South Lake Tahoe City Council
August 26, 2025

City Council
Tamara Wallace, Mayor
Cody Bass, Mayor Pro Tem
Scott Robbins, Councilmember
David Jinkens, Councilmember
Keith Roberts, Councilmember
Mission of the City Council
We provide responsive and effective local
government by maintaining a safe, livable, and
well-managed city through smart investment,
reliable services, and thoughtful planning.

City of South Lake Tahoe
City Council Budget Workshop
Meeting Agenda
Tuesday, August 26, 2025 at 9:00 am
1901 Lisa Maloff Way
Public Participation
City Council meetings are held in person at the time and location listed on this agenda. Meetings are live-streamed on Channel 21, City website at www.cityofslt.us, YouTube at https://www.youtube.com/channel/UC3LYne8Ih-kTPLnnuyJW9SQ/live and via ZOOM at this link https://us02web.zoom.us/j/83168741188
A public agenda packet is available for review at City Hall, 1901 Lisa Maloff Way, on the City’s Website at www.cityofslt.us, or by contacting the City Clerk's Office, (530) 542-6005 or [email protected] Providing Public Comment:

In Person: Every agenda for regular meetings provides an opportunity for members of the public to directly address the legislative body (City Council), on any item of public interest which is within the jurisdiction of the City Council during Public Communications. For items on the agenda or in connection with any item which the City Council will consider, the public is given the opportunity to comment before or during the City Council's consideration of the item [Government Code Section 54954.3(a)].

Remote Participation: If you are joining the meeting via ZOOM and would like to make a comment, press the "raise a hand" button. If you are joining the meeting via Channel 21 or live stream and would like to make a comment, please call (530) 542-6500. The Webinar ID is: 831 6874 1188. Press *9 to indicate a desire to make a comment. Press *6 to unmute your phone. The Clerk will call you by the last three digits of your phone number when it is your turn to speak. Note: The Mayor reserves the right to conduct the meeting with in-person public participation only, if there is a technology malfunction that precludes the use of remote public participation.

In Writing: Written comments received by 3 p.m. the day before the meeting will be distributed to City Council prior to the meeting. Written public comment regarding any item on this agenda may be sent to [email protected]. When emailing comments, identify the agenda item number in the subject line to which your comments relate. Any such comment that is a public record and is emailed to [email protected] or otherwise provided to a majority of the City Council before the meeting will be made available for public inspection during normal business hours at the City Clerk's Office 1 1. Local Public Employees: Vacant Positions (Assembly Bill 2561)

2. South Tahoe Transit Joint Powers Authority Update
located at City Hall, 1901 Lisa Maloff Way, South Lake Tahoe [Government Code Section 54957.5(b)]. Written comments will not be read out loud during the meeting.

The City Council Chambers meeting facility is accessible to people with disabilities. Every reasonable effort will be made to accommodate any person needing special assistance to attend this meeting.

Contact the City Clerk at (530) 542-6005 at least 48 hours in advance of the meeting for assistance [28 CFR 35.102.35.104 ADA Title II and Brown Act Government Code Sections 54953.2, 54954.1, 54954.2, and 54957.5].

Spanish Interpretations: The public may access Spanish interpretation using the ZOOM link listed on the front of the Agenda from an internet device (smartphone, laptop, tablet, home computer) with audio capabilities and selecting the Spanish language option. Persons without an internet device may attend the meeting in-person and a device will be provided while supplies last. Requests for interpreter services to offer public comment may be made by contacting the City Clerk.

Land Acknowledgement
Land Acknowledgement - The City of South Lake Tahoe acknowledges the lands we occupy today are the lands and home of the Wašíšiw, the people from here known today as the Washoe Tribe of Nevada and California, a sovereign nation. Since the beginning of time and for thousands of years before the arrival of any other people, the Washoe lived here and cared for this place, with values and intention that we can all learn from. On behalf of the City Council, I would like to acknowledge, thank, and honor the Indigenous Washoe Tribal Communities that are the past, present, and future stewards of the Lake Tahoe Basin.

Call to Order/Pledge of Allegiance
Roll Call
Closed Session Report
Public Communications
This is the public's opportunity to speak on any topic NOT LISTED on this agenda. Comments shall be limited to four (4) minutes. In accordance with the Brown Act, the City Council cannot deliberate or vote on any matter raised under public communications, but may briefly respond to statements made or questions posed. (Government Code Sections 54954.2)
Public Hearing
Requested Action / Suggested Motions: Hold a public hearing and Pass a Motion accepting the City's AB 2561 "Vacant Positions" report.

Responsible Staff Member(s): Joseph D. Irvin, City Manager (530) 542-6043 Item 1- Executive Summary.pdf
01 - Staff Report - Vacancy Rates 8.26.25.docx
02-AB 2561 Vacancy Presentation .pdf
03-Public Notice
Regular-New Business
Requested Action / Suggested Motions: Pass a Motion either: (1) Providing direction to staff on funding the South Tahoe Transit Joint Powers Authority; or (2) Providing notice to El Dorado County regarding termination of the Joint Exercise of Powers Agreement for the South Tahoe Transit Joint Powers Authority.

Responsible Staff Member(s): Hilary Roverud, Assistant City Manager Item 2- Executive Summary.pdf
2 3. Fiscal Year 2025-2026 Recommended Budget

4. Agenda Planning Calendar
01-Staff Report-Transit JPA Update.docx
02-South Tahoe Transit JPA Agreement.pdf
03-Resolution_2025-001_JPA_Budget.pdf
04 -Resolution 2025-020 City STTJPA Startup Budget.pdf
06-South Shore Transit Update.pdf
05-Resolution_2025-004_Transit_JPA_Goal__Priorities.pdf Requested Action / Suggested Motions: Receive presentation and either: (1)(a) Pass a Resolution Approving FY 2025-2026 Municipal Operating and Capital Improvement Program Budget; and (b) Pass a Resolution Approving FY 2025-2026 List of Allocated Permanent Positions, including new, eliminated, and reclassified positions; or (2) Pass a Motion providing direction to staff on any desired changes to the FY 2025-2026 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 9, 2025.

Responsible Staff Member(s): Olga Tikhomirova, Director of Finance and Joseph Irvin, City Manager
Item 3- Executive Summary.pdf
01-Staff Report 2025-2026 Budget Workshop.docx
02-Resolution Budget 2025-2026.docx
03-Resolution Allocated Position Listing 2025-2026 Budget.docx 04-Allocated Permanent Positions 25-26 Budget (Exh. 1 to Reso).pdf 05-Salary Table for Reso Alloc Perm Positions 25-26 Budget (Exh. 2 to Reso).pdf 06-Budget Details by Department 25-26 Budget.pdf
07-CIP 25-26 Budget.pdf
08-Draft_Departmental_Summaries_FY26.pdf
09_FY 2026 Budget PP Presentation.pdf
Agenda Planning Calendar
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.

Item 4- Executive Summary.pdf
APC - 08 21 2025.pdf
Updates and Announcements (City Attorney, City Clerk, City Manager) Councilmember Reports and Comments - Assignments to Boards, Committees, and Commissions
Adjournment
I, Susan Blankenship, City Clerk for the City of South Lake Tahoe, declare that the foregoing agenda for the Tuesday August 25, 2025, City Council Budget Workshop meeting was posted and available for review on Thursday, August 21, 2025, at City Hall, 1901 Lisa Maloff Way, South Lake Tahoe, CA 96150.

The agenda was also available on the City's website at https://www.cityofslt.us.

Signed August 21, 2025
\\sb\\ Susan Blankenship, Elected City Clerk
3 City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 26, 2025
Agenda Item #:1
Agenda Item: Local Public Employees: Vacant Positions (Assembly Bill 2561) Executive Summary: Assembly Bill 2561 (AB 2561), which took effect on January 1, 2025, requires cities to publicly report certain workforce metrics on an annual basis. The goal of the legislation is to increase transparency in local government hiring practices and workforce management, and to assist state and local agencies in understanding staffing trends across the public sector. This report presents the City’s current data and will be posted publicly following the meeting, in alignment with the bill's intent to promote transparency and accountability in local government operations. As of July 8, 2025, the vacancy rate for full-time positions was 5.58% with 12.34 vacant positions. City staff has also notified the City's bargaining group representatives of this public hearing and of the agenda materials in conformance with AB 2561.

Requested Action / Suggested Motions: Hold a public hearing and Pass a Motion accepting the City's AB 2561 "Vacant Positions" report.

Responsible Staff Member: Joseph D. Irvin, City Manager (530) 542-6043 Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Heather Stroud, City Attorney
Attachments:
01 - Staff Report - Vacancy Rates 8.26.25.docx
02-AB 2561 Vacancy Presentation .pdf
03-Public Notice
4 City Council Agenda Report August 26, 2025 Page 1 of 4 City of South Lake Tahoe
Report to City Council
Meeting Date: August 26, 2025
Title: AB 2561 - Local Public Employees: Vacant Positions Location: Citywide
Responsible Staff Members: Joe Irvin, City Manager
Background: Assembly Bill 2561 (AB 2561), which took effect on January 1, 2025, requires cities to publicly report certain workforce metrics on an annual basis. The goal of the legislation is to increase transparency in local government hiring practices and workforce management, and to assist state and local agencies in understanding staffing trends across the public sector.

This report presents the City’s current data and will be posted publicly following the meeting, in alignment with the bill's intent to promote transparency and accountability in local government operations.

Issue and Discussion: To share the workforce data in accordance with AB 2561. All data presented is accurate as of July 8, 2025.

Total Number of Budgeted Full-Time Positions
According to the Position Allocation Report that was adopted by Council, the City has 221.11 allocated full-time positions.

Average Time to Hire
Based on data provided from our Applicant Tracking System, NeoGov, the average time to hire is 86.5 days. This is the average between Continuous and Non-Continuous recruitments. NonContinuous positions are those that have a set opening and closing date for receiving applications, whereas positions listed as Continuous are those that remain open for an indefinite time until the position is filled. For full-time positions, we try to post all positions with a set opening and closing date. However, in certain situations, we may choose to list it as continuous. Reasons include difficulty receiving qualified applicants such as with Civil Engineers or Architects, or positions that need a substantial eligible list due to candidate withdrawals, as is the case for Public Safety Dispatchers.

Vacancy Rate
As of July 8, 2025, the vacancy rate for full-time positions is 5.58% with 12.34 vacant positions.

Vacancy Rate by Bargaining Group
Below is the vacancy rate by bargaining group.
5 City Council Agenda Report August 26, 2025 Page 2 of 4 Bargaining Group Number of Allocated
Positions
Number of Vacant
Positions
Vacancy
Percentage
Local 39: Administrative
and Confidential 20.92 0.25 1.19%
Local 39: General and
Public Works 69.84 5.84 8.36%
Firefighters Association 34 1 2.94%
Police Employees
Association (Non-Sworn) 22.67 4.67 20.59%
Police Supervisors
Association 15.33 0.33 2.15%
Police Officers Association 32 0 0%
In accordance with AB 2561, we’re providing the following information regarding the Police Employees Association (PEA).

The Police Employees Association has a vacancy rate of over 20% due to the recent Council approval to add four Community Service Officers in June. Offers have been extended to four candidates, and they are currently completing background checks.

Additionally, there is a discrepancy between the Position Allocation and the Bargaining Group numbers. There are 32.10 allocated positions for Police Officer, which includes Police Trainee.

However, when Police Trainees are hired, their position falls under the Police Employee Association (PEA) until they complete the police academy. Once completed and sworn in, Police Trainees are converted to Police Officers and moved over to the Police Officer Association (POA).

Below are the vacant positions in PEA and their vacancy rate.

Position Allocated Number
of Positions
Number of Vacant
Positions
Vacancy Rate
Community Service Officer 5.67 2.67 47%
Parking Ambassador 4 1 25%
Public Safety Dispatcher 9 1 11%
The data below shows the number of applicants and the time to hire for the current vacant positions in PEA. This data was pulled from the same time frame, July 8, 2024 – July 8, 2025, and is based on those hired. During that same period, we hired 3 Parking Ambassadors, 1 Community Service Officer, and 3 Public Safety Dispatchers. As part of the hiring process, applicants not immediately hired are placed on an eligible hiring list for the following 12 months.

Should the City hire someone from that list at a later time, it would show a significantly higher Time to Hire metric.
6 City Council Agenda Report August 26, 2025 Page 3 of 4 In addition, these positions tend to have higher number of applicants, yet low participation when invited to the testing portion of the recruitment process, which explains the high number of candidates, yet continued vacancy.

Position Number of Applicants Time to Hire (days)
Community Service Officer 37 63
Parking Ambassador 47 65.33
Public Safety Dispatcher 98 87.33
Retention Rate
The retention rate for the City is 92.23%. As of July 8, 2024, the number of full-time employees was 206. Within a twelve-month period, 16 full-time employees left leaving 191 of the original 206 remaining. However, during that same period, the City not only filled those newly vacant positions, but also increased the number of allocated positions. By July 8, 2025, the number of full-time employees increased to 211, thus establishing our 5.58% vacancy rate.

As a rule of thumb, a high retention rate is over 90% whereas a low retention is anything under 80%.

Average Turnover Rate
Using the same time period (July 8, 2024 – July 8, 2025), the average turnover rate for the City is 7.67%.

Recruitment Strategies and Retention Efforts
The City currently engages in a multitude of efforts to improve hiring and retention rates. These efforts include:
 Increased advertising across a variety of job boards and social media  Creating a recruitment video to be used on all job postings  Utilizing a variety of testing methods to streamline the recruitment process  Having set application periods and testing/interview dates already identified and advertised when job announcements are posted, when possible The retention efforts for the City include:
 Training and development for staff
 A variety of incentive pay including education, bilingual, and longevity  Education reimbursement for continued learning
 Implementation of the City’s classification and compensation study The MOUs with all bargaining units are set to expire on September 30, 2026. We look forward to initiating bargaining discussions in early 2026.

Financial Implications: There are no financial consequences associated with presenting the City’s vacancy rate and hiring data in accordance with AB 2561. 7 City Council Agenda Report August 26, 2025 Page 4 of 4 Environmental Considerations: Presenting the City vacancy rate and hiring data is not a project subject to review under the California Environmental Quality Act (CEQA) under CEQA Guidelines section 15378(b)(2) (continuing administrative activities such as personnel-related actions).

Policy Implications: Compliance with AB 2561.
8 Assembly Bill 2561
Local Public Employees: Vacant Positions
August 26, 2025
9 AB 2561 Background
Assembly Bill 2561 (AB 2561), which took effect on January 1, 2025, requires cities to publicly report certain workforce metrics on an annual basis. The goal of the legislation is to increase transparency in local government hiring practices and workforce management, and to assist state and local agencies in understanding staffing trends across the public sector.
10 Workforce Vacancy Data
• Total Budgeted/Authorized Full-Time Positions: 221.11 • Total Number of Filled Full-Time Positions: 208.77
• Total Number of Vacant Positions: 12.34
• City Vacancy Rate: 5.58%
11 Workforce Vacancy Data
• Average Time to Hire = 85.5 Days
• Total Hires Full-Time: 27
• Retention Rate: 92.23%
• Average turnover Rate: 7.67%
12 Vacancy Rate by Bargaining Group
Bargaining Group
Number of Allocated
Positions
Number of Vacant
Positions Vacancy Percentage
Local 39: Administrative and
Confidential

20.92 0.25 1.19%
Local 39: General and Public
Works

69.84 5.84 8.36%
Firefighters Association 34 1 2.94%
Police Employees Association
(Non-Sworn) 22.67 4.67 20.59%
Police Supervisors
Association

15.33 0.33 2.15%
Police Officers Association 32 0 0%
13 Vacancy Rate by Bargaining Group
In accordance with AB 2561, we’re providing the following information regarding the Police Employees Association (PEA).

The Police Employees Association has a vacancy rate of over 20% due to the recent Council approval to add four Community Service Officers in June. Offers have been extended to four candidates, and they are currently completing background checks.

Additionally, there is a discrepancy between the Position Allocation and the Bargaining Group numbers. There are 32.10 allocated positions for Police Officer, which includes Police Trainee. However, when Police Trainees are hired, their position falls under the Police Employee Association (PEA) until they complete the police academy. Once completed and sworn in, Police Trainees are converted to Police Officers and moved over to the Police Officer Association (POA).
14 Vacancy Rate by Bargaining Group
Vacant positions in the Police Employees Association (PEA) and the vacancy rate.

Position Allocated Number of
Positions
Number of Vacant
Positions
Vacancy Rate
Community Service Officer 5.67 2.67 47%
Parking Ambassador 4 1 25%
Public Safety Dispatcher 9 1 11%
15 Vacancy Rate by Bargaining Group
Vacant positions in PEA and the number of applications received for each role.

Position Number of Applicants Time to Hire (days)
Community Service Officer 37 63
Parking Ambassador 47 65.33
Public Safety Dispatcher 98 87.33
16 Recruitment Strategies and Retention Efforts
Recruiting Efforts:
• Increased advertising across a variety of job boards and social media • Creating a recruitment video to be used on all job postings • Utilizing a variety of testing methods to streamline the recruitment process • Having set application periods and testing/interview dates already identified and advertised when job announcements are posted, when possible Retention Efforts:
• Training and development for staff
• A variety of incentive pays including education, bilingual, and longevity pay • Education reimbursement for continued learning
• Implementation of the City’s classification and compensation study The MOUs with all bargaining units are set to expire on September 30, 2026. We look forward to initiating bargaining discussions in early 2026. 17 Questions/Discussion
Joe Irvin
City Manager
[email protected]
530-542-6043
18 PH-Notice Employee Vacancies - Page 1 of 2
[def:$signername|printname|req|signer1] [def:$signersig|sig|req|signer1] [def:$notarysig|sig|req|notary] [def:$date|date|req|notary] [def:$state|state|req|notary] [def:$county|county|req|notary] [def:$disclosure|disclosure|req|notary] [def:$seal|seal|req|notary]

AFFIDAVIT OF PUBLICATION
State of Florida, County of Broward, ss:

Anjana Bhadoriya, being first duly sworn, deposes and says: That (s)he is a duly authorized signatory of Column Software, PBC, duly authorized agent of Tahoe Daily Tribune now is, and during all times herein named, was a corporation duly organized and existing under the laws of the State of California, and now is, and during all times herein named was the printer of Tahoe Daily Tribune, a newspaper of general circulation, as defined by section 6000 of the Government Code of the State of California, printed and published daily (Sundays excepted) in the City of South Lake Tahoe, County of El Dorado, State of California, and that affiant is the principal clerk of said Nevada County Publishing Co.

That the printed advertisement hereto annexed was published in the said Tahoe Daily Tribune, for the full required period of 1 time(s) commencing on Aug. 15, 2025, and ending on Aug. 15, 2025, all days inclusive.

PUBLICATION DATES:

Aug. 15, 2025
NOTICE ID: ZTHbsOpEdDlDVRapzIXn
PUBLISHER ID: 374399
NOTICE NAME: PH-Notice Employee Vacancies
Publication Fee: 151.62
I certify, under penalty of perjury, the forgoing is true and correct. [$signersig ]
(Signed)______________________________________ [$seal]

VERIFICATION
State of Florida
County of Broward
Subscribed in my presence and sworn to before me on this: [$date] [$notarysig ]
______________________________
Notary Public
[$disclosure]
See Proof on Next Page
Notarized remotely online using communication technology via Proof. 08/18/2025
19 P
H-NoticeEmployeeVacancies-Page2of2
20 City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 26, 2025
Agenda Item #:2
Agenda Item: South Tahoe Transit Joint Powers Authority Update Executive Summary: On April 22, 2025, Mayor Pro Tem Bass requested that a discussion item regarding the South Tahoe Transit Joint Powers Authority (Transit JPA) funding be placed on a future Council agenda and Mayor Wallace seconded the request. The City Council will receive an update on the Transit JPA activities and funding as well as information on improvements that have been made to the overall transit system.

Requested Action / Suggested Motions: Pass a Motion either: (1) Providing direction to staff on funding the South Tahoe Transit Joint Powers Authority; or (2) Providing notice to El Dorado County regarding termination of the Joint Exercise of Powers Agreement for the South Tahoe Transit Joint Powers Authority.

Responsible Staff Member: Hilary Roverud, Assistant City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Heather Stroud, City Attorney
Attachments:
01-Staff Report-Transit JPA Update.docx
02-South Tahoe Transit JPA Agreement.pdf
03-Resolution 2025-001 JPA Budget.pdf
04 -Resolution 2025-020 City STTJPA Startup Budget.pdf
05-Resolution 2025-004 Transit JPA Goal Priorities.pdf
06-South Shore Transit Update.pdf
21 Council Agenda Report- August 26, 2025 Page 1 of 3
City of South Lake Tahoe
Report to City Council
Meeting Date: August 26, 2025
Title: South Tahoe Transit Joint Powers Authority Update Location: Citywide
Responsible Staff Member: Hilary Roverud, Assistant City Manager Background: On October 15, 2024 the El Dorado County Board of Supervisors and City of South Lake Tahoe City Council approved a Joint Powers Agreement creating the South Tahoe Transit Joint Powers Authority (Transit JPA) (Attachment 02). The JPA was created with the purpose of “planning, programming, financing, acquisition, ownership and operation of public transit services and facilities to serve the Lake Tahoe south shore area.” The jurisdiction of the Transit JPA is the area within El Dorado County, including the City of South Lake Tahoe, however the intent of the JPA is to benefit the Lake Tahoe south shore area, which may include transit service within and outside of the JPA jurisdictional territory.

JPA Board members are:

Brooke Lane, Chair
Cody Bass, Vice Chair
Keith Roberts
Sharla Hales, TTD Ex Officio member
Chris Proctor, South Shore Transportation Management Association (SSTMA) Ex Officio member
Cody Bass represents the Transit JPA as a member of the Tahoe Transportation District (TTD) Regional Transit and Capital Programs Committee.

Hilary Roverud has been appointed the Transit JPA Executive Director and represents the City in the Lake Tahoe Transit Working Group led by Tahoe Regional Planning Agency (TRPA) staff.

At their first meeting on January 30, 2025, the JPA Board adopted a resolution approving the startup budget and contribution amounts which reflect two thirds contribution by the City of South Lake Tahoe and one third contribution by El Dorado County (Attachment 03). The JPA startup budget, covering January 1 through September 30, 2025, included staffing support from the City, as managing agency, including a new Transportation Manager and one half of an Accountant position beginning in July, for total expenses of $160,488.

On March 25, 2025 the City Council adopted resolution 2025-020 (Attachment 04), approving the allocations of $108,992 to the Transit JPA for startup funds, contingent on El Dorado County providing their portion of startup funding. On April 8, 2025 the El Dorado County Board 22 Council Agenda Report- August 26, 2025 Page 2 of 3
of Supervisors directed County staff not to include Transit JPA funding in the FY 25/26 Budget or provide startup funding.

On April 22, 2025, Councilmember Bass requested that a discussion item regarding the Transit JPA funding be placed on a future Council agenda and Mayor Wallace seconded the request.

Issue and Discussion: At their February 2025 meeting, the Transit JPA Board adopted Resolution 2025-004 (Attachment 05) which outlined Transit JPA Service Goals and Priorities and provided direction to the Executive Director to begin discussions with partner agencies regarding the content of a Request for Proposals (RFP) from private transit operators to operate fixed route and micro transit services in the south shore area. However, without startup funding, the Transit JPA has not met or been active since February 2025, an RFP for private transit operators has not been developed, and the City has not initiated recruitment for necessary Transit JPA staffing.

An operating budget beyond September 2025 has not been adopted by the Transit JPA Board, however administrative costs, which include staffing, legal counsel, insurance and bonding, are estimated at approximately $385,000 for fiscal year 2025/2026. Although the cost associated with contracting a private fixed route and micro transit operator as envisioned by the Transit JPA Board are unknown until proposals are solicited, it is anticipated to be in the range of $7-8 million. This is based on estimates provided by South Shore Transportation Management Association (SSTMA) to expand micro transit citywide ($3,348,874, SSTMA draft short range transit plan Feb 12, 2024) and estimated operating costs to operate Route 50 included in the Connections 2050 Regional Transportation Plan ($4,474,000, Connections 2050, Appendix H).

This is a very high-level estimate, however the amount is consistent with the 2023 Transit Analysis that Via prepared for potential City run transit that includes more frequent fixed Route 50 and 8-10 micro transit vehicles utilized to run the service citywide. The Via study estimated Route 50 costs at $4.95-5.84 million but with a higher level of service (20 minute headways and operations until midnight) than the Transit JPA included in the priorities resolution. The $7- 8 million estimate does not include necessary capital investments and assumes that micro transit will also serve as paratransit service.

Total Transportation Development Act (TDA) funding eligible to use for transit operations (Local Transportation Fund and State Transit Assistance) allocated to TTD in 2024 is $1,884,807 (LTF - $1,224,344, STA - $660,463). Public transit agencies in California are typically funded through TDA and Federal Transportation Agency (FTA) formula grants. For the Transit JPA to become eligible for the state and federal formula funding, the agency must demonstrate its legal, technical, regulatory and financial capacities to be a subrecipient.

Currently, TRPA apportions TDA and FTA funds between TTD and Placer County according to a formula that weights each operator’s population served and ridership. Through the Lake Tahoe Transit Working Group, TRPA is initiating analysis of potential funding and implementation strategies that will include a model for use by TRPA and partners in administering regional transit funding, which could include additional future transit operators.

This study, expected to be completed in one year, could inform the Transit JPA and partner agencies on how to maximize efficient use of funds available.

If the Transit JPA were to proceed with an RFP and award of a contract for private transit operations, administrative funding for FY 25/26 would be required as well as additional local 23 Council Agenda Report- August 26, 2025 Page 3 of 3
funding necessary to achieve eligibility for state and federal funding and to initiate transit operations until federal and state funding reimbursement is available. Eligibility for federal funds requires a new agency to demonstrate the ability to match and manage those funds, to cover cost overruns, to cover operating deficits through long-term stable and reliable sources of revenue, and to maintain and operate federally funded facilities and equipment. The source of local share must be identified, and assurances must be provided that adequate local funds will be available at the time federal funds are drawn down. Also to take into consideration is the current uncertainty around the availability of federal transit funds in the future and federal requirements that would be tied to them.

A transition to a Transit JPA contracted private operator will also require coordination with TTD and SSTMA to transition operations and capital assets as well as TTD granting of operating authority and federal subrecipient eligibility to the Transit JPA.

Attachment 06 is included to provide an update to the City Council on transit provided by other operators on the South Shore. Transit improvements are occurring and discussions around the effectiveness and efficiency of the transit system and operators are ongoing.

Financial Implications: If the Transit JPA were to move forward with an RFP and award of a contract for private transit operations, approximately $385,000 would be need for Fiscal Year 25/26 administrative support (subject to budget approval of the Transit JPA Board) as well as additional local funding necessary to achieve eligibility for state and federal funding and to initiate transit operations until federal and state funding reimbursement is available.

Establishing eligibility and beginning transit operations could require several years of local funding before state and federal funds are available.

Environmental Considerations: Receiving a presentation and providing direction to staff regarding the South Tahoe Transit JPA is not a “project” subject to review under the California Environmental Quality Act (CEQA) under CEQA Guidelines section 15378(b)(2) (continuing administrative or maintenance activities, such as purchases for supplies).

Policy Implications: The City Strategic Plan states as a goal to “continue to support Transit JPAincrease funding for Lake Link micro transit.” The Funding Agreement between the City and SSTMA for micro transit operations will be presented to City Council for consideration of renewal in September 2025.

