Cities Index.
Agenda packet

South Lake Tahoe City Council
August 22, 2023

Document
Agenda packet
Meeting
August 22, 2023
Body
South Lake Tahoe City Council
Pages
82
Original file
21.3 MB
Text extracted from the city's file for reading and search. Open the original on d3n9y02raazwpg.cloudfront.net. That file is the official record.

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0.00 (445,734.06)

0.00 0.00

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(119,131.21)

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(201.29)

0.00 (23,661.32)

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58,789.55

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(144,053.76)

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0.00 (10,957.80)

0.00 (96.85)

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0.00 0.00
RRF Refi: Less Prin Pymts, Add SB-1383 Truck & Totes Financed (10,340,099.34) (12,881,665.82)

0.00 0.00

0.00 (1,776,817.00)

0.00 0.00

0.00 0.00

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(6,578.89)

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ABC
26501000 OFFICER LOANS
26501099 Officers loans payable Notes payable to officers/stockholders 26502000 OFFICER LOANS
26503000 OFFICER LOANS
26601000 FUNDS ADVANCED BY STR TO REC
26602000 Funds advanced by STR
26603000 Funds advanced by STR
28001000 Deferred income Deferred income
28001099 Deferred income Deferred income
28002000 Deferred income Deferred income
28003000 Deferred income Deferred income
28003010 DEFERRED INCOME-SDS-COLLECTION
29001000 Deferred income taxes payable DEFERRED STATE INCOME TAX 29001099 Deferred income taxes payable DEFERRED STATE INCOME TAX 29002000 DEFERRED INCOME TAXES DEFERRED STATE INCOME TAX 30001000 Common stock shares; 180 shares issued and outstanding 30001099 Common stock shares; 180 shares issued and outstanding 30002000 COMMON STOCK
30003000 COMMON STOCK
30101000 TREASURY STOCK
31001000 Paid in surplus Additional paid-in capital
31001099 Paid in surplus Additional paid-in capital
31003000 Paid in surplus-SDS-G&A
32001000 Retained Earnings RETAINED EARNINGS, BEGINNING OF PERIOD 32001001 Retained Earnings - Prior period adjustment RETAINED EARNINGS, BEGINNING OF PERIOD 32001099 Retained Earnings RETAINED EARNINGS, BEGINNING OF PERIOD 32002000 Retained Earnings RETAINED EARNINGS, BEGINNING OF PERIOD 32003000 Retained Earnings RETAINED EARNINGS, BEGINNING OF PERIOD 33001000 Dividends payable DISTRIBUTIONS
33001099 Dividends payable DISTRIBUTIONS
33002000 DIVIDENDS DISTRIBUTIONS
33003000 DIVIDENDS DISTRIBUTIONS
40011010 Residential-STR-Transfer CA - City residential 40011011 Residential-STR-Transfer CA - transfer fees
40011020 Residential-STR-Transfer CA - City residential 40011099 Residential-STR-Transfer CA - City residential 40011100 Residential-City-G & A CA - City residential
40011110 Residential-STR-Transfer CA - City residential 40011111 Residential-STR-Transfer CA - City residential 40011112 Residential-STR-Transfer CA - City residential 40011199 Residential-STR-Transfer CA - City residential 40011120 Residential-City-Transfer
40011180 Residential-City-RRF
40011210 Residential-STR-Transfer CA - El Dorado residential - Area A 40011280 Residential-County-RRF
40011310 Residential-STR-Transfer NV - residential
40011380 Residential-Neveda-RRF
40011510 Residential-STR-Transfer CA - El Dorado residential - Area B 40012010 RESIDENTIAL - ARDS - COLLECTION
40012210 Residential
40013010 RESIDENTIAL - SDS - COLLECTION
40013200 Residential-El Dorado - CA-G&A
40013210 Residential
40013250 Residential-El Dorado - CA-Recycle
40021150 Commercial-City CA - City commercial
40021110 Commercial-City CA - City commercial
40021113 Commercial-City
40021120 Commercial-City-Transfer
40021180 Commercial-City-RRF
40021210 Commercial-City CA - El Dorado commercial - Area A 40021280 Commercial-County-RRF
40021310 Commercial-City NV - commercial
40021380 Commercial-Neveda-RRF
40021410 Commercial
40021510 Commercial-City CA - El Dorado commercial - Area B 40022010 COMMERCIAL - ARDS - COLLECTION
40022210 Commercial
40023010 COMMERCIAL - SDS - COLLECTION
40023210 Commercial
40051020 Transfer station CA - transfer fees
40051110 Transfer station CA - transfer fees
40051120 Transfer station CA - transfer fees
40051160 Trnsfr Station-City-Dunlap
40051180 Trnsfr Station-City-RRF
40052210 TRANSFER STATION
40053210 TRANSFER STATION
40071110 HAZARDOUS MATERIALS
40071210 HAZARDOUS MATERIALS
40071310 HAZARDOUS MATERIALS
40071410 HAZARDOUS MATERIALS
40091099 Recycle collection Recycling sales
40091110 Recycle collection Recycling sales - City/Douglas 40091210 Recycle collection Recycling sales - El Dorado 40091310 Recycle collection Recycling sales - City/Douglas 40091510 Recycle collection Recycling sales - El Dorado 40092210 Recycle Collection-El Dorado
40093210 Recycle. Coll.-El Dorado - CA-Collection
40101010 NEVADA MISCELLANEOUS
40101011 Rev- Container Rent CA - miscellaneous
40101110 Rev- Container Rent CA - miscellaneous
40101210 Rev- Container Rent CA - miscellaneous
40103210 Container. Rent-SDS-Collection
40103250 Container. Rent-El Dorado - CA-Recycle
40111310 CONTAINER SALES-NEVEDA-COLLECTIOIN
40202210 Drop box rental-El Dorado - CA-Collecti
40211100 Drop box sales-City
41001110 CA - SALVAGE SALES
41001210 SALVAGE SALES
41001310 SALVAGE SALES
41001410 SALVAGE SALES
YZ AA

0.00 0.00

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(857,199.80)

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(52,400.00)

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(18,000.00)

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0.00 0.00
(407,000.00)

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0.00 (14,074,512.43)

0.00 0.00

0.00 750,000.00

0.00 0.00
564.00
117.86

0.00 4.70

0.00 (5,866,413.10)

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(587,453.61)

0.00 0.00
(3,182,818.34)

0.00 (774,397.00)

0.00 (57,453.66)

0.00 0.00

0.00 0.00

0.00 0.00
363.55
(6,098,459.57)

0.00 0.00

0.00 (351,987.07)

0.00 (2,879,328.57)

0.00 0.00
(322,384.56)

0.00 0.00

0.00 0.00

0.00 46,406.74
(2,387,317.39)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (478,061.96)
(2,075.75)
(88,019.89)
(10,178.16)

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ABC
41002210 SALVAGE SALES
41003210 SALVAGE SALES
42001040 MRF REVENUES Material recovery facility
42501040 MRF Rev. Aluminum Material recovery facility
42501050 MRF Rev. Aluminum Material recovery facility
42511040 MRF Rev. Glass Material recovery facility
42521040 MRF Rev. Plastic Material recovery facility
42521050 MRF Rev. Plastic Material recovery facility
42531040 MRF Rev. Cardboard Material recovery facility
42531050 MRF Rev. Cardboard Material recovery facility
42541000 MRF Rev. Newspr-STR-G & A Material recovery facility 42541040 MRF Rev. Newspaper Material recovery facility
42551040 MRF REVENUE - BI-METAL Material recovery facility 42561040 MRF Rev. Steel Material recovery facility
42581040 MRF REVENUE - TIN Material recovery facility
42601040 MRF Rev. Wood & Chipper Material recovery facility 42601050 RRF Sales-STR-Recycle
42601080 RRF Sales CA - resource recovery fees
42611040 MRF REVENUE - NON-FERROUS Material recovery facility 42621040 MRF REVENUE - PAPER Material recovery facility 42631040 MRF Rev. Misc Material recovery facility
42631050 MRF Rev. Misc Material recovery facility
42631080 MRF Rev. Misc Material recovery facility
42631099 MRF Rev. Misc Material recovery facility
43001000 Recycle revenue-STR-G & A
43001050 RECYCLE REVENUES
43003000 RECYCLE REVENUE-SDS-G&A
43003050 RECYCLE REVENUE - NON-FERROUS
43003210 Recycle revenue-El Dorado - CA-Collectio
43003250 Recycle revenues
43501050 Recy. Rev. Aluminum Recycling sales
43511040 Recy. Rev.Glass-STR-MRF Recycling sales
43511050 Recy. Rev.Glass Recycling sales
43511080 Recy. Rev.Glass-STR-RRF Recycling sales
43521050 Recy.Rev.Plastic Recycling sales
43531040 Recy.Rev.Crdbd-STR-MRF Recycling sales
43531050 Recy.Rev.Cardboard Recycling sales
43541040 Recy Rev. Paper Recycling sales
43541050 Recy Rev. Paper Recycling sales
43551050 RECYCLE REVENUE - BI-METAL Recycling sales
43561050 Recy.Rev.Steel Recycling sales
43581050 RECYCLE REVENUE - TIN Recycling sales
43601040 Recy.Rev. Wood Recycling sales
43601050 RECYCLE REVENUE - WOOD Recycling sales
43601080 Recy.Rev. Wood-STR-RRF Recycling sales
43611050 Recy.Rev.Miscellaneous Recycling sales
43631050 Recy.Rev.Misc Recycling sales
44001000 Contract labor-STR-G & A
47001065 PROPERTY RENTAL-STR-2121 ELOISE
47001092 Property rental CA - rent income
47001099 Property rental CA - rent income
47001110 PROPERTY RENTAL-CITY-COLLECTIOIN CA - rent income 47001160 Property rental-City-Dunlap CA - rent income
47001161 Property rental-City-Ruth CA - rent income
47001162 Property rental-City-2085 Eloise CA - rent income 47001163 Property rental-City-2133 Eloise CA - rent income 47001165 Property rental-City-2121 Eloise CA - rent income 47001192 Property rental CA - rent income
47001260 PROPERTY RENTALS - DUNLAP CA - rent income
47001265 Property rental-County-2121 Eloise CA - rent income 48001014 Rev- Federal/State Forestry, federal and state contracts 48001410 Rev- Federal/State Forestry, federal and state contracts 48001500 Forest contract-American River-G & A Forestry, federal and state contracts 48001510 Rev- Federal/State Forestry, federal and state contracts 48002010 FOREST CONTRACT - ARDS - COLLECTION Forestry, federal and state contracts 48002210 Federal & state services Forestry, federal and state contracts 48003010 FOREST CONTRACT - SDS - COLLECTION Forestry, federal and state contracts 48003210 Federal & state services Forestry, federal and state contracts 49001000 Miscellaneous-STR-G & A Other income/(expense), net 49001010 Miscellaneous Other income/(expense), net
49001099 Miscellaneous Other income/(expense), net
49001100 MISCELLANEOUS INCOME Other income/(expense), net 49001110 MISCELLANEOUS INCOME Other income/(expense), net 49001299 Miscellaneous Other income/(expense), net
49002000 MISCELLANEOUS - ARDS - G&A Other income/(expense), net 49002010 MISCELLANEOUS - ARDS - COLLECTION Other income/(expense), net 49002200 MISCELLANEOUS INCOME Other income/(expense), net 49002210 MISCELLANEOUS-ARDS-COLLECTIONOther income/(expense), net 49003010 MISCELLANEOUS INC0ME Other income/(expense), net 49003210 MISCELLANEOUS INCOME Other income/(expense), net 49021000 ARDS Rent49031000 SDS Rent
49041000 TBC Rent CA - rent income
49041099 TBC Rent CA - rent income
49041410 TBC Rent-Gov-Collectioin
49051000 DDI Rent NV - miscellaneous
49051099 Vending Machine NV - miscellaneous
49121000 ARDS Contract Labor
49141000 TBC Contract Labor
50001040 COGS recycle-STR-MRF Cost of sales, recycling
50001050 COST OF GOODS SOLD - RECYCLE Cost of sales, recycling 50003000 COGS RECYCLE - SDS - G&A Cost of sales, recycling 50003050 COST OF GOODS SOLD - RECYCLE Cost of sales, recycling 50101050 COGS Rec.Alum Cost of sales, recycling
50111040 COGS Rec.Glass-STR-MRF Cost of sales, recycling 50111050 COGS Rec.Glass Cost of sales, recycling
50121050 COGS Rec.Plastic Cost of sales, recycling
50131040 COGS Rec.Crdbd-STR-MRF Cost of sales, recycling 50131050 COGS Rec.Crdbd-STR-Recycle Cost of sales, recycling 50141050 COGS - RECYCLE NEWSPRINT Cost of sales, recycling YZ AA

0.00 0.00

0.00 (135,399.33)
(4,423.22)
(46,099.95)
(41,094.34)

0.00 (17,460.12)

0.00 0.00

0.00 0.00
(90,898.15)

0.00 0.00

0.00 (36,430.55)

0.00 0.00
(2,442.37)
(367.78)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(440,522.84)

0.00 (32,605.03)

0.00 (229,798.62)
(2,366.40)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

3.50 0.00
(203.39)

0.00 0.00
(14,775.00)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (48,275.00)

0.00 0.00
(54,965.87)
(300,533.70)

0.00 (197,407.87)

0.00 0.00

0.00 0.00

0.00 1,300.00
(4,400.52)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(11,124.00)

0.00 0.00
(22,248.00)

0.00 0.00

0.00 0.00

0.00 0.00
274,346.97

0.00 18,232.78
179,746.83
2,578.90

0.00 0.00
280
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A B C
50151050 COGS Rec.BiMetal Cost of sales, recycling
50161050 COGS - RECYCLE STEEL Cost of sales, recycling
50171040 COGS Rec.OIL-STR-MRF Cost of sales, recycling
50171050 COGS Rec.Tin-STR-Recycle Cost of sales, recycling 50191010 COGS Rec.Wood-STR-Collectioin Cost of sales, recycling 50191040 COGS Rec.Wood-STR-MRF Cost of sales, recycling 50191050 COGS Rec.Wood-STR-Recycle Cost of sales, recycling 50191080 COGS Rec.Wood-STR-RRF Cost of sales, recycling 50201040 COGS Rec.Misc.-STR-MRF Cost of sales, recycling 50201050 COGS - RECYCLE MISC Cost of sales, recycling
50201080 COGS Rec.Misc. Cost of sales, recycling
50501090 LANDFILL EXPENSES
51001010 Labor Labor
51001020 Labor Labor
51001030 Labor Labor
51001040 Labor Labor
51001050 Labor Labor
51001080 Labor Labor
51001099 Labor Labor
51001300 Labor-Neveda-G & A Labor
51002010 Labor Labor
51002210 LABOR-EL DORADO-CA-COLLECTIONLabor
51003010 Labor Labor
51003030 LABOR Labor
51003050 LABOR Labor
51003210 LABOR-EL DORADO - CA-COLLECTIONLabor
51021010 Officer salaries Officers' salaries
51021020 Officer salaries Officers' salaries
51021030 Officer salaries Officers' salaries
51021040 Officer salaries Officers' salaries
51021050 OFFICER SALARIES Officers' salaries
51021099 Officer salaries Officers' salaries
51022010 OFFICER SALARIES Officers' salaries
51051010 VACATION PAY
51051020 VACATION PAY
51051030 VACATION PAY
51051040 VACATION PAY
51051050 VACATION PAY
51052010 VACATION PAY
51101010 Payroll taxes Payroll taxes
51101020 Payroll taxes Payroll taxes
51101030 Payroll taxes Payroll taxes
51101040 Payroll taxes Payroll taxes
51101050 Payroll taxes Payroll taxes
51101080 Payroll taxes Payroll taxes
51101090 Payroll taxes Payroll taxes
51101099 Payroll taxes Payroll taxes
51101300 Payroll taxes-Neveda-G & A Payroll taxes
51101310 Payroll taxes-Neveda-Collectioin Payroll taxes 51102010 Payroll taxes Payroll taxes
51103000 PAYROLL TAXES Payroll taxes
51103010 Payroll taxes Payroll taxes
51103030 PAYROLL TAXES Payroll taxes
51103050 PAYROLL TAXES Payroll taxes
51121010 Employee benefits Employee benefits
51121020 Employee benefits Employee benefits
51121030 Employee benefits Employee benefits
51121040 Employee benefits Employee benefits
51121050 Employee benefits Employee benefits
51121060 Emp. Benefits-STR-Dunlap Employee benefits
51121080 Employee benefits Employee benefits
51121099 Employee benefits Employee benefits
51122010 EMPLOYEE BENEFITS Employee benefits
51123000 EMPLOYEE BENEFITS Employee benefits
51123010 Employee benefits Employee benefits
51123030 EMPLOYEE BENEFITS Employee benefits
51123050 EMPLOYEE BENEFITS Employee benefits
51141000 INSURANCE - HEALTH - STR - G&A
51141010 Insurance - health Insurance
51141020 Insurance - health Insurance
51141030 Insurance - health Insurance
51141040 Insurance - health Insurance
51141050 Insurance - health Insurance
51141080 Insurance - health Insurance
51141099 Insurance - health Insurance
51141220 Ins. - Health-County-Transfer Insurance
51141300 Ins. - Health-Neveda-G & A Insurance
51142010 INSURANCE - HEALTH Insurance
51143010 Insurance - health Insurance
51143030 INSURANCE - HEALTH Insurance
51143050 INSURANCE - HEALTH Insurance
51151010 Insurance - Workers' comp. Insurance
51151020 Insurance - Workers' comp. Insurance
51151030 Insurance - Workers' comp. Insurance
51151040 Insurance - Workers' comp. Insurance
51151050 Insurance - Workers' comp. Insurance
51151080 Insurance - Workers' comp. Insurance
51152010 Insurance - Workers' comp. Insurance
51153010 Insurance - Workers' comp. Insurance
51153030 INSURANCE - WORKERS' COMP Insurance
51153050 INSURANCE - WORKERS' COMP Insurance
51161010 Pension plan - qualified Pension benefits
51161020 Pension plan - qualified Pension benefits
51161030 Pension plan - qualified Pension benefits
51161040 Pension plan - qualified Pension benefits
51161050 Pension plan - qualified Pension benefits
51161080 Pension plan - qualified Pension benefits
51161090 Pension plan - qualified Pension benefits
51162010 PENSION PLAN - QUALIFIED Pension benefits
51163000 PENSION PLAN - QUALIFIED-SDS-G&APension benefits Y Z AA
117.48

0.00 0.00

0.00 0.00

0.00 0.00
31,034.71

0.00 0.00
7,290.48

0.00 Add Wages: 3 Class B drivers for SS/GW on alt. weeks 168,480.00 2,203,813.15 1,054,459.86
1,260,186.40
1,619,672.28
378,289.80
205,016.22
2,670.43

0.00 0.00

0.00 0.00

0.00 0.00

0.00 368,670.79
301,110.09

0.00 394,439.05

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 Add Payroll taxes: 3 Class B drivers for SS/GW on alt. weeks 13,478.40 229,729.21 114,520.79
109,669.82
168,056.76
39,704.26
17,886.30
1,171.92
(52,176.72)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 5,593.84
5,783.93
334.70
2,213.61
915.65

0.00 166.01
400.25

0.00 0.00

0.00 0.00

0.00 0.00
Add Health Insur: 3 Class B drivers for SS/GW on alt. weeks 26,721.36 540,049.90 186,891.74
195,440.44
458,107.61
149,824.61
50,957.57
(325.95)

0.00 0.00

0.00 0.00

0.00 0.00
Add Workers comp: 3 Class B drivers for SS/GW on alt. weeks 13,090.90 125,266.02 62,630.56
56,193.76
91,503.09
16,829.69
9,615.31

0.00 0.00

0.00 0.00
Add Pension: 3 Class B drivers for SS/GW on alt. weeks 14,320.80 209,101.94 130,289.36
107,114.10
160,300.90
38,356.20
16,845.38

0.00 0.00

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A B C
51163010 Pension plan - qualified Pension benefits
51163030 PENSION PLAN - QUALIFIED Pension benefits
51163050 PENSION PLAN - QUALIFIED Pension benefits
52001010 Advertising Advertising
52001020 Advertising Advertising
52001030 Advertising Advertising
52001040 Advertising Advertising
52001050 Advertising Advertising
52001080 Advertising-STR-RRF Advertising
52002010 ADVERTISING Advertising
52003010 Advertising Advertising
52003030 Advertising Advertising
52001099 ADVERTISING Advertising
52203010 FUEL
52401010 Contract labor Contract labor
52401020 Contract labor Contract labor
52401030 Contract labor Contract labor
52401040 Contract labor Contract labor
52401050 Contract labor Contract labor
52401080 Contract labor-STR-RRF Contract labor
52402010 Contract labor Contract labor
52403010 Contract labor Contract labor
52403030 CONTRACT LABOR Contract labor
52403050 CONTRACT LABOR Contract labor
52801000 Depreciation-STR-G & A Depreciation
52801010 Depreciation Depreciation
52801020 Depreciation Depreciation
52801030 Depreciation Depreciation
52801040 Depreciation Depreciation
52801050 Depreciation Depreciation
52801080 Depreciation Depreciation
52801095 Depreciation Depreciation
52801195 Depreciation-City-Parking Depreciation
52801300 Depreciation-Neveda-G & A Depreciation
52802010 DEPRECIATION Depreciation
52803000 Depreciation-SDS-G&A Depreciation
52803010 Depreciation Depreciation
52803030 Depreciation Depreciation
52803050 DEPRECIATION Depreciation
53201010 Dump fees Dump fees
53201020 Dump fees Dump fees
53201030 DUMP FEES Dump fees
53201040 Dump fees Dump fees
53201050 DUMP FEES Dump fees
53201080 Dump fees-STR-RRF Dump fees
53201099 Dump fees Dump fees
53202010 Dump fees Dump fees
53203010 Dump fees Dump fees
53203030 DUMP FEES Dump fees
53203050 DUMP FEES Dump fees
53601010 Employee education Education
53601020 Employee education Education
53601030 Employee education Education
53601040 Employee education Education
53601050 Employee education Education
53601080 Emp. Education-STR-RRF Education
53602010 EMPLOYEE EDUCATION Education
53603010 EMPLOYEE EDUCATION Education
53603030 EMPLOYEE EDUCATION Education
53603050 EMPLOYEE EDUCATION Education
54001010 ENTERTAINMENT
54001030 ENTERTAINMENT
54002010 ENTERTAINMENT
54003010 ENTERTAINMENT
54003030 ENTERTAINMENT
54003050 ENTERTAINMENT
55201010 Fuel Fuel
55201020 Fuel Fuel
55201030 Fuel Fuel
55201040 Fuel Fuel
55201050 Fuel Fuel
55201080 Fuel-STR-RRF Fuel
55201099 Fuel Fuel
55201100 Fuel-City-G & A Fuel
55202010 FUEL Fuel
55203010 Fuel Fuel
55203030 Fuel Fuel
55203050 FUEL Fuel
55601000 Haz. Waste-STR-G & A Hazardous waste
55601010 Hazardous Waste Hazardous waste
55601020 Hazardous Waste Hazardous waste
55601030 Hazardous Waste Hazardous waste
55601040 Hazardous Waste Hazardous waste
55601050 HAZARDOUS WASTE Hazardous waste
55601080 HAZARDOUS WASTE Hazardous waste
55602010 HAZARDOUS WASTE Hazardous waste
55603010 Hazardous waste Hazardous waste
55603030 HAZARDOUS WASTE Hazardous waste
55603050 HAZARDOUS WASTE Hazardous waste
56001010 Insurance - general Insurance
56001020 Insurance - general Insurance
56001030 Insurance - general Insurance
56001040 Insurance - general Insurance
56001050 Insurance - general Insurance
56001080 Insurance - general Insurance
56001095 Insurance - general Insurance
56001099 Insurance - general Insurance
56002010 Insurance - general Insurance
56003010 Insurance - general Insurance
56003030 INSURANCE - GENERAL Insurance
Y Z AA

0.00 0.00

0.00 Add: SB-1383 Marketing materials: social media/advertising, etc54,000.00 56,030.72

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
2,417.86

0.00 371,204.75
219,856.79

0.00 392,151.88

0.00 0.00

0.00 0.00

0.00 0.00

0.00 Add SB-1383 Truck & Tote Depreciation 1,234,385.41 1,728,947.74 292,059.34
55,141.27
124,037.77
21,222.44
210,557.66
109,533.92

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
Higher diversion & better rate on unbagged GW 55,468.40 1,407,772.39

0.00 380,752.20

0.00 0.00
13,956.69

0.00 0.00

0.00 0.00

0.00 0.00
1,335.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 Fuel inc. for SS/GW routes (22,256 new miles) 47,980.47 557,535.41 307,831.78

72.66 0.00

0.00 0.00
29,839.28

0.00 0.00

0.00 0.00

0.00 0.00

0.00 8,780.98
2,299.78
163,857.07

0.00 0.00

0.00 0.00

0.00 0.00
Vehicle insurance: 9 new - 6 sold = 3 net trcks 16,443.00 162,954.38 109,786.24
19,991.89
59,976.60
28,274.58
9,710.42
29,702.74

0.00 0.00

0.00 0.00
282
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
A B C
56003050 INSURANCE - GENERAL Insurance
56401000 INTEREST - STR - G&A Interest expense
56401010 Interest Interest expense
56401020 Interest Interest expense
56401030 Interest Interest expense
56401040 Interest Interest expense
56401050 Interest Interest expense
56401080 Interest Interest expense
56401099 Interest Interest expense
56401200 Interest-County-G & A Interest expense
56401300 Interest-Neveda-G & A Interest expense
56402010 INTEREST Interest expense
56403010 Interest Interest expense
56403030 INTEREST Interest expense
56403050 INTEREST Interest expense
56801010 Licenses & fees Other taxes and licenses
56801020 Licenses & fees Other taxes and licenses
56801030 Licenses & fees Other taxes and licenses
56801040 Licenses & fees Other taxes and licenses
56801050 Licenses & fees Other taxes and licenses
56801080 Licenses & fees-STR-RRF Other taxes and licenses 56801095 Licenses & fees-STR-Parking Other taxes and licenses 56801099 Licenses & fees Other taxes and licenses
56801200 Licenses & fees-County-G & A Other taxes and licenses 56801220 Licenses & fees-County-Transfer Other taxes and licenses 56802010 LICENSES & FEES Other taxes and licenses
56803000 LICENSES & FEES Other taxes and licenses
56803010 Licenses & fees Other taxes and licenses
56803030 LICENSES & FEES Other taxes and licenses
56803050 LICENSES & FEES Other taxes and licenses
57001000 Meals-STR-G & A Miscellaneous
57001010 Meals Miscellaneous
57001020 Meals Miscellaneous
57001030 Meals Miscellaneous
57001040 Meals Miscellaneous
57001050 Meals Miscellaneous
57002010 MEALS Miscellaneous
57003010 Meals Miscellaneous
57003030 MEALS Miscellaneous
57003050 MEALS Miscellaneous
57201000 Miscellaneous-STR-G & A Miscellaneous
57201010 Miscellaneous Miscellaneous
57201020 Miscellaneous Miscellaneous
57201030 Miscellaneous Miscellaneous
57201040 Miscellaneous Miscellaneous
57201050 MISCELLANEOUS Miscellaneous
57202010 MISCELLANEOUS Miscellaneous
57203010 MISCELLANEOUS Miscellaneous
57203030 MISCELLANEOUS Miscellaneous
57203050 MISCELLANEOUS Miscellaneous
57601000 Prof. Fees-STR-G & A Miscellaneous
57601010 Professional Fees Miscellaneous
57601020 Professional Fees Miscellaneous
57601030 Professional Fees Miscellaneous
57601040 Professional fees Miscellaneous
57601050 PROFESSIONAL FEES Miscellaneous
57601099 Professional Fees Miscellaneous
57602010 PROFESSIONAL FEES Miscellaneous
57603010 Professional fees Miscellaneous
57603030 PROFESSIONAL FEES Miscellaneous
57603050 PROFESSIONAL FEES Miscellaneous
57701020 Property taxes Other taxes and licenses
58001010 Rent - property
58001020 RENT - PROPERTY
58001030 Rent - property
58001040 Rent - property
58001050 Rent - property
58001080 Rent - property-STR-RRF
58001163 Rent - property-City-2133 Eloise
58002010 RENT - PROPERTY
58003010 Rent - property
58003030 RENT - PROPERTY
58003050 RENT - PROPERTY
58051010 Rent - equipment Rent
58051020 Rent - equipment Rent
58051030 Rent - equipment Rent
58051040 Rent - equipment Rent
58051050 RENT - EQUIPMENT
58051080 Rent - equip.-STR-RRF
58052000 RENT - EQUIP-ARDS-G&A
58052010 Rent - equipment
58053010 Rent - equipment
58053030 Rent - equipment
58053050 RENT - EQUIPMENT
58401000 REPAIRS & MAINTENANCE - STR - G&A
58401010 Repairs & maintenance Repairs
58401011 Repairs & maintenance Repairs
58401020 Repairs & maintenance Repairs
58401030 Repairs & maintenance Repairs
58401040 Repairs & maintenance Repairs
58401050 Repairs & maintenance Repairs
58401080 Repairs & maintenance Repairs
58401095 Repairs & maintenance Repairs
58401099 Repairs & maintenance Repairs
58401162 Repairs & maint-City-2085 Eloise Repairs
58401192 Repairs & maintenance Repairs
58401200 Repairs & maint-County-G & A Repairs
58401210 Repairs & maint-County-Collectioin Repairs
58402010 Repairs & maintenance Repairs
58403010 Repairs & maintenance Repairs
Y Z AA

0.00 0.00
Add: Increased interest for RRF Refi (3,737.54) 141,657.28 Add: Increase in interest for SB-1383 Totes & Trucks Financed630,148.00 665,483.11 985.81
1,272.88

0.00 8,201.12
967.73

0.00 0.00

0.00 0.00

0.00 0.00
Veh Registration: 9 new - 6 sold = 3 net trcks 9,033.00 141,423.10 31,509.22
348.81

0.00 2,060.12

0.00 0.00
394.03

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
720.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 2,752.00
100.00
8,146.67

0.00 0.00
9,533.33

0.00 0.00

0.00 0.00

41.89 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
67,164.00
20,179.50

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
R&M & Tires: 4% inc based on net of 3 more trucks 27,389.92 220,781.11

30.80 273,650.45
31,552.38
107,842.21
13,000.01
15,920.64
21,163.21
540.85

0.00 35.81

0.00 0.00

0.00 0.00
283
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
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835
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883
884
885
886
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888
889
890
891
892
893
894
895
896
897
898
899
ABC
58403030 Repairs & maintenance Repairs
58403050 REPAIRS & MAINTENANCE Repairs
59201010 Supplies Supplies
59201020 Supplies Supplies
59201030 Supplies Supplies
59201040 Supplies Supplies
59201050 Supplies Supplies
59201080 Supplies Supplies
59201095 Supplies Supplies
59201099 Supplies Supplies
59202010 Supplies Supplies
59203000 Supplies-SDS-G&A Supplies
59203010 Supplies Supplies
59203030 Supplies Supplies
59203050 SUPPLIES Supplies
59601010 Travel Miscellaneous
59601020 Travel Miscellaneous
59601030 Travel Miscellaneous
59601040 Travel Miscellaneous
59601050 Travel Miscellaneous
59601099 Travel Miscellaneous
59602010 TRAVEL Miscellaneous
59603010 TRAVEL Miscellaneous
59603030 TRAVEL Miscellaneous
59603050 TRAVEL Miscellaneous
59901010 Utilities Utilities
59901020 Utilities Utilities
59901030 Utilities Utilities
59901040 Utilities Utilities
59901050 Utilities Utilities
59901060 Utilities-STR-Dunlap Utilities
59901062 Utilities-STR-2085 Eloise Utilities
59901063 Utilities-STR-2133 Eloise Utilities
59901080 Utilities Utilities
59901092 Utilities Utilities
59901095 Utilities Utilities
59901099 Utilities Utilities
59901130 Utilities-City-Shop Utilities
59901162 Utilities-City-2085 Eloise Utilities
59901163 Utilities-City-2133 Eloise Utilities
59901192 Utilities Utilities
59902010 UTILITIES Utilities
59903010 Utilities Utilities
59903030 Utilities Utilities
59903050 UTILITIES Utilities
60101161 RENTAL - ADVERTISING-CITY-RUTH
60101162 Rental - Advert-City-2085 Eloise
60101165 RENTAL - ADVERT-CITY-2121 ELOISE
60101260 RENTAL - ADVERTISING
60101261 RENTAL - ADVERTISING
60151260 RENTAL - CONTRACT LABOR
60151261 RENTAL - CONTRACT LABOR
60201160 Rental - Deprec-City-Dunlap Depreciation, admin 60201161 Rental - Deprec-City-Ruth Depreciation, admin
60201162 Rental - Deprec-City-2085 Eloise Depreciation, admin 60201163 Rental - Deprec-City-2135/2141 Ruth Depreciation, admin 60201192 Rental - Depreciation Depreciation, admin
60301092 RENTAL - INSURANCE Insurance, admin
60201261 RENTAL - DEPRECIATION
60251160 Rental - Emp Ed-City-Dunlap
60251260 RENTAL - EMPLOYEE EDUCATION
60251261 RENTAL - EMPLOYEE EDUCATION
60301160 Rental - Insur.-City-Dunlap Insurance, admin
60301162 Rental - Insur.-City-2085 Eloise Insurance, admin 60301165 Rental - Insur.-City-2121 Eloise Insurance, admin 60301192 Rental - Insurance Insurance, admin
60301260 RENTAL - INSURANCE
60301261 RENTAL - INSURANCE
60351165 Rental - Intrst-City-2121 Eloise
60351260 RENTAL - INTEREST
60351261 RENTAL - INTEREST
60401260 RENTAL - LICENSES
60401261 RENTAL - LICENSES
60451260 RENTAL - MISCELLANEOUS
60451261 RENTAL - MISCELLANEOUS
60501260 RENTAL - PROFESSIONAL FEES
60501261 RENTAL - PROFESSIONAL FEES
60551060 Rental - Taxes-STR-Dunlap Other taxes and licenses, admin 60551160 Rental - Taxes-City-Dunlap Other taxes and licenses, admin 60551161 Rental - Taxes-City-Ruth
60551162 RENTAL - TAXES-CITY-2085 ELOISE
60551163 Rental - Taxes-City-2135/2141 Ruth
60551164 Rental - Taxes-City-2157 Ruth
60551165 Rental - Taxes-City-2121 Eloise
60551192 Rental - Taxes Other taxes and licenses, admin 60551260 RENTAL - PROPERTY TAXES
60551261 RENTAL - PROPERTY TAXES
60601161 RENTAL - RENT-CITY-RUTH
60601162 Rental - Rent-City-2085 Eloise
60601164 Rental - Rent-City-2157 Ruth
60601192 Rental - Rent Rent, admin
60601260 RENTAL - RENT
60601261 RENTAL - RENT
60651062 Rental - Repair-STR-2085 Eloise Repairs, admin 60651065 RENTAL - REPAIR-STR-2121 ELOISERepairs, admin
60651092 Rental - Repair Repairs, admin
60651099 Rental - Repair Repairs, admin
60651160 Rental - Repair-City-Dunlap Repairs, admin
60651161 Rental - Repair-City-Ruth Repairs, admin
60651162 Rental - Repair-City-2085 Eloise Repairs, admin YZ AA

