $447 $419 $4,991 $45 $1,000 $1,000 Dues, Memberships & Publications $726 $349 $402 $628 $500 $750 Total Salaries & Benefits: $634,799 $682,501 $761,210 $776,151 $863,000 $925,750 Operating Expenditures
Supplies $5,752 $4,214 $6,392 $6,445 $6,500 $6,500
Safety Supplies $0 $0 $0 $6,954 $7,500 $7,500
Materials Street $7,646 $9,641 $9,622 $12,509 $15,000 $15,000 Equipment Non Capital $4,543 $3,691 $6,935 $13,240 $14,500 $14,500 Postage and Shipping $3 $29 $0 $0 $0 $0
Landscape Materials $1,036 $984 $1,396 $685 $1,500 $1,500 Signage $3,728 $6,518 $4,935 $3,440 $5,000 $10,000
Rental Equipment $1,078 $210 $240 $240 $1,000 $1,000
Communications $884 $13,425 $1,325 $1,170 $1,500 $1,500 Power and Propane $6,344 $8,230 $4,251 $5,318 $7,500 $7,500 Transportation Fuel $21,716 $21,995 $20,458 $19,130 $25,000 $25,000 Street Lighting Power $67,640 $51,553 $96,544 $81,717 $88,000 $88,000 Street Lighting Maintenance $9,075 $20,395 $14,011 $8,570 $14,500 $12,500 Internet $1,827 $791 $1,292 $1,440 $2,000 $2,000
Outside Services $15,627 $54,076 $76,798 $19,581 $25,000 $0 Pre Employment $308 $2,316 $175 $0 $0 $2,000
General Liability Insurance $52,964 $59,500 $66,250 $84,000 $84,000 $93,100 Public Notices $0 $0 $77 $0 $250 $0
Building Equip Maint & Repair $1,894 $1,105 $3,993 $5,466 $6,500 $2,000 Buidling Maint and Repair $30,272 $1,483 $1,273 $26,354 $86,500 $25,000 Equipment Maintenance $17,975 $30,227 $34,908 $41,890 $32,000 $25,000 Vegetation/Fuel Reduction $0 $0 $0 $85,900 $135,000 $0
Storm Drain Projects $0 $0 $0 $3,063 $157,500 $0
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 239
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Item C.

Traffic Signal Maintenance $0 $0 $0 $4,123 $12,500 $0
Road Maintenance $0 $0 $0 $0 $72,000 $0
Slope and Erosion Control $0 $0 $0 $0 $70,000 $0
All Other Infrastructure Maintenance $0 $0 $0 $0 $20,000 $0 Capital Assets $0 $12,145 $0 $0 $0 $0
Capital Asset: Vehicles $85,024 $0 $309,379 $0 $51,100 $21,600 City Right of Way Cleanup $0 $996 $0 $0 $0 $0
Interest Expense $0 $0 $0 $0 $0 $3,500
Total Operating Expenditures: $335,336 $303,524 $660,252 $431,235 $941,850 $364,700 Internal Service Charges
Transfer Out $1,383 $2,291 $2,877 $1,579 $3,000 $3,000
Total Internal Service Charges: $1,383 $2,291 $2,877 $1,579 $3,000 $3,000 Total Public Works: $971,518 $988,316 $1,424,340 $1,208,965 $1,807,850 $1,293,450 Facilities
Operating Expenditures
Supplies $31 $0 $96 $253 $250 $500
Materials Street $139 $0 $0 $0 $0 $0
Landscape Materials $86 $0 $0 $0 $0 $0
Communications $4,584 $359 $435 $435 $500 $500
Water and Waste $8,001 $6,716 $8,644 $10,495 $11,500 $12,000 Power and Propane $4,103 $3,842 $4,483 $5,963 $6,000 $5,200 Internet $1,675 $2,028 $1,905 $2,132 $2,200 $2,200
Outside Services $1,518 $1,806 $2,189 $1,035 $1,600 $1,700 General Liability Insurance $2,600 $2,599 $3,152 $4,800 $4,800 $5,200 Building Equip Maint & Repair $2,688 $619 $5,836 $572 $6,000 $2,500 Buidling Maint and Repair $2,828 $3,597 $3,205 $5,005 $5,000 $5,000 Property Taxes $2,173 $121 $2,257 $1,001 $1,000 $1,000
Total Operating Expenditures: $30,426 $21,687 $32,201 $31,691 $38,850 $35,800 Total Facilities: $30,426 $21,687 $32,201 $31,691 $38,850 $35,800 Parks Landscaping
Operating Expenditures
Supplies $676 $534 $462 $930 $1,500 $1,500
Landscape Materials $2,209 $117 $1,638 $992 $1,000 $1,000 Water and Waste $18,732 $16,337 $22,107 $25,971 $26,500 $27,100 Power and Propane $821 $610 $769 $728 $1,000 $1,000
Outside Services $5,290 $3,350 $3,600 $0 $1,000 $1,000
General Liability Insurance $1,978 $3,100 $5,700 $7,000 $7,000 $7,700 Building Equip Maint & Repair $558 $870 $93 $0 $500 $500 Buidling Maint and Repair $8 $168 $40 $200 $200 $200
Equipment Maintenance $2,811 $487 $0 $0 $500 $500
Total Operating Expenditures: $33,083 $25,573 $34,410 $35,821 $39,200 $40,500 Total Parks Landscaping: $33,083 $25,573 $34,410 $35,821 $39,200 $40,500 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 240
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Item C.

