South Lake Tahoe City Council
August 27, 2024

146
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Department Goal 2: Complete Engineering ongoing projects Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Construct 0.6 mile Bijou Park Multiuse Connector Trail
Project. Design Design 100%
Construct Pioneer Trail Pedestrian Improvement Phase II Project. Acquisition Acquisition 100%
Construct Tahoe Valley Stormwater and Greenbelt
Improvement Project, Phase 1. n/a 20% 100%
Construct Tahoe Valley Stormwater and Greenbelt
Improvement Project, Phase 2. n/a n/a 75%
Complete 2025 Road Rehab Project. n/a n/a 100%
Complete Pioneer Trail HSIP Project. n/a n/a 100%
Department Goal 3: Enhance Streets Maintenance operations Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Tracking of snow operations equipment and increasing
efficiency. 100% Ongoing Ongoing
New signs replaced/installed. 100% Ongoing Ongoing
Snow poles installed. 100% Ongoing Ongoing
Snow poles repaired. 100% Ongoing Ongoing
Fiber glass poles installed. 100% Ongoing Ongoing
Department Goal 4: Enhance Fleet Maintenance operations Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Productivity rate of 80% or more maintained for shop
mechanics, which is tracked month by month. 85% 85% 90% Comprehensive vehicle replacement plan with a focus on
electric vehicle fleet transition updated and maintained. 100% n/a n/a Department Goal 5: Enhance Facilities operations
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Training offered for new staff to increase capabilities to make more repairs and higher quality service in-house. 100% Ongoing Ongoing Priorities, goals, and budget forecasting developed based on the existing facilities condition assessment (FCA)
study to provide better maintained, safer, more efficient facilities.
100% Ongoing Ongoing

147
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Works Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Prior Year Prior Year Revenues
Operating Revenues 409,222 612,615 798,021 498,300 673,300 35% 175,000 Transfers In 946 2,079 1,226 141,000 276,234 96% 135,234 Revenues Total 410,168 614,694 799,247 639,300 949,534 49% 310,234 Expenditures
Personnel Services 3,587,055 2,912,975 2,962,350 3,554,700 3,593,028 1% 38,328 Contractual Services 113,068 200,378 482,701 729,601 825,834 13% 96,233 Other Operating 641,115 844,659 945,666 900,971 896,529 0% (4,442) Capital Outlay 84,979 101,094 125,199 200,434 135,089 -33% (65,345) Expenditures Total 4,426,217 4,059,106 4,515,915 5,385,706 5,450,480 1% 64,774 Net Rev (Exp) General Fund (4,016,048) (3,444,412) (3,716,668) (4,746,406) (4,500,946) Special Revenue Fund
Revenues
Operating Revenues 2,475,346 2,249,810 2,773,919 3,454,428 2,930,050 -15% (524,378) Transfers In 2,034,873 2,856,246 5,930,994 4,175,694 3,100,897 -26% (1,074,797) Revenues Total 4,510,219 5,106,056 8,704,913 7,630,122 6,030,947 -21% (1,599,175) Expenditures
Personnel Services 2,262,901 2,463,103 2,912,782 3,202,584 3,542,937 11% 340,353 Contractual Services 99,544 192,232 176,945 395,231 284,285 -28% (110,946) Other Operating 853,331 1,298,256 2,268,507 1,855,852 1,776,359 -4% (79,493) Capital Outlay 654,582 895,315 1,372,090 6,673,586 491,505 -93% (6,182,081) Transfers Out - - 28,992 - - - -
Expenditures Total 3,870,359 4,848,906 6,759,316 12,127,253 6,095,086 -50% (6,032,167) Net Rev (Exp) Special Revenue Fund 639,860 257,150 1,945,596 (4,497,131) (64,139) Enterprise Fund - Airport
Revenues
Operating Revenues 969,332 1,203,389 2,980,152 1,514,480 1,733,480 14% 219,000 Grants 10,000 10,000 9,597 10,000 10,000 0% -
Transfers In 346,115 639,041 1,430 - - - -
Revenues Total 1,325,447 1,852,430 2,991,179 1,524,480 1,743,480 14% 219,000 Expenditures
Personnel Services 380,207 321,657 977,446 776,319 809,364 4% 33,045 Contractual Services 84,571 260,089 315,531 159,311 125,000 -22% (34,311) Other Operating 390,914 478,704 770,781 1,095,233 661,400 -40% (433,833) Capital Outlay 1,300,280 1,282,286 1,408,869 47,200 45,700 -3% (1,500) Debt Service/Leases* 2,982 2,611 2,223 11,354 11,353 0% (1) Expenditures Total 2,158,954 2,345,347 3,474,850 2,089,417 1,652,817 -21% (436,600) Net Rev (Exp) Enterprise Fund - Airport (833,507) (492,917) (483,672) (564,937) 90,663

148
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Works Department (continued)
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Enterprise Fund - Transit FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Prior Year Prior Year Revenues
Operating Revenues 149,846 148,696 188,122 2,267,197 2,290,426 1% 23,229 Other Financing Sources - 75,000 - - - - -
Revenues Total 149,846 223,696 188,122 2,267,197 2,290,426 1% 23,229 Expenditures
Other Operating 117,287 218,532 138,864 2,296,707 2,239,000 -3% (57,707) Capital Outlay 193,383 174,749 174,749 - - - -
Expenditures Total 310,670 393,281 313,613 2,296,707 2,239,000 -3% (57,707) Net Rev (Exp) Enterprise Fund (160,823) (169,585) (125,490) (29,510) 51,426 FTE's 44 37.83 39 42.37 41.17 -3%

149
Fiscal Year 2024‐25 Annual Budget   City of South Lake Tahoe, CA

150
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA

151
Fiscal Year 2024‐25 Annual Budget   City of South Lake Tahoe, CA

152
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Development Services Department
Core Services
The Development Services Department ensures the built environment is consistent with the General Plan, design guidelines, Area Plan policies, City municipal code, State building code and the surrounding environment. The Department is committed to guiding principles that promote quality, clarity and consistency in the processing and approval of all permits as well as code compliance. The Department provides permit review, issuance, inspection and assistance with development permit applications. The department also exercises its delegated authority to review and approve various projects, consistent with the administration of the TRPA Memorandum of Understanding.

The Permit Center provides public counter services, permit and plan check processing and consultation services for local, regional and state code requirements related to the planning, design and construction of commercial and residential structures. The Permit Center also provides consultation and processes applications for all projects or activities which require a City and/or TRPA permit through the Planning Division.

The Development Review Team was established to provide exceptional customer service. The Team is made up of members from City Departments and other regulatory agencies (e.g., County Health, Liberty Utilities, STPUD, TRPA, Public Works and Public Safety) who gather weekly to collectively review projects and provide direct feedback to the developer/applicant. We also believe this Team provides vital communication linkage to ensure a project’s success.

In addition to permitting and inspection services, the Development Services Department provides services to the community that promote quality housing conditions and housing availability. The Department assists residents with resources to address substandard housing conditions and fair housing issues, including monitoring, inspection, and enforcement services.

BUILDING DIVISION
Building & Safety
100 03110
The Building Division provides to the general public, Building Code interpretation, Plan Check service, Building Permit issuance and inspection services to ensure compliance with California Building Code, TRPA regulations and City of South Lake Tahoe Ordinances for all construction activities.

Building Board of Appeals
100 03111
The purpose of the Building Board of Appeals (BBOA) is to provide a forum for the construction industry to seek relief, clarification and/or interpretation of the California Building and International Property Maintenance Codes.

Appointed BBOA members are local professionals in the building construction field and the Board will continue to hear and decide appeals of orders, decisions or determinations made by the Building Official relative to the application and interpretations of the Building Code.

Building Permit Fee – Long Term
271 03110
This account was created to ensure revenues are set aside for multiple years of inspection on major long-term projects. Permit fees are collected in one budget year but are dispersed over multiple years for services. These funds support staff, equipment, vehicles and inspections for long-term projects.

153
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA

PLANNING DIVISION
Planning
100 03710
The Planning Division provides services to the general public, project applicants, and other City Departments. The Division maintains the City General Plan, Zoning Ordinance, Airport Land Use Plan, City Design Standards, Sign Ordinance, Plan Area Statements, Community Plans, Area Plans and Design Guidelines. The Division provides research and consultation services to the community for all planning related issues. The Division conducts project or permit application review to ensure that subdivision and development activities in the City are consistent with City, State, TRPA, and Federal laws or policies. The Division also annually reports the status of residential permits issued and residential construction starts to California Department of Housing and Community Development.

Planning Commission
100 03711
The Planning Commission is comprised of five members appointed by the City Council. The Planning Commission considers projects on their merits and makes land use decisions on planning permit applications and related environmental documentation. They review, approve and recommend policy statements contained within the City’s General Plan, Community Plans, Area Plans, Zoning, Development Standards, Sign Ordinance, and other planning related items. The Planning Commission also solicits public input and provides recommendations to the City Council on various land use policy documents. City Planning Division staff provides the staff support for the Planning Commission.

General Plan
270 03710
State planning law requires every City to adopt and maintain a long-term "blueprint" for physical development throughout the City. The General Plan includes elements that address all aspects of development, including Land use, Circulation, Housing, Conservation, Open space, Noise, and Safety. The City adopted the General Plan Update in 2011 and updated the Housing Element in 2014. State law requires regular updates to the Housing and Safety Elements.

Hosted Rental Program
The City adopted a Hosted Rental Program in 2020 in response to the increased demand for shared rentals and their potential impacts on neighborhoods. The City Council adopted an ordinance regulating shared rentals including the following provisions: require the owner to live onsite; require the owner to meet guests in person at check-in to go overthe rules;require ownerto respond to complaints within a short period oftime; prohibit shared rentals in multifamily residences like apartments; limit the days of shared rental permitted per year or number of shared rental contracts; limit occupancy based on number of bedrooms; include noise regulations and quiet hours; include parking requirements; and require owner to submit names of all advertising platforms to City. Beginning on June 16, 2021, the City has been accepting and processing applications for 200 hosted rental permits.

