City Council
Cody Bass, Mayor
Keith Roberts, Mayor Pro Tem
Scott Robbins, Councilmember
David Jinkens, Councilmember
Heather Horgan, 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 25, 2026 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. 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:
Remote Public Participation: If you would like to participate remotely, please join the ZOOM meeting by using this link: https://us02web.zoom.us/j/82205188294. If you would like to make a comment, wait for the agenda item to begin, then press the "raise hand" button. Meetings are also live-streamed on Channel 21, the City website at www.cityofslt.us, and YouTube at https://www.youtube.com/channel/UC3LYne8Ih-kTPLnnuyJW9SQ/live 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 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)].
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 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. 1 1. City Council Meeting Minutes
2. Construction Agreement Award for El Dorado Beach Revetment Phase 2 with Globe Engineering Development in the amount of $697,600 and Amendment to Agreement No. 2 with Stantec Consulting Services, Inc. for El Dorado Beach Revetment and Improvements Project 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)
City Commission Reports
Consent Agenda
Public Comment - This is the public's opportunity to speak on any topic listed on the Consent Agenda.
Comments shall be limited to three (3) minutes per item and six (6) minutes total per speaker.
The consent agenda consists of items of a repeating or routine nature considered under a single action.
Any Councilmember may have an item on the consent agenda removed and considered separately upon request.
Pass a Motion to adopt the Consent Agenda in one motion except as indicated at each item.
Requested Action / Suggested Motions: Pass a Motion approving the minutes from the of August 11, 2026, Regular City Council meeting.
Responsible Staff Member(s): Michelle Davis, Assistant City Clerk, and Susan Blankenship, City Clerk
Item 1- Executive Summary.pdf
08 11 2026 City Council Meeting Minutes.pdf
2 3. Memorandum of Understanding between the California Tahoe Conservancy and the City of South Lake Tahoe
4. Acceptance and Appropriation of TRPA Mitigation Funding and Transfer of Funding for the Upper Bijou Park Creek Watershed Restoration Project and Construction Agreement Award for Tamarack Culvert Replacement Project with Tinkers in the amount of $290,711.40 Requested Action / Suggested Motions: 1) Pass a Resolution authorizing and directing the Director of Finance to transfer $14,500 from the Stormwater operational budget and $150,000 from the Johnson Blvd Complete Streets Project account to the El Dorado Beach Revetment and Improvements Project account, and 2) Pass a Motion finding the El Dorado Beach Revetment and Improvements Project, Phase 2, to be exempt from the California Environmental Quality Act pursuant to CEQA Guidelines section 15304 and 15307, authorizing and directing the Mayor to execute an Agreement with Globe Engineering Development for the El Dorado Beach Revetment Phase 2 Project for a not to exceed amount of $697,600, authorizing the Director of Public Works to use contingency up to a cumulative amount of $115,000, and authorizing and directing the Mayor to execute Amendment No. 2 to the Professional Services Agreement with Stantec Consulting Services, Inc. (C-016-2026) for $23,119.
CEQA Determination: Phase 1 and 2 projects are categorically exempt under CEQA Guidelines sections 15304 (Class 4, Minor Alterations to Land) and 15307 (Class 7, Actions by Regulatory Agencies for Protection of Natural Resources).
Responsible Staff Member(s): Brianna Greenlaw, Senior Civil Engineer Item 2- Executive Summary.pdf
01-Staff_Report_ElDoradoBeachPh2Award_clean.docx
02-Location Map.pdf
03-Resolution_TransferFunds.doc
04-Agreement_GlobeEngineering.docx
05-Stantec_PSA_Amendment 2.doc
06-Exhibit A_Stantec Amendment 2.pdf
07- Stantec Consulting Contract C-016-2026.pdf
08-Stantec Amendment 1 C-076-2026.pdf
Requested Action / Suggested Motions: Pass a Motion authorizing the Mayor to execute an MOU with the California Tahoe Conservancy to coordinate the City's Southern Nevada Public Land Management Act (SNPLMA) hazardous fuels reduction project with the Lyon's Ranch project on Conservancy land.
CEQA Determination: In response to the catastrophic wildfires and need for expedited improvement of forest conditions, Governor Newsom issued an Emergency Proclamation on March 1, 2025 which authorized the Secretaries of the California Natural Resources Agency (CNRA) and the California Environmental Protection Agency (CalEPA) to determine which critical fuels reduction projects are eligible for suspension of certain state statutory and regulatory requirements, including but not limited to the California Environmental Quality Act (CEQA), California Endangered Species Act, and California Coastal Act.
Responsible Staff Member(s): Jay Manning, Division Chief Item 3- Executive Summary.pdf
01_Staff_Report-_City_CTC_MOU__1_.docx
02_Lyon_s_Airport_MOU.docx
03-Lyon's Airport MOU Executed by CTC
Requested Action / Suggested Motions: 1) Pass a Resolution authorizing and directing the Director of Finance to appropriate $96,240 in TRPA Mitigation Funding to the Upper Bijou Park Creek Watershed Restoration Project and authorizing and directing the Director of Finance to transfer $60,000 from the Stormwater operational budget to the Upper Bijou Park Creek Watershed Restoration Project Account, and 2) Pass a Motion finding no additional review of the Upper Bijou Park Creek Watershed Restoration Project needed under the California Environmental Quality Act pursuant to CEQA Guidelines section 15162, authorizing and directing the Mayor to execute an Agreement with Tinkers for the Tamarack Culvert Replacement Project for a not to exceed amount 3 5. Discussion and Direction to Staff Regarding Budgeting For Playfields Consortium/ LTCC Pickleball and Tennis Project, and Approval of Waiver of Permit Fees up to $36,000
6. Consider Adoption of Fiscal Year 2026-2027 Recommended Budget
7. Agenda Planning Calendar
of $290,711.40, and authorizing the Director of Public Works to use contingency up to a cumulative amount of $60,000.
CEQA Determination: The Planning Commission adopted the Initial Study/Mitigated Negative Declaration for the Project on November 19, 2020, and on May 16, 2024, the Planning Commission adopted an addendum to the CEQA Initial Study/Mitigated Negative Declaration. This action does not require additional review under CEQA Guidelines section 15162.
Responsible Staff Member(s): Brianna Greenlaw, Senior Civil Engineer Item 4- Executive Summary.pdf
01-Staff_Report_Tamarack Culvert Award_TRPA Mitigation Funds.docx 02-Location map.pdf
03-Resolution_Accept TRPA Mitigation Funds.doc
04-Agreement_Tinkers.docx
Regular-New Business
Requested Action / Suggested Motions: Pass a motion approving a waiver of building and planning permitting fees of up to $36,000 for the pickleball and tennis courts project proposal, direct staff to budget for annual contributions from the General Fund estimated to be $9,851 towards maintenance staff and $14,313 towards a maintenance improvement sinking fund.
Responsible Staff Member(s): John Stark, Director of Parks & Recreation Item 5- Executive Summary.pdf
01-Staff Report - Community Playfields Consortium LTCC Requests Pickleball Tennis Courtsc1.docx 02-CPC Pickleball and Tennis Courts Presentation 08.25.26.pdf Requested Action / Suggested Motions: Receive presentation and either: (1)(a) Pass a Resolution Approving FY 2026-2027 Municipal Operating and Capital Improvement Program Budget; and (b) Pass a Resolution Approving FY 2026-2027 List of Allocated Permanent Positions; or (2) Pass a Motion providing direction to staff on any desired changes to the FY 2026-2027 Recommended Budget, in which case the budget and the list of allocated permanent positions will be brought back to City Council for adoption at a later date.