Parking Lots
Operating Expenditures
Supplies $78 $13 $37 $0 $500 $500
Materials Street $484 $497 $435 $424 $500 $500
Landscape Materials $0 $215 $0 $0 $400 $500
Water and Waste $3,925 $3,878 $3,617 $4,139 $4,900 $4,500 Power and Propane $169 $98 $153 $132 $200 $200
Street Lighting Power $688 $581 $670 $667 $700 $700
General Liability Insurance $4,200 $4,723 $5,700 $7,000 $7,000 $7,600 Building Equip Maint & Repair $2,087 $528 $3 $44 $1,000 $1,000 Buidling Maint and Repair $12 $2 $0 $0 $2,000 $2,000
Total Operating Expenditures: $11,643 $10,535 $10,615 $12,406 $17,200 $17,500 Total Parking Lots: $11,643 $10,535 $10,615 $12,406 $17,200 $17,500 Cemetery
Salaries & Benefits
Salaries, Regular $25,087 $18,571 $18,806 $19,666 $27,300 $27,500 CalPERS $3,075 $3,758 $5,814 $6,437 $6,100 $9,000
F.I.C.A. $1,919 $1,401 $1,390 $1,868 $2,300 $2,200
Workers Compensation $0 $1,300 $2,000 $2,300 $2,300 $2,600 Total Salaries & Benefits: $30,081 $25,030 $28,009 $30,271 $38,000 $41,300 Operating Expenditures
Supplies $107 $89 $79 $148 $200 $200
Equipment Non Capital $788 $326 $489 $0 $500 $0
Landscape Materials $2,329 $1,130 $2,724 $852 $2,500 $5,000 Communications $460 $484 $519 $433 $500 $500
Water and Waste $1,609 $2,709 $3,269 $4,339 $3,300 $4,700 Power and Propane $122 $137 $150 $133 $500 $200
General Liability Insurance $1,246 $3,999 $6,400 $8,000 $8,000 $8,600 Building Equip Maint & Repair $0 $0 $45 $0 $0 $200
Buidling Maint and Repair $150 $35 $646 $720 $800 $800
Equipment Maintenance $102 $50 $0 $0 $0 $500
Retaining Wall Maintenance $0 $0 $0 $0 $20,000 $0
Total Operating Expenditures: $6,913 $8,959 $14,322 $14,625 $36,300 $20,700 Total Cemetery: $36,994 $33,989 $42,331 $44,896 $74,300 $62,000 Total Public Works: $1,083,664 $1,080,100 $1,543,897 $1,333,779 $1,977,400 $1,449,250 Total Expenditures: $1,083,664 $1,080,100 $1,543,897 $1,333,779 $1,977,400 $1,449,250 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 241
392
Item C.

Public Works Operations (General Fund) Revenues Summary In FY2024, the Public Works Department utilized additional fund balance from the Measure I Fund to support the purchase of a new street sweeper. This transaction temporarily increased revenues to the General Fund, as the expense was offset by a transfer from Measure I, enabling the City to replace critical equipment without relying solely on General Fund reserves.
$535,600 -$27,200
(-4.83% vs. prior year)
Public Works Operations Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
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 $6,958 $9,277 $11,596 $8,736 $10,000 $9,400 Debris Pickup $1,960 $1,240 $2,600 $3,078 $2,800 $3,200 Banner Installation $3,000 $3,100 $4,800 $4,136 $5,000 $4,000 Cemetery Receipts $6,081 $5,390 $3,755 $2,005 $4,000 $3,000 Total Charges for Services: $17,999 $19,007 $22,751 $17,955 $21,800 $19,600 Use of Money & Property
Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 242
393
Item C.