Additional Strategic Plan goals under the “Improve Transportation” priority include improving scooter safety, completing the US 50 Corridor Planning Study, completing the traffic calming toolbox, increasing annual road repair program, prioritizing complete streets and evaluating citywide parking management strategies. 24 JOINT EXERCISE OF POWERS AGREEMENT

FOR THE

SOUTH TAHOE TRANSIT JOINT POWERS AUTHORITY
THIS JOINT EXERCISE OF POWERS AGREEMENT (the "Agreement") is made effective as of the October 15, 2024 ("Effective Date"), by and among the CITY OF SOUTH LAKE TAHOE, a general law city duly organized and existing under the laws of the State of California (the "City"), and the COUNTY OF EL DORADO, a political subdivision duly organized and existing under the laws of the State of California (the "County"). These public agencies are sometimes referred to herein individually and collectively as "Member" or "Members."

RECITALS
A. WHEREAS, the Joint Exercise of Powers Act (California Government Code Section 6500 et seq., the "Law") authorizes the Members to enter into an agreement for the joint exercise of power common to them and, by that agreement, create an entity that is separate from each of the Members; and
B. WHEREAS, pursuant to Section 9 of Article XI of the California Constitution and Government Code Sections 26002 and 39732 the City and the County have the common powers to establish, plan for, manager, own, finance, acquire, construct, maintain, operate, or provide public transit facilities and services; and C. WHEREAS, the City and the County have determined that the public interest will be served by the joint exercise of these powers through this Agreement and the creation of a joint powers authority with the power to establish, plan for, manage, own, finance, acquire, operate, or provide public transit facilities and services.

NOW THEREFORE, the parties hereto agree as follows:

AGREEMENT
· 1. Authority and Purpose. This Agreement is made pursuant to the Law relative to the joint exercise of powers common to the Members. The purpose of this Agreement is to provide for the planning, programming, financing, acquisition, ownership, and operation of public transit services and facilities to serve the Lake Tahoe south shore area.

2. Creation of Authority and Jurisdiction. The Members hereby create the South Tahoe Transit Joint Powers Authority ("Authority"), a public entity separate from each of the Members.

The jurisdiction of the Authority shall be the territory within and served by the Members to include all of El Dorado County and including the City of South Lake Tahoe. The intent of the Authority is to benefit the Lake Tahoe south shore area, which may include transit service within and outside the territory of the City and/or County as permissible by California law.

C-262-2024 25
C-262-2024 26
C-262-2024 27
C-262-2024 28
C-262-2024 29
C-262-2024 30
C-262-2024 31
C-262-2024 32
C-262-2024 33
C-262-2024 34
Resolution 2025-001
Adopted by the South Tahoe Transit Joint Powers Authority Board of Directors
January 30, 2025
Approving the January 1, 2025, through
September 30, 2025, South Tahoe Transit
JPA Startup Budget

BACKGROUND
A. The South Tahoe Transit Joint Powers Authority (JPA) was established on October 15, 2024, by the City of South Lake Tahoe and El Dorado County, pursuant to Section 9 of Article XI of the California Constitution and Government Code Sections 26002 and 39732., and a Joint Exercise of Powers Agreement.

B. The Joint Exercise of Powers Agreement specifies that the City of South Lake Tahoe is the Managing Agency and City staff shall serve as staff to the JPA.

C. The Joint Exercise of Powers Agreement specifies that within one hundred twenty (120) days of notice of the JPA action setting the startup contribution amounts the City and County shall contribute to the JPA startup funds in the amounts determined by the Board.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the South Tahoe Transit JPA:

1. Does hereby adopt the Startup Budget for January 1, 2025, through September 30, 2025 (Exhibit A).

2. Approves the following contribution amounts which reflects two thirds contribution by the City of South Lake Tahoe and one third contribution by the County of El Dorado to fund the JPA:

Amount
City of South Lake Tahoe $108,992
El Dorado County $54,496
Total $163,488
Directs the Executive Director to submit requests to the City of South Lake Tahoe and the County of El Dorado to submit funding to the JPA administered 35 by the City as the Managing Agency consistent with the amounts set forth herein.

Adopted by the South Tahoe Transit JPA on January 30, 2025, by the following vote:

Yes: Laine, Bass Roberts
_Brooke Laine 02/03/2025
B
B
ro
ro
ok
o
e
k
L
e
ain
L
e
a
(
i
F
n
e
e
b ,3,
C
20 h
2 a
5 i
1 r
2:21 PST) Date:

Attest:
_Su san Blankenship (Feb 3, 2025 11:26 PST)
Susan Blankenship, Secretary
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Tahoe Transit JPA.
36 EXHIBIT A
STARTUP BUDGET South Tahoe Transit JPA

STARTUP EXPENSES

PERSONNEL AMOUNT
Assistant City Manager, 6mo, 10% $16,503
Transit Manager, 3mo, 100% $56,813
Treasurer/Finance Director, 9mo, 5% $10,623
Secretary, 9mo, 5% $6,867
Accountant, 3mo, 50% $17,682
Total $108,488

OTHER AMOUNT
Legal Counsel $30,000
Financially Responsible Officer Bond $5,000
Indemnification Insurance $20,000
$0
Total $55,000
Total Startup Expenses $163,488
37 TRANSI~1
Final Audit Report 2025-02-03
"TRANSI~1" History
Document created by Susan Blankenship ([email protected]) 2025-02-03 - 7:20:03 PM GMT
Document emailed to [email protected] for signature
2025-02-03 - 7:20:07 PM GMT
Document emailed to Susan Blankenship ([email protected]) for signature 2025-02-03 - 7:20:07 PM GMT
Email viewed by [email protected]
2025-02-03 - 7:25:55 PM GMT
Document e-signed by Susan Blankenship ([email protected]) Signature Date: 2025-02-03 - 7:26:49 PM GMT - Time Source: server Signer [email protected] entered name at signing as Brooke Laine 2025-02-03 - 8:21:55 PM GMT
Document e-signed by Brooke Laine ([email protected])
Signature Date: 2025-02-03 - 8:21:57 PM GMT - Time Source: server Agreement completed.
2025-02-03 - 8:21:57 PM GMT
Created: 2025-02-03
By:

Status:

Transaction ID:

Susan Blankenship ([email protected])
Signed
CBJCHBCAABAAe2E23VSbTcYQq_-fip-OSm-Srvf9HlqN
38 Resolution 2025-020 March 25, 2025 Page 1 of 2
Resolution 2025-020
Adopted by the City of South Lake Tahoe City Council
March 25, 2025
Authorizing $ 108,992 Budget Appropriations from General Fund Undesignated Excess Reserves for the South Tahoe Transit JPA Startup Budget and Amending the FY 2024/2025 Allocated
Permanent Position Listing to add Transportation Manager and Accountant positions

BACKGROUND
A. The South Tahoe Transit Joint Powers Authority was established on October 15, 2024 by the City of South Lake Tahoe and El Dorado County, pursuant to Section 9 of Article XI of the California Constitution and Government Code Sections 26002 and 39732., and a Joint Exercise of Powers Agreement.

B. Section 6.f(5) of the Joint Exercise of Powers Agreement states that “within one hundred twenty ( 120) days of notice of Authority action setting the start-up contribution amount the City and County shall contribute to the Authority start-up funds in the amounts determined by the Board.” C. Section 3(1) states that, “unless otherwise approved unanimously by the Members, City staff shall serve as staff to the Authority and perform administrative functions for the Authority” and “The board may enter into agreements with the City for payment to, or reimbursement to, the City for the performance of administrative functions for the Authority.”

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

1. Finds that the above recitals are true, correct and a substantive part of this resolution.

2. Authorizes the appropriation of funds for the City’s portion of start-up contributions to South Tahoe Transit JPA into the City’s fiscal year 2024/2025 budget, upon approval by the County Board of Supervisors to provide the County portion of the startup funding, as follows:

From General Fund Undesignated Excess Reserves
100-01956- 50068: $ 108,992
Transfer into Transit JPA XXX-XXXXX- 36300: $ 108,992

3. Authorizes the amendment to the FY 24/25 List of Allocated Permanent Positions ( attached hereto as Exh.1).
39 Resolution 2025-020 March 25, 2025 Page 2 of 2

4. Approves the corresponding Transportation Manager salary table (attached hereto as Exh. 2).

5. Authorizes the expenditure appropriations for the Transportation Manager and Accountant positions into the City’s fiscal year 2024/ 2025 budget to be partially reimbursed by the JPA based on a reimbursement agreement that being developed, as follows:
a. Transportation Manager 100-01310- 41* $ 56,813 ( total for all payroll line items)
b. Accountant 100-01511- 41* $ 35,365 ( total for all payroll line items)
Budget for the reimbursement revenue will be established with the reimbursement agreement approval.

Adopted by the City of South Lake Tahoe City Council on March 25, 2025 by the following vote:

Yes: Wallace, Bass, Robbins, Jinkens, Roberts
Date:

Tamara Wallace, 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.

Susan Blankenship ( Mar 26, 2025 14: 55 PDT)
Tamara Wallace ( Mar 27, 2025 01: 11 PDT)
Mar 27, 2025
40 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/ Positions 23/24 Adopted thru May'24 24/25 Adopted thru Mar'25 24/25 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 1.17 1.17 1.00 1.00
Department Total 2.17 2.17 2.00 2.00 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 1.00 1.00 1.00 1.00
Communications and Project Specialist 1.00 1.00 1.00 1.00 Data and Innovation Program Manager 0.00 0.00 1.00 1.00 Sustainability Coordinator 1.00 1.00 1.00 1.00
Transportation Manager 0.00 0.00 0.00 0.25

4.00 4.00 5.00 5.00
Human Resources
Human Resources Manager 1.00 1.00 1.00 1.00
Principal &/ or H.R. Analyst 2.00 2.00 2.00 2.00
Total 3.00 3.00 3.00 3.00 0.00
Department Total 7.00 7.00 8.00 8.00 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
Accountant ( Transit JPA) 0.00 0.00 0.00 0.25
Principal Management Analyst - Purchasing and Grants 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.25 0.00
Revenue
Accounting Technician I, II 2.00 2.00 2.00 2.00
Supervising Accounting Technician 1.00 1.00 0.00 0.00
Assistant Management Analyst 0.00 0.00 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 0.00 0.00
Information Systems Manager 0.00 0.00 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 12.25 0.00
1 of 3
41 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/ Positions 23/24 Adopted thru May'24 24/25 Adopted thru Mar'25 24/25 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 1.00 1.00 1.00 1.00
Development Services Technician 0.00 0.00 0.00 0.00 1.00 Total 4.00 4.00 4.00 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 1.00 1.00 1.00 1.00
Program Coordinator 1.00 1.00 1.00 1.00

4.00 4.00 4.00 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 Total 7.00 7.00 7.00 7.00 0.00
Department Total 17.00 17. 00 17.00 17. 00 1.00

PUBLIC WORKS DEPARTMENT
Director of Public Works 1.00 1.00 1.00 1.00
Capital Program and Facilities Program Manager 1.00 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
Complete Streets Program Manager 1.00 1.00 1.00 0.50
GIS Analyst 1.00 1.00 0.00 0.00
Resident Engineer / Resident Inspector 1.00 1.00 0.00 0.00 Engineering Manager 0.33 0.67 0.00 0.00
Associate Civil Engineer, Assistant Engineer 2.50 0.00 0.00 0.00 Associate Civil Engineer, Associate Architect 0.00 2.50 4.00 4.00 Associate Planner, Assistant Planner ( Transportation) 0.00 0.00 0.00 0.50 Engineering Technician I, II 1.00 1.00 1.00 1.50
Total 6.83 7.17 6.00 6.50 1.00
Maintenance Operations / Snow Removal
Maintenance Manager 2.00 2.20 2.17 2.17
Lead Maintenance Technician 2.00 2.50 3.00 3.00
Maintenance Technician I, II, III, IV, V 16.00 15.50 15.00 15.00 Total 20.00 20.20 20.17 20.17 0.00
Fleet Maintenance
Maintenance Manager - Fleet 1.00 1.00 1.00 1.00
Equipment Mechanic I, II, III 6.00 6.00 6.00 6.00
Fleet Control Specialist 1.00 1.00 1.00 1.00
Total 8.00 8.00 8.00 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 1.00 1.00 1.00 1.00
Maintenance Technician I, II, III, IV, V 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.00 0.00
Department Total 41.83 42.37 41.17 41.67 1.00
2 of 3
42 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/ Positions 23/24 Adopted thru May'24 24/25 Adopted thru Mar'25 24/25 Budget

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
Maintenance Manager - Recreation 0.00 0.33 1.00 1.00
Recreation Supervisor - Acquatics 0.00 0.00 0.00 0.42
Events Coordinator 1.00 1.00 1.00 0.50
Marketing and Events Coordinator 0.00 0.00 0.00 0.50
Recreation Program Coordinator 0.00 0.42 1.00 1.00
Head Pool Lifeguard 1.00 1.00 1.00 1.42
Total 4.00 4.75 6.00 6.84
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 14.00 14.75 16.00 16.84 0.00

FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief ( Grant Funded) 0.00 0.50 1.00 1.00 Fire Marshall 1.00 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 9.00 9.00 9.00 10.00
Firefighter, Paramedic 9.00 9.00 9.00 8.00
Firefighter, Paramedic ( Meas. 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 41.00 41.50 42.00 42.00 0.00

POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00
Police Lieutenant 3.00 3.00 3.00 3.00
Police Sergeant 6.00 6.00 6.00 6.00
Police Officer 31.00 31.00 31.00 31.10 1.00
Police Officer ( cannabis) 1.00 1.00 1.00 1.00
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 1.00 1.00 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 Sr Community Svcs Officer, Community Svcs Officer 4.00 4.00 4.00 4.00 Parking Ambassador 4.00 4.00 4.00 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 69.00 69.00 69.00 69.10 1.00
Total City Employees 214.00 215.79 217.17 218.86 3.00
3 of 3
43 XXXX TRANSPORTATION MANAGER
Index Key Value Hourly Monthly
1401/ XXXX/ 01 63.55409 11,016
1401/ XXXX/ 02 66.73171 11,567
1401/ XXXX/ 03 70.06843 12,145
1401/ XXXX/ 04 73.57173 12,752
1401/ XXXX/ 05 77.25034 13,390
City of South Lake Tahoe
Salary Table Updates
Effective 3/ 25/ 2025
Approved by City Council 3/ 25/ 2025
1 of 1
44 Res 2025-020 STTJPA Startup Budget
Final Audit Report 2025- 03-27
Created: 2025- 03-26
By: Michelle Davis ( medavis@cityofslt. us)
Status: Signed
Transaction ID: CBJCHBCAABAAQ0e838zHQleQSzvU4UygXTFuRH- Gzsiq Res 2025-020 STTJPA Startup Budget" History
Document created by Michelle Davis ([email protected]) 2025- 03- 26 - 9:30:30 PM GMT
Document emailed to Susan Blankenship ([email protected]) for signature 2025- 03- 26 - 9:30:34 PM GMT
Email viewed by Susan Blankenship ( sblankenship@cityofslt. us) 2025- 03- 26 - 9:53:28 PM GMT
Document e-signed by Susan Blankenship ([email protected]) Signature Date: 2025- 03-26 - 9:55:03 PM GMT - Time Source: server Document emailed to [email protected] for signature 2025- 03- 26 - 9:55:04 PM GMT
Email viewed by [email protected]
2025- 03- 27 - 8:10:30 AM GMT
Signer [email protected] entered name at signing as Tamara Wallace 2025- 03- 27 - 8:11:04 AM GMT
Document e-signed by Tamara Wallace ([email protected]) Signature Date: 2025- 03-27 - 8:11:06 AM GMT - Time Source: server Agreement completed.
2025- 03- 27 - 8:11:06 AM GMT
45 South Shore Transit Updates
Tahoe Transportation District (TTD)
• Route 50 frequency was increased to provide 30 min headways during all operating hours in September 2024.
• In December 2024, TTD launched a pilot program of extended Route 50 services from the Y to Kingsbury Transit Centers during some Tahoe Blue Event Center events, including Knight Monsters hockey games and concerts. TTD is currently working with the Tahoe Douglas Visitors Authority and other funding partners to provide extended hours on Route 50 until 12:30am Thursday through Saturday year-round beginning in October 2025.
• For the overall transit system, TTD has reduced Total Cost per revenue hour from $275 in fiscal year 2024 to $208 in fiscal year 2025.
• Overall fixed route system month to month ridership increases of 5-67% from fiscal year 2024 to fiscal year 2025 (increase varies by month). • Increased use of social media to announce service availability and system/agency updates.
• Participation in the Lake Tahoe Transit Working Group to work towards smoother integrated partnerships in transit.

Sout Shore Transportation Management Association (SSTMA) • Lake Link service area expansion to include Tahoe Sierra and Highland Woods neighborhoods in January 2024.
• Expansion of Lake Link weekend hours to 11:00pm in January 2024. • Created a Multijurisdictional Transit Service Modal that links planning, funding and service options to ridership, return on investment and performance measurement. The modal was presented to the Transit JPA in January 2025 and has been presented to TRPA staff as a potential tool for decision making and resource planning.
• Facilitated establishment of a program to provide subsidized employee van pool services utilizing funding from the State of Nevada. The program is currently subsidizing 19 vanpools.
• 3-year funding agreement between Douglas County and TTD for micro transit service approved by Douglas County Board on July 17, 2025. Agreement includes annual service area expansions to include Round Hill and Zephyr Cove area in 2025, Kingsbury to Benjamin and Tramway area in 2026, and Skyland and Cave Rock areas in 2027. Scheduled for TTD Board consideration on 46 August 11, 2025. TTD agreement with SSTMA to provide micro transit service scheduled for SSTMA Board on August 15, 2025.
• Participation in the Lake Tahoe Transit Working Group to collaborate on integrated partnerships in transit.

Emerald Bay Shuttle Pilot
• Parking restrictions and shuttle service pilot program funded by the League to Save Lake Tahoe and Tahoe Fund running July 15- October 15, 2025 between Emerald Bay and Camp Richardson with additional shuttle to the Y Transit Center on weekends.

Lake Tahoe Transit Working Group (TWG)
An informal collaborative body of technical transit experts dedicated to addressing local and regional transit issues within the Lake Tahoe Basin. The group aims to foster communication, coordination, and actionable solutions that enhance the quality, reliability, and accessibility of public transit services in the region. The TWG members will collaborate to develop unified messaging and recommendations around transit and report to their respective staff and elected officials as appropriate. Tahoe Regional Planning Agency (TRPA) is providing staff support and leading this group.

TWG prepared a Request For Proposals (RFP) from consultants to conduct a comprehensive operational analysis of transit services in the Lake Tahoe Region. The goal of this analysis is to evaluate the efficiency, effectiveness, and sustainability of current transit operations, identifying opportunities for optimization and improvement.

The analysis will include an assessment of ridership patterns, service coverage, scheduling, operational costs, and customer satisfaction. TRPA released the RFP on June 26, 2025 and proposals were due by July 24, 2025.
47 Resolution 2025-004 February 28, 2025 Page 1 of 6
Resolution 2025-004
Adopted by the South Tahoe Transit Joint Powers Authority Board of Directors
February 28, 2025
Adopting South Tahoe Transit JPA Transit Service Goals and Priorities and providing direction to the Executive Director to begin discussions with partner agencies regarding the content of a Request for Proposals (RFP) from private transit operators.

BACKGROUND

1. The South Tahoe Transit Joint Powers Authority (JPA) was established on October 15, 2024 by the City of South Lake Tahoe and El Dorado County, pursuant to Section 9 of Article XI of the California Constitution and Government Code Sections 26002 and 39732., and a Joint Exercise of Powers Agreement.

2. The purpose the JPA is to provide for the planning, programming, financing, acquisition, ownership, and operation of public transit services and facilities to serve the Lake Tahoe south shore area with an intent to benefit the Lake Tahoe south shore area, which may include transit service within and outside the territory of the City and/or County as permissible by California law.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the South Tahoe Transit Joint Powers Authority Board of Directors:

1. Approves the South Tahoe Transit JPA Transit Service Goals and Priorities (Exhibit A).

2. Directs the Executive Director to begin discussions with partner agencies regarding the content of a Request for Proposals from private transit operators in support of the identified goals.

Passed and adopted by the South Tahoe Transit Joint Powers Authority Board of Directors on February 28, 2025 by the following vote:

Yes: Laine, Bass, Roberts
Brooke Laine Brooke Laine (Mar 4, 2025 12:36 PST)
Brooke Laine, Chair Date:

Attest:

Susan Blankenship (Mar 4, 2025 08:54 PST) 04/03/25
Susan Blankenship, Secretary
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Tahoe Transit JPA.
04/03/25
48 Resolution 2025
-004 February 28, 2025 Page2 of6
49 Resolution 2025-004 February 28, 2025 Page 3 of 6
Exhibit A
Goals
South Tahoe Transit JPA Transit Service
Goals and Priorities
• To increase the frequency and hours of operation for fixed route 50. • To expand microtransit throughout the City of South Lake Tahoe and to Meyers, North Upper Truckee, and Pioneer Trail areas of the unincorporated areas of El Dorado County. • To integrate microtransit designated zone services with fixed route 50 to provide an expanded service area, more reliable service, rider options, and increase efficiency of the transit system. • To determine whether transit services can be more cost efficiently run through private operator contracts. • To support the TRPA in regional planning to enhance the connectivity, accessibility and safety of the regional transportation system while supporting the economic vitality of the Tahoe Region. • To supportthe Tahoe Transportation District or other agenciesin coordinating regional transit connectivity and supporting capital infrastructure.
• To support partner agenciesin providing improved transitservicesforresidents and visitors.

Priority #1: Route 50
Route Description: The route operates from the Y
Transit Center (or D Street pending an assessment
of operational feasibility) to the Kingsbury Transit
Center.

Length: 6.6 miles
Headway: 30 minutes
Service Span: 6am – 11pm
Operational Changes
• Streamline route to remove portions of the
route that currently deviates from Hwy 50
(Barton Hospital and Lake Tahoe Community
College)
• Extend route to the Kingsbury Transit Center
• Extend route to D Street, if feasible
50 Resolution 2025-004 February 28, 2025 Page 4 of 6
Priority #2: Microtransit Zones 1, 2, 3, 4, and 5
Route Description: Paratransit
comingled with microtransit and
service within each zone, feeding
to fixed route 50 for cross zone
Paratransit riders would receive
rides within the service area.

Zone 1 covers Round Hill and
Kingsbury in Douglas County
Zone 2 covers the Bijou/Ski Run
neighborhoods and the Stateline
Zone 3 covers the Al Tahoe
neighborhood, 56-Acres area, and
Zone 4 covers the Sierra Tract and
Wood neighborhoods
Zone 5 covers the Tahoe Keys,
and Tahoe Valley neighborhoods
service is
provides
passengers
rides.
door to door
Lower
core
LTCC
Highland
Tahoe Island,
Wait-times: 15-minute average wait
Service Span:
7am-9pm Sunday-Thursday
7am – 11pm Friday – Saturday
Operational Changes
• Extend Friday and Saturday hours to 11pm
• Extend service area citywide
• Split service area into zones with vehicles providing rides within each zone only • Replaces fixed Route 55
51 Resolution 2025-004 February 28, 2025 Page 5 of 6
Priority #3: Meyers Microtransit (Zone 6)
Route Description: Service Zone 6 covers
North Upper Truckee, and some areas of
Trail. Paratransit service is comingled.

Wait-times: 30-minute average wait
Service Span: 7am – 9pm
Operational Changes
Extend service area to Meyers, North
Truckee, and some areas of Pioneer Trail
Partnership Support
Route 22 & 19x
Meyers,
Pioneer
Upper
Route Description: Route 22 provides alternating service from the Stateline Transit Center to the top of Kingsbury Grade and then continues down Hwy 207 into Minden and Gardnerville. Route 19x is interlined with Route 22 and provides service between Carson City and Minden/Gardnerville via Hwy 395.

Length: Route 22 to top of Kingsbury (5.5 miles), Route 22/19x interlined (42 miles)
Route 28 – East Shore Express
52 Resolution 2025-004 February 28, 2025 Page 6 of 6
Route Description: The East Shore Express providesseasonal service between Incline Village and Sand Harbor State Park.

Length: 5.4 miles
Headway: 20-30 minutes
Service Span: 10am – 6pm (peak summer 70 days per year) Route 30 – Emerald Bay
Route Description: Seasonal service operates
between the Y Transit Center and Vikingsholm at
Emerald Bay.

Length: 9.7 miles
Headway: 20 minutes
Service Span: 10am – 6pm (peak summer 70 days per
year)
21x Carson City Express
Route Description: Regional express route provides service between Stateline Transit Center and Carson City.

Length: 22.8 miles
Headway: 60 minutes
Service Span: 6am – 7pm
53 Created:

By:

Status:
2025-03-04
Susan Blankenship ([email protected])
Signed
Transaction ID: CBJCHBCAABAAvFn6IG9N7cZvQQvRj1Q3Y0rLWM9paejO Resolution 004-2025 Transit JPA Goal &
Priorities
Final Audit Report 2025-03-04
"Resolution 004-2025 Transit JPA Goal & Priorities" History Document created by Susan Blankenship ([email protected]) 2025-03-04 - 4:53:53 PM GMT
Document emailed to Brooke Laine ([email protected]) for signature 2025-03-04 - 4:53:58 PM GMT
Document emailed to Susan Blankenship ([email protected]) for signature 2025-03-04 - 4:53:58 PM GMT
Email viewed by Susan Blankenship ([email protected]) 2025-03-04 - 4:54:16 PM GMT
Document e-signed by Susan Blankenship ([email protected]) Signature Date: 2025-03-04 - 4:54:38 PM GMT - Time Source: server Email viewed by Brooke Laine ([email protected])
2025-03-04 - 8:35:36 PM GMT
Document e-signed by Brooke Laine ([email protected]) Signature Date: 2025-03-04 - 8:36:33 PM GMT - Time Source: server Agreement completed.
2025-03-04 - 8:36:33 PM GMT
54 City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: August 26, 2025
Agenda Item #:3
Agenda Item: Fiscal Year 2025-2026 Recommended Budget
Executive Summary: The Fiscal Year 2025-2026 (FY 2026) Recommended Budget will be presented and discussed at the City Council Budget Workshop on August 26, 2025. The total City budget across all funds is approximately $246.7 million, including the primary General Fund budget of approximately $67.3 million and Measure S Sales Tax general fund budget of $7.9 million. The total decrease in the primary General Fund proposed expenditure appropriations is $2.6 million compared to the FY 2025 amended budget due to one-time contributions to capital projects in FY 2025 using the surplus from the previous year. The FY 2026 budget continues to include targeted funding to address City Council's top priorities.

FY 2026 General Fund revenues and other financing sources are approximately $5.0 million higher than the current FY 2025 total budget. The FY 2026 Recommended Budget is balanced without usage of the City's General Fund Undesignated Excess Reserves (conservatively projected at $1.5 million at September 30, 2025) that are retained for future emergencies, strategic capital investments and in anticipation of future on-time needs.

Requested Action / Suggested Motions: Receive presentation and either: (1)(a) Pass a Resolution Approving FY 2025-2026 Municipal Operating and Capital Improvement Program Budget; and (b) Pass a Resolution Approving FY 2025-2026 List of Allocated Permanent Positions, including new, eliminated, and reclassified positions; or (2) Pass a Motion providing direction to staff on any desired changes to the FY 2025-2026 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 9, 2025.