Responsible Staff Member(s): Olga Tikhomirova, Director of Finance and Hilary Roverud, City Manager
Item 6- Executive Summary.pdf
01-Staff Report 2026-2027 Budget Workshop.docx
02-Resolution Budget 2026-2027.docx
03-Resolution Allocated Position Listing 2026-2027 Budget.docx 04-Allocated Permanent Positions 2026-2027 Budget (Exh. 1 to Reso).pdf 05-Budget Details by Department 2026-2027 Budget.pdf
06-Capital Improvement Program 2026-2027 Budget.pdf
07-Draft Departmental Summaries FY 2026-2027.pdf
08-FY 2027 Budget Citywide Revenues and Expenditures Graphics.pdf 09-FY 2027 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.
Responsible Staff Member(s): Susan Blankenship, City Clerk and Hilary Roverud, City Manager Item 7- Executive Summary.pdf
4 APC 08 19 2026.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, 2026, City Council Budget Workshop was posted and available for review on Wednesday, August 19, 2026, at City Hall, 1901 Lisa Maloff Way, South Lake Tahoe, CA 96150. The agenda was also available on the City website at https://www.cityofslt.us.
Signed August 19, 2026
\\sb\\ Susan Blankenship, Elected City Clerk
5 City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:1
Agenda Item: City Council Meeting Minutes
Executive Summary: City Council are asked to formally approve the meeting minutes of August 11, 2026, Regular City Council meeting.
Requested Action / Suggested Motions: Pass a Motion approving the minutes from the of August 11, 2026, Regular City Council meeting.
Responsible Staff Member: Michelle Davis, Assistant City Clerk, and Susan Blankenship, City Clerk Reviewed and Approved By: Susan Blankenship, City Clerk Attachments:
08 11 2026 City Council Meeting Minutes.pdf
6 City of South Lake Tahoe
City Council
Meeting Agenda
Tuesday, August 11, 2026 at 9:00 am
City Hall - Council Chambers - 1901 Lisa Maloff Way, South Lake Tahoe Land Acknowledgement
Mayor Bass read the Land Acknowledgement.
Call to Order/Pledge of Allegiance
Mayor Bass called the meeting to order at 9:08 a.m. and then led the Pledge of Allegiance.
Roll Call
Present were Mayor Bass, Mayor Po Tem Roberts, and Councilmembers Robbins, Jinkens, and Horgan.
Also present were Interim City Manager Roverud, Interim City Attorney Rudin, and City Clerk Blankenship.
Closed Session Report
None.
Proclamations
1. Issued a Proclamation to Devin Middlebrook of the Tahoe Regional Planning Agency recognizing the “30th Annual Lake Tahoe Summit”
Public Communications
General public comment was heard from the following people:
1. Kathy Zollinger, Bear League- Bear traps used by Department of Fish and Wildlife
2. Jeff Minor- Senior Center improvements needed *written materials distributed
3. Ed Mosur- Thank you for paving Johnson Blvd, issues with escooters and ebikes
4. Karen Minor- County involvement in the Senior Center, need to improve the layout of the Senior Center
5. Carol Merdoc- Senior Center building upgrades, programming
6. John Messina- Funding contributions for the Senior Center *written comment submitted
7. Bob Poet- Temple Bat Yam baseball event August 16
8. Gary Majory, President of Seniors Inc.- Future of the Senior Nutrition Program, building upgrades
9. Trudi Morgan, Seniors Inc. Executive Director- Senior Center liability insurance, City agreement for the Senior Center
10. Melissa Soderston- Bear trap concerns, Senior Center, Recreation Center fee equality
11. Angie Reagan- Senior Center funding, bikes vs wheelchair accessibility, hospital support *written comment received
Written public comment was heard from the following people:
1. Vanessa Carbia- Bear trap research
7 City Commission Reports
1. Stacey Ballard- Chair, Arts, Culture, and Tourism Commission- provided verbal report.
2. Erika Gonzalez, Chair, Police Advisory Commission- provided verbal report.
Consent Agenda
Note: Item 5 was pulled from the Consent Agenda by Councilmember Jinkens. Mayor Bass announced Item 10 was postponed to August 25.
Action: Moved/Seconded: Horgan/Jinkens
Yes: Bass, Roberts, Jinkens, Robbins, Horgan
Action: Passed the Consent Agenda, excluding Item 5 and Item 10.
2. City Council Meeting Minutes
Action: Passed Motion 2026-102 approving the minutes from the of June 16, 2026, Regular City Council meeting, the June 24, 2026, Special State of the City Address meeting, the July 8, 2026, Special Closed Session City Council meeting, and the July 14, 2026, Special City Council meeting.
3. Conflict of Interest Code Update
Action: Passed Resolution 2026-064 approving the 2026 update to the City's Conflict of Interest Code.
4. Cal Fire Mutual Aid Agreement Addendum
Action: Passed Motion 2026-103 authorizing and directing the Acting Fire Chief to execute the Local Operating Plan 2026--2030 as an addendum to the Agreement for Mutual Aid Fire Protection by and between CAL FIRE Amador - El Dorado Unit (AEU) and South Lake Tahoe Fire Rescue.(C-203-2026)
5. Professional Services Agreement with Core Tree Care, Inc. for the Cole Property Hazardous Fuels Reduction and Forest Health Project
Action: Moved/Seconded: Jinkens/Horgan
Yes: Bass, Roberts, Robbins, Jinkens, Horgan
Action: Passed Motion 2026-104 approving a Professional Services Agreement with Core Tree Care, Inc. (C204-2026) in the amount of $192,660.00 for the “City of South Lake Tahoe Cole Property Hazardous Fuels Reduction and Forest Health” Project.
Public comment was heard from the following people:
1. Melissa Soderston
2. Ed Mosur
6. Implementation Funding and Approval of an Agreement with California Tahoe Conservancy (CTC) in the amount of $2,200,007.50 for South Tahoe Fuel Hazard Reduction.
Action: Passed Resolution 2026-065 accepting Implementation Funding and authorizing the Mayor to execute an Agreement with California Tahoe Conservancy (CTC) (C-205-2026) in the amount of $2,200,007.50 for South Tahoe Fuel Hazard Reduction to treat 213.3 acres of City, County and School District owned land further helping to protect our community and infrastructure.
Public comment was heard from the following person:
1. Melissa Soderston
7. CalOES Domestic Violence Grant Report from Vista Rise Action: Received and filed.
8 8. Agreement with Lake Tahoe Unified School District to Provide School Resource Officer for 2026/27 School Year
Action: Passed Resolution 2026-066 approving a Memorandum of Agreement for the Police Department to dedicate a School Resource Officer (C-206-2026) for the 2026-2027 school year and approve budget with up to $101,730.00 reimbursement from Lake Tahoe Unified School District (LTUSD).
9. Parks Foundation Scholarship Memorandum of Understanding Action: Passed Motion 2026-105 authorizing and directing the Mayor to execute a Scholarship Memorandum of Understanding with the South Tahoe Parks Foundation (C-207-2026).
10. Acceptance of FAA Grant and Caltrans AIP Grants in the amount not to exceed $561,749.00.00 for Airport Runway 18/36 Pavement Maintenance and Award of Contract for Airport Pavement Maintenance to American Road Maintenance, Inc. in Amount of $433,140
Note: Item 10 was moved to the August 25, 2026, City Council meeting.