Parking Lot Rents $31,574 $23,493 $32,009 $32,556 $31,000 $33,000 Total Use of Money & Property: $31,574 $23,493 $32,009 $32,556 $31,000 $33,000 Transfer In $424,824 $442,000 $791,400 $510,000 $510,000 $483,000 Total Transfer In: $424,824 $442,000 $791,400 $510,000 $510,000 $483,000 Total Revenue Source: $474,397 $484,500 $846,160 $560,511 $562,800 $535,600 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 243
394
Item C.

Measure I: Public Works
Melissa Eads
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 one-half percent (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 fifteen percent (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
$330,000 -$30,000
(-8.33% vs. prior year)
Measure I: Public Works Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Measure I: Public Works Expenditures by Fund
Measure I
Transfer Out $315,000 $325,000 $669,400 $360,000 $360,000 $330,000 Total Measure I: $315,000 $325,000 $669,400 $360,000 $360,000 $330,000 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 244
395
Item C.

Measure I: Public Works Revenues Summary
$321,100 -$9,100
(-2.76% vs. prior year)
Measure I: Public Works Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Measure I: Public Works Revenue by Fund
Measure I
Tax Related Revenue $352,061 $347,426 $344,154 $320,927 $323,600 $312,200 Use of Money & Property $1,593 $10,894 $19,730 $11,536 $6,600 $8,900 Total Measure I: $353,654 $358,320 $363,884 $332,463 $330,200 $321,100 Name FY2022 Actual FY2023 Actual FY2024 Actual FY2025 Actual FY2025 Budget FY2026 Budgeted City of Sonora | Budget Book FY25/26 Page 245
396
Item C.

CAPITAL IMPROVEMENTS
City of Sonora | Budget Book FY25/26 Page 246
397
Item C.

FY25/26 Capital Improvement Projects
For Fiscal Year 2025/26, there are several projects recommended. The source of funds for the listed projects are:

General Fund:

Linoberg retaining wall (between Bradford Street and Pine Street): $25,000 94 Snell Street Retaining Wall Replacement: $201,925
Sonora Main Drain (Phase I: Gold Street to Stockton Road): $142,273 Sonora Moves ATP Grant (Local Match): $30,000
Citywide Road Preservation: $300,000
Gas Tax-SB1:

Snell Street Reconstruction and Drainage (Bonanza St. to City Limits): $85,000 Grant Funded:

SS4A Transportation Safety Action Plan (Local Match): $112,500 Total Capital Improvement Projects: $896,698
City of Sonora | Budget Book FY25/26 Page 247
398
Item C.

City of Sonora Capital Improvement Project Budgets
City of Sonora | Budget Book FY25/26 Page 248
399
Item C.

DEBT
City of Sonora | Budget Book FY25/26 Page 249
400
Item C.

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

City of Sonora | Budget Book FY25/26 Page 250
401
Item C.

APPENDIX
City of Sonora | Budget Book FY25/26 Page 251
402
Item C.

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) Ad Valorem Tax: – A tax computed from the assessed valuation against real (land and buildings) and personal (equipment and furniture) property.

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.

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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.

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 life 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 City of Sonora | Budget Book FY25/26 Page 253
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Item C.
"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) 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, private- purpose 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 of 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.

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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.

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.

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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.

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.

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RESOLUTION 06-16-2025-B

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SONORA
ADOPTING THE ANNUAL OPERATING BUDGET FOR FY 2025/26
WHEREAS, in accordance with the provisions of Chapter 2.48 of the City of Sonora Municipal Code, the Administrative Officer shall prepare and submit the annual operating budget to the City Council for its consideration, along with staff recommendations.; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2025/26 Operating Budget, including anticipated revenues and expenditures for all municipal funds; and WHEREAS, the proposed budget provides for the continuation of essential public services, operational needs, and programs consistent with City Council priorities; and WHEREAS, the total citywide revenues for Fiscal Year 2025/26 are projected at $17.59 million, and total citywide expenditures are projected at $15.44 million, and the General Fund revenues are projected at $14.36 million and General Fund expenditures at $11.97 million, generating a net operating surplus of $2.389 million; and WHEREAS, the City has additional General Fund fund balance resources of $1.568 million, resulting in total available resources of $3.957 million for supplemental budget allocations; and
WHEREAS, the City Council has reviewed and considered staff-recommended supplemental requests and has selected specific items to be incorporated into the final adopted budget; and
WHEREAS, no reserves outside of designated fund balance resources are used in the proposed budget, and the adopted plan remains in compliance with the City’s reserve policies;
THEREFORE, BE IT RESOLVED by the City Council of the City of Sonora as follows:

1. The Fiscal Year 2025/26 Operating Budget is hereby adopted as presented and amended per City Council direction, including approved supplemental allocations.