0.00 0.00
53,267.02
27,594.91
467,291.06
25,145.71
14,943.95
4,053.92
435.08
321.22

0.00 0.00

0.00 0.00

0.00 598.03

96.10 175.01
119.39

0.00 34.47

0.00 0.00

0.00 0.00

0.00 12,822.29
67,307.24
85,299.03
21,322.04

0.00 0.00

0.00 85,190.87

92.71 30,016.22
258.78

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 21,237.36
(408.07)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 9,411.21

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
1,895.03

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
4,883.28

0.00 0.00

0.00 0.00
284
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
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925
926
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928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
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959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
A B C
60651163 Rental - Repair-City-2133 ELOISE Repairs, admin 60651164 Rental - Repair-City-2157 Ruth Repairs, admin
60651165 Rental - Repair-City-2121 Eloise Repairs, admin 60651192 Rental - Repair Repairs, admin
60651260 RENTAL - REPAIRS & MAINTENANCE
60651261 RENTAL - REPAIRS & MAINTENANCE
60701162 Rental - Supply-City-2085 Eloise
60701163 Rental - Supply-City-2135/2141 Ruth
60701165 Rental - Supply-City-2121 Eloise
60701260 RENTAL - SUPPLIES
60701261 RENTAL - SUPPLIES
60751092 Rental - Utilities Utilities, admin
60751160 Rental - Utilit-City-Dunlap Utilities, admin
60751161 Rental - Utilit-City-Ruth Utilities, admin
60751162 Rental - Utilit-City-2085 Eloise Utilities, admin 60751163 Rental - Utilit-City-2133 ELOISE Utilities, admin 60751164 Rental - Utilit-City-2157 Ruth Utilities, admin 60751165 Rental - Utilit-City-2121 Eloise Utilities, admin 60751192 Rental - Utilities Utilities, admin
60751260 RENTAL - UTILITIES Utilities, admin
60751261 RENTAL - UTILITIES Utilities, admin
61001000 Labor
61002000 LABOR
61003000 Labor
61021000 Officer salaries Officers' salaries, admin
61021010 OFFICER SALARY - STR - COLLECTIONfficers' salaries, admin 61021099 Officer salaries Officers' salaries, admin
61022000 Officer salaries Officers' salaries, admin
61022010 OFFICER SALARY-ARDS-COLLECTIONOfficers' salaries, admin 61023000 Officer salaries Officers' salaries, admin
61031000 Office salaries Other salaries
61031050 Office salaries-STR-Recycle Other salaries
61031099 Office salaries Other salaries
61032000 Office salaries Other salaries
61033000 Office salaries Other salaries
61051000 Vacation pay Other salaries
61051099 Vacation pay Other salaries
61052000 VACATION PAY Other salaries
61101000 Payroll taxes Payroll taxes, admin
61101099 Payroll taxes Payroll taxes, admin
61102000 Payroll taxes Payroll taxes, admin
61103000 Payroll taxes Payroll taxes, admin
61121000 Employee benefits Employee benefits
61121010 Emp. Benefits-STR-Collectioin Employee benefits 61121020 Employee benefits Employee benefits
61121030 Employee benefits Employee benefits
61121040 Employee benefits Employee benefits
61121050 Employee benefits Employee benefits
61121099 Employee benefits Employee benefits
61122000 EMPLOYEE BENEFITS Employee benefits
61123000 Employee benefits Employee benefits
61141000 Insurance - health Insurance, admin
61141010 Ins. - Health-STR-Collectioin Insurance, admin 61141020 Insurance - health Insurance, admin
61141040 Ins. - Health-STR-MRF Insurance, admin
61141050 Ins. - Health-STR-Recycle Insurance, admin
61141099 Insurance - health Insurance, admin
61142000 INSURANCE - HEALTH Insurance, admin
61143000 Insurance - health Insurance, admin
61151000 Insurance - Workers' comp. Insurance, admin
61151099 Insurance - Workers' comp. Insurance, admin
61152000 INSURANCE - WORKERS' COMP Insurance, admin
61153000 Insurance - Workers' comp. Insurance, admin
61161000 Pension plan - qualified Pension benefits, admin 61161099 Pension plan - qualified Pension benefits, admin 61162000 PENSION PLAN - QUALIFIED Pension benefits, admin 61163000 Pension plan - qualified Pension benefits, admin 61171000 PENSION PLAN - UNQUALIFIED Pension benefits, admin 61172000 PENSION PLAN - UNQUALIFIED Pension benefits, admin 61173000 PENSION PLAN - UNQUALIFIED Pension benefits, admin 62001000 Advertising Advertising
62001010 Advertising Advertising
62001020 Advertising Advertising
62001050 Advertising-STR-Recycle Advertising
62001099 Advertising Advertising
62002000 ADVERTISING Advertising
62003000 Advertising Advertising
62101000 BAD DEBTS Bad debt
62102000 BAD DEBTS Bad debt
62103000 Bad debts Bad debt
62201000 Collection fees Miscellaneous, admin
62201010 Collection fees-STR-Collectioin Miscellaneous, admin 62201110 Collection fees-City-Collectioin Miscellaneous, admin 62201310 COLLECTION FEES-NEVEDA-COLLECTIOIN Miscellaneous, admin 62202000 Collection fees
62203000 Collection fees
62203010 Collection fees-SDS-Collection
62203200 COLLECTION FEES-EI DORADO-CA-G&A
62401000 Contract labor Contract labor, admin
62401010 Contract labor-STR-Collectioin Contract labor, admin 62401099 Contract labor Contract labor, admin
62402000 Contract labor Contract labor, admin
62403000 Contract labor Contract labor, admin
62801000 Depreciation Depreciation, admin
62801040 Depreciation-STR-MRF Depreciation, admin
62801099 Depreciation Depreciation, admin
62801100 Depreciation-City-G & A Depreciation, admin
62802000 DEPRECIATION Depreciation, admin
62803000 Depreciation Depreciation, admin
62901000 Donations/ deductable-Nat'l Donations
Y Z AA

0.00 0.00

0.00 2,288.44

0.00 0.00

0.00 0.00

0.00 0.00

0.00 8,218.96

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
409,536.95

0.00 0.00

0.00 0.00

0.00 New Collect Dept Mgr & 1383/Customer Service Employee 249,810.94 1,014,674.28

0.00 0.00

0.00 9,741.97

0.00 0.00
89,919.06

0.00 0.00

0.00 403.18
162.58

46.79 205.99

0.00 13,463.68

0.00 0.00

0.00 0.00

32.67 32.67

0.00 165,516.48

0.00 0.00

0.00 85,661.81

0.00 0.00

0.00 100,652.09

0.00 0.00

0.00 0.00

0.00 0.00
571.22

0.00 0.00
26,072.16

0.00 0.00
4,470.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
SB-1383 Contract Labor (Jennifer Arbuckle Consulting) 100,000.00 152,687.20

0.00 0.00

0.00 0.00
40,392.64

0.00 0.00

0.00 0.00
285
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
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1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
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1066
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1071
1072
1073
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1075
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1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
A B C
62902000 DONATIONS Donations
62903000 DONATIONS Donations
62911000 Donation/NonDed-Pol. & CRRC Donations
62911099 Donation/NonDed-Pol. & CRRC Donations
62912000 Donation/NonDed-CRRC/Pol Donations
62913000 Donation/NonDed-CRRC/POL Donations
62951000 Contributions-Local Donations
62951050 Contributions-Local Donations
62951099 Contributions-Local Donations
62952000 Contributions-Local Donations
62953000 Contribution-LOCAL Donations
63001000 Dues & subscriptions Dues and subscriptions
63001020 Dues & subscriptions Dues and subscriptions
63001040 Dues & Subscriptions Dues and subscriptions
63001099 Dues & Subscriptions Dues and subscriptions
63002000 Dues & subscriptions Dues and subscriptions
63003000 Dues & subscriptions Dues and subscriptions
63601000 Employee education Education
63601010 Employee education Education
63601040 Employee education Education
63601099 Employee education Education
63602000 EMPLOYEE EDUCATION Education
63603000 EMPLOYEE EDUCATION Education
64001000 ENTERTAINMENT
64002000 ENTERTAINMENT
64003000 ENTERTAINMENT
64201000 Franchise fees Franchise fees
64201010 Franchise fees Franchise fees
64201099 Franchise fees Franchise fees
64201180 Franchise fees-City-RRF Franchise fees
64202000 Franchise fees Franchise fees
64203000 Franchise fees Franchise fees
66001000 Insurance - general Insurance, admin
66001095 Insurance - general Insurance, admin
66001099 Insurance - general Insurance, admin
66002000 INSURANCE - GENERAL Insurance, admin
66003000 Insurance - general Insurance, admin
66001192 Insurance - general Insurance, admin
66401000 Interest Interest expense
66401099 Interest Interest expense
66402000 INTEREST Interest expense
66403000 Interest Interest expense
66801050 Licenses & fees Other taxes and licenses, admin 66801000 Licenses & fees Other taxes and licenses, admin 66801010 Licenses & fees Other taxes and licenses, admin 66801040 Licenses & fees Other taxes and licenses, admin 66801099 Licenses & fees Other taxes and licenses, admin 66801100 LICENSES & FEES-CITY-G & A Other taxes and licenses, admin 66801400 Licenses & fees-Gov-G & A Other taxes and licenses, admin 66802000 Licenses & fees Other taxes and licenses, admin 66803000 Licenses & fees Other taxes and licenses, admin 66901000 Life insurance - officers
66903000 LIFE INS - OFF.
67001000 Meals Travel and entertainment
67001010 Meals-STR-Collectioin Travel and entertainment 67001095 Meals-STR-Parking Travel and entertainment
67001099 Meals Travel and entertainment
67002000 MEALS Travel and entertainment
67003000 Meals Travel and entertainment
67003010 MEALS - SDS - COLLECTION Travel and entertainment 67201000 Miscellaneous Miscellaneous, admin
67201090 Miscellaneous-STR-Landfill Miscellaneous, admin 67201099 Miscellaneous Miscellaneous, admin
67202000 Miscellaneous Miscellaneous, admin
67203000 Miscellaneous Miscellaneous, admin
67203090 Miscellaneous-SDS-Settlement Miscellaneous, admin 67301000 Office expense Office
67301040 Office expense-STR-MRF Office
67301050 Office expense Office
67301099 Office expense Office
67301020 Office expense Office
67303000 Office expense Office
67303010 OFFICE EXPENSE - SDS - COLLECTIONOffice
67501000 Postage Office
67501010 Postage-STR-Collectioin Office
67501099 Postage Office
67502000 Postage Office
67503000 Postage Office
67601000 Professional fees Professional fees
67601010 Professional fees Professional fees
67601030 Professional fees Professional fees
67601040 Professional fees Professional fees
67601050 Professional fees Professional fees
67601080 Prof. Fees-STR-RRF Professional fees
67601099 Professional fees Professional fees
67601020 Professional fees Professional fees
67603000 Professional fees Professional fees
67701000 Property taxes Other taxes and licenses, admin 67701080 Property taxes Other taxes and licenses, admin 67701095 Property taxes Other taxes and licenses, admin 67701099 Property taxes Other taxes and licenses, admin 67702000 PROPERTY TAXES Other taxes and licenses, admin 67703000 PROPERTY TAXES Other taxes and licenses, admin 68002000 RENT - PROPERTY
68003000 Rent - property
68051000 Rent - equipment Rent, admin
68051099 Rent - equipment Rent, admin
68052000 Rent - equipment Rent, admin
68053000 Rent - equipment Rent, admin
68053010 RENT - EQUIPMENT - SDS - COLLECTION
Y Z AA

0.00 0.00

0.00 19,804.00

0.00 0.00

0.00 0.00
39,121.24

0.00 0.00

0.00 39.99

0.00 2,235.77

0.00 0.00

0.00 4,250.00

0.00 360.82

0.00 0.00

0.00 0.00

0.00 No change in Rev w/ SB-1383 148,921.87
107.61
1,052,190.43

0.00 0.00

0.00 0.00

0.00 200,787.78

0.00 0.00
(7.65)

0.00 118,962.06

0.00 0.00

20.48 0.00
608.02
173.75
29,034.97

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 2,301.00

0.00 0.00

0.00 0.00

0.00 418.36

0.00 0.00

0.00 0.00

0.00 54.65
173,008.17
177.70

0.00 0.00

0.00 4.59
56,175.20

0.00 0.00

0.00 3,500.00
2,765.00
200.00

0.00 0.00
Additional SB-1383 Consulting/Rate App/Franchise Ext 25,000.00 507,602.33 16,792.70

0.00 0.00
86,882.44
45,749.39
105,063.46

0.00 0.00

0.00 0.00

0.00 11,894.85

0.00 0.00

0.00 286
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
1167
1168
1169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
A B C
68401000 Repairs & maintenance Repairs, admin
68401020 Repairs & maint-STR-Transfer Repairs, admin
68401040 Repairs & maint-STR-MRF Repairs, admin
68401080 Repairs & maint-STR-RRF Repairs, admin
68401095 Repairs & maint-STR-Parking Repairs, admin
68401099 Repairs & maintenance Repairs, admin
68402000 REPAIRS & MAINTENANCE
68403000 Repairs & maintenance
68403010 REPAIRS & MAINTENANCE-SDS-COLLECTION
68403030 Repairs & maint-SDS-Shop
69201000 Supplies Miscellaneous, admin
69201010 Supplies-STR-Collectioin Miscellaneous, admin
69201020 Supplies-STR-Transfer Miscellaneous, admin
69201030 Supplies-STR-Shop Miscellaneous, admin
69201040 Supplies-STR-MRF Miscellaneous, admin
69201099 Supplies Miscellaneous, admin
69201400 SUPPLIES-GOV-G&A Miscellaneous, admin
69202000 Supplies Miscellaneous, admin
69203000 Supplies Miscellaneous, admin
69203010 SUPPLIES - SDS - COLLECTION Miscellaneous, admin 69203030 Supplies-SDS-Shop Miscellaneous, admin
69501000 Surcharges
69501099 Surcharges Franchise fees
69502000 SURCHARGES
69503000 SURCHARGES
69601000 Travel Travel and entertainment
69601010 Travel Travel and entertainment
69601099 Travel Travel and entertainment
69603000 Travel Travel and entertainment
69901000 Utilities Utilities, admin
69901010 Utilities Utilities, admin
69901080 Utilities-STR-RRF Utilities, admin
69901095 Utilities Utilities, admin
69901099 Utilities Utilities, admin
69902000 UTILITIES Utilities, admin
69903000 Utilities Utilities, admin
69903010 UTILITIES - SDS - COLLECTION Utilities, admin
71001000 Interest income Interest income
71001010 Interest income Interest income
71001099 Interest income Interest income
71001110 Interest income Interest income
71001120 Interest income Interest income
71001192 Interest income Interest income
71002000 Interest income Interest income
71003000 Interest income Interest income
72001000 Gain (loss) sale of equipment Gain on sale of assets 72001099 Gain (loss) sale of equipment Gain on sale of assets 72002000 GAIN (LOSS) SALE OF EQUIPMENT Gain on sale of assets 72003000 Gain (loss) sale of equipment Gain on sale of assets 73001000 Cash over (short) Miscellaneous, admin
73001050 CASH OVER/SHORT - STR - RECYCLEMiscellaneous, admin 73001099 Cash over (short) Miscellaneous, admin
73002000 Cash over (short) Miscellaneous, admin
73003000 Cash over (short) Miscellaneous, admin
75001000 Inven. Alloc.-STR-G & A
75001040 Inventory Alloc. Material recovery facility
75001050 Inventory Alloc. Recycling sales
75001099 Inventory Alloc. Material recovery facility
76001010 ALLOC - DEFERRED CHGS OP
76501010 ALLOC - DEFERRED CHGS ADM
81001000 PROVISION FOR FEDERAL TAXES
81002000 PROVISION FOR FEDERAL TAXES
81003000 PROVISION FOR FEDERAL TAXES
82001000 Provision for state taxes
82001099 Provision for state taxes PROVISION FOR STATE INCOME TAXES 82002000 PROVISION FOR STATE TAXES
82003000 PROVISION FOR STATE TAXES
83001000 Provision for deferred taxes
83001099 Provision for deferred taxes PROVISION FOR STATE INCOME TAXES 83002000 PROVISION FOR DEFERRED TAXES
83003000 PROVISION FOR DEFERRED TAXES
84001000 LOSS ON DEFERRED TAXES
84002000 LOSS ON DEFERRED TAXES
84003000 LOSS ON DEFERRED TAXES
99991099 Suspense Miscellaneous, admin
Total
Net (Income) Loss
Net Income excluding PPP funds
Y Z AA

0.00 0.00

0.00 0.00

0.00 61,378.93

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 27,155.60

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 7,363.86

0.00 0.00
1,593.16

0.00 0.00
118,314.94

0.00 0.00

0.00 0.00

0.00 (6,499.97)
(247.73)
(699.10)

0.00 0.00

0.00 0.00
Estimated gain on sale of 6 old trucks (replaced) - 10 Yr spread(17,300.00) (45,389.12)

0.00 0.00

0.00 (17.63)
(278.91)

0.00 0.00

0.00 0.00
59,978.00
49,315.00

0.00 0.00

0.00 0.00

0.00 0.00
331,353.29

0.00 0.00

0.00 3,800.00

0.00 0.00

0.00 0.00

0.00 0.00
(0.00)
1,738,734.82
287

A B C Y Z AA
288
South Tahoe Refuse Co., Inc.

Rate Application effective 1/1/2024
Summary of Significant Assumptions
Year Ended 6/30/2022 Actual
Year Ending 6/30/2023 Forecast (Qtrs 1 - 3 Actual, Qtr 4 - rolling PY Qtr 4 for the most part) Year Ending 6/30/2024 Forecast
Assumptions:
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
Expenses
Interest rates (Libor + 1.25%): Actual rate as of March 2023 was 5.82%. The FY24 interest rate is projected to increase to 6.534% based on the BSBY rate of 6.284% which is close to the current LIBOR rate plus an additional 0.25% estimated to account for recent May 2023 Fed Rate hike.

The assumptions below were made by South Tahoe Refuse Co., Inc. management. Management believed these assumptions were those significant at the time the statements were prepared. Assumptions are based on managements judgment at the time the information was prepared. Actual results could differ from those presented. The forecast is to be used as part of the Companys refinancing process.

Dump fees are increasing effective 5/1/2023 due to rate increase from Tahoe Asphalt. Increase = (same 33,526 tons x $4.50 inc) = $150,867 for May to Nov annually.

The City's requirement for STR to obtain a performance bond equal 1.50% of 3 months revenue is estimated to cost $75,183 annually (starting in FY24); amount is based on FY22 Resi/Comm/TS revenues.

Labor: Actual labor increase as of 3/31/23 was 10% which included 4.00% COLA 7/1/22 plus another COLA of 3.77% on 1/1/23, with pay scale adjustments accounting for the other 2.23%. Another 4% COLA is anticipated for FY24. Resignation fees of $13,306 paid in FY23 were removed from the FY24 projection.

Maxed out officer compensation at 6% gross revenue estimated $1,473,757 for FY24; Actual for FY22 $1,147,117.

Used 8.50% pension contribution for FY24 consistent with current policy.

Workers compensation estimated to increase approximately 14.91% based on renewal notice.

Health insurance for FY23 and FY24 was estimated using a 3-year average from actual FY20-FY22.

R&M is estimated based on a 3-year average from FY20-FY22. This amounted to a decrease of approx 6% in FY24.

General insurance increase of 26% per 4/1/23 renewal, driven by high reinsurance costs due to forest fire exposure
Utilities and Fuel are estimated to increase by 6.67% based on Garbage and Trash CPI increase.

Residential revenueapprox 4% increase estimated based on projected # of accounts Commercial revenue estimated to increase consistent with the increase seen from FY22 to FY23 (approx 8.6% overall).

As part of the new franchise agreement, the City franchise fees are expected to increase 1% for FY24.

Recycling revenue is estimated to remain flat with FY23.

Transfer Station revenue is estimated to remain the same as FY23 except apply interim rate increase at 1/1/23 to all of FY24
Revenues
289
South Tahoe Refuse Co., Inc.

SB 1383 - 3 Cart Program Proposal
Proposed
City
# of Routes:

MSW Current = 11 3
Single Stream New every other week 3
Green Waste New every other week 3
# Customers (current):

Residential 10,908
Commercial 671
Multi-family (units billed at the mandatory residenital rate) 3,572 Total 24,248 15,151
62%
# of New Totes: Spare tote %
Regular - MSW (Rehrig Animal Resistant) 100% 5% 7,929
Kodiak Animal resistant (full order is 280 units) 2% 0% 350 Regular - Single Stream 100% 5% 12,015
Regular - Green Waste 150% 5% 16,975
Commercial - FW container 30 20
37,269
Cost per Tote:

Regular - MSW (Rehrig Animal Resistant) $249.02 95 gal 1,974,431 Kodiak Animal resistant $371.77 95 gal 130,121
Regular - Single Stream $69.31 95 gal 832,681
Regular - Single Stream (credit for grant) ($15.00) (180,219) Regular - Single Stream (credit for grant for educ/outreach) ($1.00) (12,015) Regular - Green Waste $69.31 95 gal 1,176,489
Lid Designs (Single Stream & GW only) $1.50 43,485
Commercial - FW container $1,175.00 23,121
3,988,094
Proposed life of totes (excl. all Animal Resist totes) 10 years 186,042 Proposed life of totes (Rehrig & Kodiak Animal Resist totes) 6 years 350,759 Current life of totes per rate manual (use for Commercial) 5 years 4,624 541,425
Storage rental needed (extra totes) *Assume will store between several So Lake Tahoe Properties ($0 renta # New Trucks:

Container delivery 1 Manual 0.6
8 yard Easy Dump pickup bed 1 Semi-automated 0.6
Rearloader 4 Semi-automated 2.5
Curotto can (replacing #43 and #46) 2 Automated 1.2
Mini Sideloader 4 Automated 2.5
Cost per Truck:

Container delivery $176,555.63 100,649
8 yard easy dump pickup bed $34,577.38 19,711
290
Rearloader $468,682.65 1,171,397
Curotto can (replacing #43 and #46) $42,941.82 53,663
Mini Sideloader $291,917.41 729,601
2,075,022
Proposed life of SB-1383 trucks 10 years 207,502
Current life of trucks per rate manual 8 years
# MSW Trucks to sell 6 3.7
Estimated gain/loss on sale $173,000.00 Gain on sale 108,096 Financing Changes
New Financing needed - Totes See 'Debt' tab 3,988,094
New Financing needed - Trucks See 'Debt' tab 2,075,022
6,063,116
Term (# years) - SS & GW 10 consistent with life of assets Term (# years) - Animal Resist Totes 6 consistent with life of assets Term (# years) - Trucks 10 consistent with life of assets Drive/Labor Changes
Change in # of Driver Hours:

MSW -
Single Stream P/U every other week 1,949
Green Waste P/U every other week 1,949
Driver wage (per hour) $ 27.00 105,272
Payroll Taxes % 8.00% 8,422
Pension % 8.50% 8,948
Workers Comp % 7.77% Code 9403 rate 8,180
Other Benefits % (Health Ins, etc) 15.86% 16,696
Fuel price per gallon $ 4.98
Estimated MPG (new trucks) 2.31
# of NEW miles per year 22,256
Insurance per new truck $ 5,481
Registration per new truck $ 3,011
R&M % or per mile rate? 4% increase over PY (FY22 Actual) Other Labor Changes
Collection Dept Manager $ 168,002 Annual/ fully-loaded Using Boomer's current NV sala 1383 Admin/Customer Service Rep $ 81,809 Annual/ fully-loaded Using $30/hr Jennifer Arbuckle Consulting - 1383 $ 100,000 Annual for roll-out of 1383 program going forward Addtl' 1383 Consulting $ 25,000
Marketing materials: social media/advertising, etc $ 54,000 Other Financing/Debt Changes
As part of SB-1383, the assumption has been made to refinance the RRF loan over 20 years effective 1/1/24: See 'MRF-RRF' ta *Truck prices are based on recent quotes but are subject to change based on the order date.

These amounts may need to be adjusted for increases outside of STR's control. 291
Processing Changes
CURRENT Tons:

Single Stream Processed at STR MRF -
Green Waste: bagged (current) To Full Circle 777
FY24 Estimate (assume continue to use bags until 7/1/24) Processing/dump fee (per ton):

MSW $ 26.44 -
Single Stream $0.00 -
GW: bagged (current) $ 75.00 (58,250)
GW: bagged (FY24 assuming 4% inc in volume) $ 75.00 60,580 FY25 & FY26 Estimate
After full GW roll out: assume new unbagged GW estimate increases to 6,660 annually (7,400 possible pine needles of which w ^Estimate 4,000 tons in FY25 during roll-out phase and full 6,660 in FY26 FY25 2,858
MSW $ 26.44 (55,041)
Single Stream $0.00 -
GW: bagged (current) $ 75.00 (58,250)
GW: unbagged $40 + $35 contaminated $ 75.00 71,460
GW: unbagged clean (totes) $ 40.00 76,224
FY26 4,162
MSW $ 26.44 (89,508)
Single Stream $0.00 -
GW: bagged (current) $ 75.00 (58,250)
GW: unbagged $40 + $35 contaminated $ 75.00 104,050
GW: unbagged clean (totes) $ 40.00 110,987
292
Proposed Proposed
Nevada El Dorado
2 3 manual
2 2 automated
2 2 automated
2,220 6,499 19,627
297 55 1,023
- 26 3,598
2,517 6,580 24,248
10% 27%
1,148 3,424 12,501 Updated based on count of actual number of bear boxes 58 152 560
2,131 7,079 21,225
3,497 10,619 31,091
9 2 30 80 potential customers, estimate 30 will end up needing a container (approx 1/3) 6,833 21,274 65,376
285,810 852,698 3,112,938 *Tote cost includes estimate to assemble & deliver. 21,563 56,510 208,194
147,691 490,622 1,470,994
- (106,187) (286,406) *Recycling Partnership will not provide grant funding for Douglas Cty/Nevada as it is - (7,079) (19,094) *Recycling Partnership will also provide $1 per SS tote to fund education/outreach ( 242,328 735,934 2,154,750
8,441 26,547 78,473
10,234 1,895 35,250
716,066 2,050,939 6,755,099
39,846 113,984
51,229 151,535
2,047 379
93,121 265,897 900,444 Annual Depreciation - Totes
e Tahoe Properties ($0 rental for now)

0.1 0.3 knuckleboom & stakebed truck

0.1 0.3 Add-on item; this is a body that adds a tipper to a regular pickup truck bed

0.4 1.1

0.2 0.5 Add-on items (to front loader)

0.4 1.1
18,454 57,453
3,614 11,252
293
194,601 508,732
8,915 23,306
121,207 316,862
346,791 917,604 3,339,417
34,679 91,760 333,942 Annual Depreciation - Trucks

0.6 1.6
17,958 46,946 Gain estimate per Gert Lehman; spread out consistent with the term of new tucks 716,066 2,050,939
346,791 917,604
1,062,857 2,968,543 10,094,516
- - Some current MSW drivers will move to Single Stream & Green Waste 324 847 Net increase of 3 additional drivers to add Single Stream & Green Waste on alterna 324 847 6,240
17,489 45,719 168,480
1,399 3,658 13,478 Collec drivers TS drivers
1,487 3,886 14,321 WC Rates (effect 4/1/23): Code 9403 Code 9424 1,359 3,552 13,091 7.77% 7.45%
2,774 7,251 26,721 Monthly health insurance premium: $742.26 and 40 hour week for 52 weeks 236,091
$4.98 was actual avg fuel price between Sept 2022 and April 2023 Average of #30 (20-yd) and #34 (25-yd) rear loader
47,980 Weekly miles: residential front-loader 135 miles, side loader 158 16,443 9 new trucks less 6 trucks to sell = net 3 trucks 9,033
27,390 Based on net of 3 more trucks, higher cost of fluids/oil ng Boomer's current NV salary
3 program going forward
tive 1/1/24: See 'MRF-RRF' tab and 'Debt' tab for changes in principal & interest based on refi 294
- - 0 No change in material volume
129 337 1,243 Current bagged GW going to full Circle
- - - Carson City landfill charges $24/ton for MSW; no reduction expecte - - - Sacramento processor will charge $170.00 plus some scrap value (9,677) (25,298) (93,225) Full Circle charges $40/ton to recycle bagged green waste 10,064 26,310 96,954 Full Circle will charge $10/ton to reccyle unbagged/clean green was 3,729 FY24 change
sible pine needles of which we capture 90%)
475 1,241 4,574 Estimated volume FY25
(9,136) (23,894) (88,072) Reduction based on diversion
- - -
(9,677) (25,298) (93,225) Now unbagged
11,864 31,026 114,350 Based on 33% contamined
12,655 33,094 121,973
55,027 FY25 change
691 1,807 6,660 Estimated volume FY26
(14,859) (38,859) (143,225) Reduction based on diversion - - -
(9,677) (25,298) (93,225) Now unbagged
17,275 45,175 166,500 Based on 33% contamined
18,427 48,187 177,600
107,650 FY26 change
55,468 Avg change during rate period
295
eeding a container (approx 1/3)
ng for Douglas Cty/Nevada as it is a non-mandatory service area S tote to fund education/outreach (excluding Douglas Cty/Nevada) 296
term of new tucks
ream & Green Waste
Stream & Green Waste on alternating weeks
Admin
Code 8810

0.33%
40 hour week for 52 weeks
22 and April 2023
side loader 158
297
on for MSW; no reduction expected in FY24 (still using bags) e $170.00 plus some scrap value of material; assume SS will still go through STR MRF ycle bagged green waste
reccyle unbagged/clean green waste
298
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF OPERATING REVENUES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024

ACTUAL ACTUAL ACTUAL ACTUAL FORECAST

ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL
6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
OPERATING REVENUES:

CA - City residential $ 4,997,198 $ 5,145,043 $ 5,520,939 $ 5,936,723 $ 6,172,952 CA - City commercial 4,071,506 4,117,163 4,736,958 5,437,884 5,758,536 CA - El Dorado residential - Area A 2,558,953 2,682,105 2,848,399 2,904,171 3,053,336 CA - El Dorado commercial - Area A 297,226 242,670 263,721 255,972 300,170 CA - El Dorado residential - Area B 36,967 39,383 44,288 42,827 55,116 CA - El Dorado commercial - Area B 208,498 208,038 203,396 183,241 243,051 CA - transfer fees 1,785,836 1,805,580 2,052,030 2,230,303 2,279,122 CA - resource recovery fees 36,182 40,975 67,859 42,736 36,431 CA - rent income 61,202 66,190 78,973 73,122 74,174
CA - miscellaneous - - - - -
TOTAL CALIFORNIA 14,053,568 14,347,147 15,816,563 17,106,979 17,972,888 NV - residential 578,340 617,814 696,416 737,225 780,563 NV - commercial 2,342,676 2,192,453 2,354,434 2,320,422 2,584,813 NV - miscellaneous 22,248 22,249 22,248 22,248 22,248
TOTAL NEVADA 2,943,264 2,832,516 3,073,098 3,079,895 3,387,624 Forestry, federal and state contracts 678,207 662,403 531,187 409,209 533,060 Material recovery facility 189,666 212,897 274,019 408,270 288,870 Recycling sales 1,024,629 641,754 708,787 666,957 645,515 Recycling sales - City/Douglas 259,341 317,807 366,760 495,802 566,082 Recycling sales - El Dorado 7,876 13,050 11,414 11,264 12,254 TOTAL OTHER OPERATING REVENUES 2,159,719 1,847,911 1,892,167 1,991,502 2,045,781 TOTAL OPERATING REVENUES $ 19,156,551 $ 19,027,574 $ 20,781,828 $ 22,178,376 $ 23,406,293 6%
Total Revenue (excl rental & misc) 19,073,101 18,939,135 20,680,607 22,083,006 23,309,871 El Dorado percentage of collection revenue as of 6/30/22 19.00% 1,582,293.00 1,512,720.80
(512,193) (513,348)
1,070,100 999,373
50% Recycling Rev Bonus 535,050 499,686
299
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF OPERATING REVENUES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024
OPERATING REVENUES:

CA - City residential
CA - City commercial
CA - El Dorado residential - Area A
CA - El Dorado commercial - Area A
CA - El Dorado residential - Area B
CA - El Dorado commercial - Area B
CA - transfer fees
CA - resource recovery fees
CA - rent income
CA - miscellaneous

TOTAL CALIFORNIA
NV - residential
NV - commercial
NV - miscellaneous

TOTAL NEVADA
Forestry, federal and state contracts
Material recovery facility
Recycling sales
Recycling sales - City/Douglas
Recycling sales - El Dorado

TOTAL OTHER OPERATING REVENUES

TOTAL OPERATING REVENUES
Total Revenue (excl rental & misc)
El Dorado percentage of collection revenue as of 6/30/22

FORECAST FORECAST
ANNUAL SB-1383
6/30/2024 6/30/2024
$ 6,453,298 $ 6,453,298
6,098,096 6,098,096
3,182,818 3,182,818
351,987 351,987
57,454 57,454
322,385 322,385
2,340,793 2,340,793
36,431 36,431
74,174 74,174
- -
18,917,435 18,917,435
774,397 774,397
2,879,329 2,879,329
22,248 22,248
3,675,974 3,675,974
552,907 552,907
288,870 288,870
645,515 645,515
566,082 566,082
12,254 12,254
2,065,628 2,065,628
$ 24,659,037 $ 24,659,037
5%
24,562,615 24,562,615
1,512,720.80 1,512,720.80
(513,348) (513,348)
999,373 999,373
499,686 499,686
300
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF OPERATING EXPENSES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024

ACTUAL ACTUAL ACTUAL ACTUAL FORECAST

ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL
6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
OPERATING EXPENSES:

Contract labor $ 613,547 $ 488,339 $ 517,406 $ 762,911 $ 905,261 Cost of sales, recycling 671,792 542,203 582,734 512,193 513,348 Depreciation 1,198,294 1,221,878 1,267,739 1,303,232 1,337,543 Dump fees 1,479,716 1,692,711 1,604,457 1,526,102 1,577,041 Franchise fees 793,851 825,444 871,799 946,068 998,629
Fuel 643,755 525,427 520,450 795,149 794,318
Hazardous waste 135,923 152,602 163,440 179,845 158,980 Insurance 2,033,377 2,282,010 2,308,801 2,196,578 2,178,493 Labor 4,200,980 4,392,114 4,901,977 5,719,132 6,303,489 Miscellaneous 1,615 36,572 17,374 26,901 21,312
Officers' salaries 728,975 728,046 737,407 828,349 1,009,943 Other taxes and licenses 84,045 92,429 93,703 87,945 85,838 Payroll taxes 381,739 386,044 369,078 463,238 590,350
Pension benefits 311,746 320,877 400,170 487,603 568,288 Rent 67,164 65,777 68,552 67,164 87,344
Repairs 566,517 574,062 730,768 666,552 703,617
Supplies 427,680 564,219 569,607 645,333 730,592
Utilities 201,012 209,422 218,326 260,993 283,406
TOTAL OPERATING EXPENSES $ 14,541,728 $ 15,100,176 $ 15,943,788 $ 17,475,288 $ 18,847,789 8%
301
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF OPERATING EXPENSES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024
OPERATING EXPENSES:

Contract labor
Cost of sales, recycling
Depreciation
Dump fees
Franchise fees
Fuel
Hazardous waste
Insurance
Labor
Miscellaneous
Officers' salaries
Other taxes and licenses
Payroll taxes
Pension benefits
Rent
Repairs
Supplies
Utilities

TOTAL OPERATING EXPENSES

FORECAST FORECAST
ANNUAL SB-1383
6/30/2024 6/30/2024
$ 983,213 $ 983,213
513,348 513,348
1,307,115 2,541,500
1,747,013 1,802,481
1,201,220 1,201,220
847,299 895,279
174,938 174,938
2,307,126 2,363,381
6,555,628 6,724,108
22,275 22,275
1,064,220 1,064,220
166,744 175,777
615,084 628,562
647,687 662,008
87,344 87,344
657,128 684,517
593,053 593,053
302,309 302,309
$ 19,792,743 $ 21,419,535
5% 8%
302
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF ADMINISTRATIVE EXPENSES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024

ACTUAL ACTUAL ACTUAL ACTUAL FORECAST

ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL
6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
ADMINISTRATIVE EXPENSES:

Advertising $ 32,923 $ 40,536 $ 31,697 $ 29,131 $ 29,148 Bad debt 19,660 9,469 87,819 4,470 4,470
Contract labor, admin 27,535 26,647 37,440 47,214 81,012 Depreciation, admin 39,731 39,990 47,540 61,539 59,421
Donations 44,429 30,572 59,115 45,760 58,925
Dues and subscriptions 27,715 20,294 4,473 2,191 2,276
Education 5,005 2,539 14,192 13,324 5,946
Employee benefits 15,012 14,569 13,856 25,879 27,834
Insurance, admin 289,060 371,186 335,765 342,639 408,481 Miscellaneous, admin 52,383 26,533 31,623 18,705 27,277 Office 173,334 215,812 214,833 240,892 225,907
Officers' salaries, admin 286,313 289,531 292,382 318,768 388,650 Other salaries 562,358 680,861 691,957 622,676 757,607
Other taxes and licenses, admin 250,553 260,511 246,929 269,077 262,901 Payroll taxes, admin 56,623 61,227 73,358 67,042 87,042 Pension benefits, admin 47,895 54,280 62,757 68,914 90,766 Professional fees 341,072 432,454 450,229 482,435 500,860 Rent, admin 9,339 9,521 9,262 9,602 11,895
Repairs, admin 18,814 147,147 24,225 18,196 68,551
Travel and entertainment 6,033 10,846 2,911 16,859 9,665 Utilities, admin 100,273 102,851 101,063 111,221 120,629 TOTAL ADMINISTRATIVE EXPENSES $ 2,406,060 $ 2,847,376 $ 2,833,426 $ 2,816,534 $ 3,229,263 15%
303
SOUTH TAHOE REFUSE CO., INC.