11. Approval of Amendment No. 3 to Professional Services Agreement (C-283-2025) with Sierra Con for Construction Management Services for the Energy Upgrades Project.
Action: Passed Motion 2026-106 authorizing and directing the Mayor to execute Amendment No. 3 to Agreement with SierraCon (C-208-2026) for an additional $88,601.06 to cover additional construction management services related to the Energy Upgrades Project for a total not-to-exceed amount of $118,466.06 and to end the services provided by SierraCon and to close out the contract with a final payment to compensate for the services provided by SierraCon through July 31, 2026.
12. Award of Construction Contract for the James and Eloise Drainage Maintenance Project for $1,120,834.40 to Alcon Construction & Engineering, Inc. and Approval of Amendment 3 to Lumos PSA (C-172-2024) for $9,680 and Authorize Funding Transfer of $355,000 from Drainage Replacement Account to James and Eloise Drainage Account Action: 1) Passed Resolution 2026-067 authorizing and directing the Director of Finance to transfer $355,000 from the Drainage Replacement Account to James and Eloise Drainage Account, and 2) Passed Motion 2026-107 finding the James and Eloise Drainage Maintenance Project to be exempt from the California Environmental Quality Act pursuant to CEQA Guidelines section 15301, and authorizing and directing the Mayor to execute an Agreement with Alcon Construction & Engineering, Inc. (C-209-2026) for the James and Eloise Drainage Maintenance Project for a not to exceed amount of $1,120,834.40, and authorizing Director of Public Works to use contingency up to a cumulative amount of $112,083. 3) Passed Motion 2026-108 authorizing and directing the Mayor to execute Amendment No. 3 (C-210-2026) to Professional Services Agreement with Lumos (C-172-2024) for $9,680.
13. Amendment No. 3 to BPR Professional Services Agreement (PSA) for Inspection, Plan Review, and Permit Technician Services (3-year Contract) and Budget Appropriation
Action: 1) Passed Motion authorizing and directing the Mayor to execute Amendment No. 3 to Agreement with BPR (C-211-2026) for Inspection, Plan Review and Permit Technician Service for a not-to exceed amount of $1,500,000; and 2) Passed Resolution 2026-068 to appropriate $500,000 from the Building Permit Fee - Long Term Fund 271 available fund balance to the General Fund Building and Safety account 100-03110-42025
14. 2026 National Community Survey Results
Action: Received and filed.
Public comment was heard from the following people:
1. Ed Mosur
2. John Messina
9 Public Hearing
15. Appeal of the Planning Commission decision approving File #DR25-007 (Tahoe Keys Marina Redevelopment Project), Granting Major Design Review, Special Use Permit, and a variance for a setback encroachment, and adoption of the project’s IS/MND under CEQA.
Action: Moved/Seconded: Jinkens/Roberts
Yes: Bass, Roberts, Jinkens, Horgan
No: Robbins
Action: Passed Resolution 2026-069 denying the Appeal of the Planning Commission Decision Approving File #Dr25-007 (Tahoe Keys Marina Redevelopment Project), Granting Major Design Review, Special Use Permit, and a Variance for a Setback Encroachment, and Adoption of the Project’s IS/MND Under CEQA.
The following persons addressed the Council:
Appellants:
1. Doug Flaherty, Tahoe Sierra Clean Air Coalition *written testimony submitted
2. Tobi Tyler, Sierra Club Tahoe Area Group *written testimony also submitted Applicants:
1. Lew Feldman *written testimony also submitted
2. Ryan Leiberman
Public comment was heard from the following people:
1. Alan Miller *written comment submitted
2. Melissa Soderston
3. Collin Swarms
4. Joby Cefalu
5. Robert Haine
6. Cass Keller
7. Steve Teshara
Written public comment was submitted by the following people:
1. Peggy Bourland
2. Hallie, Kirkingburg, Tahoe Keys Property Owners Association
16. Conduct Public Hearing on Award of Franchise to Lukins Brothers Water Company and Tahoe Keys Water Company, Introduce By Title Only and Waive First Reading of Ordinance Approving Award of Franchise Agreement to Lukins Brothers Water Company, Introduce By Title Only and Waive First Reading of Ordinance Approving Award of Franchise Agreement to Tahoe Keys Water Company Action: Moved/Seconded: Jinkens/Horgan
Yes: Bass, Roberts, Robbins, Jinkens, Horgan
Action: Passed Motion 2026-110 to hold a first reading (by title only) of an Ordinance to award a Franchise Agreement to Lukins Brothers Water Company and an Ordinance to award a Franchise Agreement to Tahoe Keys Water Company, and refer second reading and adoption to the September 8, 2026, meeting.
The following person addressed the Council:
1. Jennifer Lukins, Lukins Water Company
Regular-Unfinished Business
17. South Lake Tahoe City Code Chapter 6.60 Time-Share Amendments Discussion Action: Moved/Seconded: Bass/Jinkens
Yes: Bass, Roberts, Jinkens, Horgan
No: Robbins
Action: Passed Motion 2026-111 providing direction to staff to draft an Ordinance that will allow for conversions of existing TAUs, that will bring forth considerations to cap the percentage of converted TAUs per parcel, that will consider different uses for the Tourist Core from the other areas of town, that will bring options to pass the percentage by Resolution, or it can be placed in the full Ordinance- those decisions can be made at the time of the first reading (an either/or decision on the first reading), an economic analysis, the decision will be made by City Council. 10 The following person addressed the Council:
1. Nick Exline, Exline & Company, consultant
2. Niree Kodarerdian, Beacon Economics
Public comment was heard from the following people:
1. Ed Mosur
2. Melissa Soderston
Regular-New Business
18. Emerald Bay Resort Economic and Fiscal Impacts Report Action: Moved/Seconded: Horgan/Roberts
Yes: Bass, Roberts, Robbins, Jinkens, Horgan
Action: Passed Motion 2026-112 receiving the economic analysis that was provided, encouraging the project to go forward with additional direction that we would like to see bike path and pedestrian ways as part of the plan, as well as a management unit or employee housing, and nightly stays available as a percentage of the project.
The following person addressed the Council:
1. Nick Exline, Exline Company, consultant
2. Niree Kodarerdian, Beacon Economics
3. Deepak Sharma, Project Owner
Public comment was heard from the following people:
1. Ed Mosur
2. Melissa Soderston
19. City Manager Contract and City Manager Salary Table Change Action: Moved/Seconded: Jinkens/Horgan
Yes: Bass, Roberts, Robbins, Jinkens, Horgan
Action: Passed Resolution 2026-070 authorizing and directing the Mayor to execute an Employment Agreement with Interim City Manager Hilary Roverud for the position of City Manager (C-212-2026) and approving the revised City Salary Schedule for City Manager.
Public comment was heard from the following people:
1. Ed Mosur
2. Melissa Soderston
Agenda Planning Calendar
20. Agenda Planning Calendar
Councilmember Horgan
1. Request for an item on parking and walking access at the Recreation Center (Jinkens seconded).
2. Request for an item on defensible space grants for homeowners (Jinkens seconded).
Councilmember Jinkens
1. Request for report on microplastics. City Manager Roverud stated this could be added to an existing item on the APC
2. Motorized bikes vs vehicles update (Horgan seconded).
Councilmember Robbins
1. Request for a discussion item on expanding the Inclusionary Housing Ordinance, including condos and timeshares (Jinkens seconded).