2. The City Administrator and Finance Director are hereby authorized and directed to implement the adopted budget, including the authority to make routine administrative budget adjustments within appropriated fund totals.

3. Any amendments to increase total appropriations by fund shall require further City Council approval via resolution or formal budget amendment. 408
Item C.

4. The adopted budget shall serve as the financial plan for City operations during Fiscal Year 2025/26, effective July 1, 2025 through June 30, 2026.

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 16th Day of June, 2025, by ___________________, who moved its adoption, which motion was duly seconded by ___________________, and the Resolution adopted by the following vote:

AYES:

NOES:

EXCUSED:

APPROVED:
_________________________
Ann Segerstrom,
Mayor of the City of Sonora
ATTEST:
________________________
Tracy Skelly, City Clerk
City of Sonora
409
Item C.

Supplemental Requests Selected Recommended
Not
Recommended
Council
Priority
Administration - General Plan Reserve x $250,000 #40, 42, 43, 46 Administration - Labor - Annual Contribution to Labor Reserve x $150,000 #51 Administration - Risk Mitigation Reserve $250,000 #26, 119 Administration - Capital Improvement Plan Reserve x $250,000 #26, 52 Administration - Fleet Replacement Fund $200,000 #30, 35 Administration - CalPERS Prefunding Trust Contribution x $150,000 #49 Administration - Change Fiscal Tech I to Fiscal Tech II x $12,500 #61 Administration - PIO Additional City Marketing and Newsletters x $12,000 #125 Information Tech - City Hall - Network Upgrades x $15,000 #35 Information Tech - City Website Redesign x $14,000 #124, 125 Information Tech - City Hall - Council Meeting/Training Room x $12K PEG Fees Fund #28 Human Resources - Recruitment Management System (HRMS) x $8,500 #77 Human Resources - Employee Appreciation x $7,500 #77
Human Resources - Employee Training $25,000 #128
Facilities - Building Assessment x $45,000 #28
Facilities - Sunrise Hills Plan x $150,000 #28
Facilities - Fire Station - Replace Roof x $100,000 #70 Facilities - Fire Station - Paint Exterior (Original 30 Years Old) x $120,000 #70 Facilities - Fire Station - Replace Garage Door Operators $100,000 #70 Facilities - Fire Museum - Roof Repair (Drainage) $85,000 #70 Facilities - City Hall - Replace Chairs in Council Chambers $11,000 #70 Facilities - City Hall - Building Safety Remodel $275,000 #28 Facilities - PW - Roof Repair Replacement x $85,000 #70 Facilities - PW - Bathroom Upgrade $45,000 #70
Facilities - Opera Hall - Flooring Resurface x $3,000 #21 Facilities - Cemetery - Roof Repair - Mountain Shadow $15K Cemetery Fund #70 Facilities - Cemetery - Raise Headstones - Mountain Shadow $10K Cemetery Fund #70 Community Development - Dragoon Gulch Trail Expansion x $25,000 Dragoon Gulch #70 Community Development - Ordinance Updates (Cemetery/Taxi/Bingo/Others) x $30,000 #6, 108 Community Development - Design Standards and Guidelines $30,000 #6, 14, 18 Community Development - E-Procurement - Electronic Bidding Software x $5,000 #45, 108 Community Development - Parking Signage Implementation Guide $40,000 #6, 11 410
Item C.