SCHEDULES OF ADMINISTRATIVE EXPENSES
PERIODS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2024
ADMINISTRATIVE EXPENSES:

Advertising
Bad debt
Contract labor, admin
Depreciation, admin
Donations
Dues and subscriptions
Education
Employee benefits
Insurance, admin
Miscellaneous, admin
Office
Officers' salaries, admin
Other salaries
Other taxes and licenses, admin
Payroll taxes, admin
Pension benefits, admin
Professional fees
Rent, admin
Repairs, admin
Travel and entertainment
Utilities, admin

TOTAL ADMINISTRATIVE EXPENSES

FORECAST FORECAST
ANNUAL SB-1383
6/30/2024 6/30/2024
$ 31,092 $ 85,092
4,470 4,470
52,687 152,687
61,630 61,630
58,925 58,925
2,276 2,276
5,946 5,946
29,690 29,690
461,027 461,027
27,277 27,277
229,420 229,420
409,537 409,537
774,605 1,024,416
269,428 269,428
89,919 89,919
100,652 100,652
505,860 530,860
11,895 11,895
68,551 68,551
9,665 9,665
128,127 128,127
$ 3,332,679 $ 3,761,490
3% 13%
304
Operating Costs
Summary (Linked to WTB Forecast)
ACTUAL

5. Direct Labor ANNUAL
Wages and Payroll Taxes 6/30/2022
51001010 Labor 1,723,823
51001020 Labor 962,530
51001030 Labor 1,060,796
51001040 Labor 1,396,581
51001050 Labor 368,645
51001080 Labor-STR-RRF 181,080
51001099 Labor 25,677
51001300 Labor-Neveda-G & A-
51021010 Officer salaries 286,960
51021020 Officer salaries 234,373
51021099 OFFICER SALARIES-
51021040 Officer salaries 307,017
51101010 Payroll taxes 162,865
51101020 Payroll taxes 86,249
51101030 Payroll taxes 82,596
51101040 Payroll taxes 126,568
51101050 Payroll taxes 29,902
51101080 Payroll taxes-STR-RRF 13,471
51101090 Payroll taxes 883
51101099 Payroll taxes (39,296)
51121010 Employee benefits 5,422
51121020 Employee benefits 5,109
51121030 Employee benefits 537
51121040 Employee benefits 1,626
51121050 Employee benefits 590
51121080 Employee benefits 120
51121099 Employee benefits-
51141010 Insurance - health 464,106
51141020 Insurance - health 187,307
51141030 Insurance - health 182,250
51141040 Insurance - health 436,232
51141050 Insurance - health 148,737
51141099 Insurance - health 289
51141080 Ins. - Health-STR-RRF 47,597
51141300 Ins. - Health-Neveda-G & A-
51151010 Insurance - Workers' comp. 121,499
51151020 Insurance - Workers' comp. 90,531
51151030 Insurance - Workers' comp. 74,711
51151040 Insurance - Workers' comp. 104,953
51151050 Insurance - Workers' comp. 39,535
51151080 Ins. - W/C-STR-RRF 26,564
51161010 Pension plan - qualified 146,639
51161020 Pension plan - qualified 98,087
51161030 Pension plan - qualified 80,640
51161040 Pension plan - qualified 120,681
51161050 Pension plan - qualified 28,876
51161080 P/P - Qualfied-STR-RRF 12,682
51161090 Pension plan - qualified-
Total Direct Labor 9,436,038

6. Equipment Costs and Facility Costs
52801010 Depreciation 493,093
52801020 Depreciation 291,192
52801030 Depreciation 54,977
52801040 Depreciation 123,669
52801050 Depreciation 21,159
52801080 Depreciation-STR-RRF 209,932
52801095 Depreciation-STR-Parking 109,209
52801195 Depreciation-City-Parking-
52801300 Depreciation-Neveda-G & A-
58001010 Rent - property-
58001020 RENT - PROPERTY-
58001030 Rent - property-
58001040 Rent - property-
58001050 Rent - property-
58001163 Rent - property-City-2133 Eloise-
58051010 Rent - equipment 67,164
58051020 Rent - equipment-
58051030 Rent - equipment-
58051080 Rent - equip.-STR-RRF-
58401010 Repairs & maintenance 157,921
58401020 Repairs & maintenance 334,313
58401030 Repairs & maintenance 33,982
58401040 Repairs & maintenance 89,436
58401050 Repairs & maintenance 7,971
58401080 Repairs & maint-STR-RRF 14,239
58401095 Repairs & maint-STR-Parking 27,067
58401099 Repairs & maintenance 1,623
58401011 Repairs & maintenance-
58401192 Repairs & maintenance-
58401162 Repairs & maint-City-2085 Eloise-
58401200 Repairs & maint-County-G & A-
Adjustment to correct for allowable useful lives (see wps 216-217) Less: Depr on MRF Building only (52,969)
Less: Depr on RRF/TPF Building only (382,358)
Total Equipment & Facility 1,601,621
305

7. Landfill Disposal Costs
53201010 Dump fees-
53201020 Dump fees 1,260,014
53201030 DUMP FEES-
53201040 Dump fees (MRF) 264,302
53201080 Dump fees-STR-RRF 1,351
53201099 Dump fees 435
Total Landfill Disposal Costs 1,526,102

8. Office Salaries
Wages and Payroll Taxes
61021099 Officer salaries 318,768
61031099 Office salaries 613,923
61031050 Office salaries-STR-Recycle-
61051099 Vacation pay 8,753
61101099 Payroll taxes 67,042
61121050 Employee benefits-
61121099 Employee benefits 11,988
61121010 Emp. Benefits-STR-Collectioin-
61121020 Employee benefits-
61121030 Employee benefits-
61121040 Employee benefits-
61141099 Insurance - health 138,003
61141010 Ins. - Health-STR-Collectioin-
61141020 Insurance - health 98
61141040 Ins. - Health-STR-MRF 98
61151099 Insurance - Workers' comp. 62,352
61161099 Pension plan - qualified 68,914
Total Office Salaries 1,289,939

9. General and Administrative Costs
50001040 COGS recycle-STR-MRF-
50111040 COGS Rec.Glass-STR-MRF-
50131040 COGS Rec.Crdbd-STR-MRF-
50191080 COGS Rec.Wood-STR-RRF-
50201040 COGS Rec.Misc.-STR-MRF 53
50201080 COGS Rec.Misc.-STR-RRF 427
50171040 COGS Rec.OIL-STR-MRF-
50001050 Cost of goods sold - recycle-
50101050 COGS Rec.Alum-STR-Recycle 298,490
50111050 COGS Rec.Glass-STR-Recycle 21,458
50121050 COGS Rec.Plasti-STR-Recycle 191,589
50131050 COGS Rec.Crdbd-STR-Recycle-
50141050 COGS - RECYCLE NEWSPRINT-
50151050 COGS Rec.BiMeta-STR-Recycle 175
50161050 COGS Rec.Steel-STR-Recycle-
50171050 COGS Rec.Tin-STR-Recycle-
50191040 COGS Rec.Wood-STR-MRF-
50191050 COGS Rec.Wood-STR-Recycle-
50201050 COGS Rec.Misc.-STR-Recycle-
52001010 Advertising 4,855
52001020 Advertising 446
52001030 Advertising-
62001010 Advertising-
62001099 ADVERTISING 23,455
52001040 Advertising-
52001050 Advertising 125
52001099 ADVERTISING 250
62101000 BAD DEBTS 4,470
52401010 Contract labor 323,401
52401020 Contract labor 185,096
52401030 CONTRACT LABOR-
52401040 Contract labor 254,414
52401050 Contract labor-
52401080 Contract labor-STR-RRF-
62401099 Contract labor 47,214
62401000 Contract labor-
62801000 Depreciation-
62801099 Depreciation 40,273
62801040 Depreciation-STR-MRF-
63001020 Dues & subscriptions-
63001040 Dues & subscriptions-
63001099 Dues & subscriptions 2,191
63601000 Employee education-
53601010 Employee education 487
53601020 Employee education 4,715
53601030 Employee education 1,782
53601040 Employee education 1,672
53601050 Employee education 487
53601080 Emp. Education-STR-RRF 487
63601010 Employee education-
63601099 Employee education 4,180
306
56001010 Insurance - general 97,273
56001020 Insurance - general 73,318
56001030 Insurance - general 13,576
56001040 Insurance - general 40,949
56001050 Insurance - general 19,276
56001080 Ins. - general-STR-RRF 6,607
56001095 Ins. - general-STR-Parking 20,293
56001099 Insurance - general 975
66001095 Insurance - general-
66001099 Insurance - general 132,863
66001192 Insurance - general (5)
62201000 Collection fees-
62201110 Collection fees-City-Collectioin-
62201010 COLLECTION FEES-STR-COLLECTIOIN 25
62201310 COLLECTION FEES-NEVEDA-COLLECTIOIN-
73001050 Cash over/short - STR - Recycle 26
73001099 Cash over (short) (266)
67301020 Office expense 533
67301099 Office expense 192,273
67301050 Office expense-
67501099 Postage 48,087
67501010 Postage-STR-Collectioin-
67701099 Property taxes 102,730
67701080 Property taxes-STR-RRF 83,485
67701095 Property taxes-STR-Parking 44,121
57701020 Property taxes-
57601010 Professional fees 18,765
57601020 Professional fees 351
57601030 Professional fees 7,212
57601099 PROFESSIONAL FEES-
67601010 Professional fees 2,500
67601030 Professional fees 1,440
67601050 Professional fees-
67601099 Professional fees 478,495
67601040 Professional fees-
67601020 Professional fees-
68051099 Rent - equipment 9,510
68401099 Repairs & maintenance 16,584
68401020 REPAIRS & MAINT-STR-TRANSFER-
68401080 Repairs & maint-STR-RRF-
68401095 Repairs & maint-STR-Parking-
59601020 Travel-
59601030 Travel 525
59601040 Travel-
59601050 Travel-
59601010 Travel-
59601099 Travel 36
69601099 Travel 14,103
59901010 Utilities-
59901020 Utilities 11,165
59901030 Utilities 51,182
59901040 Utilities 71,182
59901050 Utilities 20,906
59901060 Utilities-STR-Dunlap-
59901092 Utilities-STR-2133 Eloise 106
59901080 Utilities-STR-RRF 78,693
59901095 Utilities-STR-Parking 27,759
59901099 Utilities-City-Shop-
59901162 Utilities-City-2085 Eloise-
59901163 Utilities-City-2133 Eloise-
69901099 Utilities 105,710
69901010 Utilities-
69901095 Utilities-STR-Parking-
72001000 Gain (loss) sale of equipment-
72001099 Gain (loss) sale of equipment (31,879)
55201010 Fuel 456,898
55201020 Fuel 337,790
55201030 Fuel-
55201040 Fuel-
55201050 FUEL-
55201099 FUEL 461
55601010 Haz. Waste-STR-G & A-
55601020 Hazardous waste 4,085
55601030 HAZARDOUS WASTE-
55601040 Hazardous waste 175,760
66801099 Licenses & fees 36,843
66801010 LICENSES & FEES-
66801040 LICENSES & FEES-CITY-G & A 18
66801050 Licenses & fees 18
56801010 Licenses & fees 15,551
56801020 Licenses & fees 5,806
307
56801030 Licenses & fees 1,525
56801040 Licenses & fees 592
56801050 Licenses & fees 1,477
56801080 Licenses & fees-STR-RRF 912
56801095 Licenses & fees-STR-Parking 17
56801099 Licenses & fees-County-Transfer 62,065
59201010 Supplies 101,236
59201020 Supplies 22,190
59201030 Supplies 488,404
59201040 Supplies 20,392
59201050 Supplies 10,229
59201080 Supplies-STR-RRF 1,666
59201095 Supplies-STR-Parking 1,216
59201099 Supplies-
69201099 Supplies 30,863
69201020 Supplies-STR-Transfer-
69201030 Supplies-STR-Shop-
69201400 SUPPLIES-GOV-G&A-
57001000 Meals-
57001010 Meals 12
57001020 Meals-
57001030 Meals-
57001040 Meals-
57001050 Meals-
67001099 Meals 2,756
67001010 Meals-STR-Collection-
67201000 Miscellaneous-
67201099 Miscellaneous (11,851)
57201010 Miscellaneous-
57201030 Miscellaneous-
57201040 Miscellaneous-
99991099 Suspense-
Total General and Admininstrative costs 4,939,609

10. MRF Principal & Interest Payments
See MRF/RRF tab

11. RRF Principal & Interest Payments
See "MRF-RRF" tab
All Interest
66401099 77,165
56401010 60,392
56401020 27,461
56401030 1,118
56401040 2,566
56401050-
56401080 1,989
56401099-
56401300
Less: Related party interest (unallowable) None in FY23 or FY24 Total Interest 170,690
Excluded Accounts:

Unallowable expenses:
62901000 Donations/ deductable-Nat'l-
62911000 Donation/NonDed-Pol. & CRRC-
62911099 Donation/NonDed-Pol. & CRRC 18,379
62951050 Contributions-Local7
62951099 Contributions-Local 27,374
62951000 Contributions-Local-
Donations
64201000 Franchise fees-
64201099 Franchise fees 946,068
64201010 Franchise fees-
69501099 Surcharges-
Franchise Fees
82001000 Provision for state taxes-
82001099 Provision for state taxes 297,903
83001000 Provision for deferred taxes-
83001099 Provision for deferred taxes 3,800
State Taxes
60101161 RENTAL - ADVERTISING-CITY-RUTH-
60101162 Rental - Advert-City-2085 Eloise-
60101165 RENTAL - ADVERT-CITY-2121 ELOISE-
60101260 RENTAL - ADVERTISING-
60101261 RENTAL - ADVERTISING-
60201160 Rental - Deprec-City-Dunlap-
60201161 Rental - Deprec-City-Ruth-
60201162 Rental - Deprec-City-2085 Eloise-
60201163 Rental - Deprec-City-2135/2141 Ruth-
60201192 RENTAL - DEPRECIATION 21,174
60201261 RENTAL - DEPRECIATION-
60301092 RENTAL - INSURANCE-
60251260 RENTAL - EMPLOYEE EDUCATION-
60251261 RENTAL - EMPLOYEE EDUCATION-
See "Debt" tab for Other Interest Excluding
MRF/RRF & Related Party
308
60301160 Rental - Insur.-City-Dunlap -
60301162 Rental - Insur.-City-2085 Eloise -
60301192 Rental - Insur 9,229
60301260 RENTAL - INSURANCE -
60301261 RENTAL - INSURANCE -
60401260 RENTAL - LICENSES -
60401261 RENTAL - LICENSES -
60551160 Rental - Taxes-City-Dunlap -
60551161 Rental - Taxes-City-Ruth -
60551162 RENTAL - TAXES-CITY-2085 ELOISE -
60551163 Rental - Taxes-City-2135/2141 Ruth -
60551164 Rental - Taxes-City-2157 Ruth -
60551192 Rental - Taxes 1,862
60551260 RENTAL - PROPERTY TAXES -
60551261 RENTAL - PROPERTY TAXES -
60601192 Rental - Rent 92
60651092 Rental - Repair 93
60651099 Rental - Repair -
60651160 Rental - Repair-City-Dunlap -
60651161 Rental - Repair-City-Ruth -
60651192 Rental - Repair 1,518
60651163 Rental - Repair-City-2135/2141 Ruth -
60651164 Rental - Repair-City-2157 Ruth -
60651165 Rental - Repair-City-2121 Eloise -
60651260 RENTAL - REPAIRS & MAINTENANCE -
60651261 RENTAL - REPAIRS & MAINTENANCE -
60751092 Rental-utility-city-Dunlap 5,511
60751161 Rental - Utilit-City-Ruth -
60751162 Rental - Utilit-City-2085 Eloise -
60751163 Rental - Utilit-City-2135/2141 Ruth -
60751164 Rental - Utilit-City-2157 Ruth -
60751165 Rental - Utilit-City-2121 Eloise -
60751260 RENTAL - UTILITIES -
60751261 RENTAL - UTILITIES -
Total Unallowable expenses: 1,333,010
Reconciliation Total above 20,297,010
Total Expense per WTB 20,732,337
Known difference for unallowed MRF/RRF depreciation and change in lives (435,327) Difference: 0
Expenses per Audited FS at 6/30/22:

Operating 17,475,288
Administrative 2,816,534
Gain/loss on disposition of assets (31,879)
Interest expense 170,690
Provision for state income taxes 301,703
20,732,336
Difference (1)
309
Operating Costs
Summary (Linked to WTB Forecast)

5. Direct Labor
Wages and Payroll Taxes
51001010 Labor
51001020 Labor
51001030 Labor
51001040 Labor
51001050 Labor
51001080 Labor-STR-RRF
51001099 Labor
51001300 Labor-Neveda-G & A
51021010 Officer salaries
51021020 Officer salaries
51021099 OFFICER SALARIES
51021040 Officer salaries
51101010 Payroll taxes
51101020 Payroll taxes
51101030 Payroll taxes
51101040 Payroll taxes
51101050 Payroll taxes
51101080 Payroll taxes-STR-RRF
51101090 Payroll taxes
51101099 Payroll taxes
51121010 Employee benefits
51121020 Employee benefits
51121030 Employee benefits
51121040 Employee benefits
51121050 Employee benefits
51121080 Employee benefits
51121099 Employee benefits
51141010 Insurance - health
51141020 Insurance - health
51141030 Insurance - health
51141040 Insurance - health
51141050 Insurance - health
51141099 Insurance - health
51141080 Ins. - Health-STR-RRF
51141300 Ins. - Health-Neveda-G & A
51151010 Insurance - Workers' comp.
51151020 Insurance - Workers' comp.
51151030 Insurance - Workers' comp.
51151040 Insurance - Workers' comp.
51151050 Insurance - Workers' comp.
51151080 Ins. - W/C-STR-RRF
51161010 Pension plan - qualified
51161020 Pension plan - qualified
51161030 Pension plan - qualified
51161040 Pension plan - qualified
51161050 Pension plan - qualified
51161080 P/P - Qualfied-STR-RRF
51161090 Pension plan - qualified
Total Direct Labor

6. Equipment Costs and Facility Costs
52801010 Depreciation
52801020 Depreciation
52801030 Depreciation
52801040 Depreciation
52801050 Depreciation
52801080 Depreciation-STR-RRF
52801095 Depreciation-STR-Parking
52801195 Depreciation-City-Parking
52801300 Depreciation-Neveda-G & A
58001010 Rent - property
58001020 RENT - PROPERTY
58001030 Rent - property
58001040 Rent - property
58001050 Rent - property
58001163 Rent - property-City-2133 Eloise
58051010 Rent - equipment
58051020 Rent - equipment
58051030 Rent - equipment
58051080 Rent - equip.-STR-RRF
58401010 Repairs & maintenance
58401020 Repairs & maintenance
58401030 Repairs & maintenance
58401040 Repairs & maintenance
58401050 Repairs & maintenance
58401080 Repairs & maint-STR-RRF
58401095 Repairs & maint-STR-Parking
58401099 Repairs & maintenance
58401011 Repairs & maintenance
58401192 Repairs & maintenance
58401162 Repairs & maint-City-2085 Eloise
58401200 Repairs & maint-County-G & A
Adjustment to correct for allowable useful lives (see wps 216-217) Less: Depr on MRF Building only
Less: Depr on RRF/TPF Building only
Total Equipment & Facility

FORECAST FORECAST
ANNUAL ANNUAL City/Douglas El Dorado
6/30/2023 6/30/2024 Split methodology Factor 6/30/2024 6/30/2024 1,957,051 2,035,333
1,013,904 1,054,460
1,211,718 1,260,186
1,557,377 1,619,672
363,740 378,290
197,131 205,016
2,568 2,670
- -
349,868 368,671
285,753 301,110
- -
374,322 394,439
218,718 216,251
94,415 114,521
95,654 109,670
147,986 168,057
31,887 39,704
16,311 17,886
336 1,172
(14,957) (52,177)
5,244 5,594
5,422 5,784
314 335
2,075 2,214
858 916
156 166
375 400
513,329 513,329
186,892 186,892
195,440 195,440
458,108 458,108
149,825 149,825
(326) (326)
50,958 50,958
- -
97,620 112,175
54,504 62,631
48,902 56,194
79,630 91,503
14,646 16,830
8,368 9,615
168,491 194,781
116,613 130,289
95,727 107,114
138,119 160,301
35,386 38,356
10,829 16,845
3,123 -
10,344,408 10,801,199 Allocated by collection revenue % 19.00% 8,748,545 2,052,654 484,325 494,562
334,626 292,059
54,000 55,141
117,724 124,038
20,319 21,222
214,087 210,558
112,461 109,534
- -
- -
- -
- -
- -
- -
- -
- -
67,164 67,164
20,180 20,180
- -
- -
160,763 193,391
330,909 273,650
45,351 31,552
90,163 107,842
19,598 13,000
20,624 15,921
25,821 21,163
10,388 541
- 31
- 36
- -
- -
70,226 56,616
(52,969) (52,969)
(382,358) (382,358)
1,763,402 1,672,875 Allocated by collection revenue % 19.00% 1,354,963 317,912 310

7. Landfill Disposal Costs
53201010 Dump fees
53201020 Dump fees
53201030 DUMP FEES
53201040 Dump fees (MRF)
53201080 Dump fees-STR-RRF
53201099 Dump fees
Total Landfill Disposal Costs

8. Office Salaries
Wages and Payroll Taxes
61021099 Officer salaries
61031099 Office salaries
61031050 Office salaries-STR-Recycle
61051099 Vacation pay
61101099 Payroll taxes
61121050 Employee benefits
61121099 Employee benefits
61121010 Emp. Benefits-STR-Collectioin
61121020 Employee benefits
61121030 Employee benefits
61121040 Employee benefits
61141099 Insurance - health
61141010 Ins. - Health-STR-Collectioin
61141020 Insurance - health
61141040 Ins. - Health-STR-MRF
61151099 Insurance - Workers' comp.
61161099 Pension plan - qualified
Total Office Salaries

9. General and Administrative Costs
50001040 COGS recycle-STR-MRF
50111040 COGS Rec.Glass-STR-MRF
50131040 COGS Rec.Crdbd-STR-MRF
50191080 COGS Rec.Wood-STR-RRF
50201040 COGS Rec.Misc.-STR-MRF
50201080 COGS Rec.Misc.-STR-RRF
50171040 COGS Rec.OIL-STR-MRF
50001050 Cost of goods sold - recycle
50101050 COGS Rec.Alum-STR-Recycle
50111050 COGS Rec.Glass-STR-Recycle
50121050 COGS Rec.Plasti-STR-Recycle
50131050 COGS Rec.Crdbd-STR-Recycle
50141050 COGS - RECYCLE NEWSPRINT
50151050 COGS Rec.BiMeta-STR-Recycle
50161050 COGS Rec.Steel-STR-Recycle
50171050 COGS Rec.Tin-STR-Recycle
50191040 COGS Rec.Wood-STR-MRF
50191050 COGS Rec.Wood-STR-Recycle
50201050 COGS Rec.Misc.-STR-Recycle
52001010 Advertising
52001020 Advertising
52001030 Advertising
62001010 Advertising
62001099 ADVERTISING
52001040 Advertising
52001050 Advertising
52001099 ADVERTISING
62101000 BAD DEBTS
52401010 Contract labor
52401020 Contract labor
52401030 CONTRACT LABOR
52401040 Contract labor
52401050 Contract labor
52401080 Contract labor-STR-RRF
62401099 Contract labor
62401000 Contract labor
62801000 Depreciation
62801099 Depreciation
62801040 Depreciation-STR-MRF
63001020 Dues & subscriptions
63001040 Dues & subscriptions
63001099 Dues & subscriptions
63601000 Employee education
53601010 Employee education
53601020 Employee education
53601030 Employee education
53601040 Employee education
53601050 Employee education
53601080 Emp. Education-STR-RRF
63601010 Employee education
63601099 Employee education
- -
1,290,094 1,352,304
- -
272,990 380,752
- -
13,957 13,957
1,577,041 1,747,013 Allocated by collection revenue % 19.00% 1,415,012 332,001 388,650 409,537
748,240 764,863
- -
9,367 9,742
87,042 89,919
- -
12,622 13,464
378 403
152 163
44 47
193 206
165,516 165,516
- -
33 33
33 33
74,547 85,662
90,766 100,652
1,577,583 1,640,239 Allocated by collection revenue % 19.00% 1,328,529 311,710 - -
- -
2,579 2,579
31,035 31,035
- -
7,290 7,290
- -
- -
274,347 274,347
18,233 18,233
179,747 179,747
- -
- -
117 117
- -
- -
- -
- -
- -
1,904 2,031
- -
- -
536 571
24,442 26,072
- -
- -
2,267 2,418
4,470 4,470
341,774 371,205
202,426 219,857
- -
361,061 392,152
- -
- -
81,012 52,687
- -
- -
38,221 40,393
- -
40 40
- -
2,236 2,236
- -
- -
- -
1,335 1,335
- -
- -
- -
4,250 4,250
361 361
311
56001010 Insurance - general
56001020 Insurance - general
56001030 Insurance - general
56001040 Insurance - general
56001050 Insurance - general
56001080 Ins. - general-STR-RRF
56001095 Ins. - general-STR-Parking
56001099 Insurance - general
66001095 Insurance - general
66001099 Insurance - general
66001192 Insurance - general
62201000 Collection fees
62201110 Collection fees-City-Collectioin
62201010 COLLECTION FEES-STR-COLLECTIOIN
62201310 COLLECTION FEES-NEVEDA-COLLECTIOIN
73001050 Cash over/short - STR - Recycle
73001099 Cash over (short)
67301020 Office expense
67301099 Office expense
67301050 Office expense
67501099 Postage
67501010 Postage-STR-Collectioin
67701099 Property taxes
67701080 Property taxes-STR-RRF
67701095 Property taxes-STR-Parking
57701020 Property taxes
57601010 Professional fees
57601020 Professional fees
57601030 Professional fees
57601099 PROFESSIONAL FEES
67601010 Professional fees
67601030 Professional fees
67601050 Professional fees
67601099 Professional fees
67601040 Professional fees
67601020 Professional fees
68051099 Rent - equipment
68401099 Repairs & maintenance
68401020 REPAIRS & MAINT-STR-TRANSFER
68401080 Repairs & maint-STR-RRF
68401095 Repairs & maint-STR-Parking
59601020 Travel
59601030 Travel
59601040 Travel
59601050 Travel
59601010 Travel
59601099 Travel
69601099 Travel
59901010 Utilities
59901020 Utilities
59901030 Utilities
59901040 Utilities
59901050 Utilities
59901060 Utilities-STR-Dunlap
59901092 Utilities-STR-2133 Eloise
59901080 Utilities-STR-RRF
59901095 Utilities-STR-Parking
59901099 Utilities-City-Shop
59901162 Utilities-City-2085 Eloise
59901163 Utilities-City-2133 Eloise
69901099 Utilities
69901010 Utilities
69901095 Utilities-STR-Parking
72001000 Gain (loss) sale of equipment
72001099 Gain (loss) sale of equipment
55201010 Fuel
55201020 Fuel
55201030 Fuel
55201040 Fuel
55201050 FUEL
55201099 FUEL
55601010 Haz. Waste-STR-G & A
55601020 Hazardous waste
55601030 HAZARDOUS WASTE
55601040 Hazardous waste
66801099 Licenses & fees
66801010 LICENSES & FEES
66801040 LICENSES & FEES-CITY-G & A
66801050 Licenses & fees
56801010 Licenses & fees
56801020 Licenses & fees
116,279 146,511
87,132 109,786
15,867 19,992
47,600 59,977
22,440 28,275
7,707 9,710
23,574 29,703 - - - -
159,355 200,788
(6) (8)
--
--
--
--
(18) (18)
(279) (279)
178 178
173,008 173,008
55 55
52,663 56,175 4 5
103,003 105,063
85,179 86,882
44,852 45,749
41 42
2,752 2,752
100 100
8,147 8,147
9,533 9,533
3,500 3,500
2,765 2,765 - -
477,602 482,602
200 200
16,793 16,793
11,895 11,895
61,379 61,379 - - - - - - - 96 - 175 - 119 - - - 598
60 34
7,364 7,364 - -
12,021 12,822
63,099 67,307
79,965 85,299
19,989 21,322 - -
87 93
79,864 85,191
28,139 30,016
243 259 - - - -
110,917 118,315
1,494 1,593 - - - -
(28,089) (28,089)
477,693 509,555
288,583 307,832
68 73
--
--
27,973 29,839 - -
7,980 8,781
2,090 2,300
148,910 163,857
27,219 29,035
570 608
163 174
19 20
53,630 132,390
29,539 31,509
312
56801030 Licenses & fees
56801040 Licenses & fees
56801050 Licenses & fees
56801080 Licenses & fees-STR-RRF
56801095 Licenses & fees-STR-Parking
56801099 Licenses & fees-County-Transfer
59201010 Supplies
59201020 Supplies
59201030 Supplies
59201040 Supplies
59201050 Supplies
59201080 Supplies-STR-RRF
59201095 Supplies-STR-Parking
59201099 Supplies
69201099 Supplies
69201020 Supplies-STR-Transfer
69201030 Supplies-STR-Shop
69201400 SUPPLIES-GOV-G&A
57001000 Meals
57001010 Meals
57001020 Meals
57001030 Meals
57001040 Meals
57001050 Meals
67001099 Meals
67001010 Meals-STR-Collection
67201000 Miscellaneous
67201099 Miscellaneous
57201010 Miscellaneous
57201030 Miscellaneous
57201040 Miscellaneous
99991099 Suspense
Total General and Admininstrative costs

10. MRF Principal & Interest Payments
See MRF/RRF tab

11. RRF Principal & Interest Payments
See "MRF-RRF" tab
All Interest
66401099
56401010
56401020
56401030
56401040
56401050
56401080
56401099
56401300
Less: Related party interest (unallowable) None in FY23 or FY24 Total Interest
Excluded Accounts:

