Agenda packet — Sonora City Council, June 15, 2026 (part 1 of 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

CITY OF SONORA
City Council Regular Meeting
Agenda
Monday, June 15, 2026
3:00 PM
NOTICE IS HEREBY GIVEN that the Sonora City Council will have their regular meeting on June 15, 2026 at 3:00 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 Christopher Gorsky
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 – 3:00 pm

1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. ROLL CALL

4. CITY CLERK’S REPORT ON AGENDA POSTING

5. APPROVAL OF THE AGENDA

6. 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.

7. PRESENTATIONS
A. Consider Appointment of Patricia Perry to City Historian Emerita and Tracy Skelly to City Historian; Chris Gorsky, City Administrator.

8. 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 the Meeting Minutes from June 1, 2026; Stacy Enos-Del Razo, Deputy City Clerk.

B. Consider Acceptance of an Informational Report for May 2026 Accounts Payable Payment Register and Void Report; Chris Gorsky, City Administrator
C. Consider Acceptance of Disbursements in the Amount of $263,301.14 and $195,359.71 for Payroll, Including Employee Salaries, Employer and Employee Taxes, Retirement Contributions, Miscellaneous Voluntary Employee Deductions, Holiday Pay, and Other Adjustments, Including Retro-Pay, Nicole McCutchen, Administrative Services Officer.

D. Consider Approval of Resolution 06-15-2026-A, Updating the Job Descriptions for the Assistant City Administrator and the Administrative Services Director; Chris Gorsky, City Administrator 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
E. Consider the Mayor’s Re-Appointment of Linda Emerson to Serve as a City of Sonora Planning Commissioner for a Four-Year Term Expiring on July 1, 2030; Tyler Summersett, Community Development Director.

F. Waive the Second Reading, Read by Title Only, and Adopt Ordinance No. 916 Amending the City of Sonora Municipal Code to Add Chapter 8.50 to Title 8 Regulating Tobacco Product Sales including a Resolution to Adopt a Fee Schedule for Tobacco Retailer Licenses; Tyler Summersett, Community Development Director.

9. PUBLIC HEARINGS
A. Consider Adoption of Resolution 06-15-2026-B Establishing the FY2026/27 GANN Appropriations Limit for the City of Sonora Chris Gorsky, City Administrator.

B. Receive a Report Regarding the Implementation of Assembly Bill 2561 (AB 2561) – Local Public Employees Vacant Positions; Chris Gorsky, City Administrator.

C. Review and Adopt the Proposed FY2026/27 Operating Budget and Adopt Resolution 06-15-2026-C, Including any Supplemental Funding Requests Approved by the City Council; Chris Gorsky, City Administrator.

10. NEW BUSINESS
A. Authorize the Fire Chief to Apply to the Federal Emergency Management Agency (FEMA) Fiscal Year 2025 Assistance to Firefighters Grant (AFG) Program for the Acquisition of a Replacement Fire Prevention Vehicle and Authorize the City Administrator and Fire Chief to Execute all Necessary Grant Application Documents; Brittan Gregory, Fire Chief.

11. COUNCIL MEMBER REPORTS

12. 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Consider Appointment of Patricia Perry to City Historian Emerita and Tracy Skelly to City Historian
RECOMMENDATION:

Consider Appointment of Patricia Perry to City Historian Emerita and Tracy Skelly to City Historian.

BACKGROUND:

Patricia Perry began working for the City of Sonora in 1984. While serving as the City's Finance Director, she also undertook historical research projects on behalf of the City and became a valuable resource regarding Sonora's rich history and heritage.

Recognizing her extensive knowledge and dedication to preserving local history, the City Council officially appointed Ms. Perry as the City Historian in 2002. During her tenure, she has devoted countless hours to researching, documenting, preserving, and sharing the history of Sonora. Her work has enhanced the community's understanding of its past and has provided an invaluable resource for residents, visitors, historians, and City officials.

After more than four decades of service to the City and nearly twenty-five years as the officially appointed historian, Ms. Perry has expressed her desire to transition from the role. Her contributions to the City of Sonora have been extraordinary, and her commitment to preserving the community's heritage has left a lasting legacy.

The position she leaves behind will be difficult to fill, and the City is deeply grateful for her many years of dedicated service.

To ensure continuity in the preservation and interpretation of Sonora's history, staff recommends appointing Tracy Skelly as the new City Historian. Ms. Skelly recently retired after twenty years of service to the City of Sonora and possesses extensive knowledge of the community, its government, and its people. Her long-standing commitment to the City makes her well suited to continue the important work of maintaining and sharing Sonora's historical record.

Ms. Perry has graciously agreed to remain involved in an advisory capacity and assist Ms. Skelly during the transition period.
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:

The title of Historian Emerita is intended to recognize Ms. Perry's distinguished service and lasting contributions to the City of Sonora. The honorary designation acknowledges her decades of work preserving the City's history while allowing her to continue serving as a resource to the City and its new historian.

Appointing Tracy Skelly as City Historian will provide continuity for this important function and help ensure that Sonora's historical resources and institutional knowledge continue to be preserved for future generations.

FISCAL IMPACT:

No Fiscal Impact to the General Fund
CORE COUNCIL PRIORITIES:

Historic Preservation and Community Heritage
5 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Stacy Enos-Del Razo, Deputy City Clerk
SUBJECT: Meeting Minutes from June 1, 2026.

RECOMMENDATION:

Consider Approval of the Meeting Minutes from June 1, 2026.

DISCUSSION / ANALYSIS:

Staff Recommends the City Council Approve the Meeting minutes from June 1, 2026.

FISCAL IMPACT:

No Fiscal Impact to the General Fund.

ATTACHMENTS:

Meeting Minutes from June 1, 2026.

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
6 Item A.

CITY OF SONORA
City Council Regular Meeting
Minutes
Monday, June 01, 2026
5:00 PM
NOTICE IS HEREBY GIVEN that the Sonora City Council will have their regular meeting on June 1, 2026 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.

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

PLEDGE OF ALLEGIANCE
Councilmember Mark Plummer led the Pledge of Allegiance.

ROLL CALL

PRESENT
Mayor Ann Segerstrom
Vice Mayor Andy Merrill
Councilmember Bess Levine
Councilmember Stephen Opie (arrived after the gavel)
Councilmember Mark Plummer
CITY CLERK’S REPORT ON AGENDA POSTING
The Agenda was posted on Thursday, May 28, 2026, at 3:08 pm.

APPROVAL OF THE AGENDA
Motion made by Vice Mayor Andy Merrill, Seconded by Councilmember Mark Plummer. Voting Yea: Mayor Ann Segerstrom, Vice Mayor Andy Merrill, Councilmember Bess Levine, Councilmember Stephen Opie, Councilmember Mark Plummer

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.

Kate Segerstrom addressed the Council.

A member of the public addressed the Council and made suggestions.

Mike Lemke addressed the Council.

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.
8 Item A.

1. Consider Approval of the Meeting Minutes from May 18, 2026; Stacy Enos-Del Razo; Deputy City Clerk.

2. Consider Approval of Resolution 06-01-2026-A, Authorizing Temporary “No Parking” Zones along Certain City Streets during the 2026 Mother Lode Fair; Turu VanderWiel, Police Chief.

Vice Mayor Andy Merrill made a comment on Item #2.

3. Consider Adoption of Resolution 06-01-2026-B, Approving a List of Projects to Receive Road Maintenance and Rehabilitation Account Funding (RMRA); Carlye Buchholz, P.E., P.L.S., City Engineer.

A member of the public addressed the Council on Item 3.

Motion made by Councilmember Mark Plummer, Seconded by Vice Mayor Andy Merrill. Voting Yea:

Mayor Ann Segerstrom, Vice Mayor Andy Merrill, Councilmember Bess Levine, Councilmember Stephen Opie, Councilmember Mark Plummer

PUBLIC HEARINGS

4. Waive the First Reading, Read by Title Only, and Introduce Ordinance No. 916 of the Sonora City Council Amending the City of Sonora Municipal Code to Add Chapter 8.50 to Title 8 Regulating Tobacco Product Sales and Consider a Fee Schedule for Tobacco Retailer Licenses; Tyler Summersett, Community Development Director.

Tyler Summersett Community Development Director gave an update on Ordinance No. 916, and discussed the Items the Council recommended to be removed.

Councilmembers asked questions and discussed.

No public comment.

Councilmembers continued to discuss and ask questions.

Katie Johnson Tuolumne Public Health assisted in answering the Council's questions.

Councilmembers continued to discuss.

Motion made by Vice Mayor Andy Merrill, Seconded by Councilmember Stephen Opie. Voting Yea:

Mayor Ann Segerstrom, Vice Mayor Andy Merrill, Councilmember Bess Levine, Councilmember Stephen Opie, Councilmember Mark Plummer
9 Item A.

NEW BUSINESS

5. Consider Approval of the Removal of Two Crosswalks on S. Washington Street to Enhance Pedestrian Safety; Carlye Buchholz, P.E., P.L.S., City Engineer.

Carlye Buchholz City Engineer introduced the removal of two crosswalks on S. Washington Street including, the crosswalk at S. Washington Street and Church Street; and the crosswalk at S. Washington Street and June Street.

Councilmembers asked questions and discussed.

A member of the public addressed the Council.

Owen Ragland addressed the Council.

A member of the public addressed the Council.

Turu VanderWiel Police Chief addressed the Council.

Councilmembers continued to discuss and ask questions.

Carlye Buchholz City Engineer made additional comments.

Mayor Ann Segerstrom made final comments.

Motion made by Councilmember Mark Plummer, Seconded by Councilmember Stephen Opie. Voting Yea:

Mayor Ann Segerstrom, Councilmember Stephen Opie, Councilmember Mark Plummer Voting Nay: Councilmember Bess Levine, Vice Mayor Andy Merrill

COUNCIL MEMBER REPORTS
Councilmember Stephen Opie had nothing to report.

Councilmember Bess Levine attended the ribbon cutting at Woods Creek Park.

Vice Mayor Andy Merrill attended the ribbon cutting at Woods Creek Park.

Councilmember Mark Plummer attended budget meetings; and the ribbon cutting at Woods Creek Park.

Mayor Ann Segerstrom attended the Save the Dome Roof Campaign; the ribbon cutting at Woods Creek Park; and budget meetings.
10 Item A.

ADJOURNMENT
Adjourned at 7:00 pm.

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).

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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Consider Acceptance of an Informational Report for May 2026 Accounts Payable Payment Register and Void Report.

RECOMMENDATION:

Consider Acceptance of an Informational Report for May 2026 Accounts Payable Payment Register and Void Report.

BACKGROUND:

The Administrative Services Department manages the payment processing for all City disbursements. The City has three main types of payments which includes the following:

1. Vendors – These payments are associated with goods received and contractual services provided to the City and payroll benefits paid by the City on behalf of City employees.

2. Refunds – These payments are associated with refunds issued for deposits collected and have been authorized to be released for business licenses, building permits, rental agreements, etc.

3. Employees – These payments are associated with City-related travel advances and reimbursements related to training events or City business reimbursements.

DISCUSSION / ANALYSIS:

On a monthly basis, Administrative Services Staff prepare a monthly warrant report for vendors receiving payment from the City. The informational report for the monthly payments provides Council the oversight and ability to review all spending activity for the City.

FISCAL IMPACT:

No fiscal impact will result from this informational report on the May 2026 Accounts Payable Payment Register and Void report. Expenditures are tracked according to budget authority.

All payments have been approved for payment through the adoption of the fiscal year budget or by an additional item passed by Council.
12 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 ATTACHMENTS:
 Accounts Payable Warrants Report
CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Staffing - Salary, Benefits, Training, and Retention 13 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? 204293 5/1/2026 System Generated Check/Voucher 200005 Amazon Business 504.75 Check No204294 5/1/2026 System Generated Check/Voucher 200024 Comcast Business 216.99 Check No204295 5/1/2026 System Generated Check/Voucher 200036 O'Reilly Auto Parts 251.38 Check No204296 5/1/2026 System Generated Check/Voucher 200043 Sonora Lumber Company 123.66 Check No204297 5/1/2026 System Generated Check/Voucher 200047 Tuolumne Utilities District 343.82 Check No204298 5/1/2026 System Generated Check/Voucher 200050 Vic's Towing, Inc. 465.00 Check No204299 5/1/2026 System Generated Check/Voucher 200055 Keenan Associates 93,997.46 Check No204300 5/1/2026 System Generated Check/Voucher 200058 Unum Life Insurance Company of Amer 0.00 Check No 204301 5/1/2026 System Generated Check/Voucher 200060 Combined Benefits Administrators 156.00 Check No204302 5/1/2026 System Generated Check/Voucher 200065 ProClean Supply 101.43 Check No204303 5/1/2026 System Generated Check/Voucher 200074 Vision Service Plan (CA) 786.24 Check No204304 5/1/2026 System Generated Check/Voucher 200207 Sonora Police Officers Association 989.71 Check No204305 5/1/2026 System Generated Check/Voucher 200210 Operating Engineers #3 234.50 Check No204306 5/1/2026 System Generated Check/Voucher 200216 Franchise Tax Board 767.99 Check No204307 5/1/2026 System Generated Check/Voucher 200221 California Department of Transportation 621.51 Check No 204308 5/1/2026 System Generated Check/Voucher 200232 Kevin Anderson 35.00 Check No204309 5/1/2026 System Generated Check/Voucher 200263 Hunt & Sons LLC 3,867.44 Check No204310 5/1/2026 System Generated Check/Voucher 200275 Affordable Towing & Recovery 315.00 Check No204311 5/1/2026 System Generated Check/Voucher 200304 Sonora Chamber of Commerce 965.00 Check No204312 5/1/2026 System Generated Check/Voucher 200354 Sonora Rentals & Sales 115.60 Check No204313 5/1/2026 System Generated Check/Voucher 200441 Willey Printing Co., Inc. 140.12 Check No 204314 5/1/2026 System Generated Check/Voucher 200487 Standard Insurance Company 174.00 Check No204315 5/1/2026 System Generated Check/Voucher 200500 Nathan Morales 35.00 Check No204316 5/1/2026 System Generated Check/Voucher 200505 Valley Strong Credit Union 2,106.00 Check No204317 5/1/2026 System Generated Check/Voucher 200640 Diamond Digital Marketing Co. 2,600.00 Check No204318 5/1/2026 System Generated Check/Voucher 200699 Linda Emerson 35.00 Check No204319 5/1/2026 System Generated Check/Voucher 200701 Thomas Miller 35.00 Check No204320 5/1/2026 System Generated Check/Voucher 200783 Curtis Wicks 35.00 Check No204321 5/1/2026 System Generated Check/Voucher 200815 South Bay Regional Public Safety Train 895.71 Check No204322 5/1/2026 System Generated Check/Voucher Emp2021 Erik Weber 207.38 Check No204323 5/1/2026 System Generated Check/Voucher Emp2031 Jennifer Hannula 258.00 Check No204324 5/1/2026 System Generated Check/Voucher Emp2042 Rylan Matyshock 252.00 Check No204325 5/1/2026 System Generated Check/Voucher Emp2068 Scott Ryan 383.68 Check No204326 5/1/2026 System Generated Check/Voucher Emp2076 Zachary Johnson 383.68 Check No 14 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? 204327 5/1/2026 System Generated Check/Voucher Emp2080 Victor Garcia 383.68 Check No204328 5/1/2026 System Generated Check/Voucher 200672 Caltrans D10 1,086.00 Check No204329 5/8/2026 System Generated Check/Voucher 200005 Amazon Business 639.28 Check No204330 5/8/2026 System Generated Check/Voucher 200016 Tuolumne County Public Power Agency 1,790.60 Check No 204331 5/8/2026 System Generated Check/Voucher 200024 Comcast Business 168.57 Check No204332 5/8/2026 System Generated Check/Voucher 200026 Department of Justice 570.00 Check No204333 5/8/2026 System Generated Check/Voucher 200032 Mountain Oasis Water 18.45 Check No204334 5/8/2026 System Generated Check/Voucher 200035 Pacific Gas and Electric 2,298.95 Check No204335 5/8/2026 System Generated Check/Voucher 200038 Safeguard Pest Control 675.00 Check No204336 5/8/2026 System Generated Check/Voucher 200043 Sonora Lumber Company 85.09 Check No204337 5/8/2026 System Generated Check/Voucher 200046 TK Elevator 1,000.65 Check No204338 5/8/2026 System Generated Check/Voucher 200080 JTM Cleaning Co. 1,350.00 Check No204339 5/8/2026 System Generated Check/Voucher 200094 Sierra Instant Print 5,383.13 Check No204340 5/8/2026 System Generated Check/Voucher 200104 San Diego Police Equipment Co. Inc. 5,568.53 Check No204341 5/8/2026 System Generated Check/Voucher 200117 Verizon Wireless 38.01 Check No204342 5/8/2026 System Generated Check/Voucher 200226 Rebecca Howard 1,245.00 Check No204343 5/8/2026 System Generated Check/Voucher 200247 Watch Resources, Inc. 456.00 Check No204344 5/8/2026 System Generated Check/Voucher 200263 Hunt & Sons LLC 3,035.17 Check No204345 5/8/2026 System Generated Check/Voucher 200265 Tuolumne County Public Works Departm 76.31 Check No 204346 5/8/2026 System Generated Check/Voucher 200303 Pat Perry 200.00 Check No204347 5/8/2026 System Generated Check/Voucher 200535 Toshiba Financial Services 2,204.42 Check No204348 5/8/2026 System Generated Check/Voucher 200581 Regional Government Services 12,776.30 Check No204349 5/8/2026 System Generated Check/Voucher 200598 Top Dog Police K9 Training & Consultin 250.00 Check No 204350 5/8/2026 System Generated Check/Voucher 200637 Industrial Electrical Co., Inc. 2,488.86 Check No204351 5/8/2026 System Generated Check/Voucher 200694 Douglas Lorimer 1,237.40 Check No204352 5/8/2026 System Generated Check/Voucher 200737 TransUnion Risk and Alternative 152.00 Check No204353 5/8/2026 System Generated Check/Voucher Emp2081 Blake Mahan 5,212.46 Check No204354 5/14/2026 System Generated Check/Voucher 200011 AT&T Calnet 3 453.82 Check No204355 5/14/2026 System Generated Check/Voucher 200018 U.S. Bank Corporate Payment System 5,896.50 Check No204356 5/14/2026 System Generated Check/Voucher 200020 AT&T Mobility (FirstNet) 67.56 Check No204357 5/14/2026 System Generated Check/Voucher 200024 Comcast Business 784.13 Check No204358 5/14/2026 System Generated Check/Voucher 200024 Comcast Business 179.97 Check No204359 5/14/2026 System Generated Check/Voucher 200026 Department of Justice 216.00 Check No204360 5/14/2026 System Generated Check/Voucher 200035 Pacific Gas and Electric 597.14 Check No 15 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? 204361 5/14/2026 System Generated Check/Voucher 200036 O'Reilly Auto Parts 224.68 Check No204362 5/14/2026 System Generated Check/Voucher 200043 Sonora Lumber Company 12.20 Check No204363 5/14/2026 System Generated Check/Voucher 200047 Tuolumne Utilities District 1,095.69 Check No204364 5/14/2026 System Generated Check/Voucher 200048 The Union Democrat 423.00 Check No204365 5/14/2026 System Generated Check/Voucher 200091 Adventist Health Sonora 274.00 Check No204366 5/14/2026 System Generated Check/Voucher 200207 Sonora Police Officers Association 989.71 Check No204367 5/14/2026 System Generated Check/Voucher 200210 Operating Engineers #3 234.50 Check No204368 5/14/2026 System Generated Check/Voucher 200216 Franchise Tax Board 177.66 Check No204369 5/14/2026 System Generated Check/Voucher 200263 Hunt & Sons LLC 3,919.71 Check No204370 5/14/2026 System Generated Check/Voucher 200282 Employee Relations, Inc. 1,069.74 Check No204371 5/14/2026 System Generated Check/Voucher 200402 Viking Shred 129.98 Check No204372 5/14/2026 System Generated Check/Voucher 200493 Crescent Supply 372.00 Check No204373 5/14/2026 System Generated Check/Voucher 200505 Valley Strong Credit Union 2,106.00 Check No204374 5/14/2026 System Generated Check/Voucher 200564 Sonora School of Sewing 320.00 Check No204375 5/14/2026 System Generated Check/Voucher 200637 Industrial Electrical Co., Inc. 933.29 Check No204376 5/14/2026 System Generated Check/Voucher 200640 Diamond Digital Marketing Co. 1,700.00 Check No204377 5/14/2026 System Generated Check/Voucher 200735 Przybyla Advisors 843.75 Check No204378 5/14/2026 System Generated Check/Voucher 200810 HELIX Environmental Planning 3,517.45 Check No204379 5/14/2026 System Generated Check/Voucher 200816 Creative Ink & Thread LLC 1,705.23 Check No204380 5/14/2026 System Generated Check/Voucher Emp2082 Jeremy Rainbolt 627.54 Check No204381 5/14/2026 System Generated Check/Voucher Emp2083 Jacqueline M. Ivory-Wimberley 369.16 Check No204382 5/19/2026 System Generated Check/Voucher 200058 Unum Life Insurance Company of Amer 4,341.99 Check No 204383 5/22/2026 System Generated Check/Voucher 200005 Amazon Business 1,298.42 Check No204384 5/22/2026 System Generated Check/Voucher 200011 AT&T Calnet 3 342.11 Check No204385 5/22/2026 System Generated Check/Voucher 200013 JS West Propane Gas 43.61 Check No204386 5/22/2026 System Generated Check/Voucher 200032 Mountain Oasis Water 22.95 Check No204387 5/22/2026 System Generated Check/Voucher 200035 Pacific Gas and Electric 750.88 Check No204388 5/22/2026 System Generated Check/Voucher 200036 O'Reilly Auto Parts 25.52 Check No204389 5/22/2026 System Generated Check/Voucher 200039 Safe-T-Lite of Modesto, Inc. 135.38 Check No204390 5/22/2026 System Generated Check/Voucher 200043 Sonora Lumber Company 35.68 Check No204391 5/22/2026 System Generated Check/Voucher 200047 Tuolumne Utilities District 633.75 Check No204392 5/22/2026 System Generated Check/Voucher 200048 The Union Democrat 274.50 Check No204393 5/22/2026 System Generated Check/Voucher 200059 Cal.Net Motherlode 54.01 Check No204394 5/22/2026 System Generated Check/Voucher 200060 Combined Benefits Administrators 155.70 Check No 16 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? 204395 5/22/2026 System Generated Check/Voucher 200065 ProClean Supply 1,279.47 Check No204396 5/22/2026 System Generated Check/Voucher 200067 Sentry Alarm Systems 126.00 Check No204397 5/22/2026 System Generated Check/Voucher 200069 Signal Service 354.00 Check No204398 5/22/2026 System Generated Check/Voucher 200263 Hunt & Sons LLC 851.74 Check No204399 5/22/2026 System Generated Check/Voucher 200312 Municipal Maintenance Equipment 1,313.74 Check No204400 5/22/2026 System Generated Check/Voucher 200517 Safe Restraints, Inc. (The Wrap) 131.43 Check No204401 5/22/2026 System Generated Check/Voucher 200616 Granite Peak Alarms LLC 840.00 Check No204402 5/22/2026 System Generated Check/Voucher 200692 Vanir Construction Management, Inc. 6,149.35 Check No204403 5/22/2026 System Generated Check/Voucher 200817 W L Construction Supply Inc 349.25 Check No204404 5/22/2026 System Generated Check/Voucher 200818 The Distractions 200.00 Check No204405 5/22/2026 System Generated Check/Voucher Emp2081 Blake Mahan 1,711.56 Check No204406 5/22/2026 System Generated Check/Voucher FM2001 Mourad Cherif (Hummus Heaven) 45.00 Check No204407 5/22/2026 System Generated Check/Voucher FM2006 Rosa's Portuguese Bakery, Inc. 36.00 Check No204408 5/22/2026 System Generated Check/Voucher FM2008 J&J Ramos Farms, Inc. 54.00 Check No204409 5/22/2026 System Generated Check/Voucher FM2014 Schnoogs Cafe 50.00 Check No204410 5/22/2026 System Generated Check/Voucher FM2019 Sunshine Organic 92.00 Check No204411 5/22/2026 System Generated Check/Voucher FM2020 That Garlic Stuff 38.00 Check No204412 5/22/2026 System Generated Check/Voucher FM2022 Sourdough Dreams 28.00 Check No204413 5/22/2026 System Generated Check/Voucher FM2023 Blue bell Bees LLC 17.00 Check No204414 5/29/2026 System Generated Check/Voucher 200005 Amazon Business 41.42 Check No204415 5/29/2026 System Generated Check/Voucher 200020 AT&T Mobility (FirstNet) 1,567.99 Check No204416 5/29/2026 System Generated Check/Voucher 200024 Comcast Business 252.57 Check No204417 5/29/2026 System Generated Check/Voucher 200024 Comcast Business 216.99 Check No204418 5/29/2026 System Generated Check/Voucher 200026 Department of Justice 453.00 Check No204419 5/29/2026 System Generated Check/Voucher 200033 ODP Business Solutions, LLC 182.96 Check No204420 5/29/2026 System Generated Check/Voucher 200035 Pacific Gas and Electric 326.69 Check No204421 5/29/2026 System Generated Check/Voucher 200038 Safeguard Pest Control 405.00 Check No204422 5/29/2026 System Generated Check/Voucher 200047 Tuolumne Utilities District 1,316.84 Check No204423 5/29/2026 System Generated Check/Voucher 200060 Combined Benefits Administrators 1,253.64 Check No204424 5/29/2026 System Generated Check/Voucher 200084 Hi-Tech Emergency Vehicle Service, Inc 4,680.29 Check No 204425 5/29/2026 System Generated Check/Voucher 200207 Sonora Police Officers Association 764.40 Check No204426 5/29/2026 System Generated Check/Voucher 200228 Barry Dugan Electric, Inc. 150.00 Check No204427 5/29/2026 System Generated Check/Voucher 200287 Ross' Ladder Service 2,114.15 Check No204428 5/29/2026 System Generated Check/Voucher 200374 Central Sierra Economic Development D 812.75 Check No 17 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? 204429 5/29/2026 System Generated Check/Voucher 200487 Standard Insurance Company 174.00 Check No204430 5/29/2026 System Generated Check/Voucher 200505 Valley Strong Credit Union 2,106.00 Check No204431 5/29/2026 System Generated Check/Voucher 200581 Regional Government Services 4,330.50 Check No204432 5/29/2026 System Generated Check/Voucher 200640 Diamond Digital Marketing Co. 2,600.00 Check No204433 5/29/2026 System Generated Check/Voucher 200656 Rebecca A. Bell, RN 1,127.00 Check No204434 5/29/2026 System Generated Check/Voucher 200819 Johnny's Ambasadors Inc. 6,599.00 Check No204435 5/29/2026 System Generated Check/Voucher Emp2011 Matthew Lewallen 25.49 Check No204436 5/29/2026 System Generated Check/Voucher Emp2050 Michael Rainbolt 27.41 Check No204437 5/29/2026 System Generated Check/Voucher Emp2054 Aaron Jobe 27.41 Check No204438 5/29/2026 System Generated Check/Voucher Emp2072 Stacy Enos-Del Razo 681.16 Check No204439 5/29/2026 System Generated Check/Voucher Emp2082 Jeremy Rainbolt 22.89 Check No204440 5/29/2026 System Generated Check/Voucher FM2001 Mourad Cherif (Hummus Heaven) 14.00 Check No204441 5/29/2026 System Generated Check/Voucher FM2003 Jonathan Anderson dba Tuttletown Far 35.00 Check No 204442 5/29/2026 System Generated Check/Voucher FM2004 Sunny Pence dba Pence Farm Sourdou 96.00 Check No204443 5/29/2026 System Generated Check/Voucher FM2007 Tyson Hill Farm LLC 21.00 Check No204444 5/29/2026 System Generated Check/Voucher FM2014 Schnoogs Cafe 35.00 Check No204445 5/29/2026 System Generated Check/Voucher FM2018 Joseph Horat 30.00 Check No204446 5/29/2026 System Generated Check/Voucher FM2019 Sunshine Organic 59.00 Check NoACH428 5/8/2026 System Generated Check/Voucher 200608 Enterprise FM Trust 59,415.59 Voucher NoACH429 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 1,875.03 Voucher NoACH430 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 865.30 Voucher NoACH431 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 571.95 Voucher NoACH432 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 3,276.72 Voucher NoACH433 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 682.65 Voucher NoACH434 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 13,755.60 Voucher NoACH435 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 8,151.36 Voucher NoACH436 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 285.98 Voucher NoACH437 5/14/2026 System Generated Check/Voucher 200004 White Brenner LLP 6,259.32 Voucher NoACH438 5/14/2026 System Generated Check/Voucher 200010 American Tower 1,594.59 Voucher NoACH439 5/14/2026 System Generated Check/Voucher 200600 Dewberry Engineers Inc. 22,962.86 Voucher NoACH440 5/22/2026 System Generated Check/Voucher 200301 RingCentral 752.65 Voucher NoACH441 5/22/2026 System Generated Check/Voucher 200528 CivicPlus LLC 6,378.19 Voucher NoACH442 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 2,060.25 Voucher NoACH443 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 1,668.80 Voucher No 18 Item B.

City of Sonora
Warrants Register
May 2026
Check Number Effective Date Document Description ID Payee Check Amount Payment Type VOID ? ACH444 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 34.13 Voucher NoACH445 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 2,730.60 Voucher NoACH446 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 7,304.56 Voucher NoACH447 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 2,559.94 Voucher NoACH448 5/29/2026 System Generated Check/Voucher 200004 White Brenner LLP 3,310.85 Voucher NoACH449 5/29/2026 System Generated Check/Voucher 200600 Dewberry Engineers Inc. 11,428.62 Voucher NoACH450 5/29/2026 System Generated Check/Voucher 200600 Dewberry Engineers Inc. 7,326.19 Voucher NoACH451 5/29/2026 System Generated Check/Voucher 200600 Dewberry Engineers Inc. 10,748.21 Voucher NoReport Total 422,359.85 19 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Nicole McCutchen, Administrative Services Officer SUBJECT: Disbursements in the Amount of $263,301.14 and $195,359.71 for Payroll.

RECOMMENDATION:

Consider Acceptance of Disbursements in the Amount of $263,301.14 and $195,359.71 for Payroll, Including Employee Salaries, Employer and Employee Taxes, Retirement Contributions, Miscellaneous Voluntary Employee Deductions, Holiday Pay, and Other Adjustments, Including Retro-Pay.

DISCUSSION / ANALYSIS:

The May payroll included a Retirement Pay Out.

These were the 21st and 22nd payrolls of 26 for FY 2025/26; In total, we have expended 86.65% of the Salaries and Wages for the FY25-26 budget.

FISCAL IMPACT:

Disbursements are part of the approved FY2025/26 Budgets.

CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability, Staffing - Salary, Benefits, Training, and Retention 20 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: June 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Consider Approval of Resolution 06-15-2026-A, Updating the Job Descriptions for Assistant City Administrator and Administrative Services Director.

RECOMMENDATION:

Consider Approval of Resolution 06-15-2026-A, Updating the Job Descriptions for the Assistant City Administrator and the Administrative Services Director.

DISCUSSION / ANALYSIS:

The City periodically reviews and updates job descriptions to ensure they accurately reflect current organizational needs, operational responsibilities, reporting relationships, and professional expectations. Over time, the duties and responsibilities assigned to both the Assistant City Administrator and Administrative Services Director positions have evolved beyond those reflected in the existing job descriptions.

The Assistant City Administrator position has evolved as the City's organizational structure has changed over time.

Various departmental reporting relationships, operational responsibilities, and administrative functions have been reassigned or modified to better meet the City's needs. In addition to supporting day-to-day operations, the position serves an important role in the City's long-term organizational planning by helping develop leadership capacity and ensuring continuity of operations as the organization prepares for the future. As a result, the existing job description no longer fully reflects the position's current role within the organization. The proposed revisions update the description to align with the City's present organizational structure, operational requirements, and future organizational needs.

The Administrative Services Director position has assumed additional responsibilities and expanded areas of oversight as the City's administrative and financial operations have grown in complexity. Updating the job description ensures that it accurately reflects the current scope of responsibilities, management expectations, and required qualifications associated with the position.

FISCAL IMPACT:

There is no direct fiscal impact associated with updating the job descriptions. The proposed revisions do not modify the currently adopted salary schedules or authorized staffing levels. 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 ATTACHMENTS:
 Resolution No. 06-15-2026-A
 Job Description: Assistant City Administrator
 Job Description: Administrative Services Director
CORE COUNCIL PRIORITIES:

RESOLUTION 06-15-2026-A

A RESOLUTION OF THE SONORA CITY COUNCIL APPROVING THE UPDATED JOB DESCRIPTION FOR THE

ASSISTANT CITY ADMINISTRATOR AND THE ADMINISTRATIVE SERVICES DIRECTOR WHEREAS, the City of Sonora recognizes the importance of attracting a diverse and qualified pool of candidates for key leadership positions within municipal government and public safety; and WHEREAS, the City of Sonora periodically reviews and updates job descriptions to ensure they accurately reflect the duties, responsibilities, reporting relationships, and qualifications associated with City positions; and
WHEREAS, the Assistant City Administrator position has evolved as the City's organizational structure has changed and administrative functions have been reassigned to better support the delivery of municipal services; and
WHEREAS, the responsibilities of the Administrative Services Director position has evolved over time as the City's administrative, financial, and operational needs have changed; and NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Sonora does hereby approve the updated job descriptions for the following position:

Assistant City Administrator
Administrative Services Director
PASSED, APPROVED AND ADOPTED as a Resolution by the Sonora City Council at a meeting held by the City Council on the 15th day of June 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Ann Segerstrom, Mayor, City of Sonora
ATTEST:

Nicole McCutchen, City Clerk, City of Sonora
23 Item D.

JUNE 2026
FLSA: EXEMPT

ASSISTANT CITY ADMINISTRATOR

DEFINITION
Assists the City Administrator in managing and directing the overall administrative activity and operations of the City. Plans, organizes, manages, and provides direction and oversight for all functions and activities of the Community Development Department, and serves as Acting City Administrator in the absence of the City Administrator. The position also assists in leadership continuity, organizational planning, and the development of future management capacity within the City.

SUPERVISION RECEIVED AND EXERCISED
Receives general administrative direction from the City Administrator. Exercises general direction and supervision over professional, technical, and administrative support staff within the Community Development Department.

CLASS CHARACTERISTICS
This is a department head classification that oversees, directs, and participates in all activities of the Community Development Department, including short and long-term planning, development, and administration of departmental policies, procedures, and services. Assists in the development, planning, and implementation of City-wide goals, objectives, policies, and procedures. Performs or supervises comprehensive management analyses in a wide range of municipal policies, organizations, procedures, and budgetary areas; prepares and presents staff reports and other necessary correspondence. Assumes overall administrative responsibility for City activities in the absence of the City Administrator. The position plays an important role in supporting organizational continuity, executive leadership development, and succession planning efforts.

Assistant City Administrator

Page 2 of 4 ends

 Assumes full management responsibility for all Community Development Department programs, services, and activities.
 Develops, directs, and coordinates the implementation of goals, objectives, policies, procedures, and work standards for the Community Development Department; establishes, within City policy, appropriate budget, service, and staffing levels.
 Directs the development and administration of the Community Development Department budget and participates in the preparation, forecasting, and administration of the City's annual budget.  Selects, trains, motivates, and directs the Community Development Department personnel; evaluates and reviews work for acceptability and conformance with department standards, including program and project priorities and performance evaluations; works with Human Resources on employees with performance issues; implements discipline and termination procedures; responds to staff questions and concerns.
 Contributes to the overall quality of the Community Development Department’s service by developing, reviewing, and implementing policies and procedures to meet legal requirements and City needs; continuously monitors and evaluates the efficiency and effectiveness of service delivery methods and procedures; assesses and monitors the distribution of work, support systems, and internal reporting relationships; identifies opportunities for improvement; directs the implementation of change.  Prepares, administers, and implements City grants, loans, redevelopment, economic development, and marketing programs.
 Actively searches for and evaluates grant and financing opportunities that support City programs and projects.
 Networks with local, state, and regional economic development and business-related agencies.  Implements the planning and building policies and programs of the City as embodied in the General Plan, Municipal Code, adopted building codes, and administrative policies.  Oversees the facility needs of the City, including the development of facility assessments and longrange space planning initiatives.  Negotiates contracts and agreements; coordinates with legal counsel and City department representatives to determine City needs and requirements for contractual services.  Represents the Community Development Department to other City departments, elected officials, and outside agencies; explains and interprets departmental programs, policies, and activities; negotiates and resolves significant and controversial issues.
 Conducts organizational and operational analyses; monitors changes in laws, regulations, technology, and industry best practices; and recommends and implements policy, procedural, and operational improvements as appropriate.
 Prepares, reviews, and presents staff reports, various management and information updates, and reports on special projects as assigned by the City Administrator.  Performs other duties as assigned.

QUALIFICATIONS
Knowledge of:
 Administrative principles and practices, including goal setting, program development, implementation, and evaluation, and supervision of staff, either directly or through subordinate levels of supervision.  Organizational and management practices as applied to the analysis and evaluation of projects, programs, policies, procedures, and operational needs, principles and practices of municipal government administration.
 The principles and practices of land use planning, zoning, and redevelopment. 25 Item D.

Assistant City Administrator

Page 3 of 4 ends

 National, State, and local laws and regulations related to land use planning, zoning, redevelopment, and economic development.
 State of California Planning and Zoning Law; the California Environmental Quality Act (CEQA); the Subdivision Map Act; laws and procedures related to municipal annexations and boundary changes through the Local Agency Formation Commission (LAFCO); the City of Sonora General Plan; and applicable federal, state, and local laws, ordinances, regulations, and policies governing community development, land use, redevelopment, and municipal planning activities.  All facets related to grants/loans application, administration, implementation and reporting requirements.
 Applicable Federal, State, and local laws, codes, and regulations.  Marketing economic and business related activities.
 Principles and practices of employee supervision, including work planning, assignment, review and evaluation, and the training of staff in work procedures.  Methods and techniques for the development of presentations, contract negotiations, business correspondence, and information distribution; research and reporting methods, techniques, and procedures.
 Techniques for effectively representing the City in contacts with governmental agencies, community groups, and various business, professional, educational, regulatory, and legislative organizations.  Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and City staff.

Ability to:
 Develop and implement goals, objectives, policies, procedures, work standards, and internal controls for the department and assigned program areas.
 Provide administrative and professional leadership and direction for the department and the City.  Prepare and administer large and complex budgets; allocate limited resources in a cost-effective manner.
 Interpret, apply, and ensure compliance with Federal, State, and local policies, procedures, laws, and regulations.
 Plan, organize, direct, and coordinate the work of professional and technical personnel within assigned area of responsibility; delegate authority and responsibility; select, motivate, and evaluate the work of staff and train staff in work procedures.
 Research, analyze, and evaluate new service delivery methods, procedures, and techniques.  Effectively administer special projects with contractual agreements and ensure compliance with stipulations; effectively administer a variety of administrative services programs and administrative activities.
 Prepare clear and concise reports, correspondence, policies, procedures, and other written materials.  Conduct complex research projects, evaluate alternatives, make sound recommendations, and prepare effective technical staff reports.
 Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines.  Operate modern office equipment including computer equipment and specialized software applications programs.
 Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
 Communicate clearly with diverse audiences in person, by telephone, and in writing.  Identify and respond to community and City Council issues, concerns, and needs. 26 Item D.

Assistant City Administrator

Page 4 of 4 ends

Education and Experience:

Any combination of education and experience that would likely provide the required knowledge and skills is qualifying. A typical way to obtain the knowledge and skills would be; Equivalent to a Bachelor’s Degree from an accredited college or university with major coursework in land use planning, geography, architecture, landscape architecture, public administration, economics, environmental studies, engineering, business management, or closely related field. Seven (7) years of increasingly responsible experience in community development, planning, economic development, grant administration, or related municipal functions, including five (5) years of management or supervisory experience in a local government environment.

PHYSICAL DEMANDS
Work is primarily performed in a standard office environment using computers, telephones, and other office equipment. The position may require attendance at meetings, movement between work locations, and occasional lifting or carrying of materials related to assigned duties. The City will provide reasonable accommodation to qualified individuals with disabilities in accordance with applicable law.

ENVIRONMENTAL ELEMENTS
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.

WORKING CONDITIONS
Must be able to attend meetings and other activities outside of normal working hours, including regular City Council and commission meetings.
27 Item D.

JUNE 2026
FLSA: EXEMPT

ADMINISTRATIVE SERVICES DIRECTOR

DEFINITION
Under general direction of the City Administrator, plans, organizes, manages, and provides direction and oversight for all functions and activities of the Administrative Services Department, including finance, general accounting, business licenses, purchasing, information technology, human resources, and risk management; directs and administers the fiscal operations and activities of the City, which include investments, financial transaction processing, record keeping and reporting, and payroll; coordinates the preparation and administration of the City's budget; coordinates assigned activities with other City departments, officials, outside agencies, and the public; provides highly responsible and complex professional assistance to the City Administrator in areas of expertise; and performs related work as required. Participates as a member of the City's executive management team and assists in organizational planning, policy development, and long-range strategic initiatives.

SUPERVISION RECEIVED AND EXERCISED
Receives administrative direction from the City Administrator. Provides supervision to professional, technical, and administrative staff within the department.

CLASS CHARACTERISTICS
This is a department head classification that oversees, directs, and participates in all activities of the Administrative Services Department, including planning, development, and administration of departmental policies, procedures, and services. Provides assistance to the City Administrator in a variety of administrative, coordinative, analytical, and liaison capacities. Successful performance of the work requires knowledge of public policy, municipal functions and activities, including the role of an elected City Council, and the ability to develop, oversee, and implement projects and programs in a variety of areas.

EXAMPLES OF TYPICAL JOB FUNCTIONS (Illustrative Only)
Management reserves the right to add, modify, change or rescind the work assignments of different positions and to make reasonable accommodation so that qualified employees can perform the essential functions of the job.
 Assumes full management responsibility for all Administrative Services Department functions and operations.
 Develops, directs, and coordinates the implementation of goals, objectives, policies, procedures, and work standards for the department.
 Manages and participates in the development and administration of the department’s annual budget; directs the forecast of additional funds needed for staffing, equipment, materials, and supplies; directs the monitoring of and approves expenditures; directs and implements budget adjustments as necessary.  Selects, trains, motivates, and directs department personnel; evaluates and reviews work for acceptability and conformance with department standards, including program and project priorities and performance evaluations; works with employees on performance issues; implements discipline and termination procedures; responds to staff questions and concerns. 28 Item D.

Administrative Services Director

Page 2 of 4 ends

 Coordinates the administration of the annual budget for the City, provides financial forecasting and planning; tracks the adopted budget and prepares quarterly reports for the City Council.  Establishes the City’s central budgeting, accounting, and financial reporting practices; evaluates accounting procedures and financial controls; responds to and implements audit recommendations.  Manages the City’s investment portfolio; ensures that investments meet the City’s policy guidelines and that adequate cash is available to meet obligations; prepares quarterly reports regarding investments to the City Council.
 Manages and directs the financial activities of the City including the preparation of the Annual Comprehensive Financial Report (ACFR).
 Manages the City's long-term pension obligations, including oversight of CalPERS employer contributions, monitoring of actuarial valuations, and administration of the City's pension trust and other pension funding strategies; develops strategies to manage Unfunded Accrued Liability costs, reports on pension funding status to the City Administrator and City Council as part of the budget review process.
 Manages and monitors the City's reserve funds, ensures reserve balances are maintained in accordance with City policy.
 Manages City revenue collection programs, including taxes, fees, assessments, subventions, and other revenue sources.
 Develops and recommends financial policies, reserve strategies, investment policies, and long-range financial plans for consideration by the City Administrator and City Council.  Oversees the City's information technology resources, cybersecurity initiatives, technology planning, systems administration, and contracted technology services, including evaluation and implementation of emerging technologies to improve service delivery and operational efficiency.  Oversees the City's human resources functions, including recruitment and selection, labor relations and collective bargaining support, classification and compensation administration, employee benefits, training, and personnel policy administration.
 Oversees the City's risk management and insurance programs, including the administration of contracts for risk management services.
 Negotiates contracts and agreements; coordinates with legal counsel and City department representatives to determine City needs and requirements for contractual services.  Represents the Administrative Services Department to other City departments, elected officials, and outside agencies; explains and interprets departmental programs, policies, and activities; negotiates and resolves significant issues.
 Participates in professional organizations and meetings; monitors changes in laws, regulations, technology, and industry best practices; recommends and implements policy and procedural changes as appropriate.
 Prepares, reviews, and presents staff reports, various management and information updates, and reports on special projects as assigned by the City Administrator.  Performs other duties as assigned.

QUALIFICATIONS
Knowledge of:
 Administrative principles and practices, including goal setting, program development, implementation, and evaluation, and supervision of staff, either directly or through subordinate levels of supervision.  Organizational and management practices as applied to the analysis and evaluation of projects, programs, policies, procedures, and operational needs; principles and practices of municipal government administration.
 Principles and practices of governmental accounting, public finance administration and budgeting, auditing, reconciliation; Federal and State regulations and guidelines as they pertain to municipal finance, grant administration, municipal taxation and revenue management. 29 Item D.

Administrative Services Director

Page 3 of 4 ends

 Public agency budgetary, contract administration, City-wide administrative practices, and general principles of risk management related to the functions of the assigned area.  Practices and techniques of automated and manual financial and accounting document processing and record keeping.
 Principles and practices of strategic financial planning, treasury management, investment management, and long-range fiscal forecasting.
 Technical, legal, financial, and public relations problems associated with the management of administrative services programs.
 Methods and techniques for the development of presentations, contract negotiations, business correspondence, and information distribution; research and reporting methods, techniques, and procedures.
 Modern office practices, methods, financial programs, and computer equipment and applications related to the work.
 Techniques for effectively representing the City in contacts with governmental agencies, community groups, and various business, professional, educational, regulatory, and legislative organizations.  Techniques for providing a high level of customer service while effectively dealing with the public, vendors, contractors, and City staff.

Ability to:
 Develop and implement goals, objectives, policies, procedures, work standards, and internal controls for the department and assigned program areas.
 Provide administrative and professional leadership and direction for the department and the City.  Prepare and administer large and complex budgets; allocate limited resources in a cost-effective manner.
 Interpret, apply, and ensure compliance with Federal, State, and local policies, procedures, laws, and regulations.
 Plan, organize, direct, and coordinate the work of professional and technical personnel within assigned areas of responsibility; delegate authority and responsibility; select, motivate, and evaluate the work of staff and train staff in work procedures.
 Research, analyze, and evaluate new service delivery methods, procedures, and techniques.  Administer special projects with contractual agreements and ensure compliance with stipulations.  Prepare clear and concise reports, correspondence, policies, procedures, and other written materials.  Conduct complex research projects, evaluate alternatives, make sound recommendations, and prepare effective technical staff reports.
 Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize work, set priorities, and meet critical time deadlines.  Communicate clearly with diverse audiences in person, by telephone, and in writing.  Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
 Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Education and Experience:

Graduation from an accredited four-year college or university with major coursework in finance, accounting, business or public administration, or a related field and seven (7) years of increasingly responsible professional experience, including five (5) years of management or supervisory experience, preferably in municipal administration or in a finance office. Possession of a Certified Public Accountant (CPA), Certified Public Finance Officer (CPFO), or equivalent professional certification is desirable. 30 Item D.