HOUSING PROGRAMS - ADMINISTRATION
The City Council has established resident housing as a strategic priority. Over the past year and a half, the Housing Division has grown to 5 staff positions that oversee a broad array of programs, funding and policy development efforts necessary to implement the goals of the City’s Strategic Plan. The Division has overseen increased operational efficiency of the housing inspection programs which has resulted in significant improvements in the condition of existing housing stock within the City. The efforts of the division have also helped secure approximately $100 million in funding for the construction of new affordable housing. Success has been further realized through implementing programs which include the “Lease to Locals” grant program to incentivize the conversion of housing stock to long-term rentals, facilitating the rehabilitation of properties owned by the Tahoe Coalition for the

154
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Homeless that were purchased with State Homekey Program funds. and the establishment of the Rental Assistance Program (RAP). The division is also playing a central role in coordinating enforcement of blighted properties as well as creating informational materials to assist property owners in the development process related to Accessory Dwelling Units. Overall, there are approximately 40 housing related programs identified in the newly updated General Plan Housing Element which the housing division will bare either fully or at least partial responsibility for implementing, monitoring and reporting on.

Multi Family Dwelling (MFD) and Single Room Occupancy (SRO) Inspections 100 03112
In order to protect the public health, the State of California and the City of South Lake Tahoe have established minimum standards for human occupancy of multiple family dwelling units. Chapter 6.30 of the South Lake Tahoe City Code (SLTCC) establishes minimum health and safety standards and mandates annual housing inspections for certain multi-family rental properties.

The intent was to improve the overall housing stock and quality of the multi-family dwelling units. These standards are often referred to as the “tenants implied warranty of habitability”. This means that any building or portion of a building rented as a residential living space for human habitation must meet certain minimum health & safety standards. Standards established by the “tenants implied warranty of habitability” have been adopted by the California Legislature under California Health & Safety Code Section 17920.3 and by the South Lake Tahoe City Council under various sections of the City Code.

The MFD program currently inspects over 100 properties containing 1685 dwelling units on an annual basis. This involves an annual health and safety inspection of every unit yearly and the common grounds. Each property also receives a minimum of 1 follow up visit to verify corrections, with MOST properties requiring 2-3 follow up visits, and extra courtesy inspections that are performed at the request of the owner or tenant. In addition, this program is assigned the housing complaint hotline and each year fields approximately 400 phone calls and actively investigates and resolves about 90 complaints.

The City of South Lake Tahoe also recognizes that affordable housing opportunities are often difficult for certain residents to identify and obtain. Similarly, many older hotel/motel properties have responded to the demand for lower income and workforce housing by converting their use from transient lodging to long-term living facilities.

As a result, the City of South Lake Tahoe passed the Single Room Occupancy (SRO) Ordinance, allowing for hotels/motels to rent one or more rooms for thirty (30) days or more. Although this has fulfilled some of the demand for affordable housing, the conditions in these converted motel rooms are often poor.

Hotel/motel owners apply for SRO status and are required to complete specified modifications to the property to accommodate long term residency within one (1) year. Department staff will continue its commitment to support and work with property owners pursing program compliance and certification.

Work-Force Housing
250 06024
Revenue generated from the sale of development commodities and sewer units are deposited into the Workforce Housing account and are used for housing programs and projects.

Housing Administration
253 06010
Revenue generated from the sale of development commodities and sewer units, as well as fees collected pursuant to the Inclusionary Housing Ordinance are deposited into the Workforce Housing account and are used for housing programs and projects.

155
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Rehabilitation and Loan Repayment Programs
251 06014 – Home Loan Repayments
251 06015 – RDA Loan Repayments
255 06020 – CDBG Program Income Loans
256 06021 – CDBG Economic Development
258 06018 – CalHOME Loan Repayments
259 06022 – First Time Homebuyers Revenue Loan
The Homebuyer Acquisition Programs provided loans to low-and moderate-income households (depending upon program, up to 120% of the Area Median Income) to acquire homes within the City limits, as well as an educational program developed for potential homebuyers exploring all areas involved in the process of purchasing a home.

The Rehabilitation and Loan Repayment Programs provided loans to low-income homeowners to make necessary repairs and/or improvements to their homes.

Due to the lack of funding as a result of the dissolution of the Redevelopment Agency and the expiration of grant funding, the City no longer has staff in the Housing Division to offer these programs. However, program income from past loans continues to be received. A portion of the program income is used for existing loan portfolio administration and loans for new housing projects.

Substandard Housing Relocation
271 03113
Housing complaints are received through the Housing Issues Hotline or other monitoring efforts and investigated by the Housing Inspector to ensure a safe and habitable condition for residents. If the resulting inspection determines the dwelling uninhabitable there are revolving funds available to pay for the relocation of tenants.

These funds are generated by fees from substandard inspections. When this action is taken the owner of the property is responsible for repayment to the City.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Built Environment
Goal 1.2: Mid-Town Revitalization
Goal 1.3: Housing
Strategic Priority 3 - Community for All
Goal 3.1: Mental Health and Homelessness
Strategic Priority 5 - Core Services and High Performing Government Goal 5.2: Digital Government

156
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA FY 2023/24 Department Accomplishments

1. Achieved California Prohousing Designation.

2. Entered into a Development Agreement and Loan Agreement for the development of affordable housing at 3900 Lake Tahoe Blvd.

3. Establish a designated local funding source for housing programs and projects (Inclusionary Housing Ordinance).

4. Substantial Completion of Central Square Permitting Software Update.

5. Adopted updates to the Tourist Core and Tahoe Valley Area Plans to reduce barriers to housing development and increase opportunities for alternative transportation and parking management.

6. Initiated Mid-Town Area Plan process.

7. Initiated the Rental Assistance Program.

8. Lease up of Sugar Pine Village Phase 1.

FY 2024/25 Department Goals and Objectives

1. Central Square Software going live in December.

2. Improved "real time" inspection services using updated software.

3. Lease up of Sugar Pine Village Phase 2.

4. Initiation of Sugar Pine Village Phase 3 Construction.

5. Continued Collaboration to Reduce Homelessness.

6. Completion of Mid-Town Area Plan.

7. Completion of Pre-Approved ADU Plans.

Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Complete the Bijou/Al Tahoe Area (Mid-Town) Plan
update. The area plan shall incorporate Bijou Community Park, Bijou Golf Course, and the Sierra Tract Commercial plan area including a plan to create and designate an arts district within the area plan.
n/a n/a 100%
Strategic Priority 1.3: Housing
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Proactively work with current affordable housing
developers and partner agencies to implement the Sugar
Pine Village project.
n/a 80% 80%
Proactively work with an affordable housing developer
and partner agencies to develop affordable and/or
workforce housing at 3900 Lake Tahoe Blvd.
n/a 25% 50%
Continue to collaborate with the Saint Joseph Land Trust and other organizations to increase capacity to address housing needs.
n/a Ongoing Ongoing
Establish a local discretionary funding source to leverage access to and increase competitiveness for outside funds and implement City Council direction to conduct
outreach to analyze vacancy tax and transient occupancy tax funding sources.
100% 100% 100%

157
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.3: Housing (continued)
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Evaluate Multi-Family Inspection, Single-Room
Occupancy and Housing Hotline programs to optimize
efforts to improve rental housing stock conditions.
n/a Ongoing Ongoing
Continue to work with the Tahoe Coalition for the
Homeless to rehabilitate properties purchased through
Project HomeKey.
n/a Ongoing Ongoing
Identify and secure funding to develop a multi-family
residential rehabilitation program. n/a Ongoing Ongoing Analyze and develop positions on agency regulations
that impact the City's ability to develop affordable
housing such as TAUs for VHRs, height, density, ADU
rules (Bonus Unit), affordable by design codes and sewer units.
n/a 80% 100%
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 80% 100%
Investigate feasibility of programs for affordable rents, including rent stabilization and assistance. n/a 80% 100% Strategic Priority 3.1: Mental Health and Homelessness
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Work with local partners to support permanent
supportive housing/transitional and emergency
homeless shelter resources in the city.
n/a 25% 100%
Strategic Priority 5.2: Digital Government
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Upgrade the CommunityPLUS permit tracking software
to provide robust opportunities to increase workflow
efficiencies and provide customer access to real time
status and permit information.
100% 80% 100%

158
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Development Services Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Prior Year Prior Year Revenues
Operating Revenues 1,922,180 1,768,518 2,147,025 2,257,382 1,725,700 -24% (531,682) Grants - - - - - - -
Transfers In - 17,472 - 250,000 250,000 100% -
Revenues Total 1,922,180 1,785,990 2,147,025 2,507,382 1,975,700 -21% (531,682) Expenditures
Personnel Services 1,411,931 1,495,433 1,379,164 1,627,600 1,644,487 1% 16,887 Contractual Services 132,343 168,707 304,093 506,257 308,600 -39% (197,657) Other Operating 49,104 41,581 40,961 66,090 64,825 -2% (1,265) Capital Outlay 14,200 15,395 15,921 16,500 19,250 17% 2,750 Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 1,607,577 1,721,116 1,740,140 2,216,447 2,037,162 -8% (179,285) Net Rev (Exp) General Fund 314,603 64,873 406,885 290,935 (61,462) Special Revenue Fund
Revenues
Operating Revenues 262,140 1,895,117 1,135,344 1,270,601 1,316,801 4% 46,200 Grants 36,859 203,124 10,254,042 669,999 1,168,849 74% 498,850 Transfers In 187,437 764,946 471,029 928,464 892,519 -4% (35,945) Revenues Total 486,436 2,863,187 11,860,416 2,869,064 3,378,169 18% 509,105 Expenditures
Personnel Services 198,635 342,502 440,261 770,502 789,673 2% 19,171 Contractual Services 95,665 189,151 284,283 1,112,013 291,981 -74% (820,032) Other Operating 4,404 8,352 12,848 15,850 15,900 0% 50
Capital Outlay 2,640 5,230 2,090 137,168 119,537 -13% (17,631) Debt Service/Leases - 566,318 4,750,311 4,750,000 564,073 -88% (4,185,927) Transfers Out 1,264,493 204,854 390,504 866,460 757,500 -13% (108,960) Expenditures Total 1,565,838 1,316,407 5,880,298 7,651,993 2,538,664 -67% (5,113,329) Net Rev (Exp) Special Revenue Fund (1,079,402) 1,546,781 5,980,118 (4,782,929) 839,505 FTE's 15 15 15.42 17 17 0%

159
Fiscal Year 2024‐25 Annual Budget   City of South Lake Tahoe, CA

160
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Parks and Recreation
Department

161
Fiscal Year 2024‐25 Annual Budget   City of South Lake Tahoe, CA

162
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Parks and Recreation Department
Core Services
The City of South Lake Tahoe Parks and Recreation Department pledge to sustain the delivery of the broad-based parks, facilities, programs, and services creating a sense of community, enabling a safe and secure environment, and enhancing South Lake Tahoe’s quality of life, by:
• Being responsive to the recreational needs of the community; • Continuing a citizen-driven and professional approach to provide safe, well designed and maintained facilities and programs;
• Maximizing community resources.