Unallowable expenses:
62901000 Donations/ deductable-Nat'l
62911000 Donation/NonDed-Pol. & CRRC
62911099 Donation/NonDed-Pol. & CRRC
62951050 Contributions-Local
62951099 Contributions-Local
62951000 Contributions-Local
Donations
64201000 Franchise fees
64201099 Franchise fees
64201010 Franchise fees
69501099 Surcharges
Franchise Fees
82001000 Provision for state taxes
82001099 Provision for state taxes
83001000 Provision for deferred taxes
83001099 Provision for deferred taxes
State Taxes
60101161 RENTAL - ADVERTISING-CITY-RUTH
60101162 Rental - Advert-City-2085 Eloise
60101165 RENTAL - ADVERT-CITY-2121 ELOISE
60101260 RENTAL - ADVERTISING
60101261 RENTAL - ADVERTISING
60201160 Rental - Deprec-City-Dunlap
60201161 Rental - Deprec-City-Ruth
60201162 Rental - Deprec-City-2085 Eloise
60201163 Rental - Deprec-City-2135/2141 Ruth
60201192 RENTAL - DEPRECIATION
60201261 RENTAL - DEPRECIATION
60301092 RENTAL - INSURANCE
60251260 RENTAL - EMPLOYEE EDUCATION
60251261 RENTAL - EMPLOYEE EDUCATION
See "Debt" tab for Other Interest Excluding
MRF/RRF & Related Party
327 349
- -
1,931 2,060
- -
- -
369 394
108,747 53,267
116,570 27,595
423,268 467,291
53,084 25,146
10,469 14,944
9,526 4,054
4,426 435
4,503 321
27,156 27,156
- -
- -
- -
- -
- -
- -
720 720
- -
- -
2,301 2,301
- -
- -
418 418
- -
- -
- -
- -
5,316,386 5,549,625 Allocated by collection rev % 19.00% 4,494,977 1,054,648 118,962 118,962
112,964 145,395
35,335 35,335
986 986
1,273 1,273
- -
8,201 8,201
968 968
278,689 311,120 Allocated by collection revenue % 19.00% 251,995 59,125 - -
- -
19,804 19,804
- -
39,121 39,121
- -
- 148,922 City increased FF 1% effective 2024 148,922
998,521 1,052,190 3% of NV Rev, 5% of City & El Do Rev & Trs St 834,216 217,974 108 108 108 -
- - - -
- -
314,454 331,353
- -
3,800 3,800
- -
- -
- -
- -
- -
- -
- -
- -
- -
21,200 21,237
- -
(408) (408)
- -
- -
313
60301160 Rental - Insur.-City-Dunlap
60301162 Rental - Insur.-City-2085 Eloise
60301192 Rental - Insur
60301260 RENTAL - INSURANCE
60301261 RENTAL - INSURANCE
60401260 RENTAL - LICENSES
60401261 RENTAL - LICENSES
60551160 Rental - Taxes-City-Dunlap
60551161 Rental - Taxes-City-Ruth
60551162 RENTAL - TAXES-CITY-2085 ELOISE
60551163 Rental - Taxes-City-2135/2141 Ruth
60551164 Rental - Taxes-City-2157 Ruth
60551192 Rental - Taxes
60551260 RENTAL - PROPERTY TAXES
60551261 RENTAL - PROPERTY TAXES
60601192 Rental - Rent
60651092 Rental - Repair
60651099 Rental - Repair
60651160 Rental - Repair-City-Dunlap
60651161 Rental - Repair-City-Ruth
60651192 Rental - Repair
60651163 Rental - Repair-City-2135/2141 Ruth
60651164 Rental - Repair-City-2157 Ruth
60651165 Rental - Repair-City-2121 Eloise
60651260 RENTAL - REPAIRS & MAINTENANCE
60651261 RENTAL - REPAIRS & MAINTENANCE
60751092 Rental-utility-city-Dunlap
60751161 Rental - Utilit-City-Ruth
60751162 Rental - Utilit-City-2085 Eloise
60751163 Rental - Utilit-City-2135/2141 Ruth
60751164 Rental - Utilit-City-2157 Ruth
60751165 Rental - Utilit-City-2121 Eloise
60751260 RENTAL - UTILITIES
60751261 RENTAL - UTILITIES
Total Unallowable expenses:

Reconciliation Total above
Total Expense per WTB
Known difference for unallowed MRF/RRF depreciation and change in lives Difference:

Expenses per Audited FS at 6/30/22:

Operating
Administrative
Gain/loss on disposition of assets
Interest expense
Provision for state income taxes
Difference
- -
- -
9,411 9,411
- -
- -
- -
- -
- -
- -
- -
- -
- -
1,895 1,895
- -
- -
- -
4,883 4,883
- -
- -
- -
2,288 2,288
- -
- -
- -
- -
- -
8,219 8,219
- -
- -
- -
- -
- -
- -
- -
1,423,296 1,642,825
22,280,805 23,364,895
22,645,906 23,743,606
(365,101) (378,711)
(0) 0
314
Operating Costs
Summary (Linked to WTB Forecast)

5. Direct Labor
Wages and Payroll Taxes
51001010 Labor
51001020 Labor
51001030 Labor
51001040 Labor
51001050 Labor
51001080 Labor-STR-RRF
51001099 Labor
51001300 Labor-Neveda-G & A
51021010 Officer salaries
51021020 Officer salaries
51021099 OFFICER SALARIES
51021040 Officer salaries
51101010 Payroll taxes
51101020 Payroll taxes
51101030 Payroll taxes
51101040 Payroll taxes
51101050 Payroll taxes
51101080 Payroll taxes-STR-RRF
51101090 Payroll taxes
51101099 Payroll taxes
51121010 Employee benefits
51121020 Employee benefits
51121030 Employee benefits
51121040 Employee benefits
51121050 Employee benefits
51121080 Employee benefits
51121099 Employee benefits
51141010 Insurance - health
51141020 Insurance - health
51141030 Insurance - health
51141040 Insurance - health
51141050 Insurance - health
51141099 Insurance - health
51141080 Ins. - Health-STR-RRF
51141300 Ins. - Health-Neveda-G & A
51151010 Insurance - Workers' comp.
51151020 Insurance - Workers' comp.
51151030 Insurance - Workers' comp.
51151040 Insurance - Workers' comp.
51151050 Insurance - Workers' comp.
51151080 Ins. - W/C-STR-RRF
51161010 Pension plan - qualified
51161020 Pension plan - qualified
51161030 Pension plan - qualified
51161040 Pension plan - qualified
51161050 Pension plan - qualified
51161080 P/P - Qualfied-STR-RRF
51161090 Pension plan - qualified
Total Direct Labor

6. Equipment Costs and Facility Costs
52801010 Depreciation
52801020 Depreciation
52801030 Depreciation
52801040 Depreciation
52801050 Depreciation
52801080 Depreciation-STR-RRF
52801095 Depreciation-STR-Parking
52801195 Depreciation-City-Parking
52801300 Depreciation-Neveda-G & A
58001010 Rent - property
58001020 RENT - PROPERTY
58001030 Rent - property
58001040 Rent - property
58001050 Rent - property
58001163 Rent - property-City-2133 Eloise
58051010 Rent - equipment
58051020 Rent - equipment
58051030 Rent - equipment
58051080 Rent - equip.-STR-RRF
58401010 Repairs & maintenance
58401020 Repairs & maintenance
58401030 Repairs & maintenance
58401040 Repairs & maintenance
58401050 Repairs & maintenance
58401080 Repairs & maint-STR-RRF
58401095 Repairs & maint-STR-Parking
58401099 Repairs & maintenance
58401011 Repairs & maintenance
58401192 Repairs & maintenance
58401162 Repairs & maint-City-2085 Eloise
58401200 Repairs & maint-County-G & A
Adjustment to correct for allowable useful lives (see wps 216-217) Less: Depr on MRF Building only
Less: Depr on RRF/TPF Building only
Total Equipment & Facility

FORECAST
SB-1383 SB-1383
6/30/2024 Change
2,203,813
1,054,460
1,260,186
1,619,672
378,290
205,016
2,670
-
368,671
301,110
-
394,439
229,729
114,521
109,670
168,057
39,704
17,886
1,172
(52,177)
5,594
5,784
335
2,214
916
166
400
540,050
186,892
195,440
458,108
149,825
(326)
50,958
-
125,266
62,631
56,194
91,503
16,830
9,615
209,102
130,289
107,114
160,301
38,356
16,845
-
11,037,291 236,091 3 new drivers for SS/GW routes (Wages,Payroll Taxes, Pension, WC, and HI) 1,728,948
292,059
55,141
124,038
21,222
210,558
109,534
-
-
-
-
-
-
-
-
67,164
20,180
-
-
220,781
273,650
31,552
107,842
13,000
15,921
21,163
541
31 36
-
-
56,616
(52,969)
(382,358)
2,934,650 1,261,775 Tote/Trk depreciation $1.23M + $27,390 in R&M 315

7. Landfill Disposal Costs
53201010 Dump fees
53201020 Dump fees
53201030 DUMP FEES
53201040 Dump fees (MRF)
53201080 Dump fees-STR-RRF
53201099 Dump fees
Total Landfill Disposal Costs

8. Office Salaries
Wages and Payroll Taxes
61021099 Officer salaries
61031099 Office salaries
61031050 Office salaries-STR-Recycle
61051099 Vacation pay
61101099 Payroll taxes
61121050 Employee benefits
61121099 Employee benefits
61121010 Emp. Benefits-STR-Collectioin
61121020 Employee benefits
61121030 Employee benefits
61121040 Employee benefits
61141099 Insurance - health
61141010 Ins. - Health-STR-Collectioin
61141020 Insurance - health
61141040 Ins. - Health-STR-MRF
61151099 Insurance - Workers' comp.
61161099 Pension plan - qualified
Total Office Salaries

9. General and Administrative Costs
50001040 COGS recycle-STR-MRF
50111040 COGS Rec.Glass-STR-MRF
50131040 COGS Rec.Crdbd-STR-MRF
50191080 COGS Rec.Wood-STR-RRF
50201040 COGS Rec.Misc.-STR-MRF
50201080 COGS Rec.Misc.-STR-RRF
50171040 COGS Rec.OIL-STR-MRF
50001050 Cost of goods sold - recycle
50101050 COGS Rec.Alum-STR-Recycle
50111050 COGS Rec.Glass-STR-Recycle
50121050 COGS Rec.Plasti-STR-Recycle
50131050 COGS Rec.Crdbd-STR-Recycle
50141050 COGS - RECYCLE NEWSPRINT
50151050 COGS Rec.BiMeta-STR-Recycle
50161050 COGS Rec.Steel-STR-Recycle
50171050 COGS Rec.Tin-STR-Recycle
50191040 COGS Rec.Wood-STR-MRF
50191050 COGS Rec.Wood-STR-Recycle
50201050 COGS Rec.Misc.-STR-Recycle
52001010 Advertising
52001020 Advertising
52001030 Advertising
62001010 Advertising
62001099 ADVERTISING
52001040 Advertising
52001050 Advertising
52001099 ADVERTISING
62101000 BAD DEBTS
52401010 Contract labor
52401020 Contract labor
52401030 CONTRACT LABOR
52401040 Contract labor
52401050 Contract labor
52401080 Contract labor-STR-RRF
62401099 Contract labor
62401000 Contract labor
62801000 Depreciation
62801099 Depreciation
62801040 Depreciation-STR-MRF
63001020 Dues & subscriptions
63001040 Dues & subscriptions
63001099 Dues & subscriptions
63601000 Employee education
53601010 Employee education
53601020 Employee education
53601030 Employee education
53601040 Employee education
53601050 Employee education
53601080 Emp. Education-STR-RRF
63601010 Employee education
63601099 Employee education
-
1,407,772
-
380,752
-
13,957
1,802,481 55,468 Changes in processing fees for unbagged GW; increase in volume 409,537
1,014,674
-
9,742
89,919
-
13,464
403
163
47 206
165,516
-
33 33
85,662
100,652
1,890,050 249,811 New Collection Dept Manager & 1 Customer Service Rep/1383 - -
- -
2,579 -
31,035 -
- -
7,290 -
- -
- -
274,347 -
18,233 -
179,747 -
- -
- -
117 -
- -
- -
- -
- -
- -
-
-
56,031 54,000 SB-1383 Advertising/social media, etc
- -
- -
571 -
26,072 -
- -
- -
2,418 -
-
-
4,470 -
-
-
371,205 -
219,857 -
- -
392,152 -
- -
- -
152,687 100,000 Jennifer Arbuckle Consulting - 1383
- -
-
-
- -
40,393 -
- -
-
-
40 -
- -
2,236 -
-
-
- -
- -
- -
1,335 -
- -
- -
- -
4,250 -
361 -
-
316
56001010 Insurance - general
56001020 Insurance - general
56001030 Insurance - general
56001040 Insurance - general
56001050 Insurance - general
56001080 Ins. - general-STR-RRF
56001095 Ins. - general-STR-Parking
56001099 Insurance - general
66001095 Insurance - general
66001099 Insurance - general
66001192 Insurance - general
62201000 Collection fees
62201110 Collection fees-City-Collectioin
62201010 COLLECTION FEES-STR-COLLECTIOIN
62201310 COLLECTION FEES-NEVEDA-COLLECTIOIN
73001050 Cash over/short - STR - Recycle
73001099 Cash over (short)
67301020 Office expense
67301099 Office expense
67301050 Office expense
67501099 Postage
67501010 Postage-STR-Collectioin
67701099 Property taxes
67701080 Property taxes-STR-RRF
67701095 Property taxes-STR-Parking
57701020 Property taxes
57601010 Professional fees
57601020 Professional fees
57601030 Professional fees
57601099 PROFESSIONAL FEES
67601010 Professional fees
67601030 Professional fees
67601050 Professional fees
67601099 Professional fees
67601040 Professional fees
67601020 Professional fees
68051099 Rent - equipment
68401099 Repairs & maintenance
68401020 REPAIRS & MAINT-STR-TRANSFER
68401080 Repairs & maint-STR-RRF
68401095 Repairs & maint-STR-Parking
59601020 Travel
59601030 Travel
59601040 Travel
59601050 Travel
59601010 Travel
59601099 Travel
69601099 Travel
59901010 Utilities
59901020 Utilities
59901030 Utilities
59901040 Utilities
59901050 Utilities
59901060 Utilities-STR-Dunlap
59901092 Utilities-STR-2133 Eloise
59901080 Utilities-STR-RRF
59901095 Utilities-STR-Parking
59901099 Utilities-City-Shop
59901162 Utilities-City-2085 Eloise
59901163 Utilities-City-2133 Eloise
69901099 Utilities
69901010 Utilities
69901095 Utilities-STR-Parking
72001000 Gain (loss) sale of equipment
72001099 Gain (loss) sale of equipment
55201010 Fuel
55201020 Fuel
55201030 Fuel
55201040 Fuel
55201050 FUEL
55201099 FUEL
55601010 Haz. Waste-STR-G & A
55601020 Hazardous waste
55601030 HAZARDOUS WASTE
55601040 Hazardous waste
66801099 Licenses & fees
66801010 LICENSES & FEES
66801040 LICENSES & FEES-CITY-G & A
66801050 Licenses & fees
56801010 Licenses & fees
56801020 Licenses & fees
-
162,954 16,443 Vehicle Insurance - net 3 new trucks
109,786 -
19,992 -
59,977 -
28,275 -
9,710 -
29,703 -
- -
- -
200,788 -
(8) -
-
-
- -
- -
- -
- -
(18) -
(279) -
-
178 -
173,008 -
55 -
56,175 -
5 -
-
105,063 -
86,882 -
45,749 -
42 -
-
2,752 -
100 -
8,147 -
9,533 -
3,500 -
2,765 -
- -
507,602 25,000 Addtl' SB-1383 Consulting/Rate App/Fran Ext 200 -
16,793 -
-
11,895 -
-
-
61,379 -
- -
- -
- -
-
-
96 -
175 -
119 -
- -
598 -
34 -
7,364 -
-
-
- -
12,822 -
67,307 -
85,299 -
21,322 -
- -
93 -
85,191 -
30,016 -
259 -
- -
- -
118,315 -
1,593 -
- -
-
- -
(45,389) (17,300) Gain on 6 old trucks sold (10 Yr spread) -
-
557,535 47,980 Increase in fuel based on 7 new SS/GW routes 307,832 -
73 -
- -
- -
29,839 -
-
-
- -
8,781 -
2,300 -
163,857 -
-
-
29,035 -
608 -
174 -
20 -
141,423 9,033 Vehicle Registration - net 3 new trucks
31,509 -
317
56801030 Licenses & fees
56801040 Licenses & fees
56801050 Licenses & fees
56801080 Licenses & fees-STR-RRF
56801095 Licenses & fees-STR-Parking
56801099 Licenses & fees-County-Transfer
59201010 Supplies
59201020 Supplies
59201030 Supplies
59201040 Supplies
59201050 Supplies
59201080 Supplies-STR-RRF
59201095 Supplies-STR-Parking
59201099 Supplies
69201099 Supplies
69201020 Supplies-STR-Transfer
69201030 Supplies-STR-Shop
69201400 SUPPLIES-GOV-G&A
57001000 Meals
57001010 Meals
57001020 Meals
57001030 Meals
57001040 Meals
57001050 Meals
67001099 Meals
67001010 Meals-STR-Collection
67201000 Miscellaneous
67201099 Miscellaneous
57201010 Miscellaneous
57201030 Miscellaneous
57201040 Miscellaneous
99991099 Suspense
Total General and Admininstrative costs

10. MRF Principal & Interest Payments
See MRF/RRF tab

11. RRF Principal & Interest Payments
See "MRF-RRF" tab
All Interest
66401099
56401010
56401020
56401030
56401040
56401050
56401080
56401099
56401300
Less: Related party interest (unallowable) None in FY23 or FY24 Total Interest
Excluded Accounts:

Unallowable expenses:
62901000 Donations/ deductable-Nat'l
62911000 Donation/NonDed-Pol. & CRRC
62911099 Donation/NonDed-Pol. & CRRC
62951050 Contributions-Local
62951099 Contributions-Local
62951000 Contributions-Local
Donations
64201000 Franchise fees
64201099 Franchise fees
64201010 Franchise fees
69501099 Surcharges
Franchise Fees
82001000 Provision for state taxes
82001099 Provision for state taxes
83001000 Provision for deferred taxes
83001099 Provision for deferred taxes
State Taxes
60101161 RENTAL - ADVERTISING-CITY-RUTH
60101162 Rental - Advert-City-2085 Eloise
60101165 RENTAL - ADVERT-CITY-2121 ELOISE
60101260 RENTAL - ADVERTISING
60101261 RENTAL - ADVERTISING
60201160 Rental - Deprec-City-Dunlap
60201161 Rental - Deprec-City-Ruth
60201162 Rental - Deprec-City-2085 Eloise
60201163 Rental - Deprec-City-2135/2141 Ruth
60201192 RENTAL - DEPRECIATION
60201261 RENTAL - DEPRECIATION
60301092 RENTAL - INSURANCE
60251260 RENTAL - EMPLOYEE EDUCATION
60251261 RENTAL - EMPLOYEE EDUCATION
See "Debt" tab for Other Interest Excluding
MRF/RRF & Related Party
349 -
- -
2,060 -
- -
- -
394 -
-
-
53,267 -
27,595 -
467,291 -
25,146 -
14,944 -
4,054 -
435 -
321 -
27,156 -
- -
- -
- -
-
-
- -
- -
- -
720 -
- -
- -
2,301 -
- -
- -
418 -
- -
- -
- -
- -
5,784,781 235,156
118,962
141,657
665,483
986
1,273
-
8,201
968
937,530 626,410 Increase in interest on SB-1383 Totes & Trks financed -
-
19,804
-
39,121
-
148,922
1,052,190
108
-
-
331,353
-
3,800
-
-
-
-
-
-
-
-
-
21,237
-
(408)
-
-
318
60301160 Rental - Insur.-City-Dunlap
60301162 Rental - Insur.-City-2085 Eloise
60301192 Rental - Insur
60301260 RENTAL - INSURANCE
60301261 RENTAL - INSURANCE
60401260 RENTAL - LICENSES
60401261 RENTAL - LICENSES
60551160 Rental - Taxes-City-Dunlap
60551161 Rental - Taxes-City-Ruth
60551162 RENTAL - TAXES-CITY-2085 ELOISE
60551163 Rental - Taxes-City-2135/2141 Ruth
60551164 Rental - Taxes-City-2157 Ruth
60551192 Rental - Taxes
60551260 RENTAL - PROPERTY TAXES
60551261 RENTAL - PROPERTY TAXES
60601192 Rental - Rent
60651092 Rental - Repair
60651099 Rental - Repair
60651160 Rental - Repair-City-Dunlap
60651161 Rental - Repair-City-Ruth
60651192 Rental - Repair
60651163 Rental - Repair-City-2135/2141 Ruth
60651164 Rental - Repair-City-2157 Ruth
60651165 Rental - Repair-City-2121 Eloise
60651260 RENTAL - REPAIRS & MAINTENANCE
60651261 RENTAL - REPAIRS & MAINTENANCE
60751092 Rental-utility-city-Dunlap
60751161 Rental - Utilit-City-Ruth
60751162 Rental - Utilit-City-2085 Eloise
60751163 Rental - Utilit-City-2135/2141 Ruth
60751164 Rental - Utilit-City-2157 Ruth
60751165 Rental - Utilit-City-2121 Eloise
60751260 RENTAL - UTILITIES
60751261 RENTAL - UTILITIES
Total Unallowable expenses:

Reconciliation Total above
Total Expense per WTB
Known difference for unallowed MRF/RRF depreciation and change in lives Difference:

Expenses per Audited FS at 6/30/22:

Operating
Administrative
Gain/loss on disposition of assets
Interest expense
Provision for state income taxes
Difference
-
-
9,411
-
-
-
-
-
-
-
-
-
1,895
-
-
-
4,883
-
-
-
2,288
-
-
-
-
-
8,219
-
-
-
-
-
-
-
1,642,825
26,029,608 2,664,713
26,408,319
(378,711)
0 319
Debt for MRF
Union Bank/BofA Term Loan
Variable interest rate
Refinance of:

JPA - CONSTRUCTION (MRF) 712,164.53 35.6%
JPA - HAZMAT BUILDING (MRF) 54,337.22 2.7%
Bank of America - Storage Units loan 665,287.90 33.3%
Bank of America - 2192 Ruth loan 206,868.37 10.3%
Excess over refi to STR 361,341.98 18.1%
2,000,000.00 100.0%
UB Term Loan was Refinance in FY15 to BofA Term Loan
Re-allocation as of FY2015 Refinance
PY Balance 950,000.00 38.3%
Payoff (950,000.00)
New Term Note Addition FY2015 1,565,000.00 23.3% Updated % MRF Debt for RRF (CURRENT)
CPCFA Bond
Fund used for RRF construction 8,900,000.00 100.0% Per audit 6/30/10 & per client Total Fund 16,615,000.00
CPCFA was Refinance in FY15 to BofA Term Loan
Re-allocation as of FY2015 Refinance
PY Balance 10,845,000.00
Payoff (10,845,000.00)
New Term Note Addition FY2015 10,205,000.00 100.0%
If not refinanced at 1/1/24>
320
Debt for RRF (REFI OVER 20 YRS)
CPCFA Bond
Fund used for RRF construction 8,900,000.00 100.0% Per audit 6/30/10 & per client Total Fund 16,615,000.00
CPCFA was Refinance in FY15 to BofA Term Loan
Re-allocation as of FY2015 Refinance
PY Balance 10,845,000.00
Payoff (10,845,000.00)
New Term Note Addition FY2015 10,205,000.00 100.0%
wp 202
*12 month (Prin & Int) after Refi
321
LIBOR + 1.25%
Loan
Balance
Principal
Payment
Payment
allocated to
MRF Interest payments
Interest
allocated to
MRF per GL
6/30/2009 1,950,000
6/30/2010 1,750,000 (200,000) (76,650) Actual below 34,925 3/31/2011 1,600,000 (150,000) (57,488) Actual below 20,253 6/30/2011 1,550,000 (50,000) (19,163)
6/30/2012 1,350,000 (200,000) (76,650)
6/30/2013 1,150,000 (200,000) (76,650) From audit binder 15,570 6/30/2014 950,000 (200,000) (76,650) From audit binder 13,078 6/30/2015 1,506,369 556,369 From audit binder 10,131
6/30/2016 1,194,583 (311,786) (72,535) From audit binder 4,743 6/30/2017 952,797 (241,786) (56,250) From audit binder 5,099 6/30/2018 821,012 (131,785) (30,659) From audit binder 5,710 6/30/2019 709,226 (111,786) (26,006) From audit binder 6,608 6/30/2020 597,440 (111,786) (26,006) From audit binder 3,920 6/30/2021 485,654 (111,786) (26,006) From audit binder 1,753 6/30/2022 373,868 (111,786) (26,006) From audit binder 1,836 6/30/2023 262,082 (111,786) (26,006) estimated @ 5.25% AVG 16,686 6/30/2024 150,296 (111,786) (26,006) estimated @ 6.534% 13,472 30/10 & per client
LIBOR + 1.25%
Loan
Balance
Principal
Payment
Payment
allocated to RRF
(100%) Interest payments
Interest
allocated to
RRF (100%)
6/30/2009 16,615,000
6/30/2010 16,145,000 (470,000) (470,000) -
3/31/2011 14,895,000 (1,250,000) - -
6/30/2011 13,770,000 (1,125,000) (1,125,000) -
6/30/2012 12,645,000 (1,125,000) (1,125,000) -
6/30/2013 11,745,000 (900,000) (900,000) from audit binder 218,530 6/30/2014 10,845,000 (900,000) (900,000) from audit binder 169,990 6/30/2015 9,643,512 (1,201,488) (1,201,488) from audit binder 156,985 6/30/2016 8,374,583 (1,268,929) (1,268,929) from audit binder 142,925 6/30/2017 7,185,654 (1,188,929) (1,188,929) from audit binder 165,306 6/30/2018 6,386,726 (798,928) (798,928) from audit binder 187,791 6/30/2019 5,657,798 (728,928) (728,928) from audit binder 223,342 6/30/2020 4,928,870 (728,928) (728,928) from audit binder 136,496 6/30/2021 4,199,942 (728,928) (728,928) from audit binder 63,508 6/30/2022 3,471,014 (728,928) (728,928) from audit binder 70,414 6/30/2023 2,742,086 (728,928) (728,928) estimated @ 5.25% AVG 163,019 6/30/2024 2,013,158 (728,928) (728,928) estimated @ 6.534% 155,354 Grand Totals Principal & Interest MRF & RRF:
322
6/30/2022 827,184
6/30/2023 934,640
6/30/2024 923,761
30/10 & per client
LIBOR + 1.25%
Loan
Balance
Principal
Payment
Payment
allocated to RRF
(100%) Interest payments
Interest
allocated to
RRF (100%)
6/30/2009 16,615,000
6/30/2010 16,145,000 (470,000) (470,000) -
3/31/2011 14,895,000 (1,250,000) - -
6/30/2011 13,770,000 (1,125,000) (1,125,000) (54,688)
6/30/2012 12,645,000 (1,125,000) (1,125,000) -
6/30/2013 11,745,000 (900,000) (900,000) from audit binder 218,530 6/30/2014 10,845,000 (900,000) (900,000) from audit binder 169,990 6/30/2015 9,643,512 (1,201,488) (1,201,488) from audit binder 156,985 6/30/2016 8,374,583 (1,268,929) (1,268,929) from audit binder 142,925 6/30/2017 7,185,654 (1,188,929) (1,188,929) from audit binder 165,306 6/30/2018 6,386,726 (798,928) (798,928) from audit binder 187,791 6/30/2019 5,657,798 (728,928) (728,928) from audit binder 223,342 6/30/2020 4,928,870 (728,928) (728,928) from audit binder 136,496 6/30/2021 4,199,942 (728,928) (728,928) from audit binder 63,508 6/30/2022 3,471,014 (728,928) (728,928) from audit binder 70,414 6/30/2023 2,742,086 (728,928) (728,928) estimated @ 5.25% AVG 163,019 1/1/24 Refi 2,377,619 (364,467) (364,467) estimated @ 6.534% (first 6 mo) 83,630 ^1/1/24 Bal
6/30/24 Refi 2,353,213 (24,406) (24,406) estimated @ 6.534% (last 6 mo) 77,280 Prin & Int) after Refi wp 202 (118,881) 151,616
323
Percentage El Dorado= 19.00% effective 6/30/22
El Do only
Principal
Pymt
City & Doug
Principal
Pymt
El Do only
Interest
City & Doug
Interest
15,752 60,899 3,053 12,516
15,031 61,619 2,565 10,514
- - 1,987 8,144
15,095 57,441 987 3,756
11,706 44,544 1,061 4,038
6,380 24,279 1,188 4,522
5,344 20,662 1,358 5,250
5,344 20,662 805 3,114
5,344 20,662 360 1,393
4,942 21,064 349 1,487
4,942 21,064 3,171 13,515
4,942 21,064 2,560 10,912
El Do only
Principal
Pymt
City & Doug
Principal
Pymt
El Do only
Interest
City & Doug
Interest
176,490 723,510 42,854 175,676
176,490 723,510 33,335 136,655
235,612 965,876 30,785 126,200
264,064 1,004,865 29,743 113,182
247,416 941,513 34,400 130,906
166,257 632,671 39,079 148,712
149,795 579,133 45,897 177,445
149,795 579,133 28,050 108,446
149,795 579,133 13,051 50,457
138,525 590,403 13,381 57,033
138,525 590,403 30,980 132,039
138,525 590,403 29,523 125,830
324
-
-
(0)
Chk
El Do only
Principal
Pymt
City & Doug
Principal
Pymt
El Do only
Interest
City & Doug
Interest
176,490 723,510 42,854 175,676
176,490 723,510 33,335 136,655
235,612 965,876 30,785 126,200
264,064 1,004,865 29,743 113,182
247,416 941,513 34,400 130,906
166,257 632,671 39,079 148,712
149,795 579,133 45,897 177,445
149,795 579,133 28,050 108,446
149,795 579,133 13,051 50,457
138,525 590,403 13,381 57,033
138,525 590,403 30,980 132,039
69,263 295,204 15,893 67,737 Use total below - assume full 12 month of refi w/ rate - - - -
from wp 202 4,638 19,768 14,686 62,594 Use total below - assume full 12 month of refi w/ rate 22,592 96,289 28,813 122,803.05
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
1 AGREEMENT
This agreement (“ Agreement”) is entered into as of this 7th day of December 2021 between the City of South Lake Tahoe, a California municipal corporation (“ City”), South Tahoe Refuse Co., a California corporation (“ STR”), and Clean Tahoe Program, a California non-profit public benefit corporation (“ Clean Tahoe”). The City, STR and Clean Tahoe are each referred to as a Party” and collectively as the “ Parties.”
This Agreement is made with reference to the following recitals:

Recitals
A. The City is a general law city within the meaning of the California Constitution and has reserved its powers pursuant to California Public Resources Code Section 40000 et seq. to grant an exclusive franchise to handle discarded materials in the City, including Solid Waste, Compostable Materials ( organics) and Recyclable Materials.

B. On August 21, 2007, the City granted to STR an exclusive Waste Services Agreement for the collection, transportation, recycling, composting and disposal of Solid Waste, Compostable Materials and organics and Recyclable Materials within the City, which was amended on January 2, 2012 ( the “ Franchise”).

C. On September 3, 2019, the City entered into a Professional Services Agreement PSA”) with Clean Tahoe Program for litter abatement and debris and illegal dumping cleanup services. The PSA was amended by the City and Clean Tahoe on March 2, 2021.

D. STR and Clean Tahoe have both provided services to the City relating to the collection, processing and disposal of discarded materials and litter in the City for many years and have worked in close and effective cooperation with each other.

E. The City has determined that it is in the best interests of all Parties, and will provide the most efficient means for the City to manage, coordinate and finance the collection and cleanup of discarded materials, litter and illegal dumping in the City, for Clean Tahoe to become a subcontractor to STR and, concurrently, to terminate Clean Tahoe’ s PSA with the City.

Agreement
NOW, THEREFORE, in consideration of the foregoing Recitals, and for good and valuable consideration, the receipt and sufficiency of which the Parties acknowledge, City, STR and Clean Tahoe agree to the following terms and conditions:

1. Effective Date. The effective date of this Agreement (“ Effective Date”) and of the Parties’ respective rights and obligations shall be January 1, 2022.

2. Termination of Clean Tahoe Program Professional Services Agreement. The PSA between the City and Clean Tahoe shall terminate as of midnight of the day before the Effective 385
2 Date. The City will pay Clean Tahoe for all services rendered under the PSA up to the Effective Date. The City’ s and Clean Tahoe’ s rights and obligations under paragraph 15 of the PSA shall survive termination of that agreement. STR will have no obligation in connection with the termination of the PSA or incur any liability related thereto.

3. Amendment to STR Franchise Agreement. The Franchise is amended to add the following section 29 to the Franchise.

29. For the duration of the Franchise, STR shall enter into a subcontract, the form of which shall be conditioned on the City’ s prior written approval, for Clean Tahoe to perform the following services in the City:

Clean Tahoe agrees to provide litter control and related services in accordance with the following Scope of Work.

The Clean Tahoe Program is a community- based nonprofit organization focused on improving the visual quality of the El Dorado County portion of the Lake Tahoe Basin. The Program performs litter abatement services and addresses litter issues through community education, citizen involvement, and special events.

Clean Community Fund Scope of Work:

Regularly tour neighborhoods and major thoroughfares in the City of South Lake Tahoe. Clean litter and debris that is visible from the roadway in the public easement.

Respond to requests to clean up litter or illegally dumped items. Whenever possible, Clean Tahoe will respond to requests with 24 hours. Illegally dumped items will be transported to South Tahoe Refuse Transfer Station and dump fees billed to City of South Lake Tahoe Nuisance Abatement account.

Issue/post Courtesy Notices or Warning Notices to property owners and/or residents where violations of local trash/ litter ordinances are found. Copies of such notices shall be provided to City staff, along with photos, and properties will be re-inspected within 14 days. Properties with repeated violations of City trash/litter ordinances will be referred to the City's Code Enforcement Division.

Maintain detailed records of Clean Tahoe field crew activity.

Provide at least one " Community Cleanup Day" per year where City residents receive discounts for the disposal of unwanted items at the South Tahoe Refuse Transfer station.

Upon request, provide hauling services of up to 4 items and waive or discount the service fee for senior citizens and disabled residents who need the disposing of unwanted bulk items such as furniture and appliances. 386
3 Provide hourly billed trash can servicing at a rate of $35.00, within the City limits, including Stateline, Linear Park, Wildwood Basin, Osgood Basin, " Y" area, and City offices, paid separately from Clean Community Funds.

Provide hourly billed homeless encampment clean- up at a rate of 400.00, within the City limits, paid separately from Clean Community Funds.

4. STR shall have no obligation to itself perform any of the services to be provided by Clean Tahoe to the City, which shall be the sole obligation of Clean Tahoe. STR’ s sole obligation with respect to the services of Clean Tahoe will be to: (1) pay Clean Tahoe its portion of the rates that STR receives to compensate Clean Tahoe for Clean Tahoe’ s services; and ( 2) ensure that Clean Tahoe continues to perform those minimum services as contemplated by this amendment; provided that STR will not have any liability to the City or other persons for the quality of Clean Tahoe’ s services or the manner in which Clean Tahoe provides its services or for any liability to third persons for claims or damages arising from Clean Tahoe’ s acts or omissions in providing its services. The subcontract shall provide that Clean Tahoe shall indemnify and hold STR harmless in connection with the provisions of such services.

5. STR Rate Adjustment for Funding of Clean Tahoe Program. Upon the Effective Date, STR’ s rates shall be increased, as set forth in Exhibit A to this Agreement, to compensate STR for its costs incurred in subcontracting with Clean Tahoe, and to incorporate STR’ s rate adjustment for calendar year 2022 pursuant to the Franchise Agreement. The rates in Exhibit A shall be subject to annual adjustment commencing on January 1, 2023, per the rate adjustment provisions in the Franchise, which adjustment shall be in addition to the other rate adjustments allowed under the Franchise. STR shall not be obligated to pay to Clean Tahoe any amount that exceeds the rate adjustment. By approval of this Agreement by City, as of the date of this amendment STR is hereby deemed to have complied with all provisions related to rate adjustments as provided in the Franchise and the Solid Waste Rate Setting Policies and Procedures Manual, including the submission of all required documentation and evidence to the City, the satisfaction of any notice requirement of STR, the receipt of all approvals, and the making by the City of any required findings in connection with the rate adjustment contemplated herein.