Administrative Services Director

Page 4 of 4 ends

WORKING CONDITIONS
Must be able to attend meetings and other activities outside of normal working hours, including regular City Council and commission meetings.
31 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Tyler Summersett, Community Development Director
SUBJECT: Consider the Mayor’s Recommendation to Re-Appoint Linda Emerson to the City of Sonora Planning Commission to Serve a Four (4) Year Term.

RECOMMENDATION:

Consider the Mayor’s Re-Appointment of Linda Emerson to Serve as a City of Sonora Planning Commissioner for a Four-Year Term Expiring on July 1, 2030.

BACKGROUND:

The Planning Commission meets monthly on the fourth Monday of the Month. Meetings are held at 5:30 pm in the Council Chambers. All meetings are open to the public and noticed on the City’s website in addition to agendas being posted at City Hall. The Planning Commission has 5 members.

The functions of the Planning Commission are as follows:

A. It shall develop and maintain a general plan.

B. It shall investigate and make recommendations to the City Council upon reasonable and practicable means for putting the general plan into effect, in order that it will serve as a pattern and guide for the orderly physical growth and development of the City, and as the basis for the efficient expenditure of funds relating to the subjects of the general plan.

C. It shall develop specific plans as may be necessary or desirable.

D. It shall periodically review the capital improvement program of the City.

E. It shall perform such other functions as the City Council may provide.

The Planning Commission has the powers necessary to enable it to fulfill and carry out its planning functions. 32 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 F. In the performance of their functions, Planning Commission personnel may enter upon any land and make examinations and surveys, provided that such entries, examinations and surveys do not interfere with the use of the land by those lawfully entitled to the possession thereof.

G. Upon request, all public officials shall furnish to the Planning Commission, within a reasonable time, such available information as may be required for the work of such Planning commission.

H. It shall endeavor to promote public interest in, and understanding of, official plans and regulations relating thereto. It may consult and confer with public officials and agencies, civic, educational, professional and other organizations, and with citizens generally, with relation to the carrying out of such plans.

DISCUSSION / ANALYSIS:

As of July 1, 2026, one (1) Planning Commissioner opening is available. The Mayor received an application from Linda Emerson who is currently serving on the Planning Commission to continue in this capacity. Linda Emerson was initially appointed in 2024 to finish a four (4) year term vacated two (2) years early as a result of a Planning Commissioner being elected to City Council.

Commissioner Emerson previously served as a Planning Commissioner for Tuolumne County as well.

Planning Commissioners are appointed to four (4) terms. Commissioner Emerson’s new term will begin July 1, 2026, and expire July 1, 2030.

FISCAL IMPACT:

Commissioners receive a stipend of $35 per meeting to support the functioning of the Commissions activities.

ATTACHMENTS:

No Attachments
CORE COUNCIL PRIORITIES:

Economic Development/Growth and General Plan
33 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Tyler Summersett, Community Development Director
SUBJECT: Waive the Second Reading, Read by Title Only, and Adopt Ordinance No. 916 Amending the City of Sonora Municipal Code to Add Chapter 8.50 to Title 8 Regulating Tobacco Product Sales Including a Resolution to Adopt a Fee Schedule for Tobacco Retailer Licenses.

RECOMMENDATION:

Waive the Second Reading, Read by Title only, and Adopt Ordinance No. 916 Amending the City of Sonora Municipal Code to Add Chapter 8.50 to Title 8 Regulating Tobacco Product Sales and Consider a Fee Schedule for Tobacco Retailer Licenses; and
Consider Adoption of Resolution 06-15-2026-D Adopting a Fee Schedule for Tobacco Retail Licenses in the City.

BACKGROUND:

The City of Sonora currently lacks a regulatory framework to effectively monitor and enforce tobacco retail activities. As a result, staff is proposing Chapter 8.50 et. seq. of the City’s Municipal Code introducing a licensing system for tobacco retailers within the City of Sonora. This ordinance is intended to curb unlawful sales practices and ensure compliance with local, state, and federal tobacco control laws.

The primary objective of Chapter 8.50 is to require tobacco retailers to obtain a license and comply with operational regulations. This ordinance provides the framework for regulating sales of tobacco products within the City and imposes penalties for non-compliance.

The ordinance is intended to prevent youth access to tobacco products, ensure compliance with state and federal regulations, reduce the prevalence of flavored tobacco products, kratom and nitrous oxide (NOX).

DISCUSSION / ANALYSIS:

The Tobacco Retail License ordinance was previously presented to the Sonora City Council for consideration on June 1, 2026. The Ordinance was brought back with the following modifications:
34 Item F.

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

1. Removal of Proximity to Youth Oriented Facilities (1000’)

2. Removal of Proximity to Other Tobacco Retailers (1000’)

3. Modification to Population and Density, the total number of tobacco retailer licenses issued to significant tobacco retailers within the City shall be limited to one for each 1,200 inhabitants of the City (yielding an allowance of 4; previously was 1,650 with an allowance of 3)

4. Language added to 8.50.110 FEE FOR LICENSE AND INCREASE IN FEES.

C. WAIVER OF FEES for New Businesses and existing Retailers who have not had a violation of the ordinance in the previous License year.

Upon further review of the final Ordinance, one final Section was deleted from Ordinance 916 consistent with the direction above to remove Proximity and location-based restrictions on future businesses in the City. The Section is 8.50.050 – LIMITS ON ELIGIBILITY FOR A TOBACCO RETAILER LICENSE. Section D, which reads:
“PROXIMITY TO CANNABIS RETAILERS. No new license may issue to authorize tobacco retailing within 1000 feet of an existing cannabis retailer as measured by a straight line from the nearest point of the property line of the parcel on which the applicants business is located to the nearest point of the property line of the parcel on which an existing cannabis retailer is located.”
The City currently has two cannabis retailers, one along the S. Washington corridor and the other on Mono way.

Both of these locations include zoning for a diverse mix of uses. If this section were not removed, the Ordinance would severely restrict potential new retailers within a 1000’ of their businesses in the future. The City Council was clear in their direction to staff that they didn’t want this, which is why the other proximity and locationbased restrictions, eliminated from the original draft ordinance and identified above, were removed.

With the elimination of Item D, the City Council’s original direction is reflected in the final ordinance.

Additionally, grammatical errors were corrected.

The Attached Ordinance represents final Tobacco Retail License, Ordinance 916 language ready for adoption.

Ordinance Summary
The proposed ordinance establishes a comprehensive framework for regulating the sale of tobacco products within the City. The ordinance further aligns with state and federal regulations and addresses concerns regarding illegal access to tobacco.
35 Item F.

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 Chapter 8.50 et. seq. would require tobacco retailers to obtain a license and comply with operational regulations as prescribed in the ordinance. Salient provisions of the ordinance include:

1. Section 8.50.020 – Licensing Requirements: All tobacco retailers must obtain a license from the City. Licenses are issued for a one-year period and must be renewed annually.

2. Section 8.50.020 A – G. Restrictions on Sales: The ordinance prohibits sales of tobacco products to individuals under 21 years of age and restricts the sale of flavored tobacco products.

3. Section 8.50.020 J. Security Measures Required: All tobacco retailers shall follow required measures as specified on the license application.

4. Section 8.50.030 Sale of Flavored Tobacco Products Prohibited. It shall be unlawful for any tobacco retailer to sell any flavored tobacco product.

5. Section 8.50.050 B. Licensed Cannabis Business. No license may issue, and no existing license may be renewed, to authorize tobacco retailing at a location licensed for commercial cannabis or pharmacy.

6. Section 8.50.050 G Population and Density. The total number of tobacco retailer licenses issued to Significant Tobacco Retailers within the City shall be limited to one for each 1,200 inhabitants of the City.

7. Section 8.50.060 Application Procedure. Outlines the procedures for obtaining a tobacco retailer license.

8. Section 8.50.070 License Issuance/Denial/Appeal. Outlines the approval/denial findings for a tobacco retailer license and appeal procedures.

9. Section 8.50.080 and 8.50.090 License Renewal, Expiration and License not Transferable. Outlines License Renewal and Expiration procedures.

10. Section 8.50.120 Compliance and Monitoring: Regular compliance checks will be conducted to ensure adherence to the ordinance. Violations are subject to penalties, including license suspension and revocation.

11. Section 8.50.130 – 8.50.150 Enforcement: The ordinance designates the City of Sonora Police Department, Code Enforcement and any agency or person designated by the Department to enforce the provisions of the ordinance. Regular inspections will be conducted, and violations will be addressed through civil penalties and potential license revocation, as outlined.

12. Section 8.50.070 Appeal of Issuance or Denial of License: Any person aggrieved by any decision to issue or deny a license may appeal to the City Council.
36 Item F.

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

13. Section 8.5.140 Tobacco Retailing without a Valid License: Administrative Fines may be levied for unlicensed Tobacco Retailers.

Importantly, the draft Ordinance is not intended to affect or otherwise eliminate existing Smoke shops/significant tobacco retailers or general tobacco retailers within the City. However, Section 8.50.050 A – G contains several location based and other requirements to obtain a new Tobacco Retail License (TRL) including:

8.50.050 A. Mobile Vending prohibited;

8.50.050 B. Licensed Cannabis Business shall not be issued a Tobacco Retail License;

8.50.050 C. Pharmacies shall not be issued a Tobacco Retail License;

8.50.050 G. Population and Density include the total number of retail licenses to be issued to a significant tobacco retailer to be limited to one for each 1,200 inhabitants of the city (e.g., 5,000/1,200=4 Tobacco Retailer Licenses Total)

8.50.070 Appeal of Issuance or Denial. Any person aggrieved by any decision to issue or deny may appeal to the City Council.

Should any of the existing Tobacco Retailers not comply with any one or more location/proximity based or other provisions of the Tobacco Retail License Ordinance, they would be considered legally non-conforming in accordance with Section 17.58 of the City’s Municipal Code and may continue indefinitely unless the use has been abandoned or otherwise ceases for a period of one year or more.

Moreover, the Tobacco Retailer License (TRL) divides City retailers into 2 categories- Significant Retailers/Smoke shops and Tobacco Retailer- General (which includes convenience and retail stores). The definition of “Smoke shop/significant tobacco retailer”, applies to any business for which the principal or core business is selling tobacco products, tobacco accessories, or both, as evidenced by any of the following: twenty-percent (20%) or more of floor or display area is devoted to tobacco products, tobacco accessories, or both; or sixty percent (60%) or more of gross sales receipts are derived from the sale or exchange of tobacco products, tobacco accessories, or both; or fifty percent (50%) or more of completed sales transactions include tobacco products or tobacco accessories”. The ordinance will limit this type of business to four (4) within City limits or 1 per 1,200 inhabitants. The General retailers will not be capped within the City.

Additionally, Ordinance 916 will prohibit the sale of Nitrous Oxide and Kratom products in the City of Sonora.

This is not currently a State or Federal law, although other City’s across the state have chosen to move forward with a similar ban. These products are currently available at some shops within the City, so this represents a curtailment of current practice for a few businesses.

Lastly, as noted, the primary objective of Chapter 8.50 et. seq., is to prevent youth access to tobacco products, ensure compliance with state and federal regulations and with City operational regulations. The Findings Section 37 Item F.

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 of the Ordinance substantiates and outlines the basis for the ordinance. The statistics on use of tobacco products is alarming and continues to be an urgent public health issue, particularly for young people in Tuolumne County.

TOBACCO RETAILER LICENSE APPLICATION FEES:

Staff recommends the following for TRL cost recovery for businesses who have had a violation during the previous license year.

Costs to the City are identified as--
a. Administrative (work to create the application, mail annual invoice, update forms, confirm payment, retailer education)
b. Application Processing (application review for completeness, follow up, permit issuance) c. Compliance Monitoring (inspection for each Tobacco Retailer at least one time annually, documentation of violations or compliance, prosecution of violaters)
3 hours are anticipated to complete this work at the average hourly rate would put the TRL fee at: $240 (3 hours) Outreach to Retailers:

During outreach to City businesses, several of the retailers expressed frustration with the City’s intent to license on top of the State License that they already need. The real angst seemed to revolve around the fact that the State recently notified license holders that the State fee would increase from $265 dollars annually to $450. This is an increase of $185 dollars.

Additionally, some of the retailers felt they were being punished, even though they had not done anything wrong.

A no fee license with penalties for non-compliance could be one approach to address this issue.

BUSINESSES IMPACTED BY A TOBACCO RETAIL LICENSE:

Fourteen (14) Retail Businesses will be impacted by the Tabacco Retail License.

PLANNING COMMISSION:

The Tobacco Retail License item went to the Planning Commission at the April 25, 2026, meeting. The Planning Commission voted 5-0 to support the Tobacco Retail License. Separately, they voted 5-0 to support no fee for the license, or a very low fee in light of the increased fee at the State level and the requirement for licensing with both the State and City.
38 Item F.

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 CEQA DETERMINATION:

The Ordinance qualifies for Statutory Exemption(s) from the California Environmental Quality Act (CEQA) and Guidelines pursuant to Sections 15060(c)(2) and 15061(b)(3). In accordance with Section 15060(c)(2), the ordinance does not constitute a “Project” as defined in the CEQA Guidelines. Section 15061(b)(3) is the “common sense” exemption noting that the project will not have an impact on the environment. As the project will require tobacco retailers to obtain a license and will not result in any physical change to a building or property, there will be no impact on the environment.

FISCAL IMPACT:

Implementation of the Tobacco Retail License (TRL) program may result in a neutral to minor fiscal impact to the City depending on violations of the ordinance. Staff recommends an annual Tobacco Retail License fee of $240 per Retailer to recover the City’s administrative, application processing, inspection, and compliance monitoring costs associated with implementation and enforcement of the ordinance. The annual license fee will be waived during the first year of the program and in any subsequent license year in which the Retailer has no violations of the ordinance.

ATTACHMENTS:

1. Ordinance No. 916 – An Ordinance of the City of Sonora Amending the City of Sonora Municipal Code Adding Chapter 8.50 of Title 8 Regulating Tobacco Product Sales and Requiring the Licensure of Tobacco Retailers.

2. Resolution No. 06-1-2026-D Adopting a fee schedule for Tobacco Retail Licensing CORE COUNCIL PRIORITIES:

Fiscal Responsibility and Stability
39 Item F.

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SONORA REGULATING TOBACCO

PRODUCT SALES, REQUIRING THE LICENSURE OF TOBACCO RETAILERS, AND AMENDING

THE CITY OF SONORA MUNICIPAL CODE
The city council of the City of Sonora does ordain as follows:

8.50.000 – See Appendix A: Findings

8.50.010 – DEFINITIONS. The following words and phrases, whenever used in this chapter, shall have the meanings defined in this section unless the context clearly requires otherwise:

A. “Arm’s Length Transaction” means a sale in good faith and for valuable consideration that reflectsthe fair market value between two informed and willing parties, neither of which is under any compulsion to participate in the transaction.

B. “Cannabis” has the meaning set forth in California Business and Professions Code Section 26001, asthat section may be amended from time to time.

C. “Cannabis Product” hasthe meaning set forth in California Business and Professions Code Section 26001, as that section may be amended from time to time.

D. “Cannabis Retailer” means any retail establishment in which cannabis or cannabis products are sold or offered for sale to persons that do not hold a license to engage in commercial cannabis activity issued by the State of California in accordance with the Business and Professions Code Section 26000 etseq., asthat section may be amended from time to time.

E. “Child-Resistant Packaging" means packaging that meets the definition set forth in Code of Federal Regulations, title 16,section 1700.15(b), asin effect on January 1, 2015, and was tested in accordance with the method described in Code of Federal Regulations, title 16,section 1700.20, asin effect on January 1, 2015.

F. “Cigar”means any roll of tobacco other than a cigarette wrapped entirely or in part in tobacco or any substance containing tobacco and weighing more than 4.5 pounds per thousand.

G. “Cigarette” means:

1. any roll of tobacco wrapped in paper or in any substance not containing tobacco; and

2. any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described herein.

H. "Compliance checks" means systems the department uses to investigate and ensure that tobacco retailers are following and complying with the requirements of this chapter. Compliance checks may involve the use of persons between the ages of 18 and 20 who purchase or attempt to purchase tobacco products. Compliance checks may also be conducted by the department or other units of government for 40 Item F.
educational, research, and training purposes or for investigating or enforcing federal, state, or local laws and regulations relating to tobacco products.

I. "Coupon" means any voucher, rebate, card, paper, note, form, statement, ticket, image, or other issue, whether in paper, digital, or other form, used for commercial purposes to obtain an article, product, service, or accommodation without charge or at a discounted price.

J. “Delivery sale” means the sale of any tobacco product to any person for personal consumption and not for resale when the sale is conducted by any means other than an in-person, over-the-counter sales transaction in a tobacco retail establishment. Delivery sale includes the sale of any tobacco product when the sale is conducted by telephone, other voice transmission, mail, the internet, or appbased service. Delivery sale includes delivery by licensees or third parties by any means, including curbside pick-up.

K. “Department” means the City of Sonora Police Department, the City of Sonora Code Enforcement, and any agency or person designated by the Department to enforce or administer the provisions of this chapter.

L. "Electronic smoking device" means any device that may be used to deliver any aerosolized or vaporized substance to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah.

Electronic smoking device includes any component, part, or accessory of the device, and also includes any substance that may be aerosolized or vaporized by such device, whether or not the substance contains nicotine. Electronic smoking device does not include drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

M. “Flavored Tobacco Product” means any tobacco product that contains a taste or smell, other than the taste or smell of tobacco, that is distinguishable by an ordinary consumer either prior to, or during the consumption of, a tobacco product, including, but not limited to, any taste or smell relating to fruit, menthol, mint, wintergreen, chocolate, cocoa, vanilla, honey, molasses, or any candy, dessert, alcoholic beverage, herb, or spice.

N. "Full Retail Price" means the price listed for a tobacco product on its packaging or on any related shelving, advertising, or display where the tobacco product is sold or offered for sale, plus all applicable taxes and fees if such taxes and fees are not included in the listed price.

O. “Kratom product” means any or all parts of the plant Mitragyna speciosa that contains mitragynine or 7-hydroxymitragynine (also known as 7-OH or 7-Hydroxy), or any food product, food ingredient, dietary ingredient, dietary supplement, or beverage intended for human consumption that contains any part of the plant Mitragyna speciosa or any extract, synthetic alkaloid, or synthetically derived compound of such plant or its leaf including, but not limited to, any powder, capsule, pill, beverage, or other edible product intended for human consumption.

P. “Little Cigar” means any roll of tobacco other than a cigarette wrapped entirely or in part in tobacco or any substance containing tobacco and weighing no more than 4.5 41 Item F.
pounds per thousand. “Little Cigar” includes, but is not limited to, tobacco products known or labeled as small cigar, little cigar, or cigarillo.

Q. "Manufacturer" means any person, including any re-packer or re-labeler, who manufactures, fabricates, assembles, processes, or labels a tobacco product; or imports a finished tobacco product for sale or distribution into the United States.

R. “Moveable place of business” means any form of business that is operated out of a kiosk, truck, van, automobile or other type of vehicle or transportable shelter and not a fixed address store front or other permanent type of structure authorized for sales transactions.

S. "Nitrous oxide" means a colorless, nonflammable gas (N:O) sometimes used in aerosols and sometimes used as an anesthetic, which, when inhaled, produces loss of sensibility to pain, often preceded by exhilaration and laughter and used often as an anesthetic in dentistry. Nitrous oxide is oftentimes called "laughing gas." T. "Nitrous oxide device" means any cartridge, compressed gas cylinder, apparatus, container, or other device intended or designed to be used to contain or dispense or administer nitrous oxide.

U. “Person” means any natural person, partnership, cooperative association, corporation, personal representative, receiver, trustee, assignee, or any other legal entity.

V. “Pharmacy” means any retail establishment in which the profession of pharmacy is practiced by a pharmacist licensed by the State of California in accordance with the Business and Professions Code and where prescription pharmaceuticals are offered forsale, regardless of whether the retail establishmentsells other retail goodsin addition to prescription pharmaceuticals.

W. “Proprietor” means a person with an ownership or managerial interest in a business.

An ownership interest shall be deemed to exist when a person has a 10% or greater interest in the stock, assets, or income of a business other than the sole interest of security for debt. A managerial interest shall be deemed to exist when a person has or shares ultimate control over the day-to-day operations of a business.

X. “Recreation Facility” means an area, place, structure, or other facility that is used either permanently ortemporarily for community recreation, even though it may be used for other purposes, and includes but is not limited to a gymnasium, playing court, playing field, and swimming pool.

Y. "Sale" or "Sell" means any transfer, exchange, barter, gift, offer for sale, or distribution for a commercial purpose, in any manner or by any means whatsoever.

Z. “Self-Service Display” means the open display or storage of tobacco products in a manner that is physically accessible in any way to the general public without the assistance of the retailer or employee of the retailer and a direct face-to-face transfer between the purchaser and the retailer or employee of the retailer. A vending machine is a form of self-service display.

AA."Smoke shop/significant tobacco retailer" means any person or business for which the principal or core business is selling tobacco products, tobacco accessories, or both, as evidenced by any of the following: twenty percent (20%) or more of floor or display area is devoted to tobacco products, tobacco accessories, or both; or sixty 42 Item F.
percent (60%) or more of gross sales receipts are derived from the sale or exchange of tobacco products, tobacco accessories, or both; or fifty (50%) percent or more of completed sales transactions include tobacco products or tobacco accessories.

BB."Smoking" means inhaling, exhaling, burning, or carrying any lighted or heated cigar, cigarette, or pipe, or any other lighted or heated product containing, made, or derived from nicotine, tobacco, marijuana, or other plant, whether natural or synthetic, that is intended for inhalation. "Smoking" includes using an electronic smoking device.

CC. “Tobacco Product” means:

1. any product containing, made of, or derived from tobacco or nicotine that is intended for human consumption or is likely to be consumed, whether inhaled, absorbed, or ingested by any other means, including but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, or snus;

2. any electronic smoking device and any substances that may be aerosolized or vaporized by such device, whether or not the substance contains nicotine; or

3. any component, part, or accessory of 1. Or 2., whether or not any of these containstobacco or nicotine, including but not limited to filters,rolling papers, blunt or hemp wraps, hookahs, mouthpieces, and pipes. “Tobacco product” does not mean drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act.

DD. "Tobacco retailer" means any person or business that sells, offers for sale, or exchanges or offers to exchange for any form of consideration, tobacco products or tobacco paraphernalia. This definition includes both tobacco retailers-general (EE below) and smoke shops/significant tobacco retailers (AA above)..

EE.“Tobacco retailer-general”means any person or businessthatsells, offersforsale, or exchanges or offers to exchange for any form of consideration, tobacco products or tobacco paraphernalia, but for which the sale of such products is not the primary or core business. To qualify as a tobacco retailer-general, the establishment must not meet any of the criteria listed in AA above, which define a smoke shop/significant tobacco retailer. Examples of tobacco retailer-general licensees may include, but are not limited to: convenience stores, supermarkets, grocery stores, gas stations, or mini-marts.

FF. “Tobacco Retailing” means engaging in the activities of a tobacco retailer.

GG. “Youth-Oriented Facility” means a parcel in the city that is occupied by:

1. a private or public kindergarten, elementary, middle, junior high, or high school;

2. a library open to the public;

3. a playground open to the public;

4. a youth center, defined as a facility where children, ages 6 to 17, inclusive, come together for programs and activities;
43 Item F.

5. a recreation facility open to the public, defined as an area, place, structure, or otherfacility that is used either permanently ortemporarily for community recreation, even though it may be used for other purposes;

6. a park open to the public or to all the residents of a private community;

7. a licensed child-care facility or preschool [other than a small-family day care home or a large-family day care home [as defined in California Health & Safety Code § 1596.78]];

8.50.020 – GENERAL REQUIREMENTS AND PROHIBITIONS.

A. TOBACCO RETAILER’S LICENSE REQUIRED. Itshall be unlawful for any person to engage in tobacco retailing in the city without first obtaining and maintaining a valid tobacco retailer’slicense for each location at which tobacco retailing isto occur. Tobacco retailing without a valid tobacco retailer’s license is a nuisance as a matter of law.

B. LAWFUL BUSINESS OPERATION. In the course of tobacco retailing or in the operation of the business or maintenance of the location for which a license issued, it shall be a violation of this chapter for a licensee, or any of the licensee’s agents or employees, to violate any local, state, or federal law applicable to the sale of tobacco products.

C. SMOKING PROHIBITED. Smoking, including smoking for the purpose of sampling any tobacco product, is prohibited within the indoor area of any retail establishment licensed under this chapter. Smoking also prohibited outdoors within 25 feet of any retail establishment licensed under this chapter.

D. MINIMUM LEGAL SALES AGE. No person engaged in tobacco retailing shall sell a tobacco product to a person under 21 years of age.

E. DISPLAY OF LICENSE. Each tobacco retailer license shall be prominently displayed in a publicly visible location at the licensed location.

F. POSITIVE IDENTIFICATION REQUIRED FOR SALE. No person engaged in tobacco retailing shall sell a tobacco product to another person without first verifying by means of government- issued photographic identification that the recipient is at least 21 years of age.

G. SELF-SERVICE DISPLAYS PROHIBITED. Tobacco retailing by means of a self-service display is prohibited.

H. ON-SITE SALES. All sales of tobacco products shall be conducted in-person in the licensed location. It shall be a violation of this chapter for any tobacco retailer or any of the tobacco retailer’s agents or employees to engage in the delivery sale of tobacco products or to knowingly or recklessly sell or provide tobacco products to any person that intends to engage in the delivery sale of the tobacco product in the city.

I. POSITIVE IDENTIFICATION REQUIRED FOR ENTRY: SMOKE SHOPS/SIGNIFICANT TOBACCO RETAILERS. No smoke shop/significant tobacco retailer shall allow the following individualsto enter its premises: (1) any individual who is younger than the minimum age established by state law for the purchase or possession of tobacco products; (2) any individual who appears to be under the age of twenty-seven (27) 44 Item F.
years, unless an examination of the individual's identification confirms that the individual is at least the minimum age under state law to purchase and possess tobacco products.

J. SECURITY MEASURES REQUIRED: SMOKE SHOPS/SIGNIFICANT TOBACCO RETAILERS. Allsmoke shops/significant tobacco retailersshall follow required security measures asspecified on the license application. These measuresshall include, but may not be limited to:

1. The facility shall be alarmed with a monitored burglar alarm. The monitoring center shall be UL-listed. In addition to motion sensors, alarm components shall include contact points on all interior and exterior doors, windows capable of opening, motion sensorsin each room of the facility, and glass break sensors on any external windows. The facility alarm shall be equipped with non-emergency notification technology that provides immediate notification of facility management of any system failures (e.g., power outage, sensor malfunction). The burglary alarm shall cause the alarm company to immediately notify the Sonora Police Department Communications Center.

2. Recorded closed-circuit color video (CCTV) cameras shall be installed and employed to monitor all aspects of the facility. All areas of the facility accessible to patrons shall be equipped with video monitors in a visible location where patrons can clearly see that their activities are being monitored.

3. Any rear door used to admit employees or deliveries shall be equipped with a 180-degree viewing device.

4. Height markers that display height measurements are required on the interior of the business, at a minimum, located at entrances and exits.

5. The patron entrance shall be equipped with signage prohibiting hats and hoods that conceal patrons’ facial features.

K. NITROUS OXIDE. It shall be unlawful for an establishment designated as a tobacco retailer-general to sell, offer, distribute, or otherwise provide to any person nitrous oxide or a nitrous oxide device. For tobacco retailer-general licensees only, this section shall not apply to:

1. The administration of nitrous oxide by a medical or dental practitioner licensed by the state or at the direction or under the supervision of a practitioner licensed by the state for the purpose of providing medical or dental care;

2. The sale or distribution of nitrous oxide as a propellant in food products such as whipped cream by commercial edible food generators, as defined in the City of Sonora Municipal Code Section 7.08.100;

3. The sale or distribution of nitrous oxide by a wholesaler licensed by the Board of Pharmacy or manufacturer classified under Code Number 325120 or 424690 of the North American Industry Classification system (NAICS); or

4. Any othersale or distribution under an express exemption pursuant to Penal Code sections 381b through 381e.
45 Item F.

It shall be unlawful for an establishment designated as a smoke shop/significant tobacco retailer to sell, offer, distribute, or otherwise provide to any person nitrous oxide or a nitrous oxide device. No exceptions or conditions apply to smoke shop/significant tobacco retailer licensees.

L. KRATOM PRODUCTS. It shall be unlawful for a tobacco retailer to sell, offer, distribute, or otherwise provide to any person a kratom product, as defined in Section 8.50.010.

8.50.030 – SALE OF FLAVORED TOBACCO PRODUCTS PROHIBITED.

A. FLAVORED TOBACCO PRODUCT SALES PROHIBITED. It shall be unlawful for any tobacco retailer to sell any flavored tobacco product.

B. PRESUMPTIVE FLAVORED TOBACCO PRODUCT. A public statement or claim made or disseminated by the manufacturer of a tobacco product, or by any person authorized or permitted by the manufacturer to make or disseminate public statements concerning such tobacco product, that such tobacco product has a taste or smell other than tobacco shall constitute presumptive evidence that the tobacco product is a flavored tobacco product.

8.50.040 – TOBACCO PRODUCT PRICING AND PACKAGING.

A. PACKAGING AND LABELING. No tobacco retailer shall sell any tobacco product to any consumer unless the tobacco product:

1. is sold in the manufacturer's packaging intended for sale to consumers;

2. conforms to all applicable federal labeling requirements; and

3. conforms to all applicable child-resistant packaging requirements.

B. DISPLAY OF PRICE. The price of each tobacco product offered for sale shall be clearly and conspicuously displayed on the tobacco product or on any related shelving, posting, advertising, or display at the location where the item is sold or offered for sale.

C. DISTRIBUTION OF TOBACCO SAMPLES OR PROMOTIONAL ITEMS. It is unlawful for any person to distribute free or nominally priced tobacco products.

D. PROHIBITION OF TOBACCO COUPONS AND DISCOUNTS. No tobacco retailershall:

1. honor or redeem, or offer to honor or redeem, a coupon to allow a consumer to purchase a tobacco product for less than the full retail price;

2. sell any tobacco product to a consumer through a multiple-package discount or otherwise provide any such product to a consumer for less than the full retail price in consideration for the purchase of any tobacco product or any other item; or

3. provide any free or discounted item to a consumer in consideration for the purchase of any tobacco product.

E. MINIMUM PACKAGE SIZE FOR LITTLE CIGARS. No tobacco retailer shall sell any little cigar unless it is sold in a package of at least 5 little cigars.

8.50.050 – LIMITS ON ELIGIBILITY FOR A TOBACCO RETAILER LICENSE. 46 Item F.

A. MOBILE VENDING. No license may issue to authorize tobacco retailing at other than a fixed location. No tobacco retail license will be issued to a moveable place of business.

B. LICENSED CANNABIS BUSINESSES. No license may issue, and no existing license may be renewed, to authorize tobacco retailing at a location licensed for commercial cannabis activity by the State of California under Business and Professions Code Division 10.

C. PHARMACIES. No license may issue, and no existing license may be renewed, to authorize tobacco retailing in a pharmacy.

D. POPULATION AND DENSITY. The issuing of tobacco retailer licenses is limited as follows:

1. The total number of tobacco retailer licenses issued to significant tobacco retailers within the city shall be limited to one for each 1,200 inhabitants of the city.

2. For the purposes of this subsection, the total population of the city/county shall be determined by the most current published total available from the U.S. Census Bureau or the California State Department of Finance, whichever has been more recently updated, as of the date the license application is filed. For purposes of calculating the limit established by this subsection, a fraction of .5 or more shall be rounded up to the next whole number. A fractional amount of less than .5 shall be rounded down to the next whole number.

3. No new license may be issued to a significant tobacco retailer if the number of tobacco retailer licenses equal or exceed the total number authorized pursuant to subsection (1).

8.50.060 – APPLICATION PROCEDURE.

A. An application for a tobacco retailer’s license shall be submitted in the name of each proprietor proposing to conduct retail tobacco sales and shall be signed by each proprietor or an authorized agent thereof. All applications shall be submitted on a form supplied by the Department.

B. A license issued contrary to this chapter, contrary to any other law, or on the basis of false or misleading information shall be revoked pursuant to Sec. 8.50.130(C) of this chapter. Nothing in this chapter shall be construed to vest in any person obtaining and maintaining a tobacco retailer’s license any status or right to act as a tobacco retailer in contravention of any provision of law.

C. Applicant submissions shall contain the following information:

1. The name, address, and telephone number of each proprietor of the business seeking a license.

2. The business name, address, and telephone number of the location for which a license is sought.

3. The name and mailing address authorized by each proprietor to receive all communications and notices required by, authorized by, or convenient to the enforcement of this chapter.

4. Proof that the location for which a tobacco retailer’s license is sought has been issued all necessary state licenses for the sale of tobacco products.

5. Whether or not any proprietor or any agent of the proprietor has admitted 47 Item F.
violating, or has been found to have violated, this chapter or any other local, state, or federal law governing the sale of tobacco products and, if so, the dates and locations of all such violations within the previous five years.

6. A signed affidavit affirming that the proprietor has not sold and will not sell any tobacco product without a license required by this chapter.

7. Such other information as the Department deems necessary for the administration or enforcement of this chapter as specified on the application form required by this section.

D. A licensed tobacco retailer shall inform the Department in writing of any change in the information submitted on an application for a tobacco retailer’s license within 10 business days of a change.

8.50.070 – LICENSE ISSUANCE OR DENIAL.

A. ISSUANCE OF LICENSE. Upon the receipt of a complete and adequate application for a tobacco retailer's license and the license fee required by this chapter, the Department may approve or deny the application for a license within six working days, or it may delay action for a reasonable period of time to complete any investigation of the application or the applicant deemed necessary.

B. DENIAL OF APPLICATION. The department may deny an application for a tobacco retailer’slicense based on any of the following:

1. The information presented in the application is inaccurate or false.

Intentionally supplying inaccurate or false information shall be a violation of this chapter;

2. The application seeks authorization for tobacco retailing at a location for which this chapter prohibits a licensed to be issued;

3. The application seeks authorization for tobacco retailing for a proprietor to whom this chapter prohibits a license to be issued; or

4. The application seeks authorization for tobacco retailing in a manner that is prohibited pursuant to this chapter, that is unlawful pursuant to any other chapter of this Code, or that is unlawful pursuant to any other law.

5. The application seeks authorization for tobacco retailing at a business location for which the business is lacking a current Business License pursuant to the City of Sonora Municipal Code Section 5.10.

6. Any other any other suitable reason the granting of a license to the applicant is not consistent with the public health and welfare, including the applicant’s history of noncompliance with this chapter and other laws relating to the sale of tobacco products.

C. APPEAL OF ISSUANCE OR DENIAL. Any person aggrieved by any decision of the department with respect to the issuance orrefusal to issue a tobacco retailer’s license may appeal to the council by filing a notice of appeal with the city administrator. The councilshall thereupon fix a time and place for hearing such appeal. The city administrator or designee shall give notice to such person of the time and place of hearing by sending notice by certified mail. The council shall have the authority to determine all questionsraised on such appeal. No such determination shall conflict with any substantive provision of this text. The council shall make findings, thereon, which shall be final.

D. Proration of fees for a tobacco retail license will be as follows: If a retailer applies for 48 Item F.
a tobacco retail license during the first half of the calendar year (January 1 through June 30), said retailer will be charged for a full calendar year. If the retailer applies for a tobacco retail license during the second half of the calendar year(July 1 through December 31),said business will be charged for half a calendar year.

E. The only exception to paragraph D shall be those retailers which apply for a tobacco retail license during the month of December. A retailer will not be required to obtain a current calendar year's tobacco retail license, if, they pay for the following year's license during December of the current year. If said retailer does not elect to pay for the following year,said retailer will pay for half a calendar year, covering the tobacco retail license for the current year.

8.50.080 – LICENSE RENEWAL AND EXPIRATION.

A. RENEWAL OF LICENSE. A tobacco retailer’s license is invalid if the appropriate fee has not been timely paid in full or if the term of the license has expired. The term of a tobacco retailer license is 1 year. Each tobacco retailer shall apply for the renewal oftheir tobacco retailer’s license by December 1 of each year, on a form supplied by the department. The completed form and payment shall be due to the City by the following January 1, with said payment being delinquent if not received by January 31 of said year. A retailer that fails to timely submit a renewal application and fee is ineligible for license renewal and must submit a new application pursuant to Section

8.50.060.

8.50.090 – LICENSES NOT TRANSFERABLE, PAST VIOLATIONS AT RETAIL LOCATION.

A. LICENSES NOT TRANSFERRABLE. A tobacco retailer’s license may not be transferred from one person to another or from one location to another. A new tobacco retailer's license is required whenever a tobacco retailing location has a change in proprietors.

B. PAST VIOLATIONS. Notwithstanding any other provision of this chapter, prior violations at a location shall continue to be counted against a location and license ineligibility periods shall continue to apply to a location unless:

1. the location has been transferred to new proprietor(s) in an arm’slength transaction; and

2. the new proprietor(s) provide the city with clear and convincing evidence that the new proprietor(s) have acquired the location in an arm's length transaction.

8.50.100 –LICENSE CONVEYS A LIMITED, CONDITIONAL PRIVILEGE.

Nothing in this chapter shall be construed to grant any person obtaining and maintaining a tobacco retailer’s license any status or right other than the limited conditional privilege to act as a tobacco retailer at the location in the City identified on the face of the permit.

Nothing in this chapter shall be construed to render inapplicable, supersede, or apply in lieu of, any other provision of applicable law.

8.50.110 – FEE FOR LICENSE AND INCREASE IN FEES.

A. FEE FOR LICENSE. The fee to issue or to renew a tobacco retailer’s license shall be calculated so as to recover the total cost of administration and enforcement of this chapter, including, but not limited to, issuing a license, administering the license program, retailer education, retailer inspection and compliance checks, 49 Item F.
documentation of violations, and prosecution of violators, but shall not exceed the cost of the regulatory program authorized by this chapter. All fees and interest upon proceeds of fees shall be used exclusively to fund the program. Fees are nonrefundable except as may be required by law.

B. INCREASE IN FEES. The fee to issue or to renew a tobacco retailer’s license shall be established or amended by resolution of the city council.

C. FEE WAIVER. All license fees will be waived for:
• New proprietors proposing to conduct retail tobacco sales at a business location;
• Proprietors seeking renewal of an existing tobacco retail license who have had no violations at the business location in the previous 365-day period from the date the renewal application is made.

8.50.120 – COMPLIANCE MONITORING.

A. Compliance with this chapter shall be monitored by the Department. In addition, the City may designate additional persons to monitor compliance with this chapter.

All licensed premises must be open to inspection by city staff or designated persons during regular business hours.

B. The Department shall inspect each tobacco retailer at least 1 time per 12-month period to ensure compliance with this chapter.

C. The city will conduct at least 1 compliance check per 24-month period that involves the participation of persons between the ages of 18 and 20 to enter licensed premises to attempt to purchase tobacco products.

D. Nothing in this section shall create a right of action in any licensee or other person against the city or its agents.

8.50.130 – SUSPENSION OR REVOCATION OF LICENSE.

A. SUSPENSION OR REVOCATION OF LICENSE FOR VIOLATION. In addition to any other penalty authorized by law, a tobacco retailer’s license shall be suspended or revoked if the Department finds, based on a preponderance of the evidence, after the licensee is afforded notice and an opportunity to be heard, that the licensee, or any of the licensee's agents or employees, have violated any of the requirements, conditions, or prohibitions of this chapter; such violation is determined by any court of competent jurisdiction; or the licensee has pleaded guilty, “no contest” or its equivalent, or admitted to a violation of any law designated in Section 8.50.020 above.

1. Upon a finding by the Department of a first violation of this chapter at a location, the license shall be suspended for 30 days.

2. Upon a finding by the Department of a second violation of this chapter at a location within any 5-year period, the license shall be suspended for 90 days.

3. Upon a finding by the Department of a third violation of this chapter at a location within any 5-year period, the license shall be suspended for 1 year.

4. Upon a finding by the Department of four or more violations of this chapter at a location within any 5-year period, the license shall be revoked.

B. APPEAL OF SUSPENSION OR REVOCATION. Any person aggrieved by any decision 50 Item F.
of the department with respect to the suspension or revocation of a tobacco retailer'slicense may appeal to the council by filing a notice of appeal with the city administrator. The councilshall thereupon fix a time and place for hearing such appeal. The city administrator or designee shall give notice to such person of the time and place of hearing by sending notice by certified mail. The council shall have the authority to determine all questionsraised on such appeal. No such determination shall conflict with any substantive provision of this text. The council shall make findings, thereon, which shall be final. An appeal is not available for a revocation made pursuant to subsection (c) below.

C. REVOCATION OF LICENSE WRONGLY ISSUED. A tobacco retailer’s license shall be revoked if the Department finds, after the licensee is afforded notice and an opportunity to be heard, that one or more of the bases for denial of a license under Section 8.50.070 existed at the time application was made or at any time before the license issued. The decision by the Departmentshall be the final decision of the city

8.50.140 – TOBACCO RETAILING WITHOUT A VALID LICENSE.

A. INELIGIBLE FOR LICENSE. In addition to any other penalty authorized by law, if the Department finds, or if a court of competent jurisdiction determines, based on a preponderance of evidence after notice and an opportunity to be heard, that any person has engaged in tobacco retailing at a location without a valid tobacco retailer’s license, either directly or through the person’s agents or employees, the person shall be ineligible to apply for, or to be issued, a tobacco retailer’s license as follows:

1. After a first violation of this section at a location, no new license may issue for the person or the location (unless ownership of the business at the location has been transferred in an arm’s length transaction), until 30 days have passed from the date of the violation.

2. After a second violation of this section at a location within any 5-year period, no new license may issue for the person or the location (unless ownership of the business at the location has been transferred in an arm’s length transaction), until 90 days have passed from the date of the violation.

3. After of a third or subsequent violation of this section at a location within any 5 year period, no new license may issue for the person or the location (unless ownership of the business at the location has been transferred in an arm’s length transaction), until 5 years have passed from the date of the violation.

B. ADMINISTRATIVE FINE FOR UNLICENSED TOBACCO RETAILER. In addition to any other penalty authorized by law, a Licensee shall pay a fine if the Licensee or Licensee's agents or employees violate any of the requirements, conditions, or prohibitions of this Chapter. The amount of the administrative fine for each violation of this Chapter shall be as follows:

1. A fine not to exceed two thousand five hundred dollars ($2,500.00) for each violation identified during the first instance in which the tobacco retailer has committed a violation or violations.

2. A fine not to exceed five thousand dollars ($5,000.00) for each violation identified during a subsequent instance if the tobacco retailer has committed a previous violation or violations within a 60-month period.

3. A fine not to exceed ten thousand dollars ($10,000.00) for each violation 51 Item F.
identified during a subsequent instance if the tobacco retailer has twice committed a previous violation or violations within a sixty-month period.

8.50.150 – ADDITIONAL REMEDIES.

A. The remedies provided by this chapter are cumulative and in addition to any other remedies available at law or in equity.

B. Whenever evidence of a violation of this chapter is obtained in any part through the participation of a person under the age of 18 years, such a person shall not be required to appear or give testimony in any civil or administrative process brought to enforce this chapter and the alleged violation shall be adjudicated based upon the sufficiency and persuasiveness of the evidence presented.

C. Violations of this chapter shall be subject to an administrative penalty. The amount of the administrative penalty shall be fifty dollars($50.00) forthe first offense, one hundred dollars($100.00) forthe second offense, and two hundred fifty dollars (250.00) for any subsequent offense.

D. Any person who or which violates any of the provisions of this chapter is guilty of a misdemeanor, under Section 594 of the California Penal Code and shall, upon conviction thereof, be punished by a fine of not to exceed one thousand dollars, or by imprisonment in the county jail for a period not to exceed six months, or by both such fine and imprisonment.

E. Violations of this chapter are hereby declared to be public nuisances.

F. In addition to other remedies provided by this chapter or by otherlaw, any violation of this chapter may be remedied by a civil action brought by the city attorney, including administrative or judicial nuisance abatement proceedings, civil code enforcement proceedings, and suits for injunctive relief.

G. Upon inspection and determination by the Department that a product offered for sale is in violation of this chapter, the tobacco retailer shall immediately remove all such prohibited products from the retail premises. Removal requires that the violating products be taken ofstore shelves, out of any area accessible to the public, and removed from the retailer's inventory to an of-site location or destroyed by the retailer. Failure to comply with an immediate removal request constitutes a separate and distinct violation for each 24-hour period of non-compliance. The decision by the Department may be appealed pursuant to the procedures set forth in Section 8.50.130(b). Prohibited products shall be destroyed and properly disposed of at the cost of the seller after all internal appeals have been exhausted and the time in which to seek judicial review pursuant to California Code of Civil Procedure section 1094.6 or other applicable law has expired without the filing of a lawsuit or, if such a suit is filed, after judgment in that suit becomes final.

H. For the purposes of the civil remedies provided in this chapter:

1. Each day on which a tobacco product is distributed, sold, or offered for sale in violation of this chapter shall constitute a separate violation of this chapter; and

2. Each individual tobacco product that is distributed, sold, or offered for sale in violation of this chapter shall constitute a separate violation of this chapter.

I. All tobacco retailers are responsible for the actions of their employees relating to the sale, offer to sell, and furnishing of tobacco products at the retail location.

The sale of any tobacco product by an employee shall be considered an act of 52 Item F.
the tobacco retailer.

8.50.160 – EXCEPTIONS.

A. Nothing in this chapter shall be construed to penalize the purchase, use, or possession of a tobacco product by any person not engaged in tobacco retailing.

8.50.170 – CONSTRUCTION & SEVERABILITY. It is the intent of the city council of the City of Sonora to supplement applicable state and federal law and not to duplicate or contradict such law and this ordinance shall be construed consistently with that intention. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this chapter, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses, or phrases of this chapter, or its application to any other person or circumstance. The city council of the City of Sonora hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause, or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

Sec. 8.50.180 – PUBLIC RECORDS.

All information provided to the Department by a licensee or license applicant pursuant to this chapter shall be subject to disclosure under the California Public Records Act (California Government Code section 6250 et seq.) or any other applicable law.

SECTION III. EFFECTIVE DATE. This Ordinance shall take effect and be in force from and after 30 days after date of enactment; provided, however, that Sections 8.50.000-8.50.180 shall not take effect until 6 months after date of enactment. 53 Item F.

Appendix A: Findings.