The mission of the City of South Lake Tahoe Parks and Recreation Department is to work collaboratively and inspire accessible and engaging recreation experiences through the South Shore. Our programs are designed to provide safe, fun, and memorable recreation experiences for the residents and visitors of South Lake Tahoe.

In 2021, the department underwent a re-organization, moving the Parks Division from Public Works to Recreation Services, resulting in the formation of a traditional Parks and Recreation Department.

Recreation Administration
100 04105
Recreation Services Administration provides director level management of the parks and recreation department as well as administrative support to operations and programs associated with parks maintenance, the Recreation and Swim Complex, Aquatics Programs, Facility Rentals, Bijou Golf Course, Bijou Park, Campground by the Lake, El Dorado Beach and Lakeview Commons, Reagan Beach, Senior Center, and Special Events on Parks and Recreation Facilities. There are two Full Time Employees in Recreation Administration.

In 2023/2024, Administration worked with the South Tahoe Parks Foundation to identify fundraising opportunities for the new Recreation Center.

Golf Course
100 04110
Owned and operated by the City of South Lake Tahoe, Bijou Golf Course is the oldest golf course in the city and provides a friendly golfing experience for the beginning golfer to the advanced player. The 9-hole executive golf course is an easy walk through the meadow with spectacular mountain views in a tranquil setting. The course accommodates both walk up players and tee time reservations. The course operates from May through October when the season allows.

New in 2024, is the First Tee youth golf program in partnership with the Boys and Girls Club. This program will offer youth opportunities to learn and play golf at a low cost.

Additional hours of operation were added in 2024 for the Spring beginning with a 7:30 am opening and 8:00 pm closing opening day through Labor Day.

Campground
100 04130
Campground by the Lake is located in the heart of the city, across the street from beautiful Lake Tahoe, and only two miles from the excitement of the Nevada casinos. The campground has a total of 96 sites. The campground is convenient to many activities and located next to the Ice Arena and Recreation Complex. The campground

163
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA accommodates both walk up reservations if available and online reservations. The campground operates April through October weather dependent.

In 2022 the city broke ground on a new recreation and aquatics center located on the north side of the campground.

The construction project impacted loops A, B, portions of C, and the tent cabin village eliminating approximately 90 camp sites. The campground continues to operate through the construction project with over 90 sites available in loops D, E, F and portions of C.

Parks Maintenance
100 04170
Parks Maintenance is responsible for providing maintenance services for all city owned parks, beaches, and rights of way. This includes grounds and turf maintenance, irrigation, hardscape and landscape, parks facilities maintenance (including plumbing and janitorial) as well as Measure S bike paths and other paths throughout the city including bike path snow removal in winter. Parks Maintenance is also responsible for the care and upkeep of Bijou Golf Course and assisting with special events on City parks and facilities. Parks Maintenance coordinates with user groups for Disc Golf and the Bike Park to aid volunteers for maintenance needs. Parks Maintenance is responsible for maintaining an estimated 180 acres of area throughout the City limits. The acres include a combination of high maintenance green spaces, playgrounds, and low maintenance grounds keeping. The Parks team maintains and operates El Dorado Boat Ramp.

New community restoration project days are being led by the Parks team with a goal to promote community volunteerism and opportunities to give back to parks through stewardship project days.

Additionally, the Parks team assumed forestry projects from Public Works in 2023 and is requesting an additional budget of $83,000 in contract services to complete projects with contractors they are unable to accomplish inhouse.

In 2024, Ski Run Park is coming online for the Parks Maintenance team to maintain and operate.

The Parks team was tasked with coordinating the Bijou Bike Park maintenance beginning the 2024 season working with Tahoe Area Mountain Bike Association (TAMBA) to organize weekly maintenance events.

Parks increased the level of service to Bijou Park with improvements to the restrooms and the HVAC project allowing for restrooms to remain open year-round.

The Tahoe Valley Greenway widening project increased the square footage of Parks maintenance in 2024.

In 2023, the Parks team began implementing turf reduction as part of the state's "Making Conservation a Way of Life" initiative to conserve water. This effort will continue forward in 2024/2025 with more landscaped areas identified for further turf reduction.

Recreation Programs
100 04220
Recreation Programs supports the staffing, operations and programming of the Recreation and Swim Complex.

The primary programs for the Recreation and Swim Complex are aquatics, fitness, facility rentals, and youth programming. All aquatic programs align with the American Red Cross standard and include swim lessons, water exercise classes, lap swimming, recreation swimming, masters swimming, swim teams, swim tournaments, lifeguard certification courses and pool rentals. A variety of Aquatics programs for all ages and abilities are provided year-round.

The City of South Lake Tahoe aquatics programs remain the only public aquatics facility in the south lake region.

Fitness programming include access to the fitness center, gymnasium, and contract class partnerships. The Recreation and Swim Complex has several meeting rooms available for rental as well as partial and full rental of each amenity in the facility including pool, gymnasium, and full building rental.

164
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA The division prioritized a new focus on creating programming in an effort to ramp services up as we transition to the new Recreation Center scheduled to open doors in January 2026. This includes new programs such as accessible yoga, youth basketball league, mountain movers early childhood play program, partnership with First Tee of Nevada and the Boys and Girls Club to offer youth golf lessons at Bijou Golf Course and plans for a youth flag football league for the Fall.

A parks and recreation program guide is being published by this division, titled SLT at Play which highlights the many different services and programs offered by the Department and through community partnerships.

Additionally, the division is planning for future programming with a new recreation programs survey to capture community feedback about the types of programs they would like to see created for the new recreation center. The division plans to use this data collected to create a business plan for the new recreation center.

New positions have been added to this division including a Recreation Program Coordinator and Aquatics and Facilities Maintenance Manager with an eye towards ramping up programming and services for the new recreation center.

Senior Center
100 04230
The City of South Lake Tahoe Senior Center is a multi-use facility that offers a variety of programs and activities, both scheduled and on a drop-in basis, for senior citizens. The facility is also available for rent to outside groups and individuals. The senior center provides a nutrition program daily administered by El Dorado County. The role of City staff includes managing room reservations, updating City website, janitorial, and maintenance of the facility and landscape.

Transit Center / Explore Tahoe
216 05250
Explore Tahoe: An Urban Trailhead Visitor Center serves to welcome, educate and transport visitors and locals to recreational and cultural activities around the Lake Tahoe Basin. Interpretive programs, interactive exhibits and educational films provide visitors with a unique experience when visiting the center. Outreach programs bring environmental education to a variety of age groups within the community.

Transit information and access is provided and encouraged as the best way to reach points of interest. Internet access is provided to help visitors plan excursions.

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.

Measure P - Recreation
220 04220
On November 8, 2016, the residents of South Lake Tahoe voted to support recreation by passing Measure P which increased the Transient Occupancy Tax by an additional 2%. Funds from Measure P will be used solely for the construction, operations, and maintenance of a new Recreation and Aquatics Complex.

In 2019, the Independent Citizen’s Oversight Committee for Measure P was established. The primary function of the committee is to review and report on the use of the South Lake Tahoe Measure P funds for the design and construction of the new recreational complex. There are five voting members. The committee shall act in an

165
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA advisory capacity to City Council and advise its findings and make recommendations for the use of funding during the design and construction of the new complex.

Ice Arena (Operator)
221 04260
On July 14, 2011, the City Council approved an initial Management and Operations Agreement with Tahoe Sports Entertainment (TSE) to operate and maintain the Ice Arena. The revised agreement commenced on July 1, 2012, with a ten-year term to expire on June 30, 2022. TSE will have an option to extend the contract under conditions related to the investment of capital of at least $500,000. The operation of the Ice Arena by TSE will save the city approximately $150,000 in annual operational costs, with a potential of additional revenue in future years.

Revenues from the operator and the city’s portion of expenses under contract will be accounted for under this account.

TSE has introduced high level ice hockey competition by bringing a semi-professional team to South Lake Tahoe.

Tournaments and events continue to draw capacity crowds to the Ice Arena. Recreation Services and TSE personnel collaborate to provide cross facility access and promotional material for programs and events to capitalize on the volume of users visiting each of our facilities.

OTHER PROGRAMS
Special Events
100 04225
The city is committed to hosting special events that benefit the community and attract visitors to enjoy all that Lake Tahoe has to offer. Parks and Recreation processes all requests for events on city parks and recreation facilities.

In 2024-25, the department is responsible for the following city sponsored Special Events: Festival of Winter Lights, July 4 Parade, July Parks Make Life Better Events, Multicultural Festival. The City is under contract with On Course Events to produce the Live at Lakeview Summer Music Series through 2024.

MEASURE S FACILITIES
Park Maintenance oversees the maintenance activities related to Measure S Facilities. Maintenance of bike trails includes landscaping, sweeping, removing debris and snow removal.

Measure S Ski Run Bike Trail Maintenance
281 04120
This section of bike trail, which flanks Ski Run Boulevard on both sides from Pioneer Trail to Hwy 50 (2 miles), also features landscaping and pedestrian lighting to beautify this corridor. Maintenance includes seal coating the bike trail, providing snow removal, maintaining the turf areas, repairing and upgrading the irrigation system annually, and maintaining the lighting.

Measure S Bike Trails
284 04123
The district held a special election on September 19, 2000. Measure S was submitted to the voters. The voters were asked if they were in support of incurring a bonded indebtedness of the district in a principal amount not to exceed $6,500,000. The bonds would have a 30-year term, and the tax levy for a single-family property would be $18 per year, not to exceed 30 years. The money would be used to maintain new bike trails, acquire, construct, and equip athletic fields, upgrade for Paradise Park facilities and construction of an ice rink. The voters voted in support of Measure S on September 19, 2000 by 69%. The assessment will appear annually on property tax bills.

166
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Measure R Bike Trails
284 04124
Measure R was passed by voters in November 2011 to allow Measure S funds to be used for renovation of pre-2000 (old) Class I bicycle paths owned or operated by the City of South Lake Tahoe or the County of El Dorado in the CFD area and allocated $500,000 of Measure S funds for renovation of youth ball fields in the Community Facilities District (CFD) area. After first ensuring maintenance funding for new Class I bicycle paths when they are built in fulfillment of the original intent of Measure S, Measure R also allows bicycle path maintenance funding to be directed to old Class I bicycle paths that have been renovated.