6. Capitalized Terms. Capitalized terms used but not otherwise defined in this Agreement shall have the meanings assigned to them in the Franchise.

7. Continuing Effect of Franchise. Except as expressly modified or amended by this Agreement, all terms and provisions of the Franchise shall remain in full force and effect. In the event of a conflict in meaning between the Franchise and this Agreement, this Agreement shall prevail.

8. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of which combined shall constitute one and the same instrument. Facsimile and/or electronic copies of the parties’ signatures shall be valid and treated the same as original signatures.

Signatures on following page)
387
4 IN WITNESS WHEREOF, the Parties have entered into this Agreement to be effective as of the Effective Date.

SOUTH TAHOE REFUSE CO:

By:

Name: Jeffery R. Tillman
Title: President
THE CITY OF SOUTH LAKE TAHOE:

By:

Name: Anush Nejad
Title: Public Works Director
CLEAN TAHOE PROGRAM:

By:

Name: Katie Sheehan
Title: Executive Director
Anush Nejad ( Dec 31, 2021 10:13 PST)
Anush Nejad
Katie Sheehan (Jan 5, 2022 11:19 PST)
Katie Sheehan
jeffery r tillman ( Jan 5, 2022 11:34 PST)
388
5 EXHIBIT A
2022 SOUTH TAHOE REFUSE RATES
Service
Level
2021 Rates
Per
customer,
per month)
2022 Rates
Before City
Surcharge
And Clean
Tahoe
Subcontract
Cost ( Per
customer,
per month)
2022
Interim
Year Rate
Increase
City
Surcharge
Street
Sweeping,
Nuisance
Abatement)
2022
Clean
Tahoe
Program
Cost
Total 2022
Rates
A B C=A-B D E F=C+D+E
Residential
Unlimited
Service)

33.43 $ 34.69 $ 1.26 $ 0.50 $ 0.70 $ 35.89
Commercial
Per cubic
yard)

38.64 $ 40.10 $ 1.46 - $ 0.39 $ 40.49
389
C-167-2021 STR Franchise and Clean Tahoe
Amendment
Final Audit Report 2022- 01-05
Created: 2021- 12-28
By: jo Mcdonough ( jmcdonough@cityofslt. us)
Status: Signed
Transaction ID: CBJCHBCAABAA1BntVdl4Y6To9B9D20Jhr8z__ BMhag6j C-167-2021 STR Franchise and Clean Tahoe Amendment" Hist ory
Document created by jo Mcdonough ([email protected]) 2021- 12- 28 - 8:36:26 PM GMT- IP address: 128. 92.136. 146 Document emailed to Anush Nejad ([email protected]) for signature 2021- 12- 28 - 8:37:31 PM GMT
Email viewed by Anush Nejad ( anejad@cityofslt. us)
2021- 12- 28 - 8:44:22 PM GMT- IP address: 174. 241. 41.207 Document e-signed by Anush Nejad ([email protected])
Signature Date: 2021- 12-31 - 6:13:26 PM GMT - Time Source: server- IP address: 128. 92.139. 178 Document emailed to Katie Sheehan ([email protected]) for signature 2021- 12- 31 - 6:13:28 PM GMT
Email viewed by Katie Sheehan ([email protected])
2021- 12- 31 - 6:19:34 PM GMT- IP address: 104. 28.123. 69 Document e-signed by Katie Sheehan ([email protected]) Signature Date: 2022- 01-05 - 7:19:06 PM GMT - Time Source: server- IP address: 99.102. 219. 98 Document emailed to jeffery r tillman ([email protected]) for signature 2022- 01- 05 - 7:19:08 PM GMT
Email viewed by jeffery r tillman ( jefft@southtahoerefuse. com) 2022- 01- 05 - 7:23:37 PM GMT- IP address: 107. 77.213. 40 Document e-signed by jeffery r tillman ([email protected]) Signature Date: 2022- 01-05 - 7:34:56 PM GMT - Time Source: server- IP address: 66.214. 223. 82- Signature captured from device with phone number XXXXXXX5197
390
Agreement completed.
2022- 01- 05 - 7:34:56 PM GMT
391
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 22, 2023
Agenda Item #:2
Agenda Item: FY 2023-2024 Recommended Budget
Executive Summary: The Fiscal Year 2023-2024 (FY 2024) Recommended Budget will be presented and discussed at the City Council Budget Workshop on August 22, 2023. The total City budget across all funds is approximately $149.3 million, including the primary General Fund budget of approximately $56.3 million and Measure S Sales Tax general fund budget of $6.3 million. The total increase in the primary General Fund proposed expenditure appropriations is marginal compared to the FY 2023 amended budget. The FY 2024 budget continues to include targeted funding to address some of the City Council's top priorities. FY 2024 General Fund revenue estimates are approximately $1.9 million higher than the current FY 2023 total budget. The FY 2024 Recommended Budget is balanced without usage of the City's undesignated General Fund reserves (conservatively projected at $2.0 million at September 30, 2023) that are set-aside for future budget years to help address the potential budget deficit due to slow revenue growth and increasing personnel costs largely related to increasing pension costs.

Requested Action / Suggested Motions: Receive presentation and either: (1) Pass a Resolution Approving FY 2023-2024 Municipal Operating and Capital Improvement Program Budget and $2,000,000 Set-Aside from the General Fund Unassigned Undesignated Excess Reserves for 2024- 2025 and 2025-2026 Budget Years; and (2) Pass a Resolution Approving FY 2023-2024 List of Allocated Permanent Positions, including new, eliminated, and reclassified positions; or (3) Provide direction to staff on any desired changes to the FY 2023-2024 Recommend Budget, in which case the budget and the list of allocated permanent positions will be brought back to City Council for adoption on September 12, 2023.

Responsible Staff Member: Olga Tikhomirova, Director of Finance Joseph Irvin, City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Heather Stroud, City Attorney Attachments:
01-Staff Report 2023-2024 Budget Workshop.docx
02-Resolution Budget 2023-2024.docx
03-Resolution Allocated Position Listing 2023-2024 Budget.docx 04-Allocated Permanent Positions 23-24 Budget (Exh. 1 to Resolution).pdf 05-Budget Details by Department 23-24 Budget.pdf
06-CIP 23-24 Budget.pdf
07-Draft_Departmental_Summaries_FY24.pdf
392
Council Agenda Report- August 22, 2023 Page 1 of 9
City of South Lake Tahoe
Report to City Council
Meeting Date: August 22, 2023
Title: Fiscal Year 2023-2024 Recommended Budget
Location: Citywide
Responsible Staff Member: Olga Tikhomirova, Director of Finance (530)542-7431 Joe Irvin, City Manager (530)542-6043
Background:

In accordance with Section 2.10.040(h) of the South Lake Tahoe City Code, the preliminary proposed municipal budget for Fiscal Year 2023-2024 (FY 2024) will be presented and discussed at the City Council Budget Workshop meeting scheduled for August 22, 2023. If revisions are requested, the budget will be brought back to City Council for adoption on September 12, 2023.

The goal of the workshop is to present an overview of City finances within the context of the proposed budget and to discuss City revenues and proposed expenditures with the City Council and the public.

The FY 2024 Municipal Budget is balanced, meaning revenues (plus appropriated fund balances in certain funds) equal or exceed expenditures, and all funds maintain positive fund balances. The budget is strategically focused on priorities, cautiously optimistic, and maintains staffing levels to provide essential services. The recommended budget uses ongoing core operating revenues for ongoing core operating expenditures. It also addresses the strategic priorities identified by the City Council at the 2023 Strategic Planning Retreat held on January 31, 2023, which were affirmed at the regular scheduled meeting on March 14, 2023.The five main strategic priorities for 2023-2028 are:
 Built Environment
 Recreation and Equitable Access
 Community for All
 Economic Development
 Core Services & High-Performing Government
Each of these priorities includes several goals and action plan items intended for implementation over the next five years. The recommended budget allocates funding to continue progress towards achieving the above priorities, goals, and action plan items defined within the Strategic Plan. More information regarding this allocation is provided in the relevant section later in this report.

Issue and Discussion:

The City successfully navigated the severe yet short-lived global pandemic recession of 2020. Despite the resulting high inflation leading many economists to predict a recession or slowdown in 2023, the situation evolved differently. Layoffs, that started in tech companies, were mostly contained to a handful of industries, the housing market and the economy overall have begun to stabilize, inflation slowed, and the risk of recession diminished. The economic recovery gained momentum in the spring of 2023, with consumer spending and business investment contributing to staving off a recession. However, concerns 393
Council Agenda Report- August 22, 2023 Page 2 of 9
persist regarding a potential spending pullback by consumers in the latter half of 2023, along with challenges in job and wage growth.

The City is prepared for economic uncertainties and remains adaptable to an evolving environment. The FY 2024 budget reflects the City’s commitment to community needs, strong leadership, and excellent services while adhering to fiscal sustainability and managing external funding challenges.

FY 2024 Proposed Budget and Current Year-End Projected Fund Balances The total FY 2024 recommended expenditure appropriations amount to $149.3 million, with general fund appropriations totaling $62.6 million, including Measure S Sales Tax general fund appropriations of $6.3 million. The main General Fund total unassigned fund balance, which refers to the difference between the fund’s assets and liabilities, is conservatively projected at $15.7 million at the end of the current fiscal year. This balance includes $13.7 million towards the City’s 25% designated reserve for FY 2024, meeting the current financial policy requirement. The reserve is established to be able to continue operations, pay debt service and provide public services for at least 90 days in the event of a natural or economic disaster.

The residual unassigned undesignated fund balance (excess reserves) is conservatively estimated at $2.0 million at September 30, 2023. This estimation accounts for remaining projected revenues and expenditures, which are expected to meet or exceed budget expectations through the end of the current fiscal year or will require budget re-appropriations into the following fiscal year for purchases and services not fully received or completed in FY 2023.

The assigned and committed (non-spendable) fund balances are projected to total $10.1 million. This includes items such as advances to former RDA ($4.6 million), encumbrances, inventories and prepaids ($3.9 million), grant match set-aside ($1.0 million), and General Liability Program committed reserve ($500K).

The attached budget resolution includes a $2.0 million set-aside from the General Fund available excess reserves to address the potential budget deficit in the upcoming years. The main drivers of the deficit are slow revenue growth and increasing personnel costs largely related to increasing pension costs. The proposed set-aside allows us time to research and implement longer-term solutions or make course correcting adjustments in the upcoming budget years. Additional details are provided later in this staff report.

Primary General Fund - Revenues and Financing Sources
Projected FY 2024 General Fund revenues are anticipated to surpass the FY 2023 total budget by approximately $1.9m and exceed FY 2022 actuals by $3.2m. The new hazardous fuel reduction federal grant ($900K) has contributed to this increase over the two-year period. The total budgeted General Fund revenues amount to $56.3m, with three primary revenue sources (Property Tax, Transient Occupancy Tax, excluding Project Area TOT, and Sales Tax, including Measure Q) accounting for approximately 58% of the total. The City’s Transient Occupancy Tax (TOT) is budgeted at $10.8m and is projected to exceed FY 2023 total budget by approximately $0.4m. This amount is also $0.2m above FY 2022 actuals and $0.3m above FY 2021 actuals, reflecting minimal growth due to the impact of the Measure T VHR ban, which took full effect in FY 2022.

In contrast, Redevelopment Project Area TOT is budgeted at $0.6m above FY 2023 total budget, $0.1m above FY 2022 actuals and $1.6m above FY 2021 actuals. This demonstrates the mitigating effect of VHR loss in the residential areas, the shift of occupancy to the redevelopment area hotels, motels and VHRs, as well as the rising average nightly room prices, which have helped offset the loss of VHRs in the City. The Redevelopment Project Area TOT is projected at $7.6m in the FY 2024 proposed budget.

The General Fund budget also includes other significant revenues, such as Vehicle License Fees ($2.8m), Business Licenses ($1.8m), Franchise Fees ($1.8m), Police revenue ($1.8m) including 9-1-1 Fees ($0.7m), Building and Planning Fees ($1.5m), and more. 394
Council Agenda Report- August 22, 2023 Page 3 of 9
Among the total Transfers-in amount of $2.6m, the largest portion is from Measure S Sales Tax fund ($1.7m). This transfer provides funding for seven firefighter positions ($1.1m) previously largely funded by the SAFER grant, an additional police lieutenant position established in FY 2023 ($320K), 50% of the fire marshal position ($120K), and the South Shore Fuels Reduction Program seasonal crew ($127K). Of the remaining Transfers-in portion, $337K is transfers-in from Police and Fire Safety Sales Tax for machinery and equipment purchases, $250K from the Long-Term Building Permits Fund for contract services related to plan checks, with the remaining portion of transfers-in designated for staff time reimbursements from various funds (approximately $300K).

Primary General Fund - Expenditures and Financing Uses
General Fund budgeted expenditures slightly exceed the current FY 2023 total budget by $21K. Notable variances include decreased Non-Departmental expenditures ($866K) due to factors like a loan disbursement to the Sugar Pine Village project. Conversely, Police Department expenditures increased by $952K due to machinery and equipment purchases, additional police officer position previously funded by a Tobacco Grant, and new Parking Ambassador positions.

The Fire department’s decrease of $414K is attributed to one-time expenditures in FY 2023, while Transfers-out decreased by $289K. The increase of $262K in General Government is driven by higher general liability insurance and litigation-settlement costs, among other factors.

Expenditure increases across all departments are attributed to new MOUs with bargaining units and rising costs. Other variances are attributed to one-time contract expenses that will be considered in the carryforward request if unexpended.

It is important to highlight that the FY 2024 proposed budget includes only marginal increases to the Unfunded Accrued Liability (UAL), based on projections from the prior year’s actuarial reports and pension outlook tool. Newly released actuarial reports from early August indicate a need for an additional $995K in General Fund appropriations at mid-year. While this increase is expected to be partially offset by reduced health insurance costs based on the new plans negotiated with the City’s broker Keenan in July 2023, staff will explore additional cost savings and revenues (e.g., increased investment earnings) to bridge the UAL gap by mid-year and avoid utilizing the funding set aside for year two and three of Class & Comp Study implementation.

Revenue Type
2021-2022
Actuals
As % of
Total
2022-2023
Amended
Budget
As % of
Total
2023-2024
Proposed
Budget
As % of
Total
$ Difference
2023-24 to
2022-23
Property Taxes 9,679,822 18% 10,160,000 19% 10,850,000 19% 690,000 Transient Occupancy Tax - City 10,623,873 20% 10,413,562 19% 10,822,562 19% 409,000 Transient Occupancy Tax - Project Area 7,463,579 14% 7,040,000 13% 7,600,000 13% 560,000 Sales Tax 7,268,696 14% 7,100,000 13% 7,264,000 13% 164,000 Measure Q 3,933,402 7% 3,500,000 6% 3,800,000 7% 300,000 Motor Vehicle Licens Fees (MVLF) 2,534,976 5% 2,515,000 5% 2,772,000 5% 257,000 Franchise Taxes (incl. Water franch.) 1,863,813 4% 1,690,000 3% 1,810,000 3% 120,000 Business License Tax 1,874,297 4% 1,692,000 3% 1,785,000 3% 93,000 Transfers-In 1,686,641 3% 2,525,286 5% 2,567,897 5% 42,611 Other Revenue 6,129,203 11% 7,740,749 14% 7,028,381 13% (712,368) 53,058,302 100% 54,376,597 100% 56,299,840 100% 1,923,243 General Fund Actual and Budgeted Revenue Comparison
395
Council Agenda Report- August 22, 2023 Page 4 of 9
Allocated Position Listing and Salary Table Changes
New permanent full-time positions added in the FY 2024 proposed budget are:

Program Coordinator (Housing)
Associate Civil Engineers (2 FTEs)
Equipment Mechanic
Airport Administrative Assistant
These new positions are offset by the elimination of one existing position due to retirement:

Engineering Manager
Additionally, one Police Officer position previously separately funded by a Tobacco grant is proposed to be incorporated into the General Fund FY 2024 budget.

Measure S Sales Tax General Fund Revenues and Expenditures Measure S Sales tax is projected to generate $7.6m in revenue in FY 2024. The projected uses include:

Capital Improvement Projects, Vehicle and Equipment Replacement and Storm Water Program:
 Road Rehabilitation - $2.5m
 Fire Station II Rehabilitation set-aside - $500K
 Pioneer Trail Ph. 2 - $300K
 Storm Water Program - $136K
 Communication System Financing (debt service) - $555K  Snow Removal Equipment (debt service) - $603K
Safety Personnel and Projects Funding:
 Seven (7) Firefighters (previously funded by SAFER grant) - $1.1m  Fire Marshal 50% funding - $120K
 Police Lieutenant - $320K
 South Shore Fuels Reduction Program staffing- $127K
Department
2021-2022
Actuals
As % of
Total
2022-2023
Amended
Budget
As % of
Total
2023-2024
Proposed
Budget
As % of
Total
$ Difference
2023-24 to
2022-23
General Government(1) 4,278,529 8% 5,364,058 10% 5,626,038 10% 261,980 Finance(2) 2,379,951 4% 2,605,081 5% 2,734,226 5% 129,145 Non-Departmental 4,490,840 8% 5,732,006 10% 4,866,124 9% (865,882) Police 12,172,003 23% 13,617,368 24% 14,569,523 26% 952,155 Fire 9,407,422 18% 11,474,696 20% 11,060,785 20% (413,911) Public Works 4,059,105 8% 4,750,338 8% 5,030,321 9% 279,983 Development Services 1,721,116 3% 2,120,137 4% 2,014,790 3% (105,347) Parks & Recreation 2,830,172 5% 3,244,195 6% 3,315,422 6% 71,227 Transfers-out 12,364,312 23% 7,371,160 13% 7,082,611 12% (288,549) Total Expenditures 53,703,449 100% 56,279,039 100% 56,299,840 100% 20,801 (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, City Treasurer, and Sustainable SLT Program (2) Includes Information Technology
General Fund Actual and Budgeted Expenditures Comparison 396
Council Agenda Report- August 22, 2023 Page 5 of 9
Funding for City Council Top Priorities (All Funds)
The FY 2024 proposed budget continues to allocate funding towards the City Council’s top priorities.

Some of those budgeted items funded by the General Fund and other funding sources (e.g., ARPA, Measure P, Measure S) include:
 Carbon Neutrality – 3rd year of Sustainability Coordinator position and Civic Spark Fellow funded by the General Fund.
 Bijou/Al Tahoe Area Plan Update (General Fund and ARPA in FY 2022) – Sr. Planner position.  City’s Housing program enhancement (ARPA and General Fund) – Long Term Rental Incentive Pilot Program and a new Housing Program Coordinator position.  Mid-town Revitalization - funding for construction and operations of the new Recreation and Swim Complex including continuing one full time Head Pool Lifeguard position and additional funding for seasonal lifeguard positions (General Fund, Measure P TOT).  Housing Element Update and Housing Feasibility Study (LEAP & REAP grants).  Hazardous Fuel Reduction and Wildfire preparedness - Fire Marshall funded 50/50 by General Fund and Measure S Sales Tax, South Shore Fuel Reduction Program seasonal staff funded by Measure S Sales Tax.
 Transportation – contributions to South Shore Transportation Management Association (SSTMA) toward free Lake Link Microtransit services and funding for Transit Transition Study (General Fund).

Grants Program and Grant Match Set-Aside
Over the years, the City has been very successful and aggressive in pursuing and managing grant funding to supplement local public funds. Since around 2002, the City has been awarded approximately $219 million in grant awards.

The Finance department currently manages 40 approved grants for a total of $42 million. In FY 2023, the City submitted applications for 31 grants, totaling over $31 million. To date, 20 awards have been received in the amount of $14,452,145, and additional five proposals currently under review totaling an additional $7.5 million. Six proposals in the total amount of $9,193,000 were denied.

Current pending grant applications include the following:

1. HCD Local Gov’t Matching Grant Program Phase 2B ($5 million)

2. CA Energy Commission, Clean Mobility Options ($1.5 million, no grant match requirement) Measure S Sales Tax General
Fund 2021-2022
Actuals
As % of
Total
2022-2023
Amended
Budget
As % of
Total
2023-2024
Proposed
Budget
As % of
Total
$ Difference
2023-24 to
2022-23

REVENUES
Measure S Sales Tax 7,748,588 100% 7,000,000 100% 7,600,000 100% 600,000 Revenues Totals 7,748,588 100% 7,000,000 100% 7,600,000 100% 600,000 EXPENDITURES and FINANCING USES
Technical Services - 0% 5,000 0% 10,000 0% 5,000
Transfer out to/for:

Hazardous Fuels Reduction - Airport - 0% 200,000 3% - 0% (200,000) Capital Improvement Program (CIP) 4,860,920 70% 3,300,000 46% 3,300,000 52% - Debt Service - Communication System 554,643 8% 554,643 8% 554,643 9% - Debt Service - Snow Removal Equipment - 0% 301,361 4% 602,721 10% 301,360 General Fund - Safety Personnel and Equip. 486,010 7% 1,875,854 26% 1,682,811 27% (193,043) Storm Water Program 50,000 1% 50,000 1% 136,054 2% 86,054 Tobacco Grant - Police Officer - 0% 70,013 1% - 0% (70,013) Street and Snow Vehicle Replacement 954,295 14% 843,263 11% - 0% (843,263) Expenditures Totals 6,905,868 100% 7,200,134 100% 6,286,229 100% (913,905) 397
Council Agenda Report- August 22, 2023 Page 6 of 9

3. Sustainable Transportation, Stateline Complete Streets ($450K, no grant match requirement)

4. FAA Airport Master Plan Update ($495K, $30,250 grant match, non-General Fund)

5. Caltrans Div of Aeronautics, Airport Master Plan Matching Funds ($24,750) In October of 2021, the City Council approved Resolution 2021-083 that established a process for reserving Grant Matching Funds, distinct from the General Fund Undesignated Excess Reserves, at the time a grant application is approved by City Council. As of August 8, 2023 City Council meeting, the total balance within the current and future-year grant match set-aside committed reserves is $1.0 million.

Approximately $0.6 million of this amount has been allocated for future years. The overall set-aside amount includes the following grants pending final approval by the grantor or City Council:

1. Cycle 4 Pioneer Trail Pedestrian Upgrades Construction ($2.1 million grant, $269K grant match)

2. Tahoe Metropolitan Planning Organization (TMPO) 2023 Reginal Grant Program ($590K grant match over three years)

3. TRPA Lake Tahoe Restoration Act Grant for Tahoe Valley Stormwater & Greenbelt Improvement Project Phase 2 ($145K grant match)
Five Year Financial Plan and CalPERS Update
The Five-Year Financial Plan analyzes major known fiscal conditions and projected future scenarios to facilitate informed long-term planning and decision-making regarding operational and capital improvement resources.

The presented Plan focuses on the City’s General Fund and provides updated projections of revenues and expenditures for the five-year period from fiscal year 2024-25 through 2028-29.

Key highlights of this Five-Year Financial Plan update include:
 Revenues:
o Revenues are forecasted based on current economic trends and estimates. o The plan includes modest revenue increases (ranging between 1% and 3%). o The plan assumes the usage of approximately $1.7m in FY 2025 (increasing by 3% in subsequent years) from Measure S Sales Tax funding to cover 100% of expenses for seven firefighter positions previously funded by the SAFER grant, 50% of the fire marshal position, 100% of the police lieutenant position, and funding for the South Shore Fuel Reduction Program seasonal crew.
o Parks and Recreation Revenues remain flat from FY 2025 to 2026 due to the reduced campground occupancy but include increases in the final three years of the projections. o The plan does not incorporate the potential transfer of $850K in projected available revenue into the General Fund following the early pay-off of the parking garage bonds. This option could be considered to address the anticipated budget gap, should it persist in those years.  Expenditures:
o The majority of personnel and operating expenditures are projected to increase annually, ranging between 2% and 3%.
o One-time machinery and equipment expenditures are funded by transfers from other funds (e.g., Safety Sales Tax), and they can be eliminated in future years if non-General Fund revenue is unavailable to support them.
o Major capital expenditures, such as road rehabilitation or vehicle replacement, are not included in the primary General Fund budget due to projected funding from Measure S Sales Tax general fund.
o Assumptions are based on staffing level funded according to the proposed FY 2024 budget moving forward.
o Pension cost assumes an annual prepayment of CalPERS Unfunded Accrued Liability (UAL) in July, resulting in City savings ranging from $75K to $200K. o The projections anticipate significant increases in UAL over the next five years, reflecting the recently released June 30, 2022 actuarial valuation reports from CalPERS. These projections 398
Council Agenda Report- August 22, 2023 Page 7 of 9
are based on CalPERS’s negative investment return of 6.1% for FY 2021-2022. It’s important to note that this projected liability could change due to economic and demographic shifts, investment returns, and modifications in other modeling assumptions employed by CalPERS.

Subsequent Events
Recent CalPERS actuarial reports indicate the potential for additional increases in the forthcoming valuation period, with the next reports scheduled for release in August 2024. Additionally, the current valuation reports assume a 6.8% investment return for Fiscal Year 2022-2023 and beyond. The preliminary investment return, reported in July 2023, indicates a net return of 5.8% for the 12-month period ending on June 30, 2023. Here are some excerpts from the June 30, 2022 valuation reports released in August 2023:
“This actuarial valuation report reflects fund investment return through June 30, 2022 and statutory/regulatory changes and board actions through January 2023.

During the time period between the valuation date and the publication of this report, inflation has been significantly higher than the expected inflation of 2.3% per annum. Since inflation influences cost-of-living increases for retirees and beneficiaries and active member pay increases, higher inflation is likely to put at least some upward pressure on contribution requirements and downward pressure on the funded status in the June 30, 2023 valuation. The actual impact of higher inflation on future valuation results will depend on, among other factors, how long higher inflation persists. At this time, we continue to believe the long-term inflation assumption of 2.3% is appropriate.” “Without investment gains (returns higher than 6.8%) in FY 2023-24 or later, projected contributions rates would continue to rise over the next four years due to the continued phase-in of the impact of the illustrated investment loss in FY 2022-23.” As a result of the negative investment return in CalPERS Fiscal Year 2021-2022, the City’s funded status has worsened. The total Unfunded Accrued Liability has increased to $98 million in total for all groups, up from $66.7 million in the preceding fiscal year. Based on the most recent reports, the average funded ratio across all plans is calculated at 79.1%, a drop from an average of 93.6% in 2020-2021. These funded ratios range from a low of 61.6% for Fire First Tier and 62.0% for Miscellaneous to a high of 89.6% for Police Third Tier. Based on the CalPERS existing UAL amortization schedules, the annual minimum required payments are expected to continue increase through 2030-2031 for the Miscellaneous group and through 2031-2032 for Safety groups. According to the current CalPERS amortization policy and 399
Council Agenda Report- August 22, 2023 Page 8 of 9
schedules, the required minimum employer contributions continue through FY 2043 to 2045 for Safety and through FY 2046 for Miscellaneous.

The table below presents a summary of the General Fund Five-Year Financial Plan update as of August 2023. The current FY 2023 amended budget includes mid-year adjustments and reflects the use of $1.9 million from undesignated excess reserves. At September 30, 2022, the undesignated excess reserves amounted to $8.9 million, excluding the required 25% reserve of $12.7 million for FY 2023.

The preliminary estimates for FY 2025 and FY 2026 indicate a General Fund deficit of $1.2 million and $1.9 million, respectively. The estimates are built upon the assumptions previously listed in the Key Highlights section and include Class & Comp implementation costs for years two and three. The growing deficit is primarily attributed to continued increases in the Unfunded Accrued Liability (UAL). The forecasted deficit begins to taper in the years 2026-2027 and 2027-2028 due to the payoff of the 2016 Bonds and 2014 Pension Obligation bonds in those respective years but is projected to resume in the following year due to the ongoing increases in UAL.

Staff is actively exploring various innovative approaches and cost-saving measures to attain balanced budgets in the upcoming years while maintaining continuous progress in implementing the City Council Strategic Priorities. These are big challenges but not unconquerable. The budget resolution’s set-aside of $2.0 million from undesignated excess reserves serves as a cushion to bridge the projected budget gap over the next two fiscal years and allows us time to research and implement longer-term solutions or make course correcting adjustments in FY 2025 budget and future years rather than crisis-cut today.

City staff takes our role as fiscal stewards seriously. It will be our role in Finance and your role on this City Council to assure we are delivering the right level of services in a most sustainable way possible.

While we may strive for perfections, we need to size the services and solutions to the size of our community and revenue base. It is our job to ask questions, challenge the status quo, and hold departments accountable for their budgets and spending.

Financial Implications:

The recommended FY 2024 budget represents a balanced fiscal plan, proposing the use of ongoing revenues to cover recurrent expenses while maintaining a 25% General Fund reserve. The City has in place sound fiscal management practices and established policies and procedures to ensure careful budget oversight throughout the year.

In conjunction with the recommended FY 2024 budget, which incorporates the capital improvement program budget for the upcoming year, the City Council will also consider a formal resolution to adopt the FY 2024 list of allocated permanent positions. The attached resolution outlines positions that are new, eliminated, or frozen.

Policy Implications:

The recommended FY 2024 budget reflects the City’s commitment to sustaining fiscal well-being, allocating funds to align with City Council priorities, while maintaining appropriate levels of service.

Actual Budget Proposed Projected Projected Projected Projected Projected 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 Rev. $53,058,303 $54,376,597 $56,299,840 $56,751,173 $57,600,349 $58,716,475 $59,603,069 $60,635,658 Exp. $53,703,450 $56,279,039 $56,299,840 $57,983,183 $59,520,034 $59,946,568 $60,313,165 $61,641,539 Net Rev/(Exp) $ (645,146) $ (1,902,442) $ - $ (1,232,009) $ (1,919,685) $ (1,230,093) $ (710,096) $ (1,005,880) General Fund Five-Year Plan Summary 2025 to 2029
400
Council Agenda Report- August 22, 2023 Page 9 of 9
The current General Fund committed reserve policy is set in the South Lake Tahoe City Code section

3.25.020. The recommended budget maintains the committed reserves at the established threshold of 25%.

In accordance with Strategic Priority 5.5 Fiscal Sustainability, Resiliency & Transparency, staff began research into Pension Stabilization options to tackle the escalating pension liabilities. The objective is to establish a policy that dedicates future available revenues to address pension liabilities, which are anticipated to persistently rise over the next 10 years due to market fluctuations and deviations in investment returns from CalPERS’s assumed discount rate of 6.8%, among other factors.

Environmental Considerations:

The municipal budget approval is not a project subject to review under the California Environmental Quality Act (CEQA) under CEQA Guidelines section 15378(b)(4),(5) (government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment and organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment). 401
Resolution 2023-XXX August 22, 2023 Page 1 of 2
Resolution 2023-XXX
Adopted by the City of South Lake Tahoe
City Council
August 22, 2023
Approving FY 2023 – 2024 Municipal Operating and Capital Improvement Program Budget and $2,000,000 Set-Aside from the General Fund Unassigned Undesignated Excess Reserves for 2024-2025 and 2025-2026 Budget Years

BACKGROUND
A. The City Council Strategic Plan 2023-2028 includes priorities and goals, some of which are included in the fiscal year 2023-2024 budget.

B. The City Council wishes to appropriate funds for uninterrupted operations of services to the citizens of South Lake Tahoe, and the accomplishment of several priorities and goals.

C. The City Council wishes to adopt a full fiscal year budget at the Department/Division level to cover the period from October 1, 2023 through September 30, 2024.

D. The City Council directs staff to set aside $2,000,000 from the General Fund’s Unassigned Undesignated Excess Reserve Fund Balance as a safeguard against future slow revenue growth and rising pension costs. These funds will be utilized to cover the projected budget deficits in fiscal years 2024-2025 and 2025-2026. The City Council instructs the staff to strive for budget balance without relying on this reserved funding and research and implement longer-term solutions or make course correcting adjustments in the FY 2025 budget and future years.

E. The set-aside funds not utilized during the budget process will be reported to City Council and made available for other City needs and City Council priorities.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the City Council of the City of South Lake Tahoe:

1. Adopts the appropriations for the 2023-2024 fiscal year as follows:

Fund Expense Appropriation
General Fund $62,586,069
Special Revenue 22,047,027
Enterprise 8,860,208
Internal Service 6,897,403
Debt Service 4,574,973
Capital Improvement 38,105,286
Trust and Agency 6,256,290
Total $149,327,256
402
Resolution 2023-XXX August 22, 2023 Page 2 of 2

2. Directs staff to set aside $2,000,000 for 2024-2025 and 2025-2026 Budget years as a safeguard against potential budget deficits in those years.

Adopted by the City of South Lake Tahoe City Council on August 22, 2023 by the following vote:

Yes:

No:

Absent:

Abstain:
______________________ Date:_________
Cristi Creegan, Mayor
Attest:
________________________
Susan Blankenship, City Clerk
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Lake Tahoe City Council.
403
Resolution 2023-XXX August 22, 2023 Page 1 of 2
Resolution 2023-XXX
Adopted by the City of South Lake Tahoe
City Council
August 22, 2023
Approving FY 2023 – 2024 List of Allocated Permanent Positions, including new, eliminated and reclassified positions

BACKGROUND
A. The City Council has, through the adoption of the budget for Fiscal Year 2023-2024, approved funding for requested changes to allocated positions.