Updates and Announcements (City Attorney, City Clerk, City Manager) Interim City Manager Roverud
1. Thank you for approval of City Manager Contract.
City Clerk Blankenship
1. Proclamation request for Constitution Week (daughters of the American Revolution)
2. Request to present gift to the Fire Department and Police Department for 9/11
3. Proclamation request for September as Suicide Prevention and Recovery Month (Angie Regean) 11 Councilmember Reports and Comments - Assignments to Boards, Committees, and Commissions
Councilmember Jinkens
1. Attended National Night Out
Councilmember Robbins
1. Attended Washoe County Child Advocacy Center facility tour with Police Chief Roberson Mayor Bass
1. Attended National Night Out
Closed Session
21. Conference with Labor Negotiator - Government Code section 54957.6(a) Designated representatives:
Patrick Clark, Chief Labor Negotiator
Hilary Roverud, City Manager
Dan Bardzell, Assistant City Attorney
Olga Tikhomirova, Director of Finance
Ember Buckman, Human Resources Manager
Employee Organizations:
Stationary Engineers Local 39 (General and Public Works) Stationary Engineers Local 39 (Administrative & Confidential Association) Police Employees Association
Police Supervisors Committee Fire Fighters’ Association Police Officers’ Association
22. Public Employment Appointment - Government Code section 54957(b) Title: City Attorney
23. Conference with Legal Counsel—Existing Litigation
(Gov. Code Section 54956.9(d)(1))
Name of case: South Lake Tahoe Property Owners Group v. City of South Lake Tahoe, El Dorado Superior Court Case No. SC20180243
24. Conference with Legal Counsel—Anticipated Litigation Significant exposure to litigation pursuant to Gov. Code section 54956.9(d)(2): One Case Closed Session Report
No reportable action.
Adjournment
Mayor Bass adjourned the meeting at 8:14 p.m.
Approved by:
__________________ Date:________________
Cody Bass, 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.
12 City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:2
Agenda Item: Construction Agreement Award for El Dorado Beach Revetment Phase 2 with Globe Engineering Development in the amount of $697,600 and Amendment to Agreement No. 2 with Stantec Consulting Services, Inc. for El Dorado Beach Revetment and Improvements Project Executive Summary: Due to high lake levels and storm events, El Dorado Beach has eroded, exposing the plastic sandbag revetment installed in 2018. Plastic sandbags were installed as a revetment to protect Lakeview Commons infrastructure, but have since become exposed and pose a threat to public safety and the environment. Staff presented a three phase plan to City Council on January 13, 2026 to address the issues at El Dorado Beach and entered into a contract with Stantec Consulting, Inc. On June 2, 2026, staff updated City Council on Phase 1 replenishment and Phase 2 design, anticipated cost, and permit timelines. Two sealed bids were opened for Phase 2 on July 30th. Staff recommends awarding the construction contract to the low bidder, Globe Engineering Development, for $697,600 and authorizing up to $115,000 in contingency for the El Dorado Beach Revetment Phase 2 Project.
Additionally, due to the nature of the project, more construction support services will be required of Stantec which will require amending the agreement to include an additional $23,119.
Requested Action / Suggested Motions: 1) Pass a Resolution authorizing and directing the Director of Finance to transfer $14,500 from the Stormwater operational budget and $150,000 from the Johnson Blvd Complete Streets Project account to the El Dorado Beach Revetment and Improvements Project account, and 2) Pass a Motion finding the El Dorado Beach Revetment and Improvements Project, Phase 2, to be exempt from the California Environmental Quality Act pursuant to CEQA Guidelines section 15304 and 15307, authorizing and directing the Mayor to execute an Agreement with Globe Engineering Development for the El Dorado Beach Revetment Phase 2 Project for a not to exceed amount of $697,600, authorizing the Director of Public Works to use contingency up to a cumulative amount of $115,000, and authorizing and directing the Mayor to execute Amendment No. 2 to the Professional Services Agreement with Stantec Consulting Services, Inc. (C-016-2026) for $23,119.
Responsible Staff Member: Brianna Greenlaw, Senior Civil Engineer Reviewed and Approved By: Mohammad Qureshi, Director of Public Works Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Sergio Rudin, Interim City Attorney Attachments:
01-Staff_Report_ElDoradoBeachPh2Award_clean.docx
02-Location Map.pdf
03-Resolution_TransferFunds.doc
04-Agreement_GlobeEngineering.docx
05-Stantec_PSA_Amendment 2.doc
06-Exhibit A_Stantec Amendment 2.pdf
07-Stantec Contract_C-016-2026.pdf
08-Stantec Amendment 1 _C-076-2026.pdf
13 Council Agenda Report August 25, 2026 Page 1 of 5
City of South Lake Tahoe
Report to City Council
Meeting Date: August 25, 2026
Title: Construction Agreement Award for El Dorado Beach Revetment Phase 2 Project and Amendment with Stantec Consulting Services, Inc. for El Dorado Beach Revetment and Improvements Project
Location: El Dorado Beach/Lakeview Commons (Refer to Attachment 2 for Location Map.) Responsible Staff Member: Brianna Greenlaw, Senior Civil Engineer Background: In 2018, severe erosion at El Dorado beach resulted in vertical drop offs and the potential for undermining the structural foundations of the lower seating walls of Lakeview Commons. To ensure public safety and structural protection of Lakeview Commons assets, the City installed plastic super sack sandbags with various types of rock as a dynamic revetment, covered with layers of sand.
In late 2024, the sandbags and geotextile fabric began to become exposed on the beach. Following spring snowmelt in 2025, staff assessed the conditions and began engagement with regulatory agencies to allow for beach replenishment. A large storm in late June 2025 caused severe erosion and significantly accelerated exposure of the sandbags. To ensure public safety, protection of Lakeview Commons infrastructure, and preservation of the beach, emergency beach replenishment was completed. As part of emergency permit closeout, the regulatory agencies agreed to permanent revetment implementation by 2027, committing the City to removal of the sandbags, with temporary permitting until then to allow for minor fixes/beach replenishment.
On January 13, 2026, staff provided an update to City Council on the history and status of El Dorado Beach and received direction that the preferred outcome for the beach was to remove the existing plastic sandbags as soon as possible. Additionally, City Council advised staff that the long-term preferred outcome is to protect Lakeview Commons infrastructure and preserve the beach if possible. The City also entered into a contract with Stantec Consulting, Inc. for permitting and design services.
As the project progressed, it was separated into three implementation phases due to permitting requirements and associated timelines reflected in Table 1. 14 Council Agenda Report August 25, 2026 Page 2 of 5
Table 1. El Dorado Beach Revetment Implementation Phases Phase of
Implementation
Description Implementation Timeline
1 Replenish the beach following snow
melt to ensure further degradation to
sandbags does not occur, and to
allow for continued use of the beach.
Two replenishments were
completed in 2026 – one in May
and one in June. Staff has been
evaluating the conditions weekly.
2 Remove the plastic sandbags, install
rock below bottom step of Lakeview
Commons, and backfill with sand.
Planned to begin September 8,
2026 if all permits are obtained.
Sand replenishment will be needed
periodically until Phase 3
implementation.
3 Final Permanent Improvements –
Details are to be determined after
finishing studies and engaging in
further conversations with agencies.
Phase 2 improvements will be
incorporated into the final Phase 3
design.
To Be Determined
During mid-year budget FY25-26, $1,000,000 was allocated to the project for continued design and construction purposes. To stay on track to implement both Phase 1 and 2 in the 2026 construction season, additional design funds ($332,057.50) were needed. Amendment 1 to Stantec’s design contract was approved by City Council on March 24, 2026.