Responsible Staff Member: Olga Tikhomirova, Director of Finance and Joseph Irvin, City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Heather Stroud, City Attorney Attachments:
01-Staff Report 2025-2026 Budget Workshop.docx
02-Resolution Budget 2025-2026.docx
03-Resolution Allocated Position Listing 2025-2026 Budget.docx 04-Allocated Permanent Positions 25-26 Budget (Exh. 1 to Reso).pdf 05-Salary Table for Reso Alloc Perm Positions 25-26 Budget (Exh. 2 to Reso).pdf 06-Budget Details by Department 25-26 Budget.pdf
07-CIP 25-26 Budget.pdf
08-Draft_Departmental_Summaries_FY26.pdf
09_FY 2026 Budget PP Presentation.pdf
55 Council Agenda Report- August 26, 2025 Page 1 of 12
City of South Lake Tahoe
Report to City Council
Meeting Date: August 26, 2025
Title: Fiscal Year 2025-2026 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 2025-2026 (FY 2026) will be presented and discussed at the City Council Budget Workshop scheduled for August 26, 2025. If revisions are requested, the budget will be brought back to the City Council for adoption on September 9, 2025.

The goal of the workshop is to provide an overview of City finances in the context of the proposed budget and to facilitate a discussion with the City Council and the public regarding City revenues and proposed expenditures.

The FY 2026 Municipal Budget is balanced, meaning revenues (including appropriated fund balances in certain funds) equal or exceed expenditures, and all funds maintain positive fund balances. The budget continues the balancing strategy used in FY 2025, reflecting cautious optimism in light of inflation, economic uncertainty, global influences, and labor market challenges that continue to affect both revenue and expenditure growth.

The recommended budget uses ongoing core operating revenues for ongoing core operating expenditures, while strategically prioritizing key initiatives and maintaining staffing levels necessary to provide essential services.

It also addresses the seven strategic priorities identified by the City Council during the 2025 Strategic Planning Retreat held on March 18, 2025, and subsequently affirmed and adopted at the regular Council meeting on May 6, 2025. These 2025-2030 strategic priorities are:
 Ability for Everyone Who Works Here to Live Here
 Efficient Government
 Ensure Public Safety
 Grow and Diversify the Economy
 Improve Transportation
 Protect the Natural Environment
 Recreation and Equitable Access for All
Each priority includes specific goals and action items intended for implementation over the next several years. The recommended budget allocates funding to support continued progress towards these priorities, with details provided in the relevant section later in this report. 56 Council Agenda Report- August 26, 2025 Page 2 of 12
Issue and Discussion:

The City continues to operate in an environment of global economic uncertainty, with inflationary pressures affecting municipalities nationwide. While many communities are facing significant deficits, the City’s conservative approach to budgeting practices and proactive fiscal management in recent years have placed us in a stronger fiscal position compared to many other municipalities. This disciplined approach has supported a resilient local economy, with City revenues showing modest but consistent growth.

This financial stability has enabled staff to prepare a fiscally sound budget that not only addresses operational needs but also makes strategic and significant investments in critical infrastructure and core services. For the first time in several years, the City’s five-year financial plan does not project a budget deficit through FY 2029. This achievement is a direct result of diligent fiscal management and strong revenue performance.

The FY 2026 proposed budget is balanced and provides for several key initiatives. It continues to fund the expanded snow removal program and in-house street potholes repairs while increasing funding to double temporary staffing for these critical operations. We are making significant investments in our road network, allocating $2.5 million for road rehabilitation and an additional $1.0 million for cape seal, directly addressing the critical state of City roads using local revenue sources. These efforts will be supplemented with State funds and planned agreements with Southwest Gas, Liberty Utilities, and STPUD, consistent with the City’s “dig-once policy” to maximize efficiency. This budget also secures funding for essential snow removal equipment, including four John Deere graders and one sander truck for seamless snow removal, as well as several Parks Division requests such as a bobcat toolcat, golf carts, Vermeer chipper, and a greenmaster. Additionally, $500,000 is allocated for deferred maintenance, directly addressing long-standing infrastructure needs.

This budget also makes targeted investments in our growing workforce. To continue providing a greater focus on the City’s housing initiatives, the General Fund is budgeted with an $860,000 transfer for previously approved dedicated positions working on advancing workforce housing goals. To ensure the successful opening and operation of the new Recreation and Aquatics Center, the budget also includes funding for three new full-time positions. In addition, to strengthen city-wide administrative capacity and operational efficiency, two new positions – an IT Technician and an Administrative Assistant, are being added to the Finance Department. These additions reflect the broader growth of the City’s workforce, which has increased by 55 Full-Time Equivalent (FTE) positions over the past decade. This growth represents a strategic rebuilding effort following workforce reductions made during the Great Recession, when the City’s staffing levels were reduced from 229 FTEs in FY 2007-2008 to 170 FTEs in the FY 2012-2013.

The funding for these critical investments comes from a strategic approach to revenue and expenditure management. The General Fund budget is balanced in part by a $700,000 transfer from the Measure P Transient Occupancy Tax (TOT) fund, which is consistent with its purpose of funding recreational facilities. Additionally, a $650,000 contribution to the South Shore Transportation Management Association (SSTMA) was shifted from the General Fund to the Parking Garage fund, a move consistent with the purpose of this enterprise operation and an example of our use of alternative funding streams.

Several critical Public Works projects, presented to City Council on June 3, 2025, as part of the Draft Five-Year Capital Improvement Plan (CIP), received partial funding in the FY 2026 proposed budget.

Additional funding will be allocated in the next six months once available sources are confirmed.  El Dorado Beach Revetment - $300,000 for permitting and design, with $150,000 funded.  Upper Bijou Park Creek Project – $350,000 for the design of additional phases, with $150,000 funded.
 James and Eloise Pipe Replacement - $500,000 for the design and to replenish funding redirected to Pioneer Trail Phase II, with $100,000 funded.

The following projects were not allocated funding in the proposed budget and will require funding in the next six months.
57 Council Agenda Report- August 26, 2025 Page 3 of 12
 Priority 1 projects: Tahoe Valley Greenbelt Project, Luminaries ($450,000); Golf Course Improvements ($100,000); Drainage Pipe Replacement ($600,000).  Priority 2 projects: Police Department Parking and Drainage Upgrade ($100,000); New Parks Shop ($600,000); Sidewalk and trail repairs ($100,000); Miscellaneous Traffic Safety and Calming Project ($100,000); Pioneer Trail Safety Upgrade ($50,000); Ski Run and Pioneer Intersection Upgrade ($150,000); EV Vehicles ($112,284); Geothermal Feasibility Study ($100,000); Drainage Improvements, Micro Areas ($50,000); Drainage Master Plan Update ($300,000).

The two additional projects that were not part of the Draft CIP plan, but will require funding in the next six months due to safety concerns, are Motel 6 bridge repair (estimated at $150,000) and Regan Beach (to be estimated). Funding for these projects, along with the other unfunded CIP projects, will be allocated from potential FY 2025 General Fund surplus, as well as surplus from the Cannabis fund, Measure S Sales Tax general fund, and other sources.

This proposed FY 2026 budget's strategy focuses on proactive investment and organizational resilience.

It ensures that our financial health remains strong, allowing us to fund vital capital expenditures, support our growing staff, and continue to provide high-quality services to our community while remaining adaptable in an evolving environment. This approach limits ongoing spending, maintains additional reserves for budget stabilization, fully funds anticipated liabilities, and sustains proactive investment in future operations.

FY 2026 Proposed Budget Highlights and Current Year-End Projected Fund Balances The total recommended expenditure appropriations for all funds in FY 2026 amount to $246.7 million, including $75.2 million in general fund appropriations. Of this amount, $7.9 million is attributed to appropriations in Measure S Sales Tax general fund. The primary General Fund’s total unassigned fund balance, which refers to the difference between the fund’s assets and liabilities, is conservatively projected at $17.9 million at the end of the current fiscal year. This includes $16.3 million toward the City’s 25% committed reserve requirement for FY 2026, in accordance with the City’s financial policy. This reserve ensures the City can maintain operations, meet debt service obligations, and continue providing public services for at least 90 days in the event of a natural or economic disaster. The residual unassigned and undesignated fund balance (i.e., excess reserves) is conservatively estimated at $1.6 million as of September 30, 2025. This estimate accounts for the remaining projected revenues and expenditures, which are expected to meet budget projections for the current fiscal year, or that may require budget reappropriations into the next fiscal year for purchases and services not fully received or completed in FY 2025.

The assigned and committed (non-spendable) fund balances are projected to total approximately $11.1 million. These include:
 $4.6 million in advances to the former Redevelopment Agency (RDA)  $1.6 million for encumbrances, inventories and prepaid items  $0.5 million for the General Liability Program committed reserve  $1.3 million for land held for resale
 $2.0 million set aside for potential budget deficits in upcoming years (approved by City Council as part of the FY 2024 budget adoption)
 $1.0 million set aside for an affordable housing project that scored high in the Summer 2024 Participatory Budgeting Survey and was approved by City Council as part of the FY 2025 budget adoption.

The affordable housing set-aside is intended to leverage state and federal funding opportunities to help fully fund the $62 million project.

While the five-year financial plan currently projects a balanced budget through FY 2029, there are ongoing concerns about the potential for slower revenue growth and continued increases in personnel costs, particularly related to pension obligations and healthcare expenses. The approved $2.0 million set58 Council Agenda Report- August 26, 2025 Page 4 of 12
aside for potential budget deficits serves as a budget stabilization reserve, providing a financial cushion in the event of slower economic growth and offering a source for funding for both anticipated and unforeseen expenditure increases.

Primary General Fund Revenues and Financing Sources
Projected FY 2026 General Fund revenues and transfers-in are expected to exceed the FY 2025 total budget by approximately $5.0 million and surpass FY 2024 actuals by $4.9 million. The increase is primarily attributed to growth in the City’s three major revenue sources - Property Tax, Transient Occupancy Tax (TOT) (excluding the Project Area), and Sales Tax (including Measure Q). These three revenue sources combined increased by $2.9 million over FY 2024 actuals and $2.2 million over the FY 2025 total budget.

The total budgeted General Fund revenues and other financing sources for FY 2026 are $67.3 million, with the top three sources comprising approximately 54% of this total:
 Property Tax - $12.3 million
 TOT (excluding the Project Area) - $11.8 million
 Sales Tax (including Measure Q) - $11.9 million
The City’s TOT is projected to be $1.0 million higher than the FY 2025 total budget and $1.1 million above FY 2024 actuals. This increase reflects anticipated revenue from Vacation Home Rentals (VHR), which were reinstated effective July 2025, following the court’s decision to overturn Measure T. Redevelopment Project Area TOT is budgeted with a $350,000 increase compared to the FY 2025 total budget and $387,000 above FY 2024 actuals, reflecting the continued appeal of hotels and motels in the area. The Redevelopment Project Area TOT is projected at $7.9 million in the FY 2026 proposed budget.

Other significant General Fund revenue sources include:
 Vehicle License Fees - $3.1 million
 Police Revenues - $2.7 million, including Parking/Code Citation Fines ($1.1 million) and 9-1-1 Fees ($0.8 million)
 Franchise Fees - $2.4 million
 Business License and Professions Tax Revenue - $2.3 million  Interest Revenue - $2.0 million
 Building and Planning Fees - $1.7 million
 Parks and Recreation Fees - $1.7 million
Parks and Recreation Fees are projected to increase by approximately $539,000 compared to the FY 2025 total budget, reflecting the anticipated revenue from the new Recreation Center, scheduled to open in April 2026.

The FY 2026 General Fund includes $4.7 million in Transfers-in, with the largest portion, $1.8 million, from Measure S Sales Tax fund, providing support for:
 Seven firefighter positions (previously largely funded by the SAFER grant) - $1.2 million  Police Lieutenant position (established in FY 2023) - $326,000  50% of Fire Battalion Chief (Fire Prevention) - $199,000  Sidewalk Snow Removal Contract - $132,000
The remaining Transfers-in include:
 $336,000 from the VHR program
 $454,000 from the Defensible Space program (multi-year grants for staff time and equipment reimbursements)
 $516,000 from the Long-Term Building Permits Fund (for plan check and inspection contract services)
 $516,000 from the Police and Fire Safety Sales Tax Funds (for machinery and equipment purchases)
59 Council Agenda Report- August 26, 2025 Page 5 of 12
 $700,000 from Measure P (to partially offset costs related to the new Recreation Center)  $307,000 from various other funds for staff time reimbursements Primary General Fund Expenditures and Financing Uses
The FY 2026 General Fund budgeted expenditures total $67.3 million, which is $2.6 million lower than the current FY 2025 total budget (see table on the next page). Key variances contributing to this net decrease include reductions in:
 Transfers-Out - $3.5 million
(primarily one-time transfers in FY 2025 to capital projects using prior year excess reserves)  Non-Departmental Expenditures - $0.6 million
(due to shifting SSMTA contributions from the General Fund to the Parking Garage Fund)  Police Department - $0.4 million
(due to lower overtime, retirement payouts, and one-time projects)  General Government - $0.3 million
(primarily due to one-time project and contracts in FY 2025, including the Chateau project assessment, Recreation Business Plan, legal services for Transit JPA formation, and others) These decreases are partially offset by the following increases:
 Parks & Recreation - $1.3 million
(reflecting staffing and operational costs associated with the scheduled opening of the new Recreation and Aquatics Center in April 2026)
 Fire Department - $0.6 million
(partially due to the purchase of self-contained breathing apparatus (SCBA) equipment)  Public Works - $0.2 million
(due to new positions approved in FY 2025 and budgeted for a full year in FY 2026) Citywide payroll cost increases are largely attributed to two factors: the third year of bargaining unit Memoranda of Understanding (MOUs) and other benefit-related costs.

The MOUs changes include:
 The implementation of the third year of the Classification and Compensation Study for certain job classification
 A citywide 1.3% Consumer Price Index (CPI) adjustment, effective in FY 2026.

In addition to the MOU costs, the proposed FY 2026 General Fund budget includes an anticipated preliminary 20% healthcare cost increase. It also funds a portion of the 12 out of 18 monthly special Revenue Type
2023-2024
Actuals
As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25
Property Taxes 11,384,911 18% 11,925,000 19% 12,322,000 18% 397,000 Transient Occupancy Tax - City 10,641,698 17% 10,762,562 17% 11,787,563 18% 1,025,001 Transient Occupancy Tax - Project Area 7,513,043 12% 7,550,000 12% 7,900,000 12% 350,000 Sales Tax 7,101,512 11% 7,264,000 12% 7,737,140 11% 473,140 Measure Q 3,972,886 6% 3,900,000 6% 4,191,000 6% 291,000 Motor Vehicle Licens Fees (MVLF) 2,969,117 5% 2,933,780 5% 3,133,000 5% 199,220 Franchise Taxes (incl. Water franch.) 2,214,663 4% 2,250,000 4% 2,360,000 4% 110,000 Business License Tax 2,266,963 4% 2,215,000 4% 2,278,930 3% 63,930 Transfers-In 3,203,557 5% 3,028,039 5% 4,674,281 7% 1,646,242 Other Revenue 11,136,505 18% 10,450,133 16% 10,920,517 16% 470,384 62,404,855 100% 62,278,514 100% 67,304,431 100% 5,025,917 General Fund Actual and Budgeted Revenue Comparison
60 Council Agenda Report- August 26, 2025 Page 6 of 12
assessment installment payments to the Fire Risk Management Services (FRMS) Joint Powers Authority, the City’s medical benefits program provider, which assigned these assessments to all agencies in the medical pool. The budget also accounts for a $571,000 increase in the Unfunded Accrued Liability (UAL) prepayment amount, which is based on projections from the prior year’s actuarial reports. Newly released actuarial reports from early August indicate a need for an additional $230,000 in General Fund appropriations at mid-year.

The overall $2.6 million decrease in General Fund expenditures reflects departmental efforts to control costs and streamline operations, while continuing to support key service enhancements, including the opening of the new Recreation Center and ongoing investments in public safety.

Allocated Position Listing and Salary Table Changes
The following new permanent full-time positions are included in the proposed FY 2026 budget:

Recreation Supervisor – Programs
Maintenance Technician (2)
Associate Civil Engineer / Senior Civil Engineer (2)
Engineering Project Manager (2)
Fire Deputy Chief
IT Analyst / Senior IT Analyst
Information Systems Technician I, II
Administrative Assistant I, II
These new positions are offset by the elimination of the following existing positions:

Transportation Manager
Accountant (Transit JPA)
Associate Civil Engineer/Associate Architect (4)
Building Inspector
Fire Marshall
Network Systems Administrator
Additionally, the position title Information Systems Technician has been updated to Information Systems Technician I, II, and a separate salary schedule has been created for the Level II classification.

Department
2023-2024
Actuals
As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25
General Government(1) 5,165,654 8% 7,513,827 11% 7,181,273 11% (332,554) Finance(2) 3,020,976 5% 3,456,840 5% 3,492,660 5% 35,820 Non-Departmental 5,458,541 9% 5,495,961 8% 4,939,893 7% (556,068) Police 14,508,707 24% 16,575,473 24% 16,223,618 24% (351,855) Fire 11,044,043 18% 12,569,362 18% 13,158,394 20% 589,032 Public Works 4,997,536 8% 5,792,084 8% 6,041,503 9% 249,419 Development Services 1,963,178 3% 2,052,162 3% 2,055,511 3% 3,349 Parks & Recreation 4,363,114 7% 5,058,114 7% 6,325,943 9% 1,267,829 Transfers-out 11,454,062 18% 11,373,960 16% 7,885,636 12% (3,488,324) Total Expenditures 61,975,811 100% 69,887,783 100% 67,304,431 100% (2,583,352) (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 61 Council Agenda Report- August 26, 2025 Page 7 of 12
Measure S Sales Tax General Fund Revenues and Expenditures Measure S Sales Tax revenue is projected to total $8.4 million in FY 2026. Of this amount, $7.9 million is proposed for allocation to various capital, operational, and public safety needs, as detailed below.

Capital improvement projects, vehicle and equipment replacement, and expanded street repair and snow removal operations:
 Road Rehabilitation - $2.5 million
 Cape Seal (Road Maintenance) - $1.0 million
 In-house Street Repair and Maintenance - $1.0 million  Snow Removal Equipment (Debt Service) - $801,000
 Expanded Snow Removal Operations on Public Streets - $700,000  Sidewalk Snow Removal - $133,000
Public Safety Personnel Funding:
 Seven (7) Firefighters (previously funded by the SAFER grant) - $1.2 million  Fire Battalion Chief (Fire Prevention) - 50% funded, $199,000  Police Lieutenant - $326,000
These proposed allocations are consistent with Measure S funding priorities, supporting critical infrastructure maintenance, snow response efforts, and continued investment in public safety staffing.

Funding for City Council Top Priorities
The City has seen great success implementing both the 2021 and 2023 strategic plans. Many of the action items and projects that were completed or made significant progress were funded by the General Fund and other sources, such as ARPA, Measure S, and various grants. The new 2025-2030 Strategic Plan identifies seven key priorities that will guide our focus for the next five years. The FY 2026 proposed budget has been strategically allocated to support several of these priorities.

Measure S Sales Tax General
Fund
2023-2024
Actuals As % of
Total
2024-2025
Amended
Budget
As % of
Total
2025-2026
Proposed
Budget
As % of
Total
$ Difference
2025-26 to
2024-25

REVENUES
Measure S Sales Tax 7,933,783 99% 7,800,000 99% 8,382,000 99% 582,000 Transfers-in 9,506 0% - 0% - 0% -
Interest 46,023 1% 35,000 1% 46,000 1% 11,000
Revenues Totals 7,989,312 100% 7,835,000 100% 8,428,000 100% 593,000 EXPENDITURES and FINANCING USES
Technical Services 6,413 1% 10,000 1% 10,000 1% -
Transfer out to/for:

Capital Improvement Program (CIP) 4,180,000 46% 4,597,000 49% 3,500,000 43% (1,097,000) Debt Service - Communication System 554,643 6% 554,643 6% - 0% (554,643) Debt Service - Snow Removal Equipment 602,721 7% 602,721 7% 800,790 10% 198,069 General Fund - Safety Personnel and Equip. 1,755,850 19% 1,664,078 18% 1,712,550 22% 48,472 Sidewalk Snow Removal 126,000 1% 161,234 2% 132,635 2% (28,599) Snow Removal Operations - 0% 500,000 5% 700,000 9% 200,000 South Shore Fuels Reduction Program 37,844 1% - 0% - 0% - Storm Water Program 136,054 1% 99,352 1% - 0% (99,352)
Streets repairs (in-house) - 0% 630,000 7% 1,023,798 13% 393,798 Vehicle and Equipment Replacement 1,678,379 18% 350,000 4% - 0% (350,000) Expenditures Totals 9,077,904 100% 9,169,028 100% 7,879,773 100% (1,289,255) 62 Council Agenda Report- August 26, 2025 Page 8 of 12
 Ability for Everyone Who Works Here to Live Here
o Housing Program Enhancement: The budget includes funding for the third year of the Housing Program Coordinator position, as well as for the long-term rental incentive and housing rental assistance program. These efforts are supported by the General Fund and grant funding.
 Efficient Government
o Cybersecurity and IT: The budget provides continued allocations for cybersecurity and the addition of a permanent full-time position within the Information Technology division to ensure the protection of data and the efficiency of City systems.  Grow and Diversify the Economy
o Business Retention Expansion (BRE) and Recruitment: Reorganizational efforts are underway to provide dedicated support for the BRE program. o Complete the Mid-Town Plan Update: The budget provides staffing and funding to complete the plan update.
 Ensure Public Safety
o Hazardous Fuel Reduction and Wildfire Preparedness: the Fire Department is reorganizing and shifting oversight of fire prevention duties to a Fire Battalion Chief position funded 50/50 by the General Fund and Measure S Sales Tax. Several grants for fuel mitigation and defensible space programs will continue to support a grant-funded Fire Division Chief position and the South Shore Fuel Reduction Program’s seasonal crew. o Equipment Replacement: The budget includes funding for the replacement of essential equipment for both Police and Fire departments.
 Improve Transportation
o Enhanced Mobility: The budget allocates $3.5 million for road rehabilitation and cape seal application, $1.0 million for an increased annual road repair and rehabilitation program, and $700,000 for expanded snow removal operations. All these efforts are funded by Measure S.
 Protect the Natural Environment
o Carbon Neutrality: This budget supports the fifth year of the Sustainability Coordinator position, which has led to the commencement of the Energy Upgrades Project and the installation of electric vehicle charging stations.
 Recreation and Equitable Access for All
o Mid-town Revitalization: The budget provides continued funding for the construction and operations of the new Recreation and Aquatics Center, including the addition of three new permanent full-time positions to ensure its successful launch.

Grants Program and Grant Match Set-Aside
Over the years, the City has been both successful and proactive in pursuing and managing grant funding to supplement local public funds. Since approximately 2002, the City has been awarded a total of $238 million in grant funding.

As of FY 2025, the Finance Department manages 42 active grants, totaling $48 million. In this fiscal year, the City submitted applications for eight grants, totaling more than $2.8 million. To date, six grants have been awarded, totaling $2,140,313. One proposal remains under review, requesting $650,000, and one proposal for $2,500 was denied. In total, nine grant projects have been completed and officially closed out.

Current Pending Grant Applications:
 Fire Department – FEMA: Self-Contained Breathing Apparatus o Grant amount requested: $650,000
63 Council Agenda Report- August 26, 2025 Page 9 of 12
o Local Match Required: 10% or $65,000 (to be funded from the Fire Safety Sales Tax - Prop 172)
In October 2021, the City Council adopted Resolution 2021-083, establishing a formal process to reserve Grant Matching Funds at the time of grant application approval. These funds are designated separately from the General Fund Undesignated Excess Reserves. As of the most recent City Council meeting on August 12, 2025, the total balance within the Grant Match Set-Aside committed reserves is $33,148. This amount includes the following grants pending final approval by the grantor and City Council:
 Caltrans Sustainable Transportation Planning Grant Program for Stateline Complete Streets Project ($33,148 grant match)
Five Year Financial Plan, CalPERS Update and Fiscal Outlook The Five-Year Financial Plan is a critical tool prepared by the Finance department semi-annually. It is presented to City Council in March during the mid-year budget review and in August with the budget adoption. The Plan analyzes major known fiscal conditions and projects future scenarios, taking into consideration material updates considered during the budget process. Its goal is 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 2026-2027 through 2030-2031.

Key highlights of this Five-Year Financial Plan update include:
 Revenues:
o Revenues are conservatively forecasted based on current economic trends and estimates, with modest annual increases ranging between 1.25% and 3%. o The plan strategically assumes the use of approximately $2.0m in FY 2027 (increasing by 4% in subsequent years) from the Measure S Sales Tax fund to cover 100% of expenses for seven firefighter positions previously funded by the SAFER grant, 50% of the fire battalion chief position, 100% of the police lieutenant position, and the side-walk snow removal contract.
o New Recreation Center operations are now a permanent component of the General Fund and are supported by a portion of Measure P TOT excess revenue every other year. Parks and Recreation revenues are adjusted to reflect a full year of revenue generation from the new Recreation Center and projected increases in campground occupancy.  Expenditures:
o The majority of personnel and operating expenditures are projected to increase annually, ranging between 2% and 5%.
o Small, one-time machinery and equipment purchases funded by the General Fund are retained, with the understanding that they can be eliminated in future years if revenue is insufficient.
o Major capital expenditures, such as road rehabilitation or vehicle replacement, are not included in the primary General Fund forecast as they continue to utilize Measure S Sales Tax funding.
o Expenditure assumptions are based on the staffing levels funded in the proposed FY 2026 budget moving forward.
o The full-year operational costs of the new Recreation Center are reflected in adjusted Parks and Recreation expenditures.
o Pension cost assumes an annual prepayment of CalPERS Unfunded Accrued Liability (UAL) in July, resulting in City savings ranging from $173K to $306K by reducing interest owed. o General Liability and property insurance costs are projected with a conservatively pessimistic 29% increase in FY 2026 following increases of 30% and 10% in the prior and current years respectively.
64 Council Agenda Report- August 26, 2025 Page 10 of 12 o Projections anticipate a 4% average annual increase in UAL, followed by a decrease in FY 2031. It is important to note that projected liabilities can change in any given year due to economic and demographic shifts, fluctuations in investment returns, and modifications in other modeling assumptions employed by CalPERS.

Subsequent Events
Recent actuarial reports released by CalPERS in August of 2025 indicate continued increases in UAL payments in the forthcoming valuation periods through FY 2030. These valuation reports reflect a fund investment return of 9.3% through June 30, 2024, and assume a 6.8% investment return for Fiscal Year 2024-2025 and beyond.

Shortly prior, on July 18, 2025, CalPERS reported a preliminary net return of 11.6% on its investments for the 12-month period ending June 30, 2025. This investment return exceeded the discount rate of

6.8%, which also serves as an assumed rate of return and a policy marker established by the CalPERS Board. This is the second consecutive year of notable improvement, following two prior fiscal years where investment returns were influenced by a variety of economic and geopolitical challenges and fell below the expected return rate.

Based on these recent actuarial reports, both the City’s Entry Age Accrued Liability, and the Market Value of Assets have increased by $14.4 million and $15.6 million respectively. This has resulted in a net decrease of $1.1 million to the City’s Unfunded Accrued Liability, bringing the total UAL to $100.6 million for all groups and the average funded ratio across all plans to 66.6%. The 2.5% excess earnings in FY 2024 increased the City’s funded levels and helped lower the UAL balances.

These positive results did not have an immediate impact on the City’s UAL payment amounts for FY 2026. The performance results from FY 2024 (9.3% return) and FY 2025 (11.6% preliminary return) are being phased in over the next two decades. This process begins with FY 2027 and FY 2028, with a fiveyear credit ramp-up. The UAL credits from the last two years of positive performance will be fully phased in during FY 2031 and FY 2032 and will continue at that level for an additional 15 years. These estimated decreases have been included in the five-year projections.