B. Adoption of this resolution will incorporate approved changes into the position allocation report (Exh. 1).

C. The adoption of this resolution authorizes reclassification of the following grant funded position and appropriations from the General Fund:

D. The adoption of this resolution authorizes the elimination (partial year) and reduction of funding for the following position:

E. The adoption of this resolution authorizes the addition and funding appropriations for the following positions:

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED by the City Council of the City of South Lake Tahoe finds that:

1. The above recitals are true, correct and a substantive part of this resolution.

2. The list of Allocated Permanent Positions (attached hereto as Exh. 1) is hereby adopted.

FROM FTE TO FTE
Police Officer (Tobacco grant) 1 Police Officer 1

FROM FTE TO FTE
Program Coordinator (Housing) 0 Program Coordinator (Housing) 1 Associate Civil Engineer, Assistant Engineer 1 Associate Civil Engineer, Assistant Engineer 2.5 Equipment Mechanic I, II, III 5 Equipment Mechanic I, II, III 6 Administrative Assistant I, II (Airport) 0 Administrative Assistant I, II (Airport) 1

FROM FTE TO FTE
Engineering Manager 1 Engineering Manager 0.33
404
Resolution 2023-XXX August 22, 2023 Page 2 of 2
Adopted by the City of South Lake Tahoe City Council on August 22, 2023 by the following vote:

Yes:

No:

Absent:

Abstain:
______________________ Date:_________
Cristi Creegan, Mayor
Attest:
________________________
Susan Blankenship, City Clerk
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Lake Tahoe City Council.
405
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 21/22 Budget* 22/23 Adopted thru June'23 23/24 Budget 23/24 Budget

CITY COUNCIL
Council Member (Elected) Department Total 5.00 5.00 5.00 5.00 0.00

CITY CLERK
City Clerk (Elected) 1.00 1.00 1.00 1.00
Assistant City Clerk 1.00 1.00 1.17 1.17
Department Total 2.00 2.00 2.17 2.17 0.00

CITY TREASURER
City Treasurer (Elected) Department Total 1.00 1.00 1.00 1.00 0.00

CITY MANAGER DEPARTMENT
City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 0.00 0.75 0.75 1.00
Assistant to the City Manager I 1.00 0.25 0.25 0.00
Assistant to the City Manager II 1.00 0.25 0.25 0.00
Communications and Project Specialist 1.00 1.00 1.00 1.00 Sustainability Coordinator 1.00 1.00 1.00 1.00

5.00 4.25 4.25 4.00
Human Resources
Human Resources Manager 0.00 1.00 1.00 1.00
Principal &/or H.R. Analyst 1.00 1.00 1.50 2.00
Total 1.00 2.00 2.50 3.00 0.00
Department Total 6.00 6.25 6.75 7.00 0.00

CITY ATTORNEY
City Attorney 1.00 1.00 1.00 1.00
Assistant City Attorney 1.00 1.00 1.00 1.00
Risk Manager 1.00 1.00 1.00 1.00
Paralegal 1.00 1.00 1.00 1.00
Department Total 4.00 4.00 4.00 4.00 0.00

FINANCE DEPARTMENT
Director of Finance 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00 0.00
Financial Services
Financial Services Supervisor 1.00 1.00 1.00 1.00
Accountant I, II 1.00 1.00 1.00 1.00
Accountant I / Payroll Coordinator 1.00 1.00 1.00 1.00
Principal Management Analyst - Purchasing and Grants 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.00 0.00
Revenue
Accounting Technician I, II 2.00 2.00 2.00 2.00
Supervising Accounting Technician 1.00 1.00 1.00 1.00
Accountant I/II 1.00 1.00 1.00 1.00
Total 4.00 4.00 4.00 4.00 0.00
Information Systems
Information Systems Supervisor 1.00 1.00 1.00 1.00
Network Systems Administrator 1.00 1.00 1.00 1.00
Information Systems Technician 1.00 1.00 1.00 1.00
Total 3.00 3.00 3.00 3.00 0.00
Department Total 12.00 12.00 12.00 12.00 0.00
1 of 4
406
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 21/22 Budget* 22/23 Adopted thru June'23 23/24 Budget 23/24 Budget

DEVELOPMENT SERVICES DEPARTMENT
Director of Development Services 1.00 1.00 1.00 1.00
Administrative Clerk I, II 1.00 1.00 1.00 1.00
Total 2.00 2.00 2.00 2.00 0.00
Planning
Planning Manager/Environmental Planner 1.00 1.00 1.00 1.00 Associate Planner, Assistant Planner 2.00 2.00 2.00 2.00 Sr. Planner (2 year limited term) 0.00 1.00 0.00 0.00
Sr. Planner 0.00 0.00 0.42 1.00
Development Services Technician 0.00 0.00 0.00 0.00 1.00 Total 3.00 4.00 3.42 4.00 1.00
Housing
Housing Manager 1.00 1.00 1.00 1.00
Associate Planner, Assistant Planner- Housing 1.00 1.00 1.00 1.00 Associate Management Analyst 0.00 1.00 1.00 1.00
Program Coordinator 0.00 0.00 0.00 1.00

2.00 3.00 3.00 4.00 0.00
Building and Safety
Building Official 1.00 1.00 1.00 1.00
Pr Bldg & Sr Bldg Inspector, Bldg Inspector, Hsng Insp. 4.00 4.00 4.00 4.00 Sr. Permit Center Technician, Permit Center Technician 2.00 2.00 2.00 2.00 Program Coordinator 1.00 0.00 0.00 0.00
Total 8.00 7.00 7.00 7.00 0.00
Department Total 15.00 16.00 15.42 17.00 1.00

PUBLIC WORKS DEPARTMENT
Director of Public Works 1.00 1.00 1.00 1.00
Capital Improvement Projects Manager 0.50 0.00 0.00 0.00 Capital Program and Facilities Program Manager 0.50 1.00 1.00 1.00 Office Manager 1.00 1.00 1.00 1.00
Total 3.00 3.00 3.00 3.00 0.00
Engineering
Construction Engineer 0.00 0.00 0.00 0.00 1.00
Stormwater Program Coordinator 0.50 0.00 0.00 0.00
Complete Streets Program Manager 0.50 1.00 1.00 1.00
GIS Analyst 1.00 1.00 1.00 1.00
Resident Engineer / Resident Inspector 1.00 1.00 1.00 1.00 Engineering Manager 1.00 1.00 1.00 0.33
Associate Civil Engineer, Assistant Engineer 1.00 1.00 1.00 2.50 Engineering Technician 1.00 1.00 1.00 1.00
Total 6.00 6.00 6.00 6.83 1.00
Maintenance Operations / Snow Removal
Maintenance Manager 2.00 2.00 2.00 2.00
Lead Maintenance Technician 2.00 2.00 2.00 2.00
Maintenance Technician I, II, III, IV, V 14.83 16.00 16.00 16.00 Total 18.83 20.00 20.00 20.00 0.00
2 of 4
407
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 21/22 Budget* 22/23 Adopted thru June'23 23/24 Budget 23/24 Budget

PUBLIC WORKS (CONTINUED)
Fleet Maintenance
Maintenance Manager - Fleet 1.00 1.00 1.00 1.00
Equipment Mechanic I, II, III 5.00 5.00 5.00 6.00
Fleet Control Specialist 1.00 1.00 1.00 1.00
Total 7.00 7.00 7.00 8.00 0.00
Airport
Airport Manager 1.00 1.00 1.00 1.00
Airport Maintenance Supervisor 1.00 1.00 1.00 1.00
Administrative Assistant I, II 0.00 0.00 0.00 1.00
Maintenance Technician I, II, III, IV, V 1.00 1.00 1.00 1.00 Total 3.00 3.00 3.00 4.00 0.00
Department Total 37.83 39.00 39.00 41.83 1.00

PARKS AND RECREATION DEPARTMENT
Director of Parks and Recreation 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00
Recreation
Administrative Assistant I, II 1.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 1.00
Events Coordinator 1.00 1.00 1.00 1.00
Head Pool Lifeguard 0.00 1.00 1.00 1.00
Total 3.00 4.00 4.00 4.00
Parks
Maintenance Manager - Parks 1.00 1.00 1.00 1.00
Lead Maintenance Technician 1.00 1.00 1.00 1.00
Maintenance Technicians I, II, III, IV,V 7.00 7.00 7.00 7.00 Total 9.00 9.00 9.00 9.00
Department Total 13.00 14.00 14.00 14.00 0.00

FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00
Deputy Fire Chief / Fire Marshall 0.75 0.00 0.00 0.00
Fire Marshall 0.00 1.00 1.00 1.00
Fire Battalion Chief 3.00 3.00 3.00 3.00
Fire Captain 9.00 9.00 9.00 9.00
Fire Engineer 10.00 10.00 9.00 9.00
Firefighter, Paramedic 8.00 8.00 9.00 9.00
Firefighter, Paramedic (Measure S, prev. SAFER Grant) 7.00 7.00 7.00 7.00 Fire Safety Inspector I, II 1.00 1.00 1.00 1.00
Executive Assistant to the Fire Chief 1.00 1.00 1.00 1.00 Department Total 40.75 41.00 41.00 41.00 0.00

POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00
Police Lieutenant 2.00 3.00 3.00 3.00
Police Sergeant 6.00 6.00 6.00 6.00
Police Officer 30.00 30.00 30.00 31.00 1.00
Police Officer (cannabis) 1.00 1.00 1.00 1.00
Police Officer (Tobacco grant) 1.00 1.00 1.00 0.00
3 of 4
408
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 21/22 Budget* 22/23 Adopted thru June'23 23/24 Budget 23/24 Budget

POLICE DEPARTMENT (CONTINUED)
Public Safety Dispatch Supervisor 1.00 1.00 1.00 1.00
Police Records Supervisor 1.00 1.00 1.00 1.00
Community Service Officer Supervisor 0.00 0.00 1.00 1.00 Public Safety Dispatcher 9.00 9.00 9.00 9.00
Senior Police Records Tech, Police Record Tech 2.00 2.00 2.00 2.00 Administrative Assistant I 1.00 1.00 1.00 1.00
Senior Evidence/Prop Tech, Evidence/Prop Tech 2.00 2.00 2.00 2.00 Lead Community Services Officer 1.00 1.00 0.00 0.00
Sr Community Svcs Officer, Community Svcs Officer 5.00 5.00 4.00 4.00 Parking Ambassador 0.00 0.00 3.00 4.00
Code Compliance Investigator 1.00 1.00 1.00 1.00
Administrative Assistant II 1.00 1.00 1.00 1.00
Department Total 65.00 66.00 68.00 69.00 1.00
Total City Employees 201.58 206.25 208.34 214.00 3.00
*Reflects mid-year adjustments. Includes positions added or eliminated during the year. 4 of 4
409
Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures
Increase to/
Department/Division 2022-23 2023-24 2022-23 2023-24 (Use of) 2021-22 Amended Proposed $ % 2021-22 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

GENERAL GOVERNMENT
City Council 10001110 - - - - 0% 303,731 297,481 287,849 (9,632) -3% (287,849) City Clerk 10001130 1,503 1,765 1,765 - 0% 310,642 358,920 362,911 3,991 1% (361,146) City Attorney 10001210 - - - - 0% 1,071,354 1,068,407 1,195,157 126,750 12% (1,195,157) Risk Management 10001220 53,800 226,200 225,472 (728) 0% 1,246,225 1,817,381 1,983,055 165,674 9% (1,757,583) Treasury 10001516 - - - - 0% 27,860 31,234 32,001 767 2% (32,001) Total General Fund 55,303 227,965 227,237 (728) 0% 2,959,811 3,573,423 3,860,973 287,550 8% (3,633,736) Internal Service
Worker's Comp Insurance 60201220 1,836,810 1,973,852 2,191,473 217,621 11% 1,895,120 2,008,052 2,191,473 183,421 9% - TOTAL GENERAL GOVERNMENT 1,892,112 2,201,817 2,418,710 216,893 10% 4,854,931 5,581,475 6,052,446 470,971 8% (3,633,736)

CITY MANAGER'S OFFICE
General Fund
City Manager 10001310 2,788 24,518 48,781 24,263 100% 595,140 491,335 536,895 45,560 9% (488,114) Human Resources 10001320 - - - - 0% 450,450 744,368 623,023 (121,345) -16% (623,023) Communication & Marketing 10001330 - - - - 0% 273,128 548,232 599,670 51,438 9% (599,670) Sustainable South Lake Tahoe 10001967 34,005 - - - 0% 2,788 31,218 29,258 (1,960) -6% (29,258) Total General Fund 36,793 24,518 48,781 24,263 100% 1,321,505 1,815,153 1,788,846 (26,307) -1% (1,740,065) Special Revenue
Arts - Public Art 21704504 (540) - - - 0% - 20,000 - (20,000) -100% - Public Ed - Gov't Program Fund 22401330 75,157 90,000 90,000 - 0% - 90,000 90,000 - 0% - Total Special Revenue 74,617 90,000 90,000 - 0% - 110,000 90,000 (20,000) -18% - Internal Service
Health Self-Insurance 60101220 3,446,379 4,231,120 4,645,930 414,810 10% 3,315,150 4,231,120 4,645,930 414,810 10% - Health Insurance Savings 60501220 45,157 50,000 50,000 - 0% 48,321 60,000 60,000 - 0% (10,000) Total Internal Service 3,491,536 4,281,120 4,695,930 414,810 10% 3,363,472 4,291,120 4,705,930 414,810 10% (10,000) TOTAL CITY MANAGER'S 3,602,946 4,395,638 4,834,711 439,073 10% 4,684,976 6,216,273 6,584,776 368,503 6% (1,750,065)

FINANCE
General Fund
Financial Services 10001511 44,357,356 43,387,562 45,937,927 2,550,365 6% 864,430 994,410 1,034,523 40,113 4% 44,903,404 Revenue Services 10001730 1,971,415 1,765,050 1,879,050 114,000 6% 458,381 564,314 514,453 (49,861) -9% 1,364,597 Information Systems 10001840 55,708 46,000 56,000 10,000 22% 1,057,140 1,046,357 1,185,250 138,893 13% (1,129,250) Total General Fund 46,384,479 45,198,612 47,872,977 2,674,365 6% 2,379,951 2,605,081 2,734,226 129,145 5% 45,138,751 Parking Enterprise
Parking Authority Debt Serv. 52005340 357,621 380,000 335,000 (45,000) -12% 293,425 564,625 5,834,213 5,269,588 933% (5,499,213) Total Parking Enterprise 357,621 380,000 335,000 (45,000) -12% 293,425 564,625 5,834,213 5,269,588 933% (5,499,213) TOTAL FINANCE 46,742,100 45,578,612 48,207,977 2,629,365 6% 2,673,376 3,169,706 8,568,439 5,398,733 170% 39,639,538

NON-DEPARTMENTAL
General Fund
Non-Departmental 10001951 273,217 351,699 19,000 (332,699) -95% 4,213,700 5,383,176 4,495,064 (888,112) -16% (4,476,064) Community Marketing 10001953 - - - - 0% - 5,000 5,000 - 0% (5,000) General Fund Transfers In/Out 10001956 70,000 392,438 104,200 (288,238) -73% 12,284,784 7,226,642 6,938,830 (287,812) -4% (6,834,630) Rents & Leases 10001958 - - - - 0% 277,140 343,830 366,060 22,230 6% (366,060) Total General Fund 343,217 744,137 123,200 (620,937) -83% 16,775,624 12,958,648 11,804,954 (1,153,694) -9% (11,681,754) Measure S General Fund
Measure S - Sales Tax 10201511 7,748,588 7,000,000 7,600,000 600,000 9% 6,905,868 7,200,134 6,286,229 (913,905) -13% 1,313,771 Total Measure S General Fund 7,748,588 7,000,000 7,600,000 600,000 9% 6,905,868 7,200,134 6,286,229 (913,905) -13% 1,313,771 Special Revenue
TOT Revenue Fund 26309110 973,933 220,000 220,000 - 0% 1,067,000 58,203 - (58,203) -100% 220,000 American Rescue Plan Act 26401952 5,309,994 - - - 0% 5,309,994 - - - 0% - Total Special Revenue 6,283,927 220,000 220,000 - 0% 6,376,994 58,203 - (58,203) -100% 220,000 Debt Service
City Debt Service 40101910 3,841,111 4,465,128 4,699,974 234,846 5% 3,713,303 4,016,798 4,381,489 364,691 9% 318,485 City Debt Service - Other Debt 40108220 25,000 25,000 25,000 - 0% 192,685 193,330 193,484 154 0% ( 168,484) Total Debt Service 3,866,111 4,490,128 4,724,974 234,846 5% 3,905,988 4,210,128 4,574,973 364,845 9% 150,001 18,241,844 12,454,265 12,668,174 213,909 2% 33,964,474 24,427,113 22,666,156 (1,760,957) -7% (9,997,982)

EXPENSES
Budget Budget
2023-24 vs. 2022-23 2023-24 vs. 2022-23

REVENUES

TOTAL NON-DEPARTMENTAL

Page 1 of 4 ends

410
Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2022-23 2023-24 2022-23 2023-24 (Use of) 2021-22 Amended Proposed $ % 2021-22 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

SOUTH TAHOE REDEVELOPMENT SUCCESSOR AGENCY (STRSA)
Trust Fund
RD Obligation Retirement Fund 72509220 5,287,973 5,258,203 5,257,356 (847) 0% 2,629,822 5,258,203 5,257,356 (847) 0% - 5,287,973 5,258,203 5,257,356 (847) 0% 2,629,822 5,258,203 5,257,356 (847) 0% -

BUSINESS IMPROVEMENT DISTRICTS
Ski Run BID 28001511 23,864 25,600 23,000 (2,600) -10% 22,417 25,600 23,000 (2,600) -10% - Tourism Improvement District 2005 28501513 3,075,213 3,000,000 3,101,000 101,000 3% 3,082,870 3,000,000 3,131,000 131,000 4% (30,000) 3,099,077 3,025,600 3,124,000 98,400 3% 3,105,287 3,025,600 3,154,000 128,400 4% (30,000)

TRUST AND AGENCY
Park Avenue CFD Fund 70701962 913,986 930,000 938,000 8,000 1% 916,285 914,319 911,234 (3,085) 0% 26,766 Bijou ECP CFD 71101966 10,939 14,200 14,800 600 4% 10,785 61,200 61,700 500 1% (46,900) Harrison Avenue CFD 71201973 63,172 57,250 60,900 3,650 6% 26,000 26,000 26,000 - 0% 34,900 Special Assessments 75101970 (102) - - - 0% - - - - 0% - Tahoe Transportation Authority 76201972 (97) - - - 0% - - - - 0% - 987,898 1,001,450 1,013,700 12,250 1% 953,071 1,001,519 998,934 (2,585) 0% 14,766 POLICE
General Fund
Police Administration 10002110 158,342 563,420 769,112 205,692 37% 2,838,363 3,119,720 3,422,407 302,687 10% (2,653,295) Police Operations 10002120 75,000 179,898 139,000 (40,898) -23% 5,536,637 6,233,043 6,497,722 264,679 4% (6,358,722) Police Enforcement 10002140 317,656 370,000 370,000 - 0% 158,546 337,267 405,875 68,608 20% (35,875) Police Certified Training 10002150 73,305 50,000 70,000 20,000 40% 108,254 70,000 100,000 30,000 43% (30,000) Joint Dispatch Center 10002160 996,175 966,450 980,000 13,550 1% 1,322,659 1,632,817 1,483,928 (148,889) -9% (503,928) Police Support 10002180 98,776 104,028 71,240 (32,788) -32% 2,207,545 2,224,521 2,659,591 435,070 20% (2,588,351) Total General Fund 1,719,255 2,233,796 2,399,352 165,556 7% 12,172,003 13,617,368 14,569,523 952,155 7% (12,170,171) Special Revenue
Police Vehicle Replacement 21102110 190,946 586,218 560,420 (25,798) -4% 87,353 721,811 490,000 (231,811) -32% 70,420 Cannabis Program 22302120 1,242,863 1,045,700 1,055,700 10,000 1% 675,376 1,165,344 251,929 (913,415) -78% 803,771 Tobacco Law Enforcement Grant 22502110 171,853 143,761 - (143,761) -100% 171,853 160,605 3 (160,602) -100% (3) DUI/Traffic Safety Grant 22902110 27,565 65,000 44,675 (20,325) -31% 27,565 65,000 42,915 (22,085) -34% 1,760 JAG/LLEBG Grant 23002110 (45) - - - 0% - - - - 0% -
AB3229 COPs Grant 23102110 153,902 101,200 136,200 35,000 35% 143,806 134,891 136,200 1,309 1% - Police Prop 172 Safety Sales Tax 23202110 579,176 550,250 656,000 105,750 19% 343,000 655,948 824,500 168,552 26% (168,500) Asset Forfeitures - Justice Fund 23302110 (944) - - - 0% - - - - 0% - Asset Forfeitures - Treasury Fund 23502110 66 - - - 0% 4,638 - - - 0% - Boat Patrol Grant 23702110 120,884 170,927 149,314 (21,613) -13% 120,884 170,927 149,314 (21,613) -13% - Domestic Violence Grant 23802110 225,304 222,974 142,716 (80,258) -36% 226,170 222,974 142,716 (80,258) -36% - Clean Community 24103801 83,388 87,000 87,000 - 0% 123,974 87,000 81,638 (5,362) -6% 5,362 Vehicle Abatement 24203802 (2,952) 3,000 43,000 40,000 1333% 12,946 33,000 33,000 - 0% 10,000 Nuisance Abatement 24303803 223,463 180,000 191,000 11,000 6% 169,773 283,347 338,269 54,922 19% (147,269) Opioid Abatement 29002110 - 151,303 72,000 (79,303) -52% - 151,303 223,303 72,000 48% (151,303) Total Special Revenue 3,015,469 3,307,333 3,138,025 (169,308) -5% 2,107,338 3,852,150 2,713,787 (1,138,363) -30% 424,238 Enterprise Fund
Parking - Bellamy Court 51005440 127,961 123,800 123,800 - 0% 13,351 92,410 19,000 (73,410) -79% 104,800 Parking Garage Operations 52005320 1,209,346 1,695,000 1,695,000 (0) 0% 916,224 1,046,585 1,364,470 317,885 30% 330,530 Total Enterprise Fund 1,337,306 1,818,800 1,818,800 (0) 0% 929,575 1,138,995 1,383,470 244,475 21% 435,330 6,072,029 7,359,929 7,356,177 (3,752) 0% 15,208,916 18,608,513 18,666,780 58,267 0% (11,310,603) FIRE
General Fund
Fire Administration 10002210 121,660 89,558 200 (89,358) -100% 2,360,354 2,290,191 2,285,331 (4,860) 0% (2,285,131) Fire Suppression 10002220 1,215,432 1,381,740 1,240,204 (141,536) -10% 6,798,025 7,338,648 7,200,347 (138,301) -2% (5,960,143) Fire Prevention 10002230 - - 48,000 48,000 0% 61,348 70,250 97,310 27,060 39% (49,310) Fire Support 10002240 63,909 1,459,987 1,118,807 (341,180) -23% 131,327 1,689,657 1,373,947 (315,710) -19% (255,140) Fire Training/Safety 10002250 13,833 15,000 15,000 - 0% 56,368 85,950 103,850 17,900 21% (88,850) Total General Fund 1,414,834 2,946,285 2,422,211 (524,074) -18% 9,407,422 11,474,696 11,060,785 (413,911) -4% (8,638,574) Special Revenue
Fire Vehicle Replacement 21302210 432,018 859,100 - (859,100) -100% 891,018 850,000 850,000 - 0% (850,000) Fire Prop 172 Safety Sales Tax 22202210 558,078 550,250 556,000 5,750 1% 432,018 859,100 62,500 (796,600) -93% 493,500 EMS - JPA - General Fund 23602262 202,042 175,000 190,000 15,000 9% 145,132 240,000 214,005 (25,995) -11% (24,005) Total Special Revenue 1,192,138 1,584,350 746,000 (838,350) -52.9% 1,468,168 1,949,100 1,126,505 (822,595) -42% (380,505) 2,606,972 4,530,635 3,168,211 (1,362,424) -30.1% 10,875,590 13,423,796 12,187,290 (1,236,506) -9% (9,019,079)

REVENUES EXPENSES
Budget Budget
2023-24 vs. 2022-23 2023-24 vs. 2022-23

TOTAL BUSINESS IMPROVEMENT DISTRICTS

TOTAL STR SUCCESSOR AGENCY

TOTAL TRUST AND AGENCY

TOTAL POLICE

TOTAL FIRE

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2022-23 2023-24 2022-23 2023-24 (Use of) 2021-22 Amended Proposed $ % 2021-22 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

PUBLIC WORKS
General Fund
Public Works Administration 10003010 - - - - 0% 285,641 287,116 267,481 (19,635) -7% (267,481) Engineering 10003210 216,286 168,300 188,300 20,000 12% 1,061,238 1,287,651 1,440,031 152,380 12% (1,251,731) Facilities Maintenance 10003310 - - - - 0% 1,057,775 1,514,255 1,547,888 33,633 2% (1,547,888) Motor Pool 10003410 398,408 325,000 325,000 - 0% 1,654,452 1,661,316 1,774,921 113,605 7% (1,449,921) Total General Fund 614,694 493,300 513,300 20,000 4% 4,059,106 4,750,338 5,030,321 279,983 6% (4,517,021) Special Revenue
Gas Tax 20103510 1,157,033 990,000 1,270,000 280,000 28% 1,163,038 1,435,772 1,370,772 (65,000) -5% (100,772) Snow Removal 20703610 2,021,468 1,900,000 2,700,000 800,000 42% 2,145,775 2,360,205 2,689,828 329,623 14% 10,172 Snow Removal Equipment 20803610 684,586 3,364,254 231,500 (3,132,754) -93% 272,016 4,117,049 282,000 (3,835,049) -93% (50,500) Vehicle Replacement 21003010 637,462 561,009 500 (560,509) -100% 573,574 718,127 48,000 (670,127) -93% (47,500) Storm Water Management Program 24503215 412,837 314,578 368,442 53,864 17% 406,525 375,831 393,895 18,064 5% (25,453) Street Sweeping 24503805 70,704 67,646 78,733 11,087 16% 42,374 67,304 78,733 11,429 17% - Street (Snow) Sweeping 24503806 80,581 70,776 71,879 1,103 2% 91,088 71,067 72,515 1,448 2% (636) Total Special Revenue 5,064,672 7,268,263 4,721,054 (2,547,209) -35% 4,694,392 9,145,355 4,935,743 (4,209,612) -46% ( 214,689) Solid Waste
AB 939 24003800 62,084 66,050 66,050 - 0% 75,561 75,226 78,007 2,781 4% (11,957) Solid Waste JPA 24403804 (20,700) 12,000 12,000 - 0% 78,954 514,928 598,178 83,250 16% (586,178) Total Solid Waste 41,384 78,050 78,050 - 0% 154,514 590,154 676,185 86,031 15% (598,135) Airport Enterprise
Airport Administration 50105110 562,111 2,000 2,000 - 0% 1,423,926 607,258 572,476 (34,782) -6% (570,476) Airport Special Events 50105115 - 3,200 3,200 - 0% - - - - 0% 3,200 Airport Terminal Building 50105120 415,770 435,905 528,760 92,855 21% 478,493 557,323 441,269 (116,054) -21% 87,491 Airfield Area 50105130 864,549 781,062 980,520 199,458 26% 348,682 786,628 418,213 (368,415) -47% 562,307 Airport Other Areas 50105140 10,000 10,000 10,000 - 0% 10,055 10,000 10,000 - 0% - Airport General Shop 50105160 - - - - 0% 58,809 72,000 57,000 (15,000) -21% (57,000) Airport Environmental Operations 50105180 - - - - 0% 25,382 29,927 26,500 (3,427) -11% (26,500) Total Airport 1,852,430 1,232,167 1,524,480 292,313 24% 2,345,347 2,063,136 1,525,458 (537,678) -26% (978) Transit - Enterprise Fund
Transit Operations 55005220 223,696 167,140 149,715 (17,425) -10% 393,281 143,607 117,067 (26,540) -18% 32,648 7,796,875 9,238,920 6,986,599 (2,252,321) -24.4% 11,646,639 16,692,590 12,284,774 (4,407,816) -26% (5,298,175)

DEVELOPMENT SERVICES
General Fund
Building and Safety 10003110 1,429,187 1,200,503 1,450,503 250,000 21% 966,542 1,244,889 1,098,237 (146,652) -12% 352,266 Multi Family Dwelling Inspection 10003112 181,580 161,000 171,879 10,879 7% 212,475 221,238 221,028 (210) 0% (49,149) Planning 10003710 175,222 98,000 85,000 (13,000) -13% 540,205 648,060 688,875 40,815 6% (603,875) Planning Commission 10003711 - - - - 0% 1,895 5,950 6,650 700 12% (6,650) Total General Fund 1,785,990 1,459,503 1,707,382 247,879 17% 1,721,116 2,120,137 2,014,790 (105,347) -5% (307,408) Special Revenue
VHR Program 21805330 714,783 465,500 371,075 (94,425) -20% 470,215 549,661 413,191 (136,470) -25% (42,116) General Plan 27003710 427,345 44,135 66,135 22,000 50% 93,432 463,296 516,605 53,309 12% (450,470) Building Permit Fee - RDA 27103110 1,238,670 115,800 500,800 385,000 332% 200,432 235,000 275,000 40,000 17% 225,800 Substandard Housing Relocation 27103113 1,613 4,001 4,001 - 0% - 64,091 67,468 3,377 5% (63,467) Total Special Revenue 2,382,411 629,436 942,011 312,575 50% 764,078 1,312,048 1,272,264 (39,784) -3% (330,253) Housing Programs
Work-Force Housing 25006024 168,398 10,108,285 5,078,285 (5,030,000) -50% 42,671 10,127,329 5,250,000 (4,877,329) -48% (171,715) Home Program Income 25106014 165,252 50,000 50,000 - 0% - - - - 0% 50,000 RDA Program Income Housing Fund 25106015 222,645 35,000 35,000 - 0% 566,318 311 - (311) -100% 35,000 Housing Administration 25306010 494,946 888,349 1,068,707 180,358 20% 358,828 675,118 830,150 155,032 23% 238,557 CDBG Program Income Loans 25506020 78,243 25,738 35,175 9,437 37% - - - - 0% 35,175 CDBG Economic Development 25606021 54,726 589,858 506,295 (83,563) -14% 54,726 589,858 494,951 (94,907) -16% 11,344 Cal Home Loan Repayments 25806018 11,349 35,300 35,300 - 0% - - - - 0% 35,300 First Time Homebuyers Rev Loan 25906022 - - - - 0% - - 9,675 9,675 100% (9,675) Total Housing Programs 1,195,559 11,732,530 6,808,762 (4,923,768) -42% 1,022,543 11,392,616 6,584,776 (4,807,840) -42% 223,986 Economic Development
Economic Development Program Income 25706021 1 - - - 0% - 238 - (238) -100% - Total Economic Development 1 - - - 0% - 238 - (238) 0% - 5,363,961 13,821,469 9,458,155 (4,363,314) -31.6% 3,507,738 14,825,039 9,871,830 (4,953,209) -33% (413,675)

TOTAL PUBLIC WORKS

TOTAL DEVELOPMENT SERVICES

REVENUES EXPENSES
Budget Budget
2023-24 vs. 2022-23 2023-24 vs. 2022-23

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2022-23 2023-24 2022-23 2023-24 (Use of) 2021-22 Amended Proposed $ % 2021-22 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

PARKS AND RECREATION
General Fund
Recreation Administration 10004105 - - - - 0% 322,464 450,544 398,581 (51,963) -12% (398,581) Golf Course 10004110 39,937 160,000 160,000 - 0% 94,840 198,168 179,973 (18,195) -9% (19,973) Campground 10004130 371,429 420,000 420,000 - 0% 237,270 294,922 308,754 13,832 5% 111,246 Park Maintenance 10004170 142,243 216,581 143,500 (73,081) -34% 1,425,405 1,509,478 1,550,213 40,735 3% (1,406,713) Recreation Programs 10004220 141,684 246,000 256,000 10,000 4% 710,224 763,428 817,771 54,343 7% (561,771) Special Events 10004225 5,688 1,000 1,000 - 0% 86,149 120,445 152,920 32,475 27% (151,920) Senior Center 10004230 2,758 4,900 4,900 - 0% 30,560 27,210 27,210 - 0% (22,310) Total General Fund 703,739 1,048,481 985,400 (63,081) -6% 2,906,912 3,364,195 3,435,422 71,227 2% (2,450,022) Special Revenue
Transit Center/Explore Tahoe 21605250 59,299 28,200 90,200 62,000 220% 52,589 69,750 79,000 9,250 13% 11,200 Measure P - Recreation 22004220 3,237,205 3,275,000 3,475,000 200,000 6% 5,468,882 5,000,000 1,096,995 (3,903,005) -78% 2,378,005 Ice Arena (Operator) 22104260 297,607 201,200 145,200 (56,000) -28% 148,540 223,979 172,041 (51,938) -23% (26,841) Measure S - Ski Run Bike Trail Maint. 28104120 63 10,000 10,000 - 0% 4,553 29,155 30,270 1,115 4% (20,270) Measure S - CTC Greenway 28404123 30,064 25,500 25,500 - 0% 4,264 35,996 35,961 (35) 0% (10,461) Measure S - LV Commons 28404124 14,500 14,500 14,500 - 0% - 14,500 14,500 - 0% - Measure S - Playfield Maint. 28404127 50,000 50,000 50,000 - 0% 53,237 53,000 53,000 - 0% (3,000) Bike Trails Snow Removal 28404129 12,000 12,000 12,000 - 0% 7,433 12,000 12,000 - 0% - Total Special Revenue 3,700,738 3,616,400 3,822,400 206,000 6% 5,739,497 5,438,380 1,493,767 (3,944,613) -73% 2,328,633 4,404,477 4,664,881 4,807,800 142,919 3% 8,646,409 8,802,575 4,929,189 (3,873,386) -44% (121,389) Budget
2023-24 vs. 2022-23 2023-24 vs. 2022-23

TOTAL PARKS AND RECREATION

REVENUES EXPENSES
Budget

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City of South Lake Tahoe
2023-2024 CIP Budget
Project Name Project Number
Revenue Expense
Tahoe Valley Storm Water Improvement 301‐40030                       (7,578,857)                        9,116,283 Drainage Master Plan 301‐40036                                        ‐                              35,000 Storm Water Management Plan 301‐40037                                        ‐                              28,818 City‐Wide Drainage‐ SWMP 301‐40040                                        ‐                              37,150 Keys Drainage Pipeline Replacement 301‐40049                                        ‐                           625,329 Bijou Park Creek Restoration 301‐40050                                        ‐                              15,635 Bijou Park Creek 301‐40051                       (1,526,421)                        1,646,421 Ruby Way Erosion 301‐40052 21,591
James‐Eloise Drainage 301‐40053                                        ‐                           445,308 Barton ‐ 2nd Street 301‐40054                       (1,163,982)                        1,245,810 Rehab Water Quality 306‐42001                            (20,000)                              20,000 Erosion Control Project Total $                 (10,289,261)                      13,237,345 Street Overlay Program PMP 301‐50005                          (553,128)                        6,046,317 Linear Park Bike Trails 301‐50008                                        ‐                           152,829 Class 1 Bicycle Trail Rehabilitation 301‐50013                                        ‐                              75,000 Pioneer Trail Pedestrian 301‐50024                          (534,477)                           602,019 Lake Tahoe Blvd. Bike Trail 301‐50026                            (24,448)                        1,081,869 RMRA Roadway 301‐50035                          (203,146)                           518,128 Bellamy Court Parking 301‐50036                                        ‐                              25,343 Bijou Park Connector 301‐50037                                        ‐                           827,361 Pioneer Trail Safety 301‐50038                            (45,249)                              50,749 Bike Trail 301‐50041                                        ‐                           216,515 Sierra/Palmira 301‐50042                                        ‐                              37,179 Misc. Traffic Safety 301‐50043                          (200,000)                           496,932 LED Pedestrian Light 301‐50044                                        ‐                              14,566 Stateline Ave Complete Streets 301‐50045                                        ‐                           100,000 Ski Run Pedestrian Circle 301‐50047                                        ‐                              35,550 Streets Projects Total $                   (1,560,448)                      10,280,355 Service Center Lobby Remodel 301‐60017                                        ‐                           188,208 Remodel Rec/Rufus 301‐60018                       (1,096,995)                        1,027,086 Fire Station 2 Rehab 301‐60019                                        ‐                        1,075,996 Police Dept. Remodel 301‐60022                                        ‐                           805,000 Relocation of PW 301‐60028                                        ‐                                3,574 Community Fields restroom/concessions 301‐60050                                        ‐                              14,223 Bijou Bike Park 301‐60066                                        ‐                              35,000 Community Playfields 301‐60068                                        ‐                              28,707 Campground 301‐60069                          (250,000)                              18,554 Fire Station III Crews 301‐60071                                        ‐                           135,050 Cemetery Security 301‐60073                                        ‐                              35,418 Police Training Center 301‐60074                                        ‐                           200,000 Skatepark Renovations 301‐60075                                        ‐                           206,521 Broadband 301‐60076                                        ‐                           299,862 STPUD Fire Hydrant 301‐60077                                        ‐                           300,000 Ski Run Park 301‐60078                                        ‐                           150,000 General Facility 301‐60080                                        ‐                           300,000 Buildings and Grounds Projects Total $                   (1,346,995)                        4,823,199 Miscellaneous 301‐70020                                        ‐                           165,596 City Communication 301‐70021                                        ‐                        1,424,815 Backup Power Replacement 301‐70053                                        ‐                           150,000 Long Term Capital Replacement 310‐70000                                        ‐                           285,133 LT Rental Incentive Pilot Program 320‐30003                                        ‐                           258,104 Capital Equipment Purchase Total $                                 ‐                        2,283,648 Pavement Plan 501‐80035                          (140,953)                           147,226 Airport Hangar Repair 501‐80039                                        ‐                           128,560 Airport Veg Mngt 501‐80041                          (200,000)                           202,893 Air Apron Recon 501‐80043                               (3,100)                                        ‐ Airport Hangar Pavement 501‐80046                                        ‐                           978,737 Airport Improvement Projects Total $                       (344,053)                        1,457,416 Total CIP Carryforward @ 6‐30‐2023 $                 (13,540,756) $                   32,081,964 New 2023‐2024 CIP Budget Requests $                   (5,914,742) $                     6,023,322 Total CIP 2023‐2024 Budget $                 (19,455,498) $                   38,105,286 Carryforward at 6‐30‐2023
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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA General
Government

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA City Council
City Vision
Elevating South Lake Tahoe by providing service excellence for an inspired future that values the natural and built environments, civic engagement for all, and economic prosperity.