The city council of the city of Sonora hereby finds and declares as follows:

WHEREAS, the city council finds that a local licensing system for tobacco retailersis appropriate to ensure that retailers comply with tobacco control laws and business standards of the city council, to protect the health,safety, and welfare of our residents; WHEREAS, approximately 480,000 people die in the United States from smoking-related diseases and exposure to secondhand smoke every year, making tobacco use the nation's leading cause of preventable death;2
WHEREAS, the World Health Organization (WHO) estimates that tobacco kills 8 million people and causes over 1.4 trillion dollars in economic damage each year;136 WHEREAS, 5.6 million of today’s Americans who are younger than 18 years of age are projected to die prematurely from a smoking-related illness;2 WHEREAS, tobacco use is the number one cause of preventable death in California137 and continues to be an urgent public health issue, as evidenced by the following:
 40,000 California adults die from their own smoking annually;1  More than 25% of all adult cancer deaths in California are attributable to smoking;138  Smoking costs California $13.29 billion in annual health care expenses, $3.58 billion in Medicaid costs caused by smoking, and $10.35 billion in smoking-caused productivity losses;139
 Tobacco use can cause disease in nearly all of the organs of the body and is responsible for 87% of lung cancer deaths, 32% of coronary heart disease deaths, and 79% of all cases of chronic obstructive pulmonary disease in the United States;2 WHEREAS, tobacco use among priority populations in California contributes to health disparities and creates significant barriers to health equity, as evidenced by the following:
 African American (20.4%), Asian or Pacific Islander (11.4%), and Hispanic (15.2%) males all report a higher smoking prevalence than the statewide average among all adults (11.0%);9
 American Indian/Alaska Native Californians have the highest smoking prevalence (19.1%) among all reported adult demographic populations;9  Smoking is more prevalent among rural (14.9%) compared to urban (10.6%) Californians;9
 Californians with the highest levels of educational attainment and annual household income have the lowest smoking prevalence;9
 Adults who identify as lesbian, gay, bisexual, or transgender reportsmoking at a higher rate (17.4%) than the statewide average (11.0%);9  Those who reported experiencing psychological distress in the past month smoke at rates (26.7%) higher than the statewide average (11.0%);9 54 Item F.

WHEREAS, despite the state's efforts to limit youth access to tobacco, youth are still able to access tobacco products, as evidenced by the following:
 In California, research indicates over 67% of current and former adult smokers started by the age of 18 and almost 100% start by age 26;140  In California, from 2017 to 2018, approximately 13% of high school students reported using tobacco;9
 Disparities in tobacco use exist among California high school students, with higher rates found among LGBTQ, American Indian, and Pacific Islander youth;9  Unless smoking rates decline, an estimated 441,000 of all California youth who are alive today will die prematurely from smoking-related diseases;2  In 2017, 22.8% of high school students in California had tried cigarette smoking;141  Between 2014 and 2018, electronic smoking device use among California youth increased from 14.1% to 46.2%;8
WHEREAS, the tobacco industry encourages youth and young adult tobacco initiation through predatory targeting,11 as evidenced by the following:
 Tobacco companies target young adults ages 18 to 24 to increase their frequency of tobacco use and encourage their transition to habitual users;66  Tobacco industry documents state that if "a man has never smoked by the age of 18, the odds are three-to-one he never will. By age 24, the odds are twenty-to-one”;142  The tobacco industry spends an estimated $496 million annually to market tobacco products to California residents;139
WHEREAS, California retailers continue to sell tobacco to underage consumers, evidenced by the following:
 9.3% of high school students in California reported buying their own electronic cigarette from a store;141
 19.1% of California tobacco retailers unlawfully sold tobacco products to underage persons in 2018;9
WHEREAS, requiring tobacco retailers to obtain a tobacco retailer license will not unduly burden legitimate business activities of retailers who sell tobacco products to adults but will, however, allow the city council to regulate the operation of lawful businesses to discourage violations of federal, state, and local tobacco control and youth tobacco access laws, as evidenced by the following:
 Tobacco products are the number one seller in U.S. convenience stores, and in 2018, they generated an average of $523,084 in sales perstore;143  Systematic scientific reviews indicate that merchant compliance with youth tobacco sales laws reduces the rate of tobacco use among adolescents;26,27  Studies found increased retailer compliance and reduced tobacco sales to youth following implementation and active enforcement of youth tobacco sales laws paired with penalties for violations;144,145
 A review of 41 California communities with strong tobacco retailer licensing ordinances found that youth sales rates declined in 40 of these communities after the ordinances were enacted, with an average 69% decrease in the youth sales 55 Item F.
rate;25
WHEREAS, the federal Family Smoking Prevention and Tobacco Control Act ("Tobacco Control Act”), enacted in 2009, prohibited candy- and fruit-flavored cigarettes,28 largely because these flavored products are marketed to youth and young adults,26,35,145 and younger smokers were more likely than older smokers to have tried these products;26 WHEREAS, neither federal nor California state laws restrict the sale of menthol cigarettes or flavored non-cigarette tobacco products, such as cigars, cigarillos, smokeless tobacco, hookah tobacco, electronic smoking devices, and the solutions used in these devices; WHEREAS, in 2018, more than 86% of tobacco retailers in California sold flavored noncigarette tobacco products, over 91% of tobacco retailers sold menthol cigarettes,80 and, as of 2016, 8 out of 10 tobacco retailers near schools sold flavored non-cigarette tobacco products;147
WHEREAS, flavored tobacco products are used by the majority of youth and young adult tobacco users (86.4% and 57.7%, respectively) in California;9 WHEREAS, mentholated and flavored products have been shown to be "starter" products for youth who begin using tobacco26,148,149 and that these products help establish tobacco habits that can lead to long-term addiction;26,150,151
WHEREAS, between 2004 and 2014, use of non-menthol cigarettes decreased among all populations, but overall use of menthol cigarettes increased among young adults (ages 18 to 25) and adults (ages 26+);30
WHEREAS, flavored tobacco has significant public health implications for youth and people of color as a result of targeted industry marketing strategies and product manipulation;11,26,152,153
WHEREAS, a review of advertising, promotions, and pack prices near California high schools found that "for each 10 percentage point increase in the proportion of Black students, the proportion of menthol advertising increased by 5.9% … the odds of a Newport [a leading brand of mentholated cigarettes] promotion were 50% higher … and the cost of Newport was 12 cents lower.” There was no such association found for non-mentholated cigarettes;154
WHEREAS, scientific reviews by the FDA and the Tobacco Products Scientific Advisory Committee ("TPSAC") found marketing of menthol cigarettes likely increases the prevalence of smoking among the entire population, but especially among youth, African Americans,33 and possibly Hispanic and Latino individuals;34 and that menthol cigarettes are associated with increased initiation and progression to regular cigarette smoking, increased dependence on cigarettes, and reduced success in smoking cessation, especially among African American menthol smokers;33
56 Item F.

WHEREAS, research indicates that the FDA ban in 2009 on all flavored cigarette products (except menthol) led to a 6% decrease in youth tobacco use and a 17% decrease in the likelihood of a youth becoming a cigarette smoker;155
WHEREAS, studies indicate that laws prohibiting the sale of flavored tobacco products lead to decreases in youth tobacco use, as evidenced by the following:
 An evaluation of New York City's law, which prohibits the sale of all flavored tobacco, excluding menthol, indicated that as a result of the law, youth had 37% lower odds of ever trying flavored tobacco products and 28% lower odds of ever using any type of tobacco;156
 An evaluation of a law in Providence, Rhode Island, which prohibits the sale of all flavored tobacco, excluding menthol, indicated that as a result of the law, current use of any tobacco product among high school youth declined from 22% to 12% and e-cigarette use declined from 13.3% to 6.6%, even as statewide e-cigarette use among high school increased to more than 20%;157
WHEREAS, the health effects of non-cigarette tobacco products such as cigars, cigarillos, smokelesstobacco, and shisha are substantial as demonstrated by research thatshows that non-cigarette tobacco products have addictive levels of nicotine, harmful toxins, and dangerous carcinogens;158-164
WHEREAS, unlike cigarette use that has steadily declined among youth, the prevalence of the use of non-cigarette tobacco products has increased among California youth;9 WHEREAS, the availability of inexpensive tobacco products leads to increased tobacco use as evidenced by more than 100 academic studies that conclusively show that when tobacco products are made more expensive, fewer people use tobacco, fewer initiate tobacco use, and more people quit tobacco use;2,48-51,53-58 WHEREAS, research has also consistently shown that increases in cigarettes prices will result in less smoking across various sociodemographic populations;165 WHEREAS, a systematic review by the U.S. Community Preventive Services Task Force found that a 20% price increase would reduce demand for cigarettes by approximately

10.4%, the prevalence of adult tobacco use by 3.6%, and initiation of tobacco use by young people by 8.6%;49
WHEREAS, unequal price increases across different types of tobacco products lead to substitution from one product to another;56,58
WHEREAS, youth are particularly responsive to changes in tobacco prices,26,52,54,166 and evidence suggests that tobacco companies deliberately target youth with price reductions;26,51,64-66,167
57 Item F.

WHEREAS, evidence also suggests that cigarettes are cheaper in neighborhoods with lower household incomes,118,168 Newport menthol cigarettes cost less in areas with higher proportions of African Americans,118 and underserved communities are targeted with price discounts and coupons;169-171
WHEREAS, tobacco companies spend considerably to decrease the price of their products in order to counter state and local tobacco control efforts, appeal to price-sensitive consumers, and increase demand for tobacco products. For example, tobacco companies spent the majority of their cigarette marketing budgets on price discounts, accounting for nearly $6.2 billion of $8.6 billion advertising and promotional expenditures in 2018; 50,51,62 WHEREAS, the tobacco industry’s price discounting strategies,such as coupons and multiple- package discounts, are popular among consumers, with more than half of adults using some price minimization strategy.70 Coupon receipt and redemption appears more prevalent among white, younger, female, sexual minority, and more nicotine dependent smokers.172 In California, individuals who used price minimization strategiessaved an average $1.04 per pack (or 18.6% of the total) in 2010;70 WHEREAS, price-discounted sales account for a substantial proportion of overall tobacco product sales;63
WHEREAS, although federal and state law ban the sale of individual cigarettes,78,173 neither federal nor California state laws restrict the sale of individual little cigars and cigars; WHEREAS, many retailers sell little cigars and cigars individually, making them more affordable and appealing to youth.79 Additionally:
 78.3% of California tobacco retailers sell a popular brand of youth-friendly cigars for less than $1.00;79
 Between 2012 and 2016, annual sales of cigarillos increased by 78% overall and by 155% for “concept-flavored" (e.g., Jazz) cigarillos;174 WHEREAS, a 10% increase in cigar prices has been associated with decreased cigar sales175,176 and may significantly reduce cigar use among youth;177 WHEREAS, neither federal nor California state laws set a minimum price for tobacco products;
WHEREAS, minimum price markups and related laws in other states have been shown to be effective at increasing the price of cigarettes but may remain vulnerable to price manipulation by the tobacco industry without attention to coupons and discounts;82 WHEREAS, studies have estimated that if price discounts were prohibited across the United States, the number of people who smoke would decrease by more than 13%;68 the impact of a $10 federal minimum floor price for cigarettes could reduce the number of 58 Item F.
packs sold in the United States by 5.7 billion per year and prompt more than 10 million smokers to quit;55 and that a state-level minimum floor price law designed to raise the average price of cigarette packs by just under $2.00 could decrease the prevalence of cigarette use and consumption by more than 4% and reduce income-based smoking disparities in California;86
WHEREAS, by selling tobacco products, pharmacies reinforce positive social perceptions of smoking, convey tacit approval of tobacco use, and send a message that it is not so dangerous to smoke;178,179
WHEREAS, pharmacies sell cigarettes cheaper than other stores118 and advertise tobacco product discounts more than other stores in California;80 WHEREAS, tobacco-free pharmacy sales policies decrease the availability of tobacco products by reducing tobacco retailer density by up to three times compared with communities that do not have such policies,119 and immediately after the nationwide CVS policy change to not sell tobacco products, cigarette purchases declined and smokers who had previously purchased their cigarettes exclusively at CVS were up to twice as likely to stop buying cigarettes entirely;120
WHEREAS, research indicates that the density and proximity of tobacco retailers increase smoking behaviors, including number of cigarettes smoked per day,90 particularly in neighborhoods experiencing poverty;90,180-182
WHEREAS, the density of tobacco retailers near adolescents’ homes has been associated with increased youth smoking rates101 and initiation of noncigarette tobacco product use;183 WHEREAS, adults who smoke are likely to have a harder time quitting when residential proximity to tobacco retailers is closer107 and density is higher;184-186 WHEREAS, tobacco retailers are more prevalent in underserved communities, especially in neighborhoods with a higher proportion of African American or Hispanic residents;93-98 WHEREAS, tobacco retailer density is higher in urban compared to rural areas, except for low- income communities, which have higher tobacco retailer densities regardless of geography, and Hispanic communities, which are associated with variable retailer densities across geography;97,187
WHEREAS, policies to reduce tobacco retailer density have been shown to be effective103,104,188,189 and can reduce or eliminate inequities in the location and distribution of tobacco retailers;103,104
WHEREAS, six out of 10 tobacco retailers in California sold cigar products using cannabisrelated flavor descriptors and these retailers were more prevalent in school neighborhoods with lower median income;190
59 Item F.

WHEREAS, both youth and adult tobacco users are more likely to also use cannabis;191,192 WHEREAS, strict enforcement of policies prohibiting retail sales of cigarettes to youth, sales of cigarettes via vending machines, and other means through which youth gain access to tobacco in the commercial settings can limit their opportunities to obtain these products;26,27
WHEREAS, strong policy enforcement and monitoring of retailer compliance with tobacco control policies (e.g., requiring identification checks) is necessary to achieve reductions in youth tobacco sales;193,194
WHEREAS, the Institute of Medicine recognizes that retailers are not likely to comply with youth tobacco access laws unless such laws are actively enforced through retailer compliance checks paired with meaningful penalties on business owners for violations;195 WHEREAS,state law explicitly permits cities and countiesto enact local tobacco retail licensing ordinances, and allows for the suspension or revocation of a local license for a violation of any state tobacco control law (Cal. Bus. & Prof. Code § 22971.3); WHEREAS, California courts have affirmed the power of the city council to regulate business activity to discourage violations of law. See, e.g., Cohen v. Board of Supervisors, 40 Cal. 3d 277 (1985); Bravo Vending v. City of Rancho Mirage, 16 Cal. App. 4th 383 (1993); Prime Gas, Inc. v. City of Sacramento, 184 Cal. App. 4th 697 (2010); WHEREAS, over 180 cities and counties in California have passed tobacco retailer licensing ordinances in an effort to stop youth from using tobacco;9 WHEREAS, the city council has a substantial interest in protecting youth and underserved populations from the harms of tobacco use; and
WHEREAS, the city council finds that a local licensing system for tobacco retailers is appropriate to ensure that retailers comply with tobacco control laws and business standards of the City of Sonora in order to protect the health,safety, and welfare of our residents;
NOW THEREFORE, it is the intent of the city council, in enacting this ordinance, to ensure compliance with the business standards and practices of the city and to encourage responsible tobacco retailing and to discourage violations of tobacco-related laws, especially those which prohibit or discourage the sale or distribution of tobacco products to youth, but not to expand or reduce the degree to which the acts regulated by federal or state law are criminally proscribed or to alter the penalties provided therein.
60 Item F.

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73 New York City Administrative Code § 17-176.1.
74 Oakland, California, Municipal Code § 5.91.040.
75 Providence, Rhode Island Municipal Code § 14-303.
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111 Berg CJ, Henriksen L, Cavazos-Rehg PA, Haardoerfer R, Freisthler B. The emerging marijuana retail environment: Key lessons learned from tobacco and alcohol retail research. Addict Behav. 2018;81:26-31. doi: 10.1016/j.add- beh.2018.01.040. 112 Feighery EC, Schleicher NC, Boley Cruz T, Unger JB. An examination of trends in amount and type of cigarette advertising and sales promotions in California stores, 2002- 2005. Tob Control. 2008;17(2):93-98. doi: 10.1136/ tc.2007.022046. 113 Jernigan DH, Sparks M, Yang E, Schwartz R. Using public health and community partnerships to reduce density of alcohol outlets. Prev Chronic Dis. 2013;10:E53. doi:

10.5888/pcd10.120090.
114 Cal. Bus. & Prof. Code § 23817.5.
115 Bright Research Group for the San Francisco Tobacco-Free Project. Reducing Tobacco Retail Density in San Francisco: A Case Study. 2016. Available at:
68 Item F.
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117 Attorneys General Call on Retail Pharmacies to Stop Selling Tobacco Products [press release]. March 28, 2014. Avail- able at:
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123 21 U.S.C. § 387f(d)(4)(A).
124 Food and Drug Administration. Report to Congress — Progress and Effectiveness of the Implementation of the Family Smoking Prevention and Tobacco Control Act. U.S.

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159 National Cancer Institute. Cigar Smoking and Cancer. 2020; https://www.cancer.gov/about-cancer/causes-preven-tion/risk/tobacco/cigars-fact-sheet.

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165 Yao T, Ong MK, Max W, et al. Responsiveness to cigarette prices by diferent racial/ethnic groups of US adults. Tob Control. 2018;27(3):301-309. doi:

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167 Tessman GK, Caraballo RS, Corey CG, Xu X, Chang CM. Exposure to tobacco coupons among U.S. middle and high school students. Am J Prev Med. 2014;47(2 Suppl 1):S61-68. doi: 10.1016/j.amepre.2014.05.001.
168 Mills SD, Golden SD, Henrisksen L. Neighbourhood disparities in the price of the cheapest cigarettes in the USA. J Epidemiol Community Health. 2019;73(9):894-896. doi:

10.1136/jech-2018-210998.
169 Counter Tobacco. Disparities in Point-of-Sale Advertising and Retailer Density.

Available at: https://countertobacco. org/resources-tools/evidence-summaries/disparitiesin-point-of-sale-advertising-and-retailer-density. Accessed May 18, 2020. 72 Item F.
170 Lempert LK, Glantz SA. Tobacco Industry Promotional Strategies Targeting American Indians/Alaska Natives and Exploiting Tribal Sovereignty. Nicotine Tob Res. 2018. doi:

10.1093/ntr/nty048.
171 Henriksen L, Schleicher NC, Johnson TO, Roeseler A, Zhu SH. Retail Tobacco Marketing in Rural Versus Nonrural Counties: Product Availability, Discounts, and Prices.

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173 Cal. Penal Code § 308.3(a).
174 Gammon DG, Rogers T, Coats EM, et al. National and state patterns of conceptflavoured cigar sales, USA, 2012-2016.

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187 Rodriguez D, Carlos HA, Adachi-Mejia AM, Berke EM, Sargent J. Retail tobacco exposure: using geographic analysis to identify areas with excessively high retail density.

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Resolution Number 06-15-2026-D

A RESOLUTION ADOPTING THE CITY OF SONORA

TOBACCO RETAIL LICENSING APPLICATION FEE SCHEDULE
WHEREAS, the City Council finds that a local licensing system for tobacco retailers is appropriate to ensure that retailers comply with tobacco control laws and business standards of the City Council to protect the health, safety, and welfare of our residents; and, WHEREAS, the City of Sonora added Chapter 8.5 to Title 8 of the Sonora Municipal Code regulating tobacco product sales and requiring the licensure of tobacco retailers; WHEREAS, on April 27, 2026, the City of Sonora Planning Commission convened a public hearing to recommend that the City Council adopt a Tobacco Retail Licensing Ordinance and Fee Schedule for Tobacco Retail Licensing applications; and WHEREAS, on June 1, 2026 the City of Sonora City Council convened a public hearing to consider the Planning Commission’s recommendations; and WHEREAS, on June 15, 2026 the City of Sonora City Council adopted the Tobacco Retail Licensing Ordinance and Fee Schedule; and
WHEREAS, the City is granted the authority under the State Constitution to charge user fees and regulatory fees for discretionary services or regulatory activities that they provide to the public; and
WHEREAS, the fees may not exceed the estimated reasonable cost for providing the service or performing the activity; and
WHEREAS, the City has established user and regulatory fees for processing administrative permits, including the fees for the City’s Tobacco Retail Licensing Applications; and WHEREAS, the City’s existing fee schedule does not include fees for the processing of Tobacco Retail Licensing Applications; and
WHEREAS, the new fee schedule for Tobacco Retail Licensing applications is in accordance with the Planning Study and estimated reasonable cost for providing the service of processing Tobacco Retail License applications.

NOW, THEREFORE, BE IT RESOLVED THAT THE SONORA CITY COUNCIL HEREBY ADOPTS the Tobacco Retail Licensing Fee Schedule attached.

PASSED, APPROVED AND ADOPTED as a Resolution by the Sonora City Council at a meeting held by the City Council on the 15 day of June, 2026 by the following vote:
75 Item F.

Resolution Number 06-15-2026-D
AYES:

NOES:

ABSENT:

Dated:
_________________________
Ann Segerstrom, Mayor
ATTEST: ___________________________
Nicole McCutchen, City Clerk
76 Item F.

Exhibit A
* TRL Fee is waived for all New and Existing Businesses/Retailers who have not had a violation of the ordinance in the previous license year
City of Sonora
Tobacco Retail License Fee
Adopted June 15, 2026
Fee Name Rate $79.76 x 3
hours
License Fee
Waived
Tobacco Retail License $240 $0*
77 Item F.

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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Consider Adoption of Resolution 06-15-2026-B Establishing the FY26/27 GANN Appropriations Limit for the City of Sonora.

RECOMMENDATION:

Consider Adoption of Resolution 06-15-2026-B Establishing the FY2026/27 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 2026/27. The City may select either the percentage change in California per capita personal income or the percentage change in the local assessment role due to the addition of local non-resident new construction. This City has elected to use the change in California per capita income of 4.95%.

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 .51% will be used rather than the County’s percentage decrease of (.27%). Local jurisdictions are allowed to choose whichever factors are most beneficial for them each year.
78 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 FY26/27 Gann Appropriations Limit is as follows:

FISCAL IMPACT:

The City’s FY2026/27 appropriations funded by tax revenues are within the required GANN Limit.

ATTACHMENTS:
 Resolution No. 06-15-2026-B Establishing the FY2026/27 Appropriations Limit for the City of Sonora.  California Department of Finance: Price Factor and Population Information CORE COUNCIL PRIORITIES:

RESOLUTION 06-15-2026-B

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SONORA
ESTABLISHING THE FY 2026/27 GANN APPROPRIATIONS LIMIT

FOR THE CITY OF SONORA
WHEREAS, Article XIIIB of the California Constitution (Limitation of Government Appropriations) was passed by the California electorate on November 6, 1979, and became effective on July 1, 1980; and
WHEREAS, the California Department of Finance has determined the California Personal Income Index of 4.95%; 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 .51%, instead of the County of Tuolumne, a negative (.27%), now, THEREFORE, BE IT RESOLVED, that the formula for determination of the Appropriations Limitation for Fiscal Year 2026/27 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 15th Day of June, 2026, 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:
________________________
Nicole McCutchen, City Clerk
City of Sonora
80 Item A.

A. Price Factor. Article XI 11 8 specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026-27 appropriation limit is:

Per Capita Personal Income
Fiscal Year
2026-27
Percentage Change (FY) over prior year

4.95 FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions"'
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City
Sonora
Unincorporated
Courty Total
county
uolumne
Tuolumne
Tuolumne
Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 1 5, 5
-0.27 46.712 46,587
-0.19 51,965 51,867
.. Exclusions include residents on federal military insta'lations and group quarters residerts in state mertal institutioos, st::te and federal cc:nectional institU:ions and veteran homes 81 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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Implementation of Assembly Bill 2561, Local Public Employees: Vacant Positions RECOMMENDATION:

Receive a Report Regarding the Implementation of Assembly Bill 2561 (AB 2561) – Local Public Employees Vacant Positions.

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.

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. 82 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 FISCAL IMPACT:

While AB 2561 does not provide state funding for implementation, the legislation imposes an additional statemandated administrative requirement on local agencies. Compliance will require staff time and resources for data collection, analysis, public noticing, reporting, and the facilitation of required public hearings. At this time, these responsibilities are anticipated to be absorbed within existing departmental budgets; however, staff will continue to monitor workload and associated costs and will report any significant fiscal impacts that may arise in the future.

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 15, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Chris Gorsky, City Administrator
SUBJECT: Consider Adoption of the FY2026/27 Annual Budget and Approval of Resolution 06-15- 2026-C
RECOMMENDATION:

Review and Adopt the Proposed FY2026/27 Operating Budget and Adopt Resolution 06-15-2026-C, Including any Supplemental Funding Requests Approved by the City Council.

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 FY2026/27 Budget development process began in early 2026 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 FY2026/27 Operating Budget is a conservative financial plan based on total Citywide revenues of $18.61 million and Citywide expenditures of $16.81 million. Within this framework, the General Fund reflects revenues of $14.52 million and expenditures of $13.29 million, resulting in a projected operating surplus in the General Fund of $1.23 million.

In addition to this operating surplus, there are General Fund balance resources of $1.62 million available for use.

Combined, these amounts provide total resources of $2.85 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. 84 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 FY2026/27 Budget represents a conservative and fiscally responsible financial plan, with projected ongoing revenues exceeding baseline expenditures, providing flexibility for operational needs and the completion of planned capital projects during the fiscal year. Revenue and expenditure assumptions were developed using current economic conditions, historical trends, and anticipated operational needs to support the City Council’s priorities and the City’s long-term financial stability. The budget funds core municipal services and includes a list of supplemental funding requests beyond the status quo budget. Final approval and prioritization of supplemental requests will be determined by the City Council during budget deliberations. The proposed budget does not rely on reserve funding and remains consistent with the City’s adopted reserve policy requirements.

ATTACHMENTS:
 FY2026/27 Operating Budget
 List of Supplemental Budget Requests
 Resolution No. 06-15-2026-C
 Capital Improvement Plan Update
CORE COUNCIL PRIORITIES:

Fiscal Year 2026/27 Budget
The City of Sonora's Digital Budget Book provides our community with an easy to use, interactive and engaging version of our annual budget
https://city-sonora-ca-cleardoc.cleargov.com/19811
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TABLE OF CONTENTS
Reader’s Guide 3
Introduction 4
Strategic Plan 12
Personnel Changes 14
Budget Questions 17
Basis of Budgeting 19
Budgeting Process 21
Financial Policies 23
Demographics 25
Organizational Structure 30
Fund Structure 31
History of the City 37
Citywide Budget Summaries 39
Financial Summaries 40
Funds Summary Overview 46
General Fund Summary 47
Internal Service Funds 67
Enterprise Funds 70
Special Revenue Funds 75
Permanent Funds 92
Capital Project Funds 95
Departments Summary 98
Administration 101
Community Development 124
Sonora Police 136
Sonora Fire 147
Public Works 160
Funding Sources Overview 168
General Fund Revenues 169
Sales Tax Measure I Revenues 179
Gas Tax Revenues 180
Debt Services Overview 183
Glossary 184
FY2026/27 Capital Improvement Budget 189
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Reader’s Guide
Governmental Accounting
Governmental accounting is different from business activity or enterprise accounting, where a single set of accounting books are kept for the enterprise. Instead, separate sets of books or "funds" are maintained. The fund system is geared to the governmental budgetary system, which accounts for activities on a periodic or budgetary basis. A governmental entity such as a City is not considered to be a single entity for accounting or financial reporting purposes; rather, it is considered to be a collection of separate accounting entities referred to as funds.

The funds are reported separately and collectively in summary statements in financial reports. In addition to the individual fund statements, the summary statements should be reviewed for the overall City's financial position.

Fund Types
The City's funds are organized into two broad categories: Governmental Funds and Proprietary Funds.

Governmental Funds are used to account for the core functions of government, those activities primarily supported by taxes, intergovernmental revenues, and other public resources. The General Fund is the most significant governmental fund and serves as the primary operating fund of the City, accounting for all financial resources not required to be accounted for in another fund. Other governmental funds include Special Revenue Funds, Capital Project Funds, and Debt Service Funds, each established to track revenues and expenditures associated with a specific purpose or legal requirement.

Proprietary Funds are used to account for activities that operate in a manner similar to private business enterprises, where the intent is to recover the costs of providing goods or services through user fees and charges.

The City maintains two Enterprise Funds: the Dragoon Gulch Trail Fund, which accounts for the operations and maintenance of the City's trail, and the Farmer's Market Fund, which accounts for the revenues and expenditures associated with the City's certified farmer's market. Both funds are intended to be substantially self-supporting through the fees and other revenues generated by their respective activities.

The Budget and Its Relationship to Accounting
The annual budget is the City's primary financial planning and control document. It represents the legal authority to collect revenues and make expenditures during the fiscal year. This budgetary control function is essential to responsible fiscal management and public accountability. Departments are expected to manage their operations within appropriated budget authority, and any significant variances between budgeted and actual amounts are reported and explained as part of the City's financial reporting process.

How to Use This Budget Document
This budget document is organized to provide readers with both a broad overview of the City's fiscal condition and detailed information about each fund and department. Readers are encouraged to begin with the Transmittal Letter, which provides context for the major financial decisions reflected in the budget. The summary statements that follow offer a consolidated view of revenues, expenditures, and fund balances across all funds. Together, these sections are designed to give elected officials, City staff, and members of the public a clear and complete picture of how the City plans to deploy its financial resources in the coming fiscal year.

Reader’s Guide
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Transmittal Letter
Recognition to Our Contributors
The annual budget is developed in collaboration with City Administration, the Finance Committee, and City Departments. The FY2026/27 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 FY2023/24, and updated in FY2025/26, the City Council approved six (6) key priorities to guide future investment decisions. The FY2026/27 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 FY2026/27 Proposed Operating Budget. This includes proposed total General Fund Revenues of $14.52M. Measure Y was passed by City voters in November 2022 and provides the City with an estimated $4.2M in revenue in FY2026/27. The General Fund Expenditure budget is $13.29M. 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 provides a critical investment in maintaining essential City services. This funding plays a key role in the City’s financial stability; without it, the City would face significant fiscal challenges that would jeopardize its ability to sustain basic levels of service.

With the resources of Measure Y, the Council has successfully stabilized the Police Department staffing. 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 much improved roster, among the highest staffing levels since 2018.

With the passage of Measure Y, the City expanded its engineering capacity through contracted support, bringing in additional expertise to advance critical infrastructure initiatives. Since March 2024, the engineering team has successfully secured grant funding, completed preliminary assessments of key infrastructure projects, and finalized system-wide storm drain inspections. The team has also developed both short- and long-term Capital Improvement Plans (CIP) to guide future investments. These efforts are foundational to improving the City’s ability Introduction
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to assess infrastructure conditions, prioritize projects, and strategically direct Measure Y investments toward the areas of greatest need and highest community impact.

The completed pavement condition assessment indicates that nearly 80% of the City’s roadways have less than six years of remaining service life, underscoring the urgency of sustained investment in roadway maintenance and rehabilitation. Beginning in the summer of FY2025/26, the City will initiate its road striping program as an early step in improving roadway safety and preserving pavement conditions. In addition, two parking lot improvement projects are anticipated to begin construction in the near term, further addressing deferred maintenance needs.

With the proposed budget, capital project delivery is expected to accelerate over the next 3–5 years, prioritizing critical infrastructure projects such as the Snell Street Reconstruction, Linoberg Retaining Wall Replacement, and improvements to the Sonora Main Drain system. The Capital Improvement Plan (CIP) also recommends establishing ongoing annual roadway maintenance funding beginning in FY2026/27 to address the growing backlog of pavement needs.

Due to the complexity of project development, including design, environmental review, permitting, and regulatory compliance, many CIP projects require significant lead time before construction can begin. As a result, continued progress will require both sustained investment and patience as projects move from planning to implementation.

As identified in the Organizational Assessment and Budget Stabilization Study, the City prioritized achieving competitive wages to support recruitment and retention. To guide this effort, a comprehensive Compensation Study was completed in FY2023/24. Such studies are critical tools for public agencies to align compensation with the labor market, improve employee retention, enhance job satisfaction, and manage long-term labor costs. The City’s historical position of below-market wages has contributed to ongoing challenges in recruiting and retaining qualified staff.

Since that time, the City has successfully negotiated and implemented updated Memoranda of Understandings (MOU) with all bargaining groups. These agreements were developed with the dual objective of bringing compensation closer to market levels while maintaining long-term fiscal sustainability.

Recognizing that competitive wages increase ongoing labor costs, the City has taken proactive steps to ensure financial stability. Approximately $3.9M in unspent Measure Y funds from FY2022/23 and FY2023/24 remain in the Labor Reserve Fund. This reserve is intended to stabilize future labor costs while preserving General Fund resources for streets, roads, infrastructure, and maintenance projects. This strategy, combined with an annual allocation of $150,000 to the Labor Reserve Fund, other coming reductions in pension costs through the Public Employees’ Pension Reform Act (PEPRA), planned retirements, and interest earnings, positions the City to sustain the negotiated compensation increases for approximately eight years without impacting Measure Y revenues dedicated to critical infrastructure priorities.

Sustaining the City’s compensation structure over the long term will require continued economic growth and disciplined financial management. Without revenue growth, maintaining competitive pay levels may become increasingly challenging. To address this, the City remains committed to regularly evaluating compensation to ensure alignment with market conditions, supporting workforce stability, and maintaining internal equity. These efforts are essential to preserving service delivery and retaining a qualified workforce to serve the community.

Introduction
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As the City closes FY2025/26, the estimated year-end General Fund and reserve fund balance is approximately $13.9 million (Including Reserves). A key principle of prior budgets has been the establishment and maintenance of fully funded reserves. Consistent with this approach, the City has ensured that General Fund reserves are maintained at 25% of FY2026/27 appropriations, or approximately $3.3 million. These reserves provide a critical financial safeguard, enabling the City to respond to emergencies, economic uncertainty, and unforeseen challenges without disrupting essential services.

The Proposed Budget also recommends continued investment in targeted reserves to support major future obligations. The City’s General Plan, originally adopted with a 2020 horizon, requires a comprehensive update to guide future growth and development. To prepare for this effort, staff recommends an allocation of $150,000 to the General Plan Reserve Fund in FY2026/27, with additional annual contributions as feasible, toward an estimated total cost of $1.0 million.

Conservative Approach
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 the City. 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 FY2026/27 Budget
Supplemental Requests
Included in this year’s budget is a supplemental list of funding needs aligned with City Council goals and priorities, with a significant portion focused on addressing long-deferred maintenance. Much of this work has been postponed for years due to limited funding availability, resulting in growing infrastructure needs.

For example, the City is responsible for maintaining more than 30 miles of streets and roadways, yet its primary dedicated funding sources, Highway User Tax Account (HUTA) and Road Maintenance and Rehabilitation (SB 1) funds, are insufficient to meet long-term needs. The City receives approximately $312,000 annually in gas tax revenues, of which about $110,000 is allocated to personnel and materials for ongoing Public Works operations, including drainage maintenance and pothole repair.

With roadway rehabilitation costs exceeding $1.0 million per mile, available funding falls far short of what is required to maintain the system in a state of good repair. Without additional resources, such as State and Federal Introduction
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grant funding, addressing the City’s roadway infrastructure needs at the necessary scale remains a significant challenge.

Given the scale of these needs, the City will need to take a strategic and phased approach to project delivery.

Advancing these projects will require leveraging available resources and securing additional support through State and Federal funding opportunities.

Revenues
The budget process included a comprehensive review of departmental revenues to ensure projections reflect the most current information available and account for evolving economic conditions and their potential impact on City operations.

General Fund revenues are projected to decrease slightly in FY2026/27, driven primarily by slowing of the economy affecting key revenue sources. Sales tax, the City’s largest source of discretionary revenue, is forecast to be relatively flat with 1% growth, reflecting a slow and relatively stagnant growth trend. In addition, the City’s sales tax base remains highly concentrated among a small number of large retailers, making revenues particularly sensitive to changes in consumer behavior and performance at those locations. At the same time, there are early signs of softening economic activity along the City’s Main Street and among smaller local businesses, further contributing to a cautious outlook. Property tax revenues are projected to increase by approximately 2%, continuing a trend of slow growth. This environment underscores the importance of the City’s prudent financial strategy, prioritizing reserve funding while conditions allow. Building and maintaining reserves provides a critical buffer against future economic volatility and positions the City to sustain essential service levels over time. This long-term financial strategy is particularly important given that Measure Y includes a 20-year sunset provision and is currently scheduled to expire in 2043 unless extended by a future vote of the electorate. Maintaining strong reserves provides the City with greater financial flexibility to adapt to future changes in revenue sources and community needs.

Thanks to the City’s historically conservative fiscal policies, the budget remains balanced and, over the near term, sustainable. The City’s reserves are fully funded, including both the Economic Uncertainty Reserve and the Emergency Reserve, providing a strong financial foundation. These reserves enhance the City’s ability to respond to unforeseen challenges, maintain service delivery, and navigate potential economic downturns without immediate disruption.

Expenditures
The City continually seeks to maximize its limited resources in order to deliver high-quality services to the community. As is typical for municipalities, most services are provided directly by City employees to residents, businesses, and visitors. As a result, personnel costs represent a significant portion of the City’s budget. In FY2026/27, salaries and benefits account for approximately 55.15% of total City expenditures and 69.22% of General Fund expenditures.

The FY2026/27 budget also reflects increases in insurance-related costs, including higher premiums for general liability, property, automobile, and workers’ compensation coverage. In total, these increases are estimated at approximately $123,645 over the prior year, adding additional pressure to the City’s operating budget.

Introduction
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Pension contributions represent a significant portion of the City’s budget, as the City is required to make annual contributions to the California Public Employees’ Retirement System (CalPERS). These contributions are established through actuarial valuations and are governed by policies set forth in the Public Employees’ Retirement Law (PERL). Employer contribution rates consist of two components: the normal cost (a percentage of payroll) and payments toward the Unfunded Accrued Liability (UAL).

CalPERS funding is supported through a combination of employee contributions, employer contributions, and investment returns. CalPERS currently assumes a long-term investment return, or discount rate, of 6.8%. When investment returns fall below this assumption, additional costs are amortized over time and incorporated into future employer contributions.

While CalPERS reported a strong investment return of 9.3% in FY2023/24, exceeding the 6.8% assumption, the City’s UAL payment for FY26/27 still increased by $126,499, to a total of $1,382,630. This is due to CalPERS’ practice of smoothing investment gains and losses over multiple years, as well as the continued recognition of prior years’ underperformance and changes in actuarial assumptions.

Current projections indicate that UAL costs are expected to continue increasing through the mid-2030s before beginning to stabilize. In recognition of this long-term cost pressure, the City has proactively established and funded a Section 115 pension trust (CEPPT) to help offset future pension obligations and smooth contribution rate volatility. This strategy provides an additional tool to manage escalating pension costs and protect the City’s longterm financial stability.

Where Do We Go From Here
In addition to the deliverables outlined in support of the Strategic Plan, City staff will focus on several key objectives necessary to advance the City’s priorities over the next five-year planning horizon.

City departments must continue to embrace technology and adopt more efficient methods of service delivery.

Given long-term fiscal constraints and evolving service demands, it is unlikely that staffing levels will return to historic levels, nor would such an approach be financially sustainable. To meet these challenges, the City will continue to explore and implement alternative service delivery models that maximize efficiency while maintaining high service quality. Technology plays a central role in this effort by automating routine tasks, streamlining workflows, and improving responsiveness. In particular, emerging tools such as artificial intelligence (AI) offer significant potential to enhance productivity by supporting administrative functions, improving customer service, optimizing resource allocation, and providing real-time data to inform decision-making. By leveraging these tools, the City can maintain service levels while operating within a constrained staffing environment.

Built on the City’s collaborative, team-oriented culture, the City of Sonora remains a desirable place to work. Staff will continue to focus on best practices in recruitment, retention, and employee engagement. The City will actively involve employees in planning efforts and prioritize investments in training, professional development, wellness, and team-building initiatives to strengthen organizational capacity and morale.

Capital Project Delivery
The City’s Engineering Team continues to advance several key capital improvement projects, including the Snell Street Reconstruction and Drainage Improvement Project and various parking facility improvements, along with Introduction
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other essential maintenance initiatives. While early phases such as design, environmental review, and permitting can take time, these steps are critical to long-term project success. Construction on many of these projects is anticipated within the next three to five years, and the City appreciates the community’s continued patience as this work progresses.

Fire Safety and Vegetation Management
Fire safety remains a top priority in each budget cycle. The City is investing in a proactive vegetation management program, beginning with the maintenance and clearing of vegetation on City-owned properties to lead by example.

Following this initial phase, staff will expand efforts to include inspections and enforcement of the City’s Defensible Space and Vegetation Management Ordinances.

Policy Development and Advocacy
The City will continue to develop and refine policy frameworks to address emerging challenges at the local, state, and federal levels. Key areas of focus include public safety infrastructure and policies affecting law enforcement recruitment and retention, as well as the potential impacts of State and Federal budget constraints on local infrastructure funding. Locally, the City will also prioritize strategies that support sustainable economic growth.

To support long-term financial sustainability, the City will continue to strategically build and maintain reserves to fund infrastructure investment, manage labor costs, and support future growth. Achieving these goals will require a collaborative, organization-wide effort aligned with the City’s mission and strategic priorities. City staff are to be commended for their dedication and accomplishments in the prior budget year, and the City looks forward to continued progress and success in FY2026/27.

Introduction
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Supplemental Requests Page 1/2
Introduction
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Supplemental Requests Page 2/2
Introduction
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City of Sonora Organizational Assessment 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:

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

Address the ongoing community challenges associated with homelessness.

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)
Tier 2 is mid-level priority (second 18 months)
Tier 3 is lower priority (third 18 months)
Tier 1 Priorities:

Business incentives and programs.

Infrastructure CIP (Capital Improvement Plan) for Roads, Sidewalks, Curbs, Crosswalks, Gutters, and Cityowned properties.

Facilities Assessment and Plan, including the Police Facility.

Pavement Management Partnership.

Update the General Plan (utilizing the Five-Year Strategic Plan as a baseline).

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

Development of a 'Use Locals First' ordinance or program.

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

Cybersecurity detection assessment.

Strategic Plan
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Short Term Factors
Short-Term Economic Outlook, Fiscal Considerations, and Strategic Growth As the City of Sonora prepares the FY2026/27 Budget, it continues to navigate an evolving economic environment marked by moderating but persistent inflationary pressures and interest rates that, while beginning to ease, remain elevated compared to historical norms. Although recent trends indicate increasing economic stabilization, factors such as consumer spending patterns, labor market conditions, and broader economic uncertainty continue to influence the City’s fiscal outlook, revenue projections, and overall budget planning approach.

The passage of Measure Y, the Essential Services Transaction and Use Tax, a 1% local sales tax 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 $4.2M in revenue in FY2026/27, creating a critical funding stream to support public safety, operations, staffing, and capital improvements.

Without the passage of Measure Y, the City’s financial future would be in serious jeopardy. 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.

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

This growth can also provide benefits at the County level. Development within the City limits is supported by higher levels of infrastructure and municipal services, which can enhance property values, encourage investment, and promote economic activity. In addition, commercial activity occurring within the City generates local revenues that help fund municipal services such as police and fire protection, street maintenance, infrastructure improvements, and economic development initiatives. These investments contribute to a stronger regional economy and help ensure that growth is accompanied by the public services and infrastructure necessary to support residents, businesses, and visitors alike.

Strategic Plan
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City of Sonora Personnel
Full-Time Equivalent (FTE's)
In FY2026/27, the City of Sonora continues to operate with a lean workforce, with no changes to approved full-time equivalent (FTE) positions from FY2025/26 and relies on contracting to maintain service levels without long-term cost increases. This approach reflects the City’s ongoing commitment to fiscal responsibility while maintaining essential service levels across all departments. Operating with limited staffing requires departments to prioritize core services, streamline operations, and maximize efficiency with available resources.

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, Public Works, and more, are carried out by dedicated employees. Reflecting this, approximately 69.22% of the FY2026/27 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 longterm obligations such as CalPERS.

The Organizational Assessment 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 all the City's employee associations. The proposed budget reflects agreements with:

Sonora Management Employees Association (SMEA)
Sonora Confidential Employees Association (SCEA)
Sonora Employee's Association (SEA)
Sonora Police Officers Association (SPOA)
Sonora Fire-Fighters Association (SFFA)
Many of 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 Other Post-Employment Benefits (OPEB) for newly hired employees, reducing the City's longterm 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.

Personnel Changes
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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.

CalPERS
The FY2026/27 Budget reflects the required employer pension contributions established by the California Public Employees' Retirement System (CalPERS) based on the actuarial valuation as of June 30, 2024, and released in August 2025. Employer contribution rates are determined using a variety of demographic and economic assumptions, including life expectancy, retirement patterns, employee turnover, disability rates, inflation, salary growth, and long-term investment returns.

Because actual experience rarely matches actuarial assumptions exactly, the City's pension liability can increase or decrease over time due to factors such as investment performance, changes in actuarial assumptions, demographic experience, and modifications to retirement plans or funding methodologies. As a result, pension costs remain subject to market conditions and other factors outside the City's direct control.

For FY2026/27, the City's required unfunded accrued liability (UAL) payment to CalPERS is $1,337,890 and is due in July 2026. The City intends to continue its practice of prepaying this obligation in a lump sum at the beginning of the fiscal year. By making the payment in advance rather than through monthly installments, the City is expected to realize savings of approximately 3.5 percent, reducing overall pension costs and maximizing the efficient use of public funds.

The City has also established and continues to maintain a Section 115 Pension Trust to help address future pension obligations and reduce long-term cost volatility. Funds held within the trust are dedicated to pensionrelated purposes and provide the City with an additional tool to manage future CalPERS costs, mitigate the impacts of market fluctuations, and strengthen long-term fiscal sustainability.

Through a combination of annual contributions, strategic prepayments, and the maintenance of dedicated pension reserves within the Section 115 Trust, the City remains committed to a proactive pension funding strategy. This approach helps protect the City's financial stability while ensuring that retirement obligations are met without compromising the delivery of essential municipal services.

Personnel Changes
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Summary of Positions by Department
Citywide Full Time Equivalent Approved Positions FY2026/27 Personnel Changes
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What is the City Budget?
The City's Budget sets forth a strategic resource allocation plan to fund City programs, services and infrastructure.

The City's budget is composed of an operating budget, which forecasts the City's expenditures and revenues for the upcoming year, and a capital improvement plan, which shows the financial plans for long-term capital improvements and facilities.

The fiscal year of the City begins on July 1st of each year and ends on June 30th of the following year. The budget for the City of Sonora is designed to serve four major purposes: Comply with legal requirements for cities in the State of California; Provide an operations guide and policy document for administrative staff in the management and control of fiscal resources; Present the City's financial plan for the ensuing fiscal year, itemizing projected revenues and estimated expenditures; Be a resource to citizens who wish to understand the operations and costs of City services.

What essential services does the City provide?
The City of Sonora provides a comprehensive range of services to support the safety, well-being, and quality of life of its residents, businesses, and visitors. Core public safety services include Police and Fire, which ensure emergency response, law enforcement, and community protection. Public Works is responsible for maintaining and improving the City’s infrastructure, including streets, drainage systems, and public facilities. Administrative functions, such as Administration, Finance, Human Resources, and Risk Management, support the organization through fiscal oversight, employee services, and operational coordination.

In addition, the City provides community development services, including Planning, Code Enforcement, Housing, and Economic Development, which guide responsible growth, maintain community standards, and promote a healthy local economy. Together, these services reflect the City’s commitment to effective governance, public safety, infrastructure reliability, and sustainable community development.