The table below presents a summary of the General Fund Five-Year Financial Plan as of August 2025.

At September 30, 2024, the undesignated excess reserves amounted to $9.6 million, which was in addition to the required 25% reserve of $14.8 million for FY 2025. This strong position allowed City Council to appropriate an additional $4.7 million at mid-year, mostly for capital projects and equipment purchases. This was partially offset by a $2.0 million increase in revenue, resulting in a net appropriation of $2.7 million from the excess reserves.
65 Council Agenda Report- August 26, 2025 Page 11 of 12 Other significant appropriations during this fiscal year included: $2.1 million for the Willdan Energy Upgrade Project, $500,000 in additional contributions to SSTMA, $500,000 for projects from the Participatory Budgeting process, a net of $1.3 million for FY 2024 carry-forward expenditure reappropriations, a first-year payment of $197,000 for the Axon Body Worn Cameras replacement, $300,000 contract with Lefrancois for professional engineering and traffic engineering services, and other miscellaneous appropriations, including unencumbering the grant match set-aside.

After these appropriations, the available excess reserve was $2.0 million. Of this amount, $1.5 million was required for the 25% committed reserve increase, leaving a $500,000 available balance in excess reserve. However, the Finance department now projects that the City will realize a net of $1 million in budget savings at the end of the current fiscal year, leaving a total of $1.5 million available for appropriations at the discretion of the City Council.

The preliminary estimates for FY 2027 indicate the General Fund budget will be balanced. This is primarily attributed to conservatively optimistic revenue growth from the City’s three primary revenue sources, anticipated increases in Vacation Home rental (VHR) revenues, and a modest stabilization in operating costs compared to prior years. While the revenue estimates account for a potential reduction in interest earnings, they also build in additional increases for healthcare, general liability, and property insurance costs. Projections show a budget deficit beginning in FY 2030 and increasing to $800,000 in FY 2031, as expenditure growth is expected to outpace revenue.

Staff continues to closely monitor economic conditions both locally and nationally, taking proactive steps to contain costs. We strive to size our services and solutions to the needs of our community and our revenue base, while maintaining continuous progress in implementing the City Council’s Strategic Priorities.

Financial Implications:

During the creation of the FY 2026 budget, departments were asked to scrutinize their budgets and make cuts totaling 5% to the General Fund portion of their budgets. While some of these cuts were partially reversed during budget meetings, they allowed for strategic investment in critical City needs. The final budget was balanced by reassessing revenue projections, supplementing with revenues from other funds (e.g., Measure S Sales Tax, Safety Sales tax, Measure P TOT fund, VHR Program), reducing transfers to other funds to only what was strictly necessary, and funding some costs with alternative revenue sources. These actions resulted in a strategically focused and balanced FY 2026 budget.

The recommended FY 2026 budget represents a balanced fiscal plan, proposing the use of ongoing revenues to cover recurring expenses while maintaining a 25% General Fund committed reserve. The City follows sound fiscal management practices and established policies and procedures to ensure careful budget oversight throughout the year.

In conjunction with the recommended FY 2026 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 2026 list of allocated permanent positions. The attached resolution outlines positions that are new, eliminated, or frozen.

Actual Budget Proposed Projected Projected Projected Projected Projected 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Rev. $62,404,855 $62,278,514 $67,304,431 $66,801,807 $68,127,806 $69,036,368 $70,811,941 $71,920,536 Exp. $61,975,811 $69,887,783 $67,304,431 $66,801,807 $68,127,806 $69,036,368 $70,890,745 $72,685,891 Fund Balance Incr/(Decr) $429,044 ($7,609,269) $0 $0 $0 $0 ($78,804) ($765,354) General Fund Five-Year Plan Summary 2027 to 2031
66 Council Agenda Report- August 26, 2025 Page 12 of 12 Policy Implications:

The recommended FY 2026 budget reflects the City’s commitment to sustaining fiscal well-being and allocating funds to align with City Council priorities, all while maintaining appropriate levels of service.

The current General Fund committed reserve policy, as set in the South Lake Tahoe City Code section

3.25.020, is maintained at the established threshold of 25% in the recommended budget.

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). 67 Resolution 2025-XXX August 26, 2025 Page 1 of 2
Resolution 2025-XXX
Adopted by the City of South Lake Tahoe
City Council
August 26, 2025
Approving FY 2025-2026 Municipal Operating and
Capital Improvement Program Budget

BACKGROUND
A. The City Council Strategic Plan 2025-2030 includes priorities and goals, some of which are included in the fiscal year 2025-2026 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, 2025 through September 30, 2026.

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 2025-2026 fiscal year as follows:

Adopted by the City of South Lake Tahoe City Council on August 26, 2025 by the following vote:

Yes:

No:

Absent:

Abstain:
______________________ Date:_________
Tamara Wallace, Mayor
Fund Expense Appropriation
General Fund $75,184,204
Special Revenue 42,294,740
Enterprise 5,702,284
Internal Service 10,020,508
Debt Service 20,390,524
Capital Improvement 86,662,352
Trust and Agency 6,438,720
Total $246,693,332
68 Resolution 2025-XXX August 26, 2025 Page 2 of 2
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.
69 Resolution 2025-XXX August 26, 2025 Page 1 of 2
Resolution 2025-XXX
Adopted by the City of South Lake Tahoe
City Council
August 26, 2025
Approving FY 2025-2026 List of Allocated Permanent Positions, including new, eliminated and reclassified positions, and corresponding salary tables

BACKGROUND
A. The City Council has, through the adoption of the budget for Fiscal Year 2025-2026, approved funding for requested changes to allocated positions and salary adjustments to applicable classifications.

B. Adoption of this resolution will incorporate approved changes into the position allocation report (Exh. 1), including updates to City salary table (Exh. 2).

C. The adoption of this resolution authorizes implementation of the following position classification changes, corresponding salary schedule, and the appropriate funding:

D. The adoption of this resolution authorizes the reduction or elimination of the following classifications and corresponding funding:

E. The adoption of this resolution establishes or increases the following classifications, authorizes new salary schedules (if required), and funding appropriations:

FROM TO
Transportation Manager 0.25 0
Accountant (Transit JPA) 0.25 0
Maintenance Manager - Maint. Ops / Snow Removal 2.17 2
Police Officer 31.1 31
Pr Bldg & Sr Bldg Inspector, Bldg Inspector, Hsng Insp. 4 3 Fire Marshall 1 0
Associate Civil Engineer, Associate Architect 4 0
Network System Administrator 1 0
FTE
Position FROM FTE TO FTE
Information Systems Technician 1 Information Systems Technician I,II 1 70 Resolution 2025-XXX August 26, 2025 Page 2 of 2
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.

3. The salary table updates (attached hereto as Exh. 2) include new positions and are hereby approved for addition and update to the City’s approved salary table.

Adopted by the City of South Lake Tahoe City Council on August 26, 2025 by the following vote:

Yes:

No:

Absent:

Abstain:
______________________ Date:_________
Tamara Wallace, 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.

FROM TO
Associate Civil Engineer, Sr. Civil Engineer 0 2
Engineering Project Manager 0 2
Fire Deputy Chief 0 1
Information Systems Technician I, II 1 2
Administrative Assistant I, II 0 1
Recreation Supervisor - Programs 0 1
Recreation - Maintenance Technicians I, II, III, IV,V 0 2 IT Analyst / Sr. IT Analyst 0 1
Position
FTE
71 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Budget* 24/25 Adopted thru June'25 25/26 Budget 25/26 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 1.17 1.00 1.00 1.00
Department Total 2.17 2.00 2.00 2.00 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 1.00 1.00 1.00 1.00
Communications and Project Specialist 1.00 1.00 1.00 1.00 Data and Innovation Program Manager 0.00 1.00 1.00 1.00 Sustainability Coordinator 1.00 1.00 1.00 1.00
Transportation Manager 0.00 0.00 0.25 0.00

4.00 5.00 5.25 5.00
Human Resources
Human Resources Manager 1.00 1.00 1.00 1.00
Principal &/or H.R. Analyst 2.00 2.00 2.00 2.00
Total 3.00 3.00 3.00 3.00 0.00
Department Total 7.00 8.00 8.25 8.00 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
Administrative Assistant I, II 0.00 0.00 0.00 1.00
Total 1.00 1.00 1.00 2.00 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
Accountant (Transit JPA) 0.00 0.00 0.25 0.00
Principal Management Analyst - Purchasing and Grants 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.25 4.00 0.00
Revenue
Accounting Technician I, II 2.00 2.00 2.00 2.00
Supervising Accounting Technician 1.00 1.00 0.00 0.00
Assistant Management Analyst 0.00 0.00 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 0.00 0.00
Information Systems Manager 0.00 0.00 1.00 1.00
Network Systems Administrator 1.00 1.00 1.00 0.00
IT Analyst / Sr. IT Analyst 0.00 0.00 0.00 1.00
Information Systems Technician I, II 1.00 1.00 1.00 2.00 Total 3.00 3.00 3.00 4.00 0.00
Department Total 12.00 12.00 12.25 14.00 0.00
1 of 3
72 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Budget* 24/25 Adopted thru June'25 25/26 Budget 25/26 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 1.00 1.00 1.00 1.00
Development Services Technician 0.00 0.00 0.00 0.00 1.00 Total 4.00 4.00 4.00 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 1.00 1.00 1.00 1.00
Program Coordinator 1.00 1.00 1.00 1.00

4.00 4.00 4.00 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 3.00 Sr. Permit Center Technician, Permit Center Technician 2.00 2.00 2.00 2.00 Total 7.00 7.00 7.00 6.00 0.00
Department Total 17.00 17.00 17.00 16.00 1.00

PUBLIC WORKS DEPARTMENT
Director of Public Works 1.00 1.00 1.00 1.00
Capital Program and Facilities Program Manager 1.00 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
Complete Streets Program Manager 1.00 1.00 0.50 0.00
GIS Analyst 1.00 0.00 0.00 0.00
Resident Engineer / Resident Inspector 1.00 0.00 0.00 0.00 Associate Civil Engineer, Associate Architect 2.50 4.00 4.00 0.00 Associate Civil Engineer, Sr. Civil Engineer 0.00 0.00 0.00 2.00 Associate Planner, Assistant Planner (Transportation) 0.00 0.00 0.50 1.00 Engineering Technician I, II 1.00 1.00 1.50 2.00
Engineering Project Manager 0.00 0.00 0.00 2.00
Total 6.50 6.00 6.50 7.00 0.00
Maintenance Operations / Snow Removal
Maintenance Manager 2.20 2.17 2.17 2.00
Lead Maintenance Technician 2.50 3.00 3.00 3.00
Maintenance Technician I, II, III, IV, V 15.50 15.00 15.00 15.00 Total 20.20 20.17 20.17 20.00 0.00
Fleet Maintenance
Maintenance Manager - Fleet 1.00 1.00 1.00 1.00
Equipment Mechanic I, II, III 6.00 6.00 6.00 6.00
Fleet Control Specialist 1.00 1.00 1.00 1.00
Total 8.00 8.00 8.00 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 1.00 1.00 1.00 1.00
Maintenance Technician I, II, III, IV, V 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.00 0.00
Department Total 41.70 41.17 41.67 42.00 0.00
2 of 3
73 Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Budget* 24/25 Adopted thru June'25 25/26 Budget 25/26 Budget

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
Maintenance Manager - Recreation 0.33 1.00 1.00 1.00
Maintenance Technicians I, II, III, IV,V 0.00 0.00 0.00 2.00 Recreation Supervisor - Acquatics 0.00 0.00 0.42 1.00
Recreation Supervisor - Programs 0.00 0.00 0.00 1.00
Events Coordinator 1.00 1.00 0.50 0.00
Marketing and Events Coordinator 0.00 0.00 0.50 1.00
Recreation Program Coordinator 0.42 1.00 1.00 1.00
Head Pool Lifeguard 1.00 1.00 1.42 2.00
Total 4.75 6.00 6.84 11.00
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 14.75 16.00 16.84 21.00 0.00

FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief (Grant Funded) 0.50 1.00 1.00 1.00
Fire Deputy Chief 0.00 0.00 0.00 1.00
Fire Marshall 1.00 1.00 1.00 0.00
Fire Battalion Chief 3.00 3.00 3.00 3.00
Fire Captain 9.00 9.00 9.00 9.00
Fire Engineer 9.00 9.00 9.00 9.00
Firefighter, Paramedic 9.00 9.00 9.00 9.00
Firefighter, Paramedic (Meas. 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 41.50 42.00 42.00 42.00 0.00

POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00
Police Lieutenant 3.00 3.00 3.00 3.00
Police Sergeant 6.00 6.00 6.00 6.00
Police Officer 31.00 31.00 31.10 31.00 1.00
Police Officer (cannabis) 1.00 1.00 1.00 1.00
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 1.00 1.00 1.33 2.00 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 Sr Community Svcs Officer, Community Svcs Officer 4.00 4.00 5.67 8.00 Parking Ambassador 4.00 4.00 4.00 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 69.00 69.00 71.10 74.00 1.00
Total City Employees 215.12 217.17 221.11 229.00 2.00
*Reflects mid-year adjustments. Includes positions added or eliminated during the year. 3 of 3
74 XXXX Fire Deputy Chief
Index Key Value Hourly Monthly
1401/XXXX/01 82.10396 14,231
1401/XXXX/02 86.20916 14,943
1401/XXXX/03 90.51962 15,690
1401/XXXX/04 95.04560 16,475
1401/XXXX/05 99.79788 17,298
XXXX IT Analyst
Index Key Value Hourly Monthly
3400/XXXX/01 45.75908 7,932
3400/XXXX/02 48.04212 8,327
3400/XXXX/03 50.44422 8,744
3400/XXXX/04 52.96541 9,181
3400/XXXX/05 55.61570 9,640
XXXX Senior IT Analyst
Index Key Value Hourly Monthly
3400/XXXX/01 51.86755 8,990
3400/XXXX/02 54.46093 9,440
3400/XXXX/03 57.18397 9,912
3400/XXXX/04 60.04317 10,407
3400/XXXX/05 63.04533 10,928
XXXX Information Systems Technician II
Index Key Value Hourly Monthly
3400/XXXX/01 38.93922 6,749
3400/XXXX/02 40.88618 7,086
3400/XXXX/03 42.93049 7,440
3400/XXXX/04 45.07702 7,812
3400/XXXX/05 47.33087 8,202
XXXX Senior Civil Engineer
Index Key Value Hourly Monthly
3400/XXXX/01 61.72023 10,698
3400/XXXX/02 64.80624 11,233
3400/XXXX/03 68.04655 11,794
3400/XXXX/04 71.44888 12,384
3400/XXXX/05 75.02132 13,003
XXXX Engineering Project Manager
Index Key Value Hourly Monthly
3400/XXXX/01 53.43548 9,262
3400/XXXX/02 56.10725 9,725
3400/XXXX/03 58.91261 10,212
3400/XXXX/04 61.85824 10,722
3400/XXXX/05 64.95116 11,258
City of South Lake Tahoe
Salary Table Updates Effective 10/01/2025
(rates include 1.3% CPI increase approved eff. 10/01/2025) 1 of 1 75
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures
Increase to/
Department/Division 2024-25 2025-26 2024-25 2025-26 (Use of) 2023-24 Amended Proposed $ % 2023-24 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

GENERAL GOVERNMENT
City Council 10001110 - - - - 0% 256,004 321,844 291,576 (30,268) -9% (291,576) City Clerk 10001130 1,750 1,765 1,765 - 0% 339,942 376,405 362,630 (13,775) -4% (360,865) City Attorney 10001210 29,351 - - - 0% 829,795 1,283,121 1,199,863 (83,258) -6% (1,199,863) Risk Management 10001220 80,647 280,188 280,188 - 0% 1,860,737 2,784,742 2,825,766 41,024 1% (2,545,578) Treasury 10001516 - - - - 0% 30,599 34,045 34,697 652 2% (34,697) Total General Fund 111,747 281,953 281,953 - 0% 3,317,078 4,800,157 4,714,532 (85,625) -2% (4,432,579) Internal Service
Worker's Comp Insurance 60201220 2,782,540 2,479,755 2,757,845 278,090 11% 2,080,437 2,479,755 2,757,845 278,090 11% - TOTAL GENERAL GOVERNMENT 2,894,287 2,761,708 3,039,798 278,090 10% 5,397,515 7,279,912 7,472,377 192,465 3% (4,432,579)

CITY MANAGER'S OFFICE
General Fund
City Manager 10001310 27,314 16,173 16,173 - 0% 599,332 1,209,590 991,982 (217,608) -18% (975,809) Human Resources 10001320 93,089 - - - 0% 622,382 830,551 786,044 (44,507) -5% (786,044) Communications/Marketing 10001330 - - - - 0% 659,771 723,747 739,585 15,838 2% (739,585) Sustainable South Lake Tahoe 10001967 75,000 0 - (0) 0% 18,475 76,682 37,705 (38,977) -51% (37,705) Total General Fund 195,404 16,173 16,173 (0) 0% 1,899,961 2,840,570 2,555,316 (285,254) -10% (2,539,143) Special Revenue
Public Ed - Gov't Program Fund 22401330 81,259 84,000 80,000 (4,000) -5% 128,101 90,000 145,000 55,000 61% (65,000) Total Special Revenue 81,259 84,000 80,000 (4,000) -5% 128,101 90,000 145,000 55,000 61% (65,000) Internal Service
Health Insurance 60101220 3,863,833 4,815,125 6,815,663 2,000,538 42% 3,851,732 4,815,125 7,215,663 2,400,538 50% (400,000) Health Insurance Savings 60501220 50,000 45,000 30,000 (15,000) -33% 47,287 45,000 47,000 2,000 4% (17,000) Total Internal Service 3,913,833 4,860,125 6,845,663 1,985,538 41% 3,899,020 4,860,125 7,262,663 2,402,538 49% (417,000) TOTAL CITY MANAGER'S 4,190,496 4,960,298 6,941,836 1,981,538 40% 5,927,082 7,790,695 9,962,979 2,172,284 28% (3,021,143)

FINANCE
General Fund
Accounting 10001511 48,821,861 49,536,907 52,130,058 2,593,151 5% 1,085,229 1,255,480 1,306,910 51,430 4% 50,823,148 Revenue Collection 10001730 2,404,881 2,309,170 2,393,480 84,310 4% 542,657 552,761 569,846 17,085 3% 1,823,634 Information Technology 10001840 299,138 70,000 70,000 (0) 0% 1,362,491 1,614,554 1,581,207 (33,347) -2% (1,511,207) Total General Fund 51,525,880 51,916,077 54,593,538 2,677,461 5% 2,990,377 3,422,795 3,457,963 35,168 1% 51,135,575 Parking Enterprise
Parking Authority Debt Serv 52005340 440,604 350,000 350,000 - 0% 72,820 - - - 0% 350,000 Total Parking Enterprise 440,604 350,000 350,000 - 0% 72,820 - - - 0% 350,000 TOTAL FINANCE 51,966,484 52,266,077 54,943,538 2,677,461 5% 3,063,197 3,422,795 3,457,963 35,168 1% 51,485,575

NON-DEPARTMENTAL
General Fund
Non-Departmental 10001951 179,027 21,626 19,000 (2,626) -12% 5,069,831 5,014,867 4,509,964 (504,903) -10% (4,490,964) Emergency Preparedness 10001952 - 25,000 7,514 (17,486) -70% - 25,000 7,514 (17,486) -70% - Community Marketing 10001953 - - - - 0% - 5,000 - (5,000) -100% - General Fund Transfers In/Out 10001956 120,441 117,000 480,586 363,586 311% 11,379,806 11,237,787 7,749,463 (3,488,324) -31% (7,268,877) Rents & Leases 10001958 - - - - 0% 370,236 374,412 384,710 10,298 3% (384,710) Total General Fund 299,468 163,626 507,100 343,474 210% 16,819,873 16,657,066 12,651,651 (4,005,415) -24% (12,144,551) Measure S General Fund
Measure S - Sales Tax 10201511 7,989,312 7,835,000 8,428,000 593,000 8% 9,077,904 9,169,028 7,879,773 (1,289,255) -14% 548,227 Total Measure S General Fund 7,989,312 7,835,000 8,428,000 593,000 8% 9,077,904 9,169,028 7,879,773 (1,289,255) -14% 548,227 Special Revenue
TOT Revenue Fund 26309110 97,949 40,000 80,000 40,000 100% - - - - 0% 80,000 Total Special Revenue 97,949 40,000 80,000 40,000 100% - - - - 0% 80,000 Debt Service
City Debt Service 40101910 11,191,447 8,443,732 10,164,990 1,721,258 20% 26,064,979 43,792,367 20,197,448 (23,594,919) -54% (10,032,458) City Debt Service - Other Debt 40108220 25,000 25,000 25,000 - 0% 193,234 193,399 193,075 (324) 0% (168,075) Total Debt Service 11,216,447 8,468,732 10,189,990 1,721,258 20% 26,258,213 43,985,766 20,390,523 (23,595,243) -54% (10,200,533) 19,603,176 16,507,358 19,205,090 2,697,732 16% 52,155,990 69,811,860 40,921,947 (28,889,913) -41% (21,716,857)

EXPENSES
Budget Budget
2025-26 vs. 2024-25 2025-26 vs. 2024-25

REVENUES

TOTAL NON-DEPARTMENTAL
1 of 4
76 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2024-25 2025-26 2024-25 2025-26 (Use of) 2023-24 Amended Proposed $ % 2023-24 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 5,593,094 5,846,226 4,746,365 (1,099,861) -19% 3,434,886 5,555,925 5,331,664 (224,261) -4% (585,299) 5,593,094 5,846,226 4,746,365 (1,099,861) -19% 3,434,886 5,555,925 5,331,664 (224,261) -4% (585,299)

BUSINESS IMPROVEMENT DISTRICTS
Ski Run BID 28001511 27,625 24,000 27,500 3,500 15% 28,141 24,000 27,500 3,500 15% - Tourism Improvement District 28501513 3,153,513 3,112,000 3,150,000 38,000 1% 3,150,100 3,112,000 3,150,000 38,000 1% - 3,181,137 3,136,000 3,177,500 41,500 1% 3,178,241 3,136,000 3,177,500 41,500 1% -

TRUST AND AGENCY
Rec Center Facilities & Ops 70404290 - 20,000 - (20,000) -100% - - 20,000 20,000 100% (20,000) Park Avenue CFD Fund 70701962 1,020,813 975,000 1,015,000 40,000 4% 913,671 916,771 923,158 6,387 1% 91,842 Bijou ECP CFD 71101966 20,231 19,000 26,000 7,000 37% 17,073 65,200 137,698 72,498 111% (111,698) Harrison Avenue CFD 71201973 64,568 66,100 69,600 3,500 5% 26,053 26,200 26,200 - 0% 43,400 Special Assessments 75101970 44 - - 0% - - - - - 0% -
Tahoe Transportation Authority 76201972 42 - - 0% - - - - - 0% - 1,105,698 1,080,100 1,110,600 30,500 3% 956,797 1,008,171 1,107,056 98,885 10% 3,544 POLICE
General Fund
Police Administration 10002110 779,385 626,168 633,142 6,974 1% 3,786,559 4,584,915 4,339,291 (245,624) -5% (3,706,149) Police Operations 10002120 145,275 145,000 145,000 (0) 0% 6,360,756 7,253,883 6,786,581 (467,302) -6% (6,641,581) Police Enforcement 10002140 1,134,899 1,020,000 1,100,000 80,000 8% 339,334 407,464 418,035 10,571 3% 681,965 Police Certified Training 10002150 80,540 80,000 80,000 - 0% 149,475 100,000 130,000 30,000 30% (50,000) Joint Dispatch Center 10002160 1,121,619 1,120,000 1,167,000 47,000 4% 1,461,185 1,718,869 1,743,923 25,054 1% (576,923) Police Support 10002180 104,207 123,878 77,462 (46,416) -37% 2,411,400 2,510,342 2,805,788 295,446 12% (2,728,326) Total General Fund 3,365,924 3,115,046 3,202,604 87,558 3% 14,508,708 16,575,473 16,223,618 (351,855) -2% (13,021,014) Special Revenue
Police Vehicle Replacement 21102110 588,001 639,920 581,920 (58,000) -9% 583,023 1,025,160 600,000 (425,160) -41% (18,080) VHR Program 21805330 409,674 1,315,675 1,840,785 525,110 40% 360,504 1,297,085 1,564,961 267,876 21% 275,824 Cannabis Program 22302120 1,060,391 1,080,700 958,200 (122,500) -11% 1,619,233 1,171,222 270,954 (900,268) -77% 687,246 Tobacco Law Enforcement Grant 22502110 88 - - 0% - 9,506 0 - (0) -100% - DUI/Traffic Safety Grant 22902110 15,735 45,000 - (45,000) -100% 15,735 45,000 - (45,000) -100% - ABC Grant 04G-LA20 22902112 18,749 37,400 - (37,400) -100% 18,749 37,400 - (37,400) -100% - JAG/LLEBG Grant 23002110 19 - - - 0% - 1,994 - (1,994) 100% - AB3229 COPs Grant 23102110 170,874 138,194 140,000 1,806 1% 55,035 164,611 428,050 263,439 160% (288,050) Police Prop 172 Safety Sales Tax 23202110 647,574 552,000 544,000 (8,000) -1% 1,055,440 643,500 583,500 (60,000) -9% (39,500) Asset Forfeitures - Justice Fund 23302110 2,211 1,000 1,600 600 100% - - - - 0% 1,600 Asset Forfeitures - Treasury Fund 23502110 52,821 500 2,100 1,600 100% - - - - 0% 2,100 Boat Patrol Grant 23702110 103,948 153,054 112,076 (40,978) -27% 135,477 153,054 112,076 (40,978) -27% - Domestic Violence Grant 23802110 213,465 248,209 143,006 (105,203) -42% 213,417 248,209 143,006 (105,203) -42% - Clean Community 24103801 22,213 46,620 17,500 (29,120) -62% 14,292 41,650 13,038 (28,612) -69% 4,462 Vehicle Abatement 24203802 99,929 72,000 75,000 3,000 4% 36,193 48,000 143,619 95,619 199% (68,619) Nuisance Abatement 24303803 233,160 197,000 212,000 15,000 8% 246,491 322,178 329,775 7,597 2% (117,775) Opioid Abatement 29002110 21,287 254,000 265,000 11,000 4% 3,322 223,303 238,303 15,000 7% 26,697 Total Special Revenue 3,660,140 4,781,272 4,893,187 111,915 2% 4,366,417 5,422,366 4,427,282 (995,084) -18% 465,905 Enterprise Fund
Parking - Bellamy Court 51005440 200,992 123,800 168,000 44,200 36% 114,665 26,200 34,100 7,900 30% 133,900 Parking Mgmt Prg 51505330 - 5,000 - (5,000) 0% 4,924 15,000 10,000 (5,000) 100% (10,000) Parking Garage Operations 52005320 1,194,879 1,295,000 2,095,000 800,000 62% 1,524,590 2,220,795 1,697,291 (523,504) -24% 397,709 Total Enterprise Fund 1,395,871 1,423,800 2,263,000 839,200 59% 1,644,179 2,261,995 1,741,391 (520,604) -23% 521,609 8,421,935 9,320,118 10,358,791 1,038,673 11% 20,519,304 24,259,834 22,392,291 (1,867,543) -8% (12,033,500) FIRE
General Fund
Fire Administration 10002210 72,574 100 100 (0) 0% 2,640,477 2,868,282 3,330,585 462,303 16% (3,330,485) Fire Suppression 10002220 1,891,329 1,378,578 1,969,000 590,422 43% 7,744,713 8,134,380 8,698,435 564,055 7% (6,729,435) Fire Special Ops 10002230 48,000 48,000 42,250 (5,750) -12% 102,913 46,615 42,250 (4,365) -9% - Fire Prevention/Maint 10002240 273,801 1,391,327 1,360,225 (31,102) -2% 465,182 1,414,810 1,024,224 (390,586) -28% 336,001 Fire Training/Safety 10002250 17,016 15,000 15,000 - 0% 90,758 105,275 62,900 (42,375) -40% (47,900) Total General Fund 2,302,720 2,833,005 3,386,575 553,570 20% 11,044,043 12,569,362 13,158,394 589,032 5% (9,771,819) Special Revenue
Fire Vehicle Replacement 21302210 23,503 105,000 1,160,000 1,055,000 100% 563,047 195,616 1,400,000 1,204,384 616% (240,000) Fire Defensible Space Insp Prg 21502230 208,826 911,462 844,482 (66,980) -7% 208,826 901,231 844,482 (56,749) -6% - Fuels Reduction Capacity Planning 21502270 51,624 1,920,915 1,631,742 (289,173) -15% 51,624 1,920,915 1,634,248 (286,667) -15% (2,506) Fire Prop 172 Safety Sales Tax 22202210 566,310 552,000 555,000 3,000 1% 87,500 162,500 1,572,250 1,409,750 868% (1,017,250) EMS - General Fund 23602262 663,285 175,000 175,000 - 0% 909,451 195,377 195,377 (0) 0% (20,377) Total Special Revenue 1,513,548 3,664,377 4,366,224 701,847 19.2% 1,820,447 3,375,639 5,646,357 2,270,718 67% (1,280,133) 3,816,267 6,497,382 7,752,799 1,255,417 19.3% 12,864,490 15,945,001 18,804,751 2,859,750 18% (11,051,952)