Measure S Playfield Maintenance
284 04127
Located off of Al Tahoe Blvd., adjacent to Lake Tahoe Community College, the Community Playfield is South Lake Tahoe’s first synthetic turf field. This surface allows almost limitless play, even in wet conditions. Demand for this facility has been very high and has required an increase in maintenance hours to keep up the facility.

In 2014 an evaluation of the community playfield determined the playing surface has been playable beyond its warrantied lifespan for several years and is recommended the turf be replaced. A replacement fund was established and in 2016 the synthetic field turf was replaced and at the same time other facility improvements were implemented. Additionally, in 2014 LTCC began intercollegiate soccer play. Over the summer of 2014 the use of the field was largely dedicated to LTCC activities. According to the existing MOU with LTCC for the community play field the City maintains the schedule and collects rental fees as well as performs all maintenance and repairs.

In FY15/16 a Recreation Joint Powers Authority (JPA) was developed between the City and LTCC to oversee maintenance and programming of the playfields. LTCC will be responsible for maintaining the fields and scheduling play on behalf of the JPA. In 2017, the City completed the construction of two new turf soccer fields within the newly developed JPA boundary. As part of the JPA agreement the City Parks Division is responsible for janitorial and maintenance of the restroom building and playground structure at the Community Play Fields.

In 2021, the well pumps serving the restroom building failed requiring replacement. In addition, City engineering staff continue to troubleshoot a section of the new field that has not drained properly. City staff worked in coordination with LTCC field maintenance staff and facility manager to resolve the drainage issue.

Bike Trails Snow Removal
284 04129
The City of South Lake Tahoe has bike trails extending North to South, from Park Avenue at Stateline, all the way to the El Dorado County line near South Tahoe High School. In addition, the bike trails travel from East to West extending from Emerald Bay Road to El Dorado Countyline near West Way. In total, the City of South Lake Tahoe is responsible for snow removal for over 14-miles of bike trails.

City-Wide Strategic Priorities Supported
Strategic Priority 1 - Built Environment
Goal 1.2: Mid-Town Revitalization
Strategic Priority 2 - Recreation and Equitable Access
Goal 2.1: Parks and Recreation Master Planning
Goal 2.2: Equitable Access
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

167
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA FY 2023/24 Department Accomplishments

1. New positions include Aquatics & Facilities Maintenance Manager and Recreation Program Coordinator.

2. Expanded recreation programs including accessible yoga, First Tee golf, mountain movers early childhood play, youth basketball league, and flag football league.

3. Parks assumed citywide responsibility for Forestry projects.

4. Publishing Parks & Recreation program guide SLT at Play.

5. New Recreation Center Programming Survey.

6. Multigenerational Recreation Center & Swim Complex business plan development.

7. Parks & Recreation Administration working with South Tahoe Parks Foundation fundraising campaigns for new Recreation Center.

8. Ski Run Park opening planned for summer 2024.

9. Promoting volunteerism in the community with Parks Maintenance project days with TAMBA and the League to Save Lake Tahoe.

10. Bijou Park restroom renovations adding a higher level of service to park patrons.

FY 2024/25 Department Goals and Objectives

1. Expand programming in preparation for new Recreation Center. Hire and train lifeguard staff to return aquatics programs to 2018 levels and beyond.

2. Increase support for Parks team to offer higher level of service.

3. Highlight Department programs and offerings through marketing program guide and new recreation center programs survey feedback.

4. Prepare business plan for staffing and operations of the new Recreation Center Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
New Recreation and Swim Complex completed. 40% 40% 90%
Bijou/Al Tahoe Area Plan update completed. 25% 5% 100%
Strategic Priority 2.1: Parks and Recreation Master Planning Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Number of recreation programs consistent with the new
facility program plan expanded. 14 18 20
Number of full-time staff in Aquatics consistent with new facility operations plan. 2 1 2
Open golf course and campground by Memorial Day
through Oct 1 weather permitting. 100% 100% 100%

168
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Strategic Priority 2.2: Equitable Access
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Create low to no cost recreation programs and promote
accessibility at parks facilities. 1 4 6
Improve aesthetics of high visibility City parks and right of ways. 100% 100% 100%
Opportunities identified to promote health and wellness, combat childhood obesity, and encourage active
lifestyles.
4 4 4
Evaluate option to develop a park or community garden
in every neighborhood 40% 30% 40%
Strategic Priority 3: Community for All
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Develop a program to promote a culture of stewardship
and care taking by residents and visitors and coordinate with regional partners to reduce the amount of litter
impacting the environment.
100% 100% 100%
Provide staff support to the Arts, Culture & Tourism
(ACT) Commission implementation of its mission, vision
& values.
100% 100% 100%
Strategic Priority 4: Economic Development
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Evaluate opportunities to provide grants for local
workforce development. 100% 100% 100%
Department Goal 1: Expand Programming in Preparation for New Recreation Center Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Expand recreation programming - Youth basketball
league, flag football league, mini-mountain movers &
First Tee golf.
3 4 7
Expand partnerships - Accessible Yoga, Turkey Trot, Boo Bash. 3 3 4
Recruit and certify lifeguard staff. 3 2 3
Department Goal 2: Offer a High Level of Service in Parks Maintenance and Operations Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Parks assumed forestry responsibilities citywide and will respond to projects as needed. 100% 100% 100%
Promote community volunteerism through park
maintenance volunteer events with partnerships. 100% 100% 100%

169
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Department Goal 3: Highlight Department Programs and Offerings through Marketing Program Guide
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Create & publish Program Guide to market Parks &
Recreation services, programs & partnerships. 100% 100% 100% Department Goal 4: Prepare Business Plan for Staffing and Operations of the New Recreation Center
Measure
2023/2024
Target
2023/2024
Actual
2024/2025
Target
Use data from New Rec Center Program Survey to
inform a business plan for the new Multigenerational
Recreation & Swim Complex. Draft business plan to
identify staffing, operations, revenue & cost recovery
options for the new center.
100% 100% 100%

170
Fiscal Year 2024-25 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Parks and Recreation Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Prior Year Prior Year Revenues
Operating Revenues 272,918 654,279 774,057 1,060,829 1,107,400 4% 46,571 Transfers In - 49,459 - - - - -
Revenues Total 272,918 703,739 774,057 1,060,829 1,107,400 4% 46,571 Expenditures
Personnel Services 713,615 1,798,460 2,025,242 2,486,287 2,941,565 18% 455,278 Contractual Services 67,777 147,142 137,542 203,105 240,355 18% 37,250 Other Operating 680,182 790,924 961,330 1,011,611 1,076,008 6% 64,397 Capital Outlay 90,380 93,646 127,350 459,337 143,300 -69% (316,037) Transfers Out 96,520 76,740 74,897 120,000 120,000 0% - Expenditures Total 1,648,474 2,906,912 3,326,362 4,280,340 4,521,228 6% 240,888 Net Rev (Exp) General Fund (1,375,556) (2,203,173) (2,552,305) (3,219,511) (3,413,828) Special Revenue Fund
Revenues
Operating Revenues 3,425,787 3,436,704 4,071,326 3,685,400 3,880,400 5% 195,000 Transfers In 83,050 264,034 166,716 140,000 135,000 -4% (5,000) Revenues Total 3,508,837 3,700,738 4,238,042 3,825,400 4,015,400 5% 190,000 Expenditures
Personnel Services - 4,648 8,926 27,106 27,081 0% (25)
Contractual Services 27,292 5,880 8,775 43,450 483,450 1013% 440,000 Other Operating 111,260 150,440 240,321 226,497 244,825 8% 18,328 Capital Outlay 50,000 50,000 50,000 50,000 50,000 0% -
Debt Service/Leases 59,660 59,648 59,636 61,541 60,040 -2% (1,501) Transfers Out 1,739,326 5,468,882 1,371,042 16,461,139 16,442,014 0% (19,125) Expenditures Total 1,987,538 5,739,497 1,738,700 16,869,733 17,307,410 3% 437,677 Net Rev (Exp) Special Rev. Fund 1,521,299 (2,038,759) 2,499,341 (13,044,333) (13,292,010) FTE's 7 13 14 14.75 16 8%

171
Fiscal Year 2024‐25 Annual Budget   City of South Lake Tahoe, CA

172
Fiscal Year 2024-2025
Proposed Budget Presentation
City Council Budget WorkshopAugust 27, 2024
173
City Council
Strategic
Priorities
2023-2028
Built EnvironmentRecreation and Equitable AccessCommunity for AllEconomic DevelopmentCore Services & High-Performing Government City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 2 174
Budget
Calendar -
April 2024 to
September
2024
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 3 ITEM DETAILS 2024 DUE DATES

APRIL - MAY
Payroll Account Distributions forms sent to Departments Departments verify and update employee salary distributions April 10 2024/2025 Budget Instructions and Forms sent to
Departments
Departments begin developing 2024/2025 budget requests April 16 Distribution forms due to Finance Departments return updated salary distribution forms May 3Budget Module is open to Departments for entry Departments enter their budget requests using Budget Module April 25 - May 14 City Council CIP presentation with Policy Rankings
PW Dept presents 5-yr CIP plan to City Council for ranking and funding prioritization May 7 Budget Module update and electronic backup forms due
to Finance
Departments complete updating budgets in Budget Module, submit electronic budget backup forms May 14 2024/2025 Budget narratives sent to Departments
Departments begin updating description of services, goals, objectives, and performance measures for 2024/2025 Budget document May 16

JUNE - JULY
Departmental Budget Reviews with City Manager
Departments meet with City Manager and/or Finance Director for preliminary review of budget requests for 2024/2025 Budget June 11 - June 18 Budget narratives due to Finance
Departments submit updated Budget narratives in Word format June 21 Completion of Proposed 2024/2025 Budget
Proposed 2024/2025 Budget is completed based on changes and recommendations from Preliminary BudgetReview meetings July 19

AUGUST - SEPTEMBER
City Council Meeting - Budget Workshop
Presentation of proposed 2024/2025 Budget to City Council for review and discussion August 27 City Council Meeting - Formal CIP Presentation for
Adoption
Formal CIP plan is adopted with funding for projects included in 2024/2025 budget August 27 City Council Meeting Adoption of 2024/2025 Budget September 10