Budget Questions
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What is the General Fund Reserve Policy?
A reserve policy establishes guidelines for how the City sets aside, maintains, and uses financial reserves to ensure long-term fiscal stability and operational flexibility. The City of Sonora’s Fund Balance Reserve Policy is designed to maintain sufficient resources to respond to economic uncertainties, emergencies, and unforeseen events while supporting consistent service delivery. The policy establishes a target General Fund reserve level of 25% of annual operating expenditures, with reserves divided into two components: an Economic Uncertainty Reserve (75%), which is intended to stabilize the budget during economic downturns or revenue fluctuations, and an Emergency Reserve (25%), which is set aside for unexpected events such as disasters or unanticipated costs.

The policy also defines minimum reserve thresholds, requires City Council approval for the use of reserves, and includes provisions to replenish reserves if levels fall below established targets. In addition, excess reserves may be allocated toward capital projects or other long-term priorities. Overall, the policy provides a structured and transparent framework to ensure the City maintains adequate liquidity, plans for future obligations, and manages financial risks in a fiscally responsible manner.

What is the City's Pension Funding Level?
The City continues to actively manage its long-term pension obligations and has made meaningful progress in strengthening its funded status. In recent years, the City Council established a Section 115 California Employers’ Pension Prefunding Trust (CEPPT) to set aside funds specifically for future pension liabilities. Through regular discretionary contributions to the CEPPT, the City has created a financial buffer to help offset anticipated increases in required annual contributions in the coming years. This proactive approach supports long-term fiscal sustainability, reduces volatility in pension costs, and positions the City to better manage its obligations while maintaining service levels.

Budget Questions
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Basis of Budgeting
Basis of Budgeting
The basis of budgeting refers to the method the City uses to recognize revenues and expenditures when preparing its annual operating budget. It is important to distinguish this from the basis of accounting used in the City’s audited financial statements, which follow Generally Accepted Accounting Principles (GAAP). While similar in many respects, these two approaches differ in the timing and treatment of certain transactions.

Under GAAP, governmental funds such as the General Fund and special revenue funds use the modified accrual basis of accounting. This method recognizes revenues when they are both measurable and available to finance current operations. Expenditures are recognized when the related liability is incurred, with some exceptions (e.g., debt service and accrued leave).

In contrast, the City of Sonora prepares its annual budget using a modified cash basis, also known as the cash plus encumbrance basis. This approach provides a more practical and enforceable framework for managing dayto-day financial operations and legal compliance.

Key characteristics of the City’s budgetary basis include:

Revenues are recognized when cash is received, rather than when earned.

Expenditures are recorded when cash is disbursed or when encumbrances (e.g., purchase orders or contracts) are issued.

Encumbrances are treated as expenditures and reduce available budget authority, even if payment occurs in a future fiscal year.

This approach helps ensure that spending does not exceed appropriated amounts and provides a clear method for tracking obligations.

Key Differences from GAAP
Several notable differences exist between the City’s budgetary basis and GAAP-based financial reporting, including:

Revenue recognition: Budget basis uses cash received; GAAP uses modified accrual.

Encumbrances: Counted as expenditures in the budget, but not under GAAP.

Capital assets and depreciation: Capital purchases are expensed in the budget; GAAP requires capitalization and depreciation over time.

Contingent liabilities: Items like accrued leave are not budgeted but are recorded under GAAP.

Interfund transfers: May be classified differently between budgetary and financial reporting formats.

Reconciliation with Financial Reporting
The City’s Annual Comprehensive Financial Report (ACFR) presents financial statements in accordance with GAAP and includes reconciliations that explain differences between the budgetary and accounting bases. These Basis of Budgeting
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reconciliations promote transparency and allow stakeholders to compare the City’s budget performance with its audited financial outcomes, ensuring accountability and fiscal clarity.

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 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
Christopher Gorsky, City Administrator
Douglas White, City Attorney
City Hall is located at:
94 N. Washington Street
Sonora, CA 95370
(209)532-4541
Basis of Budgeting
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Budget Process
The City’s budget process is designed to allocate resources in alignment with the goals, objectives, and priorities established by the City Council. New programs and initiatives are incorporated based on Council direction and community needs. The City Administrator is responsible for preparing and recommending the annual operating budget for City Council consideration and adoption.

The budget development process begins in March with the issuance of budget instructions to departments, including policy guidance and fiscal parameters. Department Heads work closely with the City Administrator and Administrative Services Director to review baseline budgets and evaluate supplemental requests. These requests are prioritized based on their ability to support Council goals, enhance service delivery, improve operational efficiency, and address emerging community needs.

Following departmental review, the City Administrator develops a balanced budget proposal, which is presented to the City’s Finance Committee for review and input. After incorporating feedback from the Finance Committee, the proposed budget is presented to the Mayor and City Council at a public budget hearing, held in June.

The City Council adopts the final budget by June 30 through the passage of a resolution following a duly noticed public hearing. At the same time, the Council adopts a separate resolution establishing the City’s annual appropriations limit (GANN Appropriations Limit). This structured process ensures transparency, fiscal responsibility, and alignment of resources with the City’s strategic priorities.

Budgeting Process
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Budget Timeline
Fiscal Year 2026/27 Budget Preparation
 November 20, 2023
The City Council was presented and adopted the Organizational Review and Budget Stabilization Study which detailed budget priorities over the next 5 years.  June 16, 2025
The City Council was presented and adopted an update to the Organizational Review and Budget Stabilization Study, including a summary of accomplishments and a refined set of future goals as part of a soft update to the Strategic Plan.
 March 27, 2026
Administration releases detailed budget instructions, guidelines, and required forms to Department Heads, providing direction and expectations for the preparation of departmental budget requests.  April 24, 2026
Each department’s budget request is returned to the Administrative Services Director for review, analysis, and incorporation into the Proposed Budget.
 May 1, 2026
Budget requests are reviewed and evaluated by the City Administrator to ensure alignment with City priorities, available resources, and overall fiscal sustainability.  May 8, 2026
Each department budget and any proposed adjustments are reviewed with Department Heads to ensure accuracy, alignment with operational needs, and consistency with City priorities.  May 18, 2026
Budget reviewed with City Council members.
 May 27, 2026
The Proposed Budget is reviewed by the City Finance Committee to provide oversight, feedback, and recommendations prior to City Council consideration.  June 15, 2026
The Proposed Budget is presented to and considered by the City Council at a public hearing, providing an opportunity for Council review, discussion, and public input. Following this process, the City Council formally adopts the budget for the upcoming fiscal year.

Budgeting Process
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City of Sonora Financial Policies
Financial Policies of the City of Sonora
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.

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.

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 continues to meet this commitment to ensure that the costs associated with current services are borne at the Financial Policies
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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 Reserve 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 shall be maintained at 25% of General Fund adjusted annual appropriations and shall not fall below 15% without a Council-approved replenishment plan. 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.

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.

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.

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.

Financial Policies
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Demographics
Population

TOTAL POPULATION
4,919 -0.93%
vs. 2023

GROWTH RANK
439 out of 506 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses

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 2025
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 3750
4000
4250
4500
4750
5000
5250
5500
Demographics
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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 109
465
209
386
155
790
639
501
252
225
713
302
173
<5 5-9 10-14 15-19 20-2425-3435-4445-5455-5960-6465-7475-84 >85 0 200
400
600
800
1,000
Demographics
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Household

TOTAL HOUSEHOLDS
2,216
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
-31%
lower than state average
-28%
lower than state average
34%
higher than state average
110%
higher than state average
* Data Source: American Community Survey 5-year estimates Family Households
37%
Married Couples
36%
Singles
32%
Senior Living Alone
21%
Demographics
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Economic
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
7% -65.66%
lower than state average
Median income
$82,690 -16.58%
lower than state average
Below $25,000
21%

69.60%
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
Demographics
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Housing
2024 MEDIAN HOME VALUE
$387,645
* Data Source: Sonora, CA 2024

HOME VALUE DISTRIBUTION
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS

RENTERS
Sonora State Avg.
57%
Rent
43%
Own
44%
Rent
56%
Own
* Data Source: 2024 US Census
Bureau, 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 200K
250K
300K
350K
400K
450K
6 8
161
343
325
29 9
26 0
0 9
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 100 200 300 400
Demographics
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Organization Structure
City of Sonora Organizational Chart FY2026-27
Organizational 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.

Internal Service Funds account for activities that provide services internally to other City departments.

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.

Fund Structure
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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.

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, twentyfive 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-five percent (25%) 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.

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 4/5th majority (four votes) of the City Council.

Fund Structure
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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.

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.

Farmer's 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.

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.

Fund Structure
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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.

Fire Department Grant Fund - 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.

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

Permanent Funds
A permanent fund is 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.

Fund Structure
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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.

ATP Tuolumne Heritage Trail - 804: This fund tracks all financial transactions for the City's portion of the Gold Rush Trail Phase 1.

See the chart on the next page for a complete list of City funds.

Fund Structure
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Fund Structure
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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 remains close to the City's current population.

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 earlier 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 Native American settlement and later mining activity.

History of the City
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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 to 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 19th-century 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 FY26/27, Ann Segerstrom serves as Mayor, and Christopher Gorsky 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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Citywide Budget Summaries
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Citywide Budget Summaries
Citywide Expenditures by Fund
The Citywide Budget Summary provides a comprehensive overview of the City’s financial plan across all funds, including governmental, enterprise, and special revenue funds. This section presents total revenues, expenditures, and fund balances, offering a consolidated view of the City’s overall fiscal position.

By combining all funding sources and uses, this summary highlights how resources are allocated to support core services such as public safety, infrastructure, administration, and community services. It is intended to give the City Council and the public a clear understanding of the full scope of City operations beyond the General Fund.

While individual funds are accounted for separately to ensure proper financial management and compliance, this section illustrates the interconnected nature of the City’s finances and the collective investment being made to support the community.

Historical Expenditures by Fund
Vision Sonora PEG Capital Fees Sunrise Hills Lighting & Landscaping Local Transportation Fund Cemetery Dragoon Gulch Trail
South Sonora Lighting District Highway Users' Tax-Section 2103 Self Insurance Farmer's Market Benefit Zones Rural Capacity Grant (VFA) Road Maintenance and Rehabiliation (SB1) ATP Gold Rush Trail Project Compensated Absences Code 5 Fire Dept Reimbursement Gas Tax Fund SLESF - COPS Labor Reserve Fund Measure I General Fund
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Dragoon Gulch Trail $ 15,955 $ 35,400 $ 13,400 -62.1%
Dragoon Gulch $ 15,955 $ 35,400 $ 13,400 -62.1%
General Fund $ 14,904,051 $ 16,526,725 $ 13,293,150 -19.6% City Council $ 398,209 $ 410,000 $ 408,900 -0.3%
City Clerk $ 123,113 $ 130,700 $ 128,700 -1.5%
Building and Planning $ 857,054 $ 1,098,500 $ 886,500 -19.3% Engineering $ 486,012 $ 678,500 $ 362,000 -46.6%
$12M
$15M
$21M
$19M
$17M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Citywide Expenditures by Fund
Financial Summaries
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Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Administration $ 348,509 $ 384,350 $ 390,300 1.5%
Capital Projects $ 1,874,550 $ 2,133,400 - -100.0%
Finance $ 761,750 $ 789,250 $ 824,500 4.5%
Information Technology $ 40,478 $ 79,250 $ 66,250 -16.4% General Services $ 1,114,274 $ 1,118,625 $ 861,700 -23.0% PoliceAdmin $ 5,070,166 $ 5,244,750 $ 5,586,200 6.5%
Sonora Fire
Department
$ 2,099,889 $ 2,322,450 $ 2,259,300 -2.7%
Public Works $ 1,572,464 $ 1,934,950 $ 1,327,550 -31.4% Facilities $ 29,359 $ 35,800 $ 35,650 -0.4%
Parks Landscaping $ 36,177 $ 40,500 $ 39,900 -1.5%
Parking Lots $ 14,585 $ 17,500 $ 17,500 -
Cemetery $ 42,172 $ 58,800 $ 58,300 -0.9%
Opera Hall $ 35,290 $ 49,400 $ 39,900 -19.2%
Compensated
Absences
$ 263,900 - - -
Reserves $ 263,900 - - -
Farmer's Market $ 29,348 $ 36,000 $ 38,000 5.6%
Farmer's Market $ 29,348 $ 36,000 $ 38,000 5.6%
Gas Tax Fund $ 110,000 $ 110,000 $ 110,000 -
Highway Users Tax $ 110,000 $ 110,000 $ 110,000 -
Self Insurance $ 17,570 $ 33,000 $ 33,000 -
City Clerk $ 760 $ 1,000 $ 1,000 -
Building and Planning $ 1,086 $ 2,000 $ 2,000 -
Administration $ 449 $ 1,000 $ 1,000 -
Finance $ 2,653 $ 3,000 $ 3,000 -
General Services $ 1,947 $ 2,000 $ 2,000 -
PoliceAdmin $ 9,054 $ 16,000 $ 16,000 -
Sonora Fire
Department
$ 1,063 $ 5,000 $ 5,000 -
Public Works $ 558 $ 3,000 $ 3,000 -
Benefit Zones $ 62,334 $ 60,600 $ 60,000 -1.0%
Benefit ZoneA $ 26,167 $ 30,300 $ 25,000 -17.5%
Benefit Zone B $ 36,167 $ 30,300 $ 35,000 15.5%
Highway Users' TaxSection 2103
- $ 112,500 $ 112,500 -
Highway Users Tax - $ 112,500 $ 112,500 -
Code 5 Fire Dept
Reimbursement
$ 45,358 $ 85,350 $ 50,000 -41.4%
Sonora Fire
Department
$ 45,358 $ 85,350 $ 50,000 -41.4%
Labor Reserve Fund $ 306,800 $ 306,800 $ 496,500 61.8%
Reserves $ 306,800 $ 306,800 $ 496,500 61.8%
Road Maintenance
and Rehabiliation
$ 95,850 $ 216,000 $ 165,000 -23.6%
Financial Summaries
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Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
(SB1)
Road Maintenance $ 95,850 $ 216,000 $ 165,000 -23.6%
Measure I $ 2,350,000 $ 2,350,000 $ 2,167,300 -7.8%
PoliceAdmin $ 1,420,000 $ 1,420,000 $ 1,301,600 -8.3%
Sonora Fire
Department
$ 600,000 $ 600,000 $ 539,600 -10.1%
Public Works $ 330,000 $ 330,000 $ 326,100 -1.2%
PEG Capital Fees - $ 12,000 $ 12,000 -
Public, Educ & Govt
Fee
- $ 12,000 $ 12,000 -
ATP Gold Rush Trail
Project
$ 164,291 $ 175,000 - -100.0%
Capital Projects $ 164,291 $ 175,000 - -100.0%
Rural Capacity Grant
(VFA)
$ 27,714 $ 35,000 - -100.0%
Sonora Fire
Department
$ 27,714 $ 35,000 - -100.0%
Cemetery $ 15,179 $ 17,000 $ 17,000 -
Cemetery $ 15,179 $ 17,000 $ 17,000 -
SLESF - COPS $ 195,000 $ 195,000 $ 205,000 5.1%
PoliceAdmin $ 195,000 $ 195,000 $ 205,000 5.1%
South Sonora
Lighting District
$ 31,743 $ 33,000 $ 33,000 -
Lighting District $ 31,743 $ 33,000 $ 33,000 -
Sunrise Hills Lighting
& Landscaping
$ 3,632 $ 4,800 $ 4,800 -
Unit#1 Residential $ 2,433 $ 3,200 $ 3,200 -
Unit#2 Commercial $ 1,199 $ 1,600 $ 1,600 -
Total Expenditures $ 18,638,725 $ 20,344,175 $ 16,810,650 -17.4% Financial Summaries
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Citywide Revenues by Fund
Historical Citywide Revenues by Fund
Sunrise Hills Lighting & Landscaping PEG Capital Fees Cemetery South Sonora Lighting District Dragoon Gulch Trail Self Insurance Farmer's Market Benefit Zones Code 5 Fire Dept Reimbursement Traffic Mitigation Highway Users' Tax-Section 2103 General Plan Reserve Fleet Replacement Gas Tax Fund Local Transportation Fund ATP Gold Rush Trail Project Capital Replacement Compensated Absences Road Maintenance and Rehabiliation (SB1) SLESF - COPS CalPERS Pension Prefunding Trust Labor Reserve Fund Measure I General Fund
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Dragoon Gulch Trail $ 14,511 $ 14,900 $ 14,900 -
Dragoon Gulch $ 14,511 $ 14,900 $ 14,900 -
General Fund $ 14,772,097 $ 14,691,040 $ 14,524,000 -1.1% Building and Planning $ 105,399 $ 144,200 $ 127,100 -11.9% Finance $ 1,672,820 $ 1,601,940 $ 1,489,300 -7.0%
General Services $ 10,057,558 $ 9,970,200 $ 10,140,500 1.7% PoliceAdmin $ 1,771,661 $ 1,804,400 $ 1,660,600 -8.0%
Sonora Fire
Department
$ 625,234 $ 628,200 $ 567,800 -9.6%
Public Works $ 485,876 $ 484,400 $ 483,100 -0.3%
Parks Landscaping $ 2,500 $ 3,200 $ 3,200 -
Parking Lots $ 27,424 $ 33,000 $ 30,000 -9.1%
Cemetery $ 15,200 $ 15,000 $ 14,900 -0.7%
Opera Hall $ 8,425 $ 6,500 $ 7,500 15.4%
CalPERS Pension
Prefunding Trust
$ 368,327 $ 340,000 $ 202,000 -40.6%
Reserves $ 368,327 $ 340,000 $ 202,000 -40.6%
Compensated
Absences
$ 17,285 $ 18,600 $ 282,500 1,418.8%
Reserves $ 17,285 $ 18,600 $ 282,500 1,418.8%
Farmer's Market $ 36,208 $ 36,000 $ 38,000 5.6%
Farmer's Market $ 36,208 $ 36,000 $ 38,000 5.6%
$15M
$19M
$23M
$19M $19M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
Citywide Revenues by Fund
Financial Summaries
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Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Gas Tax Fund $ 107,978 $ 113,550 $ 115,500 1.7%
Highway Users Tax $ 107,978 $ 113,550 $ 115,500 1.7%
Self Insurance $ 17,570 $ 33,000 $ 33,000 -
Building and Planning $ 1,086 $ 2,000 $ 2,000 -
Administration $ 449 $ 1,000 $ 1,000 -
Finance $ 2,653 $ 3,000 $ 3,000 -
General Services $ 1,947 $ 2,000 $ 2,000 -
PoliceAdmin $ 9,054 $ 16,000 $ 16,000 -
Sonora Fire
Department
$ 1,063 $ 5,000 $ 5,000 -
Public Works $ 558 $ 3,000 $ 3,000 -
City Clerk $ 760 $ 1,000 $ 1,000 -
Benefit Zones $ 29,605 $ 37,300 $ 37,300 -
Benefit ZoneA $ 12,975 $ 15,700 $ 15,700 -
Benefit Zone B $ 16,630 $ 21,600 $ 21,600 -
Highway Users' TaxSection 2103
$ 61,194 $ 57,800 $ 63,100 9.2%
Highway Users Tax $ 61,194 $ 57,800 $ 63,100 9.2%
Local Transportation
Fund
$ 98,471 $ 100,000 $ 265,000 165.0%
Road Maintenance $ 98,471 $ 100,000 $ 265,000 165.0%
Code 5 Fire Dept
Reimbursement
$ 13,815 $ 63,815 $ 50,000 -21.6%
Sonora Fire
Department
$ 13,815 $ 63,815 $ 50,000 -21.6%
Labor Reserve Fund $ 293,396 $ 296,000 $ 289,500 -2.2%
Reserves $ 293,396 $ 296,000 $ 289,500 -2.2%
Fleet Replacement $ 113,793 $ 110,400 $ 11,500 -89.6%
Reserves $ 113,793 $ 110,400 $ 11,500 -89.6%
Road Maintenance
and Rehabiliation
(SB1)
$ 152,370 $ 151,000 $ 170,900 13.2%
Road Maintenance $ 152,370 $ 151,000 $ 170,900 13.2%
Measure I $ 2,148,547 $ 2,131,400 $ 2,172,800 1.9%
PoliceAdmin $ 1,290,078 $ 1,279,800 $ 1,305,200 2.0%
Sonora Fire
Department
$ 535,090 $ 530,500 $ 541,500 2.1%
Public Works $ 323,379 $ 321,100 $ 326,100 1.6%
Traffic Mitigation $ 44,184 $ 55,000 $ 53,900 -2.0%
Mitigation $ 44,184 $ 55,000 $ 53,900 -2.0%
PEG Capital Fees $ 9,564 $ 10,000 $ 9,900 -1.0%
Public, Educ & Govt
Fee
$ 9,564 $ 10,000 $ 9,900 -1.0%
ATP Gold Rush Trail
Project
$ 161,531 $ 421,000 $ 250,000 -40.6%
Capital Projects $ 161,531 $ 421,000 $ 250,000 -40.6%
Financial Summaries
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Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Cemetery $ 10,159 $ 13,200 $ 13,000 -1.5%
Cemetery $ 10,159 $ 13,200 $ 13,000 -1.5%
SLESF - COPS $ 201,168 $ 185,000 $ 200,000 8.1%
PoliceAdmin $ 201,168 $ 185,000 $ 200,000 8.1%
South Sonora
Lighting District
$ 17,159 $ 17,300 $ 18,600 7.5%
Lighting District $ 17,159 $ 17,300 $ 18,600 7.5%
Sunrise Hills Lighting
& Landscaping
$ 2,940 $ 4,200 $ 4,200 -
Unit#1 Residential $ 2,474 $ 4,000 $ 4,000 -
Unit#2 Commercial $ 466 $ 200 $ 200 -
Capital Replacement $ 377,721 $ 408,000 $ 8,700 -97.9%
Reserves $ 377,721 $ 408,000 $ 8,700 -97.9%
General Plan Reserve $ 11,301 $ 11,000 $ 12,100 10.0%
Reserves $ 11,301 $ 11,000 $ 12,100 10.0%
Total Revenues $ 19,080,894 $ 19,319,505 $ 18,840,400 -2.5% Financial Summaries
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Funds Summary Overview
The following section provides summaries of the City’s major funds, which serve as the primary financial units used to account for specific sources of revenue and their corresponding expenditures. The use of funds is a fundamental component of municipal finance and allows the City to ensure that resources are tracked, managed, and utilized in accordance with legal requirements, policy direction, and the intended purpose of each funding source.

Each fund operates as a separate accounting entity, with its own set of revenues, expenditures, and fund balance.

This structure enhances financial transparency and accountability by clearly identifying how resources are generated and how they are ultimately used to support City operations and services. Certain funds are legally restricted and may only be used for specific purposes, while others provide more flexibility in addressing the City’s overall service needs.

The City’s funds are generally categorized into several types. Governmental funds, including the General Fund and various special revenue funds, are used to account for the majority of core services such as public safety, streets, and general government operations. Special revenue funds track resources that are restricted or committed to particular programs or activities, such as transportation or grant-funded initiatives. Enterprise funds, where applicable, are used to account for services that are operated in a manner similar to private businesses, with costs supported primarily through user fees. Additional fund types may be used to manage internal services or specific long-term obligations.

The funds presented in this section represent the City’s major funds, which account for the majority of financial activity and are most critical to the delivery of services to the community. These funds provide insight into the City’s fiscal priorities, revenue structure, and expenditure patterns. While each fund is presented individually, it is important to recognize that the City’s financial structure is interconnected, and the effective management of each fund contributes to the overall financial stability of the organization.

Understanding the purpose and function of each fund provides valuable context for evaluating the City’s budget and financial condition. These summaries are intended to give the reader a clear and concise overview of how the City allocates its resources and supports its operations across different funding sources.

The following pages provide detailed information for each individual fund, including its purpose, primary revenue sources, and planned expenditures for the fiscal year.

Funds Summary Overview
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General Fund
The General Fund is the City of Sonora’s primary operating fund and its most flexible financial resource, forming the foundation of the City’s annual budget. It accounts for all revenues and expenditures that are not legally restricted to special-purpose funds (such as grants or capital projects) or enterprise funds (such as those supported by user fees). As the City’s largest fund, it supports essential services and day-to-day municipal operations.

General Fund revenues are derived primarily from property taxes, sales taxes, transient occupancy taxes, franchise fees, business license fees, charges for services, and other discretionary sources. These revenues are closely tied to local economic conditions and serve as key indicators of the community’s overall economic health.

For FY2026/27, revenues are projected to remain relatively stable, though continued economic uncertainty and moderating consumer activity underscore the need for prudent fiscal planning and conservative revenue forecasting.

The General Fund finances a wide range of core City services, including administration, administrative services, community development, engineering, City Council, City Clerk, information technology, fleet, risk management, police, fire, public works, and general services. The General Fund also supports the maintenance and utility costs of the Sonora Opera Hall facility, while operations of the venue are managed by the Chamber of Commerce.

Together, the General Fund represents the financial backbone of the City of Sonora, enabling the City to deliver consistent, high-quality services while maintaining fiscal discipline and resilience in a changing economic environment.

General Fund Summary
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General Fund
General Fund Summary
In FY2025/26, the City Council approved several one-time supplemental requests that included funding for Capital Improvement Projects and other maintenance-related initiatives. These expenditures represent targeted investments to address infrastructure needs and deferred maintenance and are not part of the City’s ongoing baseline operating costs. Due to limited staff capacity and available resources, not all approved projects are expected to be completed within the fiscal year. Any projects that remain unfinished will be reevaluated and may be brought forward again during the budget process as supplemental requests for future consideration.

Revenues vs Expenditures Summary
In FY2024/25, General Fund expenditures exceed revenues primarily due to planned transfers to various City reserve funds, including the California Employers’ Pension Prefunding Trust (CEPPT), fleet replacement reserves, labor reserves, and other designated funds. While these transfers are recorded as expenditures, they represent a proactive financial strategy rather than a structural deficit. These actions reflect the City’s commitment to setting aside resources for future obligations, capital improvements, and long-term liabilities, thereby strengthening financial stability and reducing future budgetary pressures.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
$25M
General Fund
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General Fund Revenues by Source
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Supplemental Tax Roll $8,180 $10,000 $8,000 -20.0%
Homeowners Exemption $3,714 $4,000 $4,000 -
Prop 172 - Public Safety $30,185 $31,200 $31,800 1.9%
Vehicle License Fee $7,955 $8,500 $8,700 2.4%
LAFCO Revenue $5,976 $6,640 $6,700 0.9%
Fingerprint Services $2,897 $4,500 $4,000 -11.1%
Property Tax Current
Secured
$1,022,420 $1,001,300 $1,115,000 11.4%
Police Department
Services
$22,940 $23,000 $23,000 -
Property Tax Current
UnSecured
$64 $6,000 $4,000 -33.3%
Street Cleaning State
Highway
$9,276 $9,400 $10,000 6.4%
Property Tax Prior Years - $500 $500 -
Fire Department Services $25,134 $27,000 $27,000 -
Credit Card Fees $2,349 $2,700 $2,500 -7.4%
Property Tax Other - $500 $500 -
Investment Earnings $256,463 $275,700 $242,000 -12.2%
Insurance Premium
Reimbursement
$168,714 $82,500 $15,000 -81.8%
Property Tax In Lieu of VLF $528,490 $512,600 $518,600 1.2% Franchise Fees $164,503 $165,000 $165,000 -
Debris Pickup $2,500 $3,200 $3,200 -
Miscellaneous Revenue $13,271 $7,500 $7,500 -
Post Training
Reimbursement
$21,950 $26,000 $20,000 -23.1%
Sales and Use Tax $7,522,574 $7,478,600 $7,559,200 1.1% Cannabis Public Benefit
Fees
$667,377 $660,000 $660,000 -
Banner Installation $5,600 $4,000 $6,000 50.0%
Rental Income $4,400 $4,400 $4,400 -
Transfer In $3,192,000 $3,192,000 $3,026,800 -5.2%
Transient Occupancy Tax $687,431 $711,000 $664,000 -6.6% Business License $130,052 $130,000 $130,000 -
Parking Lot Rents $27,424 $33,000 $30,000 -9.1%
Real Property Transfer Tax $8,417 $15,000 $15,000 -
Opera Hall Rental $8,425 $6,500 $7,500 15.4%
Grants/Donations $63,818 $82,500 $56,000 -32.1%
Parking Permits $5,006 $1,100 $3,000 172.7%
Sale of Property $35,278 $1,000 $1,000 -
Building Permits $70,497 $98,000 $88,000 -10.2%
Encroachment Permits $15,055 $15,000 $12,000 -20.0%
General Fund Revenues by Source
General Fund
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Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Inspection Fees $810 $1,000 $1,000 -
Zoning and Subdivision
Fees
$7,555 $7,000 $8,000 14.3%
Parking Ordinance Fines $3,179 $4,000 $4,000 -
Court Fines $7,279 $12,000 $9,000 -25.0%
Parking Tickets $1,269 $4,200 $4,200 -
Cemetery Receipts $3,200 $3,000 $2,900 -3.3%
Special Events $688 $1,000 $1,000 -
Plan Checks $7,352 $16,000 $13,000 -18.8%
Administrative Fines $430 $3,000 $1,000 -66.7%
Total Revenues $14,772,097 $14,691,040 $14,524,000 -1.1% General Fund Expenditures by Department
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
City Council $398,209 $410,000 $408,900 -0.3%
City Clerk $123,113 $130,700 $128,700 -1.5%
Building and Planning $857,054 $1,098,500 $886,500 -19.3% Engineering $486,012 $678,500 $362,000 -46.6%
Administration $348,509 $384,350 $390,300 1.5%
Capital Projects $1,874,550 $2,133,400 - -100.0%
Finance $761,750 $789,250 $824,500 4.5%
Information Technology $40,478 $79,250 $66,250 -16.4%
General Services $1,114,274 $1,118,625 $861,700 -23.0%
PoliceAdmin $5,070,166 $5,244,750 $5,586,200 6.5%
Sonora Fire Department $2,099,889 $2,322,450 $2,259,300 -2.7% Public Works $1,572,464 $1,934,950 $1,327,550 -31.4%
Facilities $29,359 $35,800 $35,650 -0.4%
Parks Landscaping $36,177 $40,500 $39,900 -1.5%
Parking Lots $14,585 $17,500 $17,500 -
Cemetery $42,172 $58,800 $58,300 -0.9%
Opera Hall $35,290 $49,400 $39,900 -19.2%
Total Expenditures $14,904,051 $16,526,725 $13,293,150 -19.6% General Fund Expenditures by Department
General Fund
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Item C.

General Fund Expenditures by Object
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 8,320,415 $ 8,590,950 $ 9,301,000 8.3% Operating Expenditures $ 5,763,797 $ 7,102,775 $ 3,397,250 -52.2% Internal Service Charges $ 819,839 $ 833,000 $ 594,900 -28.6% Total Expenditures $ 14,904,051 $ 16,526,725 $ 13,293,150 -19.6% General Fund Balance
Fund Balance Projections
Unassigned Restricted
General Fund Expenditures by Object
$2M
$7M
$10M
$12M
$14M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
General Fund
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Item C.

Economic Uncertainty Reserve Fund
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.

Economic Uncertainty Reserve
Fiscal Year 2026-27 Budget | Sonora Page 52
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Item C.

Economic Uncertainty Reserve 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.

Fund Balance Projections
Restricted
$2M $2M $2M $2M $2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Economic Uncertainty Reserve
Fiscal Year 2026-27 Budget | Sonora Page 53
138
Item C.

Emergency Reserve Fund
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 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, high impact 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.

Emergency Reserve
Fiscal Year 2026-27 Budget | Sonora Page 54
139
Item C.

Emergency Reserve 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.

Fund Balance Projections
Restricted
$$666644KK $$666644KK $$666644KK $$666644KK $$666644KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Emergency Reserve
Fiscal Year 2026-27 Budget | Sonora Page 55
140
Item C.

CalPERS Section 115 Prefunding Trust Fund
The CalPERS Section 115 Pension Prefunding Trust was established 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 pre-fund 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 FY2026/27 proposed budget, staff have recommended a contribution of $150,000 to the Section 115 Trust.

CalPERS Section 115 Prefunding Trust Revenues by Fund
Over the past three fiscal years, the City Council has made consistent contributions to the CEPPT fund as part of its long-term pension funding strategy. Each year, $150,000 has been appropriated at the time of budget adoption in June, with an additional $150,000 approved during the mid-year budget update, resulting in total annual contributions of $300,000.

This ongoing commitment reflects the City’s proactive approach to managing its pension liabilities and strengthening its long-term financial position.

CalPERS Section 115 Prefunding Trust
Fiscal Year 2026-27 Budget | Sonora Page 56
141
Item C.

Historical Revenue by Fund
CalPERS Pension Prefunding Trust
The revenues include transfers from the General Fund to the trust and Investment Earnings.

CalPERS Section 115 Prefunding Trust Fund Balance
The increase in the CalPERS Section 115 Pension Trust (CEPPT) fund balance reflects the City’s continued commitment to proactively managing its long-term pension obligations. By making regular contributions to the CEPPT, the City is setting aside resources in advance to offset future increases in required CalPERS contributions.

This growing balance is a positive indicator of the City’s fiscal health and long-term planning, as it provides a financial buffer to smooth out pension cost volatility, reduce future budgetary impacts, and improve overall funding stability. In addition, maintaining a well-funded pension trust can enhance the City’s financial position by demonstrating prudent fiscal management and helping to mitigate the effects of market fluctuations on pension liabilities.

Fund Balance Projections
Committed
$$222277KK
$$334422KK
$$338800KK $$336688KK
$$220022KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$$222277KK
$$556699KK
$$994499KK
$$$111,,,333000666KKK
$$$111,,,444888444KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
CalPERS Section 115 Prefunding Trust
Fiscal Year 2026-27 Budget | Sonora Page 57
142
Item C.

Fleet Replacement Reserve Fund
The Fleet Replacement Reserve Fund is a dedicated savings fund established to ensure the City of Sonora can meet the long-term cost of replacing its municipal vehicle fleet without placing sudden or unexpected strain on the City's operating budget. Rather than scrambling to find funding when a vehicle reaches the end of its useful life, the City contributes to this reserve fund on an ongoing basis, steadily building the resources needed to replace fleet assets when the time comes.

The City's fleet represents a significant public investment and includes vehicles and equipment critical to delivering essential services across multiple departments, from police patrol vehicles and fire apparatus to the heavy-duty trucks and equipment relied upon by Public Works to maintain the City's roads and infrastructure. These assets are expensive to replace, have long service lives, and must be ready to perform when needed. Planned, disciplined saving through this reserve fund is a responsible alternative to deferring replacements, which can lead to higher maintenance costs, equipment failures, and service disruptions.

Funds accumulate in this reserve through annual contributions and interest earnings and are drawn upon when scheduled fleet replacements are authorized and funded. By planning ahead, the City protects both its service delivery capacity and its long-term fiscal health.

Fleet Replacement Reserve Revenues by Fund
Revenue in the Fleet Replacement Reserve does not follow a consistent or predictable annual pattern. Instead, it varies from year to year based on two primary sources:

City Council Transfers – The primary source of funding for the reserve is discretionary transfers approved by the City Council as part of the budget process. These contributions are made based on available resources and long-term planning needs rather than on a fixed schedule. As a result, in years when no transfer is approved, no transfer revenue is recorded.

Interest Earnings – The reserve also generates interest income based on the balance of funds held. Interest earnings fluctuate depending on the size of the reserve. When the balance is higher, interest earnings increase; when funds are used for major fleet purchases and the balance is reduced, interest earnings decline accordingly.

Because these revenues depend on policy decisions and available balances, the overall revenue profile of the Fleet Replacement Reserve can vary significantly from year to year. Periods of higher revenue typically reflect Council contributions, while other years may show only modest interest earnings. This variability is expected and reflects the City’s strategic approach of building and using reserves over time to fund major vehicle and equipment replacements.

Fleet Replacement Reserves
Fiscal Year 2026-27 Budget | Sonora Page 58
143
Item C.

Historical Revenue by Fund
Fleet Replacement
Fleet Replacement Reserve Fund Balance
The fund balance in the Fleet Replacement Reserve has grown since its establishment in FY2022/23. As this is a newly created reserve, there have been no transfers out of the fund to date, meaning no fleet replacements have yet been funded from the reserve.

Fund Balance Projections
Restricted
$$220000KK
$3K
$87K
$$111144KK
$12K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$$220000KK
$$229955KK
$$440033KK $$441155KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Fleet Replacement Reserves
Fiscal Year 2026-27 Budget | Sonora Page 59
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Item C.

Capital Replacement Reserve Fund
The Capital Replacement Reserve was established in FY2023/24 and is still in its early accumulation phase. As this is a newly created reserve, no transfers have occurred to date, meaning the fund balance represents the full value of all contributions and earnings since inception.

Revenue into the reserve is inherently lumpy, occurring only when the City Council approves and directs a formal transfer into the fund. Outside those Council-approved contributions, the reserve earns interest based on the balance held in the fund at any given time.

Capital Replacement Reserve Revenues by Fund
Revenue in the Capital Replacement Reserve does not follow a consistent or predictable annual pattern. Instead, it varies from year to year based on two primary sources:

Interest Earnings – The reserve also generates interest income based on the balance of funds held. Interest earnings fluctuate depending on the size of the reserve. When the balance is higher, interest earnings increase; when funds are used for major capital improvements, the balance is reduced, and interest earnings decline accordingly.

Because these revenues depend on policy decisions and available balances, the overall revenue profile of the Capital Replacement Reserve can vary significantly from year to year. Periods of higher revenue typically reflect Council contributions, while other years may show only modest interest earnings. This variability is expected and reflects the City’s strategic approach of building and using reserves over time to fund major capital improvement projects.

Capital Replacement Reserves
Fiscal Year 2026-27 Budget | Sonora Page 60
145
Item C.

Historical Revenue by Fund
Capital Replacement
Capital Replacement Reserve Fund Balance
The fund balance in the Capital Replacement Reserve has grown since its establishment in FY2023/24. As this is a recently created reserve, there have been no transfers out of the fund to date, meaning no capital replacements have yet been funded from the reserve.

Fund Balance Projections
Restricted
0 $$222244KK
$$337788KK
$9K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$$222244KK
$$559988KK $$660077KK
FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Capital Replacement Reserves
Fiscal Year 2026-27 Budget | Sonora Page 61
146
Item C.

Labor Reserve Fund
The Labor Reserve Fund was established to help the City absorb and defray the costs associated with new labor agreements aimed at aligning personnel salaries more competitively with market wages. As the City worked to attract and retain a qualified workforce, these renegotiated agreements represented a meaningful step toward ensuring compensation reflects the demands of today's labor market.

To fund this reserve, the City Council directed unspent revenues from Measure Y, the voter-approved 1% local sales tax, into the Labor Reserve Fund. During Measure Y's inaugural year, the City was still building the organizational capacity and infrastructure needed to deploy these new resources effectively. As a result, a significant portion of first-year Measure Y revenues went unspent, providing a natural and timely opportunity to seed the Labor Reserve Fund without impacting other planned expenditures.

By channeling these surplus funds into the Labor Reserve, the City Council demonstrated fiscal prudence, ensuring that the one-time availability of unspent revenues was put to productive long-term use in supporting the City's most critical asset, its workforce.

Summary
Following the initial funding in FY2024/25 of $4.01M, the Labor Reserve Fund will be maintained through an annual contribution of $150,000, along with interest earnings generated from the fund’s balance.

The purpose of the reserve is to help offset the ongoing cost increases associated with employee compensation agreements. Each year, an amount equivalent to the incremental increase in General Fund expenditures resulting from approved Memorandums of Understanding (MOUs) will be transferred from the reserve back to the General Fund.

This structure allows the City to smooth the financial impact of negotiated salary increases over time, providing greater budget stability and reducing the risk of sudden increases in operating costs.

Labor Reserves
Fiscal Year 2026-27 Budget | Sonora Page 62
147
Item C.

Labor Reserve Revenues by Fund
Historical Revenue by Fund
Labor Reserve Fund
Labor Reserve Expenditures by Fund
The Expenditure represents the amount equivalent to the incremental increase in General Fund expenditures resulting from approved Memorandums of Understanding (MOUs) for the fiscal year.

Historical Expenditures by Fund
Labor Reserve Fund
0 $$$444,,,111888000KKK
$$229933KK $$229900KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2,000K
$4,000K
$6,000K
0 $$223366KK
$$330077KK
$$449977KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Labor Reserves
Fiscal Year 2026-27 Budget | Sonora Page 63
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Item C.

Labor Reserve Fund Balance
Over time, the fund balance of the Labor Reserve Fund is expected to gradually decline as resources are used to offset the increased salary costs associated with the approved Memorandums of Understanding. While annual contributions and interest earnings provide ongoing support, the planned use of the reserve to subsidize these costs will reduce the available balance year over year.

Based on current projections, the fund is intended to serve as a temporary financial tool and is expected to be drawn down over approximately eight to ten years from its inception. This approach allows the City to manage the transition to higher ongoing labor costs in a measured and fiscally responsible manner, while providing time to incorporate these costs into the General Fund on a sustainable, long-term basis.

Fund Balance Projections
Assigned
$4M $4M $4M
FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Labor Reserves
Fiscal Year 2026-27 Budget | Sonora Page 64
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Item C.

General Plan Reserve Fund
The General Plan Reserve has been established to accumulate funding for the City’s next comprehensive General Plan update. State law requires periodic updates to the General Plan, and a full update can cost in excess of $1 million, placing a significant financial burden on a small city if funded in a single year.

To address this, the City is taking a proactive and strategic approach by setting aside funds over time. By gradually building this reserve, the City can spread the cost across multiple years, reducing the impact on the General Fund and avoiding the need for large, one-time expenditures or external financing. This approach supports long-term financial planning and ensures the City will be prepared to undertake this critical planning effort when required.

General Plan Reserve Revenues by Fund
Revenue in the General Plan Reserve does not follow a consistent or predictable annual pattern. Instead, it varies from year to year based on two primary sources:

Interest Earnings – The reserve also generates interest income based on the balance of funds held. Interest earnings fluctuate depending on the size of the reserve. When the balance is higher, interest earnings increase; when funds are used, the balance is reduced, and interest earnings decline accordingly.

Because these revenues depend on policy decisions and available balances, the overall revenue profile of the Reserve can vary significantly from year to year. Periods of higher revenue typically reflect Council contributions, while other years may show only modest interest earnings. This variability is expected and reflects the City’s strategic approach of building and using reserves over time to fund a comprehensive general plan update. An initial contribution was made in FY2024/25 for $300,000.

General Plan Reserves
Fiscal Year 2026-27 Budget | Sonora Page 65
150
Item C.

Historical Revenue by Fund
General Plan Reserve
General Plan Reserve Fund Balance
The fund balance in the General Plan Reserve has grown since its establishment in FY2024/25. As this is a recently created reserve, there have been no transfers out of the fund to date, meaning no expenditures have been funded from the reserve.

Fund Balance Projections
Restricted
0 $$331133KK
$11K $12K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
$$331133KK $$332200KK
FY2026 FY2027
0 $100K
$200K
$300K
$400K
General Plan Reserves
Fiscal Year 2026-27 Budget | Sonora Page 66
151
Item C.

Internal Service Funds
Internal Service Funds are used to account for services the City provides to itself, rather than purchasing those services from outside vendors. By managing certain functions internally, the City can better control costs, improve efficiency, and plan for long-term financial needs. These funds operate much like internal service providers, charging City departments for services and using those revenues to cover costs and build reserves over time.

This approach helps ensure that the true cost of services is understood and appropriately allocated, while also allowing the City to prepare for future expenses and reduce financial risk.

Self-Insurance Fund - Dental The Self-Insurance Fund accounts for the City's self-funded dental benefit program for City employees. Rather than paying premiums to a commercial dental insurance carrier, the City assumes the financial responsibility for employee dental claims directly. Claims are paid from this fund as they are incurred, allowing the City to retain funds that would otherwise go toward insurance company overhead and profit margins and to pay only for actual claims costs.

Internal Service Funds
Fiscal Year 2026-27 Budget | Sonora Page 67
152
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 self-funded dental program. This structure promotes transparency and ensures the actual costs of dental benefits are equitably distributed among departments based on usage.

Budget Overview
The FY2026/27 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 benefit-related expenses are properly allocated across departments.

Summary
Self Insurance Revenues by Fund
Historical Revenue by Fund
Self Insurance
$25K
$28K
$24K
$18K
$33K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
Self Insurance Fund
Fiscal Year 2026-27 Budget | Sonora Page 68
153
Item C.

Self-Insurance Fund Expenditures by Fund
Historical Expenditures by Fund
Self Insurance
Self Insurance 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, costrecovery basis.

Fund Balance Projections
Unassigned
$25K
$27K
$24K
$18K
$33K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
--$$669966
$31
$344 $344 $344
FY2023 FY2024 FY2025 FY2026 FY2027
-$1,000
-$500
0 $500
Self Insurance Fund
Fiscal Year 2026-27 Budget | Sonora Page 69
154
Item C.

Enterprise Funds
The Enterprise Funds account for City operations that are financed and operated in a manner similar to private businesses, where the intent is to recover costs primarily through user charges and fees. These funds are used for services in which it is appropriate for users, rather than the general taxpayer, to bear the cost of operations.

The City’s Enterprise Funds include the Farmer’s Market Fund and the Dragoon Gulch Trail Fund. These funds support specific programs and facilities that are sustained, in whole or in part, by user fees, program revenues, and other dedicated funding sources associated with their operations.

Revenues within these funds are generated from service charges, program fees, event-related income, and other applicable sources. As such, they may fluctuate based on participation levels, seasonal activity, and broader economic conditions.

Expenditures include the costs necessary to operate and maintain these services and facilities, such as personnel, supplies, contractual services, maintenance, and improvements. Where applicable, Enterprise Funds may also account for capital investments and long-term sustainability needs.

The City manages these funds with the goal of maintaining financial stability and ensuring that revenues are sufficient to support ongoing operations and maintenance. This approach promotes transparency, accountability, and equitable cost allocation to users who directly benefit from these services.

Together, these Enterprise Funds support unique community amenities and programs while reducing reliance on the General Fund and helping ensure their long-term viability.

Enterprise Funds
Fiscal Year 2026-27 Budget | Sonora Page 70
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Item C.

Farmer's Market Fund
The Farmer’s Market Fund accounts for the revenues and expenditures associated with the City’s farmer's market operations. The primary source of revenue for this fund is vendor fees charged to participants in the market. These revenues may vary based on vendor participation, seasonal factors, and overall market activity.

Expenditures within the fund support the operation and administration of the market. Major costs include contractual services for a market manager, as well as additional staffing and support needed to coordinate, promote, and operate the market. Other expenses may include supplies, site setup, and general operational needs.

The fund is managed with the goal of maintaining a self-supporting program that provides economic and community benefits while minimizing reliance on other City resources.

Farmer's Market Revenues by Fund
Historical Revenue by Fund
Farmer's Market
$30K
$32K
$39K
$36K
$38K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Farmer's Market Fund
Fiscal Year 2026-27 Budget | Sonora Page 71
156
Item C.

Farmer's Market Expenditures by Fund
Historical Expenditures by Fund
Farmer's Market
Farmer's Market Fund Balance
Fund Balance Projections
Unassigned
$23K
$19K
$28K
$29K
$38K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
$2K
$15K
$18K
$29K
$37K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
Farmer's Market Fund
Fiscal Year 2026-27 Budget | Sonora Page 72
157
Item C.