REVENUES EXPENSES
Budget Budget
2025-26 vs. 2024-25 2025-26 vs. 2024-25

TOTAL BUSINESS IMPROVEMENT DISTRICTS

TOTAL STR SUCCESSOR AGENCY

TOTAL TRUST AND AGENCY

TOTAL POLICE

TOTAL FIRE
2 of 4
77 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)

Increase to/
Department/Division 2024-25 2025-26 2024-25 2025-26 (Use of) 2023-24 Amended Proposed $ % 2023-24 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

PUBLIC WORKS
General Fund
Public Works Administration 10003010 - - - 0% 289,843 - 364,194 314,379 -14% (314,379) (49,815) Engineering 10003210 242,884 288,300 188,300 (100,000) -35% 1,329,270 1,566,185 1,604,957 38,772 2% (1,416,657) Maintenance Ops 10003310 262,449 161,234 132,635 (28,599) -18% 1,579,809 2,010,859 2,105,023 94,164 5% (1,972,388) Motor Pool 10003410 387,500 400,000 400,000 0% 1,798,614 - 1,850,846 2,017,144 166,298 9% (1,617,144) Total General Fund 892,833 849,534 720,935 (128,599) -15% 4,997,536 5,792,084 6,041,503 249,419 4% (5,320,568) Special Revenue
Gas Tax 20103510 1,677,386 1,997,545 2,413,178 415,633 21% 1,558,289 2,126,595 2,413,178 286,583 13% - Snow Removal 20703610 2,930,208 2,930,645 3,250,244 319,599 11% 3,007,728 3,055,539 3,250,244 194,705 6% - Snow Removal Equipment 20803610 1,604,678 280,000 330,000 50,000 18% 3,551,339 1,163,453 992,200 (171,253) -15% (662,200) Vehicle Replacement 21003010 776,193 848,378 2,000 (846,378) -100% 1,548,487 2,550 288,268 (1,260,219) -81% (286,268) Storm Water Management Program 24503215 354,586 339,094 209,000 (130,094) -38% 406,050 359,248 443,475 23% (234,475) 84,227 Street Sweeping 24503805 64,733 74,947 82,860 11% 7,913 18,512 74,947 82,860 11% 7,913 - Snow Sweeping 24503806 108,182 72,311 74,578 3% 2,267 65,824 72,311 73,412 2% 1,101 1,166 Total Special Revenue 7,515,966 6,542,920 6,361,860 (181,060) -3% 8,610,292 8,400,580 7,543,637 (856,943) -10% (1,181,777) Solid Waste
AB 939 24003800 55,574 66,050 66,050 0% - 69,004 84,846 86,900 2% 2,054 (20,850) Solid Waste JPA 24403804 56,289 100,000 35,000 (65,000) -65% 71,306 67,000 67,000 0% (0) (32,000) Total Solid Waste 111,863 166,050 101,050 (65,000) -39% 140,310 151,846 153,900 1% 2,054 (52,850) Airport Enterprise
Airport Administration 50105110 53,713 39,000 39,000 0% 2,220,312 - 633,920 617,007 (16,913) -3% (578,007) Airport Special Events 50105115 - 3,200 3,200 0% - - - - - 0% 3,200 Airport Terminal Building 50105120 487,967 535,412 538,006 0% 691,918 2,594 592,730 511,472 -14% (81,258) 26,534 Airfield Area 50105130 1,180,216 1,177,456 1,188,177 10,721 1% 546,636 592,588 448,814 (143,774) -24% 739,363 Airport Other Areas 50105140 9,719 10,000 10,000 0% - 9,719 10,000 10,000 - 0% - Airport General Shop 50105160 - - - 0% - 52,748 59,500 59,500 - 0% (59,500) Airport Environmental Operations 50105180 - - - 0% - 9,539 26,500 26,500 - 0% (26,500) Total Airport 1,731,615 1,765,068 1,778,383 13,315 1% 3,530,871 1,915,238 1,673,293 (241,945) -13% 105,090 Transit - Enterprise Fund
Transit Operations 55005220 209,882 2,290,426 2,290,426 0% 287,198 - 2,276,408 2,287,600 11,192 0% 2,826 10,462,159 11,613,998 11,252,654 (361,344) -3.1% 17,566,207 18,536,156 17,699,933 (836,223) -5% (6,447,279)

DEVELOPMENT SERVICES
General Fund
Building and Safety 10003110 2,085,439 1,649,550 1,915,856 266,306 16% 1,146,258 1,127,378 1,140,861 13,483 1% 774,995 Inspections - MFD/SRO 10003112 241,019 178,550 173,600 (4,950) -3% 212,009 160,230 162,572 1% 2,342 11,028 Planning 10003710 325,056 147,600 140,000 (7,600) -5% 604,911 761,554 749,078 (12,476) -2% (609,078) Planning Commission 10003711 - - - 0% - - 3,000 3,000 - 0% (3,000) Total General Fund 2,651,514 1,975,700 2,229,456 253,756 13% 1,963,179 2,052,162 2,055,511 0% 3,349 173,945 Special Revenue
General Plan 27003710 133,195 102,000 116,000 14,000 14% 173,440 213,788 396,458 182,670 85% (280,458) Building Permit Fee - RDA 27103110 572,431 1,065,000 765,000 (300,000) -28% 250,000 290,000 556,306 266,306 92% 208,694 Substandard Housing Relocation 27103113 19,797 4,001 4,001 0% - - 74,837 115,946 55% (111,945) 41,109 Total Special Revenue 725,423 1,171,001 885,001 (286,000) -24% 423,440 578,625 1,068,710 490,085 85% (183,709) Housing Programs
Work-Force Housing 25006024 412,218 270,000 230,000 (40,000) -15% 4,878,706 601,856 290,000 (311,856) -52% (60,000) Home Program Income 25106014 35,990 50,000 50,000 - 0% - - - - 0% 50,000 RDA Program Income Housing Fund 25106015 183,971 35,000 35,000 0% - - - - - 0% 35,000 Housing Administration 25306010 459,955 1,881,962 1,755,760 (126,202) -7% 440,779 1,963,199 1,755,760 (207,439) -11% - CDBG Program Income Loans 25506020 11,620 25,500 25,500 0% - - - - - 0% 25,500 Cal Home Loan Repayments 25806018 5,892 35,300 35,300 0% - - - - - 0% 35,300 First Time Homebuyers Rev Loan 25906022 - - - 0% - 9,675 - - - 0% - RDA SR Low Income Housing 26209120 - 285,019 146,365 (138,654) 100% - - - - 0% 146,365 Total Housing Programs 1,109,646 2,582,781 2,277,925 (304,856) -12% 5,329,161 2,565,055 2,045,760 (519,295) -20% 232,165 Economic Development
CDBG Economic Development 25606021 207,206 1,455,601 1,363,272 (92,329) -6% 207,206 1,455,601 1,363,272 (92,329) -6% - Total Economic Development 207,206 1,455,601 1,363,272 (92,329) -6% 207,206 1,455,601 1,363,272 (92,329) -6% - 4,693,790 7,185,083 6,755,654 (429,429) -6.0% 7,922,985 6,651,443 6,533,253 (118,190) -2% 222,401

TOTAL PUBLIC WORKS

TOTAL DEVELOPMENT SERVICES
Budget Budget
2025-26 vs. 2024-25 2025-26 vs. 2024-25
3 of 4
78 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2024-25 2025-26 2024-25 2025-26 (Use of) 2023-24 Amended Proposed $ % 2023-24 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance

PARKS AND RECREATION
General Fund
Recreation Administration 10004105 - - - 0% 392,771 - 505,496 448,140 -11% (448,140) (57,356) Golf Course 10004110 199,682 180,000 180,000 0% 224,943 - 185,653 235,631 27% 49,978 (55,631) Campground 10004130 349,550 470,000 520,000 50,000 11% 233,826 289,753 265,919 (23,834) -8% 254,081 Park Maintenance 10004170 183,048 143,500 158,500 15,000 10% 2,235,727 2,235,032 2,186,585 (48,447) -2% (2,028,085) Recreation Programs 10004220 324,478 328,000 1,504,597 1,176,597 359% 1,165,561 1,745,454 3,105,569 1,360,115 78% (1,600,972) Special Events 10004225 900 1,000 1,000 0% 143,920 - 176,586 167,900 -5% (166,900) (8,686) Senior Center 10004230 1,709 4,900 2,000 -59% (2,900) 38,310 40,140 36,200 -10% (34,200) (3,940) Total General Fund 1,059,366 1,127,400 2,366,097 1,238,697 110% 4,435,057 5,178,114 6,445,944 1,267,830 24% (4,079,847) Special Revenue
Transit Center/Explore Tahoe 21605250 110,257 95,200 95,200 0% - 78,221 158,250 165,250 4% 7,000 (70,050) Arts - Public Art 21704504 130,000 72 22,000 (108,000) -83% 137,000 700 22,000 (115,000) -84% - Measure P - Recreation 22004220 4,182,806 3,853,000 3,800,000 (53,000) -1% 4,746,615 15,090,199 15,820,949 730,750 5% (12,020,949) Ice Arena (Operator) 22104260 136,813 215,200 191,200 (24,000) -11% 249,168 189,440 189,441 0% 1 1,759 Measure S - Ski Run Bike Trail 28104120 17,866 11,000 11,000 0% - 11,864 90,260 90,250 0% (10) (79,250) Measure S - Bike Trails 28404123 45,525 34,500 34,500 0% - 13,412 261,446 261,432 0% (226,932) (14) Measure R - Bike Trails 28404124 14,500 14,500 14,500 0% - - 109,000 109,000 - 0% (94,500) Measure S - Playfield Maintenance 28404127 50,000 50,000 50,000 0% - 54,306 53,000 53,000 - 0% (3,000) Bike Trails Snow Removal 28404129 12,000 12,000 12,000 0% - 1,819 12,000 12,000 - 0% - Total Special Revenue 4,569,839 4,415,400 4,230,400 (185,000) -4% 5,156,104 16,100,595 16,723,322 622,727 4% (12,492,922) 5,629,205 5,542,800 6,596,497 1,053,697 19% 9,591,161 21,278,709 23,169,266 1,890,557 9% (16,572,769) Budget
2025-26 vs. 2024-25 2025-26 vs. 2024-25

TOTAL PARKS AND RECREATION

REVENUES EXPENSES
Budget
4 of 4
79 City of South Lake Tahoe
2025-2026 CIP Budget
Project Name Project Number Revenue Expense
Tahoe Valley Storm Water Improvement 301-40030 5,458,262 8,953,875 Drainage Master Plan 301-40036 - 494
Storm Water Management Plan 301-40037 - 28,818
City-Wide Drainage- SWMP 301-40040 - 33,909
Keys Drainage Pipeline Replacement 301-40049 - 879,049
Bijou Park Creek Restoration 301-40050 - 15,635
Bijou Park Creek 301-40051 1,480,939 2,096,271
Ruby Way Erosion 301-40052 - 21,591
James-Eloise Drainage 301-40053 - 22,349
Rehab Water Quality 306-42001 20,000 20,000
Erosion Control Project Total $ 6,959,201 12,071,991
Street Overlay Program PMP 301-50005 137,250 4,116,347
Class 1 Bicycle Trail Rehabilitation 301-50013 75,000 75,000 Pioneer Trail Pedestrian 301-50024 4,367,938 7,669,306
Bijou Park Connector 301-50037 572,679 1,472,771
Pioneer Trail Safety 301-50038 147,754 576,551
Bike Trail 301-50041 780,327 771,375
Sierra/Palmira 301-50042 - 37,179
Misc. Traffic Safety 301-50043 - 129,779
LED Pedestrian Light 301-50044 - 14,566
Stateline Ave Complete Streets 301-50045 - 94,890
Sugar Pine Multi-Use Trails 301-50046 2,422,543 2,422,543 Ski Run Pedestrian Circle 301-50047 - 11,485
Heavenly Valley Parking/Traffic Upgrades 301-50048 - 14,473 Vision Zero Program 301-50049 47,437 59,295
US Highway 50 Sustainability 301-50050 420,517 475,000
South Tahoe Bikeway Wayfinding 301-50051 1,902 31,902
Johnson Boulevard Complete Streets 301-50052 - 200,000
US 50 Road Safety Phase 1 Upgrades 301-50053 - 50,000
Streets Projects Total $ 8,973,347 18,222,462
PD Parking Lot Repavement 301-60011 - 150,000
Service Center Lobby Remodel 301-60017 767 141,816
Remodel Rec/Rufus 301-60018 24,028,856 28,749,651
Fire Station 2 Rehab 301-60019 - 75,000
Police Dept. Remodel 301-60022 843,159
Relocation of PW 301-60028 - 3,575
Community Fields restroom/concessions 301-60050 - 14,223 Regan Beach Rehabilitation 301-60065 500,000 950,000
Bijou Bike Park 301-60066 - 35,000
Community Playfields 301-60068 - 28,707
Fire Station III Crews 301-60071 - 2,074,180
Cemetery Security 301-60073 - 35,418
Skatepark Renovations 301-60075 - 323,807
Sustainability Services 301-60079 - 430,000
General Facility 301-60080 - 71,372
Corp Yard Upgrade 301-60081 2,000,000 2,000,000
Citywide ADA Upgrade 301-60082 - 100,744
Lake View & Ski Run Blvd Electrical Upgrades 301-60083 - 79,200 Fire Station I Rehab 301-60084 - 308,054
Energy Upgrade 301-60085 - 9,061,032
El Dorado Beach 301-60086 - 75,000
Buildings and Grounds Projects Total $ 26,529,623 45,549,938 City CIP Administration 301-70000 - 15,000
Miscellaneous Maintenance 301-70020 - 28,301
City Communication 301-70021 - 1,376,615
Recreation Center FF&E 301-70023 - 1,464,496
Backup Power Replacement 301-70053 - 150,000
Long Term Capital Replacement 310-70000 - 572,304
LT Rental Incentive Pilot Program 320-30003 - 116,764
Housing Rental Assistance Program 320-30004 - 178,295
Capital Equipment Purchase Total $ - 3,901,775
Carryforward at 6-30-2025
1 of 2 80
City of South Lake Tahoe
2025-2026 CIP Budget
Project Name Project Number Revenue Expense
Airport Master Plan 501-80032 48,236 192,691
Pavement Plan 501-80035 25,809 23,998
Airport Veg Mngt 501-80041 41,875 41,687
2024 AIP Pavement 501-80050 145,339 724,420
Papi Rehab 501-80051 - 112,920
Airport Improvement Projects Total $ 261,259 1,095,716
Total CIP Carryforward @ 6-30-2025 42,723,430$ 80,841,882$ Project Name Project Number Revenue Expense
Street Overlay Program PMP 301-50005 4,080,235 4,080,235 RMRA Roadway Rehabilitation 301-50035 580,235 580,235
Remodel Rec/Rufus 301-60018 30,000 30,000
El Dorado Beach Revetment 301-60086 150,000 150,000
Bijou Park Creek 301-40051 150,000 150,000
James-Eloise Drainage 301-40053 100,000 100,000
Recreation Center FF&E 301-70023 20,000 20,000
Long Term Capital Replacement 310-70000 510,000 510,000 Campground Infrastructure Replacement 311-60000 132,000 200,000 Total New 2025-2026 CIP Budget Requests $ 5,752,470 $ 5,820,470 Total 2025-2026 CIP Budget 48,475,900$ 86,662,352$
New 2025-2026 CIP Budget Requests
Carryforward at 6-30-2025 (cont.)
2 of 2 81
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA General
Government

82 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

83 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA City Council
City Vision
South Lake Tahoe is a connected, resilient, and welcoming community - renowned for its natural beauty, strong local economy, and commitment to quality of life for all.

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.

The City Council adopted the 2025-2030 Strategic Plan, which serves as the blueprint for the City Council's policymaking process, in May 2025.

Strategic Priorities from the 2025-30 Strategic Plan:
• Ability for Everyone Who Works Here to Live Here
• Efficient Government
• Ensure Public Safety
• Grow and Diversify the Economy
• Improve Transportation
• Protect the Natural Environment
• Recreation and Equitable Access for All
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.

84 Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 187,101 183,887 186,216 199,144 184,376 -7% (14,768) Contractual Services 63,696 74,789 56,429 70,900 70,900 0% - Other Operating 49,541 20,130 13,268 33,800 31,800 -6% (2,000) Capital Outlay 3,392 9,996 91 18,000 4,500 -75% (13,500) Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 303,731 288,802 256,004 321,844 291,576 -9% (30,268) Net Rev (Exp) (303,731) (288,802) (256,004) (321,844) (291,576) FTE's 5 5 5 5 5 0%

85 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA City Clerk
Core Services
City Clerk
100 01130
The City Clerk's Office 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, South Tahoe Joint Powers Parking Authority, South Tahoe Joint Powers Financing Authority, City of South Lake Tahoe Parking Authority, South Tahoe Transit Joint Powers Authority, Redevelopment Successor Agency Countywide Oversight Board El Dorado County (Oversight Board), South Lake Tahoe Basin Waste Management Authority, City of South Lake Tahoe Planning Commission, and City of South Lake Tahoe Police Advisory Commission. The City Clerk's Office: oversees preparation and noticing of agendas for all City Council Boards and Commissions pursuant to the Ralph M. Brown Act; manages the City's Record Retention Policy; responds to public record requests pursuant to the California Public Records Act; preserves official legislative history; performs Notary acts for City documents; is the filing officer for the California Fair Political Practices Commission; is the City 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 2 - Efficient Government

2.1 Clarify roles/expectations of commissions.

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).

FY 2024/25 Department Accomplishments
Advanced Education Training and Leadership

1. City Clerk Blankenship completed 31 hours of Advanced Education training for her Master Municipal Clerk's Designation and served on three committees for the California Municipal Clerks Association.

2. Assistant City Clerk Davis Completed 25 hours of Advanced Education training for her Certified Municipal Clerk's Designation and served the Lake Tahoe Historical Society as Secretary.

Inclusion and Transparency

3. Coordinated 20 City Council Meetings and 39 Commission/Board Meetings.

4. Fulfilled 475 Public Record Requests.

5. Received over 450 written City Council Public Comments.

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

7. Continued progress on the City Clerk Repository of Public Documents with a focus on Resolutions and Ordinances (1965-1975) and City Council Boards and Commissions Administrative Records.

Records and Services

8. Processed 321 City Contracts, 140 Resolutions, 12 Ordinances, 20 Proclamations, and 45 Deeds.

9. Updated South Lake Tahoe City Code (12 Ordinances).

10. Accepted 47 Claims.

11. Accepted Service of 11 Subpoenas.

86 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

12. Provided Notary Service on 154 documents.

Elections Official

13. Consolidated the 2024 Election with the El Dorado County Registrar of Voters.

14. Processed a Citizen's Initiative for inclusion in the ballot.

15. Assisted seven candidates through the nomination process for the office of Councilmember.

16. Recorded 75% Voter turnout for the City of South Lake Tahoe.

17. Provided orientation and onboarding assistance to newly elected officials.

Technology

18. In April 2024, the City Clerk entered into an agreement with ECS Imaging to move Public Repository file storage to a cloud-based platform. This project was completed in June of 2024 improving online access to records and lowering security risks.

FY 2025/26 Department Goals and Objectives
The 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. Complete online repository archiving of Resolutions and Ordinance 1965-1975.

2. Begin online archiving of Resolutions and Ordinances 1976-1986.

3. Complete Records Retention Policy and Training (expected by November 2025).

4. Continue to seek educational opportunities - Certified Municipal Clerk Designation (Assistant City Clerk) and Master Municipal Clerk Designation (City Clerk).

5. Continue to seek leadership opportunities in the California Municipal Clerk's Association

6. Continue to train Assistant City Clerk on City Clerk functions for succession planning.

Performance Measures
Strategic Priority 3.2: Inclusion and Diversity (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Translation services offered for City Council and Planning Commission meetings (Spanish - Written & Verbal). 32 32 n/a Remote participation of ACT Commission and P&R
Commission meetings. 24 24 n/a
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. 395 395 100% Total number of city contracts, resolutions, ordinances, and deeds processed and uploaded to the public repository. 625 625 100% Department Goal 2: Promote transparency by increasing public participation.

Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Number of city council and commission meetings offered. 61 59 n/a Number of city council and commission meetings offering remote participation. 61 59 n/a

87 Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 1,503 2,898 1,750 1,765 1,765 0% -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total 1,503 2,898 1,750 1,765 1,765 0% -
Expenditures
Personnel Services 282,301 307,193 298,447 293,000 321,580 10% 28,580 Contractual Services 11,428 11,667 20,460 26,225 20,325 -22% (5,900) Other Operating 16,913 37,116 21,036 55,580 19,125 -66% (36,455) Capital Outlay - 1,225 - 1,600 1,600 0% -
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 310,642 357,201 339,942 376,405 362,630 -4% (13,775) Net Rev (Exp) (309,139) (354,302) (338,193) (374,640) (360,865) FTE's 2 2.17 2.17 2 2 0%

88 Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 26,162 27,018 27,699 29,480 30,712 4% 1,232 Contractual Services 175 - - 175 175 0% -
Other Operating 1,523 3,298 2,900 3,890 3,810 -2% (80)
Capital Outlay - 1,356 - 500 - -100% (500)
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 27,860 31,671 30,599 34,045 34,697 2% 652 Net Rev (Exp) (27,860) (31,671) (30,599) (34,045) (34,697) FTE's 1 1 1 1 1 0%

89 Fiscal Year 2025-26 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 - Ability for Everyone Who Works Here to Live Here

1.5 Seek AG opinion on TRPA land use authority through state legislature.

Strategic Priority 2 - Efficient Government

2.2 Perform a Worker Safety Risk Analysis.

2.4 Consider development of a legislative agenda in coordination with Cal Cities.

2.5 Determine next steps for City's annexation initiatives.

2.6 Evaluate the impact of regulatory systems at local, regional, and state levels.

Strategic Priority 6 - Protect the Natural Environment

6.5 Evaluate the feasibility and cost implications of creating or joining a community choice aggregation option and municipal owned utility to reduce carbon emissions and improve grid reliability.

FY 2024/25 Department Accomplishments

1. Successfully resolved 2 lawsuits through motion practice and another lawsuit through a motion for summary judgment affirmed on appeal, all with in-house counsel and resources.

2. Achieved favorable settlements of 2 lawsuits.

3. Filed two petitions for receivership, resulting in repairs being made to 2 dilapidated properties.

90 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

4. Changed excess carrier for workers compensation claims from LAWCX to CIRA, saving the City approximately $90,000 per year.

5. Selected and awarded third-party administrator for workers compensation claims.

6. Assisted with drafting and successful adoption of ordinances including reduction of speed limits on certain city streets, commercial use permits for city parks and beaches, electric vehicle parking, off-street vehicle parking regulations, time-share regulations, and vacation home rental regulations.

7. Assisted with drafting and negotiating contracts including purchase and sale agreement for acquisition of property for a replacement Fire Station 3, an agreement with El Dorado County for use of new multigenerational recreation facility, agreements with the California Tahoe Conservancy for the restoration and use of the former Motel 6 property and public safety training, vegetation management grant agreement with California Tahoe Conservancy, and energy services design-build contract with Willdan Energy Solutions.

8. Assisted staff in completing comprehensive update of personnel rules.

9. Assisted staff in determining initial feasibility of creating or joining Community Choice Aggregator.

10. Assisted staff to prepare successful application to El Dorado LAFCO for annexation of cleanup parcels.

11. Assisted staff in creation of Joint Powers Authority with El Dorado County for transit.

FY 2025/26 Department Goals and Objectives

1. Support staff in implementing newly adopted vacation home rental regulations.

2. Draft amendments to shared mobility device ordinance to improve public safety and limit city liability.

3. Work with City Council to draft update to City ethics policy.

4. Seek Attorney General opinion on TRPA land use authority through the state legislature.

5. With City Manager, determine next steps for City's annexation initiatives.

6. With City Manager, continue to evaluate feasibility and cost implications of creating or joining a community choice aggregation option and municipal owned utility to reduce carbon emissions and improve grid reliability.

Performance Measures
Strategic Priority 1.1: Broadband For All (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
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.
100% 100% n/a
Strategic Priority 1.2: Mid-Town Revitalization (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete the new Recreation and Swim Center
Complex, and in the meantime, maintain the current
complex for resident use.
25% 25% 100%
Strategic Priority 1.3: Housing (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Proactively work with an affordable housing developer
and partner agencies to develop affordable and/or
workforce housing at 3900 Lake Tahoe Boulevard.
50% 20% 50%

91 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.4: Transportation (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Evaluate feasibility of transit system run by the City. 100% 75% n/a Strategic Priority 1.5: Carbon Neutrality and Grid Reliability (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Evaluate feasibility and cost implications of creating a municipal owned utility. 33% 0% n/a
Strategic Priority 2.3: Connectivity (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Explore regulatory options for public access and
easements to beaches below the high water mark and
clarify rules with the State Lands Commission.
50% 30% n/a
Priority 1: Ability for Everyone Who Works Here to Live Here Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

1.5 Seek Attorney General opinion on TRPA land use
authority through state legislature. n/a n/a 100%
Priority 2: Efficient Government
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

2.5 Determine next steps for City's annexation initiatives. n/a n/a 100% Priority 6: Protect the Natural Environment
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

6.5 Evaluate the feasibility and cost implications of
creating or joining a community choice aggregation
option and municipal owned utility to reduce carbon
emissions and improve grid reliability.
n/a n/a 50%

92 Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 53,800 159,202 109,998 280,188 280,188 0% - Revenues Total 53,800 159,202 109,998 280,188 280,188 - - Expenditures
Personnel Services 675,768 720,497 821,962 882,632 932,765 6% 50,133 Contractual Services 363,617 455,554 223,566 516,055 505,188 -2% (10,867) Other Operating 1,272,808 1,404,937 1,644,986 2,665,676 2,585,676 -3% (80,000) Capital Outlay 5,385 - 19 3,500 2,000 -43% (1,500)
Expenditures Total 2,317,578 2,580,988 2,690,532 4,067,863 4,025,629 -1% (42,234) Net Rev (Exp) General Fund (2,263,779) (2,421,786) (2,580,535) (3,787,675) (3,745,441) Internal Service Fund
Revenues
Operating Revenues 1,836,810 2,431,616 2,782,540 2,479,755 2,757,845 11% 278,090 Revenues Total 1,836,810 2,431,616 2,782,540 2,479,755 2,757,845 11% 278,090 Expenditures
Personnel Services 1,476,892 1,236,210 1,604,076 1,959,989 2,283,439 17% 323,450 Contractual Services 129,997 153,538 153,969 155,000 158,000 2% 3,000 Other Operating 214,627 256,305 244,368 283,966 233,966 -18% (50,000) Capital Outlay 3,604 3,712 3,824 3,800 3,940 4% 140
Transfers Out 70,000 74,200 74,200 77,000 78,500 2% 1,500 Expenditures Total 1,895,120 1,723,965 2,080,437 2,479,755 2,757,845 11% 278,090 Net Rev (Exp) Special Revenue Fund (58,310) 707,650 702,103 - - FTE's 3 4 4 4 4 0%

93 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Internal
Services

94 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

95 Fiscal Year 2025-26 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 and Public Information Officer provide 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 ensures that residents and visitors have access to timely and reliable updates on all City matters. The Communication strategy also includes an integrated environment to promote civic engagement and participation. Staff leverages social media, traditional media, the City's website, and other innovative platforms to inform and engage 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 an emergency.