CITY OF SOUTH LAKE TAHOE
FISCAL YEAR 2024/2025 BUDGET

DEPARTMENTAL BUDGET CALENDAR
175
General
Information
and Budget
Approach
• A budget is the financial plan for the year• The City adopts an annual budget (one fiscal year)• The City’s fiscal year = October 1st through September 30th• Matches resources with expenses • Total Expenditures shall not exceed Revenues• General Fund Unassigned Fund Balance appropriated only for one-time expenditures
• Ensures money spent is available• Continuing Appropriations • Unspent Capital Project and Grant Appropriations are carried forward to the next fiscal year
• Helps maintain fiscal control and sustainability – once adopted, the budget between funds can only be adjusted by City Council • Incorporates a long-term perspective – includes Five-Year financial forecast update for 2026 through 2030
• Facilitates financial discussions: what are our priorities, what core services do we want to fund? What do we want to accomplish in the next year? City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 4 176
Budget Fund
Types
Governmental Funds• General Fund – “Checking Account”; fewer restrictions• Special Revenue Funds – “Savings/Money Market /Gift Account”; funding restricted or limited by regulations, statute, code, funder, etc. • Debt Service Fund – “Mortgage/Vehicle/Other Loan/Debt Account”; non-discretionary, legal obligations
• Capital Project Funds – “Construction Account” Proprietary Funds• Enterprise Funds – account for operations similar to private enterprise
• Internal Service Funds – account for goods/services provided by one department to other departments of the City, on a cost reimbursement basis Fiduciary Funds – used in situations where the City is acting in a fiduciary capacity as a trustee or custodian of funds City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 5 177
FY 2025

RECOMMENDED

BUDGET -

HIGHLIGHTS
• Approximately 68% of General Fund Budget for the upcoming year is personnel costs• Assumes prepayment of UAL, savings of $119K• Total pension cost budget is $10.6 million. Normal cost rates for safety classic tiers have marginal increases. MISC is down 1.49%, while safety PEPRA increased 1.63%. New Actuarial Reports require $268K UAL increase (to be requested at mid-year)• Health Plan cost increases 11.54% for 9mo of FY 2025. • Funding for major capital improvements, in-house street repairs and expanded snow removal operations are provided by Measure S Sales Tax, grants, other available funding sources• FY 2025 budget addresses deferred maintenance needs• Funding for several City Council Strategic Priorities is included, including $1.5 million towards Participatory Budget Survey top projects• No new full time equivalent (FTEs) positions included as the City tries to contain the costs• Inflation was 2.9% in July 2024 (smallest 12-mo increase since March 2021); Fed interest rates 5.25%-5.5% (same rate since July 2023 and highest in over 22 years)• City Code and City Financial Policy requires maintaining a 25% operating reserve - equaling $14.8m for FY 2025 City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 6 178
Visualizing
the City’s
2024-2025
Proposed Budget
(All Funds)
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 7 179
FY 2025 Budget Analysis by Fund - Summary
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 8 Increase to/
2023-24 2024-25 2023-24 2024-25 (Use of)
2022-23 Amended Proposed $ % 2022-23 Amended Proposed $ % Fund Fund Type Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance General Fund (incl. Measure S) 66,303,233 67,056,517 68,064,588 1,008,071 2% 61,898,596 75,068,899 68,756,539 (6,312,360) -8% (691,951) Special Revenue 33,986,420 24,691,717 23,714,368 (977,349) -4% 21,945,033 48,897,956 35,872,204 (13,025,752) -27% (12,157,836) Enterprise Funds 5,190,973 5,985,477 6,182,706 197,229 3% 5,633,559 12,146,537 5,495,417 (6,651,120) -55% 687,289 Internal Service 5,980,187 6,887,403 7,339,880 452,477 7% 5,296,103 6,897,403 7,339,880 442,477 6% - Debt Service 61,424,065 8,119,774 8,383,414 263,640 3% 4,384,357 64,363,185 62,682,269 (1,680,916) -3% (54,298,855) Capital Improvement Program [2] 14,361,680 100,453,813 89,588,195 (10,865,618) -11% 11,213,905 116,769,826 110,538,945 (6,230,881) -5% (20,950,750) Trust and Agency 7,152,584 6,271,056 6,805,326 534,270 9% 3,514,673 6,256,290 6,560,096 303,806 5% 245,230 Total Budget 194,399,142 219,465,757 210,078,477 (9,387,280) -4% 113,886,226 330,400,096 297,245,350 (33,154,746) -10% (87,166,873) [1] FY 2024-25 CIP Revenues and Expenses include estimated carry-forward of prior year CIP projects. 2024-25 vs. 2023-24 2024-25 vs. 2023-24

REVENUES EXPENSES
Budget Budget
180
FY 2025 Budget - Revenues by Fund Type
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 9 Capital
Improvement
Program
43%
General Fund
(incl. Measure S)
32%
Special Revenue
11%
Debt Service
4%
Internal Service
4%
Trust and
Agency
3%
Enterprise
3%
181
FY 2025 Budget - Expenses by Fund Type
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 10 Capital
Improvement
Program
37%
General Fund
(incl. Measure S)
Debt Service 23%
21%
Special
Revenue
12%
Internal Service
2%
Trust and
Agency
2%
Enterprise
2%
182
FY 2025 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 11 Revenue Type 2024 Revenue Stats
2022-2023
Actuals
As % of
Total
2023-2024
Amended
Budget
As % of
Total
2024-2025
Proposed
Budget
As % of
Total
$ Difference
2024-25 to
2023-24
Property Taxes 44,823 parcels (incl. timeshares) 10,643,053 18% 10,850,000 18% 11,450,000 19% 600,000 Transient Occupancy Tax - City 10% 10,830,708 19% 10,702,562 18% 10,642,562 18% (60,000) Transient Occupancy Tax - Project Area 10% + 2% 7,264,552 12% 7,600,000 13% 7,550,000 13% (50,000) Sales Tax (not including Measure S) 7.25% rate (excl. 1% Measure S) 7,304,010 13% 7,264,000 12% 7,264,000 12% - Measure Q 0.5% of purchases within City Limits 3,955,207 7% 3,800,000 6% 3,900,000 6% 100,000 Motor Vehicle Licens Fees (MVLF) 2004: replaced with a like amnt of prop tax 2,745,534 5% 2,772,000 5% 2,922,000 5% 150,000 Franchise Taxes (incl. Water franch.) 7 franchisees 1,848,628 3% 1,960,000 3% 2,010,000 3% 50,000 Business License Tax over 3,800 businesses 2,148,695 4% 1,935,000 3% 2,015,000 3% 80,000 Transfers-In some are on reimbursement basis (1) 2,267,848 4% 3,649,366 6% 3,026,427 5% (622,939) Other Revenue Fire, Police, Bldng/Planning, Recreation 9,374,841 15% 9,234,049 16% 9,449,599 16% 215,550 Total Revenues 58,383,076 100% 59,766,977 100% 60,229,588 100% 462,611 (1) Majority of these Transfers-In are transfers from Measure S Sales Tax General Fund. 183
FY 2025 General Fund Revenues
3-year Comparison
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 12 -
2,000,000 4,000,000 6,000,000 8,000,000
10,000,000 12,000,000
Property
Taxes
Transient
Occupancy
Tax - City
Transient
Occupancy
Tax - Project
Area
Sales Tax (not
including
Measure S)
Measure Q Motor Vehicle
Licens Fees
(MVLF)
Franchise
Taxes (incl.

Water
franch.)
Business
License Tax
Transfers-In Other
Revenue
2022-2023 Actuals 2023-2024 Amended Budget 2024-2025 Proposed Budget 184
FY 2025 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 13 Department
2022-2023
Actuals
As % of
Total
2023-2024
Amended
Budget
As % of
Total
2024-2025
Proposed
Budget
As % of
Total
$ Difference
2024-25 to
2023-24
General Government(1) 4,901,271 9% 6,013,277 9% 7,047,979 12% 1,034,702Finance(2) 2,579,731 5% 3,224,034 5% 3,033,670 5% (190,364)Non-Departmental 5,689,806 11% 6,806,566 10% 4,886,992 8% (1,919,574) Police 12,836,536 24% 15,209,613 23% 15,754,890 26% 545,277 Fire 9,873,398 18% 11,488,217 18% 12,287,268 20% 799,051 Public Works 4,515,914 8% 5,386,706 8% 5,450,480 9% 63,774 Development Services 1,740,139 3% 2,216,447 3% 2,037,162 3% (179,285) Parks & Recreation 3,251,467 6% 4,160,340 7% 4,401,228 7% 240,888 Transfers-out 8,776,245 16% 11,383,176 17% 5,829,920 10% (5,553,256) Total Expenditures 54,164,507 100% 65,888,376 100% 60,729,589 100% (5,158,787) (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, City Treasurer, and Sustainable SLT Program(2) Includes Information Technology 185
FY 2025 General Fund Expenditures
3-year Comparison
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 14 -
2,000,000 4,000,000 6,000,000 8,000,000
10,000,000 12,000,000 14,000,000 16,000,000
2022-2023 Actuals 2023-2024 Amended Budget 2024-2025 Proposed Budget 186
FY 2025 General Fund Expenditures
By Department and Category
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 15 $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit. $
% of total expendit.