Dragoon Gulch Fund
The Dragoon Gulch Trail Fund accounts for revenues and expenditures associated with the maintenance and upkeep of the Dragoon Gulch Trail system. The primary source of revenue for this fund is rental income from a City-owned house located on the trail.

Expenditures are primarily related to the maintenance and preservation of the trail system. These costs include routine maintenance, repairs, and other services necessary to ensure the trail remains safe, accessible, and wellmaintained for public use.

The fund supports the ongoing sustainability of this recreational asset by aligning dedicated revenue with the costs required to maintain and enhance the trail for residents and visitors.

Dragoon Gulch Revenues by Fund
Historical Revenue by Fund
Dragoon Gulch Trail
Dragoon Gulch Expenditures by Fund
Historical Expenditures by Fund
Dragoon Gulch Trail
$22K $22K
$20K
$15K $15K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$11K
$18K
$16K $16K
$13K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
Dragoon Gulch Fund
Fiscal Year 2026-27 Budget | Sonora Page 73
158
Item C.

Dragoon Gulch Fund Balance
Fund Balance Projections
Unassigned
Fund balance within the Dragoon Gulch Trail Fund is committed solely to the benefit of the trail system. Available resources will be used exclusively for trail-related purposes, including maintenance, repairs, and capital improvements, ensuring that revenues generated by the fund are reinvested directly into the continued enhancement and preservation of the trail.
$31K
$36K
$38K $39K
$35K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Dragoon Gulch Fund
Fiscal Year 2026-27 Budget | Sonora Page 74
159
Item C.

Special Revenue Funds
Special Revenue Funds are used to account for specific revenue sources that are legally restricted or committed to expenditures for particular purposes. These funds ensure transparency and accountability by clearly demonstrating that revenues are used in accordance with their intended purpose, as required by law, voter approval, or City policy.

The City of Sonora utilizes several Special Revenue Funds to support critical infrastructure, community services, and targeted programs. These include Measure I, a voter-approved ½-cent sales tax dedicated to public safety and public works; State Gas Tax and Road Maintenance and Rehabilitation Account (RMRA) funds, which provide resources for roadway repair and maintenance; and the Benefit Zone Fund, which supports community events, street sweeping, and parking-related activities.

In addition, the City administers the Public, Educational, and Governmental (PEG) Fee Fund, which is used to support public access and communication infrastructure.

These dedicated funding sources play an essential role in maintaining the City’s infrastructure, enhancing community amenities, and supporting services that might otherwise place additional demands on the General Fund. By segregating these revenues into Special Revenue Funds, the City ensures that restricted funds are used appropriately while maintaining financial clarity and compliance with applicable regulations.

Special Revenue Funds
Fiscal Year 2026-27 Budget | Sonora Page 75
160
Item C.

Measure I Fund
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.

Measure I Revenues by Fund
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 FY2026/27, estimated Measure-I sales tax revenues are projected to be only slightly higher than in FY2025/26. 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.

Historical Revenue by Fund
Measure I
$$$222,,,333555555KKK $$$222,,,333777444KKK
$$$222,,,222111000KKK $$$222,,,111444999KKK $$$222,,,111777333KKK FY2023 FY2024 FY2025 FY2026 FY2027
0 $1,000K
$2,000K
$3,000K
Measure I Fund
Fiscal Year 2026-27 Budget | Sonora Page 76
161
Item C.

Measure I Expenditures by Fund
Historical Expenditures by Fund
Measure I
Measure I 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 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.

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.

Fund Balance Projections
Restricted
$$$222,,,111777555KKK
$$$222,,,777666999KKK
$$$222,,,444666555KKK $$$222,,,333555000KKK
$$$222,,,111666777KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1,000K
$2,000K
$3,000K
$2M
$2M
$1M $1M $1M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Measure I Fund
Fiscal Year 2026-27 Budget | Sonora Page 77
162
Item C.

PEG Fee Fund
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 FY2026/27. 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.

Summary
The City of Sonora is projecting $9.9K of revenue in FY2026/27, which represents a 1% decrease over the prior year. The Council Chamber project will be pursued in FY2026/27.

PEG Fee Revenues by Fund
Historical Revenue by Fund
PEG Capital Fees
$9K
$12K
$6K
$10K $10K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
PEG Fee Fund
Fiscal Year 2026-27 Budget | Sonora Page 78
163
Item C.

PEG Fee Expenditures by Fund
Historical Expenditures by Fund
PEG Capital Fees
PEG Fee 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 on-demand platforms, regardless of their ability to attend in person.

Fund Balance Projections
Assigned
$1K
0 $0K 0
$12K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$25K
$37K
$43K
$46K $44K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
PEG Fee Fund
Fiscal Year 2026-27 Budget | Sonora Page 79
164
Item C.

Benefit Zone Fee Fund
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.

Benefit Zone Fee Revenues by Fund
The Benefit Zone Fee Fund is supported by a fee collected through the City’s business license program and is intended to fund community events, street sweeping, and parking-related activities, including maintenance and acquisition. The fund supports four annual community events that contribute to the City’s economic vitality and quality of life.

Historical Revenue by Fund
Benefit Zones
Benefit Zone Fee Expenditures by Fund
Historical Expenditures by Fund
Benefit Zones
$37K $37K $36K
$30K
$37K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
$15K
$64K $65K $62K $60K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
Benefit Zone Fee Fund
Fiscal Year 2026-27 Budget | Sonora Page 80
165
Item C.

Benefit Zone Fee Fund Balance
Over the past decade, revenues generated from the Benefit Zone Fee have not kept pace with the rising costs of providing these services, particularly the cost of organizing and hosting special events. As a result, expenditures have consistently exceeded revenues, leading to a negative fund balance in recent years. To continue supporting these valued community events, the City has supplemented the fund with General Fund contributions.

Beginning in FY 2024/25, the City transitioned the planning and coordination of special events to the Sonora Chamber of Commerce under a contractual agreement. This change is intended to better align event costs with available revenues, improve operational efficiency, and reduce the financial burden on the City. Moving forward, this approach is expected to help stabilize the fund and limit the accumulation of negative fund balances while maintaining the community benefits these events provide.

Fund Balance Projections
Unassigned
--$$119966 ---$$$111,,,111333222
---$$$222777,,,777333000
---$$$444777,,,111444555
---$$$555000,,,666111000
FY2023 FY2024 FY2025 FY2026 FY2027
-$60,000
-$40,000
-$20,000
0 Benefit Zone Fee Fund
Fiscal Year 2026-27 Budget | Sonora Page 81
166
Item C.

Highway User Tax Funds
Highway Users Tax Account (HUTA)
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 transportation-related expenses.

HUTA funds are distributed based on population and are restricted for use on streets, roads, and transportation infrastructure.

Highway User Tax Revenues by Fund
Highway User Historical Revenue by Fund
Highway Users' Tax-Section 2103 Gas Tax Fund
Highway User Tax Expenditures by Fund
In FY2026/27, the expenditures from the Gas Tax Fund will support the Public Works Departments road maintenance program.
$$115500KK
$$116666KK
$$117733KK $$116699KK
$$117799KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Highway User Tax Funds
Fiscal Year 2026-27 Budget | Sonora Page 82
167
Item C.

Highway User Tax Historical Expenditures by Fund
Highway Users' Tax-Section 2103 Gas Tax Fund
Highway User Tax Fund Balance
The City utilizes a portion of its Highway Users Tax Account (HUTA) revenues to address ongoing roadway maintenance needs, including pothole repairs and routine street improvements performed by Public Works staff.

These annual expenditures allow the City to respond to immediate maintenance issues and preserve roadway conditions on a day-to-day basis.

At the same time, the City strategically retains a portion of HUTA revenues in fund balance to accumulate resources for larger, more comprehensive capital projects. By saving funds over time, the City is able to undertake significant street rehabilitation and reconstruction efforts that would not be feasible with a single year of funding.

This balanced approach allows the City to address both immediate maintenance needs and long-term infrastructure improvements in a fiscally responsible manner.

Fund Balance Projections
Restricted
$$110055KK $$111133KK $$111188KK $$111100KK
$$222233KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$$222244KK
$$227788KK
$$333311KK
$$338822KK
$$442200KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Highway User Tax Funds
Fiscal Year 2026-27 Budget | Sonora Page 83
168
Item C.

Road Maintenance and Rehabilitation Funds
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.

Road Maintenance and Rehabilitation Revenues by Fund
Historical Revenue by Fund
Road Maintenance and Rehabiliation (SB1)
Road Maintenance and Rehabilitation Expenditures by Fund Consistent with the requirements of the Road Maintenance and Rehabilitation Account (RMRA) program, these funds are dedicated to the City's officially identified RMRA project, approved by the City Council with Resolution No. 06-01-2026-B, the Snell Road Reconstruction Project, which will rehabilitate aging infrastructure and improve the long-term condition of the City's roadway network.

Historical Expenditures by Fund
Road Maintenance and Rehabiliation (SB1)
$$112222KK
$$115511KK
$$116688KK
$$115522KK
$$117711KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
0 $1K
$73K
$96K
$$116655KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Road Maintenance and Rehabilitation Account Fund
Fiscal Year 2026-27 Budget | Sonora Page 84
169
Item C.

Road Maintenance and Rehabilitation Fund Balance
The City strategically retains RMRA revenues in fund balance to accumulate resources for larger, more comprehensive capital projects. By saving funds over time, the City is able to undertake significant street rehabilitation and reconstruction efforts that would not be feasible with a single year of funding. This allows the City to address long-term infrastructure improvements in a fiscally responsible manner.

Fund Balance Projections
Restricted
$$442200KK
$$557711KK
$$666677KK
$$772255KK
$$777733KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Road Maintenance and Rehabilitation Account Fund
Fiscal Year 2026-27 Budget | Sonora Page 85
170
Item C.

Supplemental Law Enforcement Services Fund
The Supplemental Law Enforcement Service Fund (SLESF), the 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 for police services. Per Government Cost Section 30062, monies allocated for SLESF is to be expended exclusively to provide front line law enforcement services.

Supplemental Law Enforcement Services Revenues by Fund
Historical Revenue by Fund

SLESF - COPS
Supplemental Law Enforcement Services Expenditures by Fund Historical Expenditures by Fund

SLESF - COPS
$$116655KK
$$118866KK
$$119955KK $$220011KK $$220000KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$$117755KK $$117755KK $$117755KK
$$119955KK
$$220055KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Supplemental Law Enforcement Services Fund
Fiscal Year 2026-27 Budget | Sonora Page 86
171
Item C.

Supplemental Law Enforcement Services Fund Balance
Fund Balance Projections
Restricted
$$115500KK
$$116611KK
$$117700KK
$$117766KK $$117711KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Supplemental Law Enforcement Services Fund
Fiscal Year 2026-27 Budget | Sonora Page 87
172
Item C.

Local Transportation Fund
The Local Transportation Fund (LTF) serves as the repository for transportation-related revenues allocated to the City of Sonora by the Tuolumne County Transportation Council (TCTC), the regional agency responsible for administering and distributing State Transportation Development Act (TDA) funds within Tuolumne County.

Under State law, TCTC receives a portion of statewide sales tax revenues dedicated to transportation and first allocates these funds to support transit and other eligible regional transportation services. Any remaining funds, after meeting these obligations, are distributed to local jurisdictions. As the only incorporated city in Tuolumne County, the City of Sonora receives a share of these remaining funds, which are accounted for within this fund.

LTF revenues are restricted for transportation-related purposes, including street and road maintenance, circulation improvements, and eligible capital projects. Given the relatively modest and variable nature of these annual allocations, the City takes a strategic approach by accumulating available funds over time to support larger transportation improvements that cannot be funded within a single fiscal year. This approach allows the City to address both ongoing maintenance needs and plan for more significant infrastructure investments in a fiscally responsible and sustainable manner.

Local Transportation Revenues by Fund
Historical Revenue by Fund
Local Transportation Fund
$$112211KK
$35K $42K
$98K
$$226655KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Local Transportation Fund
Fiscal Year 2026-27 Budget | Sonora Page 88
173
Item C.

Local Transportation Expenditures by Fund
Because annual Local Transportation Fund (LTF) allocations are typically too small to complete meaningful transportation or infrastructure projects, the City has historically accumulated funds over multiple years to finance larger capital improvements. This approach allows the City to complete projects more efficiently and costeffectively rather than using limited annual allocations on small, piecemeal work.

Historical Expenditures by Fund
Local Transportation Fund
Local Transportation Fund Balance
The City receives LTF allocations annually. However, due to the relatively modest size of these revenues, the City strategically accumulates fund balance over time to support larger, more impactful transportation projects. While a portion of LTF funds may be used for ongoing maintenance and operational needs, the City often saves available resources until sufficient funding is available to undertake capital improvements that would not be feasible within a single fiscal year.

Fund Balance Projections
Restricted
$57K
0 0 0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
$$229955KK
$$333300KK
$$336699KK $$337722KK
$$446644KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Local Transportation Fund
Fiscal Year 2026-27 Budget | Sonora Page 89
174
Item C.

Traffic Mitigation Fund
The Traffic Mitigation Fund was established to collect and manage impact fees assessed on new development projects within the City of Sonora. When developers build within the City, they contribute to this fund as a condition of development, recognizing that new construction adds traffic demand to the City's roadway network and that growth should help offset its impact on existing infrastructure.

Revenues collected in this fund are designated for traffic-related capital improvements, including traffic signal upgrades, intersection enhancements, and road capacity projects. These investments help ensure that Sonora's transportation network can continue to serve both existing residents and the demands brought by new development.

Because development activity in a small city like Sonora can vary significantly from year to year, the fund balance grows gradually over time and earns interest while waiting to be deployed toward eligible projects. The primary ongoing revenue source for this fund is interest earnings on the accumulated balance. Annual expenditure appropriations are modest, typically in the range of $7,000 to $8,000, and are budgeted to maintain an active appropriation while the fund continues to build toward future capital needs.

Traffic Mitigation Revenues by Fund
Historical Revenue by Fund
Traffic Mitigation
$38K
$56K $55K
$44K
$54K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Traffic Mitigation Fund
Fiscal Year 2026-27 Budget | Sonora Page 90
175
Item C.

Traffic Mitigation 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.

Fund Balance Projections
Restricted
$$$111,,,111000222KKK
$$$111,,,111555888KKK
$$$111,,,222000222KKK $$$111,,,222111333KKK
$$$111,,,222666666KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Traffic Mitigation Fund
Fiscal Year 2026-27 Budget | Sonora Page 91
176
Item C.

Permanent Funds
Permanent Funds are used to account for resources that are legally restricted in such a way that only the earnings, and not the principal, may be used to support specific public purposes. These funds are intended to provide a long-term, sustainable source of funding while preserving the original endowment.

The City of Sonora maintains one Permanent Fund, which supports the ongoing care and maintenance of the Mountain Shadow Cemetery. Revenues generated from this fund are used to ensure the continued upkeep of cemetery grounds in perpetuity, including landscaping, irrigation, and general site maintenance. The principal balance of the fund is preserved, providing a stable financial foundation to support these activities for future generations.

Permanent Funds
Fiscal Year 2026-27 Budget | Sonora Page 92
177
Item C.

Cemetery Fund
Cemetery Revenues by Fund
Historical Revenue by Fund
Cemetery
Cemetery Expenditures by Fund
Historical Expenditures by Fund
Cemetery
$7K
$13K
$14K
$10K
$13K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$12K $12K
$10K
$15K
$17K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
Cemetery Fund
Fiscal Year 2026-27 Budget | Sonora Page 93
178
Item C.

Cemetery Fund Balance
Within the Cemetery Permanent Fund, a portion of the fund balance is classified as nonspendable, representing the principal balance that must be maintained in perpetuity. These amounts cannot be expended and are preserved to generate investment income over time.

The remaining portion of the fund balance consists of interest and investment earnings, which may be used in accordance with applicable restrictions. These earnings are typically retained within the fund and are used to support cemetery maintenance, operations, and related costs.

Fund Balance Projections
Assigned Nonspendable
$$331166KK $$331144KK $$331177KK $$331155KK $$331133KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Cemetery Fund
Fiscal Year 2026-27 Budget | Sonora Page 94
179
Item C.

Capital Project Funds
Capital projects are long-term improvement and maintenance programs designed to enhance and preserve the City’s infrastructure, buildings and facilities. The programs are broad, and include land and building acquisitions; development of off-street parking; street and sidewalk improvement and rehabilitation; active transportation; intersection capacity enhancements; traffic signal and street lighting upgrades; storm drain improvements; traffic safety enhancements, and park acquisition and renovations.

Capital improvements support economic development by improving public facilities, strengthening infrastructure, attracting businesses and customers, and enhancing the overall vitality of the City. These projects are often easy to identify because they are tied to a specific location and are among the most visible services provided by local government.

Infrastructure maintenance, however, is often less visible and can be easy to overlook until a street, facility, drainage system, or other public asset has significantly deteriorated. As a result, maintenance needs are sometimes deferred when budgets are limited and demand for more visible programs and services is high.

Delaying maintenance, however, increases long-term costs. Preventive maintenance and preservation are typically far less expensive than full reconstruction or replacement after an asset has failed.

For this reason, the majority of the City’s Capital Improvement Program (CIP) is focused on maintaining and preserving existing infrastructure. This approach reflects the City’s commitment to responsible asset management, long-term cost control, and protecting the public investments already made in streets, facilities, drainage systems, and other critical infrastructure.

Capital Project Funds
Fiscal Year 2026-27 Budget | Sonora Page 95
180
Item C.

Tuolumne Heritage Trail Fund
This fund tracks the Tuolumne Heritage 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.

Tuolumne Heritage Trail Revenues by Department
Historical Revenue by Department
Capital Projects
Tuolumne Heritage Trail Expenditures by Fund
Historical Expenditures by Fund
ATP Gold Rush Trail Project
Tuolumne Heritage Trail Fund Balance
The negative fund balance in the Tuolumne Heritage Trail Capital Project Fund reflects the timing difference between project expenditures and reimbursement of grant funds. As work progresses, the City incurs costs upfront and subsequently submits requests for reimbursement to the granting agencies. This results in temporary negative $12K
$$116611KK $$116622KK
$$225500KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
0 $$220000KK
$$116644KK
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Gold Rush Multi-Use Trail Fund
Fiscal Year 2026-27 Budget | Sonora Page 96
181
Item C.
fund balances until reimbursements are received. This is a common and expected condition for grant-funded capital projects and does not indicate a structural deficit, but rather the normal cash flow cycle associated with reimbursement-based funding.

Fund Balance Projections
Restricted Unassigned
$12K
$2K --$$2277KK --$$3300KK
--$$2277KK
--$$3300KK
FY2024 FY2025 FY2026 FY2027
-$40K
-$20K
0 $20K
Gold Rush Multi-Use Trail Fund
Fiscal Year 2026-27 Budget | Sonora Page 97
182
Item C.

GENERAL FUND DEPARTMENT

SUMMARY
The City's General Fund serves as the foundation of municipal finance and is the primary operating fund through which the City conducts the vast majority of its day-to-day governmental activities. As the principal fund of the City, the General Fund receives and appropriates the core revenue sources that sustain local government operations, including property taxes, sales taxes, franchise fees, licenses and permits, intergovernmental revenues, charges for services, and other general revenues not restricted to a specific purpose. Because these revenues are unrestricted in nature, the General Fund is uniquely positioned to support the full breadth of essential services the City provides to its residents, businesses, and visitors.

The use of the General Fund as the City's primary operating fund reflects both sound governmental accounting practice and the practical reality that most core municipal services are funded through general-purpose revenues rather than dedicated or restricted sources. This structure ensures that the City can allocate resources to meet changing community needs, maintain service levels across all departments, and respond to unanticipated demands or priorities in a coordinated and fiscally responsible manner. The General Fund is governed by the annual budget process, in which the City Council appropriates expenditures by departments, providing public transparency and accountability over how tax dollars are spent.

Departmental Organization and Accounting
All City departments are accounted for within the General Fund, and each department is assigned its own unique department number within the City's accounting system. This structure allows financial activity, including appropriations, expenditures, encumbrances, and revenues, to be tracked, monitored, and reported at the individual department level, while still rolling up into the consolidated General Fund for citywide financial reporting.

Each department number functions as a discrete budgetary unit within the accounting system. Department managers are responsible for operating within their adopted budget appropriations, and financial reports generated throughout the fiscal year allow both staff and elected officials to monitor actual spending against budgeted amounts in real time. This departmental framework supports accountability, facilitates year-end variance analysis, and provides the data necessary for informed decision-making during the annual budget process.

The City departments operating within the General Fund, each carrying its own department number in the accounting system, are as follows:

City Council — Provides legislative oversight and policy direction for all City operations. The City Council appropriates the annual budget and sets strategic priorities for the organization.

City Clerk — Administers official City records, elections, public notices, and legislative documentation.

Ensures transparency and public access to government information.

City Administration — Provides executive leadership and overall management of City operations, implementing the policies and directives established by the City Council.

Administrative Services — Oversees core administrative functions including finance, human resources, and other support services that serve the entire organization.

Departments Summary
Fiscal Year 2026-27 Budget | Sonora Page 98
183
Item C.

Engineering Services — Oversees the planning, design, and oversight of public infrastructure projects, supporting the development and maintenance of streets, utilities, and other capital improvements.

Information Technology — Manages City Hall technology infrastructure, software systems, cybersecurity, and digital services that support all departments and public-facing operations.

General Services — Provides for expenditures and revenues that are not directly tied to a specific department, including shared and citywide operational costs.

Community Development — Oversees planning, zoning, building, code enforcement, economic development, and related regulatory functions that guide the orderly growth, land use, and development of the City while ensuring compliance with applicable municipal and state regulations.

Police Department — Delivers law enforcement, emergency response, community policing, and public safety services to protect residents and maintain order throughout the City.

Fire Department — Provides fire suppression, emergency medical services, fire prevention, and hazardous material response to safeguard life and property.

Public Works — Manages and maintains the City's infrastructure, including streets, sidewalks, storm drainage, and related capital and maintenance programs.

Cemetery — Provides for the maintenance and upkeep of cemetery grounds, including landscaping, irrigation, and general site care.

Opera Hall — Supports the maintenance of this community cultural asset, providing residents and visitors with access to performing arts and civic events.

Together, these departments collectively deliver the essential governance, public safety, infrastructure, community services, and administrative support that define the quality and character of City government.

By consolidating all General Fund departments within a single fund structure, while maintaining distinct department numbers for granular budgetary control, the City ensures both organizational efficiency and rigorous financial accountability at every level of operations.

Departments Summary
Fiscal Year 2026-27 Budget | Sonora Page 99
184
Item C.

Departments Summary
Fiscal Year 2026-27 Budget | Sonora Page 100
185
Item C.

Administration
Christopher Gorsky, City Administrator
The City Administration function provides overall leadership, management, and coordination for the City organization and serves as the primary link between the City Council, staff, and the community. For budgetary purposes, this function includes the City Council, City Clerk, City Administrator, Administrative Services, Information Technology, and General Services programs, each of which plays a critical role in supporting effective governance and day-to-day operations.

Collectively, these functions are responsible for implementing the policies and priorities established by the City Council, ensuring the efficient delivery of municipal services, and maintaining transparency and accountability in City operations. The City Administrator oversees organizational performance, coordinates departmental activities, and prepares the annual budget, providing strategic recommendations to align resources with community needs.

The City Council establishes policy direction, while the City Clerk ensures compliance with legal requirements, records management, and public access to government processes.

Administrative Services supports the organization through financial management, budgeting, human resources, risk management, and operational support functions. Information Technology maintains the City’s technological infrastructure, cybersecurity, and business systems, enabling efficient service delivery and data management.

General Services accounts for shared, citywide costs and activities that support multiple departments and overall operations.

Approved Administration Full Time Equivalent Positions FY2026-27 Administration
Fiscal Year 2026-27 Budget | Sonora Page 101
186
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 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.

City Council
Fiscal Year 2026-27 Budget | Sonora Page 102
187
Item C.

City Council Expenditures by Object
The City Council budget includes expenditures associated with the City Council's operations, including legal services provided by the City's contracted City Attorney. Expenditures during the past three fiscal years have been elevated due to several significant one-time and ongoing factors. These included legal costs associated with negotiating Memorandums of Understanding (MOUs) with the City's employee associations, legal and administrative expenses related to the transition to a new solid waste service provider, and an overall increase in demand for legal services. Like many California municipalities, the City has experienced growing legal and regulatory complexity, increased compliance requirements, and a more litigious operating environment, all of which have contributed to higher legal expenditures. While certain one-time projects have been completed, legal service demands remain above historical levels and continue to be monitored as part of the City's ongoing financial planning efforts.

City Council
Fiscal Year 2026-27 Budget | Sonora Page 103
188
Item C.

City Council Historical Expenditures by Object
Salaries & Benefits Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 22,194 $ 25,600 $ 25,900 1.2%
Stipend $ 13,650 $ 14,000 $ 14,000 -
F.I.C.A. $ 1,044 $ 1,100 $ 1,100 -
Workers Compensation $ 2,000 $ 2,000 $ 2,300 15.0%
Travel and Trainings $ 5,300 $ 8,000 $ 8,000 -
Dues, Memberships &
Publications
$ 200 $ 500 $ 500 -
Operating
Expenditures
$ 376,015 $ 384,400 $ 383,000 -0.4%
Supplies $ 128 $ 1,000 $ 1,000 -
Water and Waste $ 791 $ 1,000 $ 1,000 -
Power and Propane $ 1,758 $ 2,500 $ 2,500 -
Outside Services $ 6,633 $ 7,600 $ 7,600 -
Legal Fees $ 344,798 $ 350,000 $ 350,000 -
General Liability
Insurance
$ 19,600 $ 19,600 $ 18,200 -7.1%
Building Equip Maint &
Repair
$ 699 $ 1,000 $ 1,000 -
Building Maint and
Repair
$ 1,608 $ 1,700 $ 1,700 -
Total Expenditures $ 398,209 $ 410,000 $ 408,900 -0.3%
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. $$222200KK
$$224455KK
$$445599KK
$$339988KK $$440099KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
City Council Expenditures by Object
City Council
Fiscal Year 2026-27 Budget | Sonora Page 104
189
Item C.

City Clerk
Nicole McCutchen, 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 FY2023/24, 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.

City Clerk Expenditures by Object
City Clerk Historical Expenditures by Object
Internal Service Charges Operating Expenditures Salaries & Benefits $21K
$51K
$$110088KK
$$112233KK
$$112299KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
City Clerk
Fiscal Year 2026-27 Budget | Sonora Page 105
190
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 92,672 $ 94,700 $ 99,000 4.5%
Salaries, Regular $ 57,602 $ 58,200 $ 60,500 4.0%
Overtime $ 437 $ 500 $ 500 -
CalPERS $ 12,239 $ 12,300 $ 12,700 3.3%
F.I.C.A. $ 4,387 $ 4,400 $ 4,700 6.8%
Health & Medical
Insurance
$ 15,517 $ 15,800 $ 16,900 7.0%
Workers Compensation $ 2,000 $ 2,000 $ 2,200 10.0%
Travel and Trainings $ 295 $ 1,000 $ 1,000 -
Dues, Memberships &
Publications
$ 195 $ 500 $ 500 -
Operating
Expenditures
$ 29,681 $ 35,000 $ 28,700 -18.0%
Supplies $ 257 $ 1,000 $ 1,000 -
Postage and Shipping $ 12 $ 100 $ 100 -
Rental Equipment $ 1,469 $ 1,500 $ 1,500 -
Communications $ 534 $ 600 $ 600 -
Water and Waste $ 525 $ 600 $ 700 16.7%
Power and Propane $ 1,397 $ 1,700 $ 1,800 5.9%
Internet $ 607 $ 700 $ 800 14.3%
Outside Services $ 2,813 $ 3,000 $ 3,000 -
General Liability
Insurance
$ 14,800 $ 15,200 $ 13,200 -13.2%
Public Notices $ 6,339 $ 9,000 $ 4,500 -50.0%
Building Equip Maint &
Repair
$ 374 $ 500 $ 500 -
Building Maint and
Repair
$ 554 $ 1,100 $ 1,000 -9.1%
Internal Service
Charges
$ 760 $ 1,000 $ 1,000 -
Self-Insured Dental $ 760 $ 1,000 $ 1,000 -
Total Expenditures $ 123,113 $ 130,700 $ 128,700 -1.5%
The Internal Service Charge represents the transfer from the General Fund to the Self Insured Dental Fund.

City Clerk Expenditures by Object
City Clerk
Fiscal Year 2026-27 Budget | Sonora Page 106
191
Item C.

City Clerk Goals and Accomplishments
City Clerk
Fiscal Year 2026-27 Budget | Sonora Page 107
192
Item C.

City Administration
Christopher Gorsky, City Administrator
The City Administrator is appointed by the City Council and serves as the administrative head of the City organization, providing leadership and direction to staff in carrying out the City Council’s goals, policies, and priorities on behalf of the community. The City Administrator is responsible for the efficient day-to-day operation of all City functions, including implementing Council policy, coordinating departmental activities, and ensuring effective delivery of municipal services. This role also includes formulating recommendations to the City Council on policy, operational, and strategic matters, as well as preparing and administering the City’s annual budget. In addition, the City Administrator serves as Director of Emergency Services, overseeing and coordinating the City’s response to emergency events to ensure the safety and well-being of the community.

City Administration Expenditures by Object
Historical Expenditures by Object Summary 1
Internal Service Charges Operating Expenditures Salaries & Benefits $$330033KK $$331133KK $$332211KK
$$334499KK
$$339900KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
City Administrator
Fiscal Year 2026-27 Budget | Sonora Page 108
193
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 325,044 $ 357,950 $ 365,000 2.0%
Salaries, Regular $ 203,759 $ 228,600 $ 226,500 -0.9%
Deferred Compensation $ 14,955 $ 15,400 $ 19,700 27.9%
CalPERS $ 61,649 $ 63,500 $ 63,600 0.2%
F.I.C.A. $ 14,045 $ 15,400 $ 17,200 11.7%
Health & Medical
Insurance
$ 14,091 $ 16,700 $ 18,100 8.4%
Workers Compensation $ 3,400 $ 3,400 $ 3,800 11.8%
Other Employee
Benefits
$ 4,471 $ 4,950 $ 4,800 -3.0%
Travel and Trainings $ 7,854 $ 9,000 $ 10,000 11.1%
Dues, Memberships &
Publications
$ 820 $ 1,000 $ 1,300 30.0%
Operating
Expenditures
$ 23,016 $ 25,400 $ 24,300 -4.3%
Supplies $ 677 $ 1,500 $ 1,000 -33.3%
Postage and Shipping $ 1,865 $ 1,900 $ 500 -73.7%
Rental Equipment $ 3,122 $ 3,200 $ 3,300 3.1%
Communications $ 2,249 $ 2,200 $ 2,400 9.1%
Water and Waste $ 598 $ 800 $ 800 -
Power and Propane $ 2,796 $ 3,500 $ 3,500 -
Internet $ 1,452 $ 1,500 $ 1,500 -
Outside Services $ 2,500 $ 2,500 $ 2,500 -
General Liability
Insurance
$ 6,300 $ 6,300 $ 6,800 7.9%
Building Equip Maint &
Repair
$ 459 $ 1,000 $ 1,000 -
Building Maint and
Repair
$ 998 $ 1,000 $ 1,000 -
Internal Service
Charges
$ 449 $ 1,000 $ 1,000 -
Self-Insured Dental $ 449 $ 1,000 $ 1,000 -
Total Expenditures $ 348,509 $ 384,350 $ 390,300 1.5%
The Internal Service Charge represents the transfer from the General Fund to the Self Insured Dental Fund.

City Administration Expenditures by Object
City Administrator
Fiscal Year 2026-27 Budget | Sonora Page 109
194
Item C.

City Administration Goals and Accomplishments
City Administrator
Fiscal Year 2026-27 Budget | Sonora Page 110
195
Item C.

Administrative Services
The Administrative Services Department provides essential internal support that enables the efficient and effective operation of all City departments. The department oversees a broad range of core functions, including financial management, budgeting, human resources, risk management, information technology, fleet coordination, and facility and real property oversight.

Key responsibilities include administering financial operations such as accounts payable, payroll, regulatory reporting, and preparation of the Annual Comprehensive Financial Report (ACFR); coordinating the development and management of the City’s annual budget and overseeing cash flow and investments in accordance with adopted policies; and managing revenue programs, including business licensing and compliance with various City revenue sources. The department also leads human resources functions such as recruitment, employee relations, classification and compensation, and benefits administration, while managing risk through insurance coordination and claims oversight.

Through these functions, the Administrative Services Department plays a foundational role in supporting City operations, ensuring fiscal responsibility, organizational effectiveness, and the delivery of high-quality services to the community.

Administrative Services Expenditures by Object
Administrative Services Historical Expenditures by Object Internal Service Charges Operating Expenditures Salaries & Benefits $$661100KK
$$776633KK $$776611KK $$776622KK
$$882255KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Administrative Services Department
Fiscal Year 2026-27 Budget | Sonora Page 111
196
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 513,860 $ 537,100 $ 585,900 9.1%
Salaries, Regular $ 261,684 $ 270,700 $ 305,400 12.8%
Overtime $ 107 $ 500 $ 500 -
Holiday $ 14,279 $ 14,300 $ 11,600 -18.9%
CalPERS $ 115,606 $ 120,300 $ 106,400 -11.6%
F.I.C.A. $ 22,030 $ 25,300 $ 23,400 -7.5%
Health & Medical
Insurance
$ 82,178 $ 82,600 $ 116,700 41.3%
Workers Compensation $ 5,500 $ 5,500 $ 5,900 7.3%
Other Employee
Benefits
$ 2,270 $ 3,600 $ 2,500 -30.6%
Travel and Trainings $ 4,420 $ 5,600 $ 5,000 -10.7%
Dues, Memberships &
Publications
$ 750 $ 1,200 $ 1,000 -16.7%
Employee Development
&Appreciation
$ 5,036 $ 7,500 $ 7,500 -
Operating
Expenditures
$ 245,237 $ 249,150 $ 235,600 -5.4%
Supplies $ 5,637 $ 7,000 $ 5,000 -28.6%
Equipment Non Capital $ 5,788 $ 6,000 - -100.0%
Postage and Shipping $ 4,426 $ 4,500 $ 3,000 -33.3%
Printing and Forms - - $ 1,000 -
Rental Equipment $ 3,323 $ 4,000 $ 4,200 5.0%
Computer Equipment - - $ 3,500 -
Communications $ 3,455 $ 3,500 - -100.0%
Water and Waste $ 1,134 $ 1,200 $ 1,300 8.3%
Power and Propane $ 3,444 $ 4,000 $ 4,000 -
Internet $ 1,910 $ 2,350 $ 2,000 -14.9%
Outside Services $ 199,178 $ 200,400 $ 192,000 -4.2%
Pre Employment $ 1,794 $ 2,500 $ 5,000 100.0%
General Liability
Insurance
$ 7,000 $ 7,000 $ 7,600 8.6%
Building Equip Maint &
Repair
$ 4,694 $ 3,200 $ 3,500 9.4%
Building Maint and
Repair
$ 3,454 $ 3,500 $ 3,500 -
Internal Service
Charges
$ 2,653 $ 3,000 $ 3,000 -
Self-Insured Dental $ 2,653 $ 3,000 $ 3,000 -
Total Expenditures $ 761,750 $ 789,250 $ 824,500 4.5%
Administrative Services Expenditures by Object
Administrative Services Department
Fiscal Year 2026-27 Budget | Sonora Page 112
197
Item C.

Administrative Services by Revenue Source
Administrative Services Historical by Revenue Source
Credit Card Fees Parking Permits LAFCO Revenue
Miscellaneous Revenue Rental Income Insurance Premium Reimbursement Business License Transient Occupancy Tax Cannabis Public Benefit Fees Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
LAFCO Revenue $ 5,976 $ 6,640 $ 6,700 0.9%
Credit Card Fees $ 1,093 $ 1,300 $ 1,200 -7.7%
Insurance Premium
Reimbursement
$ 168,714 $ 82,500 $ 15,000 -81.8%
Miscellaneous Revenue $ 2,771 $ 5,000 $ 5,000 -
Cannabis Public Benefit
Fees
$ 667,377 $ 660,000 $ 660,000 -
Rental Income $ 4,400 $ 4,400 $ 4,400 -
Transient Occupancy Tax $ 687,431 $ 711,000 $ 664,000 -6.6% Business License $ 130,052 $ 130,000 $ 130,000 -
Parking Permits $ 5,006 $ 1,100 $ 3,000 172.7%
Total Revenues $ 1,672,820 $ 1,601,940 $ 1,489,300 -7.0% $$$111,,,555111555KKK
$$$111,,,666444555KKK
$$$111,,,333444333KKK
$$$111,,,666777333KKK
$$$111,,,444888999KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Administrative Services by Revenue Source
Administrative Services Department
Fiscal Year 2026-27 Budget | Sonora Page 113
198
Item C.

Administrative Services Goals and
Accomplishments
Administrative Services Department
Fiscal Year 2026-27 Budget | Sonora Page 114
199
Item C.

Information Technology
The Information Technology Department (IT) supports City operations by delivering reliable, secure, and innovative technology solutions that enhance services for staff and the community. The department is responsible for maintaining and supporting critical systems and infrastructure, including the City’s network, servers, storage, and enterprise productivity and collaboration tools.

IT provides strategic technology planning, implements business solutions that improve efficiency and service delivery, and ensures strong cybersecurity practices to protect City data and systems. The department also oversees technology-related budgeting, asset management, and vendor coordination. Through these efforts, IT enables departments to operate effectively, supports informed decision-making, and advances the City’s use of technology to meet evolving organizational and community needs.

Information Technology Expenditures by Object
Historical Expenditures by Object
Salaries & Benefits Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 250 $ 250 $ 250 -
Dues, Memberships &
Publications
$ 250 $ 250 $ 250 -
Operating
Expenditures
$ 40,228 $ 79,000 $ 66,000 -16.5%
Supplies $ 394 $ 1,000 $ 1,000 -
Computer Equipment $ 16,715 $ 33,000 $ 26,000 -21.2%
Software Maintenance $ 17,919 $ 18,000 $ 20,000 11.1%
Outside Services $ 4,841 $ 23,000 $ 15,000 -34.8%
Information Tech
Services
$ 359 $ 4,000 $ 4,000 -
$21K
$28K
$23K
$40K
$66K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
Information Technology Expenditures by Object
Information Technology
Fiscal Year 2026-27 Budget | Sonora Page 115
200
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Total Expenditures $ 40,478 $ 79,250 $ 66,250 -16.4%
Information Technology Goals and
Accomplishments
Information Technology
Fiscal Year 2026-27 Budget | Sonora Page 116
201
Item C.

General Services
The General Services Department accounts for a variety of City services, activities, and revenues that are not directly attributable to individual operating departments. This department supports the overall administration and efficient functioning of City operations by centralizing shared costs and revenues that benefit the organization as a whole.

General Services includes citywide expenditures such as Other Post-Employment Benefits (OPEB), organizational and administrative costs, memberships, and joint-agency agreements that provide services across multiple departments. These expenditures are necessary to maintain the City’s operational capacity and long-term financial stability.

The department also captures major revenue sources generated through overall governmental activity rather than specific programs or services. These revenues include property tax, sales tax, vehicle license fees, franchise fees, and intergovernmental revenues.

By consolidating these shared revenues and expenditures, the General Services Department provides a comprehensive view of the City’s core financial resources and obligations that support all departments and services.

General Services Expenditures by Object
Historical Expenditures by Object Summary 1
Salaries & Benefits Operating Expenditures Internal Service Charges $$770033KK $$991133KK
$$$555,,,777333444KKK
$$$111,,,111111444KKK $$886622KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2,000K
$4,000K
$6,000K
$8,000K
General Services
Fiscal Year 2026-27 Budget | Sonora Page 117
202
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 59,225 $ 65,900 $ 67,000 1.7%
Health & Medical
Insurance
$ 53,277 $ 57,000 $ 58,000 1.8%
Dues, Memberships &
Publications
$ 5,948 $ 8,900 $ 9,000 1.1%
Operating
Expenditures
$ 253,102 $ 250,725 $ 230,800 -7.9%
TOT - Visitors Bureau $ 156,510 $ 146,500 $ 150,000 2.4% LAFCO $ 48,791 $ 48,800 $ 48,800 -
Historic Preservation $ 321 $ 2,000 $ 2,000 -
Settlements
Legal/Insurance
$ 47,480 $ 48,425 $ 25,000 -48.4%
Contingencies - $ 5,000 $ 5,000 -
Internal Service
Charges
$ 801,947 $ 802,000 $ 563,900 -29.7%
Self-Insured Dental $ 801,947 $ 802,000 $ 563,900 -29.7% Total Expenditures $ 1,114,274 $ 1,118,625 $ 861,700 -23.0% The Internal Service Charges represent the transfers from the General Fund for various activities, including the recommended transfer to the City's CalPERS Pre-Funding Trust Account and the annual contribution to the Labor Reserve fund. The Salaries and Benefit Line Item is the annual OPEB costs.

General Services Expenditures by Object
General Services
Fiscal Year 2026-27 Budget | Sonora Page 118
203
Item C.

General Services by Revenue Source
General Services Historical by Revenue Source
Property Tax Other Property Tax Prior Years Grants/Donations Homeowners Exemption Property Tax Current UnSecured Vehicle License Fee Sale of Property Real Property Transfer Tax Supplemental Tax Roll Miscellaneous Revenue Intergovernmental Revenues Franchise Fees Investment Earnings Transfer In Property Tax In Lieu of VLF Property Tax Current Secured Sales and Use Tax
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Supplemental Tax Roll $ 8,180 $ 10,000 $ 8,000 -20.0%
Homeowners Exemption $ 3,714 $ 4,000 $ 4,000 -
Vehicle License Fee $ 7,955 $ 8,500 $ 8,700 2.4%
Property Tax Current
Secured
$ 1,022,420 $ 1,001,300 $ 1,115,000 11.4%
Property Tax Current
UnSecured
$ 64 $ 6,000 $ 4,000 -33.3%
Property Tax Prior Years - $ 500 $ 500 -
Property Tax Other - $ 500 $ 500 -
Investment Earnings $ 256,463 $ 275,700 $ 242,000 -12.2% Property Tax In Lieu of VLF $ 528,490 $ 512,600 $ 518,600 1.2% Franchise Fees $ 164,503 $ 165,000 $ 165,000 -
Miscellaneous Revenue $ 10,500 $ 2,500 $ 2,500 -
Sales and Use Tax $ 7,522,574 $ 7,478,600 $ 7,559,200 1.1% Transfer In $ 489,000 $ 489,000 $ 496,500 1.5%
Real Property Transfer Tax $ 8,417 $ 15,000 $ 15,000 -
Sale of Property $ 35,278 $ 1,000 $ 1,000 -
Total Revenues $ 10,057,558 $ 9,970,200 $ 10,140,500 1.7% $$$666,,,555000333KKK
$$$111000,,,666888444KKK
$$$111000,,,000666777KKK $$$111000,,,000555888KKK $$$111000,,,111444111KKK FY2023 FY2024 FY2025 FY2026 FY2027
0 $5,000K
$10,000K
$15,000K
General Services by Revenue Source
General Services
Fiscal Year 2026-27 Budget | Sonora Page 119
204
Item C.

Engineering
Mike Pugh, City Engineer
Carlye Buchholz, City Engineer
The City’s Engineering function is provided through a contracted professional services agreement and is responsible for the planning, design, and management of the City’s infrastructure and capital improvement projects. This function supports the safety, accessibility, functionality, and long-term sustainability of public facilities, including streets, drainage systems, sidewalks, buildings, and other public assets. The contracted City Engineer oversees the development and implementation of the Capital Improvement Program (CIP), including project scoping, design review, permitting, and construction management.

For many years, limited funding constrained the City’s ability to adequately maintain and invest in its infrastructure, resulting in deferred maintenance across multiple systems. With the passage of Measure Y, the City has begun to address these needs through a structured, multi-year Capital Improvement Plan, with projects prioritized based on urgency, readiness, and community benefit.

Infrastructure projects require careful coordination and adherence to regulatory requirements, including environmental review, permitting, and accessibility standards, which contribute to longer project timelines but ensure compliance, safety, and responsible use of public funds. While recent investments represent significant progress, additional external funding, such as state and federal grants, will be necessary to fully address infrastructure needs. Through its contracted engineering services, the City is committed to delivering well-planned, high-quality projects that support long-term community sustainability.

Engineering
Fiscal Year 2026-27 Budget | Sonora Page 120
205
Item C.

Engineering Expenditures by Object
The Engineering budget was higher in the prior fiscal year due to a one-time lidar mapping project and additional grant writing projects.

Historical Expenditures by Object Summary 1
Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Operating
Expenditures
$ 486,012 $ 678,500 $ 362,000 -46.6%
General Engineering $ 486,012 $ 678,500 $ 362,000 -46.6% Total Expenditures $ 486,012 $ 678,500 $ 362,000 -46.6% $93K
$$229977KK
$$339955KK
$$448866KK
$$336622KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
Engineering Expenditures by Object
Engineering
Fiscal Year 2026-27 Budget | Sonora Page 121
206
Item C.

Capital Improvements
The General Fund Capital Improvements account is used to fund capital projects that support and maintain the City’s core infrastructure and public facilities. These expenditures include improvements such as roadway rehabilitation, building upgrades and replacement, and other long-term investments that extend the useful life of City assets.

Funding for these projects is derived from available General Fund resources and is allocated based on priority needs identified through the City’s Capital Improvement Plan (CIP). The City’s ability to fund these improvements has been made possible by Measure Y, the voter-approved sales tax measure, which provides critical revenue to address infrastructure needs and deferred maintenance. Without Measure Y, none of these capital improvement projects would be possible.

Grant-funded capital projects are accounted for in separate funds associated with each specific grant to ensure proper tracking, compliance, and reporting. These funds are managed separately from the General Fund Capital Improvements account.

No capital improvement expenditures are reflected in Fiscal Year 2026/27 within this section, as capital projects are considered and approved separately by the City Council during the budget hearing process as supplemental requests.

The use of General Fund resources for capital improvements reflects the City’s commitment to preserving existing infrastructure while strategically investing in projects that enhance public safety, operational efficiency, and community quality of life.

Capital Improvements
Fiscal Year 2026-27 Budget | Sonora Page 122
207
Item C.

Capital Improvements Expenditures by Object
Capital Improvements are approved as part of the City’s supplemental requests during the annual budget hearing process. Prior to the passage of Measure Y, the City did not have sufficient resources to fund General Fund capital improvement projects.

Historical Expenditures by Object Summary 1
Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Operating
Expenditures
$ 1,874,550 $ 2,133,400 - -100.0%
Sidewalk Projects - $ 165,000 - -100.0%
Road Maintenance $ 300,000 $ 300,000 - -100.0%
Parking Lot Projects $ 1,311,400 $ 1,311,400 - -100.0%
Retaining Wall Projects $ 263,150 $ 277,000 - -100.0%
All Other Infrastructure
Maintenance
- $ 80,000 - -100.0%
Total Expenditures $ 1,874,550 $ 2,133,400 - -100.0%
0 0
$$555511KK
$$$111,,,888777555KKK
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Capital Improvements Expenditures by Object
Capital Improvements
Fiscal Year 2026-27 Budget | Sonora Page 123
208
Item C.