On June 2, 2026, an update on the Phase 2 status was presented to City Council. This summarized the current status of Phase 1 replenishments as well as Phase 2 design, anticipated cost, and permitting timelines.
Issue and Discussion: On July 10, 2026, Public Works advertised the Project on the City PlanetBids website. The Project Notice to Bidders was advertised in the Tahoe Daily Tribune on July 17, 2026 and July 24, 2026. On July 30, 2026, Public Works received 2 sealed bids that were publicly opened and read aloud at the scheduled bid opening at the Public Works office. The bid results are listed in Table 2. The Engineer’s Estimate was $577,760 for the Base Bid and $315,300 for the Bid Alternate.
Table 2 – Summary of Bid Results
Bidder Total Base
Bid Bid Alternate Total Base Bid + Bid Alternate
Globe Engineering Development $537,050.00 $160,550.00 $697,600.00 Meyers Earthwork $584,087.00 $164,400.00 $748,487.00
As discussed during the presentation to City Council on June 2, 2026, the Base Bid work includes removing the sandbags and installing a rock revetment that will support the Lakeview Commons infrastructure and will allow for a beach that can be replenished until Phase 3 implementation. The 15 Council Agenda Report August 25, 2026 Page 3 of 5
Bid Alternate includes removing the exposed geotextile fabric and replacing the boulders at the bottom of the revetment on the east side of the beach. City Council previously inquired about the geotextile fabric product installed under this existing boulder revetment. Staff understand that the material used is made from polyester that is specified to be inert to biological degradation. In further discussion with staff from the Lahontan Water Board, it is understood that this geotextile fabric is commonly used in boulder revetments, though they discourage the use below the high-water line.
Both Lahontan and City staff acknowledge the concern for use of any materials manufactured with plastic or similar synthetic polymers and are evaluating the use of those types of materials in applications such as this. Staff will be returning to City Council to discuss microplastics in more detail from a broader perspective. Due to the state of the existing boulder revetment on the east side of the beach, staff recommends that the Bid Alternate is awarded as part of Phase 2, trimming the fabric and installing boulders to stabilize the shoreline and support above infrastructure. All fabric below the high-water line will be removed. Removing all fabric completely is beyond the scope of the alternate bid. Revised design plans and construction are beyond the available resources in Phase 2. Scope, costs, and permitting implications will be evaluated and discussed as part of Phase
3.Staff will return to City Council with at a future date for Phase 3.
The City does not have all final permits in hand for this project yet but anticipates having them by the anticipated notice to proceed, September 8, 2026. Refer to Table 3 regarding permit status.
Based on this information, staff recommends that City Council approve the award to the low bidder, Globe Engineering Development, and authorize the Mayor to execute the contract agreement.
Table 3 – Permit Status
Permitting Agency Permit Status
TRPA Shorezone and Soils Hydro Permits (2) Draft permit was received on 8/11. Staff is negotiating conditions and anticipates
final permit acknowledgement prior to
9/8.
CDFW Lake and Streambed Agreement Draft agreement negotiated and accepted 8/4. Final agreement accepted
on 8/19. Will have final permit by 9/8.
Lahontan 401 Water Quality Certification Lahontan indicated the final permit will be issued by 9/1 or 9/2, prior to the
anticipated notice to proceed.
Staff is still working with Lahontan on
what volume of sand will be authorized
for ongoing replenishment between
Phase 2 and 3. Annual approval is
expected and there will be an annual fee
of $5,000 to keep the permit open
between Phase 2 and 3.
USACE Nationwide Permit (NWP) 13 USACE provided NWP authorization on 8/17.
Due to the nature of the project, standard material testing is not applicable. Since it will be highly dependent on field fitting to the existing conditions, it is anticipated that additional construction support will be needed from Stantec Consulting, Inc. (Stantec) and their geotechnical subconsultant.
Additionally, weekly biologist monitoring and other reporting and compliance requirements per Project permits will be handled by Stantec. Because Stantec did not utilize all proposed budget for tasks 1 (Project Management/Coordination), 3 (Site Survey and Basemap Development), and 5 16 Council Agenda Report August 25, 2026 Page 4 of 5
(Phase 2 Design and Permitting), $54,817 will be reallocated from their already approved contract and shifted to the Construction Bidding and Support task. In addition to shifting this previously allocated funding between tasks, it is anticipated that an additional $23,119 is needed for construction support.
The plans, specifications and bid addenda 1-2 for the El Dorado Beach Revetment Phase 2 Project (Project) were approved by the City Engineer pursuant to the authority granted in Resolution 2006-
66. Financial Implications: The funding currently available in the Project account, in addition to the transfer of $164,500 from the various accounts outlined in Table 4, allows for the award of the El Dorado Beach Revetment Phase 2 Project Base Bid and Bid Alternate to the low bidder, Globe Engineering Development and the amendment number 2 to Stantec’s contract.
Table 4 – CIP Funds to be Transferred to the El Dorado Beach Revetment Project Account CIP Project Account
Number
Total to be
Transferred
Johnson Blvd Complete Streets 30150052 $150,000.00
Stormwater Operational Budget 24503215 $14,500.00
Total $164,500.00
Staff requests authorization for the Director of Publics Works to approve up to $115,000 in cumulative change orders using contingency funds. Staff recommends this large of a contingency as this project’s success is highly dependent on field fit during construction. Having authority and funds available in the account allows staff to execute decisions in the field without having to return to City Council for further approval, which is critical for this project with the short construction window at the end of the 2026 season. The success of Phase 2 is highly dependent on the level of the lake at the time of construction. While it does not appear the lake will be as low as anticipated based on historical data, this is not the final solution for El Dorado Beach. As previously discussed, Phase 2 will allow for removal of the plastic sandbags which was time critical and required by 2027, but the beach will continue to erode at high lake levels. Permitting agencies will only allow for additional sand replenishment for a limited period (potentially up to 3 years) so Phase 3 will determine the final solution and all materials utilized for Phase 2 will be incorporated into the Phase 3 design.
With the addition of the funds previously discussed, there will be sufficient funding in the project account for ancillary construction expenses such as labor code compliance and required regulatory monitoring and compliance. Any funds not needed will remain available in the project account to be used on Phase 3 of the Project or reallocated elsewhere upon future City Council action.
Environmental Considerations: The City, as lead agency under the California Environmental Quality Act (CEQA), has determined that the Phase 2 Project is categorically exempt from CEQA under State CEQA Guidelines Sections 15304 (Class 4, Minor Alterations to Land) and 15307 (Class 7, Actions by Regulatory Agencies for Protection of Natural Resources).
Policy Implications: Completing Phase 2 of the El Dorado Beach Revetment Project will assist in meeting City Council Strategic Priority, Protect the Natural Environment, by removing the plastic sandbags previously installed in 2018 as an emergency revetment at El Dorado Beach. This Project (Phases 1-3) also advances the City Council Strategic Priority, Recreation and Equitable Access 17 Council Agenda Report August 25, 2026 Page 5 of 5
for All, by facilitating design that can continue to provide access for people of all abilities to public spaces and ensuring public connectivity and safety at Lakeview Commons. 18 Disclaimer: This document has been prepared based on information provided by others as cited in the Notes section. Stantec has not verified the accuracy and/or completeness of this information and shall not be responsible for any errors or omissions which may be incorporated herein as a result. Stantec assumes no responsibility for data supplied in electronic format, and the recipient accepts full responsibility for verifying the accuracy and completeness of the data.
Client/Project
Figure No.