As a government affairs representative on behalf of the City, the Assistant City Manager serves as a liaison to local, regional, state, and federal entities, communicating policy priorities and creating opportunities for the City to collaborate with stakeholders. The Assistant City Manager also supports the City Council transportation and economic development priorities.

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

96 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA actions articulated in the 2020 Climate Action Plan; reduce solid and organic waste; and advance large, clean energy projects.

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 - Ability for Everyone Who Works Here to Live Here

1.8 Evaluate ability to reduce regulations for development and streamline approval process.

1.11 Identify and secure funding to develop a multi-family residential rehabilitation program.

Strategic Priority 2 - Efficient Government

2.1 Clarify roles/expectations of commissions.

2.4 Consider development of a legislative agenda in coordination with Cal Cities.

2.5 Determine next steps for City's annexation initiatives.

2.6 Evaluate the impact of regulatory systems at local, regional, and state levels.

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).

Strategic Priority 3 - Ensure Public Safety

3.3 Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States Forest Service (USFS) and California Tahoe Conservancy (CTC).

Strategic Priority 4 - Grow and Diversify the Economy

4.1 Identify viable second economies.

4.2 Create an Economic Development Advisory Committee to focus on local business retention and expansion programs as well as other potential economic development initiatives.

4.4 Support Lake Tahoe Community College (LTCC) to identify appropriate workforce programs (i.e. nursing school, paramedic school).

4.5 Evaluate cannabis tax and mitigation fee structure.

4.6 Complete an update to the City's Economic Development Element of the General Plan.

Strategic Priority 5 - Improve Transportation

5.4 Continue to support Transit JPA – increase funding for Lakelink microtransit.

5.5 Increase annual road repair through innovative maintenance and rehab program.

5.7 Evaluation of city-wide parking management strategies including potential expansion of paid parking and reduction of parking requirements.

97 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 6 - Protect the Natural Environment

6.4 Support the CivicSpark Fellow position.

6.5 Evaluate the feasibility and cost implications of creating or joining a community choice aggregation option and municipal owned utility to reduce carbon emissions and improve grid reliability.

Strategic Priority 7 - Recreation and Equitable Access for All

7.4 Evaluate public pier options.

FY 2024/25 Department Accomplishments

1. Completed evaluation of feasibility of development of the Chateau site.

2. Established the South Shore Transit JPA.

3. Implemented a Strategic Plan Implementation tracker and completed the Strategic Plan Update.

4. Completed inventory of vacant and underutilized land.

5. Implemented the ArtVenture online map.

FY 2025/26 Department Goals and Objectives

1. Apply for a CivicSpark Fellow to assist with economic development initiatives.

2. Support the transit JPA.

3. Evaluate cannabis tax and mitigation fee structure.

4. Create Economic Development Advisory Committee to focus on local business retention and expansion programs as well as other potential economic development initiatives.

5. Advocate with our legislature to get more funds for fire prevention and fuel reduction for the United States Forest Service (USFS) and California Tahoe Conservancy (CTC).

6. Increase annual road repair through innovative maintenance and rehab program.

Performance Measures
Strategic Priority 1.2: Mid-Town Revitalization (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete Recreation and Swim complex, Phase 2. 50% 90% 100% Strategic Priority 1.3: Housing (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Complete Sugar Pine Village, Phase 1A and 1B. 100% 90% ongoing Establish a local discretionary funding source. ongoing 50% ongoing Employee Housing Bill of Rights Program. 100% 100% ongoing Investigate feasibility of programs for affordable rents. 100% 100% ongoing Strategic Priority 1.4: Transportation (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Local revenue source for transportation. 30% 10% ongoing Continue to invest in South Shore Transit Management
Association. 100% 100% ongoing
Evaluation of Citywide parking strategy. 100% 0% ongoing Transit system run by the City. 100% 10% n/a

98 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 1.5: Carbon Neutrality and Grid Reliability (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Support the position of a CivicSpark Fellow 100% 100% ongoing Work with community partners to achieve 50% local,
renewable energy for all entities by 2025. ongoing ongoing ongoing Evaluate the feasibility of creating a municipally owned utility. 50% 10% n/a
Work with Liberty Utilities on MOU and customer
programs. ongoing ongoing ongoing
Strategic Priority 2.3: Connectivity (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Develop a communications strategy to promote biking as
a way of life in the South Lake Tahoe community. ongoing 100% ongoing Present options for increasing access to beaches below
high water mark. 100% 0% n/a
Strategic Priority 4.1: Economic Diversification Strategy (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Explore a focused pedestrian oriented sustainable tourism destination in South Lake Tahoe called the "Lake District" from Lakeview to Lakeside
50% n/a n/a
Strategic Priority 4.2: Support Development of a Regenerative Tourism Model (From 2023-2028 Strategic Plan)
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Transit Mobility Hub at the "Y". 20% n/a n/a
"Hole in the Ground" development facilitated. 60% 50% 60% Strategic Priority 4.3: Resident Retention and Workforce Development (From 2023-2028 Strategic Plan)
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Scholarships/grants and paid internships/apprenticeships for the local workforce. 50% 0% n/a
Develop City incentives system for hiring local. 100% 0% n/a Work with partners to implement sustainable green
industry jobs. 20% 0% n/a
Strategic Priority 5.2: Digital Government (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Update or revamp City website, including mobilefriendliness. 100% 70% 100%

99 Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 5.4: Local Control (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Analyze desirability and feasibility of annexation of
certain unincorporated areas of El Dorado County into
the City.
100% 50% 100%
Strategic Priority 2: Efficient Government
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

2.1 Clarify roles/expectations of commissions. n/a n/a 50%

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).
ongoing ongoing ongoing
Strategic Priority 3: Ensure Public Safety
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

3.3 Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States Forest
Service (USFS) and California Tahoe Conservancy (CTC).
ongoing ongoing ongoing
Strategic Priority 4: Grow and Diversify the Economy
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

4.1 Identify viable second economies. n/a n/a ongoing

4.2 Create an Economic Development Advisory
Committee to focus on local business retention and
expansion programs as well as other potential economic
development initiatives.
n/a n/a 50%

4.5 Evaluate cannabis tax and mitigation fee structure. n/a n/a 100% Strategic Priority 5: Improve Transportation
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

5.4 Continue to support Transit JPA – increase funding for Lakelink microtransit. ongoing ongoing ongoing

5.5 Increase annual road repair through innovative
maintenance and rehab program. ongoing ongoing ongoing
Strategic Priority 6: Protect the Natural Environment
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

6.4 Support the CivicSpark Fellow position. ongoing ongoing ongoing

6.5 Evaluate the feasibility and cost implications of
creating or joining a community choice aggregation
option and municipal owned utility to reduce carbon
emissions and improve grid reliability.
n/a n/a 30%

100
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Strategic Priority 7: Recreation and Equitable Access for All Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

7.4 Evaluate public pier options. n/a n/a 50%
Department Goal 1: Support the City Council
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Support Mayor outreach opportunities (number of
events organized). 6 6 6
Host annual State of the City (number of events hosted). 1 1 1 Meet regularly with council members. weekly
ongoing
weekly
ongoing
weekly
ongoing
Provide Strategic Priorities implementation plan
(number of reports provided). 1 2 ongoing
Department Goal 2: Increase Public Engagement
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Increase social media platform engagement. 20% 10% 20%
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. 6 6 6
Department Goal 3: Increase Employee Engagement
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Annual City Manager awards. annual annual annual
Employee recognition events. 1 1 1

101
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues - 41,386 93,089 0 - - (0)
Grants - - 75,000 - - - -
Transfers In 36,793 6,031 27,314 16,173 16,173 0% -
Revenues Total 36,793 47,417 195,404 16,173 16,173 - (0) Expenditures
Personnel Services 1,040,189 1,224,411 1,470,284 1,877,432 1,980,309 5% 102,877 Contractual Services 128,501 281,319 241,788 627,186 305,250 -51% (321,936) Other Operating 98,536 125,078 135,812 231,329 171,384 -26% (59,945) Capital Outlay 51,491 48,503 49,763 88,450 82,200 -7% (6,250) Transfers Out 2,788 6,031 2,314 16,173 16,173 0% -
Expenditures Total 1,321,505 1,685,342 1,899,961 2,840,570 2,555,316 -10% (285,254) Net Rev (Exp) General Fund (1,284,712) (1,637,925) (1,704,557) (2,824,397) (2,539,143) Special Revenue Fund
Revenues
Operating Revenues 75,157 84,333 81,331 84,000 80,000 -5% (4,000) Transfers In (540) 472 - 130,000 22,000 -83% (108,000)
Revenues Total 74,617 84,805 81,331 214,000 102,000 -52% (112,000) Expenditures
Personnel Services - - - - - - -
Contractual Services - - - - - - -
Other Operating - 16,300 700 137,000 22,000 -84% (115,000) Capital Outlay - - 128,101 90,000 145,000 61% 55,000
Expenditures Total - 16,300 128,801 227,000 167,000 -26% (60,000) Net Rev (Exp) Special Revenue Fund 74,617 68,505 (47,470) (13,000) (65,000) Internal Service Fund
Revenues
Operating Revenues 3,441,336 3,493,372 3,862,533 4,815,125 6,097,453 27% 1,282,328 Transfers In 50,200 55,200 51,300 45,000 748,210 1563% 703,210 Revenues Total 3,491,536 3,548,572 3,913,833 4,860,125 6,845,663 41% 1,985,538 Expenditures
Personnel Services 3,308,780 3,529,746 3,842,996 4,808,625 6,087,803 27% 1,279,178 Contractual Services 50,646 38,381 51,833 47,500 51,600 9% 4,100 Other Operating 41 45 48 - 1,118,260 100% 1,118,260
Capital Outlay 4,004 3,966 4,143 4,000 5,000 25% 1,000
Expenditures Total 3,363,472 3,572,138 3,899,020 4,860,125 7,262,663 49% 2,402,538 Net Rev (Exp) Special Revenue Fund 128,064 (23,566) 14,813 - (417,000) FTE's 6 6.75 7 8 8 0%

102
Fiscal Year 2025-26 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 CalPERS 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 Revenue Services Division is responsible for managing and safeguarding the City’s revenues. Core responsibilities include the monitoring, collection and reporting of various revenue streams to ensure compliance and support City operations. Key functions of the division include Transient Occupancy Tax (TOT) revenue collection from 120 hotels and motels, as well as 725 vacation rentals operated either individually or through one of 25 property management companies; Business Tax collection from more than 4,000 businesses operating within the City; and cash and treasury management, including daily bank deposits, other banking activities, and investment transactions to ensure the availability of funds to meet City obligations. The division also manages accounts receivable processing for all City departments; delinquency enforcement and revenue audits, including the collection of unpaid taxes and fees; and administration of economic development loan collections. 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.

103
Fiscal Year 2025-26 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 4 virtualized data centers, 300 computers and laptops, 200 mobile devices, 35 patrol cars with mobile data computers (MDCs) with In-Car-Video (ICV) equipment, 9 Fire vehicles with mobile data devices,130 printers/faxes/plotters, 20 scanners, over 60 surveillance cameras, body-camera data, a wide variety of networking equipment (firewalls, routers, and switches, wireless access points), and over 3000 software instances annually. These servers, computers and other equipment, and software are located throughout the city in 21 physical 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. In FY 2024, the 2013 Parking Garage Bonds were paid off.

City-wide Strategic Priorities Supported
The Finance department supports all strategic priorities, but dedicates most of its work to the following:

Strategic Priority 2 - Efficient Government

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).

Strategic Priority 4 - Grow and Diversify the Economy

4.5 Evaluate cannabis tax and mitigation fee structure.

Strategic Priority 5 - Improve Transportation

5.5 Increase annual road repair through innovative maintenance and rehab program.

FY 2024/25 Department Accomplishments

1. Received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for FY 2024/25 and the Certificate of Achievement for Excellence in Financial Reporting for FY 2023/24.

2. Completed the annual update of the City's Financial Policies, ensuring continued alignment with best practices and Council priorities.

3. Developed a new financial policy, “Fraud, Waste and Abuse”, which was approved by City Council on August 12th, 2025.

4. Provided training to all departments and employees on the updated financial policies to strengthen policy awareness and promote accountability.

5. Provided detailed financial reporting to the Measure P Transient Occupancy Tax (TOT) Oversight Committee.

104
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

6. Maintained transparent financial reporting on Measure S Sales tax revenues, expenditures and projects via the City's Fiscal Accountability webpage.

7. Presented Five-Year Financial Plan Update to City Council in both March and August 2025, ensuring ongoing fiscal foresight and planning.

8. Successfully implemented the third year of the Classification and Compensation Study, incorporating updates from 2023-2026 Memoranda of Understanding (MOUs) into Payroll.

9. Applied for eight grants totaling over $2.8 million; to date, six grants have been awarded totaling $2,140,313, one proposal for $650,000 is under review, and one proposal ($2,500) was denied. Nine grant projects have been completed and closed out.

10. Successfully conducted a Finance Department presentation at the Community Academy in April 2025, promoting civic engagement and public understanding of municipal finance.

11. Initiated a comprehensive User Fee Study, with anticipated completion in 2025or early 2026.

12. Successfully completed a state audit of the Gas Tax Fund with no findings, as conducted by the State Controller’s Office (SCO), demonstrating full compliance with applicable state regulations and sound financial practices.

13. Launched the One Solution to Finance Enterprise upgrade project, aimed at modernizing financial operations.

14. Updated internal departmental procedures and workflows to support the Finance Enterprise upgrade and prepare for future audits.

15. Vastly improved cyber security posture with comprehensive cybersecurity policy.

16. Implemented end user cyber security training program to include role based targeted training.

17. Implemented IT cybersecurity compliance reporting program.

18. Completely dismantled and rebuilt our Public Safety Dispatch Center to accommodate a remodel.

19. Updated security protocols to comply with new DOJ/CJIS policies.

20. Replaced wireless access point infrastructure.

21. Improved datacenter security and fault tolerance.

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

23. Further reduced number of physical servers.

24. Implemented rapid recover/failover for critical public safety operations.

25. Completed and passed network penetration tests.

26. Performed audit of telecommunication contracts to identify cost savings.

27. Upgraded PD data center and provided a video surveillance storage solution for all city cameras.

28. Established data disaster recovery site for all critical public safety workloads.

29. Full inventory of IT assets.

30. Transitioned from an outdated planning and permitting software platform to a modern cloud based solution (Community Development).

31. Developed automated workflows for city process to improve efficiency and auditing.

32. Worked with City leadership to create a comprehensive AI Use Policy.

33. Partnered with a third party cybersecurity provider to supplement our Security Operations Center.

34. Established regular collaboration with partner agencies to address cybersecurity matters and strategic planning.

35. Completed technology refresh for our City Council Chambers.

36. Responded to approximately 3000 incidents within FY2025.

37. Added additional video surveillance at City Facilities.

FY 2025/26 Department Goals and Objective

1. Deliver exceptional services internally and to the public by maintaining high standards of accuracy, responsiveness, and professionalism.

2. Identify cost-saving opportunities and operational efficiencies across departments to support long-term financial sustainability.

105
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

3. Pursue grant funding strategically, while actively monitoring and responding to legislative and regulatory changes affecting local government finance.

4. Complete and implement the User Fees study, including presentation of results to City Council and integration of updated fees into the City’s Master Fee Schedule.

5. Conduct a “Budget Scrub” session in June 2026 as part of the FY 2026-2027 budget process, engaging key staff from all departments.

6. Develop the FY 2026-2027 Budget document in alignment with GFOA best practices, with a goal of maintaining the Distinguished Budget Award.

7. Enhance public transparency and engagement by expanding content of Finance department webpages and exploring interactive budget tools and dashboards options.

8. Strengthen long-range financial planning, including updates to reserve policies, debt management strategies, and capital improvement financing mechanisms.

9. Support financial system integration and automation to reduce manual processes, improve data accuracy, and streamline reporting.

10. Collaborate with departments to enhance grant management capacity, including staff training, compliance, monitoring, and post-award reporting.

11. Support succession planning efforts to ensure continuity of financial operations and institutional knowledge transfer.

12. Complete the upgrade and full transition from One Solution to Finance Enterprise, including staff training, system testing, and process improvements.

13. Evaluate and update internal Finance Department procedures in light of new system capabilities and audit recommendations.

14. Perform regular cyber security tabletop exercises alongside other local and state agencies.

15. Regularly test backups and cybersecurity readiness.

16. Further improve fault tolerance across all data centers.

17. VOIP system to replace City copper phone system.

18. Continue to work with the Data and Innovation Manager to explore software and processes efficiencies to reduce administrative overhead.

19. Implement data governance tools that will allow staff to comply with record retention rules.

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

21. Replace access control system at Airport.

22. Develop IT project steering committee to prioritize goals and resources.

23. Update and replace general IT security policy.

24. Expand physical access control systems to other critical buildings.

25. Onboard new City facilities. (Rec Center, Police Annex).

26. Implement satellite based redundant internet connections for critical facilities.

27. Continue to decommission legacy platforms and systems.

28. Complete migration to .gov domain.

106
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Performance Measures
Strategic Priority 5.2: Digital Government (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
IT Strategic Plan completed and implemented. 100% 100% 100% IT equipment is kept at current industry standards. 100% 95% 100% Strategic Priority 2: Efficient Government
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Publish Annual Comprehensive Financial Report no later
than 180 days following fiscal year end. ≤ 180 days 199 days ≤ 180 days Publish Budget document no later than 90 days following the budget adoption. ≤ 90 days 90 days ≤ 90 days
Complete month closing within 30 days of month end. 100% 93% 100% Maintain solid financial practices and a “clean”
unqualified opinion. 100% 100% 100%
Output Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Number of Business Licenses Issued 3964 4175 4200
Number of New Business Licenses Issued 596 650 700
Number of TOT Transactions Processed 4128 4200 4200

107
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 46,302,744 49,116,096 51,186,265 51,835,392 54,510,683 5% 2,675,291 Transfers In 81,734 91,123 339,615 80,685 82,855 3% 2,170 Revenues Total 46,384,478 49,207,219 51,525,880 51,916,077 54,593,538 5% 2,677,461 Expenditures
Personnel Services 1,623,346 1,730,060 1,856,988 2,044,101 2,322,333 14% 278,232 Contractual Services 337,355 380,300 426,540 740,789 496,080 -33% (244,709) Other Operating 186,639 184,912 179,163 209,405 200,050 -4% (9,355) Capital Outlay 232,610 252,788 527,687 428,500 439,500 3% 11,000 Expenditures Total 2,379,951 2,548,060 2,990,377 3,422,795 3,457,963 1% 35,168 Net Rev (Exp) General Fund 44,004,527 46,659,159 48,535,503 48,493,282 51,135,575 Enterprise Fund - Parking Garage
Revenues
Operating Revenues 27,621 208,577 110,604 20,000 20,000 0% - Transfers In 330,000 330,000 330,000 330,000 330,000 0% - Revenues Total 357,621 538,577 440,604 350,000 350,000 0% - Expenditures
Personnel Services - - - - - - -
Contractual Services 1,513 3,800 - - - - -
Debt Service/Leases* 291,913 280,742 72,820 - - - -
Expenditures Total 293,425 284,542 72,820 - - - -
Net Rev (Exp) Enterprise Fund - P. Garage 64,196 254,036 367,783 350,000 350,000 FTE's 12 12 12 12.25 14 14%

108
Fiscal Year 2025-26 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. In FY 2022/23, $2.7 million was appropriated towards the new Multi-Generational Recreation and Aquatics Center construction project.

109
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 7,138,408 8,238,512 8,158,833 7,881,626 8,454,514 7% 572,888 Other Financing Sources 953,398 398,427 129,947 117,000 480,586 311% 363,586 Revenues Total 8,091,806 8,636,939 8,288,780 7,998,626 8,935,100 12% 936,474 Expenditures
Personnel Services 2,630,071 2,549,936 2,965,802 2,888,251 3,004,724 4% 116,473 Contractual Services 903,419 1,250,000 1,144,587 1,240,866 1,239,754 0% (1,112) Other Operating 957,350 770,285 1,287,697 1,300,162 667,710 -49% (632,452) Capital Outlay - 1,114,556 48,394 0 - -100% (0)
Transfers Out 19,190,652 16,429,406 20,451,297 20,396,815 15,619,236 -23% (4,777,579) Expenditures Total 23,681,492 22,114,183 25,897,777 25,826,094 20,531,424 -21% (5,294,670) Net Rev (Exp) General Fund (15,589,686) (13,477,244) (17,608,996) (17,827,468) (11,596,324) Special Revenue Fund
Revenues
Operating Revenues (26,068) 60,123 97,949 40,000 80,000 100% 40,000 Grants 5,309,994 - - - - - -
Transfers In 1,000,000 200,000 - - - - -
Revenues Total 6,283,926 260,123 97,949 40,000 80,000 100% 40,000 Expenditures
Transfers Out 6,376,994 - - 0 - - (0)
Expenditures Total 6,376,994 - - 0 - - (0)
Net Rev (Exp) Special Rev. Fund (93,068) 260,123 97,949 40,000 80,000 Debt Service Fund
Revenues
Operating Revenues 1,364 43,938 3,101,673 600,000 2,600,000 333% 2,000,000 Transfers In 3,864,746 61,380,127 8,114,774 7,868,732 7,589,990 -4% (278,742) Revenues Total 3,866,110 61,424,065 11,216,447 8,468,732 10,189,990 20% 1,721,258 Expenditures
Contractual Services 68,532 24,258 29,063 24,550 29,350 20% 4,800 Debt Service/Leases 3,837,455 4,360,100 5,986,519 8,036,880 8,046,841 0% 9,961 Transfers Out - - 20,242,631 35,924,336 12,314,332 -66% (23,610,004) Expenditures Total 3,905,987 4,384,358 26,258,213 43,985,766 20,390,523 -54% (23,595,243) Net Rev (Exp) Debt Service Fund (39,877) 57,039,707 (15,041,766) (35,517,034) (10,200,533) FTE's - - - - - 0%

110
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 3,086,677 3,132,367 3,169,637 3,125,000 3,164,000 1% 39,000 Transfers In 12,400 13,900 11,500 11,000 13,500 23% 2,500 Revenues Total 3,099,077 3,146,267 3,181,137 3,136,000 3,177,500 1% 41,500 Expenditures
Contractual Services 3,052,053 3,081,980 3,118,716 3,080,880 3,118,500 1% 37,620 Other Operating 22,417 23,922 28,141 24,000 27,500 15% 3,500 Transfers Out 30,817 31,069 31,384 31,120 31,500 1% 380 Expenditures Total 3,105,287 3,136,971 3,178,241 3,136,000 3,177,500 1% 41,500 Net Rev (Exp) (6,210) 9,296 2,897 - -
FTE's - - - - - 0%

111
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 4,220,972 6,012,626 5,593,094 5,846,226 4,746,365 -19% (1,099,861) Transfers In 1,067,000 - - 0 - - (0)
Revenues Total 5,287,972 6,012,626 5,593,094 5,846,226 4,746,365 -19% (1,099,861) Expenditures
Contractual Services 97,717 112,206 11,263 130,000 20,300 -84% (109,700) Capital Outlay 82,192 82,192 82,192 - - - -
Debt Service/Leases 2,449,912 2,322,212 3,295,191 5,100,906 5,099,306 0% (1,600) Transfers Out - 35,989 46,241 325,019 212,058 -35% (112,961) Expenditures Total 2,629,822 2,552,600 3,434,886 5,555,925 5,331,664 -4% (224,261) Net Rev (Exp) 2,658,150 3,460,027 2,158,207 290,301 (585,299) FTE's - - - - - 0%

112
Fiscal Year 2025-26 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.

113
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 987,898 1,139,957 1,105,698 1,080,100 1,110,600 3% 30,500 Revenues Total 987,898 1,139,957 1,105,698 1,080,100 1,110,600 3% 30,500 Expenditures
Personnel Services - - - - - - -
Contractual Services 34,161 40,422 35,746 50,825 114,273 125% 63,448 Other Operating 7,056 11,833 13,468 47,075 60,500 29% 13,425 Debt Service/Leases 508,853 506,819 504,219 505,706 505,928 0% 222 Transfers Out 403,000 403,000 403,365 404,565 426,355 5% 21,790 Expenditures Total 953,071 962,074 956,797 1,008,171 1,107,056 10% 98,885 Net Rev (Exp) 34,828 177,884 148,901 71,929 3,544
FTE's - - - - - 0%
* Actual amounts were adjusted due to removal of the Retiree Health trust account not administered by the City.

114
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

115
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

116
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

117
Fiscal Year 2025-26 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 Response Unit
 Crisis Negotiation Team
 SWAT
o School Resource Officer
o Police Boat Safety Program (State Grant/Vessel Tax Funded) o Reserve Officer/ Annuitant Program
• Detectives
o Homicide
o Sexual Assault
o Child Abuse Crimes
 Physical
 Sexual
 Internet Crimes Against Children
 Child Sexual Abuse Material
o Domestic Violence
o Property Crimes
 Theft
 Fraud
 Internet Crimes
o Cannabis Control Officer
o High Tech Investigation
o Crime Scene Investigation
o Evidence/Property
 Evidence and Property Booking and Retention
 Forensic Processes
o Background Investigation
• Joint Dispatch Center
o Public Safety Answer Point
 Emergency Incoming Calls
 Non-emergency Incoming Calls
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

118
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA o Cal Tahoe JPA 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
o Vehicle Abatement
o Graffiti Abatement Reporting and Volunteer Program
o Radar Trailer Deployment
o Lime/Byrd Scooter Compliance
o Heavenly Residential Parking Permit Program
o Lakeside Residential Parking Permit Program
o Snow Removal Conditions
 Snow Cites
 Snow Tows
o False Alarm Management
o Administrative Citations
o Fire
o Building
o Clean Tahoe
o South Tahoe Refuse
o Finance
o Traffic Control
o Applicant and Registrant Fingerprinting
o Abandoned Properties
• Police Records
o Front Office Public Contact
o Public Records Requests
o Criminal Case Management
 Follow Up Audit
 Prosecutorial Assistance
o Sex Offender Registration
o CLETS/CIBRS/DOJ Compliance
o Records Retention Processes
o Archive Maintenance
Administration
100 02110
The Administrative Division is responsible for the overarching leadership and management of the Police Department i.e. policy, budget, recruitment, payroll, training, travel, State mandate compliance. The Administration Division is currently staffed with the Chief of Police, and Administrative Lieutenant and an Administrative Assistant.