Community Development Department
Tyler Summersett, Community Development Director
The Community Development Department works collaboratively with elected and appointed officials, other City departments, and the community to guide the orderly growth, development, and preservation of the City. The Department provides a broad range of services that support both current and future community needs, including planning, building, code enforcement, engineering coordination, housing, and economic development.

Core functions include administering land use regulations, processing development applications, issuing building permits, conducting plan review and inspections, and ensuring compliance with local codes and standards. The Department also promotes community quality through proactive code enforcement and beautification efforts, helping to maintain the City’s character, appearance, and livability.

In addition, the Department plays a key role in fostering economic development by supporting local businesses, encouraging investment, and managing grant-funded programs and initiatives that strengthen the local economy.

Through these combined efforts, Community Development helps create a safe, attractive, and vibrant City by balancing growth with preservation and enhancing the overall quality of life for residents and visitors. The Department also oversees enterprise activities such as the City’s Certified Farmers’ Market and Dragoon Gulch, which further contribute to community engagement, economic vitality, and the City’s unique identity.

Approved Community Development Full Time Equivalent Positions FY2026-27 Community Development
Fiscal Year 2026-27 Budget | Sonora Page 124
209
Item C.

Community Development Department
Community Development Expenditures by Object
The Community Development budget is lower in the current fiscal year compared to the prior year primarily due to several one-time, Council-approved supplemental appropriations included in the previous budget. These supplemental requests supported expanded economic development activities and related initiatives that are currently in progress and will continue into FY2026/27. As a result, the current year's budget reflects a return to more typical baseline funding levels, while the previously approved supplemental resources continue to support these ongoing projects outside the base budget.

Community Development Historical Expenditures by Object Internal Service Charges Salaries & Benefits Operating Expenditures Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 452,251 $ 471,100 $ 506,800 7.6%
Salaries, Regular $ 272,614 $ 275,100 $ 301,600 9.6%
Holiday $ 5,243 $ 9,400 $ 12,100 28.7%
Stipend $ 1,330 $ 2,000 $ 2,000 -
CalPERS $ 67,227 $ 68,300 $ 68,800 0.7%
F.I.C.A. $ 19,197 $ 21,700 $ 23,700 9.2%
Health & Medical
Insurance
$ 73,623 $ 76,600 $ 81,500 6.4%
Workers Compensation $ 7,600 $ 7,600 $ 8,200 7.9%
Other Employee
Benefits
$ 2,336 $ 2,900 $ 2,900 -
Travel and Trainings $ 775 $ 4,000 $ 2,500 -37.5%
Dues, Memberships &
Publications
$ 2,306 $ 3,500 $ 3,500 -
Operating
Expenditures
$ 403,347 $ 625,400 $ 377,700 -39.6%
Supplies $ 1,620 $ 2,500 $ 2,500 -
Postage and Shipping $ 1,148 $ 1,200 $ 1,200 -
$$663366KK
$$881122KK
$$662266KK
$$885577KK
$$888877KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Community Development Expenditures by Object
Community Development Department
Fiscal Year 2026-27 Budget | Sonora Page 125
210
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Rental Equipment $ 3,260 $ 3,300 $ 3,500 6.1%
Software Maintenance $ 5,000 $ 5,000 $ 5,000 -
Communications $ 2,952 $ 3,000 $ 3,200 6.7%
Water and Waste $ 1,135 $ 1,500 $ 1,500 -
Power and Propane $ 3,516 $ 4,000 $ 4,000 -
Transportation Fuel $ 286 $ 500 $ 500 -
Internet $ 1,392 $ 1,600 $ 1,600 -
Outside Services $ 294,631 $ 295,000 $ 310,000 5.1%
Pre Employment - $ 500 - -100.0%
Economic Development $ 33,676 $ 75,000 - -100.0%
General Liability
Insurance
$ 16,700 $ 16,700 $ 16,000 -4.2%
Public Notices $ 5,353 $ 4,600 $ 5,500 19.6%
CapitalAsset - - $ 6,200 -
Building Equip Maint &
Repair
$ 1,184 $ 3,000 $ 3,000 -
Building Maint and
Repair
$ 3,494 $ 5,000 $ 4,000 -20.0%
NuissanceAbatement - - $ 10,000 -
Community Programs - $ 75,000 - -100.0%
Business Incentive
Plans
- $ 25,000 - -100.0%
General Plan Update $ 28,000 $ 28,000 - -100.0%
Growth Strategy
Development
- $ 75,000 - -100.0%
Internal Service
Charges
$ 1,456 $ 2,000 $ 2,000 -
Self-Insured Dental $ 1,456 $ 2,000 $ 2,000 -
Total Expenditures $ 857,054 $ 1,098,500 $ 886,500 -19.3% Community Development Department
Fiscal Year 2026-27 Budget | Sonora Page 126
211
Item C.

Community Development by Revenue Source
Historical Revenues by Revenue Source
Miscellaneous Revenue Special Events Administrative Fines Credit Card Fees Inspection Fees Transfer In
Plan Checks Encroachment Permits Zoning and Subdivision Fees Building Permits
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Credit Card Fees $ 12 $ 200 $ 100 -50.0%
Transfer In $ 3,000 $ 3,000 $ 3,000 -
Building Permits $ 70,497 $ 98,000 $ 88,000 -10.2%
Encroachment Permits $ 15,055 $ 15,000 $ 12,000 -20.0%
Inspection Fees $ 810 $ 1,000 $ 1,000 -
Zoning and Subdivision
Fees
$ 7,555 $ 7,000 $ 8,000 14.3%
Special Events $ 688 $ 1,000 $ 1,000 -
Plan Checks $ 7,352 $ 16,000 $ 13,000 -18.8%
Administrative Fines $ 430 $ 3,000 $ 1,000 -66.7%
Total Revenues $ 105,399 $ 144,200 $ 127,100 -11.9%
$$116677KK
$$114444KK
$$118800KK
$$110055KK
$$112277KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Community Development by Revenue Source
Community Development Department
Fiscal Year 2026-27 Budget | Sonora Page 127
212
Item C.

Community Development Department
Fiscal Year 2026-27 Budget | Sonora Page 128
213
Item C.

Community Development Department
Fiscal Year 2026-27 Budget | Sonora Page 129
214
Item C.

Farmer's Market
The City of Sonora’s Certified Farmers Market operates annually from May through November at the corner of Theall and Stewart Streets in downtown Sonora. Since being brought under City oversight in 1997, the market has experienced steady growth, expanding from a small operation with just seven vendors to a vibrant community event now featuring more than 35 vendors. The market showcases a diverse mix of local agricultural producers, artisans, and food vendors, and has become an increasingly popular destination for residents and visitors alike.

The extension of the market season through November, as approved by the City Council, reflects its continued growth and community demand. In FY2025/26, vendor fees were modestly increased to support additional staffing needs and to assist in administering the market’s EBT program.

Farmer's Market Expenditures by Object
Historical Expenditures by Object Summary 1
Salaries & Benefits Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 1,204 $ 1,900 $ 2,000 5.3%
CalPERS $ 504 $ 1,200 $ 1,200 -
Workers Compensation $ 700 $ 700 $ 800 14.3%
Operating
Expenditures
$ 28,144 $ 34,100 $ 36,000 5.6%
Supplies $ 3,138 $ 4,000 $ 3,000 -25.0%
Signage $ 206 - - -
Rental Equipment - $ 2,000 - -100.0%
Water and Waste $ 2,331 $ 1,500 $ 2,400 60.0%
Power and Propane $ 237 $ 500 $ 500 -
Outside Services $ 13,998 $ 17,300 $ 20,800 20.2%
General Liability
Insurance
$ 8,000 $ 8,000 $ 8,800 10.0%
Building Maint and
Repair
$ 234 $ 800 $ 500 -37.5%
$23K
$19K
$28K
$29K
$38K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
$40K
Farmer's Market Expenditures by Object
Farmer's Market
Fiscal Year 2026-27 Budget | Sonora Page 130
215
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Total Expenditures $ 29,348 $ 36,000 $ 38,000 5.6%
Farmer's Market by Revenue Source
Revenues exceeded budget in the prior year primarily due to increased booth revenue resulting from adjustments to the City’s fee structure.

Farmer's Market Historical by Revenue Source
Farmer's Market Revenues
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Farmer's Market Revenues $ 36,208 $ 36,000 $ 38,000 5.6% Total Revenues $ 36,208 $ 36,000 $ 38,000 5.6%
$30K
$32K
$39K
$36K
$38K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Farmer's Market by Revenue Source
Farmer's Market
Fiscal Year 2026-27 Budget | Sonora Page 131
216
Item C.

Dragoon Gulch
Located in the heart of the City of Sonora, the Dragoon Gulch Trail offers visitors a unique opportunity to experience the natural beauty of the Mother Lode’s oak woodlands. The trail system includes over 3.1 miles of natural surface trails that wind along a seasonal creek and lead to scenic vistas with sweeping views of the City and surrounding mountain ranges. With routes that vary in difficulty, the trail accommodates a wide range of users, from casual walkers to those seeking a more strenuous hike or run.

As use of the trail continues to grow, the City is evaluating opportunities to enhance Dragoon Gulch through additional amenities and improvements. Future efforts may include upgrades to trail infrastructure, signage, accessibility, and user amenities to further improve the recreational experience for residents and visitors.

Dragoon Gulch Expenditures by Object
Dragoon Gulch Historical Expenditures by Object
Salaries & Benefits Operating Expenditures
$11K
$18K
$16K $16K
$13K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5K
$10K
$15K
$20K
Dragoon Gulch
Fiscal Year 2026-27 Budget | Sonora Page 132
217
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 1,596 $ 2,200 $ 1,700 -22.7%
CalPERS $ 696 $ 1,300 $ 700 -46.2%
Workers Compensation $ 900 $ 900 $ 1,000 11.1%
Operating
Expenditures
$ 14,359 $ 33,200 $ 11,700 -64.8%
Supplies $ 946 - - -
Outside Services $ 4,964 - $ 2,600 -
General Liability
Insurance
$ 8,200 $ 8,200 $ 9,100 11.0%
Building Maint and
Repair
$ 249 - - -
Facility Enhancement - $ 25,000 - -100.0%
Total Expenditures $ 15,955 $ 35,400 $ 13,400 -62.1%
Dragoon Gulch by Revenue Source
Dragoon Gulch Historical by Revenue Source
Special Events Grants/Donations Rental Income
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Rental Income $ 14,400 $ 14,400 $ 14,400 -
Grants/Donations $ 111 - - -
Special Events - $ 500 $ 500 -
Total Revenues $ 14,511 $ 14,900 $ 14,900 -
Dragoon Gulch Expenditures by Object
$22K $22K
$20K
$15K $15K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
Dragoon Gulch by Revenue Source
Dragoon Gulch
Fiscal Year 2026-27 Budget | Sonora Page 133
218
Item C.

Opera Hall
For FY2026/27, 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.

Opera Hall Historical Expenditures by Object
Salaries & Benefits Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Operating
Expenditures
$ 35,290 $ 49,400 $ 39,900 -19.2%
Supplies $ 237 $ 1,000 $ 500 -50.0%
Equipment Non Capital $ 1,522 $ 2,000 $ 2,000 -
Rental Equipment - $ 200 - -100.0%
Communications $ 650 $ 800 $ 800 -
Water and Waste $ 3,563 $ 4,500 $ 4,500 -
Power and Propane $ 6,038 $ 11,500 $ 11,000 -4.3%
Internet $ 2,511 $ 2,400 $ 2,400 -
Outside Services $ 3,219 $ 3,500 $ 2,500 -28.6%
General Liability
Insurance
$ 12,000 $ 12,000 $ 10,200 -15.0%
Building Equip Maint &
Repair
$ 1,872 $ 5,500 $ 2,500 -54.5%
Building Maint and
Repair
$ 2,812 $ 5,000 $ 2,500 -50.0%
Equipment
Maintenance
$ 866 $ 1,000 $ 1,000 -
Total Expenditures $ 35,290 $ 49,400 $ 39,900 -19.2%
$45K
$31K
$50K
$35K
$40K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20K
$40K
$60K
Opera Hall Expenditures by Object
Opera Hall
Fiscal Year 2026-27 Budget | Sonora Page 134
219
Item C.

Opera Hall by Revenue Source
Opera Hall Historical by Revenue Source
Opera Hall Rental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Opera Hall Rental $ 8,425 $ 6,500 $ 7,500 15.4%
Total Revenues $ 8,425 $ 6,500 $ 7,500 15.4%
$22K
$2K
$4K
$8K $8K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K
Opera Hall by Revenue Source
Opera Hall
Fiscal Year 2026-27 Budget | Sonora Page 135
220
Item C.

Sonora 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 problemsolving. 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 de-escalate 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.

Sonora Police
Fiscal Year 2026-27 Budget | Sonora Page 136
221
Item C.

Approved Police Department Full Time Equivalent Positions FY2026-27 Sonora Police
Fiscal Year 2026-27 Budget | Sonora Page 137
222
Item C.

Sonora Police Department
Sonora Police Department Expenditures by Object
Sonora Police Department Historical Expenditures by Object Internal Service Charges Operating Expenditures Salaries & Benefits Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 4,325,775 $ 4,380,400 $ 4,791,800 9.4% Salaries, Regular $ 1,975,883 $ 1,982,600 $ 2,168,200 9.4% Overtime $ 249,719 $ 245,950 $ 253,000 2.9%
Relief/Reserve $ 136,842 $ 179,000 $ 192,600 7.6%
Holiday $ 63,489 $ 65,200 $ 70,500 8.1%
Uniform Allowance $ 24,250 $ 24,250 $ 24,500 1.0%
Hiring Incentives $ 62,500 $ 62,500 $ 40,000 -36.0%
CalPERS $ 914,363 $ 914,800 $ 1,028,700 12.5%
F.I.C.A. $ 190,110 $ 195,300 $ 200,000 2.4%
Health & Medical
Insurance
$ 482,587 $ 486,800 $ 572,200 17.5%
Workers Compensation $ 161,079 $ 162,100 $ 175,100 8.0% Other Employee
Benefits
$ 2,400 $ 2,900 $ 2,900 -
Travel and Trainings $ 29,650 $ 24,100 $ 35,800 48.5%
Post Reimbursable
Training
$ 18,150 $ 18,300 $ 16,000 -12.6%
Dues, Memberships &
Publications
$ 2,854 $ 4,600 $ 6,300 37.0%
Employee Wellness
Program
$ 11,899 $ 12,000 $ 6,000 -50.0%
Operating
Expenditures
$ 735,337 $ 848,350 $ 778,400 -8.2%
Supplies $ 9,994 $ 10,000 $ 11,000 10.0%
Safety Supplies $ 19,193 $ 23,500 $ 32,000 36.2%
Equipment Non Capital $ 7,631 $ 14,500 $ 14,000 -3.4%
$$$333,,,888888999KKK
$$$444,,,111111444KKK
$$$444,,,999999333KKK $$$555,,,000777000KKK
$$$555,,,555888666KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2,000K
$4,000K
$6,000K
Sonora Police Department Expenditures by Object
Sonora Police Department
Fiscal Year 2026-27 Budget | Sonora Page 138
223
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Postage and Shipping $ 632 $ 1,300 $ 1,000 -23.1%
Printing and Forms $ 2,628 $ 2,900 $ 2,800 -3.4%
Rental Equipment $ 25,006 $ 26,300 $ 26,800 1.9%
Computer Equipment $ 3,084 $ 15,500 $ 12,000 -22.6%
Software Maintenance $ 5,993 $ 6,000 $ 8,400 40.0%
Communications $ 12,791 $ 19,400 $ 15,800 -18.6%
Water and Waste $ 1,687 $ 4,900 $ 3,700 -24.5%
Power and Propane $ 13,693 $ 16,800 $ 14,500 -13.7%
Transportation Fuel $ 58,416 $ 62,000 $ 58,900 -5.0%
Internet $ 23,782 $ 24,800 $ 23,900 -3.6%
Outside Services $ 92,527 $ 104,900 $ 91,800 -12.5%
Information Tech
Services
$ 26,285 $ 28,800 $ 42,000 45.8%
Pre Employment $ 10,411 $ 8,600 $ 5,200 -39.5%
County Services $ 7,078 $ 6,800 $ 12,200 79.4%
Community Education $ 718 $ 19,500 $ 7,000 -64.1%
General Liability
Insurance
$ 126,895 $ 128,700 $ 130,300 1.2%
Building Equip Maint &
Repair
$ 2,229 $ 6,850 $ 7,500 9.5%
Building Maint and
Repair
$ 8,021 $ 9,200 $ 10,000 8.7%
Equipment
Maintenance
$ 202,297 $ 203,000 $ 170,000 -16.3%
Radio Maintenance $ 10,426 $ 11,600 $ 11,600 -
Facility Enhancement $ 2,646 $ 6,500 - -100.0%
CapitalAsset: Vehicles $ 33,473 $ 38,000 $ 38,000 -
Interest Expense $ 27,801 $ 28,000 $ 23,000 -17.9%
LegislativeAffairs -
Advocacy
- $ 20,000 $ 5,000 -75.0%
Internal Service
Charges
$ 9,054 $ 16,000 $ 16,000 -
Self-Insured Dental $ 9,054 $ 16,000 $ 16,000 -
Total Expenditures $ 5,070,166 $ 5,244,750 $ 5,586,200 6.5% Sonora Police Department
Fiscal Year 2026-27 Budget | Sonora Page 139
224
Item C.

Sonora Police Department by Revenue Source
Sonora Police Department Historical by Revenue Source
State Mandated Costs Credit Card Fees Parking Tickets
Fingerprint Services Parking Ordinance Fines Court Fines Post Training Reimbursement Police Department Services Prop 172 - Public Safety Grants/Donations Transfer In
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Prop 172 - Public Safety $ 30,185 $ 31,200 $ 31,800 1.9% Fingerprint Services $ 2,897 $ 4,500 $ 4,000 -11.1%
Police Department
Services
$ 22,940 $ 23,000 $ 23,000 -
Credit Card Fees $ 1,144 $ 1,000 $ 1,000 -
Post Training
Reimbursement
$ 21,950 $ 26,000 $ 20,000 -23.1%
Transfer In $ 1,617,000 $ 1,617,000 $ 1,508,600 -6.7%
Grants/Donations $ 63,818 $ 81,500 $ 55,000 -32.5%
Parking Ordinance Fines $ 3,179 $ 4,000 $ 4,000 -
Court Fines $ 7,279 $ 12,000 $ 9,000 -25.0%
Parking Tickets $ 1,269 $ 4,200 $ 4,200 -
Total Revenues $ 1,771,661 $ 1,804,400 $ 1,660,600 -8.0% $$$111,,,777000333KKK
$$$111,,,777777666KKK
$$$111,,,888888888KKK
$$$111,,,777777222KKK
$$$111,,,666666111KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Sonora Police Department by Revenue Source
Sonora Police Department
Fiscal Year 2026-27 Budget | Sonora Page 140
225
Item C.

Sonora Police Department
Fiscal Year 2026-27 Budget | Sonora Page 141
226
Item C.

Sonora Police Department
Fiscal Year 2026-27 Budget | Sonora Page 142
227
Item C.

Measure I: Police Department
The Measure I fund was established as a result of a sales tax 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 Expenditures by Object
Measure I: Police Historical Expenditures by Object
Transfer Out
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Transfer Out $ 1,420,000 $ 1,420,000 $ 1,301,600 -8.3%
Total Expenditures $ 1,420,000 $ 1,420,000 $ 1,301,600 -8.3% $$$111,,,333000000KKK
$$$111,,,555000000KKK $$$111,,,444888000KKK $$$111,,,444222000KKK $$$111,,,333000222KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Measure I: Police Expenditures by Object
Measure I: Police Department
Fiscal Year 2026-27 Budget | Sonora Page 143
228
Item C.

Measure I: Police by Revenue Source
Measure I sales tax revenue is generated from the 1/2% local sales tax approved by voters. The total revenue collected is allocated among the benefiting departments in accordance with the adopted distribution formula.

Under this formula, 60% of the revenue is allocated to Police services, 25% to Fire services, and 15% to Public Works to support ongoing operations, maintenance, and public safety needs.

Measure I: Police Historical by Revenue Source
Investment Earnings Sales and Use Tax
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Investment Earnings $ 31,007 $ 30,800 $ 29,800 -3.2%
Sales and Use Tax $ 1,259,071 $ 1,249,000 $ 1,275,400 2.1% Total Revenues $ 1,290,078 $ 1,279,800 $ 1,305,200 2.0% $$$111,,,444111000KKK $$$111,,,444222111KKK
$$$111,,,333222777KKK $$$111,,,222999000KKK $$$111,,,333000555KKK FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
Measure I: Police by Revenue Source
Measure I: Police Department
Fiscal Year 2026-27 Budget | Sonora Page 144
229
Item C.

Supplemental Law Enforcement Services
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 that each municipality will receive funds yearly to be spent on “front line law enforcement services.” Supplemental Law Enforcement Expenditures by Object
Supplemental Law Enforcement Historical Expenditures by Object Transfer Out
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Transfer Out $ 195,000 $ 195,000 $ 205,000 5.1%
Total Expenditures $ 195,000 $ 195,000 $ 205,000 5.1%
$$117755KK $$117755KK $$117755KK
$$119955KK
$$220055KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Supplemental Law Enforcement Expenditures by Object
Supplemental Law Enforcement Services
Fiscal Year 2026-27 Budget | Sonora Page 145
230
Item C.

Supplemental Law Enforcement by Revenue Source
Supplemental Law Enforcement Historical by Revenue Source Intergovernmental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Intergovernmental $ 201,168 $ 185,000 $ 200,000 8.1%
Total Revenues $ 201,168 $ 185,000 $ 200,000 8.1%
$$116655KK
$$118866KK
$$119955KK $$220011KK $$220000KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Supplemental Law Enforcement by Revenue Source
Supplemental Law Enforcement Services
Fiscal Year 2026-27 Budget | Sonora Page 146
231
Item C.

Sonora Fire Department
Brittan Gregory, Fire Chief
Sonora Fire Department – Department Overview
The Sonora Fire Department proudly serves the City of Sonora by providing comprehensive emergency response, fire prevention, public education, and community engagement services. The department is committed to protecting lives, property, and the environment through professional emergency services, proactive risk reduction, and strong partnerships with the community. Sonora firefighters are more than first responders. They are trusted community partners, educators, and public safety professionals who dedicate themselves to serving residents, businesses, and visitors every day.

Operating in a wildland-urban interface (WUI), the City of Sonora faces a heightened risk of fire and other emergencies due to dense vegetation, steep terrain, aging infrastructure, and increasing wildfire activity throughout Tuolumne County and the surrounding Sierra foothills. These environmental and geographic challenges create a complex and high-risk response environment that requires constant preparedness, training, and coordination with regional fire agencies. In this setting, the Sonora Fire Department delivers all-risk, all-hazard emergency services designed to respond quickly and effectively to any type of emergency, including fires, medical incidents, rescues, hazardous materials events, and natural disasters.

The department responds to approximately 2,000 emergency calls annually, reflecting the growing service demand within the City of Sonora and surrounding areas. These calls include structure fires, wildland fires, medical emergencies, vehicle accidents, technical rescues, hazardous materials incidents, public assistance calls, and mutual aid responses to neighboring jurisdictions. Emergency medical calls make up a significant portion of the department’s call volume, requiring firefighters to always maintain a high level of medical training and readiness.

Each response requires coordinated teamwork, quick decision-making, and the ability to operate safely in unpredictable and often dangerous conditions.

In addition to emergency response, the Sonora Fire Department places a strong emphasis on fire prevention and community risk reduction. Prevention efforts include fire and life safety inspections, code enforcement, defensible space evaluations, and wildfire preparedness outreach. These proactive efforts help reduce the likelihood of emergencies and improve community resilience. The department is also working to modernize fire prevention operations by digitizing occupancy records, improving inspection tracking, and enhancing compliance with state and local fire codes. By focusing on prevention and preparedness, the department aims to reduce emergency incidents while improving overall community safety.

Community engagement remains a cornerstone of the Sonora Fire Department’s mission. Firefighters actively participate in local events, school programs, and public safety demonstrations, building strong relationships with residents and business owners. Public education programs provide valuable information on fire safety, evacuation planning, fire extinguisher use, defensible space, and emergency preparedness. These efforts not only improve public awareness but also strengthen trust and communication between the fire department and the community it serves. Through these partnerships, the department works to create a safer and more prepared community.

The Sonora Fire Department operates out of a centrally located fire station at 201 South Shepherd Street, which allows for efficient response coverage throughout the city. The department is staffed with 8.8 full-time equivalent Sonora Fire
Fiscal Year 2026-27 Budget | Sonora Page 147
232
Item C.
personnel, including the Fire Chief, three Fire Captains and three Fire Engineers, supported by intern firefighters, part-time personnel, volunteers, and off-duty staff when available. This staffing model requires flexibility, teamwork, and strong regional coordination to maintain service levels. For larger incidents and major emergencies, the department works closely with neighboring fire agencies through mutual aid and automatic aid agreements, ensuring a coordinated and effective regional response to complex incidents.

Training and professional development are essential components of maintaining operational readiness. Sonora firefighters regularly participate in in-house training, multi-agency exercises, and state certified courses to meet or exceed California State Fire Marshal and NFPA standards. Ongoing training ensures that personnel remain prepared to respond to evolving emergency challenges, including wildfire behavior, medical advancements, hazardous materials incidents, and technical rescue situations. The department is also committed to developing future leaders through structured training and succession planning to ensure long-term organizational stability.

The department continues to pursue improvements in technology, equipment, and operational efficiency to better serve the community. Investments in records management systems, emergency response technology, apparatus maintenance, and firefighter safety equipment help improve response capabilities and accountability. Additionally, the department actively seeks grant funding and cooperative agreements to reduce the financial burden on the City while maintaining high service standards.

As the demand for the fire service continues to grow due to increased call volume, wildfire risk, regulatory requirements, and community expectations, ongoing investment in staffing, training, equipment, and infrastructure is essential. Thanks to continued support from City leadership and the community, the Sonora Fire Department has maintained a high level of service, while adapting to future challenges.

The Sonora Fire Department remains committed to providing professional, reliable, and compassionate emergency services. Through strong leadership, dedicated personnel, and community partnerships, the department will continue to protect lives and property while enhancing the safety, resilience, and quality of life for the City of Sonora and the surrounding region.

Approved Fire Department Full Time Equivalent Positions FY2026-27 Sonora Fire
Fiscal Year 2026-27 Budget | Sonora Page 148
233
Item C.

Sonora Fire Department
Sonora Fire Department Expenditures by Object
Sonora Fire Department Historical Expenditures by Object Internal Service Charges Operating Expenditures Salaries & Benefits Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 1,674,898 $ 1,751,100 $ 1,928,300 10.1% Salaries, Regular $ 720,145 $ 748,000 $ 785,500 5.0%
Overtime $ 132,682 $ 131,700 $ 140,400 6.6%
Relief/Reserve $ 21,738 $ 35,000 $ 30,000 -14.3%
Holiday $ 31,418 $ 30,400 $ 33,400 9.9%
Uniform Allowance $ 13,225 $ 13,100 $ 13,500 3.1%
Intern Fire $ 24,511 $ 26,500 $ 31,500 18.9%
CalPERS $ 386,942 $ 400,500 $ 451,200 12.7%
F.I.C.A. $ 72,270 $ 78,500 $ 78,700 0.3%
Health & Medical
Insurance
$ 165,770 $ 179,600 $ 244,400 36.1%
Workers Compensation $ 99,600 $ 99,600 $ 108,600 9.0%
Other Employee
Benefits
$ 968 $ 1,200 $ 2,100 75.0%
Travel and Trainings $ 4,920 $ 5,000 $ 7,000 40.0%
Dues, Memberships &
Publications
$ 709 $ 2,000 $ 2,000 -
Operating
Expenditures
$ 422,587 $ 566,350 $ 326,000 -42.4%
Supplies $ 6,058 $ 6,500 $ 6,500 -
Safety Supplies $ 3,102 $ 5,000 $ 5,000 -
Equipment Non Capital $ 12,742 $ 13,000 $ 5,000 -61.5%
Postage and Shipping $ 624 $ 1,000 $ 1,000 -
Printing and Forms $ 216 $ 500 $ 500 -
Rental Equipment $ 6,045 $ 6,200 $ 6,200 -
$$$111,,,666111000KKK
$$$111,,,777333555KKK
$$$111,,,888555888KKK
$$$222,,,111000000KKK
$$$222,,,222555999KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1,000K
$2,000K
$3,000K
Sonora Fire Department Expenditures by Object
Sonora Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 149
234
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Computer Equipment - - $ 9,000 -
Communications $ 1,884 $ 2,500 $ 2,500 -
Water and Waste $ 4,414 $ 5,000 $ 5,000 -
Power and Propane $ 11,263 $ 17,000 $ 15,000 -11.8%
Transportation Fuel $ 19,124 $ 22,000 $ 20,000 -9.1%
Internet $ 2,210 $ 2,250 $ 2,500 11.1%
Outside Services $ 1,757 $ 2,000 $ 2,000 -
Information Tech
Services
$ 1,620 $ 2,000 $ 2,000 -
Pre Employment $ 4,338 $ 4,500 $ 2,000 -55.6%
General Liability
Insurance
$ 131,900 $ 131,900 $ 125,700 -4.7%
Building Equip Maint &
Repair
$ 13,692 $ 22,000 $ 7,000 -68.2%
Building Maint and
Repair
$ 6,042 $ 124,400 $ 3,500 -97.2%
Equipment
Maintenance
$ 87,000 $ 87,500 $ 90,000 2.9%
Radio Maintenance $ 628 $ 1,000 $ 1,000 -
Facility Enhancement $ 99,100 $ 101,100 - -100.0%
CapitalAsset: Vehicles $ 8,000 $ 8,000 $ 12,800 60.0%
Interest Expense $ 828 $ 1,000 $ 1,800 80.0%
Internal Service
Charges
$ 2,404 $ 5,000 $ 5,000 -
Self-Insured Dental $ 2,404 $ 5,000 $ 5,000 -
Total Expenditures $ 2,099,889 $ 2,322,450 $ 2,259,300 -2.7% Sonora Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 150
235
Item C.

Sonora Fire Department Revenues by Source
Historical Revenues by Revenue Source
Credit Card Fees Grants/Donations Fire Department Services Transfer In
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Fire Department Services $ 25,134 $ 27,000 $ 27,000 -
Credit Card Fees $ 100 $ 200 $ 200 -
Transfer In $ 600,000 $ 600,000 $ 539,600 -10.1%
Grants/Donations - $ 1,000 $ 1,000 -
Total Revenues $ 625,234 $ 628,200 $ 567,800 -9.6%
$$558833KK
$$662288KK
$$665522KK $$662255KK
$$556688KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Revenues by Revenue Source
Sonora Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 151
236
Item C.

Fire Department FY2025/26 Accomplishments
FY2025/26 Accomplishments
Sonora Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 152
237
Item C.

Fire Department FY2026/27 Goals
FY2026/27 Goals
Sonora Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 153
238
Item C.

Measure I: Fire Department
The Measure I fund was established as a result of a sales tax 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 Expenditures by Object
Measure I: Fire Historical Expenditures by Object
Transfer Out
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Transfer Out $ 600,000 $ 600,000 $ 539,600 -10.1%
Total Expenditures $ 600,000 $ 600,000 $ 539,600 -10.1% $$555500KK
$$660000KK
$$662255KK $$660000KK
$$554400KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Measure I: Fire Expenditures by Object
Measure I: Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 154
239
Item C.

Measure I: Fire by Revenue Source
Measure-I Sales Tax revenue is generated from the 1/2% local sales tax approved by voters. The total revenue collected is allocated among the benefiting departments in accordance with the adopted distribution formula.

Under this formula, 60% of the revenue is allocated to Police services, 25% to Fire services, and 15% to Public Works to support ongoing operations, maintenance, and public safety needs.

Measure I: Fire Historical by Revenue Source
Use of Money & Property Tax Related Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Tax Related Revenue $ 524,612 $ 520,400 $ 531,500 2.1%
Use of Money & Property $ 10,478 $ 10,100 $ 10,000 -1.0% Total Revenues $ 535,090 $ 530,500 $ 541,500 2.1%
$$558866KK $$558899KK
$$555500KK $$553355KK $$554422KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Measure I: Fire by Revenue Source
Measure I: Fire Department
Fiscal Year 2026-27 Budget | Sonora Page 155
240
Item C.

Code Five Fire
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 Five Fire Expenditures by Object
Code Five Fire Historical Expenditures by Object
Operating Expenditures Transfer Out Salaries & Benefits Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 34,765 $ 71,650 $ 35,300 -50.7%
Operating Expenditures $ 10,593 $ 13,700 $ 14,700 7.3%
Total Expenditures $ 45,358 $ 85,350 $ 50,000 -41.4%
$66K
$$117799KK
$49K $45K $50K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Code Five Fire Expenditures by Object
Code Five Fire
Fiscal Year 2026-27 Budget | Sonora Page 156
241
Item C.

Code Five Fire by Revenue Source
Code 5 Fire Revenues represent reimbursement received for the deployment of City fire personnel and equipment to wildland and all-risk incidents throughout California under the State’s mutual aid system.

When the City’s Fire Department is requested to assist with incidents outside the City, personnel and apparatus are assigned to these deployments and associated costs are reimbursed in accordance with established rate agreements.

Revenue received from these deployments is deposited into the fire fund and is used to support Fire Department operations, including the purchase and replacement of fire equipment, apparatus, and related supplies. These funds help offset operational impacts associated with deployments and enhance the Department’s overall readiness and response capabilities.

Code Five Fire Historical by Revenue Source
All Other Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
All Other Revenue $ 13,815 $ 63,815 $ 50,000 -21.6%
Total Revenues $ 13,815 $ 63,815 $ 50,000 -21.6%
$34K
$87K
$38K
$14K
$50K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
Code Five Fire by Revenue Source
Code Five Fire
Fiscal Year 2026-27 Budget | Sonora Page 157
242
Item C.

Fire Grant Fund
The City of Sonora Fire Department actively pursues grant funding to support and enhance its operations, personnel, and equipment. The Fire Grant Fund is used to track the revenues and expenditures associated with these grant awards, which play a critical role in supplementing limited local resources.

The Department has demonstrated continued success in securing external funding and remains aggressive in identifying and applying for new grant opportunities at the state and federal level. In FY2026/27, the Fire Department will continue to proactively seek grant funding to improve service delivery, maintain readiness, and invest in critical equipment and training needs.

Fire Grant Fund Expenditures by Object
Fire Grant Fund Historical Expenditures by Object
Salaries & Benefits Operating Expenditures
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Operating Expenditures $ 27,714 $ 35,000 - -100.0%
Total Expenditures $ 27,714 $ 35,000 - -100.0%
$25K
$$118888KK
$33K $28K
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Fire Grant Fund Expenditures by Object
Fire Grants
Fiscal Year 2026-27 Budget | Sonora Page 158
243
Item C.

Fire Grant Fund by Revenue Source
The Fire Department Grant Fund is used to account for revenues and expenditures associated with grant funding awarded to the City’s Fire Department. These grants are secured through various federal, state, and local programs and are intended to support specific projects, equipment purchases, training, and operational enhancements.

This fund provides a mechanism to track grant revenues separately from other funding sources, ensuring proper accounting, reporting, and compliance with grant requirements. Expenditures are restricted to the purposes outlined in each grant award and are monitored to ensure alignment with applicable guidelines and timelines.

The establishment of this fund enhances transparency and accountability, while supporting the Fire Department’s ability to pursue and manage successful grant opportunities that improve service levels and operational readiness.

Fire Grant Fund Historical by Revenue Source
Intergovernmental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Intergovernmental - $ 70,000 - -100.0%
Total Revenues - $ 70,000 - -100.0%
$10K
$$220077KK
$58K
0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Fire Grant Fund by Revenue Source
Fire Grants
Fiscal Year 2026-27 Budget | Sonora Page 159
244
Item C.

Public Works Department
The Public Works Department is responsible for maintaining the City’s infrastructure and facilities, including streets, storm drainage systems, public buildings, parks, parking lots, the Mountain Shadow Cemetery, and the City-owned Opera Hall. The Department is committed to providing a high level of service with available staff and resources, ensuring safe, reliable, and well-maintained public assets for residents and visitors. Public Works works collaboratively with the community to identify and address maintenance needs and infrastructure improvements.

The General Fund provides the majority of the Department’s funding, supplemented by a dedicated transfer from the Measure I Fund, which contributes fifteen percent (15%) of all Measure I revenues to support ongoing maintenance and infrastructure activities.

Approved Public Works Full Time Equivalent Positions FY2026-27 Public Works
Fiscal Year 2026-27 Budget | Sonora Page 160
245
Item C.

Public Works Department
Public Works Expenditures by Department
The Public Works budget is lower in the current fiscal year compared to the prior year primarily due to one-time funding included in the previous budget for several maintenance and improvement projects. These projects addressed deferred maintenance and infrastructure needs and were funded on a nonrecurring basis. With those one-time allocations completed or underway, the current year's budget reflects a return to baseline funding levels necessary to support ongoing operations, routine maintenance, and core Public Works services.

Public Works Historical Expenditures by Department
Parking Lots Facilities Parks Landscaping
Cemetery Public Works
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Public Works $ 1,572,464 $ 1,934,950 $ 1,327,550 -31.4% Facilities $ 29,359 $ 35,800 $ 35,650 -0.4%
Parks Landscaping $ 36,177 $ 40,500 $ 39,900 -1.5%
Parking Lots $ 14,585 $ 17,500 $ 17,500 -
Cemetery $ 42,172 $ 58,800 $ 58,300 -0.9%
Total Expenditures $ 1,694,757 $ 2,087,550 $ 1,478,900 -29.2% $$$111,,,000888000KKK
$$$111,,,555444444KKK
$$$111,,,333333444KKK
$$$111,,,666999555KKK
$$$111,,,444777999KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Public Works Expenditures by Department
Public Works Department
Fiscal Year 2026-27 Budget | Sonora Page 161
246
Item C.

Public Works Department Expenditures by Object
Public Works Department Historical Expenditures by Object Internal Service Charges Operating Expenditures Salaries & Benefits Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Salaries & Benefits $ 854,246 $ 906,850 $ 931,050 2.7%
Salaries, Regular $ 383,349 $ 401,900 $ 373,800 -7.0%
Overtime $ 5,290 $ 6,500 $ 6,500 -
Uniform Allowance $ 4,941 $ 5,700 $ 5,700 -
CalPERS $ 248,286 $ 265,000 $ 297,700 12.3%
F.I.C.A. $ 28,680 $ 31,500 $ 29,000 -7.9%
Health & Medical
Insurance
$ 89,755 $ 100,400 $ 115,100 14.6%
Workers Compensation $ 90,200 $ 90,200 $ 97,600 8.2%
Other Employee
Benefits
$ 2,351 $ 3,900 $ 3,900 -
Travel and Trainings $ 880 $ 1,000 $ 1,000 -
Dues, Memberships &
Publications
$ 514 $ 750 $ 750 -
Operating
Expenditures
$ 839,395 $ 1,177,700 $ 544,850 -53.7%
Supplies $ 7,600 $ 9,200 $ 8,950 -2.7%
Safety Supplies - $ 7,500 $ 7,500 -
Materials Street $ 7,444 $ 15,500 $ 15,500 -
Equipment Non Capital $ 12,772 $ 31,000 $ 15,000 -51.6% Landscape Materials $ 4,245 $ 8,000 $ 8,000 -
Signage $ 5,751 $ 10,000 $ 10,000 -
Rental Equipment $ 288 $ 1,000 $ 500 -50.0%
Communications $ 2,107 $ 2,500 $ 2,500 -
Water and Waste $ 47,199 $ 48,300 $ 48,100 -0.4%
Power and Propane $ 7,567 $ 14,100 $ 11,400 -19.1%
$$$111,,,000888000KKK
$$$111,,,555444444KKK
$$$111,,,333333444KKK
$$$111,,,666999555KKK
$$$111,,,444777999KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Public Works Department Expenditures by Object
Public Works Department
Fiscal Year 2026-27 Budget | Sonora Page 162
247
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Transportation Fuel $ 17,112 $ 25,000 $ 20,000 -20.0%
Street Lighting Power $ 74,865 $ 88,700 $ 85,700 -3.4%
Street Lighting
Maintenance
$ 4,924 $ 12,500 $ 12,500 -
Internet $ 4,158 $ 4,200 $ 4,500 7.1%
Outside Services $ 13,631 $ 27,700 $ 23,000 -17.0%
Pre Employment $ 436 $ 2,000 $ 1,000 -50.0%
General Liability
Insurance
$ 107,953 $ 120,900 $ 113,900 -5.8%
Building Equip Maint &
Repair
$ 4,538 $ 8,200 $ 6,000 -26.8%
Building Maint and
Repair
$ 6,300 $ 90,000 $ 10,700 -88.1%
Equipment
Maintenance
$ 61,939 $ 64,000 $ 64,000 -
Storm Drain Projects $ 53,571 $ 56,000 - -100.0%
Road Maintenance $ 185,111 $ 258,000 - -100.0%
CapitalAsset: Vehicles $ 20,460 $ 21,600 $ 25,100 16.2% Property Taxes $ 1,310 $ 1,000 $ 1,400 40.0%
Interest Expense $ 3,751 $ 3,800 $ 4,600 21.1%
Vegetation/Fuel
Reduction
$ 47,363 $ 47,000 $ 45,000 -4.3%
All Other Infrastructure
Maintenance
- $ 45,000 - -100.0%
Slope and Erosion
Control
$ 137,000 $ 155,000 - -100.0%
Internal Service
Charges
$ 1,116 $ 3,000 $ 3,000 -
Self-Insured Dental $ 1,116 $ 3,000 $ 3,000 -
Total Expenditures $ 1,694,757 $ 2,087,550 $ 1,478,900 -29.2% Public Works Department
Fiscal Year 2026-27 Budget | Sonora Page 163
248
Item C.

Public Works Department by Revenue Source
The Public Works Department is primarily funded through a transfer from the Measure I Fund, which is supported by a voter-approved 1/2% sales tax adopted in 2004 to maintain and improve the City’s streets and infrastructure.

In addition to Measure I, the Department generates revenue from service-related sources, including parking lot rents, State highway street cleaning reimbursements, banner installation fees, and debris pickup services.

Together, these revenues fund approximately 37% of the Department’s operations, with the remaining costs supported by General Fund contributions to ensure the continued delivery of essential maintenance and infrastructure services.

Historical Revenues by Revenue Source
Debris Pickup Cemetery Receipts Banner Installation
Street Cleaning State Highway Parking Lot Rents Transfer In Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Street Cleaning State
Highway
$ 9,276 $ 9,400 $ 10,000 6.4%
Debris Pickup $ 2,500 $ 3,200 $ 3,200 -
Banner Installation $ 5,600 $ 4,000 $ 6,000 50.0%
Transfer In $ 483,000 $ 483,000 $ 479,100 -0.8%
Parking Lot Rents $ 27,424 $ 33,000 $ 30,000 -9.1%
Cemetery Receipts $ 3,200 $ 3,000 $ 2,900 -3.3%
Total Revenues $ 531,000 $ 535,600 $ 531,200 -0.8%
$$448855KK
$$884466KK
$$557744KK
$$553311KK $$553311KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
Public Works Department by Revenue Source
Public Works Department
Fiscal Year 2026-27 Budget | Sonora Page 164
249
Item C.

Public Works Goals and Accomplishments
Public Works Department
Fiscal Year 2026-27 Budget | Sonora Page 165
250
Item C.

Measure I: Public Works
The Measure I fund was established as a result of a sales tax which took effect January 1, 2005. In 2004, the voters passed a special tax initiative for a 1/2% 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 by Object
In FY2023/24, the City used Public Works Measure I funds to purchase a new Street Sweeper.

Measure I: Public Works Historical Expenditures by Object Transfer Out
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Transfer Out $ 330,000 $ 330,000 $ 326,100 -1.2%
Total Expenditures $ 330,000 $ 330,000 $ 326,100 -1.2%
$$332255KK
$$666699KK
$$336600KK
$$333300KK $$332266KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Measure I: Public Works Expenditures by Object
Measure I: Public Works
Fiscal Year 2026-27 Budget | Sonora Page 166
251
Item C.

Measure I: Public Works by Revenue Source
Measure I: Public Works Historical by Revenue Source
Investment Earnings Sales and Use Tax
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Investment Earnings $ 8,611 $ 8,900 $ 7,200 -19.1%
Sales and Use Tax $ 314,768 $ 312,200 $ 318,900 2.1%
Total Revenues $ 323,379 $ 321,100 $ 326,100 1.6%
$$335588KK $$336644KK
$$333322KK $$332233KK $$332266KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Measure I: Public Works by Revenue Source
Measure I: Public Works
Fiscal Year 2026-27 Budget | Sonora Page 167
252
Item C.

Funding Sources Overview
Fiscal Year 2026-27 Budget | Sonora Page 168
253
Item C.

General Fund Revenues
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, finance, human resources, 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. For FY2026/27, the City is anticipating approximately $14.52M in General Fund revenues.

General Fund Revenues by Fund
Revenues reflect a notable one-time peak in FY2023/24, driven by a catch-up contribution associated with the initial implementation of Measure Y. Beginning in FY2024/25 and continuing into FY2026/27, revenues are projected to level off with minimal organic growth.

While stability may sound appealing, flat revenues present a structural challenge for a small city. Expenditures, particularly on personnel, materials, and contracted services, tend to rise annually, and recent inflationary pressures have only accelerated that trend. In practical terms, holding revenues steady while costs increase is less “steady as she goes” and more “quietly losing ground.” Absent new revenue sources or adjustments, this dynamic places increasing strain on the General Fund and limits the City’s ability to maintain service levels over time.

General Fund Historical Revenues
General Fund
FY2023 FY2024 FY2025 FY2026 FY2027
10M
12M
14M
16M
18M
General Fund Revenues
Fiscal Year 2026-27 Budget | Sonora Page 169
254
Item C.

Sales and Use Tax
FY2026/27 represents the fourth full year of Measure Y revenues for the City, which has become the largest single revenue source supporting the General Fund. Prior to the implementation of Measure Y, General Fund revenues in FY2022/23 were notably lower, reflecting the absence of this voter-approved funding source. Since its adoption, Measure Y has provided critical ongoing revenue to stabilize the City’s finances and support essential services. In FY2026/27, the City anticipates approximately $4.2M in Measure Y revenues.

The Bradley-Burns Local Sales and Use Tax is the second-largest revenue source for the General Fund, accounting for approximately 23% of total General Fund revenues in FY2026/27, with projected revenues of $3.4M. This revenue source remains an important indicator of local economic activity and continues to provide significant support for core City services.

In total, the City expects to receive approximately $7.56M in total General Fund Sales Tax, or 52.05% of total General Fund Revenues for FY2026/27.