Project Location
Title
"($ $
¯
C:\Users\mtomaszewski\OneDrive - Stantec\Documents\El Dorado Beach Revetment\El Dorado Beach Revetment\El Dorado Beach Revetment.aprx Revised: 2026-05-28 By: mtomaszewski Legend
Lake Tahoe Ordinary High
Water Mark (Feb 2026)*
Potential Temporary Impacts
to CDFW Jurisdiction (0.24
acres and 445 lf)**
Notes
1. Coordinate System: NAD 1983 UTM Zone 10N
2. Data Sources: Stantec; TRPA,
3. Basemap: Google Earth (taken 8/28/2023)
4. The entire project area is located within City of South Lake Tahoe owned property. (At original document size of 11x17)
1:500
0 10 20 30
Feet
Prepared by M. Tomaszewski on 5/28/2026 9:38 AM
T13N, R18E, S32
City of South Lake Tahoe, El Dorado Co., CA
185707222
City of South Lake Tahoe
El Dorado Beach Revetment
Phase 2
Project Revetment Location and Impacts
Map
2 *The vertical datum used to collect site topographic survey information (February 2026) was NAVD 88. The Legal limit of Lake Tahoe on the NAVD 88 datum is 6,232.0’. The Legal limit of Lake Tahoe shown on the figure was converted from NAVD 88 (6,232.0’) to U.S. BOR Datum (6,229.1’)
** Area includes containment BMPs – e.g. water-filled
bladder
Lake Tahoe Blvd
Lakeview Ave
119.9772°W 38.9454°N
119.9755°W 38.9443°N
Lake Tahoe
1 Project Area
19 Resolution 2026-XXX August 25, 2026 Page 1 of 2
Resolution 2026-XXX
Adopted by City of South Lake Tahoe City Council
August 25, 2026
Transferring Funding for El Dorado Beach Revetment and Improvements Project
BACKGROUND:
A. On July 30, 2026, the Public Works department opened two sealed bids for the El Dorado Beach Revetment Phase 2 Project (Project). In order to award the construction contract to the low bidder and have funding available for ancillary construction costs, $164,500 in funding from a combination of the stormwater operational budget and other CIP account will need to be transferred to the project.
B. The Director of Public Works and Finance Director have confirmed that the funds in the CIP account are available to be transferred to be utilized on a highly prioritized, time-sensitive Project.
C. The funds to be transferred from the Stormwater Operational Budget will only be utilized for the applicable bid items related to stormwater infrastructure included in the Project.
D. Because standard material testing is not applicable to this Project, it is highly dependent on field fitting to the existing conditions, and permits have specific monitoring and reporting requirements, it is anticipated that additional construction support will be needed from Stantec Consulting, Inc. (Stantec) and their geotechnical subconsultant. An additional $23,119 is to be added to Stantec’s contract.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the City Council of the City of South Lake Tahoe:
1. Authorizes the Director of Finance to amend the FY 2025-2026 budget to transfer $14,500 in stormwater operational funds and $150,000 in CIP funds to the El Dorado Beach Revetment and Improvements Project account as follows:
FROM:
30150052-48020 Johnson Blvd Complete Streets (-) $150,000 24503215-42030 Stormwater (-) $14,500
TO:
30160086 Expenditure (48030) El Dorado Beach, Construction (+) $141,381 30160086 Expenditure (48020) El Dorado Beach, Design (+) $23,119 20 Resolution 2026-XXX August 25, 2026 Page 2 of 2
Adopted by the City Council of the City of South Lake Tahoe on August 25, 2026 by the following vote:
Yes:
No:
Absent:
Abstain:
_______________________ Date: _______________
Cody Bass, 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
21 CITY OF SOUTH LAKE TAHOE
DEPARTMENT OF PUBLIC WORKS
AGREEMENT
CITY OF SOUTH LAKE TAHOE
DEPARTMENT OF PUBLIC WORKS
AGREEMENT
for
EL DORADO BEACH REVETMENT PHASE 2
PWC 26-30160086-01
CITY BID NO. 26-30160086-01-BN1
THIS AGREEMENT is made and entered into this ______ day of ___________, 20___, by and between the City of South Lake Tahoe, a political subdivision of the State of California, herein designated “City”, and Globe Engineering Development, herein designated as “Contractor.”
WITNESSETH, that the City and the Contractor, in consideration of the mutual covenants hereafter set forth, agree as follows:
ARTICLE 1 — THE WORK
Contractor agrees to furnish all labor, tools, equipment, facilities, materials, transportation and services necessary to perform and complete, in a good and workmanlike manner, the El Dorado Beach Revetment Phase 2 Project, as required pursuant to the Contract Documents.
ARTICLE 2 — COMMENCEMENT AND COMPLETION
The Work to be performed under this Agreement shall commence at the time as specified in the Notice to Proceed, and the Contractor shall diligently undertake the performance of the obligations as set forth in the Contract Documents to achieve Final Completion of the Work (as defined at Section 9.9 Special Provisions) within 35 calendar days after the date commencement of the Work is authorized as set forth in the Notice to Proceed (the “Contract Time”). No grading or excavation or other land disturbance will be allowed between October 15th and May 1 st; all
Work shall be performed after the issuance of the Notice to Proceed, and Final Completion achieved within the contract time as set forth in these Bid Documents. 22 The City and the Contractor recognize that time is of the essence of this Agreement and that the City will suffer financial loss if the Work is not completed within the time specified herein, plus any extensions thereof allowed in accordance with the Contract Documents. The City and Contractor also recognize the delays, expense, and difficulties involved in proving the actual loss suffered by the City if the Work is not completed within the Contract Time. Accordingly, instead of requiring any such proof, and pursuant to the Contract Documents, the City and the Contractor agree that as liquidated damages (but not as a penalty, the Contractor shall pay the City the sum of $500 for each calendar day beyond that portion of the Contract Time within which the Bidder is required to achieve Milestone #1, Substantial Completion (per Document 00100, Article 1.04.A.2), and $1000 for each calendar day beyond that portion of the Contract Time within which the Bidder is required to achieve Milestone #2, Final Completion (per Document 00100, Article 1.04.A.3).
In accordance with the Contract Documents, including, without limitation Document 00400.4.2 (“Bid Proposal”), the daily amount that Contractor may charge to the City for all delay costs, direct and indirect (and inclusive of all expenses and damages, including, without limitation, jobsite and home office overhead costs and extended general conditions) applicable to the first sixty (60) calendar days of Compensable Delay, if any, is $0, the amount set forth by Contractor in Document 00400.4.2 (“Bid Proposal”). This sum shall represent the exclusive and sole amount (i.e., payment in full for any and all direct and indirect delay costs) that Contractor, on behalf of itself and subcontractors and suppliers, of every tier, shall receive for any and all Compensable Delay(s) during the first sixty (60) calendar days of actual, Compensable Delay at the Project.
Delay costs that may arise from Compensable Delay, if any, beyond the first sixty (60) calendar days of a Compensable Delay, if allowable, shall thereafter be governed by, and subject to, the applicable provisions of Sections 8 and 9 of the Standard Specifications, as modified by the Special Provisions, and the Contract Documents.