Personnel Cost 3,237,547 5% 2,024,996 3% 2,850,001 5% 14,513,304 24% 10,706,009 18% 3,593,028 6% 1,644,487 3% 2,941,565 5% 41,510,937 68%Contractual Services 780,433 1% 399,025 1% 1,243,529 2% 264,200 0% 922,689 2% 825,834 1% 308,600 1% 240,355 0% 4,984,665 8% Other Operating 2,962,443 5% 208,155 0% 793,462 1% 775,366 1% 540,426 1% 896,529 1% 64,825 0% 1,076,008 2% 7,317,214 12%Capital Outlay 101,050 0% 368,000 1% - 0% 202,020 0% 118,144 0% 135,089 0% 19,250 0% 143,300 0% 1,086,853 2%Debt Services - 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0% - 0% Transfers-Out - 0% - 0% 5,709,920 9% - 0% - 0% - 0% - 0% 120,000 0% 5,829,920 10% Totals 7,081,473 12% 3,000,176 5% 10,596,912 17% 15,754,890 26% 12,287,268 20% 5,450,480 9% 2,037,162 3% 4,521,228 7% 60,729,589 100% (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, and City Treasurer(2) Includes Information Technology(3) Includes Transfers-Out Total Expenditure
Category
General
Government(1) Finance(2)
NonDepartmental(3) Police Fire Public Works Development Services Parks and Recreation 187
FY 2025 General Fund – Personnel Cost
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 16 Department Salaries Benefits Total(3)
% of
Total
# of GF
FTEs(4)
FTEs - All
Funds
% of
Total
General Government(1) $ 1,854,309 $ 868,151 $ 2,722,460 9% 15.90 19.00 9%Finance(2) 1,361,541 589,068 1,950,610 6% 11.00 12.00 6%Police 7,338,356 3,493,121 10,831,477 36% 59.70 69.00 32%Fire 5,403,506 2,652,223 8,055,729 27% 41.00 42.00 19%Public Works 2,457,117 1,083,592 3,540,709 12% 22.50 41.17 19%Development Services 1,417,083 549,090 1,966,174 6% 12.65 18.00 8%Parks and Recreation 1,256,430 643,848 1,900,278 6% 14.80 16.00 7%Vacancy Factor (600,000) - (600,000) -2% - - 0% 20,488,343$ 9,879,094$ 30,367,437$ 100% 177.55 217.17 100% Total GF Budgeted Expenditures 60,729,589$ Permanent Employees' Salaries and Benefits as a % of Total Expenditures 50% (1) Includes City Council, City Clerk, City Manager's Office, City Attorney, and City Treasurer(2) Includes Information Technology(4) FTE - Full Time Equivalent(3) Does not include UAL cost of $7,488,649 (GF portion), Temp and OT cost of $2,717,165, reimbursable OT cost of $150,000, one-time retiree payouts cost of $238,300, health insurance increase cost of $170,000, Fire department salaries for a multi year grant of $298,942, and other misc personnel cost of $80,444. After their inclusion, for a total of $41,510,937, the percent of total General Fund Personnel cost is 68%. 188
FY 2025 General Fund – Transfers-Out
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 17 2022-2023 2023-2024 2024-2025
TRANSFER-OUT TO: Actuals Amended Budget Proposed BudgetGENERAL FUND 6,030.76 18,487.00 - PW VEHICLE REPLACEMENT - 180,000.00 - ARTS - PUBLIC ART - - 20,000.00 STREETS FUND 430,000.00 1,006,824.00 737,545.00 SNOW FUND 1,637,731.00 937,037.00 534,000.00 DEBT SERVICE FUND 3,599,074.00 3,537,610.00 3,225,375.00 HOUSING FUND 460,000.00 400,000.00 100,000.00 CITY CIP FUND 1,553,771.00 4,322,018.00 500,000.00 HEALTH INSURANCE FUNDS 5,200.00 1,300.00 - STORM WATER MANAGEMENT PROGRAM FUND 270,000.00 237,400.00 250,000.00 PARKING GARAGE OPERATIONS 2,500.00 - - HOUSING LT RENTAL INCENTIVE - 9,000.00 - TRANSIT CENTER 35,716.00 65,000.00 - RETIREE SAVINGS 50,000.00 50,000.00 45,000.00 SKI RUN BID 13,900.00 11,500.00 11,000.00 TRANSFER-OUT TOT TRUST FUND 200,000.00 200,000.00 - ICE ARENA 131,000.00 75,000.00 75,000.00 LONG TERM CAPITAL REPLACEMENT FUND 174,897.00 100,000.00 200,000.00 CLEAN TAHOE 12,000.00 12,000.00 12,000.00 VHR FUND 194,425.00 100,000.00 - CAMPGROUND LT CAPITAL REPLACEMENT FUND - 120,000.00 120,000.00 8,776,245$ 11,383,176$ 5,829,920$
189
Measure S Sales Tax General Fund
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 18 Measure S Sales Tax General Fund
2022-2023
Actuals As % of
Total
2023-2024
Amended
Budget
As % of
Total
2024-2025
Proposed
Budget
As % of
Total
$ Difference
2024-25 to
2023-24
REVENUESMeasure S Sales Tax 7,900,148 100% 7,600,000 100% 7,800,000 100% 200,000 Transfers-in - 0% 9,506 0% - 0% (9,506) Interest 20,009 0% - 0% 35,000 0% 35,000 Revenues Totals 7,920,157 100% 7,609,506 100% 7,835,000 100% 225,494 EXPENDITURES and FINANCING USES
Technical Services - 0% 10,000 0% 10,000 0% - Transfer out to/for:

Capital Improvement Program (CIP) 4,300,000 56% 4,180,000 47% 3,500,000 44% (680,000) Debt Service - Communication System 554,643 7% 554,643 6% 554,643 7% - Debt Service - Snow Removal Equipment 301,361 4% 602,721 7% 602,721 8% - General Fund - Safety Personnel and Equip. 1,614,809 20% 1,766,726 20% 1,619,000 20% (147,726) Snow Removal Operations - 0% 126,000 1% 661,234 8% 535,234 South Shore Fuels Reduction Program - 0% 127,000 1% - 0% (127,000) Storm Water Program 50,000 1% 136,054 1% 99,352 1% (36,702) Streets repairs (in-house) - 0% - 0% 630,000 8% 630,000 Tobacco Grant - Police Officer 70,013 1% - 0% - 0% - Vehicle and Equipment Replacement 843,263 11% 1,678,379 17% 350,000 4% (1,328,379) Expenditures Totals 7,734,089 100% 9,181,523 100% 8,026,950 100% (1,154,573) 190
Departmental Budget Highlights
2024-2025 Budget
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 19 191
City Council
Elected Five-member Council
• City-wide policy makers• Strategic Goals and Objectives 2024-2025 Budget
• Annual Granicus Agenda Management System Contract• Spanish interpreter City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 20 192
City Clerk
Ensures Open and Public Legislative Process
• Disseminates Information• Ensures access, integrity and preservation of historical records of the City
• Posts Public Notices• Files Candidates and Measures for City Elections 2024-2025 Budget
• Budget of $70K (excluding salaries and benefits).• Bulk of funding for expenditures on public transparency (Online Document Portal, Public Noticing). Electionscost estimated at $30K is included. • Department consists of two employees (City Clerk and
Assistant City Clerk).
• Department continues to run hybrid City Council and
Planning Commission meetings allowing remote participation and Spanish translation services.

City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 21 193
City Attorney’s
Office
Handles All Legal Activity for the City and Administers City Risk Management Program • Provides legal advice to officials and employees,
oversees litigation involving City
• Workers comp oversight, ADA Coordinator, worker
safety oversight, liability claims, and insurance procurement 2024-2025 Budget
• Insurance continue to rise – by 30% (liability) and 38% (property)
• Minimize outside counsel costs• City Attorney Department supports all strategic goals City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 22 194
City Manager’s
Office
Oversees All City Departments plus
• Communications and Government Relations • Human Resources (employee relations, labor relations/negotiations, city-wide recruitment process, employee recordkeeping) • Sustainability, Facilities and Efficiency Upgrades• GIS division transition to CM in FY 2025 2024-2025 Budget
• Public messaging, outreach and education• Staff recognition and retention• Focus on City Council Strategic Plan and Climate Action Plan Implementation
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 23 195
Finance
Department
(including IT)
All day-to-day accounting functions, including accounts payable and receivable, payroll, fixed assets, as well as:
Budget and financial management
Financial policies, reporting and internal control
Revenue collection
Cash management
Debt management and debt financing
Grant management
Purchasing
Information Systems2024-2025 Budget • Active, targeted pursuit of grant funding (in FY 2024 applied for 22 grants totaling over $7.7m; received 19 awards for a total of $6.8m, 1 under review totaling $687K) • Continue strengthening IT cybersecurity posture, risk assessments and security awareness activities
• Complete City’s ERP Software upgrade• Implementation of new GASB rules City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 24 196
Police Department
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 25 City-wide Police Operations:• Operations Division
• Patrol
• STACS• School Resource Officer
• Boat Patrol• Crisis Response Unit
• Support Division
• Detectives
• Homicide• Sexual assault• Child crimes• Property crimes• Cannabis Control • CSO
• Veh. / Nuisance Abatement• Parking Amb. / Enforcement• VHR Invest/ Enforcement• False Alarm Enforcement • Evidence• Records• Joint Dispatch Center• Background Investigations • Administration
2024-2025 Budget
• Four Patrol cars – end of life, losses to collision• One unmarked police car – one lost to collision• Two CSO trucks – increase fleet for personnel• Two Parking Ambassador vehicles – mobile enforce.• Body Worn & In Car Camera, Axon software support• Unmanned Aerial Vehicle and Support• Police K-9• False Alarm Management Software replacement• Walker Telecomm to complete public safety radio upgrade, test, and certify
• Parking Garage PARCS/ APGS/ paint/ lights
197
Fire Department
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 26 South Lake Tahoe Fire Rescue:
• Operations Division
• Suppression• EMS• Rescue• Training• Special Operations • Prevention Division
• Fire Marshal• Fire Inspector II
• Fuels Division
• Capacity Building for fuels reduction projects• Defensible Space Inspectors
• Chipping Crew
• Administration
2024-2025 Budget
• Operations
• Complete Radio System Overhaul with PD and Dispatch• Station 1 Repairs and Renovation• Plans in place for New Fire Station 3• High Priority and Investment into FF Physical and Behavioral Health
• Replace SCBA
• Prevention Division
• Defensible Space Ordinance in place• Public Education• Firewise Communities• Commercial Fire Inspection Program Improvements • Fuels Division
• Received grant from CTC for “Capacity Building”. New
Division Chief position funded to manage Fuels Project
• Collaborate with Lake Valley, USFS, Cal Fire, CTC and TRCD for fuels projects on the South Shore
198
Public Works
27 Divisions/Functions/Structure 2024-2025

1. Public Works Administration

Solid Waste JPA
Transit Service Coordination

2. Engineering and Facilities Division
• Facilities Program
o Facilities Maintenance Division
• Complete Streets and Stormwater Program
o Engineeringo CIP Program Developmento Construction