Sales and Use Tax Revenues
Historical Revenues by Revenue Source
Tax Related Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Tax Related Revenue $ 7,522,574 $ 7,478,600 $ 7,559,200 1.1% Sales and Use Tax $ 3,257,974 $ 3,281,900 $ 3,358,000 2.3% Transaction and Use
Tax (Measure Y)
$ 4,264,600 $ 4,196,700 $ 4,201,200 0.1%
Total Revenues $ 7,522,574 $ 7,478,600 $ 7,559,200 1.1% $$$444,,,000555111KKK
$$$888,,,333222111KKK
$$$777,,,666777111KKK $$$777,,,555222333KKK $$$777,,,555555999KKK FY2023 FY2024 FY2025 FY2026 FY2027
0 $2,500K
$5,000K
$7,500K
$10,000K
Sales and Use Tax Revenues
Sales and Use Tax Revenues
Fiscal Year 2026-27 Budget | Sonora Page 170
255
Item C.

Property Tax Revenues
After sales tax, property tax revenues are the second-largest source of operating revenues for the City, accounting for 11.47% of 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 $1.15M in FY2026/27. These are collected by the Tuolumne County Tax Collector. Property Tax In Lieu of Vehicle License Fees: This accounts for $518.6K in FY2026/27. 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.

Property Tax Revenues
Historical Revenues by Revenue Source
Tax Related Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Tax Related Revenue $ 1,571,285 $ 1,549,900 $ 1,665,600 7.5% Property Tax Current
Secured
$ 1,022,420 $ 1,001,300 $ 1,115,000 11.4%
Property Tax Current
UnSecured
$ 64 $ 6,000 $ 4,000 -33.3%
Property Tax Prior Years - $ 500 $ 500 -
Property Tax Other - $ 500 $ 500 -
Supplemental Tax Roll $ 8,180 $ 10,000 $ 8,000 -20.0%
Homeowners
Exemption
$ 3,714 $ 4,000 $ 4,000 -
Property Tax In Lieu of
VLF
$ 528,490 $ 512,600 $ 518,600 1.2%
Real Property Transfer
Tax
$ 8,417 $ 15,000 $ 15,000 -
Total Revenues $ 1,571,285 $ 1,549,900 $ 1,665,600 7.5% $$$111,,,222111333KKK
$$$111,,,555555000KKK $$$111,,,555999777KKK $$$111,,,555777111KKK $$$111,,,666666666KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
Property Tax Revenues
Property Tax Revenue
Fiscal Year 2026-27 Budget | Sonora Page 171
256
Item C.

Public Benefit Fee Revenues
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 FY2026/27, cannabis-related revenues are projected to generate approximately $660K, accounting for roughly 4.54% of total General Fund revenue. This makes cannabis the third-largest source of General Fund revenue, trailing only sales tax and property tax.

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.

Public Benefit Fee Revenues
Historical Revenues by Revenue Source
Licenses, Permits, & Franchises
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Licenses, Permits, &
Franchises
$ 667,377 $ 660,000 $ 660,000 -
Cannabis Public Benefit
Fees
$ 667,377 $ 660,000 $ 660,000 -
Total Revenues $ 667,377 $ 660,000 $ 660,000 -
$$663355KK
$$770044KK
$$667722KK $$666677KK $$666600KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Public Benefit Fee Revenues
Public Benefit Fee Revenues
Fiscal Year 2026-27 Budget | Sonora Page 172
257
Item C.

Transient Occupancy Tax
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 FY2026/27, TOT is projected to account for approximately 4.57% 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.

Twenty-five percent (25%) of TOT revenue 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.

Transient Occupancy Tax
Historical Revenues by Revenue Source
Tax Related Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Tax Related Revenue $ 687,431 $ 711,000 $ 664,000 -6.6% Transient Occupancy
Tax
$ 687,431 $ 711,000 $ 664,000 -6.6%
Total Revenues $ 687,431 $ 711,000 $ 664,000 -6.6%
$$668822KK $$770022KK
$$449988KK
$$668877KK $$666644KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Transient Occupancy Tax
Transient Occupancy Tax Revenue
Fiscal Year 2026-27 Budget | Sonora Page 173
258
Item C.

Business License Revenues
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 less than 1% of the City’s annual General Fund operating revenue.

Each year, the City processes approximately 1,100 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.

Business License Revenues
Historical Revenues by Revenue Source
Licenses, Permits, & Franchises
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Licenses, Permits, &
Franchises
$ 130,052 $ 130,000 $ 130,000 -
Business License $ 130,052 $ 130,000 $ 130,000 -
Total Revenues $ 130,052 $ 130,000 $ 130,000 -
$$113311KK $$113333KK $$113322KK $$113300KK $$113300KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Business License Revenues
Business License Revenues
Fiscal Year 2026-27 Budget | Sonora Page 174
259
Item C.

Licenses, Permits and Franchises
Licenses, permits, and franchise revenues continue to serve as an important component of the City’s overall revenue structure, reflecting both ongoing economic activity and contractual agreements with service providers within the City. These revenues are tied to development activity, business operations, and negotiated franchise agreements, and as such, they tend to be more predictable than economically sensitive revenues.

A notable development impacting this category is the City’s transition to a new solid waste service provider. As part of the updated franchise agreement, the City secured a higher franchise fee, resulting in an increase in projected revenues. Importantly, the incremental revenue generated from this increased franchise fee is not intended to be absorbed into the General Fund for ongoing operations. Instead, these funds will be set aside in a newly established Solid Waste Fund. This approach provides greater transparency and flexibility, allowing the City Council to evaluate and direct the use of these resources in future budget cycles.

Licenses, Permits and Franchises
Historical Revenues by Revenue Source
Licenses, Permits, & Franchises
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Licenses, Permits, &
Franchises
$ 263,426 $ 287,100 $ 277,000 -3.5%
Building Permits $ 70,497 $ 98,000 $ 88,000 -10.2%
Encroachment Permits $ 15,055 $ 15,000 $ 12,000 -20.0%
Inspection Fees $ 810 $ 1,000 $ 1,000 -
Zoning and Subdivision
Fees
$ 7,555 $ 7,000 $ 8,000 14.3%
Parking Permits $ 5,006 $ 1,100 $ 3,000 172.7%
Franchise Fees $ 164,503 $ 165,000 $ 165,000 -
Total Revenues $ 263,426 $ 287,100 $ 277,000 -3.5%
$$331122KK
$$335511KK
$$332211KK
$$226633KK
$$227777KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Licenses, Permits and Franchises
Licenses, Permits and Franchises
Fiscal Year 2026-27 Budget | Sonora Page 175
260
Item C.

Charges for Services
Charges for Services represent revenue generated from user fees for a variety of regulatory and operational services provided by the City. These include fees for in-house plan checks, police and fire department services, street cleaning, debris removal, banner installation, and other service-based activities. These fees are intended to recover the reasonable cost of providing services to the user, rather than relying on the broader taxpayer base to subsidize these activities. For FY2026/27, the estimated revenue is approximately $170.9K.

Historically, many of the City’s fees were based on outdated methodologies, resulting in a gap between the actual cost of service delivery and the amount charged. As a result, the General Fund has often absorbed the difference when fees did not fully recover costs. In response, and consistent with recommendations from the Organizational Review and Budget Stabilization Study, the City conducted a comprehensive fee study in FY2024/25.

However, as of FY2026/27, that fee study is now two years old, and costs associated with providing services have continued to increase due to inflation, staffing, and operational factors. As a result, many fees have once again fallen below full cost recovery and are in need of an update. To address this, the City should consider implementing an annual fee review and adjustment process to ensure fees remain aligned with the actual cost of service delivery. Establishing a regular update cycle will help maintain fiscal sustainability, reduce General Fund subsidies, and promote transparency and fairness in how services are funded.

Charges for Services
Historical Revenues by Revenue Source
Charges for Services
$85K
$74K
$95K
$80K
$90K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
Charges for Services
Fiscal Year 2026-27 Budget | Sonora Page 176
261
Item C.

Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Charges for Services $ 79,587 $ 91,100 $ 90,100 -1.1%
Plan Checks $ 7,352 $ 16,000 $ 13,000 -18.8%
Special Events $ 688 $ 1,000 $ 1,000 -
Fingerprint Services $ 2,897 $ 4,500 $ 4,000 -11.1%
Police Department
Services
$ 22,940 $ 23,000 $ 23,000 -
Fire Department
Services
$ 25,134 $ 27,000 $ 27,000 -
Street Cleaning State
Highway
$ 9,276 $ 9,400 $ 10,000 6.4%
Banner Installation $ 5,600 $ 4,000 $ 6,000 50.0%
Debris Pickup $ 2,500 $ 3,200 $ 3,200 -
Cemetery Receipts $ 3,200 $ 3,000 $ 2,900 -3.3%
Total Revenues $ 79,587 $ 91,100 $ 90,100 -1.1%
Charges for Services
Charges for Services
Fiscal Year 2026-27 Budget | Sonora Page 177
262
Item C.

Use of Money and Property
Use of Money and Property primarily reflects interest earnings generated from the investment of City funds. In FY2024/25, the City updated its investment policies to better align with best practices and industry standards, resulting in improved investment performance and increased interest revenue.

For FY2026/27, revenues in this category are projected to decrease slightly compared to the prior year. This is primarily due to the use of available cash balances to fund significant capital projects, including the City’s parking lot project, which reduces the amount of funds available for investment. In addition, interest rate projections indicate a modest decline from the higher rates experienced in the prior year. Despite these factors, the City will continue to actively manage its investment portfolio to maximize returns while maintaining safety and liquidity in accordance with its adopted investment policy.

Use of Money and Property
Historical Revenues by Revenue Source
Use of Money & Property
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Use of Money &
Property
$ 291,741 $ 276,700 $ 243,000 -12.2%
Investment Earnings $ 256,463 $ 275,700 $ 242,000 -12.2% Sale of Property $ 35,278 $ 1,000 $ 1,000 -
Total Revenues $ 291,741 $ 276,700 $ 243,000 -12.2%
$77K
$$226699KK
$$118899KK
$$229922KK
$$224433KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Revenue Source
Use of Money and Property
Fiscal Year 2026-27 Budget | Sonora Page 178
263
Item C.

Sales Tax Measure I
The Measure I fund was established as a result of a 2004 voter-approved ½% 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 revenues 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.

Sales Tax Measure I
Historical Revenues by Revenue Source
Use of Money & Property Tax Related Revenue
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Tax Related Revenue $ 2,098,451 $ 2,081,600 $ 2,125,800 2.1% Use of Money & Property $ 50,096 $ 49,800 $ 47,000 -5.6% Total Revenues $ 2,148,547 $ 2,131,400 $ 2,172,800 1.9% $2M $2M
$2M $2M $2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
Sales Tax Measure I
Sales Tax Measure I Revenues
Fiscal Year 2026-27 Budget | Sonora Page 179
264
Item C.

Gas Tax Revenues
Gas tax revenues are derived from statewide per-gallon excise taxes on gasoline and diesel fuel, including both the traditional Highway User Tax Account (HUTA) and the Road Maintenance and Rehabilitation Account established under SB1. These funds are constitutionally and statutorily restricted for transportation-related purposes, primarily supporting the maintenance and rehabilitation of the City’s street network.

At present, the City receives less than $315,000 annually from these sources. While this funding remains a critical component of the City’s pavement management program, it falls significantly short of actual need. The cost to maintain and rehabilitate roadway infrastructure has risen substantially in recent years, with the cost of maintaining a single mile of roadway now exceeding $1 million. This disparity highlights a growing structural gap between available funding and the resources required to preserve the City’s transportation assets.

Looking ahead, this gap is expected to widen. As vehicle fuel efficiency improves and the State continues its transition toward electric vehicles to meet climate goals, consumption of gasoline and diesel fuel is declining.

Because gas tax revenues are directly tied to fuel usage, this trend results in reduced funding over time.

Gas Tax Revenues
Historical Revenues by Revenue Source
Use of Money & Property Intergovernmental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Intergovernmental $ 283,606 $ 298,600 $ 311,800 4.4%
Use of Money & Property $ 37,936 $ 23,750 $ 37,700 58.7% Total Revenues $ 321,542 $ 322,350 $ 349,500 8.4%
$$227722KK
$$331177KK
$$334411KK
$$332222KK
$$335500KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Gas Tax Revenues
Gas Tax Revenues
Fiscal Year 2026-27 Budget | Sonora Page 180
265
Item C.

Highway User Tax
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.

For FY2026/27, the estimated revenue is approximately $179.6K.

Highway User Tax Revenues
Historical Revenues by Revenue Source
Use of Money & Property Intergovernmental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Intergovernmental $ 156,580 $ 162,600 $ 165,900 2.0%
Use of Money & Property $ 12,592 $ 8,750 $ 12,700 45.1% Total Revenues $ 169,172 $ 171,350 $ 178,600 4.2%
$$115500KK
$$116666KK
$$117733KK $$116699KK
$$117799KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Highway User Tax Revenues
Highway User Tax Revenues
Fiscal Year 2026-27 Budget | Sonora Page 181
266
Item C.

Road Maintenance and Rehabilitation (SB1)
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.

For FY2026/27, the estimated revenue is approximately $170.9K.

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.

Road Maintenance and Rehabilitation Revenues
Historical Revenues by Revenue Source
Use of Money & Property Intergovernmental
Category FY25/26 Actual FY25/26 Budget FY26/27 Budget
FY25/26 Budget vs.

FY26/27 Budget (%
Change)
Intergovernmental $ 127,026 $ 136,000 $ 145,900 7.3%
Use of Money & Property $ 25,344 $ 15,000 $ 25,000 66.7% Total Revenues $ 152,370 $ 151,000 $ 170,900 13.2%
$$112222KK
$$115511KK
$$116688KK
$$115522KK
$$117711KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Road Maintenance and Rehabilitation Revenues
Road Maintenance and Rehabilitation
Fiscal Year 2026-27 Budget | Sonora Page 182
267
Item C.

Debt Overview Summary
The City of Sonora currently has no outstanding debt obligations for budgetary purposes. The City does not carry any bonded indebtedness, loans, certificates of participation, or other long-term financing instruments that would require annual debt service payments within the operating budget. This absence of debt service obligations allows the City to dedicate a greater portion of its available resources toward core services, capital improvements, and the maintenance of adequate reserve levels.

Maintaining a debt-free position reflects the City’s long-standing commitment to conservative and prudent financial management. By relying primarily on pay-as-you-go financing, the City has minimized exposure to interest costs and avoided long-term repayment obligations that can constrain future budgets. This approach has provided greater financial flexibility, allowing the City to respond more effectively to changing economic conditions, operational needs, and unforeseen circumstances.

In addition to preserving flexibility, the absence of outstanding debt also positions the City favorably from a financial planning perspective. Without existing debt commitments, the City retains the capacity to consider financing options in the future should significant capital needs arise. This provides an important strategic advantage, as it allows the City to evaluate potential projects without the burden of existing obligations competing for limited resources.

Looking ahead, the City recognizes that certain large-scale capital investments may exceed the capacity of payas-you-go funding alone. In particular, the potential development of a new City police department facility represents a significant long-term infrastructure need. While the City will continue to prioritize the use of reserves, grants, and other funding sources, it may become necessary to consider partial debt financing to deliver such a project in a timely and effective manner. Any future consideration of debt would be carefully evaluated to ensure alignment with the City’s financial policies, long-term affordability, and service priorities.

It is also important to distinguish between formal debt and other long-term financial obligations reported by the City. The City’s audited financial statements include liabilities such as pension obligations, other post-employment benefits (OPEB), and compensated absences. While these are important long-term commitments, they do not represent debt in the traditional sense, as they are not the result of borrowing and do not require scheduled debt service payments. Instead, these obligations are managed through ongoing budget appropriations and long-term financial planning strategies.

Overall, the City’s debt-free position reflects a long-standing commitment to prudent financial management and provides significant financial flexibility. While future capital projects may warrant consideration of financing options, the City’s current lack of outstanding debt allows it to evaluate those opportunities from a position of strength while continuing to maintain essential services, invest in infrastructure, and preserve long-term fiscal sustainability.

Debt Services Overview
Fiscal Year 2026-27 Budget | Sonora Page 183
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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) ACFR: Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.

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.

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

Assets: Items owned by an organization that have economic value, such as cash, investments, property, and equipment.

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.

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 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)
Glossary
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Item C.

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 Flow: The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.

Cash Management: The process of monitoring the ebb and flow of money in and 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.

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.

Compliance: Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations.

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

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

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

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

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery — direct, indirect, and capital costs — are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Glossary
Fiscal Year 2026-27 Budget | Sonora Page 185
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Item C.

Equity: The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.

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.

Financial Statements: Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.

Fiscal Year: The 12-month period for which an organization plans the use of its funds, typically not the same as the calendar year.

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.

GAAP: Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.

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

Glossary
Fiscal Year 2026-27 Budget | Sonora Page 186
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Item C.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other post employment 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 policy making body of a municipality or school district.

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

Internal Controls: Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.

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.

Liabilities: Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.

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.

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.

Net Income: The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.

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

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.

Glossary
Fiscal Year 2026-27 Budget | Sonora Page 187
272
Item C.

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.

Proprietary Funds: Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.

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

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.

Revenues: Inflows of resources or other enhancements of assets of an organization, usually from sales of goods or services.

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.

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 non-expendable 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)
Glossary
Fiscal Year 2026-27 Budget | Sonora Page 188
273
Item C.

FY26/27 Capital Improvement Projects
For FY2026/27, there are several projects recommended as part of the supplemental requests. The sources of funds for the listed projects are:

General Fund:

PD Safety/Enforcement Modifications: $25,000
Vegetation/Fuel Reduction: $90,000
ADA Transition Plan and Self Evaluation: $200,000
Annual Storm Drain Inspections: $12,500
94 Snell Street Retaining Wall Replacement: $158,000
Citywide Road Reconstruction: $400,000
Citywide Road Preservation: $225,175
Slope Stabilization Church Street (Continues from FY25/26): $140,900 Downtown Sidewalks ATP Grant (Local Match): $35,000
Sonora Moves ATP Grant (Local Match): $35,000
Gas Tax-SB1:

Snell Street Reconstruction and Drainage (Bonanza St. to City Limits): $26,500 Grant Funded:

Tuolumne Heritage Trail: $50,000
Total Capital Improvement Projects: $1,498,075
FY2026/27 Capital Improvement Budget
Fiscal Year 2026-27 Budget | Sonora Page 189
274
Item C.

Supplemental Requests Selected Recommended
Not
Recommended
Council
Priority
Administration - General Plan Reserve x $150,000 #40, 42, 43, 46 Administration - Labor - Annual Contribution to Labor Reserve x $150,000 #51Administration - Capital Improvement Plan Reserve x $250,000 #26, 52Administration - Fleet Replacement Fund ($100,000 Fire Engine Replacement) x $200,000 #30, 35Administration - CalPERS Prefunding Trust Contribution x $150,000 #49Information Tech - City Hall - Network Upgrades x $15,000 #35Information Tech - City Website Redesign x $14,000 #124, 125Facilities - Building Assessment $45,000 #28Facilities - Sunrise Hills Plan $150,000 #28Facilities - Fire Museum - Roof Repair (Drainage) $85,000 #70Facilities - Fire Station Kitchen Remodel x $10,000 #35, 70Facilities - Fire Station Roof Replacement x $300,000 #35, 70Facilities - City Hall - Replace Chairs in Council Chambers $11,000 #70Facilities - City Hall - Building Safety Remodel $275,000 #28Facilities - City Hall - Replace Carpeting $70,000 #70Facilities - PW - Bathroom Upgrade $45,000 #70Facilities - Cemetery - Roof Repair - Mountain Shadow $15K Cemetery Fund #70Facilities - Cemetery - Raise Headstones - Mountain Shadow $10K Cemetery Fund #70Community Development - Dragoon Gulch Trail Expansion x $30,000 Dragoon Gulch #70Community Development - Parking Signage Implementation Guide x $40,000 #6, 11Community Development - Growth Strategy Development x $75,000 #18, 19, 20Community Development - Linoberg-Stewart Improvements x $25,000 #5, 8, 16Community Development - Economic Development x $100,000 #3, 44Community Development - Business Incentive Plan $25,000 #3, 44Community Development - Downtown Parking Study $25,000 #2, 3, 18, 26Community Development - Community Beautification (Landscaping) x $25,000 #5, 8, 16Police Department - Administrative Assistant $119,500 #32, 75Police Department - Full Time Police Officer $175,500 #32, 75Police Department - Dispatch Records Technician $132,500 #32, 75Police Department - Public Safety Surveillance Camera x 1 x $7,500 #30, 73Police Department - Wellness Center Shower x $34,000 #77Police Department - Facility Funding Lobbying x $50,000 #28Fire Department - Regional Intern Firefighter Program x $18,000 #67, 121Public Works - Equipment (Power Tools, Lockers, Batteries) x $5,000 #65Public Works - Changeable Message Sign x $30,000 #30 275
Item C.

Supplemental Requests Selected Recommended
Not
Recommended
Council
Priority
Public Works - Roll Up Doors New Storage Building $25,000 #30Public Works - Riding Mower x $17,000 #65Maintenance - Annual Citywide HMA Road Patching $40,000 #26Maintenance - Annual Citywide Storm Damage Repair $30,000 #26Maintenance - Annual Citywide Striping Program $172,000 #26Maintenance - PD Safety/Enforcement Modifications x $25,000 #26Maintenance - Vegetation-Fuel Reduction x $90,000 #62Engineering - ADA Transition Plan and Self Evaluation x $200,000 #26Engineering - Retaining Wall Monitoring Program $5,000 #26Engineering - Right of Way Mapping $50,000 #26Engineering - Storm Drain Geographic Information System (GIS) $50,000 #26Engineering - Sonora Civil Infracture Biennial Inspection $35,000 #26Engineering - Annual Storm Drain CCTV Inspections x $12,500 #64Engineering - Traffic Impact Mitigation Fee Update $10,000 #31, 50Engineering - Parking Study $280,000 #66Engineering - Pavement and Sidewalk Condition Survey $28,000 #26Engineering - Citywide ADA Sidewalk Assessment $100,000 #26CIP - 94 Snell Road Retaining Wall Replacement x $158,000 #26CIP - Parking Lot Improvements - Above S. Shepherd St. Restroom $90,000 #26CIP - Farmer's Market Sidewalk Repairs $165,000 #26CIP - Annual Citywide ADA Sidewalk & Curb Ramp Upgrades $195,000 #26CIP - Barretta St. - Church St. Intersection Study $25,000 #26CIP - Barretta Street Upper Retaining Wall (Near Church @ Dome) $461,000 #26CIP - City Road Repaving - Reconstruction (Annual Allocation) x $400,000 #26CIP - City Road Preservation Program (Annual Allocation) x $225,175 #26CIP - Sonora Main Drain/Creek Basin (Phase 1) $344,200 #26CIP - Sonora Main Drain/Creek Basin (Phase 1) - Grant Lobbying $50,000 #26CIP - Linoberg Road Retaining Wall (Bradford to Pine) $25,000 #26CIP - Snell Road Reconstruction & Drainage Improvement x $26,500 RMRA #26CIP - Tuolumne Heritage Trail Phase I Oversight x $50,000 ATP Project #26CIP - Downtown Sidewalks ATP Grant ( Local Match) x $35,000 #26CIP - Sonora Moves ATP Grant (Local Match) x $35,000 #26 276
Item C.

RESOLUTION 06-15-2026-C

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SONORA
ADOPTING THE ANNUAL OPERATING BUDGET FOR FY 2026/27
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 2026/27 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 2026/27 are projected at $18.61 million, and total citywide expenditures are projected at $16.81 million, and the General Fund revenues are projected at $14.52 million and General Fund expenditures at $13.29 million, generating a net operating surplus of $1.23 million; and WHEREAS, the City has additional General Fund balance resources of $1.62 million, resulting in total available resources of $2.85 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 2026/27 Operating Budget is hereby adopted as presented and amended per City Council direction, including approved supplemental allocations.

2. The City Administrator and Administrative Services 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. 277
Item C.

4. The adopted budget shall serve as the financial plan for City operations during Fiscal Year 2026/27, effective July 1, 2026 through June 30, 2027.

AYES:

NOES:

EXCUSED:

APPROVED:
_________________________
Ann Segerstrom,
Mayor of the City of Sonora
ATTEST:
________________________
Nicole McCutchen, City Clerk
City of Sonora
278
Item C.

Capital Improvement Plan
Fiscal Year 2024 – 2034
City of Sonora
Last Update May 28, 2026
279
Item C.

Page intentionally left blank.

City of Sonora | Capital Improvement Plan 2 280
Item C.

Prepared By: City of Sonora
City of Sonora | Capital Improvement Plan 3
City Council Police Department
Ann Segerstrom, Mayor Chief Turu Vanderwiel
Andy Merril, Mayor Pro Team
Bess Levine, Councilmember Fire Department
Stephen Opie, Council Member Chief Brittan Gregory
Mark Plummer, Council Member
David Goldemberg, Dist. 1 Supervisor City Attorney
Ryan Campbell, Dist 2. Supervisor Douglas White
City Administrator Community Development
Chris Gorsky Tyler Summersett
Administrative Services
Chris Gorsky
281
Item C.

Table of Contents
Introduction
History of Sonora
Location – Queen of the Southern Mines
Vision, Mission & Core Values
City Organizational Chart
Plan Overview
Plan Goals
Priority Capital Projects
Ten-Year Budget
Priority Capital Project Directory
Local Hazard Mitigation Plan and Actions
I. Tuolumne Utilities District CIP
II. City Overview
Overview
III. Administrative Services
Overview
Department Project List
IV. Community Development
Overview
Department Project List
V: Police Department
Overview
Department Project List
VI. Fire Department
Overview
Department Project List
VII: Public Works Department
Overview
Department Project List
Appendix A: City Asset Fact Inventory
5 5
6 7
9 10
10 12
14 17
42 48
59 60
79 80
81 82
83 84
86 87
88 89
90 91
92 93
94 City of Sonora | Capital Improvement Plan 4 282
Item C.

Photos Courtesy of City of Sonora Website
VII. Equipment & Vehicles Introduction
The City of Sonora (City, Sonora) is a small historic City in Tuolumne County, California. It is situated in the foothills of the Sierra Nevada Mountains and is known for its picturesque scenery and rich history. Sonora was founded in 1848 during the California Gold Rush and named after the miners from Sonora, Mexico, who settled the City. The town's population grew rapidly as miners from all over the world flocked to the area in search of gold. In the following years, Sonora flourished as a center of commerce and agriculture and was incorporated as a town in May of 1851, making it one of the oldest communities in California.

Today, Sonora is a thriving community with a vibrant downtown area, numerous shops and restaurants, and various cultural events throughout the year. Visitors to Sonora can explore the town's rich history by visiting the Tuolumne County Museum, which exhibits the area's mining history, Native American culture, and more. Other popular attractions in the area include hiking and biking trails, nearby lakes and rivers, and historic landmarks like the Sonora Opera Hall and the Red Church. The City of Sonora is also known for its outdoor recreation opportunities. The town is surrounded by beautiful mountains, lakes, and rivers, making it a popular destination for hiking, fishing, camping, and other outdoor activities. Visitors can explore the nearby Yosemite National Park, go skiing or snowboarding at nearby resorts, or simply relax and enjoy the scenic beauty of the area.

History of Sonora
Figure 1. Photos of the City of Sonora
City of Sonora | Capital Improvement Plan 5 283
Item C.

The City of Sonora earned the title "Queen of the Southern Mines" due to its strategic location and importance during California's Gold Rush era. Today, the city continues to honor its heritage and is recognized as a historic destination with a vibrant downtown area full of restaurants, shops, and cultural attractions. The City of Sonora takes great pride in its history and is committed to continuing to preserve, enrich, and improve the community.

Queen of the Southern Mines
Figure 2. Vicinity Map
City of Sonora | Capital Improvement Plan 6 284
Item C.

Vision, Mission and Core Values
285
Item C.

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 Management/Maintenance | Public Safety | Growth and Development | Fiscal Stability
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.

City of Sonora | Capital Improvement Plan 8 286
Item C.

City Organizational Chart
Figure 3. City of Sonora Organizational Chart
City of Sonora
Citizens
City Council
Planning
Commission
Parking & Traffic
Commission
Community
Development
City
Administrator
Administrative
Services
Police
Department
Fire
Department
The City provides a range of essential municipal services, which include administration, police fire, community development and public works. The historic Eureka Engine Company building houses City Hall and was originally constructed in 1939. The Administrative and most of the Community Development Departments are situated within City Hall, while the Police, Fire, and Public Works Departments operate out of separate facilities. Figure 3, outlines the City’s organizational structure.

City Attorney
Public
Works
City of Sonora | Capital Improvement Plan 9 287
Item C.

Capital Improvement
Plan Overview
Photos Courtesy of City of Sonora Website
The Capital Improvement Plan (CIP) is an
inventory of existing and future assets
needed for the long-term sustainability and
resilience of the City of Sonora. It is an
indispensable planning tool that aims to
develop and maintain infrastructure capable
of supporting existing residents, businesses,
and anticipated future development.

The CIP is a comprehensive multi-year plan
that forecasts spending on all anticipated
capital projects and links the City's vision
and fiscal planning process. The capital
budget, which represents only the first year
of the CIP, is included in the plan. The CIP
lists first-year and future projects that are
not financed or legally authorized. Therefore,
the CIP's "future years" are subject to
change, and the City must update the plan
accordingly.

The CIP provides valuable information to
private sector decision-makers by providing
a planned schedule, cost estimates, and
locations of public sector investments.

Additionally, the plan offers vital details
regarding proposed public facilities and
associated costs to local elected officials
and the public.

The CIP is a critical tool for the City of Sonora
and plays a crucial role in the City's longterm physical development. The plan provides a clear roadmap for growth and
ensures that the City can maintain and
develop infrastructure capable of supporting
existing residents, businesses, and future
development.

Each chapter contains information on
recently completed capital projects, status
updates for ongoing and planned projects,
and pictures, diagrams, maps, and other
illustrations where appropriate. This CIP is
organized into seven functional areas –
Priority Capital Project, City Overview,
Administrative Services, Community
Development, Police Department, Fire
Department and Public Works Department. This
structure groups similar projects while
maximizing coordination among each City
department.

Capital Improvement
Plan Goals
The 2024-2034 Capital Improvement
Program was based on the following goals:

Maintain and replace existing
infrastructure to ensure its proper
functioning.

Initiate new capital projects to cater to
the community.

Use the CIP as a blueprint for promoting
economic development in the
community.

Develop and upkeep recreational
facilities for the benefit of the
community.

Collaborate with citizens and businesses
to make Sonora an attractive destination
for living, working, and leisure activities.

Ensure public health and safety is not
compromised.

Foster strong relationships with city
government.

Implement city goals, policies, and plans
to drive progress and development.

City of Sonora | Capital Improvement Plan 10 288
Item C.

February – March
City Departments prepare their CIP submittal
(new projects and changes to existing
projects).

March – April
City Administrator and consultant review
projects for compliance with the Strategic
Plan and prepare Draft CIP.

April – June
Administrative Service Officer and City
Departments meet to review projects,
balance expenditures, and prepare updates
to CIP.

June - August
The City Administrator sends the draft CIP
with a proposed yearly budget to the City
Council for review.

July
City Administrators and consultants
review the proposed CIP together to
ensure its conformity with the City’s
Strategic Plan. A recommendation is
forwarded to the City Council.

August – September
The City Council reviews the CIP and
reconciles it with the approved budget
by resolution. If necessary, the Council
amends the CIP and adopts it by
resolution.

Capital Improvement Plan Development
The City of Sonora's 2021 Strategic Plan prioritized the development of a Capital Improvement Plan under Goal 2. A Capital Improvement Plan involves funding and planning for capital improvements such as equipment purchases, infrastructure projects, and major studies.

Coordinating with city staff and department leads was essential in developing a CIP that aligns with the City's needs and goals. City assets, locations, and current conditions needed to be identified to determine the areas where capital funding should be utilized. This information also helped focus future funding and budgeting efforts.

Fact sheets were meticulously developed for city assets, providing key information such as age, location, and condition. These fact sheets not only indicated the department responsible for managing and maintaining assets but how they serve the City. The first year (2024) required a comprehensive inventory check, setting a precedent for the years to come.

Projects were evaluated on short—and mid-range schedules to ensure that the 2024-2034 CIP provides a realistic, solid foundation for the budgeting process.

Annually updating the Capital Improvement Plan
Since the 2024-2034 Capital Improvement Plan was the first one developed for the City of Sonora, the layout and plan updates were carefully considered. Figure 4 below illustrates the yearly process of updating the CIP.

Figure 4. Annual Update of the CIP
City of Sonora | Capital Improvement Plan 11 289
Item C.

Priority Capital Projects
290
Item C.

Priority Capital Projects
The projects listed in the following section have been prioritized based on high, medium, and low rankings.

For the fiscal year 2026-2027, eight capital projects have been identified as high priority and one capital project has been identified as medium priority. The high priority projects include the Snell Road Reconstruction and Drainage Improvements Project, Snell Street Retaining Wall Replacement, Linoberg Retaining Wall Project, Sonora Main Drain, Sonora Moves ATP Grant (local match), Downtown Sidewalks ATP Grant (local match), Gold Rush Path Oversight – PS&E, and the Parking Lot Improvements needed at Church & Stewart and Lyons Street.

Summary
City of Sonora | Capital Improvement Plan 13
Priority Capital Projects Maintenance
Projects
Engineering
Initiatives Total
High $1,495,982 $1,615,400 $658,399 $3,769,781
Medium $165,000 $220,000 $85,000 $470,000
Low $ 0 $10,000 $ 0 $10,000
Total $1,660,982 $1,845,400 $743,399 $4,249,781
Available General and
Measure Y Budget
Additional
Funds/Grant Funds
Needed
FY 26/27 Budget
Total $4,249,781 $-
$2,000,000.00
$4,000,000.00
$6,000,000.00
$8,000,000.00
$10,000,000.00
Capital Projects, Maintenance Projects &
Engineering Initiatives
Total Project(s) Cost Available General and Measure Y Budget 291
Item C.

Project Name Project Phase FY 24/25 FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 FY 32/33 FY 33/34 FY 34/35 Beyond Snell Road Reconstruction & Drainage Imp. Design / Env / Permitting $204,440.00 $85,000.00 $26,482.00 $77,820.00 (Between Bonanza Road and County Line) Right of Way $130,000.00 Construction $3,900,000.00
94 Snell St. Retaining Wall Replacement $43,925.00
Road Reconstruction
$158,000.00 $158,000.00
Linoberg Road Retaining Wall Design / Env / Permitting $50,000.00 $25,000.00 $135,000.00 (Between Bradford Street and Pine Street) Right of Way $121,560.00 Construction $960,324.00 $960,324.00
Hospital Road Reconstruction Design / Env / Permitting $73,946.00 (Between Sierra RR and Mono Way) Right of Way
Construction $456,112.75
Sonora Main Drain Design / Env / Permitting $10,802.00 $142,273.00 $201,925.00 $275,000.00 $280,000.00 $280,000.00 $290,000.00 (From Gold Street to Stockton Street) Right of Way $180,000.00 $180,000.00 $180,000.00 $190,000.00 $180,000.00 (Hazard Mitigation Action 22) Construction $902,500.00 $902,500.00 $877,500.00 $877,500.00 $900,000.00 $900,000.00 $900,000.00 $900,000.00 $1,865,000.00 Sonora Moves ATP Grant (Local Match) Design / Env / Permitting $29,955.00 $33,000.00 $99,000.00 $68,000.00 (Linoberg, Linoberg West, Washington Street, Right of Way $100,000.00 $100,000.00 Stewart Street, Green Street) Construction $800,000.00
Downtown Sidewalks ATP Grant ( Local Match) Design / Env / Permitting $75,000.00 $35,000.00 $80,000.00 $20,000.00 Right of Way $60,000.00 $60,000.00
Construction $400,000.00
Gold Rush Path Oversight - PS&E Design / Env / Permitting $25,000.00 $50,000.00 $50,000.00 (ATP Funded) Right of Way
Construction
N Stewart Street Retaining Wall Replacement Design / Env / Permitting $75,000.00 $185,000.00 (Between Elkin Street and Wall Street) Right of Way
Construction $20,000.00 $50,000.00 $250,000.00 $10,000.00 $10,000.00 $945,000.00 $945,000.00 Parking Lot Improvements Design / Env / Permitting $25,000.00 (Above Stewart St Restroom) Right of Way
Construction $65,000.00
Parking Lot Improvements Church & Stewart and Lyons Design / Env / Permitting $23,614.00 $120,301.61 $53,500.00 (Lyons - Bowling Alley Lot) Right of Way
Construction $135,000.00 $1,140,000.00
Farmers Market Sidewalk Repairs Design / Env / Permitting $85,000.00 $80,000.00 $165,000.00 (E Side of Stewart St N of Theal Street) Right of Way
Construction $575,000.00
Barretta Street Upper Retaining Wall Rep Design / Env / Permitting $85,000.00 (Near Church Street at Dome Building) Right of Way $15,000.00 Construction $360,920.00
Totals: $1,058,914.75 $784,454.61 $1,660,982.00 $2,766,245.00 $7,158,304.00 $3,227,824.00 $1,167,500.00 $2,210,000.00 $2,125,000.00 $1,090,000.00 $1,190,000.00 FY 26/27
High Priority $1,495,982.00
Medium Prioty $165,000.00
Low Priority
Total: $1,660,982.00
Table 1. City of Sonora Capital Project Budgets
Anticipated Expenditures
292
Item C.

Project Name Project Phase FY 24/25 FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 FY 32/33 FY 33/34 FY 34/35 Beyond Annual Citywide Road Patching Design / Env / Permitting (Performed by Public Works) Right of Way
Construction $5,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 10000 $10,000.00 $10,000.00 $10,000.00 $10,000.00 Annual Citywide HMA Road Patching Design / Env / Permitting (Performed by Contractor) Right of Way
Construction $20,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 Citywide Road Repaving / Reconstruction Program Design / Env / Permitting $75,000.00 $75,000.00 $75,000.00 $75,000.00 Right of Way
Construction $700,000.00 $700,000.00 $700,000.00 $700,000.00 Citywide Road Preservation Program Design / Env / Permitting $50,000.00 $50,000.00 Right of Way
Construction $250,000.00 $250,000.00
Annual Street Striping Program Design / Env / Permitting $11,836.00 $11,836.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 Right of Way
Construction $60,000.00 $160,000.00 $160,000.00 $60,000.00 $160,000.00 $60,000.00 $160,000.00 $6,000.00 $160,000.00 $60,000.00 $160,000.00 Annual Citywide ADA Sidewalk & Curb Design / Env / Permitting $45,000.00 $45,000.00 Ramp Upgrades Right of Way
Construction $150,000.00 $150,000.00
Annual Traffic Signal Battery Backup Design / Env / Permitting Right of Way
Construction $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 2500 $2,500.00 $2,500.00 $2,500.00 $2,500.00 Annual Traffic Signal Maintenance Design / Env / Permitting Right of Way
Construction $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 10000 $10,000.00 $10,000.00 $10,000.00 $10,000.00 Annual Street Light Conversion to LED Design / Env / Permitting Right of Way
Construction $5,000.00
Annual Sign Replacement Sign Replacement
Right of Way
Construction $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 10000 $10,000.00 $10,000.00 $10,000.00 $10,000.00 PD Safety / Enforcement Modifications Design / Env / Permitting $5,000.00 $5,000.00 Right of Way
Construction $20,000.00 $20,000.00
Annual Citywide Storm Damage Repair Design / Env / Permitting Right of Way
Construction $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 30000 $30,000.00 $30,000.00 $30,000.00 $30,000.00 Annual Vegetation Clearing Design / Env / Permitting
(including creek clearing) Right of Way
(Hazard Mitigation Action 28, 49 and 57) Construction $90,000.00 $45,000.00 $135,000.00 $135,000.00 $135,000.00 $135,000.00 135000 $135,000.00 $135,000.00 $135,000.00 $135,000.00 Slope Stabilization Design / Env / Permitting $30,000.00 $25,000.00 $15,900.00 (Church Street) Right of Way
Construction $40,000.00 $125,000.00
Elk Drive Storm Drain Repair Design / Env / Permitting $19,016.64 Right of Way $10,000.00
Construction $65,000.00
Hope Lane Storm Drain Debris Removal Design / Env / Permitting $65,000.00 (Between E Oakside Dr and E Jackson St) Right of Way
Construction $2,498.00 $5,000.00 $435,000.00
Paint Transit Stop Streetlights Design / Env / Permitting $5,000.00 Right of Way
Construction $15,000.00
City Parking Grage Repair and Improvements Design / Env / Permitting $750,000.00 Right of Way
Construction
Cofill Park Arbor Replacement Design / Env / Permitting $10,000.00 Right of Way
Construction $25,000.00
Totals: $370,850.64 $589,336.00 $1,845,400.00 $1,149,500.00 $1,629,500.00 $309,500.00 $709,500.00 $1,030,500.00 $409,500.00 $1,084,500.00 $409,500.00 FY 25/26
High Priority $1,615,400.00
Medium Prioty $220,000.00
Low Priority $10,000.00
Total: $1,845,400.00
Table 2. City of Sonora Maintenance Budgets
Anticipated Expenditures
293
Item C.

Project Name Project Phase FY 24/25 FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 FY 32/33 FY 33/34 FY 34/35 Beyond FY 26/27 City Engineer Services City Engineer Services $350,000.00 $350,000.00 North / South Connector Oversight Design / Env / Permitting $35,000.00 Greenly Road Extension Right of Way
Construction
ADA Transition Plan and Self Evaluation Plan Preparation $200,000.00 $200,000.00 Citywide ADA Sidewalk Assessment Survey $100,000.00
(Must be subsequent to Mobile Lidar Data Base)
SS4A Transportation Safety Action Plan Action Plan $112,500.00 $10,000.00 $102,500.00 (Local Match)
(Hazard Mitigation Action 6 and 7)
Parking Study Design / Env / Permitting $280,000.00 $280,000.00 Business Improvement District / Parking StructureRight of Way (Hazard Mitigation Action 7 and 53) Construction
Retaining Wall Monitoring Program Monitoring Program $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 Berreta, N Stewart, and Linoberg
PlanetBid Site License $500.00
Annual Dues $3,000.00
Mobile Lidar Data Base Data Base Development $35,000.00 Pavement and Sidewalk Condition Survey Survey
(Must be subsequent to Mobile Lidar Data Base)
Right of Way Mapping Survey and Mapping $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 Mobile Lidar Database and PCI Reporting Lidar Database and PCI $133,876.44 $17,898.88 City Wide Drainage Study Study
(Hazard Mitigation Action 28)
Storm Drain System GIS GIS $50,000.00
Sonora Civil Infrastructure Biennial Inspections Biennial Inspection $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 Sonora Main Drain Biennial Inspection Biennial Inspection $35,000.00 $35,000.00 $35,000.00 $35,000.00 $35,000.00 (From Gold Street to Stockton Street)
Annual Storm Drain Inspections Annual Inspections $12,500.00 $12,500.00 $12,500.00 $12,500.00 $12,500.00 $12,500.00 $12,500.00 $12,500.00 $12,500.00 TIMS Fee Update Support (CDD to Lead) Fee Update $10,000.00 $10,000.00 ARC GIS Software $3,000.00
Barretta Street Church Street Intersection Study Study $25,000.00 City Design Standards Standard Development
Totals: $889,876.44 $743,398.88 $605,000.00 $102,500.00 $97,500.00 $102,500.00 $97,500.00 $102,500.00 $97,500.00 $102,500.00 FY 26/27
High Priority $658,398.88
Medium Prioty $85,000.00
Low Priority
Total: $743,398.88
Table 3. City of Sonora Engineering Initiatives Budgets Anticipated Expenditures
294
Item C.

VII. Equipment & Vehicles
City of Sonora | Capital Improvement Plan 17
FY 2026/2027 Projects
Snell Street Road Reconstruction (Phase I) Pg. 18
Linoberg Road Retaining Wall Pg. 19
Sonora Main Drain Pg. 20
Vision Sonora/Blue Zones Pedestrian Projects Pg. 23
Parking Lot Improvements – Church Street & Stewart Street Lot Pg. 24 Parking Lot Improvements – Lyons Street & Stewart Street Lot Pg.25 SS4A Transportation Safety Action Plan (Local Match) Pg. 26 City Road Maintenance Program – Preservation Program Pg. 27 City Road Maintenance Programs – Repaving/Reconstruction Program Pg. 28 City Parking Study Pg. 30
Annual Citywide ADA Sidewalk & Curb Ramp Upgrades Pg. 31 Parking Lot Improvements – Mehun Street & Stewart Street Pg. 32 Sonora Creek Basin Pg. 33
North Stewart Street Retaining Wall Replacement Pg. 34
Hope Lane Storm Drain Improvements Pg. 35
Future Projects
Snell Street Road Reconstruction (Phase II) Pg. 36
City Parking Garage Repair and Improvements Pg. 37
Farmers Market Sidewalk Repair Project Pg. 38
Barretta Street Upper Retaining Wall Replacement Pg. 39 Barretta Street/Church Street Intersection Improvements Pg. 40 Completed Projects
Hospital Road Reconstruction Pg. 41
Priority Capital Projects Directory
Project Priority Ranking Key
Projects are classified into three priority levels: low, medium, and high. Each project sheet includes a priority ranking based on the key below.

Low Medium High
295
Item C.

Snell Street Road Reconstruction (Phase I)
Between Bonanza Road and County Line
Project Description
The storm drain system for Snell Street currently consists of an open roadside ditch between Spring Hill Road and the City of Sonora / Tuolumne County line. This ditch drains into a culvert pile that crosses under Spring Hill Road and into a storm drain box, which allows the storm water to bubble up onto Snell Street and sheet flow down the road and into an existing drainage system on Bonanza Road. However, over the years, the sheet flowing water on Snell Street has saturated the roadway structural section, causing the road to disintegrate. This has also created dangerous icy conditions on the road during winter.

To address this issue, the City of Sonora has obtained Senate Bill 1 (SB1) funds for the construction of new storm drain system and pipeline, along with the necessary road repairs. Additionally, the location of this project has led to the inclusion of other features such as the construction of a continuous sidewalk on Snell Street from Spring Hill Road to Bonanza Road and the undergrounding of the existing PG&E power lines.

The sidewalk would provide safe pedestrian access from the neighborhoods off of Spring Hill Road to Sonora High School and serve as a connection point to the future Gold Rush Trail that is currently under design. The undergrounding of the PG&E lines would also help reduce the fire hazard within this portion of the City.

Project Status
Design Phase partially Funded through Senate Bill
1 (SB1). (Project funding deficit of $567,935).

Project Location
Snell Street
Snell Street Pavement
Sonora High
School
City of Sonora | Capital Improvement Plan 18
Project Cost Phase
$393,742 Design/Env/Permitting
$130,000 Right of Way
$3,900,000 Construction
$4,423,742 Total
High
296
Item C.

Linoberg Road Retaining Wall
Between Bradford Street and Pine Street
Project Description
The existing 600-foot-long retaining wall along Linoberg Road between Bradford Street and Pine Street is in an advanced state of degradation and is starting to fail at various locations. The failures are causing the roadway to settle and drainage from the wall to enter the Save Mart complex parking lot, which subsequently flows to the new EV recharging station located approximately 200 feet east of Bradford Street and Stockton Street. The existing wall is in need of replacement within two years.

Project Location
Linoberg Street Retaining
Wall
Wall from Road
above
Linoberg Street Retaining
Wall Erosion
Linoberg Street
Retaining Wall Shift
Linoberg Street Retaining
Road Settlement
City of Sonora | Capital Improvement Plan 19
Project Cost Phase
$210,000 Design/Env/Permitting
$1,081,884 Right of Way
$960,324 Construction
$2,252,208 Total
Project Status
Design Phase – Funding Needed.