An Administrative Lieutenant, funded through Measure S Sales Tax assists with new State Law mandates, Policy Manual updates, Internal Affairs investigations, Mandate Reimbursement, Police Records, training compliance, and other duties. This Lieutenant also manages the Community Service Officer Program as well as the Parking Management Program.

Operations
100 02120
The Operations Division encompasses the basic patrol functions of the police department. During this coming fiscal year, the division will consist of 27 patrol officers. This includes one (1) traffic (motor) officer, one (1) School

119
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Resource Officer assigned to South Tahoe High school (paid in part by the Lake Tahoe Unified School District), and one (1) officer assigned to the STACS program. In addition to the line level staff, this division has three (4) Reserve Officers (Part time Marine Unit Officers and Background Investigators), Five (5) Patrol Sergeants, and one (1) Operations Lieutenant. Currently we have no canine officers, the police department hopes to fill one position in 2025-2026.

Note: At the time of this report 1 of 42 Sworn Officers is off work for long-term injuries. In addition, there is one Officer is off on long-term military leave in an unfunded position. Two officers will have graduated from the police academy this year and entered their probationary period in training. Additionally, three other police trainees have been sent to the police academy and anticipate graduation toward the end of the year.

The main service provided by this division is uniformed patrol. In addition to patrol level functions, this division develops, manages, plans and executes special events, a canine program, field training program, officer-in-charge program, bike patrol, the marine officer program, crisis negotiations, SWAT, STACS, traffic unit, the majority of inhouse training to include defensive tactics, firearms training, emergency vehicle operations and control, 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.

This includes radio equipment failure and upkeep as well as mobile and satellite emergency communications. The Joint Dispatch Center handles incoming emergency, non-emergency and informational phone calls while providing 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 one (1) Full-time Dispatch Supervisor and nine (9) Full-time Public Safety Dispatchers. At the time of this update, we currently employ 7 of 9 full-time dispatchers with one candidate currently in background.

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 Facilities Maintenance.

The Detective Division is staffed with one (1) lieutenant, one (1) Detective Sergeant, five (5) investigative detectives, one (1) Cannabis Investigator and two (2) forensic evidence technicians, of which one position is currently vacant.

While a smaller unit of the Police Department, the detective division is the funnel through which all crimes sift before being prosecuted. This division can commit significant resources to high-toll person crimes such as homicide, sexual assault, child sexual exploitation, as well as such crimes addressing domestic violence and theft.

The Evidence Unit functions under the support division with the majority evidence coming from patrol. The Evidence Technicians have specialized training that allows them to apply forensic tools, methods, and processes to develop leads and suspects in crime(s) otherwise yet to be resolved.

The Records Division is staffed with one (1) records supervisor and two (2) records technicians. This division is responsible for moving criminal cases to prosecution acting as the criminal case portal to the prosecutor's office.

This division handles new state mandates related to case and incident reporting requirements as well as innumerable requests for public records. Aside from criminal cases, Records handles report releases and public records requests.

120
Fiscal Year 2025-26 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 including new police vehicles, a required new computer server, and one-time equipment purchases such as the mobile shooting range. These revenues may also be used to purchase other large expenditure items such as a replacement of the police boat purchased in 2016.

OTHER POLICE PROGRAMS
Police Certified Training (POST)
100 02150
The State of California through POST provides reimbursement 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 and dispatcher training is reimbursed through POST, however, there is often a cost sharing component. Additionally, not all POST approved training is POST reimbursable.

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.

DUI/Traffic Safety Grant
229 02110
The OTS (Office of Traffic Safety) grant is an enforcement and assistance program funded through the California Office of Traffic Safety and the National Highway Traffic Safety Administration (NHTSA). OTS provides funding for

121
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA overtime and special enforcement details related to traffic safety including but not limited to DUI saturation patrols and checkpoints, motorcycle enforcement, bicycle and pedestrian safety enforcement, and Primary Collision Factor (PCF) enforcement. The grant also funds advanced officer trainings to include SFST- Standard Field Sobriety Testing, ARIDE - Advanced Roadside Impaired Driver Enforcement, and DRE - Drug Recognition Expert. The South Lake Tahoe Police Department received the OTS Grant fiscal year 24/25. We intend to apply for the OTS grant in perpetuity.

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 24/25 grant cycle; however, we will apply again for budget year 2025/2026.

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. Federal Guidelines exist limiting the expenditure of this money.

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. Federal Guidelines exist limiting the expenditure of this money.

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. The boat officers receive supplemental specialized training specific to this assignment. Funding for the Police Boat Patrol program varies on amount granted by California Department of Boating and Waterways and El Dorado County Vessel Tax revenues.

Some of the services provided by our boat patrol include:
• Law enforcement patrol
• Lake-wide outside agency assist
• Rescue/recovery operations
• Crime prevention
• General law enforcement investigations
• Vessel assist
• Vessel collision investigation
• Boater education

122
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA 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 provided funds for Live Violence Free to provide advocacy, support, assistance, and outreach to victims of Domestic Violence. In addition, a portion of these funds accompanied by matching funds are applied towards the salary and benefits of one Police Detective (FTE) as well as minimal domestic violence related overtime expenses generated by the PD Joint Dispatch Center. Dispatchers are responsible for fielding calls from victims and facilitating police and medical emergency response. Additionally, dispatch may summon or refer advocacy services for domestic violence and/or sexual assault victims. Funding for this grant expires on 12/31/2025. We intend to reapply for this grant should it be available for the calendar year 2026.

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 funds 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 has partnered with Barton Memorial Hospital to identify best practice evidence-based uses for this grant within the identified Core Strategies, Approved Uses, and High Impact Abatement Activities to mitigate opioid abuse.

COMMUNITY SERVICES OFFICE (CSO) DIVISION
Code Enforcement
100 02140
The Community Services Office is staffed with one (1) Full time Community Service Supervisor, one (1) Full time Administrative Assistant, one (1) Full time Code Compliance Investigator, four (4) Full time Community Services Officers (of which three positions are filled) handling Code Enforcement, Nuisance Abatement, Vacation Home Rental Enforcement and Vehicle Abatement. This division also has four (4) Parking Ambassadors (of which three positions are filled).

This division sees consistent employee turnover as it acts as a developmental pipeline for local workforce and employee retention.

This account was established for 2015-16 budget to consolidate four Parking Management Programs and one Community Code Enforcement accounts. At that time, the City's paid parking program was dissolved; however, the function of parking enforcement remains for city-wide parking enforcement.

This account receives parking fines generated from contractual enforcement obligations at Crescent V (Village Center shopping center) as well as fines from enforcement on Bellamy Court. Half of two Parking Ambassadors are funded from this citation revenue.

The Community Service Officers also issue administrative citations for the Building Department as well as the Fire Department.

123
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Vacation Home Rental Program
218 05330
The City initially adopted the Vacation Home Rental (VHR) Program in 2003 in response to community concerns.

Over time the number of vacation homes has steadily grown and in response the City modified and created a set of policies and regulations to provide clarity for the processing or new applications, renewal of existing licenses, and notification of surrounding neighbors to ensure public participation, while maintaining the residential character.

Currently the City's Police Department reviews applications and issues permits pursuant to the amended city code while the Development Services Department continues to conduct inspections.

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. This fund is subject to participatory fluctuations based on countywide usage.

Nuisance Abatement
243 03803
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.

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 was identified to reduce the debt associated with the parking garage and now transferred to the General Fund. This parking management area has been expanded to include parking on both the east and west sides of Bellamy Court for a total of 62 spaces. 2023 saw the replacement of obsolete parking meters on Bellamy. Enforcement of parking on Bellamy Court is handled by the Parking Ambassadors.

Parking Garage Operations
520 05320
The City's public parking garage provides over 400 parking spaces adjacent to 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. The Parking Garage's daily operations were transferred to the Police Department with the Parking Management Program that was established in 2012.

Since then, the Police Department has been working to upgrade the garage both structurally and technologically.

Completed projects at the parking garage include the updated Parking Access and Revenue Control System (PARCS) to make using the parking garage as frictionless as possible while diminishing lost revenue and adding an available space display. 2025-2026 will see the addition of new lighting and paint for safety and aesthetics if funding is available.

Two (2) FTE Parking Ambassadors are funded from this account. Half of two other Parking Ambassadors are funded from this account.

124
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA 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 2 - Efficient Government

2.7 Allow the deployment of new technology that is scientifically safe.

2.8 Evaluate appropriate systems and tools for processes and communications that are cyber safe (i.e. website, AI framework, scheduling system, etc.).

Strategic Priority 3 - Ensure Public Safety
Strategic Priority 5 - Improve Transportation

5.1 Improve scooter safety for users and non-users.

5.2 Complete the conceptual US50 Corridor Planning Study including transit options and crossjurisdictional coordination (to include gondola, widened bike lanes, speed reduction, and Y mobility hub).

5.7 Evaluation of city-wide parking management strategies including potential expansion of paid parking and reduction of parking requirements.

FY 2024/25 Department Accomplishments

1. Promoted Admin Lieutenant.

2. Chief Stevenson retirement.

3. Recruitment and selection of new Chief of Police Roberson.

4. Police Officer promoted to Sergeant.

5. Sergeant promoted to Lieutenant.

6. 3 Police Officers transitioned into Detectives.

7. Admin Division in compliance with storage and retention of historic police files.

8. Admin division completed backlogged training files.

9. Admin division upgraded police department website and social media for better community engagement.

10. Clinician working in field with STACS officer.

11. 4 Police Trainees successfully completed the academy; 2 are currently in field training and another 3 trainees begin academy in July 2025.

12. Maintaining fully staffed community service officers.

13. Hired two additional parking ambassadors.

14. In collaboration with Public Works Department, completed structural upgrades at parking garage.

15. Completed and integrated new PARCS system at parking garage for frictionless experience.

16. New VHR response post Measure T; including development and implementation of VHR portal.

FY 2025/26 Department Goals and Objective

1. Finalize and accept public safety radio system.

2. Full dispatch staffing.

3. Maintain full sworn officer staffing.

4. Hire 4 VHR enforcement CSOs and a CSO supervisor.

5. Complete PD roof replacement and evidence ventilation system upgrade.

6. Complete covered parking solar panel project at the PD.

7. Complete PD parking lot drainage, grading and paving.

125
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

8. Complete addition of lighting and new paint to parking garage.

9. Continue to implement more robust succession planning, leadership, and mentoring processes.

10. Increase publicly visible police presence.

11. Enhance enforcement along the City's multi-use bike paths.

Performance Measures
Strategic Priority 3: Ensure Public Safety
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Reduce vacancy rate % (injury and unfilled). 0% 20.5% 0% Department Goal 1: Bring the Police Department to Full Staffing Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Patrol division fully staffed. 100% 90% 100%
Dispatch Center fully staffed. 100% 78% 100%
Community Service Office Division fully staffed. 100% 75% 100% Parking Ambassadors fully staffed. 100% 75% 100%
K9 Team re-established. n/a 50% 100%
School Resource Officers assigned. n/a 50% 100%
Number of employees on temp injured status. 0 2 0
Number of vacancies unfilled - patrol, dispatch, CSO, PA. 0 9 0 Number of new employees hired. 5 10 9
Department Goal 2: Complete Implementation of Records Management System Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
TIMS system online and historic training data uploaded. 100% 100% ongoing Storage and retention of historic police files. 100% 100% ongoing Department Goal 3: Complete Radio System Upgrade and Move to New System Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Public Safety Radio System replacement completed. 100% 95% 100% Department Goal 4: Complete Build Out of Parking Enforcement Program Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Parking Ambassador enforcement citywide. 100% 75% 100%
Department Goal 5: Continue TLO Position
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Continue to assign SLTPD Detective to TLO position to
fill void from the loss of SLEDNET. 100% 100% ongoing
Department Goal 6: Improve Police Department Social Media Engagement Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Increase Social Media followership. 20,000 18,684 25,000

126
Fiscal Year 2025-26 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 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 1,622,762 2,268,823 2,698,593 2,607,168 2,735,092 5% 127,924 Other Financing Sources 96,489 358,318 667,331 507,878 467,512 -8% (40,366) Revenues Total 1,719,251 2,627,141 3,365,924 3,115,046 3,202,604 3% 87,558 Expenditures
Personnel Services 11,172,942 11,443,993 13,084,245 14,918,954 14,928,232 0% 9,278 Contractual Services 92,356 134,257 211,013 305,300 188,200 -38% (117,100) Other Operating 627,487 749,049 802,558 872,166 774,666 -11% (97,500) Capital Outlay 279,218 509,237 410,892 479,053 332,520 -31% (146,533) Expenditures Total 12,172,003 12,836,536 14,508,708 16,575,473 16,223,618 -2% (351,855) Net Rev (Exp) General Fund (10,452,753) (10,209,395) (11,142,784) (13,460,427) (13,021,014) Special Revenue Fund
Revenues
Operating Revenues 2,667,468 2,801,889 2,665,926 3,856,669 4,173,181 8% 316,512 Grants 379,706 375,747 232,214 285,609 143,006 -50% (142,603) Other Financing Sources 683,078 776,438 762,000 638,994 577,000 -10% (61,994) Revenues Total 3,730,252 3,954,074 3,660,140 4,781,272 4,893,187 2% 111,915 Expenditures
Personnel Services 1,087,481 938,738 888,024 1,282,621 1,639,050 28% 356,429 Contractual Services 355,111 169,787 166,282 685,092 559,864 -18% (125,228) Other Operating 460,720 496,494 534,487 643,093 230,513 -64% (412,580) Capital Outlay 244,327 571,484 650,407 1,561,688 968,000 -38% (593,688) Debt Service/Leases 4,430 - - - 2,000 100% 2,000
Transfers Out 425,483 1,137,818 2,127,216 1,249,872 1,027,855 -18% (222,017) Expenditures Total 2,577,552 3,314,321 4,366,417 5,422,366 4,427,282 -18% (995,084) Net Rev (Exp) Special Revenue Fund 1,152,700 639,752 (706,277) (641,094) 465,905 Enterprise Fund
Revenues
Operating Revenues 1,337,306 1,450,594 1,395,871 1,418,800 2,263,000 60% 844,200 Other Financing Sources - 22,500 - 5,000 - -100% (5,000) Revenues Total 1,337,306 1,473,094 1,395,871 1,423,800 2,263,000 59% 839,200 Expenditures
Personnel Services 240,543 724,840 599,083 445,300 357,816 -20% (87,484) Contractual Services 260,452 162,674 409,443 160,240 145,000 -10% (15,240) Other Operating 181,349 181,833 190,277 277,300 967,075 249% 689,775 Capital Outlay 194,952 231,703 290,198 1,234,155 121,500 -90% (1,112,655) Debt Service/Leases 52,279 59,504 70,177 70,000 75,000 7% 5,000 Transfers Out - 200,000 85,000 75,000 75,000 0% (0)
Expenditures Total 929,575 1,560,554 1,644,179 2,261,995 1,741,391 -23% (520,604) Net Rev (Exp) Enterprise Fund 407,731 (87,460) (248,309) (838,195) 521,609 FTE's 65 68 69 71.1 74 4%

127
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Fire Department
Core Services
South Lake Tahoe Fire Rescue's mission is to serve our community with compassion, professionalism and honor.

We accomplish this through our guiding principles:
• We are committed to the protection of life, property and the environment at South Lake Tahoe. • We believe the community, the pristine lake and the citizens and visitors are the reason for our existence. • We will foster and sustain the trust of the community, and will consistently protect that confidence through our professionalism, competence, attitude, conduct and actions. • We will serve our community with honesty, fairness and integrity. • We will pursue safe, effective, timely, caring, standardized and economic solutions to our residents and visitors emergencies.
• We will provide professional, skilled and courteous customer service at all times.

The Fire Department provides fire suppression, emergency medical response, and a variety of emergency and nonemergent responses to our community. Our commitment to residents and visitors in need is that we will respond staffed paramedic engine and truck companies with three (3) personnel, a Captain, an Engineer and a Firefighter/Paramedic and resolve or assist them in the resolution of their emergency. We have found that individuals activate the 911 system when they need assistance and do not know where to turn for help. In the calendar year 2024 the Fire Department responded to 3,008 calls for service; 1797 or 59% were for medical emergencies, 371 or 12% were for public service calls and 45 or 2% were for fire calls. The City of South Lake Tahoe has an above average number of public service calls which include a variety of events including smoke/carbon monoxide alarms, helping someone back into bed after a fall or general smoke checks within the area. These public service calls provide our employees an opportunity to provide superior customer service to those in need. Our fire calls are consistent with the National average of 1-3 % of fires in jurisdictions with a population of 49,000 or less.

Fire loss for 2024 was estimated at $914,120. In 2024 we responded to out-of-jurisdiction wildland fires fulfilling our commitment to the Lake Tahoe Regional Fire Chief's Association as well as the State of California's Master Mutual Aid Agreement. Our current staffing is 41 full time employees who staff two 3-person Paramedic Engines, one 3- person Paramedic Truck company, an on-duty Battalion Chief and administrative positions. We maintain 3 shifts and also staff 7 part-time positions for Defensible Space Inspectors and a Chipping crew. The Fire Department has updated our Strategic Plan as of June 2025.

The Fire Department is divided into 6 budget divisions: Administration, Suppression, Special Operations, Prevention, Training, and Emergency Medical Services.

Administration
100 02210
Fire Administration is staffed with the Fire Chief and Administrative Assistant and is responsible for budget management, personnel management, and administrative oversight for the Fire Department. Fire Administration manages a budget of $12,287,268 and a total workforce of 41 employees. Fire Administration also represents the department and City in regional endeavors, such as cooperative response agreements with State and Federal forest agencies, mutual aid agreements, local and county preparedness groups, and other regional approaches to services.

The Fire Chief serves as the City of South Lake Tahoe's emergency operations center manager and coordinates annual Emergency Operations Center drills and trainings.

Suppression
100 02220
The Suppression Division is staffed with 37 positions. The City provides a minimum daily staffing level of two 3- person paramedic engines, a 3-person paramedic truck company, and a Battalion Chief for a total of 10 personnel

128
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA on duty as a minimum. Generally, we have one person on vacation each day but on days when everyone is at work, we have four (4) personnel assigned to Station 2 where a ladder truck was placed in service during the fall of 2020.

This division provides boots on the ground for all emergency response, maintains operational readiness through facility and apparatus maintenance, individual and team training, pre-incident planning and by participating in mutual aid response through an agreement with the Lake Tahoe Regional Fire Chiefs Association as well as the State of California. Emergency Response, Fitness and Training are the overall priorities within the Suppression Division.

Special Operations
100 02230
The Fire Special Operations division has five (5) basic components: Rescue, Hazardous Material Response, Arson Investigation, Public Education and Tactical Emergency Medical Services. All work is performed by suppression personnel. The City of South Lake Tahoe has several rescue challenges which include water rescue, ice rescue, rope rescue, heavy and technical rescue scenarios. Our location dictates that we protect those on the lake, in the mountains and within our urban environment. Our firefighters must have a variety of skills and equipment to meet those challenges. We also respond to all hazardous materials calls in conjunction with Law Enforcement. The Fire Department is responsible for determining cause and origin for all fires. We take great pride in educating our citizens in CPR, wildland fire prevention and specific safety tips for living in the Lake Tahoe Basin. Our engine paramedics also work alongside the Police Department with Tactical EMS where medics are trained and work with the SWAT Team. Several years ago, local citizen Lisa Maloff donated a brand-new rescue boat to SLTFR to help reinstate our water rescue program. Our water rescue program has been successful in the rescue of stranded boaters or citizens that experience trouble in the frigid waters of Lake Tahoe. The City is responsible for water response one mile out from shore from Stateline to the Tahoe Keys; however we are routinely requested for mutual aid response all over the lake. The United States Coast Guard is responsible for the lake as a whole and has a Coast Guard Station in Tahoe City.

Fire Prevention
100 02240
In December of 2022 we were able to fill the position of Fire Marshal after a long absence. This position was defunded in 2011 and was identified as a critical need within the City to manage commercial and residential inspections. Following the retirement of our last Fire Marshal the Fire Dept will be making some structural changes to our command staff in FY 2025/26. The Fire Marshal duties will be assigned to a shift Battalion Chief reporting to a Deputy Chief of Operations. This command staff design will allow for much better span of control within the upper ranks of the department. The Prevention Bureau will also be bolstered by a stronger group of Defensible Space Inspectors. Our Fire Inspector II, Dan Brown, reports directly to the Fire Marshal. Among other duties the Fire Marshal also manages public outreach and education. We had several accomplishments in the Prevention Bureau last year. Most notably we were awarded as a sub-recipient of a grant awarded to Lake Valley Fire. This grant was awarded by the California Tahoe Conservancy for $3.2 million for fuels work and capacity building on the South Shore. We split the award and received $1.6 million to create a new Fuels Division Chief position which will manage all fuels projects in and around the City in cooperation with several agencies around the lake. The Fire Marshal was also successful at securing a new Defensible Space Ordinance. This ordinance is currently the strictest defensible space plan in the state. El Dorado County has recently adopted the same requirements in their ordinance.

Fire Training and Safety
100 02250
Training is the backbone of any Fire Department and is an extremely high priority for South Lake Tahoe Fire Rescue.

We have a young and energetic department that prides itself on skilled and well-trained response. Training is the best and safest way to ensure competency from the probationary firefighter level to the rank of Chief Officer who manages command and control of larger events. This program provides funding of ongoing safety training for firefighting, emergency response and safety within the Department, as well as providing professional development to all personnel. This includes but is not limited to testing services for new and existing employees, travel costs in

129
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA the form of meetings and seminars, and training materials for in-service, field and classroom settings. Firefighters are required to train a minimum of 2 hours every day. Having a classroom is a vital component of our training regimen and has been beneficial for the Police Department to use on a regular basis as well. This year's budget continues to reflect our commitment to command and control training.

Emergency Medical Services (EMS) Division
236 02262 - EMS
The EMS Division supports our paramedic engines, ladder truck, and rescue boat. The City currently charges a first responder fee for medical response, realizing $160,852 in 2024. These funds directly support training, certification and equipment for the department. In 2024 Emergency Medical response accounted for 59% of the calls. Fast arriving paramedic crews with SLTFR in conjunction with the Cal Tahoe JPA ambulance crews support the County's Emergency Medical Services (EMS). The change from transport to paramedic-based truck and engine companies continues to help our recruitment and retention program.

Fire Prop 172 Safety Sales Tax
222 02210
This program provides a funding source for Fire Department operations through the acquisition of equipment. This is a critical funding source to replace the apparatus and equipment needs for an organization that has a full variety of risks including high-rise buildings to wildland urban interface firefighting challenges. We took delivery of a new Type I Fire Engine from Pierce Manufacturing in December of 2023 as well as a new Type III Wildland Fire Engine from BME Apparatus in the spring of 2024. We will be assessing the need for a new type I engine in the next 12-18 months.

Fire Vehicle Replacement Program
213 02210
This program provides the budget resource to purchase fire apparatus/vehicles by supporting either outright purchases or debt service programs needed for acquisition. The Department has developed a Strategic Plan for the next two (2) years which is supported by our Business plan outlining the capital needs of the fire department.

Fire Defensible Space Inspection Program
215 02230
Our Defensible Space Inspection Program is funded through the Tahoe Resource Conservation District (TRCD) by way of a grant provided by the Southern Nevada Public Lands Management Act. Our Defensible Space Inspectors are seasonal and assist our Prevention and Fuels Divisions. Their services are free to the public and we use them in an educational capacity to help residents make their homes and property as fire safe as possible. We have had great success with the program and will continue to provide this service for the foreseeable future. It should be noted that our chipping crew is funded in a similar manner and they also work seasonally providing free curbside chipping on the South Shore. Recently they have also been tasked with assisting Assembly Bill 38 home inspections which helps lighten the work load within the Prevention Bureau.

Fuels Reduction Capacity Planning
215 02270
This represents a new division within the fire department and is headed by a Division Chief that manages our chipping crew as well as the defensible space inspectors (our inspectors are able to work under both the Fuels Division and the Prevention Bureau). The Fuels Division is responsible for fuels reduction projects, associated grants, and managing the resources both internal and external doing the actual work. Chief Manning is working with several local, state and federal agencies to coordinate these projects and build capacity for fuels reduction on the south shore. Funding for this position is guaranteed through November 1st of 2027. During the next three years we will also explore other outside funding opportunities to keep this position into the future.

130
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA City-Wide Strategic Priorities Supported
Strategic Priority 3 - Ensure Public Safety

3.2: Seek grants and support legislative policies for Wildland Urban Interface, defensible space, and home hardening funding.

3.3: Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States Forest Service (USFS) and California Tahoe Conservancy (CTC).

3.4: Continue to modernize wildfire preparedness and emergency evacuation plan in coordination with neighboring jurisdictions.

FY 2024/25 Department Accomplishments

1. Adopted new Defensible Space Ordinance.

2. Established new Fuels Division with leadership in place - increased fuels reduction capacity on the south shore.

3. Plans approved by City Council to move forward with new Fire Station Design/Build project.

FY 2025/26 Department Goals and Objective

1. Complete $5 million Communications System Overhaul alongside PD and Dispatch.

2. Break ground on new Fire Station 3.

3. Expand our Fuels Reduction capacity to leverage grant monies to complete more project work.

Performance Measures
Strategic Priority 5.1: Public Safety (From 2023-2028 Strategic Plan) Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
New public safety communications system implemented. 100% 95% 100% Continue to modernize our wildfire preparedness and
emergency evacuation plan in coordination with
neighboring jurisdictions.
ongoing ongoing ongoing
Number of "Community Conversations" and other
outreach/training events with the public. 20 25 ongoing Build out the Fire Prevention Bureau to include defensible space and commercial building inspections. 75% 50% 75%
Strategic Priority 3: Ensure Public Safety
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target

3.2 Seek grants and support legislative policies for
Wildland Urban Interface, defensible space, and home
hardening funding.
n/a 75% 100%

3.3 Advocate with our legislature to get more funds for fire prevention and fuel reduction for United States
Forest Service (USFS) and California Tahoe Conservancy
(CTC).
n/a 25% 50%

3.4 Continue to modernize wildfire preparedness and
emergency evacuation plan in coordination with
neighboring jurisdictions.
n/a 50% 75%
Grant funds received for wildfire prevention. n/a $5,965,400 (past 3 years)
$2,203,400
(addition)

131
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Department Goal 1: Update Standards of Cover Document and Strategic Plan document Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Demographics, call volume by type, and response
metrics collected and analyzed. 100% 20% 75%
Department Goal 2: Design and Approve a Public Safety Pier Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Work with TRPA on design and process to build a workable plan for the public safety pier. 100% 50%* 100% *Delayed for TRPA requirements with property owner.