ARTICLE 3 — CONTRACT PRICE
The City agrees to pay, and the Contractor agrees to accept, in current funds for the performance of the Work pursuant to the Contract Documents, the Contract Sum for the completion of the Work in accordance with the Contract Documents as follows:
BASE BID SCHEDULE
Item # Quantity Unit Work Item Description Unit Price Total 1 1 LS Mobilization $56,000 $56,000
2 1 LS Temporary Traffic Control $8,000 $8,000
3 1 LS Construction Staking and Surveying $15,000 $15,000 4 1 LS Temporary Barriers, Fencing, and Vegetation Protection $18,000 $18,000 5 1 LS Temporary Erosion, Water Pollution, Dust Controls & BMPs $15,000 $15,000 6 3 EA Pothole Subsurface Facility [As Directed or Authorized] – Contingent Bid Item $5,000 $15,000
23 7 1 LS Remove Supersack Bags/Plastic (Salvage Rock/Sand) $5,000 $5,000 8 125 LF Remove Storm Drain/Infiltration Pipe $20 $2,500 9 40 TN Infiltration Pit $300 $12,000
10 50 CY Rock Fracture and Removal [As Directed or Authorized] – Contingent Bid Item $200 $10,000
11 450 TN Class V RSP $285 $128,250
12 80 TN Class II RSP $285 $22,800
13 110 CY Fill Cobble (Salvaged Rock – Infill for Rock Riprap) $200 $22,000 14 150 CY Salvage Sand (Infill for Rock Riprap) $150 $22,500 15 390 TN 3” to 8” River Run Cobble $250 $97,500
16 350 TN Beach Sand (Imported) $250 $87,500
BASE BID AMOUNT: $537,050
COMPENSATION FOR COMPENSABLE DELAY: $0
BID ALTERNATE SCHEDULE
Item # Quantity Unit Work Item Description Unit Price Total 1A 1 LS Temporary Water Filled Dam (Contractor Supplied, 225 LF) $11,250 $11,250 2A 2,650 SF Cut/Trim and Remove Existing Loose Filter Fabric from Existing Riprap $2 $5,300
3A 900 TN Rock/Boulder Revetment (Rounded 18” to 36” Boulders) $160 $144,000 BID ALTERNATE AMOUNT: $160,550
TOTAL CONTRACT SUM (TOTAL BASE BID + BID ALTERNATE): $697,600 For the Total Contract Sum of SIX-HUNDRED NINETY-SEVEN THOUSAND SIXHUNDRED dollars and ZERO cents.
The above Total Contract Sum includes all allowances, if any, provided for in the Contract Documents.
Compensation for Unit Price Items shall be based upon the unit prices stated in the above schedule multiplied by the actual quantities or units of work and materials performed or furnished. 24 Unit prices paid by the City may change depending on actual quantities or units of work completed in accordance with the Contract Documents.
ARTICLE 4 — PREVAILING WAGES
Pursuant to the provisions of California Labor Code, Sections 1770 to 1780, inclusive thereof, the Contractor, and any subcontractor, of any tier, shall pay not less than the prevailing rate of per diem wages as determined by the Director of the California Department of Industrial Relations.
In compliance with Senate Bill 854 (2014) and the California Labor Code, this project is subject to compliance monitoring and enforcement by the Department of Industrial Relations.
Contractors must submit their certified payroll records directly to the Division of Labor Standards Enforcement Compliance Monitoring Unit through the electronic certified payroll reporting (eCPR) system, as well as to the City.
Pursuant to the provisions of California Labor Code Section 1773.2, the Contractor is hereby advised that copies of the prevailing rate of per diem wages and a general prevailing rate for holidays, Saturdays and Sundays and overtime work in the locality in which the Work is to be performed for each craft, classification, or type of worker required to execute the Contract, are on file in the City's office. The Contractor agrees that not less than said prevailing rates shall be paid to workers employed on this public works contract as required by Labor Code Section 1774. These rate determinations are found on the State of California Department of Industrial Relations' website at: http://www.dir.ca.gov/dlsr/DPreWageDetermination.htm.
ARTICLE 5 — CONTRACT DOCUMENTS
The Agreement includes and incorporates by reference the Contract Documents for the Project, which consists of the following documents:
(a) Notice to Bidders (Document 00100);
(b) Instructions to Bidders (Document 00200);
(c) Bid Proposal (Document 00400);
(d) Bid Schedule (Document 00405);
(e) Bidder's Bond (Document 00410);
(f) Designation of Subcontractors (Document 00420);
(g) Good Faith Effort for Local Hiring on Public Works Contracts (00421); (h) Verification of Contractor and Subcontractor DIR Registration (00423); (i) California Air Quality Control Board (CARB, Certificates of Reported Compliance (CRC) (00424);
(j) Self-Performance Declaration (Document 00425);
(k) Debarment and Suspension Certifications (Document 00430); (l) Non-Collusion Declaration (Document 00432);
25 (m) Worker's Compensation Certification (Document 00435); (n) Business and Professions Code Sections 7028.15 and 7031 Statement (Document 00440);
(o) Bidder's Statement of Financial Responsibility, Technical Ability and Experience (Document 00450);
(p) Equal Employment Opportunity Certification (Document 00460); (q) Non-Lobbying Certification (Document 00465);
(r) Disclosure of Lobbying Activities (Document 00466); (s) Agreement (Document 00500);
(t) Payment Bond Form (Document 00610);
(u) Performance Bond Form (Document 00620);
(v) Sample Escrow Agreement for Security Deposits In Lieu of Retention (Document 00630);
(w) Warranty/Guaranty Form (Document 00635);
(x) Acknowledgment of City Code (Document 00640);
(y) Bid Document Certification (Document 00650);
(z) The Standard Specifications of the State of California, Department of Transportation, dated 2022; the Standard Plans of the State of California, Department of Transportation, dated 2022, and the South Lake Tahoe Public Improvement and Engineering Standards;
(aa) Special Provisions, Document 00700 of the Bid Documents (which incorporate by reference, and, as specified, modify the Standard Specifications of the State of California, Department of Transportation, dated 2022; the Standard Plans of the State of California, Department of Transportation, dated 2022, and the South Lake Tahoe Public Improvement and Engineering Standards);
(bb) Supplemental Conditions (Document 00800), if any;
(cc) General Requirements, if any;
(dd) Construction Progress Documentation (Document 01300); (ee) Technical Specifications;
(ff) Contract Drawings;
(gg) Addenda (numbers 1 to 2, inclusive; and
26 (hh) Permits from other agencies as may be required by law.
Exhibits to this Agreement are enumerated as follows:
• Accepted Contractor’s Bid attached hereto as Exhibit A; • Escrow Bid Document Certification attached hereto as Exhibit B; and • Insurance Certificates and Endorsements as Exhibit C.
ARTICLE 6 — WORKERS’ COMPENSATION
Contractor shall take out and maintain during the life of the Agreement, adequate and sufficient workers’ compensation insurance for all Contractor’s employees employed at the site of improvements, and, if any Work is sublet, Contractor shall require each subcontractor similarly to provide workers’ compensation insurance for all of the latter’s employees, unless such employees are covered by the protection afforded by Contractor. If any class of employees engaged in Work under this contract at the site of the Project is not protected under workers’ compensation law, Contractor shall provide, and shall cause each subcontractor to provide, adequate insurance for the protection of employees not otherwise protected. Contractor shall indemnify the City and the United States Forest Service for any damage resulting to it from failure of either Contractor or any subcontractor to take out or maintain such insurance.
By its signature upon this Agreement, Contractor certifies that it has carefully reviewed and is aware of the provisions of Section 3700 of the Labor Code which requires every employer to be insured against liability for worker's compensation, or to undertake self-insurance in accordance with the provisions of the labor Code. Contractor, as a condition precedent to the commencement of its Work pursuant to the Agreement, shall comply with such provisions.