City Council Priorities
City Council will be responsible financial stewards of its resources and assets to ensure long-term fiscal sustainability by practicing sound financial management and fiscal transparency, while providing fiscally sustainable government services that address the needs our community.

Continue to monitor progress of the 2021-26 Strategic Plan, which serves as the blueprint for the City Council’s policymaking process.

Strategic Priorities from the 2021-26 Strategic Plan:
• Built Environment
• Recreation and Equitable Access
• Community for All
• Economic Development
• Core Services and High Performing Government
City Council
100 01110
The City Council is the legislative, policy-making and law-making body elected to represent the interests of the citizens of South Lake Tahoe. In general, the City Council is responsible for determining and delivering services necessary to meet the needs of the community, overseeing of the City’s operations and adoption of an annual budget.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
City Council
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 169,989 183,425 187,101 196,481 189,049 -4% (7,432) Contractual Services 49,339 61,394 63,696 69,900 69,900 0% - Other Operating 15,209 24,175 49,541 17,600 21,900 24% 4,300 Capital Outlay 2,625 4,378 3,392 13,500 7,000 -48% (6,500) Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 237,162 273,373 303,731 297,481 287,849 -3% (9,632) Net Rev (Exp) (237,162) (273,373) (303,731) (297,481) (287,849) FTE's 5 5 5 5 5 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA City Clerk
Core Services
City Clerk
100 01130
The City Clerk performs all mandated functions under the United States Constitution, the Constitution of the State of California, California Government and Election Codes, and the City of South Lake Tahoe Municipal Code. The City Clerk serves as clerk for the City Council, South Tahoe Redevelopment Successor Agency (STRSA), South Tahoe Joint Powers Parking Authority (STJPPA), South Tahoe Joint Powers Financing Authority (STJPFA), City of South Lake Tahoe Parking Authority (SLTPA), Redevelopment Successor Agency Countywide Oversight Board El Dorado County (Oversight Board), South Lake Tahoe Basin Waste Management Authority (SLTBWMA), City of South Lake Tahoe Planning Commission (PC), and City of South Lake Tahoe Police Advisory Commission (PAC); oversees preparation and noticing of agendas, administrative records, and official legislative history; manages the citywide records program; acts as the City’s Notary Public; acts as filing officer for the California Fair Political Practices Commission; is the elections official for conduct of municipal elections; and performs a variety of other administrative duties for the City Council, Commissions, and Boards.

City Council Strategic Priorities Supported
Strategic Priority 3 - Community for All
Goal 3.2: Inclusion and Diversity
FY 2022/23 Department Accomplishments
Inclusion and Transparency

1. Coordinated 20 City Council Meetings and 36 Commission/Board Meetings.

2. Fulfilled 286 Public Record Requests.

3. Received over 293 written City Council and Planning Commission Public Comments.

4. Processed 85 FPPC Annual Statement of Economic Interest Form 700 fillings (employees, commissioners, and elected officials).

5. Continued progress on the City Clerk Repository of Public Document.

6. Began remote participation and video archiving of Arts, Culture, and Tourism Commission and Parks & Recreation Commission meetings.

Records and Services

7. Elections Official for the 2022 General Municipal Election of 3 Councilmember, 1 City Clerk, and 1 City Treasurer seats, and 1 City initiated Ballot Measure.

8. Processed 275 City Contracts, 152 Resolutions, 11 Ordinances, and 38 Deeds.

9. Produced Minutes for City Council and Commission/Board meetings.

10. Updated South Lake Tahoe City Code.

11. Accepted 63 Claims and 2 Appeal.

12. Notarized 112 documents.

13. Completed City Clerk Budget process.

14. Issued 10 Proclamations.

15. Drafted "At Lake Level" Articles.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Education and Training

16. Completed Second Session of the Master Municipal Clerk and Clerk of the Board Institute.

17. Attended the City Clerk Association of California Annual Conference.

18. Attended League of CA Cities - New Law and Election Seminar.

FY 2023/24 Department Goals and Objectives
City Clerk's office strives to provide exceptional service to all residents of the City of South Lake Tahoe, the City Council, city staff and other public agencies. Our primary goal is to preserve the public's trust in government by ensuring the city's legislative processes are transparent, accurate and timely; safeguarding the legislative history of the city; administering open elections; and delivering timely information and services.

1. Continue electronic archival of public documents.

2. Develop revenue generating services (passport processing City Hall Weddings).

3. Research cost saving opportunities for agenda management production services.

Performance Measures
Strategic Priority 3.2: Inclusion and Diversity
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Translation services offered for City Council and Planning Commission meetings (Spanish - Written & Verbal). 31 31 31 Remote participation of ACT Commission and P&R
Commission meetings. 24 24 24
Department Goal 1: Provide exceptional services by enhancing accessibility to public records.

Measure
Requests
Received
Fulfilled/
Uploaded
Target
Achieved
Number of public record requests fulfilled. 286 286 100% Total number of city contracts, resolutions, ordinances, and deeds processed and uploaded to the public repository. 476 476 100% Department Goal 2: Promote transparency by increasing public participation.

Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Number of city council and commission meetings offered. 56 56 56 Number of city council and commission meetings offering remote participation. 45 45 56

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
City Clerk
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 7,213 13,090 1,503 1,765 1,765 0% -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total 7,213 13,090 1,503 1,765 1,765 0% -
Expenditures
Personnel Services 245,053 260,975 282,301 306,470 326,061 6% 19,591 Contractual Services 2,294 11,284 11,428 12,500 12,500 0% - Other Operating 17,772 37,931 16,913 37,350 21,750 -42% (15,600) Capital Outlay 56 742 - 2,600 2,600 0% -
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 265,175 310,932 310,642 358,920 362,911 1% 3,991 Net Rev (Exp) (257,962) (297,842) (309,139) (357,155) (361,146) FTE's 2 2 2 2.17 2.17 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA City Treasurer
Core Services
Treasury
100 01516
The City Treasurer invests public funds in a prudent manner that provides maximum security while meeting daily cash flow demands and conforming to all statutes governing the investment of public funds. Within these parameters, funds are invested to optimize investment return. The City Treasurer also prepares, annually reviews, updates, and presents to the City Council for adoption, a comprehensive Investment Policy document pursuant to which the City manages and conducts investment of the City’s pooled treasury funds.

Revenues and Expenditures by Fund Type and Category
City Treasurer
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 23,401 24,590 26,162 27,234 27,776 2% 542 Contractual Services - - 175 - 175 100% 175
Other Operating 1,126 365 1,523 3,000 3,550 18% 550
Capital Outlay - - - 1,000 500 -50% (500)
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 24,527 24,955 27,860 31,234 32,001 2% 767 Net Rev (Exp) (24,527) (24,955) (27,860) (31,234) (32,001) FTE's 1 1 1 1 1 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA City Attorney
Core Services
City Attorney
100 01210
Major areas of responsibility:

Provide sound legal advice regarding all aspects of municipal affairs, including advice to the City Council, City Manager, City Clerk, Department Heads and Division Managers daily.

Review every contract that the City enters into, and every insurance certificate and bond to ensure they contain comprehensive risk transfer provisions.

Draft ordinances and resolutions for the City Council to address City business and issues.

Directly handle or manage City litigations as cost-effectively as possible, to eliminate or minimize defense costs and monies paid to settle claims.

Risk Management
100 01220
The Risk Management function of the department administers and processes the City’s liability program and monies paid to settle claims, oversees worker safety programs, handles insurance procurement, and serves as the City’s Americans With Disabilities Act Coordinator.

Worker’s Compensation Insurance
602 01220
The Workers’ Comp Insurance account is the funding account for the City’s self-insured Worker’s Compensation Program. The Risk Manager oversees the City’s Worker’s Compensation program.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Built Environment
Goal 1.1: Broadband For All
Goal 1.2: Mid-Town Revitalization
Goal 1.3: Housing
Goal 1.4: Transportation
Goal 1.5: Carbon Neutrality and Grid Reliability
Strategic Priority 2 - Recreation and Equitable Access
Goal 2.3: Connectivity
Strategic Priority 3 - Community for All
Goal 3.4: Waste Management and Stewardship
Strategic Priority 4 - Economic Development
Goal 4.3: Resident Retention and Workforce Development
Strategic Priority 5 - Core Services and High Performing Government Goal 5.1: Public Safety
Goal 5.4: Local Control

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA FY 2022/23 Department Accomplishments

1. Successfully resolved 7 lawsuits on the merits or with favorable settlements; 6 of which were defended inhouse and 1 with outside counsel, with no unfavorable judgments against the City.

2. Favorably resolved Measure T lawsuit in court of appeal.

3. Assisted with drafting and successful adoption of ordinances including ordinance to ban Styrofoam and single-use plastic water bottles and ordinance to establish pre-qualification and design-build authority for public works contracts.

4. Assisted with drafting and negotiating contracts including a new franchise agreement with South Tahoe Refuse.

5. Conducted ethics training (AB 1234) for City Council and boards and commissions.

6. Implemented public safety employee wellness program.

7. Re-established city-wide safety incentive program.

8. Drafted proclamation of local emergency due to severe winter storms and staffed Emergency Operations Center.

9. Coordinated City's participation in National Opioid Litigation Settlements.

FY 2023/24 Department Goals and Objectives

1. Finalize ADA Transition Plan Update.

2. Negotiate and prepare Disposition and Development Agreement with developer for affordable housing project at 3900 Lake Tahoe Boulevard.

3. Assist staff with identifying local funding source for housing and/or transit, including ballot placement if necessary.

4. Assist staff with determining feasibility of creating municipal owned utility.

5. Work with State Lands Commission to enforce right to public access within public trust lands below highwater mark of Lake Tahoe.

6. Develop and implement Gun Violence Restraining Order program and process.

7. Assist with negotiations and drafting of new Memoranda of Understanding with employee bargaining units.

8. Assist City Council with outreach and analysis of whether to pursue charter city status, including ballot placement if necessary.

9. Work with City Manager to annex portions of El Dorado County including Heavenly Cal Base and cleanup parcels.

Performance Measures
Strategic Priority 1.1: Broadband For All
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Complete NeoConnect contract to expand broadband
infrastructure, to connect to regional broadband
infrastructure, to secure funding to assist in the
implementation of broadband infrastructure, and to
update the City's "dig once" policy.
n/a n/a 100%
Strategic Priority 1.2: Mid-Town Revitalization
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Complete the new Recreation and Swim Center
Complex, and in the meantime, maintain the current
complex for resident use.
n/a n/a n/a

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.3: Housing
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Proactively work with an affordable housing developer
and partner agencies to develop affordable and/or
workforce housing at 3900 Lake Tahoe Boulevard.
n/a n/a 20%
Establish a local discretionary funding source to leverage access to and increase competitiveness for outside
funds, and implement Council direction to conduct
outreach to analyze vacancy tax and transient occupancy tax funding sources.
n/a n/a 50%
Investigate the development of a regulatory framework
for developing an "Employee Housing Bill of Rights
Program," which includes best practices where housing
is tied to the employer and which supports seasonal
workers.
n/a n/a 50%
Strategic Priority 1.4: Transportation
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Evaluate option to develop a local revenue source to
support transportation projects. n/a n/a 100%
Evaluate feasibility of transit system run by the City. n/a n/a 100% Strategic Priority 1.5: Carbon Neutrality and Grid Reliability Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Evaluate feasibility and cost implications of creating a municipal owned utility. n/a n/a 33%
Strategic Priority 2.3: Connectivity
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Explore regulatory options for public access and
easements to beaches below the high water mark and
clarify rules with the State Lands Commission.
n/a n/a 50%
Strategic Priority 3.4: Waste Management and Stewardship Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Include "bear proof" trash containers in franchise
agreement with South Tahoe Refuse. n/a n/a 100%
Draft suite of regulations for City Council consideration to further regulate single-use plastics. 100% 100% n/a
Strategic Priority 4.3: Resident Retention and Workforce Development Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Implement Classification and Compensation Study. n/a n/a 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Strategic Priority 5.1: Public Safety
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Develop Gun Violence Restraining Order program in
coordination with El Dorado County Superior Court. n/a n/a 100% Strategic Priority 5.4: Local Control
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Revisit whether City should pursue charter city status. 100% 33% 100% Evaluate feasibility of annexing portions of
unincorporated El Dorado County. 100% 50% 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
City Attorney
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues - 32,500 53,800 226,200 225,472 0% (728) Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - 32,500 53,800 226,200 225,472 (0.00) (728) Expenditures
Personnel Services 514,369 568,493 675,768 714,747 780,203 9% 65,456 Contractual Services 133,235 112,619 363,617 447,517 344,133 -23% (103,384) Other Operating 576,127 855,621 1,272,808 1,720,910 2,050,376 19% 329,466 Capital Outlay 13 1,961 5,385 2,614 3,500 34% 886
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 1,223,744 1,538,694 2,317,578 2,885,788 3,178,212 10% 292,424 Net Rev (Exp) General Fund (1,223,744) (1,506,194) (2,263,779) (2,659,588) (2,952,740) Special Revenue Fund
Revenues
Operating Revenues - - - - - - -
Grants (173) - - - - - -
Transfers In - - - - - - -
Revenues Total (173) - - - - - -
Expenditures
Personnel Services - - - - - - -
Contractual Services - - - - - - -
Other Operating - - - - - - -
Capital Outlay - - - - - - -
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total - - - - - - -
Net Rev (Exp) Special Revenue Fund (173) - - - -
Internal Service Fund
Revenues
Operating Revenues 1,646,369 1,769,924 1,836,810 1,973,852 2,191,473 11% 217,621 Grants - - - - - - -
Transfers In 600,000 - - - - - -
Revenues Total 2,246,369 1,769,924 1,836,810 1,973,852 2,191,473 11% 217,621 Expenditures
Personnel Services 834,009 1,219,063 1,476,892 1,486,986 1,619,507 9% 132,521 Contractual Services 116,340 119,695 129,997 150,000 170,000 13% 20,000 Other Operating 164,628 198,042 214,627 293,966 323,966 10% 30,000 Capital Outlay - 6,398 3,604 2,900 3,800 31% 900
Debt Service/Leases - - - - - - -
Transfers Out 30,000 30,000 70,000 74,200 74,200 0% -
Expenditures Total 1,144,978 1,573,198 1,895,120 2,008,052 2,191,473 9% 183,421 Net Rev (Exp) Special Revenue Fund 1,101,391 196,726 (58,310) (34,200) - FTE's 3 3 4 4 4 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Internal
Services

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427
Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA City Manager’s Office
Core Services
City Manager
100 01310
As a Council/Manager form of government, the South Lake Tahoe City Manager operates as CEO of the organization, carrying out the policies established by the City Council from which the organization functions. The City Manager’s role is to ensure the efficient, effective, and equitable day-to-day operations of the City and administration of the government and provide professional advice and counsel to the City Council on issues of importance to the community and those affecting government operations. The City Manager also prepares a budget for the Council’s consideration and provides direct supervision over all Department Directors and City Manager’s Office. Included in the South Lake Tahoe City Manager’s Office are the following divisions:

Human Resources
100 01320
The function of Human Resources is to coordinate recruitments, labor relations/negotiations, employee personnel file record management, administer benefits, pensions, promotions, transfers and training coordination, retirement planning, employee separation and other compensation related procedural requirements. The division is also responsible for ensuring legal compliance relative to diversity and discrimination issues, disability, leaves, fitness-for-duty, workplace wrong-doing investigations and compliance with all state and federal laws, regulations, and employment policies applicable to the City.

Communications and Government Affairs
100 01330
The Assistant City Manager/Public Information Officer provides professional, administrative, and technical assistance to the office of the City Manager; develops and coordinates public outreach information, including television, radio, internet, social media, and print media to effectively disseminate news and other items of interest to the community.

The City’s communications strategy includes creating an integrated environment to promote civic engagement and participation. Staff leverages social media, traditional media, the City’s website, and other innovative platforms to educate and inform the public on citywide programs, policies, and priorities.

The PIO coordinates with South Lake Tahoe Police Department and South Lake Tahoe Fire Rescue on crisis communications, to help ensure public safety messaging is widely disseminated and effective in times of emergency.

As a government affairs representative on behalf of the City, the Assistant City Manager/PIO serves as a liaison to local, regional, state, and federal entities, communicating policy priorities and creating opportunities for the City to collaborate with stakeholders.

Sustainable South Lake Tahoe
100 01967
The purpose of the Sustainability program is to continue making and documenting progress on greenhouse gas reduction programs and projects. Specifically, the Sustainability Coordinator works across departments to:
advance actions articulated in the 2020 Climate Action Plan; reduce solid and organic waste; and advance large, clean energy projects.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Arts – Public Art
217 04504
The purpose of the Public Art program is to provide a financing mechanism for creation of art pieces and designs to be displayed on City property and within the city limits. Through our Arts, Culture, and Tourism Commission, members can provide input on how they envision the role of arts and culture in the city of South Lake Tahoe. The Arts, Culture, and Tourism Commission will also review proposed public art projects and make recommendations for the appropriation of allocated funds.

Public, Education, Government Program Fund
224 01330
The purpose of the Public, Education, Government Program fund is to collect Franchise fees which provide a financing mechanism for capital expenditures that support day-to-day operations of public-access channels.

Health Insurance
601 01220 Health Insurance
605 01220 Health Insurance Savings
The Health Insurance account is the funding account for the City’s Health Insurance Program. It is funded through payroll deductions for all departments and through contributions from employees for buy-up options.

These accounts are used for payments of Health Insurance premiums as well as excess insurance payments, third party administration fees, and employee safety incentive programs.

The Health Insurance Savings account remains open for the purpose of payments of yearly fees applicable to the individual retiree HRA accounts.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Built Environment
Goal 1.1: Broadband For All
Goal 1.2: Mid-Town Revitalization
Goal 1.3: Housing
Goal 1.4: Transportation
Goal 1.5: Carbon Neutrality and Grid Reliability
Strategic Priority 2 - Recreation and Equitable Access
Goal 2.3: Connectivity
Strategic Priority 3 - Community for All
Goal 3.2: Inclusion and Diversity
Goal 3.4: Waste Management and Stewardship
Strategic Priority 4 - Economic Development
Goal 4.1: Economic Diversification Strategy
Goal 4.2: Support Development of a Regenerative Tourism Model Goal 4.3: Resident Retention and Workforce Development
Strategic Priority 5 - Continuous Improvement
Goal 5.4: Local Control
Goal 5.5: Fiscal Sustainability, Resiliency and Transparency

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA FY 2022/23 Department Accomplishments

1. Presented Liberty Utilities with an MOU; however continued efforts are needed to open up opportunities including CPUC proceedings and legal and operational feasibility analysis.

2. Climate Action Plan tracking site developed and live in late summer. Currently evaluating options to broaden scope to track Strategic Plan implementation.

3. Continue to work in partnership with the California Tahoe Alliance (CTA) to effectively lobby state and federal representatives for support and resources.

4. The annual CIP program is institutionalized, and financial resources are going towards facilities and stormwater.

5. Received opioid monies and initiated conversations with Barton Health to expense on mitigated mental and behavioral health outreach.

FY 2023/24 Department Goals and Objectives

1. Support the City Council.

2. Increase public engagement.

3. Increase employee engagement.

Performance Measures
Strategic Priority 1.1: Broadband For All
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Broadband feasibility study/funding strategies completed. 100% 100% n/a Solicit proposals on Citywide broadband public/private
initiative. n/a n/a 100%
Strategic Priority 1.2: Mid-Town Revitalization
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Complete Recreation and Swim complex, Phase 1. 100% 100% n/a Complete Recreation and Swim complex, Phase 2. n/a n/a 50% Strategic Priority 1.3: Housing
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Complete Sugar Pine Village, Phase 1A and 1B. 10% 10% 90% Strategic Priority 1.4: Transportation
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Feasibility study of new transit services conducted. 100% 100% n/a Continue to invest in South Shore Transit Management
Association. Ongoing Ongoing Ongoing
Evaluation of Citywide parking strategy. n/a n/a 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.5: Carbon Neutrality and Grid Reliability Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Roll out a new tracking platform showing City progress on the Climate Action Plan and Strategic Plan. 100% 90% 100% Number of electric vehicles chargers available to both city fleet and the public. 14 14 29
Work with community partners to achieve 50% local,
renewable energy for all entities by 2025. 20% 0% 20%
Evaluate the feasibility of creating a municipally owned utility. n/a n/a 33%
Work with Liberty Utilities on MOU and customer
programs. Ongoing Ongoing Ongoing
Strategic Priority 2.3: Connectivity
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Develop a communications strategy to promote biking as
a way of life in the South Lake Tahoe community. 100% 75% 100% Present options for increasing access to beaches below
high water mark. n/a n/a 100%
Strategic Priority 3.3: Arts and Culture Program
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Work with Arts, Culture and Tourism commission to
develop a "racial equity statement." n/a n/a 100%
Strategic Priority 3.4: Waste Management and Stewardship Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Number of businesses directly educated about single use plastic water bottle ban. n/a n/a 50%
New Franchise Agreement with STR requiring "bear proof" trash containers. n/a n/a 100%
Meet with STR to evaluate possible expansion of
residential food waste programs. n/a 5 Annual
Strategic Priority 4.1: Economic Diversification Strategy Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Present summary of vacant/underutilized properties in the Lakeview to Lakeside, and the "Y" areas, including
prioritized list of property owners to work on
redevelopment.
n/a n/a 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Strategic Priority 4.2: Support Development of a Regenerative Tourism Model Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
“Hole in the Ground” development facilitated. 25% 0% 50% Strategic Priority 4.3: Resident Retention and Workforce Development Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Develop City incentives system for hiring local. 50% 50% 100% Number of sustainable green industry jobs implemented
as a result of partnership/affiliation with the City. 10% 10% 20% Develop career pipeline to the city. 100% 100% Ongoing
Implement City Classification and Compensation study. n/a n/a 100% Strategic Priority 5.4: Local Control
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Obtain public feedback in pursuing charter city status. 100% 20% 100% Evaluate feasibility of annexing portions of
unincorporated El Dorado County. 100% 100% n/a
Develop a strategy to improve the way the city
coordinates with Basin entities. Ongoing Ongoing Ongoing Department Goal 1: Support the City Council
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Support Mayor outreach opportunities (number of
events organized). n/a 4 6
Host annual State of the City (number of events hosted). n/a 1 1 Meet regularly with council members. Weekly Weekly Weekly Provide Strategic Priorities implementation plan
(number of reports provided). 1 1 1
Department Goal 2: Increase Public Engagement
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Increase social media platform engagement. 10% 10% 5%
Collaborate with federal, state, county, and local
delegations to effectively communicate the City’s
priorities.

Ongoing Ongoing Ongoing
Number of public service announcements produced to
improve the PEG channel. 4 4 3
Increase newsletters views. 10% 10% 10%
Department Goal 3: Increase Employee Engagement
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Annual City Manager awards. Annual Annual Annual
Employee recognition events. 1 1 1

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
City Manager’s Office
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 10,512 - - - - - -
Grants - - - - - - -
Transfers In - - 36,793 24,518 48,781 100% 24,263
Revenues Total 10,512 - 36,793 24,518 48,781 - 24,263
Expenditures
Personnel Services 816,935 845,743 1,040,189 1,274,915 1,327,036 4% 52,121 Contractual Services 188,549 87,709 128,501 320,455 226,600 -29% (93,855) Other Operating 75,141 66,874 98,536 142,567 158,679 11% 16,112 Capital Outlay 46,218 52,349 51,491 52,698 52,750 0% 52 Debt Service/Leases - - - - - - -
Transfers Out - - 2,788 24,518 23,781 -3% (737)
Expenditures Total 1,126,842 1,052,675 1,321,505 1,815,153 1,788,846 -1% (26,307) Net Rev (Exp) General Fund (1,116,330) (1,052,675) (1,284,712) (1,790,635) (1,740,065) Special Revenue Fund
Revenues
Operating Revenues 86,831 81,407 75,157 90,000 90,000 0% - Grants - - - - - - -
Transfers In - 20,000 (540) - - - -
Revenues Total 86,831 101,407 74,617 90,000 90,000 0% - Expenditures
Personnel Services - - - - - - -
Contractual Services - - - - - - -
Other Operating 5,056 - - 20,000 - -100% (20,000)
Capital Outlay 3,010 10,182 - 90,000 90,000 0% -
Debt Service/Leases - - - - - - -
Transfers Out 36,803 - - - - - -
Expenditures Total 44,869 10,182 - 110,000 90,000 -18% (20,000) Net Rev (Exp) Special Revenue Fund 41,962 91,225 74,617 (20,000) - Internal Service Fund
Revenues
Operating Revenues 3,365,298 3,300,200 3,441,336 4,225,920 4,644,630 10% 418,710 Grants - - - - - - -
Transfers In 135,000 30,000 50,200 55,200 51,300 -7% (3,900) Revenues Total 3,500,298 3,330,200 3,491,536 4,281,120 4,695,930 10% 414,810 Expenditures
Personnel Services 3,387,858 3,251,278 3,308,780 4,224,920 4,639,630 10% 414,710 Contractual Services 56,892 55,454 50,646 62,000 62,300 0% 300 Other Operating 2,974 39 41 - - - -
Capital Outlay 4,188 4,144 4,004 4,200 4,000 -5% (200)
Debt Service/Leases - - - - - - -
Transfers Out 1,250,000 - - - - - -
Expenditures Total 4,701,912 3,310,914 3,363,472 4,291,120 4,705,930 10% 414,810 Net Rev (Exp) Special Revenue Fund (1,201,614) 19,285 128,064 (10,000) (10,000) FTE's 2.25 5.5 6 6.75 7 4%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Finance Department
Core Services
The Finance Department is responsible for providing centralized professional support services to the City Council, City Manager and operating departments assisting them in making sound financial and organizational decisions that promote the fiscal sustainability of the City and its ability to provide services to the community as well as providing support to employees at all levels on a variety of issues.

The Finance Director is responsible for overall departmental leadership and administration of the department’s Financial Services, Treasury, Revenue, and Purchasing functions and oversight of the Information Technology division functions. The Director is also responsible for financial policies, financial reporting and compliance, financial analysis and interpretation, financial planning, the annual financial audit, internal controls, budget development and management, debt financing and debt administration. The Director serves as the City’s Chief Financial Officer and provides financial support to the City Council, City Manager, City Treasurer, City Departments, Redevelopment Successor Agency, Financing Authorities and Special Districts.

The Finance divisions are responsible for protecting the City’s fiscal health and sustainability by maintaining compliance with financial policies and internal controls, accurate accounting of financial transactions, timely revenue collection and accounts receivable processing, timely payment of accounts payable, payroll and debt service, transparent and professional financial reporting, effective budget management, grant administration, cash and investment management, debt financing and administration, and ensuring efficient purchasing practices.

Financial Services Division
100 01511
The Financial Services Division staff is responsible for all governmental accounting, financial reporting and compliance functions, budget development and support, debt financing and management, Accounts Payable, Payroll, including PERS and tax reporting, Grant Administration, fixed asset accounting, salary and benefit analyses, coordination of yearly audit, preparation of the Annual Comprehensive Financial Report and Budget documents, and accounting support to all City Departments and Special Districts.

In addition, the division also provides financial reporting and accounting services to the South Tahoe Redevelopment Successor Agency, the South Lake Tahoe Joint Powers Financing Authority, the South Tahoe Joint Powers Parking Financing Authority, and the South Lake Tahoe Basin Waste Management Authority.

Revenue Services Division
100 01730
The primary goal of the Revenue Services Division is to manage the City’s revenues. Major responsibilities of the division are monitoring and collection of Transient Occupancy Tax (TOT) from approximately 120 hotels/motels, around 400 vacation homes rented by individual property owners that include hosted rentals, shared and qualified VHRs, and 33 property management companies. The division collects Business Tax from over 3,800 businesses.

Staff is also responsible for bank deposits, city-wide accounts receivable processing, revenue audits, delinquency collections, and economic development loan collections. The division also provides Cash/Treasury management including banking and investment transactions to ensure availability of city funds when needed. In addition, the division provides revenue collection and disbursement services, and financial reporting for several business improvement districts. The division annually updates the Master Fee Schedule in accordance with financial policies.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Information Technology Division
100 01840
The Information Technology (IT) division provides computer services for all city departments; including police and fire. Services include network administration, internet, email, help desk, software and hardware support, technology purchases and installation, specialized programming, database administration, and training.

The IT Division supports approximately 3 virtualized data centers, 250 computers and laptops, 30 patrol cars with mobile data computers (MDCs) with In-Car-Video (ICV) equipment, 130 printers/faxes/plotters, 20 scanners, over 50 surveillance cameras, body-camera data and a wide variety of networking equipment (firewalls, routers, and switches). These servers, computers and other equipment are located throughout the city in 18-facility locations connected with a fiber back-bone. Support is also provided for a variety of audio/video and presentation equipment in the Council Chambers and other conference rooms. Staff is also responsible for the encrypted access control systems for the Police Department and the Airport - these systems control, monitor and log entry and egress to all doors and gates. These systems are slowly being expanded to cover all city facilities.

PARKING ENTERPRISE
520 05340 – Parking Authority Debt Service
The City’s public parking garage is located adjacent to the Heavenly Village and gondola and provides over 400 parking spaces. The garage has been improved to include automated payment capability and increased marketing.

The Finance Department is responsible for the management of the Parking Authority Debt Service. The Parking Garage’s daily operations are managed by the Police Department.

City-wide Strategic Priorities Supported
Strategic Priority 5 - Continuous Improvement
Goal 5.2: Digital Government
Goal 5.3: Infrastructure and Maintenance
Goal 5.5: Fiscal Sustainability and Transparency
FY 2022/23 Department Accomplishments

1. Applied for and received the Distinguished Budget Presentation Award for FY 2022/23 and the Certificate of Achievement for Excellence in Financial Reporting for FY 2021/22 from the Government Finance Officers Association (GFOA).

2. Updated outdated City Financial Policies and created new GASB 87 and 96 (Leases and SBITAs) policy.

3. Provided financial reporting to Measure P TOT Oversight Committee.

4. Provided financial reporting on revenues, expenditures and projects currently underway for Measure S Sales Tax through the City’s Fiscal Accountability webpage.

5. Provided Five Year Financial Plan Update to City Council in March and August 2023.

6. Prepared and presented financial information to the credit rating agency for receiving a bond rating on the new Recreation center construction financing bonds 2023 Series A.

7. Coordinated, reviewed, and submitted documents and held a presentation to City Council for the Recreation Center bond financing approval.

8. Solicited, selected the vendors and initiated the CommunityPLUS software upgrade project.

9. Initiated process for the Parking Garage bond debt early pay-off (September pending).

10. Applied for 31 grants totaling $31,169,895 and has received 20 awards in the amount of $14,452,145 to date with 6 proposals currently under review totaling $11,524,750 and 5 proposals in the amount of $5,193,000 denied.

11. 2,200+ IT helpdesk tickets closed.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA

12. Network infrastructure and software systems audited, upgraded, and simplified at several locations.

13. New security measures implemented based on industry best practices.

14. Completed new CAD system for PD.

15. Completed DOJ security verification.

16. Implemented new VPN system for PD.

17. Improved datacenter security and fault tolerance.

18. Added new network nodes and Wi-Fi access at several locations.

19. Further reduced number of physical machines.

20. Implemented new cloud-based backups and ransomware protection.

21. Implemented MDM and endpoint protection system.

22. Implemented IT asset management system.

23. Rebuilt IT training room.

FY 2023/24 Department Goals and Objective

1. Provide exceptional services internally and to the public.

2. Continue to look for cost savings within City departments to ensure financial stability.

3. Continue to aggressively pursue grant funding as well as actively engage in updates to legislature and available funding.