Department Goal 3: Remodel Fire Station 3
Measure
2024/2025
Target
2024/2025
Actual
2025/2026
Target
Work with Public Works on the Capital Improvement
Plan to establish an affordable design. 100% 100% n/a
Multi-year replacement project progress. 10% 10% 25%

132
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
Public Safety – Fire Department
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
General Fund FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Prior Year Prior Year Revenues
Operating Revenues 928,824 446,538 630,949 1,052,936 1,123,361 7% 70,425 Other Financing Sources 486,010 1,455,552 1,671,771 1,780,069 2,263,214 27% 483,145 Revenues Total 1,414,834 1,902,090 2,302,720 2,833,005 3,386,575 20% 553,570 Expenditures
Personnel Services 8,691,331 8,762,352 10,191,707 10,948,470 11,391,173 4% 442,703 Contractual Services 89,900 53,681 61,917 919,825 904,310 -2% (15,515) Other Operating 409,951 704,818 602,805 577,423 803,211 39% 225,788 Capital Outlay 216,240 352,547 187,614 123,644 59,700 -52% (63,944) Expenditures Total 9,407,422 9,873,398 11,044,043 12,569,362 13,158,394 5% 589,032 Net Rev (Exp) General Fund (7,992,588) (7,971,308) (8,741,323) (9,736,357) (9,771,819) Special Revenue Fund
Revenues
Operating Revenues 760,120 783,449 1,253,098 732,000 740,000 1% 8,000 Grants - 95,234 236,699 2,822,146 2,465,740 -13% (356,406) Other Financing Sources 432,018 859,100 23,751 110,231 1,160,484 953% 1,050,253 Revenues Total 1,192,138 1,737,782 1,513,548 3,664,377 4,366,224 19% 701,847 Expenditures
Personnel Services - 50,930 173,511 972,896 950,488 -2% (22,408) Contractual Services 37,755 38,125 26,671 1,404,096 1,092,662 -22% (311,434) Other Operating 83,039 58,066 66,735 111,787 111,316 0% (471) Capital Outlay 915,355 48,602 1,074,535 260,793 1,465,177 462% 1,204,384 Transfers Out 432,018 903,404 322,875 626,067 2,026,714 224% 1,400,647 Expenditures Total 1,468,168 1,099,127 1,820,447 3,375,639 5,646,357 67% 2,270,718 Net Rev (Exp) Special Revenue Fund (276,030) 638,656 (306,900) 288,738 (1,280,133) FTE's 40.75 41.00 41.50 42.00 42.00 0%

133
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Public Works
Department

134
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

135
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Public Works Department
Core Services
The Public Works Department comprises seven operating divisions: Administration, Engineering, Street Maintenance, Fleet Maintenance, Facilities Maintenance, and Airport. These operating divisions deliver core services in support of the City’s strategic initiatives, including capital project implementation, stormwater management, compliance with the City’s municipal stormwater discharge permit, roadway maintenance, snow removal, road rehabilitation, maintenance of facilities, preservation of City facilities, provision of safe public spaces, and fleet services supporting City operations: police, fire, snow removal, and airport.

The Public Works Department is funded through multiple funding sources, including the General Fund, Gas Taxes, State and Federal Grants, Assessment Districts, and Permit and Inspection fee revenues. Over the last several years, grant funding has helped to offset costs and reduce the Department’s general fund budget. While grants have significantly helped offset the cost of implementing priority capital improvement projects, the Public Works Department is also focused on determining asset maintenance needs and evaluating funding options for infrastructure upgrades and repair as a strategic priority.

Public Works Administration
100 03010
The administration is responsible for coordinating assistance to the citizens of the city of South Lake Tahoe. The administration responsible for fiscal oversight, and clerical support for the Public Works Departmental divisions, is also accountable for budgetary management and clerical support for the Public Works Department and other regulatory and coordination responsibilities. The Public Works Administration is also responsible for citizen's requests, responding to traffic engineering and traffic calming requests, drainage issues, and other requests/inquiries. The Administration Division also supports other City Department, including Police, Parks, Fire, Sustainability program, and Development Services Capital Improvement Program projects and deliveries.

ENGINEERING DIVISION
The Engineering Division comprises three functional areas with a team leader for each group: Engineering Services, Complete Streets Program, Storm Water Compliance, and Capital Improvement Program and Facilities Program.

Engineering, Design, and Construction
100 03210
The Engineering group is responsible for designing and constructing transportation projects, roadway pavement rehabilitation, and bicycle and pedestrian facilities. The Engineering group coordinates with the Complete Streets and Capital Improvement Program team leaders for coordinated planning, design, and construction of improvements.

The Road Rehabilitation program is run by the Engineering group. The goal of the program is to provide roadways that are safe, effective, and in good repair, which can be utilized by all user modes. The program includes pavement preservation and rehabilitation of roadways, bike trails, and sidewalks. The program also incorporates the repair of drainage infrastructure, underground utilities, ADA upgrades, and complete streets elements. On an annual basis, the group reviews and updates the City’s paving plan, reviews the current roadway pavement condition index, and administers the annual Road Rehabilitation Project. The Road Rehabilitation program is funded by a combination of Measure S sales tax, state gas tax, and utility reimbursement agreements.

The Engineering group provides engineering services for review and issuance of permit applications, including encroachment permits, grading, excavation permits, transportation permits, subdivision, lot line applications, right-of-way abandonment applications, building permits, planning permits, and BMP retrofits. The Division

136
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA includes planning, design, bidding, construction management and inspection for Environmental Improvement Projects (EIP) and Capital Improvement Projects (CIP). Throughout project delivery, the Division provides all aspects of project management, including preparing grant applications for project funding, public outreach, managing consultants and contractors, permitting, construction management, quality assurance, and reporting.

The Department also coordinates with Caltrans, utility companies, and other agencies concerning construction projects located within the city.

Engineering coordinates with the Metropolitan Planning Organization (MPO) for the Tahoe Basin. The local MPO is Tahoe Transportation District (TTD) branch within the Tahoe Regional Planning Agency (TRPA). The MPO works directly with Caltrans to allocate and appropriate Federal Highway Administration (FHWA) federal grant funding through the Regional Grant Program (RGP) competitive grant application process. Engineering Division staff assures the City’s high priority transportation and Environmental Improvement Program (EIP) projects are included in the TRPA Regional Transportation Program as projects eligible for FHWA program funding. To qualify for FHWA funding, Engineering ensures high priority projects are added to the Federal Transportation Improvement Project (FTIP) list. Engineering Division project managers prepare competitive RGP applications to acquire federal funding for planning, environmental permitting, Project plans, easement & land acquisitions, construction management, and construction of Project improvements. Federally funded grants must be administered in strict accordance with Caltrans’ Local Agency Procedures Manual (LAPM) to assure the project grant funding is expended in accordance with federal requirements.

Complete Streets and Storm Water Management
245 03215
The Complete Streets group is responsible for planning, designing, and constructing the citywide Complete Streets program. The Complete Streets program involves all facets of the roadway system, including the storm drainage system, bicycle, pedestrian facilities, and Environmental Improvement Projects. In addition, the Complete Streets group is responsible for the stormwater management program, regulatory compliance, coordination with the Development Services Department for review of private development projects, lot line adjustments, and GIS services.

The stormwater management program, mandated by federal and state laws and regulations, is focused on reducing pollutants in stormwater discharges and urban runoff (protecting Lake Tahoe and local streams which are a significant focus for our tourist-based economy), and ensuring that stormwater discharges within the City’s jurisdictional boundaries do not cause or contribute to violations of water quality standards. Every year, stormwater runoff generated from streets, private, and public properties within the City boundaries flows into City storm water infrastructure. The Lake Tahoe Total Maximum Daily Load (TMDL) identified fine sediment carried in the city’s urban runoff as the significant source of Lake Tahoe’s annual fine sediment load, contributing to the loss of clarity and increased algal growth in Lake Tahoe. The stormwater management program must develop strategies and funding plans to implement programs needed within municipal operations, construction, commercial, industrial and residential sectors to prevent and reduce the discharge of pollutants in stormwater.

The Complete Streets group also administers the City’s Storm Water Management Plan (SWMP) to comply with the City’s municipal stormwater discharge permit, issued by the Regional Water Quality Control Board, Lahontan Region (Lahontan). Additionally, the Storm Water Management Program has assisted the Bijou Golf Course with groundwater monitoring, data analysis, and reporting required by the Lahontan mandated Waste Discharge Requirements (WDR) for the Bijou Golf Course. In FY 2021/22, these responsibilities were transferred to the newly created Parks and Recreation Department, which oversees the budgeting and operations of the Bijou Golf Course.

In the upcoming fiscal year, the Storm Water Management budget reflects a focus on the activities required to achieve the increasingly stringent TMDL load reductions, in addition to construction and business inspections, increased road maintenance activities, and stormwater treatment facility inspections and maintenance) identified in the SWMP and Pollutant Load Reduction Plan. The City will continue implementing water quality improvement projects to comply with the TMDL requirements and Tahoe Regional Planning Agency (TRPA) requirements and achieve maximum development allocations from TRPA. The City seeks to cost-effectively maintain stormwater basins and channels and provide vegetation management, trash clean-up, and other visual improvements to ensure City-owned stormwater basins are not providing visual cover for homeless and vagrant related activities. With

137
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA assistance from the Finance Department, the Storm Water Management Program established a dedicated Water Quality Rehabilitation and Maintenance Fund, which will be used to fund the long-term maintenance of water quality treatment systems required to comply with the increasingly more stringent Lake Tahoe TMDL requirements. This dedicated fund will enable the program to utilize TRPA O&M mitigation funds or in-lieu maintenance fees received from private property owners seeking BMP compliance through contribution to the long-term fund for area-wide stormwater system maintenance. In FY 2024/25, the City achieved the 29% reduction of the fine sediment particles under the Lake Tahoe TMDL, which will continue to increase to a 34% reduction by 2026. The Storm Water Management Program completed an inventory of high-risk underground storm drain infrastructure with the highest probability of failure and is developing an approach to address the majority of these high-risk pipes located in the Tahoe Keys development. However, due to historically high lake levels, this work to investigate and replace these underwater pipes has been delayed until drier years when lake levels recede and work to camera, inspect and replace these pipes will be more costs effective. The condition assessment should provide a proactive plan for critical infrastructure replacement and repair in the years to come as aging corrugated metal pipes continue to rust and fail. The Storm Water Management Program is also working to replace existing failing pipes prior to or in conjunction with the annual road rehabilitation project to prevent the newly paved roads from being cut into when an existing aging storm drain fails. The Program plans to initiate an update to the Drainage Master Plan in FY 2025/26 to address erosion control and flooding concerns throughout the City and investigate potential locations for future detention and retention basins.

In FY 2023/24 a list of prioritized Active Transportation Projects was developed in conjunction with the Regional Active Transportation Plan update. This entailed gathering input from the Bicycle Advisory Committee (BAC) to prioritize and rank larger scale capital bike path connections. This list of prioritized active transportation projects was presented to the Council and will be used to develop grant funding strategies to develop the necessary plans, environmental review documents, permits, land acquisition and construction funding needed to advance these projects.

Complete Streets group is also responsible for coordination with the Development Services Department. Lot line Boundary line adjustments such as Lot Line Adjustments, Lot Merges, and Public Right-of-Way abandonment occurring within the city are facilitated by the Engineering Division. The City retained the services of a professional land surveyor to review boundary line adjustment documents for technical correctness and a Civil Plan checking services to facilitate development review. Engineering Division staff administrate the on-call land surveyor agreement and coordinate between the applicant and on-call land surveyor to assure all pertinent documents are delivered as a part of the review process. Lot Line Adjustments, Lot Merges, and Parcel Maps are typically completed at the staff level. Engineering Division prepares staff reports and resolutions to the Planning Commission and City Council if the boundary line adjustments require approval of the City Planning Commission or City Council (i.e., public right-of-way abandonments, easement abandonments if they were created via a subdivision map, and condominium subdivision maps).

The group is also responsible for the City-wide GIS services to all departments. GIS plays a pivotal role in the city's operations, providing a comprehensive platform for a wide range of applications and data analysis. The city and its citizens and visitors benefit from its extensive capabilities, ranging from internal and public graphics to data analysis to surveying services, and most importantly innovative problem-solving solutions. GIS enables the creation of visually engaging graphics that depict spatial relationships, aiding in the visualization of complex datasets and facilitating effective communication. By utilizing advanced data analysis techniques, GIS enables city staff and officials to gain valuable insights into patterns, trends, and relationships within the data, thereby supporting informed decision-making processes. This last year GIS added drone services to its portfolio of tools and solutions.

Overall, GIS acts as a unifying force, touching every department in the city, fostering collaboration, and driving innovation, thereby enabling effective problem-solving and ensuring the efficient management of citywide operations.
301 - Capital Improvement Program and Facilities Program The Capital Improvement Program and Facilities Program group is responsible for developing and administering the 5-Year Capital Improvement Program (CIP). The group provides project development and project management services and works closely with other divisions and groups within the Public Works Department, particularly the

138
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Engineering and Storm Water Divisions. The group is also responsible for focused planning, design, and construction of new facilities and facility upgrades. New facilities include the new Multi-generational Recreation Center, 56-acre master plan, upgrade of fire stations, upgrades of Police Department, Ice Arena, Maintenance Facilities, EV Charging Stations, and Solar Projects.

The CIP program is a citywide program to create one-year (funded) and unfunded but essential projects. The group is responsible for developing financing mechanisms for the CIP program in coordination with the City Manager’s office and Finance Departments.

Capital Improvements are often referred as the bricks and mortar of infrastructure that all cities and towns need to provide essential services to current residents and support changing community needs. Streets and roads, fire and police stations, drainage systems, parks and landscape beautification projects, and major equipment purchases are all capital improvements. Capital improvement projects are defined as $50,000 or greater in value and providing at least seven years of service life.

The list of potential projects for inclusion into the program comes from a variety of sources, including department requests, plans for facility construction and renovations, long-term capital replacement programs, citizen requests, General plans, Community plans, Master plans, condition assessments and projects for which grant funds are available.

Programming capital projects over time can promote better use of the City’s limited financial resources and assist in the coordination of public and private development. In addition, the programming process is valuable as a means of coordinating and taking advantage of joint planning and development of projects where possible. The underlying strategy of the program is to plan for the funding to support the design, acquisition, construction, replacement, and maintenance of public assets necessary for the safe and efficient provision of public services and operations. While the program serves as a long-range plan, it is reviewed and revised annually based on current circumstances and opportunities.

The CIP does not appropriate funds; instead, it functions as a budgeting tool, supporting the actual appropriations made by the City Council through the budget adoption process. As a basic tool for scheduling anticipated capital projects and capital financing, the CIP is a key element in planning and controlling future debt service requirements.

For this reason, the CIP includes some projects where needs have been defined, but specific solutions for funding have not been identified.

STREET MAINTENANCE AND STORMWATER PROGRAM COMPLIANCE
The Street Maintenance Operations Division performs various maintenance services to repair, replace, develop, and maintain the City’s various facilities and assets, including streets and other infrastructure. Two hundred fiftynine lane miles of roadway, 115 linear miles of curb, 29 miles of stormwater pipe, over 7,700 street signs, street markers, and 13 miles of multi-use paths.

This functional area provides street maintenance for 259 lane miles of road, maintains over 7,700 signs and post markers, inspects, cleans and maintains 2000+ drainage inlets, vaults, infiltration basins, and pipes essential to compliance with the City of South Lake Tahoe Storm Water Management Program. Street Maintenance operations also provide for stop-gap asphalt repairs and maintenance for City streets. Staffing is split between 6-months Street Maintenance and 6-months Snow Removal.

Gas Tax
201 03510
Gas Tax is the money received from the State of California per the Streets and Highways Code to construct and maintain streets and roads. The City uses the funds for asphalt maintenance and all related expenditures.

139
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Snow Removal
207 03610
Provide safe and efficient snow removal services for City streets and generate clear, traversable routes for emergency services, citizens, businesses, school routes, solid waste collection and visitors. Fifty percent (50%) of specific snow removal expenses are reimbursed through the State of California Gas Tax.

The city of South Lake Tahoe receives an average of 201 inches of snowfall per year and may have up to 100,000 visitors in town at any given time. These conditions can create a potentially challenging environment for snow management operations.

Snow Removal Equipment
208 03610
A Joint Powers Agreement (JPA) with El Dorado County permits them to collect $20.00 per improved parcel within County Service Area (CSA) #3, which includes improved parcels within the city limits. The City collects approximately $230,602 per year from the County under the JPA.

Previously, City Council approved budget for new snow removal equipment. The funding enabled the purchase of two (2) 2024 motor graders/plows, one new large brine maker.

Storm Water Maintenance - Street Sweep
245 03805
Street Sweeping collects all the debris and sediment during the non-snow season, usually spring through autumn.

The amount of material collected is tracked to illustrate the effort to reduce pollutants carried in urban runoff into Lake Tahoe.

Storm Water Maintenance - Snow Street Sweep
245 03806
This account is designed to track the expenditures for street sweeping during the snow season (abrasives reclamation), usually November through April. Fifty percent of these expenditures are reimbursed from the State of California Gas Tax Fund. The City of South Lake Tahoe is one of twelve communities that receive this reimbursement.

One new hi-efficiency sweeper arrived in 2021 in support of Storm Water Maintenance. Additionally, two new XBroom sweepers arrived in 2024 with the assistance of TRPA Mitigation Operations and Maintenance funds.

Winter street sweeping is the most cost-effective means for recovering sediment (traction sand) from roadways before it can be pulverized into fine sediment particles by vehicle traffic. Winter street sweeping is a critical component in the City’s effort to reduce the amount of fine sediment particles in urban and roadway runoff that impact the clarity of Lake Tahoe.

FLEET MAINTENANCE DIVISION
Fleet Services
100 03410
The Fleet Services Division is responsible for managing and maintaining the City’s vehicles and equipment (over 391 vehicles and pieces of equipment), to provide safe and reliable transportation and reliable equipment for the City’s use. Services include vehicle specification writing and review, purchasing and contracts, the sale (auctioning) and disposal of vehicles, equipment and assets, scheduled and unscheduled maintenance and repairs, annual fire apparatus pump testing and opacity (diesel emissions) testing, 24/7 service support for snow removal operations, maintenance of required State and County records for fuel, hazmat, and vehicle emissions along with vehicle and equipment costs and utilization. Specific parts are maintained in the inventory to minimize downtime. The Division

140
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA operates two fuel sites. This operation includes ordering fuel, billing departments, minor field repairs, and performing regular inspections and testing. Fleet Services provides 24- hour a day emergency roadside service 365 days a year in all weather conditions.

The Facilities Division is also responsible for implementing the Vehicle Electrification program in coordination with the Sustainability Coordinator.

Regulatory Compliance
City of South Lake Tahoe Fleet is in compliance with the following California Air Resources Board (CARB) and California state regulations and EL Dorado County Air Quality Management District:

1. Portable Equipment Registration Program (PERP)

2. Diesel Off-road Online Reporting System (DOOR)

3. El Dorado County Air Quality Management District (AQMD) Vehicle Replacement
210 03010
This program is designed to purchase vehicles and equipment for citywide use. Each Department is responsible for their own funding and purchase of non-pool car vehicles. This program is funded from the General Fund, Measure S sales tax, and revenue from the sale of used vehicles and equipment.

FACILITIES MAINTENANCE DIVISION
Maintenance Operations
100 03310
The Facilities Division maintains 53 separate properties for a total of over 475,000 square feet citywide. The Facilities Division is responsible for repairs, maintenance and updates of all City facilities, including all Fire, Police, all Parks and Rec facilities including the Ice Arena refrigeration plant and Pool balancing/maintenance and operations, Development Services building, Maintenance Facilities, Transit Facilities and others. The Facilities Maintenance department is responsible for sidewalk, bike trail and parking lot lighting on city right of ways and parking areas totaling over 500 fixtures city wide. The maintenance Facilities Division is also responsible for managing various contractors performing maintenance repairs and updates at city facilities.

With the large-scale project & complexity of the new Recreation & Aquatics Center, the public works department has established and procured the role Construction Manager/Facilities Program Manager. With this large project, the extensive police department roofing project, future fire station construction, and other large scale construction projects taking place in the near future the facilities department has expanded to being responsible for the coordination of design, approval, and execution of all applicable large scale construction projects within the city.

This role includes core services of providing design input, subcontractor coordination, financial oversight, and project scheduling oversight.

During winter operations most of this division shifts to snow removal operation during heavy snow events. The division is also responsible for clearing parking areas and walkways at several core locations, operating and maintaining several snowmelt systems and managing HVAC, Roofing and other facilities needs as they arise during the winter season. When weather allows - Facilities staff performs facility updates and routine maintenance of interior during winter also.

141
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA

OTHER PROGRAMS

SOLID WASTE JPA
Solid Waste JPA
244 03804
The South Lake Tahoe Basin Waste Management Authority (Solid Waste JPA) comprises the City of South Lake Tahoe, the County of El Dorado, and Douglas County, Nevada. The Solid Waste JPA was established to oversee regional cooperation in solid waste management. The current franchise agreement recipient, South Tahoe Refuse (STR), provides solid waste collection, recycling, and transfer station operations for the customers in the city of South Lake Tahoe, the eastern part of El Dorado County, and portions of Douglas County. Each member agency of the JPA holds individual franchise agreements with STR.

Core services include oversight, development, and administration of the Franchise Agreement with South Tahoe Refuse. This includes processing requests for rate increases, monitoring compliance with AB 939 requirements, and responding to customer complaints and inquiries. Also included in the development of the annual delinquent South Tahoe Refuse Fees Report under City Code Section 4.150.370 (D); (Code 1997 § 23-20.6.) Residential refuse pickup is mandatory within the city limits. Approximately 9,682 residential and 576 commercial accounts are served within the city of South Lake Tahoe.

SB 1383 was signed into law in September 2016 and established methane emissions reduction targets to reduce emissions of short-lived climate pollutants. Implementing SB 1383 consistent with State Law and Measure WA-2 in the City’s Climate Action Plan will help the City achieve its goals to reduce Green House Gas (GHG) emissions. The City will be assessing its readiness to meet SB 1383 requirements as mandates included in the legislation continue to rollout. The City and South Tahoe Refuse have worked together, enabling the existing solid waste program to comply with SB 1383; however, future budget needs will need to be evaluated as requirements continue to emerge.

AB 939
240 03800
AB 939 established the "California Integrated Waste Management Act (IWMA) of 1989." Among its provisions, AB 939 established an integrated waste management hierarchy to guide the California Integrated Waste Management Board and local agencies in implementing the IWMA. Priorities include (1) source reduction, (2) recycling and composting, and (3) environmentally safe transformation and land disposal. The City of South Lake Tahoe works closely with South Tahoe Refuse (STR) and residents, visitors, and businesses to meet the provisions of AB 939.

South Lake Tahoe Area citizens, visitors, and businesses. STR also promotes environmentally friendly practices to reduce solid waste by diverting as much recyclable material as possible.

TRANSIT SERVICE COORDINATION
Transit Operations
550 05220
The City of South Lake Tahoe participates in providing a coordinated transit system within the city limits. The City is an active participant on the Tahoe Transportation District Board. The City is forming a new Transit JPA, and this function is transferred to the City Manager’s office.

AIRPORT DIVISION
Lake Tahoe Airport is a General Aviation airport operated and maintained by all applicable State and Federal regulations governing public use airports serving general aviation. The airport strives to maintain facilities by commercial service airport standards. Additionally, the City of South Lake Tahoe has accepted numerous FAA grants, thus obligating the City to operate the airport in accordance with various Federal grant assurances.

The Airport Division is responsible for operations and maintenance of the Airport, including the terminal facilities, hangers, and non-aeronautical ground leases within the airport property. Airport Division performs various

142
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA maintenance services to repair, replace, develop, and maintain the Airport facilities and assets. Airport staff is also responsible for coordination with Federal Aviation Administration (FAA), the Caltrans Division of Aeronautics, and the Fixed Based Operator (FBO). The airport staff is responsible for the asset management and leasing contracts for airport assets, including the restaurants, office spaces, hangers, and parking spaces. The Airport Manager is responsible for seeking state and federal funding for various projects, including master plan updates, hazard removal, and airport rehabilitation projects.

The airport staff is tasked with the responsibilities required for the airport. These include, but are not limited to:
• Operate the airports safely and efficiently and by numerous Federal, State, County and local directives. • Daily inspections of runways and taxiways; correcting noted deficiencies. • Maintenance of the equivalent of 46 miles of roads (asphalt). • Marking runways and taxiways.
• Maintenance of various high voltage electrical systems. • Completing various construction projects.
• Snow removal.
• Operating heavy equipment.
• Alerting pilots regarding temporary hazards.
• Investigate and report on airport noise issues.
• Wildlife Hazard Mitigation.
• Tree obstruction maintenance and prevention in surrounding airport environs. • Participate in legislative and regulatory issues affecting the airport. • Real estate management and development.
• Facility Planning and Maintenance.
• Special event promotion.
• Tenant improvement project oversight and permitting assistance. • Airport Facility Development and Planning Coordination. • Property management and facility leasing.

Airport Administration
501 05110
Manage all airport functions including monitor daily operations, leasehold compliance, real property management, coordination with Federal, State, County and local agencies and organizations on projects affecting the airport environment, personnel management, budget creation and management, capital improvement projects, etc.

Airport Special Events
501 05115
Provides revenue from miscellaneous events such as movie productions or airshows that happen on airport property.

Airport Terminal Building
501 05120
Provides rental space for aviation uses, restaurant, and non-aviation use, including temporary City Hall offices.

Aviation use spaces are an FAA requirement. Aviation and non-aviation rental space generates approximately 460,000 in annual income.

Airfield Area
501 05130
Operate and maintain airport runway, taxiways, aircraft parking ramp, and aircraft hangars. Operate and maintain instrument landing system and airfield.

143
Fiscal Year 2025-26 Annual Budget City of South Lake Tahoe, CA Airport General Shop
501 05160
Operate and maintain airport shop to complete various maintenance and repairs of airport facilities and equipment.

Airport Environmental Operations
501 05180
Operate and maintain stormwater monitoring, oil pollution prevention, deicing fluid collection/disposal, wildlife management, and other airport environmental tasks per current regulations.

Other Airport Programs
501 05140 - Airport Other Areas
501 80041 - Airport Vegetative Management
The Airport Other Areas program involves the annual State Grant of $10,000 for airports that do not have 10,000 or more annual revenue enplanements. The revenue must be used for airport purposes approved by the State Division of Aeronautics.

The Airport is moving forward with a comprehensive long-term plan to mitigate airport airspace obstructions caused by encroaching trees surrounding and on airport property. The airport manages numerous grant-funded capital projects. As a condition of these State and Federal grants, each grant is treated as a separate budget area for financial tracking and auditing purposes.

City-Wide Strategic Priorities Supported
Strategic Priority 2 - Efficient Government

2.3 Complete a geothermal feasibility study.

Strategic Priority 5 - Improve Transportation

5.1 Improve scooter safety for users and non-users.

5.2 Complete the conceptual US50 Corridor Planning Study including transit options and crossjurisdictional coordination (to include gondola, widened bike lanes, speed reduction, and Y mobility hub).

5.3 Complete Traffic Calming Toolbox (including multi-modal traffic control device warrants).

5.5 Increase annual road repair through innovative maintenance and rehab program.

5.6 Prioritize the implementation of Complete Streets.

5.7 Evaluation of city-wide parking management strategies including potential expansion of paid parking and reduction of parking requirements.

FY 2024/25 Department Accomplishments
Administration Division

1. 4 PFT employees hired, 2 more hires are pending, 10 seasonal winter and 5 summer employees hired.

2. 624 Service Request Received through VUEWorks.

3. Finalized GPS system for Snow Removal Equipment and citizen website.

4. Utilized GPS system for sand spreading and TMDL reporting.

5. Bid and Award of the nearly $120 million Capital Improvement Projects.

6. Assisted Police Department with Bellamy Parking Garage Upgrade and Phase 2.

7. Assisted the City Manager's Office with EV Charging Station design and Energy Upgrade Projects.

8. Assisted Parks Department for Regan Beach Grant Application and Skatepark design and construction.

9. Implemented successful Residential Parking Permit Program for Heavenly Valley neighborhood and Lakeshore Residential areas.

10. Updated the Capital Improvement Program and distributed to all departments.