High
297
Item C.

Sonora Main Drain
From Gold Street to Stockton Street (Hazard Mitigation Action 22) Project Description
The Sonora Main Drain (Main Drain) serves as the primary stormwater conveyance system for large areas within the City of Sonora. It is located southeast of Stockton Street (SR-49) and on either side of Washington Street, Stewart Street, and Restano Way. The Main Drain comprises about 1,200 ft of stacked rock (stone) tunnel, 650 ft of 18-inch high-density polyethylene (HDPE) pipe, 3,100 ft of 24–36-inch corrugated metal pipe (CMP), 75 ft of 36-inch reinforced concrete pipe (RCP), and 100 ft of concrete culvert. The stone tunnel element of the Main Drain is over 150 years old and is located below a state highway (SR-49), parking areas, buildings, and City streets.

In June and July of 2023, the Main Drain stone tunnel and storm drain pipelines underwent inspection. The inspection identified areas of concern, including several minor collapses, one collapse area of concern, and a settlement in the roadway above the tunnel. Therefore, the Sonora Main Drain project is essential to perform the necessary fixes to the Main Drain and prevent future system failures. The Sonora Main Drain project will cover the limits from Gold Street to Stockton Street, including the stone tunnel, corrugated metal pipe, and a concrete culvert.

Stone Tunnel
Corrugated Metal Pipe
Concrete Culvert
Tunnel Collapse
Rock Collapse Project Location
City of Sonora | Capital Improvement Plan 20
Project Cost Phase
$1,337,727 Design/Env/Permitting
$910,000 Right of Way
$9,025,000 Construction
$11,272,727 Total
Project Status
Design Phase – Funding Needed.

High
298
Item C.

VII. Equipment & Vehicles
Sonora Main Drain (continued)
From Gold Street to Stockton Street
Project Location
City of Sonora | Capital Improvement Plan 21
Summary of Probable Constructions Costs for Recommended Improvements Project
Designation Title Description
Probably
Construction
Cost. $
ST-1 West Stone Tunnel Rehabilitationa Reconstruction of stone tunnel at collapsed areas and steel door replacement areas
400,000
ST-2 West Stone Tunnel Replacement Replacement of 250 ft of stone tunnel 1,625,000 ST-3 East Stone Tunnel Rehabilitation Reconstruction of stone tunnel at collapsed areas and steel door replacement areas
400,000
ST-4 East Stone Tunnel Replacement Replacement of 200 ft of stone tunnel 1,360,000 ST-5 Washington Street Stone Tunnel
Replacement
Replacement of 380 ft of stone tunnel 2,580,000
ST-6 Stone Tunnel Bypassb Construction of 530 ft of 36-inch CMP 425,000 SDP-1 Church Street/Stewart Street Relief
Storm Drain
Construction of 1,100 ft of 24-inch HDPE 715,000
SDP-2 Washington Street Relief Storm Drain Construction of 440 ft of 24-inch HDPE 290,000 SDP-3 William Street Storm Drain
Replacement
Replacement of 20ft of 12-inch RCP 10,000
SDP-4 Central Storm Drain Replacement Replacement of 150 ft of 36-inch CMP 120,000 SDP-5 Washington Street Storm Drain
Replacement Phase 1
Replacement of 30 ft of 24-inch CMP 20,000
SDP-6 Stewart Street Storm Drain
Rehabilitationc
Rehabilitation of 90ft of 12- to 18- inch storm drain 45,000 SDP-7 Washington Street Storm Drain
Replacement Phase 2
Replacement of 150 ft of 24-inch CMP 100,000
a Construction of 3ft by 3 ft box culvert is assumed for stone tunnel rehabilitation or replacement, Construction of box culvert is estimated at $6,500/ft.
b Installation cost of storm drain pipelines estimated as follows:
36-inch CMP: $800/lf
24-inch HDPE: $650/LF
12-inch RCP: $450/LF c Pipeline rehabilitation cost: $500/LF 299
Item C.

VII. Equipment & Vehicles
Sonora Main Drain (continued)
From Gold Street to Stockton Street
Project Location
City of Sonora | Capital Improvement Plan 22
Suggested Phasing of Improvements
Tier Project Designation Title Timeline, years
1 ST-1 West Stone Tunnel Rehabilitation 1-2
SDP-1 Church Street/ Stewart Street Relief Storm Drain 1-2 SDP-2 Washington Street Relief Storm Drain 1-2
ST-3 East Stone Tunnel Rehabilitation 1-2
2 ST-2 West Stone Tunnel Replacement 3-4
SDP-3 William Street Storm Drain Replacement 3-4
SDP-4 Central Storm Drain Replacement 3-4
3 SDP-5 Washington Street Storm Drain Replacement Phase I 5-6 SDP-6 Stewart Street Storm Drain Rehabilitation 5-6
ST-4 East Stone Tunnel Replacement 7-8
4 SDP-7 Washington Street Storm Drain Replacement Phase 2 9-10 ST-5 Washington Street Stone Tunnel Replacement 9-10
ST-6 Stone Tunnel Bypass 9-10
300
Item C.

Vision Sonora/Blue Zone Pedestrian Projects
Linoberg Street, Linoberg Street West, Washington
Street, Stewart Street, Green Street
Project Description
In 2013, the City of Sonora finalized the Vision Sonora Plan. The plan was developed to create a more vibrant community by directing physical improvements along the Highway 49 and Washington Street corridors. The Vision Sonora Plan covered various aspects, including circulation and congestion management, parking management, gateway features and wayfinding signs, transit facilities, streetscapes and landscaping, multi-modal connectivity, and finance/implementation. Several projects were identified in various corridors, including Linoberg Street, Washington Street, Stewart Street, West Linoberg Street and Green Street. In 2023, the concepts included in Vision Sonora were further refined and revealed in a Refined Concepts Report.

The projects resulting from both the Vision Sonora Plan and Refined Concepts Report are focused on creating an environment that supports the use of multimodal transit options, including walking and biking.

These projects include improving sidewalks along all corridors, retrofitting Linoberg Street and West Linoberg Street in Paseo's, and improving the walkability of Stewart Street by installing dedicated areas for things that typically become hazards on the existing sidewalk, such as trash and recycling receptacles.

Project Location
4 5
Linoberg Street
Stewart Street
Washington Street
West Linoberg Street
Green Street
Linoberg Paseo
Stewart Street
Concept
City of Sonora | Capital Improvement Plan 23
Project Cost Phase
$439,955 Design/Env/Permitting
$320,000 Right of Way
$1,200,000 Construction
$1,959,955 Total
Project Status
Cycle 8 Active Transportation Program (ATP )
grant being submitted for Sonora Moves Projects
and Downtown Sidewalk Improvement Project.

High
301
Item C.

VII. Equipment & Vehicles
Parking Lot Improvements
Project Description
The City of Sonora plans to rehabilitate 3 parking lots along Stewart and Shepherd Street in the downtown area. One of the parking lots is newly acquired, located on the Southwest Corner of Church and Stewart Street, and will add an estimated 13 new public parking spots to downtown Sonora. Each parking lot will receive new asphalt and striping. The parking lots near Lyons and Mehun will include ADA stall upgrades to comply with the State and Federal Code.

Project Location
Project Location Stewart Street
Retaining Wall
Church Street & Stewart Street Parking Lot
The City of Sonora acquired a new parking lot located on the Southwest corner of Church and Stewart Streets. The lot is 4,535 square feet and has 13 spaces, including one ADA stall. The existing parking lot surface has large cracks and failing pavement sections. Reconstructing the base and asphalt surfacing will be required. Striping will be placed over the new asphalt to delineate the limits of each parking stall and drive aisle.

Church Street &
Stewart Street
Parking Lot
Parking Lot, view
from Stewart Street
Parking Lot, view
from Church St
s. Washington Street/SR-49
City of Sonora | Capital Improvement Plan 24
Project Location
Project Cost Phase
$197,416 Design/Env/Permitting
Right of Way
$1,140,000 Construction
$1,337,416 Total
Project Status
Design Phase – Funding Needed.

High
302
Item C.

VII. Equipment & Vehicles
Lyons & Stewart Street/Sheperd Street Parking Lot
The existing parking lot boarded by Lyons, Bradford, S. Stewart, and S. Shepherd Streets has approximately 15,175 square feet of parking area. A total of 52 stalls will trigger the need to install three ADA stalls. The project will include a grind and overlay to rehabilitate the pavement surface. The parking lot will receive new striping to delineate parking stalls and drive aisles and arrow pavement markings to direct traffic through the one-way-direction parking lot. Three ADA-compliant parking stalls will be included in this project.

Lyons & Stewart
St./Sheperd St.

Parking Lot
Parking lot, view
from Lyons Street
Parking lot, view from the corner
of Stewart Street/Lyons Street
City of Sonora | Capital Improvement Plan 25
Project Location
Project Cost Phase
$175,000 Design/Env/Permitting
Right of Way
$450,000 Construction
$625,000 Total
Project Status
Design Phase – Funding Needed.

Parking Lot Improvements
High
303
Item C.

VII. Equipment & Vehicles
SS4A Transportation Safety Action Plan (Local Match)
Project Description
The City was awarded $450,000 in Federal Funding from the U.S. Department of Transportations Safe Streets and Roads for All (SS4A) grant program to develop a city-wide comprehensive safety action plan.

According to the UC Berkeley Transportation mapping System (TIMS), which provides California crash data, there were 355 vehicle crashes in the past 10 years (1/1/2014 – 12/31/2023) in Sonora. Injuring 439 people and resulting in 6 fatalities. A Citywide Safety Action Plan will enable the City to develop a holistic well-defined strategy to prevent roadway fatalities and serious injuries in the City. A current and comprehensive Safety Plan is a requirements of Implementation grant applications and will allow the City to apply for SS4A Implementation grant funding in future SS4A cycles.

Stewart Street
Retaining Wall
City of Sonora | Capital Improvement Plan 26
Project Cost Phase
$112,500 Design/Env/Permitting
Right of Way
Construction
$112,500 Total
Project Status
$450,000 SS4A Grant awarded – $112,500 local
match required and needed.

Sonora
Accident Locations based
on TIMS Data
High
304
Item C.

City Road Maintenance Programs
VII. Equipment & Vehicles
Project Location
Project Location
Project Location
City –Wide Roads
Sonora
Slurry Seal
Slurry Seal
City of Sonora | Capital Improvement Plan 27
City Road Preservation Program
Project Description
This program will perform road preservation work on roads throughout the City of Sonora with Pavement Condition Index (PCI) values greater than or equal to 51. The work under this program can include pavement patching, milling, thin overlays, crack sealing, and seal coating. City roads will receive preservation work in order based on their condition, their Average Daily Traffic (ADT) count and the likelihood that the road preservation work will substantially extend the service life of the roadway. Roads that rank high in these three criteria will be prioritized. This program will be implemented during the off years of the Biennial Road Repaving / Reconstruction Program.

Church Street
Project Cost Phase
$100,000 Design/Env/Permitting
Right of Way
$500,000 Construction
$600,000 Total
Project Status
Planning Phase – Funding Needed
City Road Maintenance Program
High
305
Item C.

VII. Equipment & Vehicles
Project Location
Project Location
Slurry Seal
Slurry Seal
City of Sonora | Capital Improvement Plan 28
City Road Maintenance Program
City Road Repaving/Reconstruction Program
Project Description
This program will repave and /or reconstruct roads throughout the City of Sonora with Pavement Condition Index (PCI) values less than 50. The work under this program can include full road structural section reconstruction and /or full-depth pavement overlays. City roads will be repaved/reconstructed in order based on their condition and their Average Daily Traffic (ADT) count. Roads in poor condition with a high ADT will be given priority. This program will be implemented during the off years of the Biennial Road Preservation Program.

Project Location
Project Location
Sonora Slurry Seal
Slurry Seal Hospital Road N Green Street
N Stewart Street
Project Cost Phase
$75,000 Design/Env/Permitting
Right of Way
$700,000 Construction
$75,000 Total
Project Status
Implementation
Medium
306
Item C.

VII. Equipment & Vehicles
City Parking Study
(Hazard Mitigation Action 7 and 53)
Project Description
The streets in Sonora are often congested during normal hours and can become gridlocked during evacuation events. To ensure a smooth evacuation process, it is recommended to take the most direct route to Highway 108 and Highway 49, which is typically South Washington Street from central Sonora.

To reduce congestion and ensure free-flowing traffic during evacuations and in general, a proposal has been put forward to remove all on-street parking along South Washington and other parallel routes commonly used during evacuation events. The removal of on-street parking will allow vehicles to move more freely, and the existing lanes that are used for parking could serve as additional lanes during an emergency event.

A city-wide parking study has been suggested to better understand the impact of removing on-street parking spots. This study will address the need for parking after the removal of on-street parking spots and provide alternative parking solutions.

Project Cost Project Status
$280,000 Unfunded.

Project Location
Project Location
City of Sonora | Capital Improvement Plan 29
Existing On-Street Parking
Existing On-Street Parking
Existing On-Street Parking
High
307
Item C.

VII. Equipment & Vehicles
City Parking Study (continued)
(Hazard Mitigation Action 7 and 53)
Project Location
Project Location
City of Sonora | Capital Improvement Plan 30 308
Item C.

VII. Equipment & Vehicles
Project Location
Project Location
Slurry Seal
Slurry Seal
City of Sonora | Capital Improvement Plan 31
Annual Citywide ADA Sidewalk & Curb Ramp Upgrades
Project Location
Project Location
Slurry Seal
Slurry Seal
Project Cost Phase
$45,000 Design/Env/Permitting
Right of Way
$150,000 Construction
$195,000 Total
Project Status
Funding Needed
Project Location
City –Wide Sidewalks
And curb ramps
Sonora
Project Location
Example of ADA
compliant curb ramp
Example of ADA
compliant curb ramp
The Annual Citywide ADA Sidewalk and Curb Ramp Upgrades Project is an initiative aimed at enhancing the City’s compliance with the Americans with Disabilities Act (ADA). This will upgrade sidewalks and curb ramps throughout the City of Sonora to improve accessibility for all residents and visitors. The project will enhance accessibility by making sidewalk and curb ramps more accessible for individuals with disabilities, utilize community outreach initiatives to involve residents in the decision-making process to prioritize areas that require immediate attention and will upgrade facilities to comply with current ADA regulations.

Medium
309
Item C.

VII. Equipment & Vehicles
Mehun & Stewart Street/Shepherd Street Parking Lot
Mehun & Stewart
St./ Shepherd St.

Parking Lot
Stewart Street
Parking Lot, view
from Shepherd Street
Parking Lot, view
from Mehun Street
City of Sonora | Capital Improvement Plan 32
Project Location
Project Cost Phase
$25,000 Design/Env/Permitting
Right of Way
$65,000 Construction
$90,000 Total
Project Status
Design Phase – Funding Needed.

The existing parking lot located North of Mehun Street between Stewart and Shepherd Streets has approximately 9,710 square feet of parking area. The project will include a grind and overlay to rehabilitate the pavement surface. The parking lot will receive new striping to delineate parking stalls and drive aisles and arrow pavement markings to direct traffic through the one-way-direction parking lot. One ADA-compliant parking stall will be included in this project. A public restroom is attached to the parking lot’s West side.

Low Parking Lot Improvements
310
Item C.

Sonora Creek Basin
S Stewart, Theall, and Sheperd Streets (Hazard Mitigation Action 28) City of Sonora | Capital Improvement Plan 33
Project Cost Phase
$75,000 Design/Env/Permitting
Right of Way
Construction
$75,000 Total
Project Status
Planning – Funding Needed
Project Location
Sonora Creek Basin
Location
Project Description
As part of a larger hazard mitigation project aimed at reducing the impacts of flooding in the City of Sonora, which is uniquely situated above two natural water conveyance systems—Woods Creek and Sonora Creek—the Sonora Creek Basin has been proposed as one of the potential solutions. The Farmers Market parking lot, located at the corner of S. Stewart Street and Theall Street, was constructed over the Sonora Creek. Removing the parking lot and restoring the creek will create a detention basin designed to manage water flow through downtown Sonora during significant storm events. The basin will alleviate stress at the convergence point of Sonora Creek and the Sonora Main Drain, which is located further downstream, by temporarily detaining excess water during large storms and gradually releasing it downstream at a reduced volume, the basin will help prevent flooding of homes and businesses.

Additional planning is needed at this time for the Sonora Creek Basin Project.

Basin Example
Basin Mock-up
Low
311
Item C.

North Stewart Street Retaining Wall Replacement
Between Elkin Street and Wall Street
Project Description
The existing retaining wall along North Stewart Street between Elkin Street and Wall Street is starting to fail. The existing wall is approximately 850 feet in length and varies in height from 2 feet to 10 feet with the bulk of the wall being approximately 6 to 7 feet in height. The existing retaining wall is beginning to lose its structural stability and is leaning (up to 14.5% out of plumb in some locations) allowing the upslope fill to move and distress private balcony supports on houses that are located upslope of the wall. The existing retaining wall is in need of replacement within four years.

N Stewart Street
Retaining Wall
Project Location
Stewart Street
Retaining Wall
Stewart Street
Retaining Wall
Stewart Street
Retaining Wall
Stewart Street
Retaining Wall
City of Sonora | Capital Improvement Plan 34
Project Cost Phase
$260,000 Design/Env/Permitting
$10,000 Right of Way
$2,230,000 Construction
$2,500,000 Total
Project Status
Design Phase – Funding Needed.

Low
312
Item C.

VII. Equipment & Vehicles
Hope Lane Storm Drain Improvements
Between E Oakside Drive and E Jackson Street
Project Description
The main storm drain pipeline between E Oakside Drive and E Jackson Street consists of a 15” pipe flowing into a 12” pipe, which in turn flows into an 8” pipe and back into a 15” pipe. The crown elevations of all of these pipes are flush, creating steps in the pipe invert elevations. Over the years, the invert steps have silted over, and blockages in the overall pipeline have occurred. To address this issue, this project would replace all of the pipes along this stretch of roadway with a 15” pipe, approximately 400 feet of new 15” pipe. This project would also construct improvements to the drain inlets at E Oakside Drive, E Jackson Street, and along Hope Lane to alleviate the local street flooding.

Stewart Street
Retaining Wall
City of Sonora | Capital Improvement Plan 35
Project Location
Hope Lane
Storm Drain
Project Location
Project Cost Phase
$65,000 Design/Env/Permitting
Right of Way
$437,498 Construction
$502,498 Total
Project Status
Design Phase – Funding needed.

Low
313
Item C.

VII. Equipment & Vehicles
Snell Street Road Reconstruction (Phase II)
Bonanza Road to N Washington St
Project Description
The Snell Street Road Reconstruction and Sidewalk Improvement Project will address the deteriorating conditions of Snell Street, an important and heavily traveled route leading to Sonora High School. The project will focus on repairing the worn-out pavement caused by heavy usage and making sidewalk improvements along the stretch of Snell Street between Bonanza Road and N Washington Street. By implementing the Snell Street Road Reconstruction Project, safety and accessibility for pedestrians and motorists using Snell Street will be improved.

Project Cost Project Status
$1,200,000 Design Phase- Funding Needed.

Stewart Street
Retaining Wall
City of Sonora | Capital Improvement Plan 36
Snell Street Road
and Sidewalk
Improvements
Snell Street
Project Location
Snell Street Cracking
Snell Street Cracking
and Sidewalk
Future Project
Low
314
Item C.

VII. Equipment & Vehicles
City Parking Garage Repair and Improvements
94 North Washington Street
Project Description
The three-story parking garage was built around 1985 using precast concrete components. Excessive cracking was noticed on the top deck (third floor), which allowed excess water to seep through to the second deck below. Consequently, the City hired Weatherby-Reynolds-Fritson (WRF), a structural engineering and design firm, to assess and make recommendations for maintenance and repairs. WRF suggested repairs including cleaning and patching the damaged, deteriorating, and spalling topping concrete slab using an epoxy resin solution. Additionally, WRF recommended abandoning the twenty-foot on-center north-south expansion joints and using the north-south double-tee joist panel joints for temperature expansion.

Project Cost Project Status
$750,000 Design Phase- Funding Needed.

Stewart Street
Retaining Wall
City of Sonora | Capital Improvement Plan 37
Project Location
City Hall Parking
Garage
Project Location Front Exit of
Parking Garage
Back Entrance of
Parking Garage
Future Project
Low
315
Item C.

VII. Equipment & Vehicles
Farmers Market Sidewalk Repair Project
Stewart Street and intersection with Theall Street
Project Description
The sidewalk on the eastern side of Stewart Street, north of the intersection with Theall Street, is damaged and poses a tripping hazard to pedestrians. It requires repairs. Specifically, approximately 55 feet of sidewalk slabs between Theall Street and the main driveway to the parking lot need to be replaced. In addition, the concrete entrance apron to the main driveway needs replacement, and about 84 feet of rolled concrete curb and sidewalk north of the main driveway entrance also need to be replaced.

Project Location
Project Location
City of Sonora | Capital Improvement Plan 38
Project Location
Large Crack Sidewalk Crack
Driveway Patching and
Cracking
Sidewalk Patching
Project Cost Phase
$165,000 Design/Env/Permitting
Right of Way
$575,000 Construction
$740,000 Total
Project Status
Implementation -LTF
Future Project
Medium
316
Item C.

VII. Equipment & Vehicles
Barretta Street Upper Retaining Wall Replacement
Eastside of Barretta Street
Project Description
The retaining wall on the east side of Baretta Street, by the Sonora Dome Building, is leaning because of pressure from the nearby large trees' root systems. The lower retaining wall is still structurally sound. The trees must be removed, and the upper retaining wall needs to be replaced.

Project Location
Project Location
City of Sonora | Capital Improvement Plan 39
Project Location
E Church Lane
Retaining Wall
Cracking Retaining Wall
Cracking Retaining Wall
Project Cost Phase
$85,000 Design/Env/Permitting
$15,000 Right of Way
$360,000 Construction
$460,920 Total
Project Status
Planning Phase – Funding Needed
Future Project
Low
317
Item C.

VII. Equipment & Vehicles
Barretta Street/Church Street Intersection Improvements Study The intersection of Barretta Street and Church Street
Project Description
The intersection of Barretta Street and Church Street has steep grades, which creates safety concerns due to the limited visibility of oncoming traffic. Currently, there is only one stop sign on the north leg of Barretta Street. An intersection study is necessary to identify and address the existing safety issues at this intersection.

Project Cost Project Status
$25,000 (Planning) Planning Phase- Funding Needed
Project Location
Project Location
City of Sonora | Capital Improvement Plan 40
Project Location
Church Street
Looking down Church Street from Barretta Street
Barretta Street
Slope at
Intersection
Future Project
Low
318
Item C.

VII. Equipment & Vehicles
Hospital Road Reconstruction
Between Sierra RR and Pine Street
Project Description
Hospital Road between Washington Street and Mono Way is in an advanced state of degradation with large areas of full road structural section failure. The condition of this portion of the road has the potential to cause damage to vehicles traveling through this area. Sierra Northern Railroad is scheduled to replace the at-grade crossing on Hospital Road in the summer of 2024 and repair the damage caused by the recent train derailment along Hospital Road that occurred in late January of 2024. It would be in the best interest of the City of Sonora to join forces with Sierra Northern Railroad this summer and reconstruct Hospital Road to the limits described and provide a complete project.

Project Location
Hospital Road
Hospital Road
Hospital Road
Reconstruction
Hospital Road
City of Sonora | Capital Improvement Plan 41
Project Cost Phase
$73,946 Design/Env/Permitting
Right of Way
$456,113 Construction
$530,059 Total
Project Status
Design Phase – Funding Needed.

Project Completed
319
Item C.

City Road Maintenance Programs
Project Location
Project Location
City of Sonora | Capital Improvement Plan 42
Local Hazard Mitigation Plan and Actions
Local Hazard Mitigation Action
In early 2024, the City of Sonora adopted a Local Hazard Mitigation Plan (LHMP) which was developed with the intention of providing the City with clear direction for hazard mitigation action planning. The LHMP identifies natural and human-caused hazards that threaten City infrastructure operations, and people. The LHMP also provides resources, information, and strategies to reduce the risk.

Hazard Mitigation plays an important role in reducing the impacts of disasters by identifying effective and feasible actions to reduce the risks posed by potential hazards before they occur.

Hazard Mitigation Actions
The LHMP Planning Team worked together to identify mitigation actions and establish the responsible department, priority level and timeline. Table 5-2 from the LHMP identifies the mitigation action, hazard(s) addressed, agency and/or department responsible for implementation, and priority. The timeline for implementation is defined as follows:
• Ongoing: currently in process; or 1-2 years and ongoing thereafter; • Short-Term: 1 to 2 year;
• Medium Term: 3 to 4 years; and
• Long-Term: 5+ years.

City of Sonora, Local Hazard Mitigation Plan Link
The City of Sonora Local Hazard Mitigation Plan,
Public Review Draft can be accessed following the
link below:
https://sonoraca.com/wpcontent/uploads/2024/02/Sonora-LHMP_PublicReview-Draft.pdf The mitigation actions considered for the City were ultimately included in the LHMP and Table 5-2, Hazard Mitigation Actions. There were no mitigation actions considered but ultimately excluded from the LHMP. Table 5-2 from the LHMP has been included on the following pages. 320
Item C.

Mitigation Actions 5-6 February 2024

LOCAL HAZARD MITIGATION PLAN

CITY OF SONORA, CALIFORNIA
Table 5-2
Hazard Mitigation Actions
# Mitigation Action Hazard(s) Assessed Responsible Department Funding Sources Priority Timeline 1 Evaluate pricing plans for satellite internet providers (such as Starlink, HughesNet, or Viaset) as a back-up communication method during emergency scenarios, where power or cable internet service is unavailable for extended periods of time. Seek grant funding and community partners (such as the local school districts) for costsharing purposes.

All Hazards
Internal: Public Works Department, Police
Department, Fire Department.

External: Sonora Elementary School District,
Sonora Union High School District, Tuolumne
County OES.

FEMA: Emergency Management Performance Grant, Emergency Operations Center Grant Program [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area] Medium Long-Term
2 Promote opportunities to volunteer and partner with the American Red Cross – Gold Country Region through existing City communication channels, such as social media, City newsletters and public hearings. Promote Red Cross programming efforts such as Red Cross Month. Connect local community groups with Red Cross programming and resources.

All Hazards
Internal: Administration Department,
Community Development Department.

External: American Red Cross.

Staff time, City General fund. Medium Ongoing
3 Encourage residents and community leaders to participate in Red Cross training programs, including basic shelter training and shelter supervisor training. Partner with local and County Community Emergency Response Teams (CERT) and Search and Rescue Teams to participate in Red Cross training programs, such as first aid and CPR.

All Hazards
Internal: Community Development
Department, Administration Department.

External: American Red Cross.

Staff time, City General fund. Medium Ongoing
4 Establish a Social Services Impact Fee, development fees to fund increased demands on police and fire department services, and help public safety agencies maintain adequate personnel and response times during emergency incidents.

All Hazards
Internal: Administration, Community
Development, Sonora Fire Department,
Sonora Police Department. Staff time, City General fund. Medium Medium-Term 5 Seek grant funding for a City-wide evacuation study, to evaluate the local roadway system capacity and limitations during a hazard incident. Identify roadways that do not meet current code width and turning-radius standards, and neighborhoods with limited opportunities for ingress/egress. Identify areas where on-street parking could be reduced or limited to allow for improved emergency access. Use the planning process to identify recommended transportation improvements, implementation, and phasing.

All Hazards
Internal: Community Development
Department, Public Works Department,
Administration Department, Police
Department, Fire Department.

CalFire: Wildfire Prevention Grants Program.

Medium Medium-Term
6 Integrate City-wide evacuation considerations and best practices into the City Emergency Operations Plan Update.

Identify areas where traffic lanes can accommodate one way egress out of the planning area, or roadway shoulders could be utilized as emergency evacuation lanes. Include considerations for evacuations during business hours or holiday weekends, when City population can peak at 25,000 individuals.

All Hazards
Internal: Community Development
Department, Public Works Department,
Administration Department, Police
Department, Fire Department.

Staff time, City General fund. High Short-Term
7 Identify key locations to construct off-street parking garages to reduce on-street parking and improve emergency ingress/egress. Focus priority within downtown Sonora and older neighborhoods where residential units do not have garage or off-street parking space.

All Hazards
Internal: Public Works Department,
Community Development Department, Sonora
Fire Department, Sonora Police Department.

For Site Identification/Feasibility - Staff time, City General fund.

For Off-Street Parking Construction -
FEMA: Building Resilient Infrastructure and Communities (BRIC); Hazard Mitigation Grant Program (HMGP).

High Long-Term
8 Seek grant funding to purchase radio communications systems for use in emergency situations where other forms of communication are not available. Establish internal communication protocols for use of the radio communication systems and identify key points of contact within City Departments. Partner with external agencies such as local school districts and Adventist Health to expand the radio communications network in case of an emergency.

All Hazards
Internal: Fire Department, Police Department,
Administration Department.

External: Adventist Health, Sonora
Elementary School District, Sonora Union High
School District.

FEMA: Emergency Management Performance Grant, Emergency Operations Center Grant Program. [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area] Medium Long-Term
9 Seek grant funding to purchase a mobile command unit or trailer, for public safety agencies to stage emergency operations and dispatch in close proximity to the emergency incident. Include communication technology/radio dispatch, workstations, and storage compartments. Consider partnerships with external public safety agencies for cost sharing and maintenance.

All Hazards
Internal: Sonora Fire Department, Sonora
Police Department, Administration
Department.

External: Tuolumne County Sheriff’s Office,
Tuolumen County Fire Department, Cal FIRE –
TCU.

FEMA: Emergency Management Performance Grant, Emergency Operations Center Grant Program. [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area] Low Long-Term
10 Purchase a mobile cell site on a rapid-deployment unit for use during Power Safety Shut Offs (PSPS). All Hazards Internal: Sonora Fire Department, Sonora
Police Department, Administration
Department.

FEMA: Emergency Management Performance Grant, Emergency Operations Center Grant Program. [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area] Low Long-Term
11 Purchase equipment for the City Emergency Operations Center in accordance with FEMA’s Authorized Equipment List. High priority equipment includes: computers, phones, portable dispatch modules, radios, personal protective equipment, office supplies, and tools.

All Hazards
Internal: Sonora Fire Department, Sonora
Police Department, Administration
Department.

Mitigation Actions 5-7 February 2024

LOCAL HAZARD MITIGATION PLAN

CITY OF SONORA, CALIFORNIA
Table 5-2 (continued)
Hazard Mitigation Actions
# Mitigation Action Hazard(s) Assessed Responsible Department Funding Sources Priority Timeline 12 Build a new or renovated Police Station and Emergency Dispatch, that meets both the department’s requirements and community safety needs. Ensure new or renovated construction incorporates current building code requirements, security concerns, and updated technology that would ensure the Police Station would withstand natural disasters.

Identify operational and functional deficiencies with the current Police Station (Critical Facility #3) to inform key upgrade components in the new or renovated Police Station.

All Hazards
Internal: Sonora Police Department,
Administration Department, Public Works
Department.

FEMA: Emergency Management Performance Grant, Emergency Operations Center Grant Program. [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area] Medium Long-Term
13 Participate in regular safety and public awareness campaigns regarding natural and human-caused hazards, and partner with local stakeholders to distribute awareness materials. Include best practices and awareness for emergency evacuations and shelter-in-place orders. Include considerations for “hard to reach groups”, such as senior citzens, disabled persons, or low income households, who may not consume traditional media or outreach approaches.

All Hazards
Internal: Sonora Fire Department, Sonora
Police Department, Administration
Department.

Staff time, City General fund. Medium Ongoing
14 Partner with the Red Cross to identify additional shelter locations within the City suitable for use during a variety of natural or human-caused hazard scenarios. Continue to ssist the Red Cross with proactively staging required shelter equipment and resources.

All Hazards
Internal: Sonora Fire Department, Sonora
Police Department.

External: American Red Cross.

Staff time, City General fund. Medium Ongoing
15 Promote communication/programming efforts from the Area 12 Agency on Aging organization related to natural hazard preparedness and emergency evacuation for senior citizens. All Hazards Internal: Community Development,
Administration Department.

External: Area 12 Agency
Staff time, City General fund. Medium Ongoing
16 Advocate for PG&E to continue undergrounding powerlines within the planning area, along with supporting enhanced powerline safety settings and other grid strengthening projects to reduce Public Safety Power Shutoff (PSPS) incidents.

All Hazards
Internal: Public Works Department,
Community Development Department.

External: PG&E
Staff time, City General fund. Medium Ongoing
17 Use Mobile LiDAR to create a pavement management database, sign inventory and other asset management uses. All Hazards Internal: Public Works Department, Administration Department.

USDA: Rural Economic Development Loan & Grant Program
FEMA: Building Resilient Infrastructure and Communities (BRIC); Hazard Mitigation Grant Program (HMGP).

Low Long-Term
18 Establish incentive pay structure for police and fire department staff to participate in specialized training, such as the Public Information Officer Program, Standardized Emergency Management System (Disaster Response), or similar. All Hazards Internal: Fire Department, Police Department, Administration Department. Staff time, City General fund. Medium Ongoing 19 Support Tuolumne Utilities District (TUD) in ongoing efforts to acquire assets from PG&E, and maintenance/ improvements on the local water flume system. All Hazards Internal: Public Works Department.

External: Tuolumne Utilities District, PG&E
Staff time, City General fund. Medium Ongoing
20 Continue conducting mobile outreach to homeless or transient individuals in the planning area. Use outreach efforts to connect individuals with shelters and social services offered by the City and Tuolumne County. All Hazards Internal: Sonora Police Department.

External: Tuolumne County Department of
Social Services.

California Business, Consumer Services and Housing Agency:

Encampment Resolution Funding (ERF) Program, Homeless Housing, Assistance, and Prevention (HHAP) Grant Program
California Department of Housing and Community Development (HCD):

Emergency Solutions Grants Program (ESG)
High Ongoing
21 Establish an online database for code enforcement, violation, and inspection procedures. All Hazards Internal: Community Development, Public Works Department. Staff time, City General fund. Medium Short-Term 22 Seek grant funding to implement the Main Drain Improvement Project, as identified in the Main Drain Field Inspection and Condition Assessment Technical Memorandum. Main Drain improvements are anticipated to enhance stormwater flows and reduce flooding in Downtown Sonora but may convey stormwater flows beyond system capacity downstream in Sonora Creek. In addition to Main Drain Improvements, also identify and fund solutions to mitigate flooding at the Main Drain outlet structure on the 100 block of W Stockton Street (SR 49) and other downstream facilities.

Multiple Hazards
(Flood; Severe Weather
[Ice/Hail/Snowstorm])
Internal: Finance Department, Public Works
Department.

FEMA: Building Resilient Infrastructure and Communities (BRIC); Hazard Mitigation Grant Program (HMGP).

High Priority Medium-Term
23 Continue to enforce City Ordinance Number 889 added to the City Municipal Code Chapter 9.61, prohibiting camping, occupying camp facilities, or using camp paraphernalia within 25-feet of critical infrastructure or areas designated as a Fire Hazard Severity Zone. The purpose of this ordinance is to mitigate the threat of wildfire and damage to critical infrastructure.

Multiple Hazards
(Hazardous Materials;
Wildfire)
Internal: Sonora Fire Department, Sonora
Police Department. Staff time, City General fund. Medium Ongoing 24 Continue to enforce City Ordinance Number 888 added to the City Municipal code Chapter 9.62, alleviating hazardous conditions of encampments by authorizing the Public Works Department or other authorized agent to conduct temporary clean and clear operations and permanent encampment closures as necessary to protect the public welfare, health and safety. The purpose of this ordinance is to mitigate the threat of wildfire and damage to critical infrastructure.

Multiple Hazards
(Hazardous Materials;
Wildfire)
Internal: Public Works Department. Staff time, City General fund. Medium Ongoing 25 Seek grant funding to purchase permanent and emergency generators in coordination with community stakeholders.

At a minimum, coordinate to purchase: (1) two generators in partnership with Sonora High School, to allow for extended shelter in place during power outages and (2) back-up power solutions and battery energy storage system (BESS) in partnership with Adventist Health, to maintain standard of health care during power outages.

Multiple Hazards
(Severe Weather
[Extreme Heat,
Windstorms, Power
Outage]; Wildfire)
Internal: Public Works Department,
Administration Department.

External: Sonora High School, Adventist
Health.

FEMA: Building Resilient Infrastructure and Communities (BRIC); Hazard Mitigation Grant Program (HMGP).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

High Medium-Term
322
Item C.

Mitigation Actions 5-8 February 2024

LOCAL HAZARD MITIGATION PLAN

CITY OF SONORA, CALIFORNIA
Table 5-2 (continued)
Hazard Mitigation Actions
# Mitigation Action Hazard(s) Assessed Responsible Department Funding Sources Priority Timeline 26 Support long-term microgrid projects strategically located at critical facilities to avoid extended power outages during Public Safety Power Shutoff (PSPS) incidents. Co-locate and cost-share microgrid projects between multiple critical facilities where feasible, such as Adventist Health (Critical Facility #30 and 31) and Sonora Elementary School (Critical Facility #26).

Multiple Hazards
(Severe Weather
[Extreme Heat,
Windstorms, Power
Outage]; Wildfire)
Internal: Public Works Department,
Administration Department.

External: Adventist Health, Sonora
Elementary School District, Sonora Union High
School District.

FEMA: Building Resilient Infrastructure and Communities (BRIC); Hazard Mitigation Grant Program (HMGP).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

Medium Long-Term
27 Partner with Sonora High School and conduct a feasibility study with a traffic engineer to re-align ingress/egress, allowing adequate flow of traffic during emergency scenarios. Consider locating a bus turnout along West School Street to allow for two-way traffic during peak pick-up/drop-off times. Consider alternative striping and flow of traffic options for the surface parking lot at the intersection of West School Street/Snell Street.

Multiple Hazards
(Human-Caused
Hazards [Active
Shooter/Mass
Casualty]; Wildfire)
Internal: Public Works Department.

External: Sonora Union High School District.

Staff time, City General fund. Medium Medium-Term
28 Identify opportunities to expand capacity of Woods Creek such as riprap, dredging, or vegetation clearance programs to avoid overtopping or flooding at critical facilities. Coordinate stormwater capacity efforts with Main Drain Improvements.

Multiple Hazards
(Flood; Severe Weather
[Ice/Hail/Snowstorm])
Internal: Public Works Department.

FEMA: Hazard Mitigation Grant Program (HMGP); Flood Mitigation Assistance; Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

DWR: Floodplain Management, Protection, and Risk Awareness Grant Program
High Long-Term
29 Promote the PG&E Report It app as a means to report hazardous trees or vegetation conditions, or other nonemergency concerns related to PG&E infrastructure.

Multiple Hazards
(Severe Weather
[Extreme Heat,
Windstorms, Power
Outage]; Wildfire)
Internal: Sonora Fire Department,
Administration Department.

External: PG&E.

Staff time, City General fund. Medium Ongoing
30 Promote and publicize local trash clean ups hosted by community groups such as 1 Pile at a Time and other volunteer organizations.

Multiple Hazards
(Hazardous Materials;
Wildfire)
Internal: Community Development
Department, Administration Department.

External: 1 Pile at a Time and other
community-based volunteer organizations.

Staff time, City General fund Low Ongoing
31 Support Tuolumne Utilities District (TUD) public outreach efforts regarding drought and water conservation. Develop communication methods targeted to underserved communities or vulnerable populations, who may be uniquely impacted by water surcharges or other drought-related fee increases.

Drought
Internal: Community Development
Department, Administration Department.

External: Tuolumne Utilities District.

Staff time, City General fund. Medium Ongoing
32 Proactively monitor drought conditions and water conservation warnings issued by State agencies or Tuolumne Utilities District (TUD). Drought
Internal: Community Development
Department, Administration Department.

External: Tuolumne Utilities District
Staff time, City General fund. Medium Ongoing
33 Improve the bridge at Southgate Drive over Sonora Creek (Critical Facility #10), to remain passable during major flood events. If bridge improvements are determined to be infeasible, then work to establish a secondary access point to allow for ingress/egress to the Sonora WTP and residential community off of Southgate Drive during heavy rains.

Options could include another access point between Southgate Drive and West Stockton Street (SR-49), or obtaining an easement to connect Gerrymander Avenue with West Sunset Street.

Flood
Internal: Public Works Department.

External: Caltrans
FEMA: Hazard Mitigation Grant Program (HMGP); Flood Mitigation Assistance; Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

Medium Long-Term
34 Integrate key security measures at Sonora High School, including: electronic key card access system for school buildings and classrooms, strategic fencing around the campus, security lighting, alert/communication systems, and camera systems with remote access for police tie-in. Proactively stage emergency supplies in each classroom, including go buckets with ready to eat foods and pop-up restrooms for prolonged shelter in place scenarios.

Replenish/replace emergency supplies as required.

Human-Caused
Hazards (Active
Shooter/Mass Casualty)
Internal: Sonora Police Department.

External: Sonora Union High School District.

FEMA: Hazard Mitigation Grant Program (HMGP); Flood Mitigation Assistance; Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

Medium Ongoing
35 Host an inter-agency active shooter training, utilizing Adventist Health facilities as a training exercise location. Partner with external public safety agencies to ensure adequate fire and police coverage within the planning area during the active shooter training. Seek grants to support annual training and resourcing.

Human-Caused
Hazards (Active
Shooter/Terrorism/Mass
Casualty)
Internal: All Sonora City Departments
External: Adventist Health
FEMA: Emergency Management Performance Grant [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area]
Medium Ongoing
36 Enhance the City server and Virtual Private Network (VPN) capabilities to promote cybersecurity. Establish one computer network for all City Departments (including Police and Fire Departments) to maximize file sharing and communication capabilities, while reducing redundancy.

Human-Caused
Hazards (Cyberattacks) Internal: Administration Department.

FEMA: State and Local Cybersecurity Grant Program [City may be required to submit grant as a subapplicant under the Tuolumne County Operational Area]
Low Ongoing
37 Coordinate with the Sonora Police and Fire Departments to enhance communication and intelligence for political/social instances that would result in civil disturbance or unrest.

Human-Caused
Hazards (Civil
Disturbance)
Internal: Police Department, Fire Department,
Administration Department. Staff time, City General fund. Medium Ongoing 38 Continue to coordinate with Tuolumne County regarding aircraft and flight safety regulations implemented at Columbia Airport. Continue to promote the City of Sonora as a Noise Sensitive Area, and advocate aircraft traveling to Columbia Airport to avoid low flying over people/property or creating excessive noise.

Human-Caused
Hazards (Aircraft
Accident)
Internal: Administration Department.

External: Tuolumne County Department of
Public Works/Airport Management Staff
Staff time, City General fund. Low Ongoing
323
Item C.

Mitigation Actions 5-9 February 2024

LOCAL HAZARD MITIGATION PLAN

CITY OF SONORA, CALIFORNIA
Table 5-2 (continued)
Hazard Mitigation Actions
# Mitigation Action Hazard(s) Assessed Responsible Department Funding Sources Priority Timeline 39 Support Sonora High School in mitigating Dunlavy Stadium landslide concerns by installing a French Drain to direct surface water and groundwater flows away from structures and building foundations. Landslide Internal: Administration Department.

External: Sonora Union High School District.

FEMA: Hazard Mitigation Grant Program (HMGP); Flood Mitigation Assistance; Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

DWR: Floodplain Management, Protection, and Risk Awareness Grant Program
Medium Long-Term
40 Consider using ground penetrating radar to map historic underground tunnels/mines for use in evaluating sinkhole risk/vulnerability. Integrate digital as-built conditions with historic data and mining maps. Landslide/Sinkholes Internal: Public Works Department FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC).

Low Long-Term
41 Continue to coordinate with Tuolumne County Public Health Department and follow the most recent guidance to address pandemics, including the recent COVID-19 pandemic. Pandemic Internal: Administration Department.

External: Tuolumne
County Public Health Department
Staff time, City General fund. Low Ongoing
42 Support Sonora Elementary School in seeking grant funding to conduct seismic retrofits at historic dome structure.

Seismic Hazards
(Fault Rupture,
Groundshaking)
Internal: Administration Department.

External: Sonora Elementary School District
FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

Low Long-Term
43 Identify historic structures in need of seismic retrofit and prioritize implementation as funding becomes available.

Seismic Hazards
(Fault Rupture,
Groundshaking)
Internal: Public Works Department Staff time, City general fund. Low Ongoing 44 Purchase an Air Conditioning Unit and install HVAC systems at the Sonora High School gym annex, for use as a community cooling center during extreme heat events.

Severe Weather
(Extreme Heat)
Internal: Finance Department, Public Works
Department
External: Sonora High School
FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

OPR: Adaptation Planning Grant Program; Regional Resilience Planning and Implementation Grant Program
Medium Medium-Term
45 Continue to distribute severe weather alerts, warnings, and advisories from the National Weather Service (NWS).

Ensure community members are aware of severe weather risks and have adequate notice to prepare.

Severe Weather
(Ice/Hail/Snowstorm,
Thunder/Lightening,
Tornado)
Internal: Sonora Police Department, Sonora
Fire Department, Administration Department. Staff time, City general fund. High Ongoing 46 Extend the life of backup battery power on City traffic signals. Identify streetlights where backup battery power would be most beneficial to facilitate safe ingress/egress in the community.

Severe Weather
(Extreme Heat,
Windstorm, Power
Outage)
Internal: Public Works Department.

FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC).

Cal OES: PrepareCA Match; PrepareCA Jump Start.

USDA: The Rural Energy Pilot Program (REPP)
Medium Long-Term
47 Partner with PG&E to promote the Generator and Battery Rebate program, to incentivize residents and businesses to purchase back-up generators for use during Public Safety Power Shutoff (PSPS) events.

Severe Weather
(Extreme Heat,
Windstorm, Power
Outage)
Internal: Public Works Department.

External: PG&E.

FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC)
Cal OES: PrepareCA Match; PrepareCA Jump Start.

Medium Ongoing
48 Monitor the National Volcano Early Warning System and Eruption Forecasts for the Long Valley Caldera/Mono-Inyo Volcano Chain. If Volcano Eruption Warning or Watch conditions are issued, distribute relevant safety messaging from USGS and regional public safety partners.

Volcano Internal: Sonora Fire Department. Staff time, City General fund. Low Ongoing 49 Work with the City Fire Department, Tuolumne County Fire Department, and Cal FIRE to evaluate advancements in wildfire fighting, detection, and suppression technology. Where appropriate, partner to fund or purchase technology identified to have benefits all across multiple public safety agency jurisdictions.

Wildfire
Internal: Sonora Fire Department.

External: Tuolumne County Fire Department,
Cal FIRE.

FEMA: Hazard Mitigation Grant Program (HMGP); Building Resilient Infrastructure and Communities (BRIC)
Cal OES: PrepareCA Match; PrepareCA Jump Start.

Cal FIRE: Wildfire Prevention Grants Program
High Medium-Term
50 Work with Caltrans to establish sufficient defensible space and vegetation management programs along major evacuation corridors, including State Route 49 (SR 49) and State Route 108 (SR 108). Seek grant funding to complete roadside clearing within the City right-of-way.

Sonora City CouncilJune 15, 2026

Sonora City Council
June 15, 2026