3. Street Maintenance
• Snow Operations• Stormwater Compliance

4. Fleet Maintenance5. Airport Division
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 199
Public Works
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 28 2024-2025 Budget Highlights
Staffing
• Replaced Resident Engineer/Resident Inspector position by Associate Civil Engineer• Reclass of Engineering Tech to Engineering Tech II Contract Services
• Snow Management for City-owned Parking Lots, Airport, Lisa Maloff Way, and Sidewalk) – Recommend to contract with Trella Tahoe, under the 5-year Agreement ~ $435,000 Equipment
• Two dump trucks and Chevy Truck for $396,000
200
Public Works
29 2024-2025 Budget Highlights – New CIP Budget Requests CitCity of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 • 11 Projects for 24/25 Budget • 5 Projects from Participatory Budget Recommendations for 24/25 Budget • 8 Projects for Future Council Action during the next six months • 20 Active and ongoing projects (Fully or Partially Funded) • Total 24/25 Budget Recommendation: $13,654,898 201
Development Services
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 30 2024-2025 Budget
• Permit fee revenues and service demand• Housing Initiatives and staffing• Area Plans• Plan Review and Inspections• Planning Entitlements• Permit tracking software and process improvement Planning Division Building Division Housing Division
202
Parks and Recreation
Gather ~ Connect ~ Inspire
31 Recreation Programs• Recreation and Equitable Access – Serving thousands, including Youth, Adult, Senior, Disabled, & Families with in-house, contracted, and partnership programs at theRecreation Complex • Return of swim lessons• Community for All - Special Events: Live at Lakeview, 4th of July Parade, Movies in the Park, Multi-cultural Festival Celebration, Boo Bash, Turkey Trot, Festival of WinterLights Parks Maintenance
• 179 acres of maintained area• 14 miles of bike trail maintained• Ski Run Park• Forestry City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 2024-2025 Budget
• Lifeguard staffing success• Expanding operations and programs ahead of new Recreation Center opening
• New programs survey• SLT at Play program guide & marketing• New Recreation Center business plan• Parks Foundation fundraising• Parks maintenance & forestry projects 203
General Fund –
Undesignated
Fund Balance
Activity through
8/13/2024
and
Projections for
9/30/2024 and
10/01/2024
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 32 Beginning Fund Balance @ 10/01/2023 $ 35,405,962Less: Unspendable amounts at the beginning of the fiscal yearNon-Spendable (advances, encumbrances, prepaids, inventories, committed) (7,316,261)Restricted - General Liability Claims (500,000)25% Reserve (13,702,930)ARPA (110,000)Set-aside for FY 2025 & 2026 projected deficit per Resolution 2023-077 (2,000,000) Available for 2023-2024 Expenditures 11,776,771$
Activity during FY 2023-2024:

Carryforward Encumbrances, net (429,818)Grant Match Set-Aside Activity, Net 644,400Mid-Year Budget Adjustments (3,481,619)Land purchase from Redevelopment Successor Agency (1,000,000)Additional contributions to SSTMA (500,000)Other misc. supplemental appropriations, net (739,892)Total Activity (usage) during FY 2023-2024 (5,506,929) Remaining Available Fund Balance @ 8/14/2024 6,269,842$ Less: Anticipated appropriations for police body cameras replacement ($200,000) Less: Remaining appropriations for Rec Center Construction (estimated) ($225,000)Less: Fire CTC grant staff time reimbursements future years ($275,000)Less: Increase to 25% Committed Reserve ($1,066,799)Add: Projected FY 2023-2024 Budget Savings $1,000,000 Projected Ending Fund Balance @ 9/30/2024 5,503,043$
Less: Proposed Participatory Budgeting Appropriations and Set-aside ($1,500,000) Projected Beginning Fund Balance @ 10/01/2024 4,003,043$ 204
Grant Program
and Grant
Match Setaside
• 51 approved grants for a total of $46M including:
• $9.3 million for Tahoe Valley Greenbelt Project • $4.1 million for Pioneer Trail Pedestrian Upgrades • $1.3 million for Barton Neighborhood Urban Stormwater project- Closed in 2024• $2.2 million for Bijou Park Creek Restoration Project • $2.1 million in Bike Trail Improvements • $2.2 million in ARPA funding for new Recreation Center Project• Over $10 million in Housing grants for loans to Sugar Pine Village project• $1 million in other Housing supported Grants• $2.5 million for Sustainable Transportation/ bike lanes, sidewalks, ADA improvements associated with Sugar Pine Village • $2.3 million for EV charging, Sustainable Infrastructure, and solar photovoltaic system in City’s Corp. Yard• $2.1 million for Zero Emission Buses to Capitol Corridor• $1 million in ARPA and other Housing Grant Programs• $3.6 million total in Fire department grants for Fuel Mitigation and Defensible Space Program
• $620,500 in Sustainable Transportation and Vision Zero Plans • $1.3 million in Airport grants for Airport Master Plan, Hazardous Fuel Reduction and Pavement Management Plan• $435,000 in Police Department law enforcement activity grants • $312,000 in Recycling, Abatement, SB 1383, and sustainable grant programs • Established Grant Match Set-aside process in October 2021 • Grant Match Set-aside Balance is $358,857• $269K for Cycle 4 Pioneer Trail Ped. Upgrades, $54K Caltrans Sustainable Transportation Planning Grant Program/US Hwy 50 and State Route 89 Corridor Study; $35K TMPO grant for EV Charging Stations City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 33 205
City Code
Section 3.25.020 - General fund
committed
reserve policy
• Establishes a general fund committed reserve equal to 25 percent of the annual budgeted general fund expenditures appropriations in each fiscal year. • Purpose is “to provide with sufficient working capital and a comfortable margin to provide one-time or temporary financing for the following purposes:
a) When the city faces economic recession/depression
and the city must take budget action.
b) When the city is impacted by a natural disaster or
any other emergency.
c) When the city experiences unexpected declines in
revenues and/or when unpredicted large one-time expenditures arise. d) When the city faces an unexpected liability created
by federal or state legislative action.”
• $14.8 million reserve requirement in FY 2025 • Projected to grow to $16.2 million in FY 2030 City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 34 206
Primary General Fund
Five-Year Plan 2026 to 2030
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 35

REVENUES BY TYPE
Actual
2022-2023
Total Budget
2023-2024
Proposed
2024-2025
Projected
2025-2026
Projected
2026-2027
Projected
2027-2028
Projected
2028-2029
Projected
2029-2030
Prop Tax 10,643,052 10,850,000 11,450,000 11,679,000 11,912,580 12,269,957 12,638,056 13,017,198 Transient Occupancy Tax (TOT) 10,919,486 10,822,562 10,762,562 10,870,188 11,006,065 11,143,641 11,282,936 11,423,973 Sales Tax 7,304,010 7,264,000 7,264,000 7,336,640 7,428,348 7,521,202 7,615,217 7,710,408 Transfers IN 2,310,676 3,649,366 3,026,427 2,917,177 2,799,219 2,837,644 2,928,576 3,007,608 Vehicle License Fee 2,745,534 2,772,000 2,922,000 2,980,440 3,040,049 3,131,250 3,225,188 3,321,943 Measure Q 3,955,207 3,800,000 3,900,000 3,939,000 3,988,238 4,038,090 4,088,567 4,139,674 Parks & Recreation Revenue 774,057 1,060,829 1,107,400 1,150,000 1,072,000 1,122,000 972,000 1,022,000 Project Area TOT 7,264,552 7,600,000 7,550,000 7,625,500 7,720,819 7,817,329 7,915,046 8,013,984 Other Revenue 3,018,020 2,059,126 2,346,287 1,500,000 1,400,000 1,300,000 1,400,000 1,500,000 Police Revenue 2,268,823 2,104,112 2,370,112 2,488,618 2,613,048 2,743,701 2,880,886 3,024,930 Franchise Fees 1,848,628 1,960,000 2,010,000 2,050,200 2,091,204 2,122,572 2,154,411 2,186,727 Business License Tax 2,229,311 1,995,000 2,075,000 2,116,500 2,158,830 2,202,007 2,246,047 2,290,968 Public Services Revenue 2,945,046 2,755,682 2,399,000 2,404,000 2,409,000 2,414,000 2,419,000 2,424,000 Fire Revenue 446,538 1,074,300 1,046,800 1,067,736 237,391 242,139 246,981 251,921 Base Revenues 58,672,940$ 59,766,977$ 60,229,588 $ 60,124,998$ 59,876,790$ 60,905,533$ 62,012,910$ 63,335,333$ EXPENDITURES BY DEPT s
Police 12,836,536$ 15,209,613$ 15,754,890$ 16,347,542$ 17,093,745$ 17,702,189$ 18,093,342$ 18,484,983$ Fire 9,873,398 11,488,217 12,287,268 12,634,091 12,335,563 12,781,084 13,060,188 13,339,413 General Fund Transfers OUT 5,102,274 7,725,566 2,484,545 2,274,000 2,177,000 2,282,000 2,337,100 2,492,302 General Fund Transfer OUT - Debt Service 3,599,074 3,537,610 3,225,375 3,382,775 2,178,625 523,106 527,067 428,333 Parks and Recreation 3,326,362 4,280,340 4,521,228 4,638,668 3,732,285 3,823,058 3,916,202 4,011,782 General Government 4,901,272 6,013,277 7,047,979 7,558,525 7,713,979 7,916,058 8,123,612 8,336,795 Finance 2,579,731 3,224,034 3,033,670 3,114,883 3,180,168 3,257,043 3,335,852 3,416,649 Miscellaneous General Fund 5,689,807 6,806,566 4,886,992 4,768,086 5,168,739 5,550,517 5,710,315 5,863,055 Development Services 1,740,140 2,216,447 2,037,162 2,094,350 2,138,261 2,187,196 2,237,295 2,288,587 Public Works/Engineering 4,515,915 5,386,706 5,450,480 5,595,420 5,712,693 5,851,798 5,994,430 6,140,682 BASE Expenses 54,164,508$ 65,888,376$ 60,729,589 $ 62,408,340$ 61,431,058$ 61,874,049$ 63,335,404$ 64,802,581$ Gain/(Loss) $4,508,432 ($6,121,399) ($500,001) ($2,283,342) ($1,554,268) ($968,516) ($1,322,494) ($1,467,248) 207
Measure S Sales Tax General Fund
Five-Year Plan 2026 to 2030
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 36 Actual Budget Budget Forecast Forecast Forecast Forecast Forecast REVENUES 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 Measure S Sales Tax 7,900,148 7,600,000 7,800,000 7,878,000 7,976,475 8,076,181 8,177,133 8,279,347 Interest Revenue 20,009 - 35,000 20,000 15,000 10,000 7,000 5,000 Transfer - in - 9,506 REVENUES TOTAL 7,920,157$ 7,609,506$ 7,835,000$ 7,898,000$ 7,991,475$ 8,086,181$ 8,184,133$ 8,284,347$ EXPENDITURES / FINANCING USESTechnical Services - 10,000 10,000 5,000 5,000 5,000 5,000 5,000 Transfer out for:

PAYGO - Communications System - - - 43,100 47,410 47,410 47,410 47,410Financing - Communications System 554,643 554,643 554,643 - - - - - Financing - Snow Removal Equipment 301,361 602,721 602,721 602,721 602,721 301,361 - - Financing - Fire Station 3 bonds - - - - 2,200,000 2,200,000 2,200,000 2,200,000 Fire Station III Rehabilitation 500,000 800,000 500,000 500,000 - - - - Fire Station II Staffing 979,030 1,326,619 1,155,000 1,247,400 1,347,192 1,401,080 1,457,123 1,515,408 Fire Marshall (vehicle, 50% funded position) 85,572 120,107 144,000 155,520 161,741 168,210 174,939 181,936 Police Lieutenant (100% funded) 123,174 320,000 320,000 345,600 359,424 373,801 388,753 388,753 Police Officer (partial year, if grant not renewed) 70,013 - - - - - - - Police Safety Equipment 121,400 - - - - - - - Stormwater Management Program and Project 50,000 136,054 99,352 100,000 100,000 100,000 100,000 100,000 South Shore Fuel Reduction Program 305,633 127,000 - - - - - - Road Reconstruction & StormWater Projects 2,800,000 3,380,000 3,000,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Sidewalk snow removal - 126,000 161,234 166,071 171,053 176,185 181,470 186,914 Recreation Center Construction 1,000,000 - - - - - - - Streets Maintenance (in-house) - - 630,000 500,000 500,000 500,000 500,000 500,000 Snow Removal (enhanced ops public streets) - - 500,000 500,000 500,000 500,000 500,000 500,000 Vehicle Replacement - 481,379 350,000 Snow Removal Equipment Replacement 843,263 1,197,000 - 500,000 - 500,000 - - EXPENDITURES TOTAL 7,734,089$ 9,181,523$ 8,026,950 $ 7,165,412$ 8,494,541$ 8,773,047$ 8,054,695$ 8,125,422$ NET 186,068$ (1,572,017)$ (191,950)$ 732,588$ (503,066)$ (686,866)$ 129,438$ 158,926$ MEASURE S YEAR-END FUND BALANCE 2,346,632$ 774,615$ 582,665$ 1,315,253$ 812,187$ 125,321$ 254,759$ 413,685$ 208
Five-Year Plan Assumptions
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 37 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
Property Tax 2.00% 2.00% 3.00% 3.00% 3.00%T.O.T./Project Area T.O.T 1.00% 1.25% 1.25% 1.25% 1.25%Sales Tax/Measure Q/Measure S 1.00% 1.25% 1.25% 1.25% 1.25%Vehicle License Fee 2.00% 2.00% 3.00% 3.00% 3.00%Franchise Fees 2.00% 2.00% 1.50% 1.50% 1.50%Transfer-in from Measure S - funding for Fire and Police staffing (7 FFs,
50% of Fire Marshall, 100% of Police Lt.) and Sidewalk Snow Removal $1.9 million $2.0 million $2.1 million $2.2 million $2.3 million 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030
Salaries 3.00% 2.00% 2.00% 2.00% 2.00%Health 3.00% 3.00% 3.00% 3.00% 3.00%Pension 3.00% 2.00% 2.00% 2.00% 2.00%Pension (UAL) PERS actuarial estimates;
assumes
prepayment
PERS actuarial
estimates;
assumes
prepayment
PERS actuarial
estimates;
assumes
prepayment
PERS actuarial
estimates;
assumes
prepayment
PERS actuarial
estimates;
assumes
prepayment
Road Repairs none none none none none Vehicle and Equipment Replacement none none none none none Transfers-out CIP Projects none none none none none Other Personnel Expenditures 3.00% 2.00% 2.00% 2.00% 2.00%Other Operating Expenditures 2.00% 2.00% 3.00% 3.00% 3.00%Contractual Services 2.00% 2.00% 3.00% 3.00% 3.00%Capital Outlay 2.00% 2.00% 3.00% 3.00% 3.00%

MAJOR REVENUE ASSUMPTIONS

MAJOR EXPENSE ASSUMPTIONS
209
Questions /
Discussion ?
Thank you!
`
City of South Lake Tahoe FY 2024-2025 Budget Presentation August 27, 2024 38 Questions ? Thank you!
210
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 27, 2024
Agenda Item #:6
Agenda Item: Agenda Planning Calendar
Executive Summary: The attached Agenda Planning Calendar outlines a preliminary schedule for future City Council meeting agenda items.

Requested Action / Suggested Motions: Identify, with consent of at least two Council members, any desired future agenda items, and/or modify the Agenda Planning Calendar as desired.

Responsible Staff Member: Joe Irvin, City Manager and Susan Blankenship, City Clerk Attachments:

APC - 08 22 2024.pdf
211
2024 Agenda Planning Calendar (Updated 08 22 2024)
Agenda Item Agenda Section
Sept. 10, 9 a.m. City Clerk League of Ca Cities Annual Conf Voting Deligate Confirmation NB Proclamation Constitution Week Proc
Proclamation Suicide Prevention Month Proc
City Manager Website Redesign Update NB
Patagonia Brand Procurement Discussion NB
SSTMA Agreement for Microtransit UB
Dev Services Emp Housing Outreach Update & Emp Housing Signage Ord (First Readin NB Benefits Policy and Amendment to Subrecipient Agreement to TCH Consent CDBG Program Coronavirus Response Allocation Bears Den Inn Rehab Consent Pre-Approved ADU Design PSA / PLHAGrant Amendment Consent Mid Town Area Plan Update (from 8/13) UB
TAU Discussion NB
Annual Homelessness Report NB
Finance Investment Policy update Consent
HR POA Sick-Leave Side Letter Consent
Department
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2024 Agenda Planning Calendar (Updated 08 22 2024)
Public Works Airport Pavement Rehab Award Consent
Award Custodial Services Agreement to Sunwest Consent
Contract Amendment for Stantec for TVGB Project Consent Award Aiport Restaurant Agreement to Tom McMuarray NB
Award Snow Ops Contract to Trella Tahoe Consent
Upper Bijou Creek TRPA Funding Acceptance Consent
Tahoe Valley Greenbelt, TRPA, Lahontan SEP Funding Consent Caltrans US 50 Grant Acceptance Consent
Amendment to CDM Smith Agreement for Pioneer Trail Phase II Consent Hwy 50/89 Concrete/Pavement Option NB (first item)
Sept. 24, 5:30 p.m City Attny Award Third Party Administrator Contract for Workers Comp Consent City Clerk City Council Compensation Ordinance (First Reading) NB Conflict of Interest Code Update Consent
City Manager Comprehensive Energy Services Contract NB
Dev Services Emp Housing Outreach Update & Emp Housing Signage Ord (Second ReaConsent TEFRA Notice and Resolution - Sugar Pine Village Phase 1B NB 213
2024 Agenda Planning Calendar (Updated 08 22 2024)
Finance Quarterly Budget and Financial Status Report as of June 2024 Consent Investment Portfolio Report as of June 2024 Consent
Parks & Rec Award of Skate Park Renovation Contract Consent Public Works Johnson Blvd. Complete Street Planning Grant Application Consent TRPA and Rec Facilities JPA Funding for the Bijou Park Connector Consent Award of Bellamy Parking Garage Phase 2 Consent
Award of PSA for Dennis Machida Greenway Consent
Vision Zero Resolution Consent
Oct. 15, tbd
Oct. 22, 5:30 p.m. City Clerk City Council Compensation Ordinance (Second Reading) Consent Finance GAAN Limit Consent
Energy Services Contract Financing Consent
Fiscal Year 2023-2024 Budgeted Funds Re-appropriation Consent Nov. 5, 9 a.m. Various City Council Commissions and Boards Annual Reports Consent Dev. Services Radon - Jeff Minor Presentation
City/CTC land exchange agreement Consent
BOS/City Council Special Joint Meeting
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2024 Agenda Planning Calendar (Updated 08 22 2024)
Quarterly Housing Report Consent
Inclusionary Housing In-Lieu Fee Update Consent
Finance TID Annual Report NB
Public Works Award of Tahoe Valley Greenbelt Phase II Consent Award Upper Bijou Park Creek Contract Consent
Speed Limit Adoption for Local Roads and Designation of Safety Corridors NB Residential Parking Permit for Lakeside Park Assoc. NB
Nov. 19, 5:30 p.m. Finance Annual ROPS approval STRSA Consent STRSA
Pub Works STR Rate Adjustment PH
Dec. 10, 5:30 p.m. City Clerk Certification of Election NB Outgoing Councilmember Recognition Recognition
Oaths of Office Oath
City Council Re-Organization NB
Finance Quarterly Budget and Financial Status Report as of September 2024 Consent Investment Portfolio Report as of September 2024 Consent Unscheduled/Pending
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2024 Agenda Planning Calendar (Updated 08 22 2024)
City Clerk Records Management Policy (Updated) 1/2025
City Manager Barton Community Health Needs and Harm Reduction Update Organics Diversion Program
Tax Sharing Resolution (AB 8) Clean-Up Annexation
EV Charging Parking Ordinance
Establishing an EV Charging Rate for the City's Public EV Chargers Community Choice Aggregation Feasability Analysis
Dev Services Res. Area Plan to Accommodate SB9 and Remove Tourist Accomodation Disparate Impact Analysis Findings about Local Preference Ordinance Discussion: Second Home Cap/Permit Options
Building Code Appendix AW adoption-3D printed structures Finance Disolution STJPPFA
Parks & Rec Events and Facitilies Naming Rights Discussion Police 2024 Update to Parking Fees in the Bellamy Parking Garage Public Works Award High Priority Pipe Replacement Project Award James-Eloise Drainage Upgrade
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2024 Agenda Planning Calendar (Updated 08 22 2024)
Award of Pioneer Safety HSIP Project
Award of PD Roof Replacement
TTD US 50 Plans Presentation
Award Pioneer Trail Phase II Project
Award Lakeview and Ski Run Electrical Upgrades
Harrison Ave/Stateline Transit Station Parking Enforcement 217