4. Complete upgrade of One Solution Software to new version.

5. Completed Parking Garage bond debt early pay-off process.

6. Implement Classification and Compensation Study and new MOUs through Payroll.

7. Complete conversion from CommunityPLUS to two new software applications for Finance and Development Services.

8. Implement SMS capture system.

9. Install cameras and security systems at multiple city locations.

10. Improve Wi-Fi access throughout city facilities.

11. Further improve fault tolerance across of data centers.

12. VOIP system to replace city copper phone system.

13. Decommission old domain.

14. Improve cyber security posture.

15. Roll out comprehensive IT security policy.

16. Create change management process and documentation.

17. Continue to create efficiencies through technology.

18. Continue audit and consolidation of data centers, file systems, directories, and software packages to reduce overhead.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Performance Measures
Strategic Priority 5.2: Digital Government
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
CommunityPLUS software upgraded. 100% 35% 100%
IT Strategic Plan completed and implemented. 70% 90% 100% IT equipment updated to current industry standards. 100% 80% 100% Strategic Priority 5.5: Fiscal Sustainability and Transparency Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Publish Annual Comprehensive Financial Report no later
than 180 days following fiscal year end. 100% 100% 100% Publish Budget document no later than 90 days following the budget adoption. 100% 100% 100%
Complete month closing within 30 days of month end. 100% 92% 100% Maintain solid financial practices and a “clean”
unqualified opinion. 100% 100% 100%
Departmental Goal 1: Provide Exceptional Services Internally and to the Public Output Measure
2021/2022
Actual
2022/2023
Actual to date
2023/2024
Projected
Number of Business Licenses Issued 3400 3361 3800
Number of New Business Licenses Issued 501 479 450
Number of TOT Transactions Processed 4078 4182 4200

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Finance Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 38,209,151 43,787,371 46,302,745 45,120,612 47,793,612 6% 2,673,000 Grants - - - - - - -
Transfers In 69,606 81,764 81,734 78,000 79,365 2% 1,365 Revenues Total 38,278,757 43,869,135 46,384,479 45,198,612 47,872,977 6% 2,674,365 Expenditures
Personnel Services 1,676,519 1,730,018 1,623,346 1,723,161 1,864,381 8% 141,220 Contractual Services 244,244 286,947 337,355 421,700 469,515 11% 47,815 Other Operating 186,230 160,923 186,639 160,220 190,330 19% 30,110 Capital Outlay 254,552 248,522 232,610 300,000 210,000 -30% (90,000) Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 2,361,546 2,426,411 2,379,951 2,605,081 2,734,226 5% 129,145 Net Rev (Exp) General Fund 35,917,211 41,442,725 44,004,528 42,593,531 45,138,751 Enterprise Fund - Parking Garage
Revenues
Operating Revenues 61,438 5,105 27,621 50,000 5,000 -90% (45,000) Grants - - - - - - -
Transfers In 330,000 330,000 330,000 330,000 330,000 0% - Revenues Total 391,438 335,105 357,621 380,000 335,000 -12% (45,000) Expenditures
Personnel Services - - - - - - -
Contractual Services 1,175 1,238 1,513 - - - -
Other Operating - - - - - - -
Capital Outlay - - - - - - -
Debt Service/Leases* 309,300 301,867 291,913 564,625 5,834,213 933% 5,269,588 Transfers Out - - - - - - -
Expenditures Total 310,475 303,104 293,425 564,625 5,834,213 933% 5,269,588 Net Rev (Exp) Enterprise Fund - P. Garage 80,963 32,001 64,196 (184,625) (5,499,213) FTE's 15.8 12.3 12.00 12.00 12.00 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Non-Departmental
Core Services
100 01951 – Non-Departmental
100 01952 – Emergency Preparedness
100 01953 – Community Marketing
100 01956 – General Fund Transfers In/Out
100 01958 – Rents & Leases
101 01951 – PERS Savings
102 01511 – Measure S Sales Tax
263 09110 – TOT Revenue Fund
264 01952 – Local Fiscal Recovery / ARPA
401 01910 – City Debt Service
401 08220 – City Debt Service Other Debt
The non-departmental budget provides a financial reporting and budgeting section to account for all General Fund monies transferred to other funds, as well as to monitor disbursement of monies for general purpose items not specific to any one department. These disbursements include: City Administrative office rent, retirement payouts, rentals and leases of equipment used by all departments, City’s debt service payments, cost of Animal Control Services provided by El Dorado County, LAFCO fees, portion of PADMA cost for the maintenance of Park Avenue area, Community Marketing, disbursements to Contract Agencies, and other specific types of expenditures that have no ongoing activities or projects.

Measure S Sales Tax
102 01511
On July 14th, 2020 the South Lake Tahoe City Council unanimously placed Measure S, the South Lake Tahoe Fire Protection, Emergency Response, City Services Measure, on the November 2020 ballot. 63.73% of the Voters in the 2020 election approved Measure S, allowing for the collection of a one percent sales tax that is estimated to generate over $6 million in local funding. Following passage of the measure, collection of the tax began on April 1, 2021. The City began receiving revenue from the tax in June of 2021.

As part of its promise to voters, the City has implemented strict fiscal accountability for Measure S spending and released a webpage dedicated to Measure S financial reporting on revenues, expenditures and projects currently underway. To learn more about Measure S Sales Tax revenue and spending, please visit:
www.cityofslt.us/MeasureS/fiscal.

Local Fiscal Recovery / ARPA
264 01952
The American Rescue Plan Act (ARPA) (Public Law No. 117-2) was signed into law by President Biden on March 11, 2021. The Act appropriated Coronavirus State and Local Fiscal Recovery Funds for allocation by the U.S.

Department of the Treasury to states, counties, metropolitan cities, and small cities with population under 50,000 (referred to as non-entitlement units (NEUs) of local government). As NEU, the City of South Lake Tahoe was allocated $5,309,994. This amount was received in two tranches, in 2021 and 2022. In FY 2021/22, a total of $2.5 million was appropriated for several projects including $500,000 for Long Term Rental Incentive Pilot Program, $400,000 for Broadband Study and Deployment, $377,500 for Small Business Sustainability (SBS) Loan Forgiveness, and $300,000 for South Tahoe Public Utility District Fire Hydrants.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Non-Departmental
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund (incl. Measure S) FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 260,003 3,345,490 7,138,408 7,351,699 7,619,000 4% 267,301 Grants 278,119 - - - - - -
Other Financing Sources 2,570,716 373,242 953,398 392,438 104,200 -73% (288,238) Revenues Total 3,108,838 3,718,732 8,091,806 7,744,137 7,723,200 0% (20,937) Expenditures
Personnel Services 2,356,195 2,284,065 2,630,071 2,349,936 2,613,074 11% 263,138 Contractual Services 1,067,370 1,055,430 903,419 2,611,090 1,482,797 -43% (1,128,293) Other Operating 898,744 898,832 957,350 774,980 779,253 1% 4,273 Capital Outlay - - - 1,000 1,000 0% -
Debt Service/Leases - - - - - - -
Transfers Out 6,383,967 11,103,532 19,190,652 14,421,776 13,215,059 -8% (1,206,717) Expenditures Total 10,706,277 15,341,858 23,681,492 20,158,782 18,091,183 -10% (2,067,599) Net Rev (Exp) General Fund (7,597,438) (11,623,127) (15,589,686) (12,414,645) (10,367,983) Special Revenue Fund
Revenues
Operating Revenues 16,926 2,900 (26,067) 20,000 20,000 0% - Grants - - 5,309,994 - - - -
Transfers In - 800,000 1,000,000 200,000 200,000 0% -
Revenues Total 16,926 802,900 6,283,927 220,000 220,000 0% - - Expenditures
Personnel Services - - - - - - -
Contractual Services - - - - - - -
Other Operating - - - - - - -
Capital Outlay - - - - - - -
Debt Service/Leases - - - - - - -
Transfers Out 1,298,681 406,000 6,376,994 58,203 - -100% (58,203) Expenditures Total 1,298,681 406,000 6,376,994 58,203 - -100% (58,203) Net Rev (Exp) Special Rev. Fund (1,281,755) 396,900 (93,067) 161,797 220,000 Debt Service Fund
Revenues
Operating Revenues 3,857 45 1,365 10,050 5,000 -50% (5,050) Grants - - - - - - -
Transfers In 3,369,450 3,347,643 3,864,746 4,480,078 4,719,974 5% 239,896 Revenues Total 3,373,308 3,347,688 3,866,111 4,490,128 4,724,974 5% 234,846 Expenditures
Personnel Services - - - - - - -
Contractual Services 15,803 17,855 68,533 17,900 39,400 120% 21,500 Other Operating - - - - - - -
Capital Outlay - - - - - - -
Debt Service/Leases 3,317,822 3,857,391 3,837,455 4,192,228 4,535,573 8% 343,345 Transfers Out - - - 0 - - (0)
Expenditures Total 3,333,625 3,875,247 3,905,988 4,210,128 4,574,973 9% 364,845 Net Rev (Exp) Debt Service Fund 39,683 (527,559) (39,877) 280,000 150,001 FTE's - - - - - 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Business Improvement Districts
Core Services
Ski Run BID
280 01511
The Ski Run Business Improvement District is located on Ski Run Boulevard between Pioneer Trail and Lake Tahoe Blvd. Fees are collected with business tax payments for the purpose of supporting landscaping and snow removal expenses along the bike trail. Approximately 70 businesses/property owners are subject to fees in this program.

Tourism Improvement District
285 01513
Begun in November 2006, its main purpose is to collect a per night fee for each room night occupied by a visitor and pass through the monies to the Tourism Improvement District (TID) for their use toward marketing the South Lake Tahoe area. City retains a 1% administrative fee for collection, accounting/reporting, and pass-through of the monthly assessments to the TID Board by the Revenue Division of the Finance Department.

Revenues and Expenditures by Fund Type and Category
Business Improvement Districts
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Special Revenue FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 2,172,069 3,178,026 3,086,677 3,011,700 3,112,500 3% 100,800 Grants - - - - - - -
Transfers In 7,500 7,500 12,400 13,900 11,500 -17% (2,400) Revenues Total 2,179,569 3,185,526 3,099,077 3,025,600 3,124,000 3% 98,400 Expenditures
Personnel Services - - - - - - -
Contractual Services 2,141,170 3,134,541 3,052,053 2,970,000 3,100,000 4% 130,000 Other Operating 22,527 19,327 22,417 25,600 23,000 -10% (2,600) Capital Outlay - - - - - - -
Debt Service/Leases - - - - - - -
Transfers Out 21,606 31,658 30,817 30,000 31,000 3% 1,000 Expenditures Total 2,185,303 3,185,526 3,105,287 3,025,600 3,154,000 4% 128,400 Net Rev (Exp) (5,734) (0) (6,210) - (30,000)
FTE's - - - - - 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA South Tahoe Redevelopment Successor
Agency (STRSA)
Core Services
725 09220 – Redevelopment Obligation Retirement Private-Purpose Trust Fund In an effort to balance its budget, the State of California adopted ABx1 26 on June 28, 2011, which suspends all new redevelopment activities except for limited specified activities as of that date and dissolves redevelopment agencies effective October 1, 2011. The State simultaneously adopted ABx1 27 which allows redevelopment agencies to avoid dissolution by the City opting into an “alternative voluntary redevelopment program” requiring specified substantial annual contributions to local schools and special districts. However, in its December 29, 2011 decision the State Supreme Court upheld ABx1 26, but invalidated ABx1 27, and extended the date of dissolution to February 1, 2012.

The suspension provisions of ABx1 26 prohibit all redevelopment agencies from a wide range of activities, including incurring new indebtedness or obligations, entering into or modifying agreements or contracts, acquiring or disposing of real property, taking actions to adopt or amend redevelopment plans and other similar actions, except actions required by law or to carry out existing enforceable obligations, as defined in ABx1 26.

On September 27, 2011, the City of South Lake Tahoe adopted Resolution 2011-54 electing to serve as the South Tahoe Redevelopment Successor Agency. The Successor Agency is responsible for the wind down of the former Redevelopment Agency’s debt, obligations and affairs.

Revenues and Expenditures by Fund Type and Category
South Tahoe Redevelopment Successor Agency
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Trust & Custodial Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 4,437,404 4,887,291 4,220,973 5,200,000 5,257,356 1% 57,356 Grants - - - - - - -
Transfers In 380,362 406,000 1,067,000 58,203 - -100% (58,203) Revenues Total 4,817,767 5,293,291 5,287,973 5,258,203 5,257,356 0% (847) Expenditures
Personnel Services - - - - - - -
Contractual Services 11,688 125,080 97,717 126,921 130,000 2% 3,079 Other Operating - - - - - - -
Capital Outlay 82,192 82,192 82,192 - - - -
Debt Service/Leases 2,682,612 2,571,712 2,449,912 5,101,282 5,097,356 0% (3,926) Transfers Out - - - 30,000 30,000 0% -
Expenditures Total 2,776,493 2,778,985 2,629,822 5,258,203 5,257,356 0% (847) Net Rev (Exp) 2,041,274 2,514,306 2,658,151 - -
FTE's - - - - - 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Custodial Funds and Other CFD Funds
Core Services
707 01962 – Park Avenue CFD
708 01963 – Parent/School Partnership
711 01965 – Bijou ECP CFD
712 01973 – Harrison Avenue CFD
There are many financial relationships that may exist between a city and the public or other organizations that require special accounting treatment by the city in a fiduciary or custodial fund (formerly agency fund). These relationships and conditions are usually governed by ordinances, statutes, regulations, trust indenture agreements or other contractual arrangements. The following excerpts from GAAFR are provided to explain the various types of fiduciary and custodial funds and their related accounting treatment:

Pension (and other employee benefit) trust funds. Pension and other employee benefit trust funds are used to report the government’s and its component units’ fiduciary assets that are held in a GASB PEB trust fund or in a GASB other fiduciary trust, which is used to administer employee benefits for the benefit of members of the respective plans.

Investment trust funds. Investment trust funds are used to report external investment pools and individual investment accounts. If the reporting government participates in an investment pool it sponsors, the portion of the pool’s assets belonging to the sponsoring government must be excluded from the amount reported in the investment trust fund and reported in the appropriate governmental or proprietary fund(s). To qualify as an investment trust fund, the assets must be administered through a GASB other fiduciary trust.

Private-purpose trust funds. Private-purpose trust funds are used to account for all assets held in a GASB other fiduciary trust that are neither pension (and other employee benefit) trust funds nor investment trust funds.

Custodial funds. Custodial funds are used to report all fiduciary activities that are not held in one of the three types of fiduciary trust funds, except for those business-type entities and enterprise funds that are eligible and elect to use the business-type activity exception. Specifically, the authoritative financial reporting literature allows that if a business-type entity or an enterprise fund has assets that meet the criteria to be reported as a custodial fund, the assets may nonetheless be reported in the enterprise fund, as an asset with a corresponding liability in the enterprise fund’s statement of net position. In order to qualify for this exception, the assets, upon receipt, must be expected to be held for three months or less. If a government sponsors an investment pool and the pool assets are not held in an investment trust, the assets would be reported in a custodial fund. Similarly, if a government is holding assets on behalf of another government for pension or OPEB benefits, and those assets are not in a qualifying trust, the use of a custodial fund would be appropriate.

Community Facility Districts
Community Facilities Districts (“CFDs”), also known as Mello-Roos Districts, are special tax districts that were created in 1982 through the Mello-Roos Community Facilities Act of 1982 as a means of obtaining additional public funding and financing for various services and infrastructural improvements in California by imposing special taxes on property. Two of the City’s CFDs were reported as Agency Funds prior to the implementation of GASB Statement No. 84, Fiduciary Activities. The new accounting standard changed the terminology of Agency funds to Custodial funds. In addition to the change in nomenclature, there is significant changes in accounting and reporting.

As a result, two of the City’s CFD funds, Bijou ECP CFD and Harrison Avenue CFD, previously reported as Agency funds under Fiduciary Activities, were classified as special revenue governmental funds during the GASB 84 implementation requiring the related accounting restatement in FY 2021 financial statements.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Custodial Funds and Other Special Revenue CFD Funds
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Custodial and Other CFDs FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 1,006,698 979,353 987,898 1,001,450 1,013,700 1% 12,250 Grants - - - - - - -
Transfers In 50,000 - - - - - -
Revenues Total 1,056,698 979,353 987,898 1,001,450 1,013,700 1% 12,250 Expenditures
Personnel Services - - - - - - -
Contractual Services 29,283 33,687 34,161 33,700 33,350 -1% (350) Other Operating 8,824 3,519 7,056 58,000 58,000 0% -
Capital Outlay - - - - - - -
Debt Service/Leases 510,019 509,909 508,853 506,819 504,219 -1% (2,600) Transfers Out 403,000 403,000 403,000 403,000 403,365 0% 365 Expenditures Total 951,126 950,115 953,071 1,001,519 998,934 0% (2,585) Net Rev (Exp) 105,572 29,238 34,828 (69) 14,766
FTE's - - - - - 0%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Police Department
Core Services
The City of South Lake Tahoe Police Department is a full-service general law enforcement organization. The Police Department serves a permanent population of approximately 22,000. The community is a tourist resort destination consistently inflating the functional population to 100,000 on weekends and holidays. The Police Department also manages the Joint Dispatch Center which is classified as a Public Safety Answering Point (PSAP) for the County and State of California. The Joint Dispatch Center provides public safety dispatching services to the Police Department, City Fire Department, Lake Valley Fire Protection District, Fallen Leaf Fire Department, along with contracted services to Cal Tahoe Joint Powers Authority (JPA) Ambulance Services.

The Department provides the following programs/services:
• Uniform Patrol
o Canine Unit
o Traffic Enforcement Unit (motor)
o South Tahoe Alternative Collaborative Services (STACS) Officer (Homeless/Mental Health) o Crisis Negotiation Team
o SWAT Team
o School Resource Officer (SRO)
• Detectives
o Homicide
o Sexual Assault
o Child Crimes
o Domestic Violence
o Property Crimes
o Cannabis Control Officer
o Evidence/Property Technicians
o Background Investigation
• Joint Dispatch Center
o South Lake Tahoe Police Department (SLTPD) Police
o South Lake Tahoe Fire Rescue (SLTFR)
o CalFire Station 5
o Fallen Leaf Lake Fire Department
o Lake Valley Fire Department
o Cal Tahoe Ambulance
• Community Service Officers
o Vacation Home Rentals (VHRs) Enforcement
o Code Enforcement
o Nuisance Abatement
o Parking Enforcement (Heavenly Village, Transit Way/Bellamy Ct., citywide) o Parking Garage operations and parking enforcement
o Vehicle Abatement
o Graffiti abatement reporting and volunteer program
o Radar trailer deployment
o Lime/Byrd scooter compliance
• Police Records
o Public Records request
o Police criminal case management
o Sex Offender Registration
o Front Office public contact
o CLETS/CIBRS/DOJ compliance

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA • Police Boat Safety Program (State Grant/vessel tax funded) • Reserve Officer Program
Administration
100 02110
The Administrative Division is responsible for the overall leadership and managerial duties at the Police Department i.e. policy, budget, recruitment, payroll, training, travel, and human resource functions. The Administration Division is currently staffed with the Chief of Police, and an Administrative Assistant.

For FY 2022/23 we requested to add an Administrative Lieutenant funded through Measure S Sales Tax funds for public safety. That position was funded and is currently staffed. This new administrative lieutenant position assists with new State Law mandates, Policy Manual updates, Internal Affairs investigations, Community Service Officers, Parking Garage Management, training compliance, and other duties.

Operations
100 02120
The Operations Division encompasses the basic patrol functions of the police department. During this fiscal year the division will consist of 27 patrol officers. This includes one (1) traffic (motor) officer, two (2) canine officers, one (1) School Resource Officer assigned to South Tahoe High school (paid in part by the Lake Tahoe Unified School District) (grant funding for the School Resource Officer assigned to South Tahoe Middle School expired and was not renewable), and one (1) officer assigned to the STACS program. In addition to the line level staff, this division has four (4) Reserve Officers (Part time Marine Unit Officers), Five (5) Patrol Sergeants, and one (1) Patrol Lieutenant.

Note: At the time of this report 2 of the 41 Sworn Officer positions are off work on long term injuries. In addition, there is one Officer is off on long term military leave in an unfunded position. There is possibility that he will return for the next fiscal year.

The main service provided by this division is uniformed patrol. In addition to patrol level functions, this division develops, manages, and executes special event planning, a canine program, field training program, officer-incharge program, bike patrol, the marine program, crisis negotiations, SWAT, STACS, traffic, and a reserve officer program.

Joint Dispatch
100 02160
The Joint Dispatch account handles all costs associated with the dispatch center located in the Police Department.

We provide dispatch services to the City Police Department, the City Fire Department, Lake Valley Fire Department, Fallen Leaf Fire, and Cal Tahoe JPA Ambulance Service.

The Dispatch Center is currently allocated with (1) Full-time Dispatch Supervisor, (9) Full-time Public Safety Dispatchers.

Support
100 02180
The Police Support Division budget handles all the positions within the Police Department that are not covered in Administration, Operations, or the Joint Dispatch Center. The area of responsibility is primarily Detectives, Property and Evidence, Records, and Building Maintenance.

Detectives are staffed with one (1) lieutenant, one (1) Detective Sergeant, five (5) investigative detectives, one (1) Cannabis Investigator, and two (2) evidence technicians.

The Records Division is staffed with one (1) records supervisor and two (2) records technicians.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA AB3229 COPS Grant
231 02110
COPS grant funds are used for paying officer overtime for projects associated with Community Policing Programs.

Funds have also been used for training and supplies as they relate to community matters. The requirements for this fund are broad and allow for discretion on our part, based on the suitability of the expenditure as long as the expenditure of funds is not supplanting the general fund.

Proposition 172 Safety Sales Tax
232 02110
Safety Sales Tax revenues provide funds to supplement equipment purchases and technical support, i.e. police vehicles, computers, the mobile range, other one-time equipment purchases, and salary and wages. These revenues may also be used to purchase other large expenditure items such as the purchase/replacement of the police boat for the Department.

OTHER POLICE PROGRAMS
Police Certified Training (POST)
100 02150
The State of California through POST provides reimbursements for some law enforcement training. The Police Department actively sends officers, supervisors, and other qualifying non-sworn personnel to POST training. The majority of sworn officer training is reimbursed based through POST, however, there is a cost sharing component to this training.

Police Vehicle Replacement
211 02110
This program provides the budget resources to purchase vehicles by supporting either outright purchases or debt service and lease programs needed for acquisition. This program is funded through transfers in from the Safety Sales Tax account.

Cannabis Program
223 02120
This program provides the budget resources to
(1) Oversee the Public Safety License Application/inspection Process, (2) Respond to, investigate, and collate information on all marijuana-related calls for service, (3) Conduct proactive compliance inspections of marijuana businesses, (4) Gather marijuana-related data and provide periodic reports to City Council, (5) Coordinate and monitor marijuana education efforts, (6) Conduct training on cannabis regulations for local hotels to ensure marijuana products are handled properly,
(7) Conduct/coordinate illicit marijuana enforcement activities, (8) Facilitate/coordinate periodic audits to provide for transparency, (9) Perform other unanticipated marijuana-related duties, and (10) Keep accurate time records of activities so future Public Safety Impact Mitigation Fee and Public Safety License Application Fee apportionments can be accurately developed.

Tobacco Grant
225 02110
The Tobacco Grant was an enforcement and education program funded through the California Department of Justice. This grant provided funding for one (1) FTE School Resource Officer assigned to South Tahoe Middle

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448
Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA School. This grant expired on June 30, 2023 and was not pursued for 2023/2024 because the grant specifically excluded funding for the SRO position.

ABC Grant
229 02112
The ABC Grant is an enforcement and assistance program funded through the State Department of Alcohol and Beverage Control. ABC works with law enforcement agencies to help aide in eliminating the crime and public nuisance associated with alcohol beverages by providing funds to assist with additional enforcement including minor decoy, shoulder tap, and plain clothes enforcement operations. We did not receive this grant for the 22/23 grant cycle; however, we will apply again for budget year 2023/2024.

Asset Forfeitures – Justice Fund
233 02110
Asset forfeiture funds are received as a result of criminal assets being seized. These funds are used for contract services, equipment, training, and special police investigations. These funds are one-time monies; the amount and frequency of these funds are not guaranteed. Allocating these funds is carefully thought out prior to expenditure.

Asset forfeiture money must meet qualifying criteria to be eligible for transfer to the police department.

Asset Forfeitures – Treas. Fund
235 02110
Asset forfeiture funds are received as a result of criminal assets being seized. These funds are used for contract services, equipment, training, and special police investigations. These funds are one-time monies; the amount and frequency of these funds are not guaranteed. Allocating these funds is carefully thought out prior to expenditure.

Asset forfeiture money must meet qualifying criteria to be eligible for transfer to the police department.

Boat Patrol Grant
237 02110
The Boat Patrol provides law enforcement services to the open waters and harbor area of the city of South Lake Tahoe and mutual aid to surrounding jurisdictions that share a boundary of Lake Tahoe. Some of these services include:
• Law enforcement patrol
• Crime prevention
• General law enforcement investigations
• Rescue/recovery operations
• Vessel assist
• Vessel collision investigation
• Boater Education
Law Enforcement Specialized Unit Grant
238 02110
This program funds a collaborative effort between the SLTPD and Live Violence Free to use an integrated community-oriented approach to address domestic violence. The detective provides investigative expertise of criminal cases and works with an Advocate from Live Violence Free assigned to a Domestic Violence Response Team.

This program funds $107,266.00 for Live Violence Free to provide advocacy, support, assistance, and outreach to victims of Domestic Violence. In addition, $67,714.00 goes towards the salary and incentives of one full time Police Detective (FTE) as well as $28,000.00 towards overtime expenses generated by the PD Joint Dispatch Center.

Dispatchers are responsible for fielding calls from victims and facilitating police and medical emergency response.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Additionally, dispatch may summon or refer advocacy services for domestic violence victims. Funding for this grant expires on 12/31/2023. We intend to re-apply for this grant should it be available for calendar year 2024.

Opioid Abatement Program
290 02110
The Opioid Abatement Program is funded by Opioid Settlement Funds. Money from these funds can only be used for Opioid Remediation such as care, treatment, and other programs that address the misuse and abuse of opioid products, treat or mitigate opioid use or related disorders, and mitigation of other alleged effects of the opioid epidemic. The funds in this program may only be used for Core Strategies and Approved Uses. California has identified six High Impact Abatement Activities on which at least 50% of the funds must be spent.

Law Enforcement expenditure of these fund must fall into one of seven categories; education, diversion, overdose response, naloxone purchase and distribution, correction treatment and transition, drug takebacks, and opioid wellness for first responders.

SLTPD will work with community stakeholders in identifying best practice evidence-based uses within Core Strategies, Approved Uses, and High Impact Abatement Activities.

COMMUNITY SERVICES OFFICE (CSO) DIVISION
The Community Services Office is staffed with (1) Full time Community Service Supervisor, (1) Full time Administrative Assistant, (4) Full time Community Services Officers handling Code Enforcement, Nuisance Abatement, Vacation Home Rental Enforcement and Vehicle Abatement, (4) Parking Ambassadors, and (1) Full time Code Compliance Investigator.

Code Enforcement
100 02140
This account was established for 2015-16 budget to consolidate four Parking Management Program and one Community Code Enforcement accounts established during the past 3 years. The City’s paid parking program was dissolved; however, the function of parking enforcement remains for general parking violations. This budget will continue to receive revenue from fines generated by the enforcement of standard parking violations. In addition, this program will be funded by the revenue generated from enforcement of other violations.

Vehicle Abatement
242 03802
As part of their assignment, the Community Service Officers respond to and identify vehicles as abandoned in accordance with the City Code. The owners are notified of pending action. The CSOs coordinate with contract tow companies to remove abandoned or junk vehicles and then notify DMV of vehicles to be destroyed. The CSOs maintain files on all identified vehicles for annual audit. Submit quarterly reports to El Dorado County Joint Powers Authority (JPA). This budget account partially funds, and is administered by, the Community Services Office. Partial reimbursement for the vehicle abatement process is funded by a portion of vehicle registration through California DMV.

Nuisance Abatement
243 03803
Additionally, the Community Service Officers process all complaints of nuisances as identified in the City Code; prepare correspondence notifying property owners of identified nuisances; prepare cases for hearing by the Zoning Administrator; post all properties with notices of identified nuisances; present cases at Zoning Hearings; coordinate the abatement of the nuisance. Additionally, CSOs coordinate action and programs to remove graffiti. This budget account partially funds, and is administered by, the Community Services Office.

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Parking – Bellamy Court
510 05440
This account was established in June of 2011 to provide support for the paid parking program on Transit Way and Bellamy Court. Net revenue from this program is identified to reduce the debt associated with the parking garage or transferred to the General Fund.
520 05320 – Parking Garage Operations
The City’s public parking garage provides over 400 parking spaces adjacent to the Heavenly Village and The Gondola. The garage has been improved to include automated payment capability and increased marketing. The Finance Department is responsible for the management of the Parking Authority Debt Service. The Parking Garage’s daily operations were transferred to the Police Department with the Parking Management Program that was established in 2012. Current projects at the parking garage include point of sale, traffic pattern changes, and maintenance for ease of use and facility longevity.

Clean Community
241 03801
Clean Community Program removes litter from highly visible locations along public roadways and in neighborhoods, issues notices for trash violations and provides education and special events including the annual Community Cleanup Day, Coastal Cleanup Day as well as Earth Day.

Clean Tahoe contracts with the City and El Dorado County to conduct these services. Clean Tahoe Staff is comprised of a Program Manager, Program Assistant and two Field Assistants. These are not City or County employees. The budget in this account is administered by the Community Services Office.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Built Environment
Goal 1.4: Transportation - paid parking options and enhanced enforcement Strategic Priority 3 - Community for All
Goal 3.1: Mental Health and Homelessness
STACS program
Opioid Settlement Fund program development
Engagement in EDCOE behavioral threat assessment program Goal 3.4: Waste Management and Stewardship
Increase Bear box and STR placement violation enforcement Enhance Hotel dumpster compliance
Reinvigorate nuisance abatement CSO program
Strategic Priority 4 – Economic Diversity
Goal 4.3: Resident retention and Workforce Development
Career development opportunities with Parking Ambassador program Strategic Priority 5 - Continuous Improvement
Goal 5.1: Public Safety
Continue to participate in and with the Police Advisory Commission Engage with City Attorney to develop GVRO program efficacy and efficiency Build out parking enforcement program citywide
Utilize revitalized CSO division to address quality of life issues Goal 5.3: Infrastructure and Maintenance
Collaborate with Public Works on Roof, parking lot, and other facility improvements

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA FY 2022/23 Department Accomplishments

1. Requested and staffed Parking Ambassador positions to fill settlement obligations.

2. CSO division positions (4) to be filled by the end of fiscal year 2023.

3. Dispatcher applicants/trainees (2) onboarded for the first time in 18 months, screening process revamped.

4. Employees wellness program established, and training commenced.

FY 2023/24 Department Goals and Objective

1. Bring the Police Department to full staffing.

2. Complete implementation of Records Management System to include CIBRS/STOP data compliance.

3. Complete Radio System upgrade, test, and move to new system.

4. Full implementation of employee wellness program.

5. Complete build out of parking enforcement program.

6. GVRO program completed during FY 2023-2024.

Performance Measures
Strategic Priority 3.1: Mental Health and Homelessness
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
STACS (South Tahoe Alternative Collaborative Services)
implemented. 100% 75% 100%
Department Goal 1: Bring the Police Department to Full Staffing Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Patrol division, Community Service Office Division, and Dispatch Center fully staffed. 100% 79% 100%
Number of employees on injured status. 1 3 1
Number of vacancies unfilled. 0 7 0
Department Goal 2: Complete Implementation of Records Management System Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
RIMS system implementation completed. 100% 95% 100%
Department Goal 3: Complete Radio System Upgrade and Move to New System Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Public Safety Radio System replacement completed. 100% 95% 100% Department Goal 4: Full Implementation of Employee Wellness Program Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Employee Wellness Program developed and launched. 90% 75% 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Department Goal 5: Complete Build Out of Parking Enforcement Program Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
Develop and launch Parking Ambassador program
citywide. 50% 50% 100%
Department Goal 6: Develop GVRO Program
Measure
2022/2023
Target
2022/2023
Actual
2023/2024
Target
GVRO process and program developed with City
Attorney and Superior Court. 50% 50% 100%

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Fiscal Year 2023-24 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Safety - Police Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Prior Year Prior Year Revenues
Operating Revenues 1,257,892 1,423,211 1,622,766 1,716,675 1,754,112 2% 37,437 Grants - - - - - - -
Other Financing Sources 181,152 484,545 96,489 517,121 645,240 25% 128,119 Revenues Total 1,439,044 1,907,756 1,719,255 2,233,796 2,399,352 7% 165,556 Expenditures
Personnel Services 10,021,026 10,363,285 11,172,942 12,204,930 13,272,817 9% 1,067,887 Contractual Services 96,372 98,528 92,356 189,300 238,920 26% 49,620 Other Operating 481,611 592,207 627,487 630,900 689,066 9% 58,166 Capital Outlay 632,730 127,813 279,218 592,238 368,720 -38% (223,518) Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 11,231,738 11,181,833 12,172,003 13,617,368 14,569,523 7% 952,155 Net Rev (Exp) General Fund (9,792,695) (9,274,077) (10,452,749) (11,383,572) (12,170,171) Special Revenue Fund
Revenues
Operating Revenues 1,635,641 2,453,236 2,397,685 2,502,346 2,333,309 -7% (169,037) Grants 432,047 366,723 379,706 222,974 142,716 -36% (80,258) Other Financing Sources 575,613 192,000 238,078 582,013 662,000 14% 79,987 Revenues Total 2,643,301 3,011,959 3,015,469 3,307,333 3,138,025 -5% (169,308) Expenditures
Personnel Services 441,803 793,189 737,835 829,752 731,658 -12% (98,094) Contractual Services 300,360 322,238 350,129 397,941 414,592 4% 16,651 Other Operating 60,185 265,597 439,840 558,850 102,172 -82% (456,678) Capital Outlay 439,016 371,886 154,051 826,131 565,125 -32% (261,006) Debt Service/Leases - - - - - - -
Transfers Out 1,144,765 458,001 425,483 1,239,476 900,240 -27% (339,236) Expenditures Total 2,386,128 2,210,911 2,107,338 3,852,150 2,713,787 -30% (1,138,363) Net Rev (Exp) Special Revenue Fund 257,173 801,048 908,131 (544,817) 424,238 Enterprise Fund
Revenues
Operating Revenues 1,060,572 1,204,080 1,337,306 1,818,800 1,818,800 0% - Grants - - - - - - -
Other Financing Sources - - - 0 - - (0)
Revenues Total 1,060,572 1,204,080 1,337,306 1,818,800 1,818,800 0% (0) Expenditures
Personnel Services 32,104 40,890 240,543 248,833 422,370 70% 173,537 Contractual Services 149,982 105,815 260,452 262,652 145,000 -45% (117,652) Other Operating 127,014 208,952 181,349 221,100 233,100 5% 12,000 Capital Outlay 214,639 207,680 194,952 339,410 516,000 52% 176,590 Debt Service/Leases 45,484 52,097 52,279 67,000 67,000 0% - Transfers Out 500,000 29,405 - - - - -
Expenditures Total 1,069,221 644,839 929,575 1,138,995 1,383,470 21% 244,475 Net Rev (Exp) Enterprise Fund (8,649) 559,240 407,731 679,805 435,330 FTE's 69.1 68.1 65 68 69 1%

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