Supplemental Requests Selected Recommended
Not
Recommended
Council
Priority
Community Development - Growth Strategy Development x $75,000 #18, 19, 20 Community Development - Stewart Street Bathroom Upgrades $12,000 #2, 14 Community Development - Dome Use Study (Grant Application) $20,000 #5, 7, 14, 15 Community Development - Linoberg Street Buildout - Public Art $50,000 #5, 8, 16 Community Development - Economic Development x $50,000 #3, 44 Community Development - Business Incentive Plan $50,000 #3, 44 Community Development - Downtown Parking Study $25,000 #2, 3, 18, 26 Police Department - School Resource Officer $136,000 #32 Police Department - Administrative Assistant to the Chief $79,100 #32, 75 Police Department - Full Time Police Officers x 2 $272,000 #32, 75 Police Department - Dispatch Records Technician $72,000 #N/A Police Department - Automated License Plate Readers x 8 $116,800 #30 Police Department - Safety Surveillance Camera x 1 $7,500 #30 Police Department - Facility Funding Lobbying x $20,000 #28 Police Department - Facility Planning Public Campaign x $10,000 #28 Fire Department - New FTE: Battalion Chief $194,700 #67 Fire Department - Fire Equipment Reserve (Fleet Reserve) x $100,000 #35, 70 Public Works - Extra Hires - City Beautification Project $76,000 #10, 14 Public Works - Curb/Line Painting Rig x $4,500 #14
Public Works - Equipment Replacement (Portable Genie, Weedeaters, Liftgate) x $12,000 #65 Public Works - Vegetation-Fuel Reduction x $45,000 #62
Maintenance - Annual Citywide HMA Road Patching x $40,000 #26 Maintenance - Annual Citywide Crack Sealing x $25,000 #26 Maintenance - Annual Citywide Storm Damage Repair x $30,000 #26 Maintenance - Annual Citywide Striping Program $72,000 #26 Maintenance - PD Safety/Enforcement Modifications x $25,000 #26 Maintenance - Paint Transit Project Streetlights x $20,000 #26 Maintenance - Slope Stabilization Church Street x $85,000 #26 Maintenance - Hope Lane Storm Drain Debris Removal x $5,000 #26 Maintenance - Elk Drive Storm Drain Repair x $25,000 #26 Engineering - Gold Rush Oversight - PS&E $25,000 #26
Engineering - North/South Connector Oversight x $35,000 Greenley Rd Ext #26 411
Item C.

Supplemental Requests Selected Recommended
Not
Recommended
Council
Priority
Engineering - Sonora Civil Infracture Biennial Inspection x $30,000 #26 Engineering - ADA Transition Plan and Self Evaluation $200,000 #26 Engineering - Parking Study $280,000 #66
Engineering - Mobile Lidar Data Base x $35,000 #26
Engineering - Pavement and Sidewalk Condition Survey x $28,000 #26 Engineering - Citywide ADA Sidewalk Assessment x $100,000 #26 Engineering - Right of Way Mapping x $50,000 #26
Engineering - Annual Storm Drain CCTV Inspections x $12,500 #64 Engineering - Traffic Impact Mitigation Fee Update x $10,000 #31, 50 CIP - Parking Lot Improvements - Above S. Shepherd St. Restroom $90,000 #26 CIP - Parking Lot Improvements - Lyons Rd (Bowling Alley Lot) x $625,000 #26 CIP - Farmer's Market Sidewalk Repairs x $80,000 #26
CIP - Annual Citywide ADA Sidewalk & Curb Ramp Upgrades $195,000 #26 CIP - Barretta St. - Church St. Intersection Study $25,000 #26 CIP - Barretta Street Upper Retaining Wall (Near Church @ Dome) $461,000 #26 CIP - Hope Lane Storm Drain Improvements $505,000 #26
CIP - City Road Repaving - Reconstruction (Annual Allocation) x $401,451 #26 CIP - City Road Preservation Program (Annual Allocation) x $300,000 #26 CIP - Sonora Main Drain/Creek Basin (Phase 1) $344,200 #26 CIP - Sonora Main Drain/Creek Basin (Phase 1) - Grant Lobbying x $50,000 #26 CIP - Linoberg Road Retaining Wall (Bradford to Pine) x $25,000 #26 CIP - N. Stewart St. Retaining Wall (Elkin to Wall) $50,000 #26 CIP - Vision Sonora/Blue Zones Pedestrian Projects x $540K Grant #26 CIP - Snell Road Reconstruction & Drainage Improvement x $85,000 RMRA #26 CIP - 94 Snell Road Retaining Wall Replacement x $202,000 #26 CIP - Sonora Moves ATP Grant (Application + Local Match) x $30,000 #26 CIP - SS4A Transportation Safety Action Plan (20% Match) x $112,500 Gas Tax #26 412
Item C.

Sonora City CouncilJune 16, 2025

Sonora City Council
June 16, 2025