ARTICLE 7 — INDEMNITY AND INSURANCE
To the fullest extent permitted by law, and in strict accordance with the Contract Documents, Contractor shall defend, indemnify, and hold harmless the City, its officials, officers, City Council members, employees, agents, the United States Forest Service, the Architect/Engineer, the Project Manager and the Project consultants, and their respective principals, officers and employees, and each of them, of and from any and all claims, demands, suits, causes of action, damages, costs, expenses, attorneys' fees, losses, or liability, in law or in equity, of every kind and nature whatsoever related to, arising out of, or in connection with, Contractor's operations to be performed under this Agreement, and as otherwise set forth in Contract Documents, including, without limitation, Section 7-1.05A of the Standard Specifications, as modified by Section 7.11 of the Special Provisions. The obligations of defense and indemnity set forth in this Article, and in the Contract Documents, shall not be limited by any insurance requirements or obligations pursuant to the Contract Documents. The obligations arising from this Article shall not be construed to negate, abridge, or reduce other rights or obligations of indemnity (including all duties to defend), which would otherwise exist as to a party, or person described elsewhere in the Contract Documents.
Contractor shall maintain the insurance coverage described in Section 7-1.06 of the Standard Specifications, as modified by Section 7.12 of the Special Provisions, throughout the performance of the Agreement, including any maintenance, warranty and/or guaranty periods.
This Agreement shall not be operative until evidence of such insurance has been provided to, and 27 approved by, the City as to form, amount, and carrier. Contractor shall not allow any subcontractor to commence Work at the Project until subcontractor provides evidence to Contractor and City that subcontractor has obtained insurance acceptable to the City.
ARTICLE 8 — NOTICES
Whenever any provision of the Contract Documents requires the giving of written notice, it shall be deemed to have been validly given if delivered in person to the individual for whom it is intended, or if delivered at or sent by registered or certified mail, postage prepaid, to the address listed below:
Notices required to be given to Contractor:
Globe Engineering Development
Dawood Kavosh
2002 Elijah St
Fairfield, CA 94533
Notices required to be given to City:
Public Works Director/City Engineer
City of South Lake Tahoe
1740 D Street
South Lake Tahoe, CA 96150-6251
Notices required to be given to any surety(ies):
ARTICLE 9 — MISCELLANEOUS
9.1 Terms. Terms used in this Agreement will have the meanings indicated in the Contract Documents.
9.2 Assignment. No assignment by a party hereto of any rights under or interests in the Agreement will be binding on another party hereto without the written consent of the party sought to be bound; and, specifically but without limitation, moneys that may become due and moneys that are due may not be assigned without such consent (except to the extent that the effect of this restriction may be limited by law), and unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any duty or responsibility under the Contract Documents.
9.3 Successors and Assigns. City and Contractor each binds itself, its partners, successors, assign, and legal representatives to the other party hereto, its partners, successors, assigns, and legal representatives in respect to all covenants, agreements, and obligations contained in the Contract Documents.
9.4 Severability. Any provision or part of the Contract Documents held to be void or unenforceable under any law or regulation shall be deemed stricken, and all remaining provisions 28 shall continue to be valid and binding upon City and Contractor, who agree that the Contract Documents shall be reformed to replace such stricken provision or part thereof with a valid and enforceable provision that comes as close as possible to expressing the intention of the stricken provision.
9.5 South Lake Tahoe City Code. Contractor acknowledges that all pertinent provisions within the South Lake Tahoe City Code are incorporated by reference as though set forth in full herein, and, further, the failure of Contractor or any subcontractor, of any tier, to comply with any of its/their obligations under the Contract Documents, or the requirements of the South Lake Tahoe City Code, or any other applicable law, code, statute, or regulation, shall be deemed a material breach of the Agreement.
9.6 Third Party Beneficiary. Contractor expressly acknowledges the City's status as a third party beneficiary solely with respect to the performance to be rendered under each subcontract, of any tier, upon the Project, and, as a result, Contractor acknowledges that City possesses, inter alia, the rights enumerated within the South Lake Tahoe City Code as to the enforcement of obligations under subcontracts of any tier.
9.7 Regulatory Requirements. Contractor acknowledges that the Project is subject to requirements and regulations issued on behalf of various governmental and/or regulatory bodies, including, without limitation, the Lahontan Regional Water Quality Control Board and the Tahoe Regional Planning Agency, among others. Contractor agrees to fully and promptly comply with any and all requirements and regulations issued on behalf of such entities.
9.8 Governing Law. This Agreement and the Contract Documents shall be deemed to have been entered into in the County of El Dorado, State of California, and governed by California law. By entering into this Agreement, the Contractor consents and submits to the jurisdiction of Courts of the State of California, County of El Dorado, over any action of law, suit in equity, and/or other proceeding that may arise out of the Contract Documents.
IN WITNESS HEREOF, the said City of South Lake Tahoe, State of California, has caused this Agreement to be executed by its Mayor in its behalf, and the said Contractor has signed this Agreement the day and year first above written.
CITY OF SOUTH LAKE TAHOE Contractor:
By By Dawood Kavosh
Mayor, City of South Lake Tahoe,
State of California Title President
Business License No. 332238
ATTEST: APPROVED AS TO FORM:
By By
City Clerk City Attorney
City of South Lake Tahoe City of South Lake Tahoe
29 City of South Lake Tahoe
Amendment No. 2 to El Dorado Beach Revetment and Improvements Project, Professional Services Agreement with Stantec Consulting Services, Inc. (C-016-2026) The Professional Services Agreement entered into on January 13, 2026, between the City of South Lake Tahoe, a municipal corporation (“CITY”) and Stantec Consulting Services, Inc. (“CONSULTANT”) is hereby amended as set forth below.
The Contract is hereby revised to add the following,
1. Scope of Services. In addition to the Scope of Services specified within the original Professional Services Agreement, dated January 13, 2026, and Amendment 1, dated March 24, 2026 with this second Amendment to the Agreement adds the work described within Exhibit A, attached hereto and incorporated herein by reference.
2. Compensation. Compensation to be paid to the CONSULTANT, as defined within the original Agreement and Amendment No. 1, is hereby increased with this Amendment No. 2 by the sum of $23,119.00 as reflected within Exhibit A, attached hereto. In no case shall CONSULTANT compensation for work completed under this Amendment exceed the amount of $482,028.50 plus the additional fee of $23,119.00 for an amended total fee of $505,147.50, without written authorization from the CITY. Payment by the CITY under this Agreement shall not be deemed a waiver of defects, even if such defects were known to the CITY at the time of payment.
IN WITNESS WHEREOF, the parties have caused this Amendment No. 2 to Professional Services Agreement with Stantec Consulting Services, Inc. to be executed on August 25, 2026.
CITY OF SOUTH LAKE TAHOE CONSULTANT
By: __________________________ By: __________________________ Cody Bass, Mayor Stephen Peck, PE
Principal Senior Engineer
Stantec Consulting Services, Inc.
Date: ________________ Date: _________________________
Business License # 0080171
APPROVED AS TO FORM: ATTEST:
_____________________________ __________________________ Sergio Rudin, Interim City Attorney Susan Blankenship, City Clerk 30 31
Name Peck, Stephen Sussman, Patricia Dukes, Jason Carroll, Paul Kassem, Sarah Johnson, Parker Thomas, Bill Hamilton, Caroline Osborn, Allyson Lee, Eric Project Summary Hours Labour Expense Subs Total Project Billing Rate (T&M) $270.00 $183.00 $230.00 $256.00 $208.00 $197.00 $152.00 $170.00 $161.00 $197.00 $1.00 Fixed Fee 0.00 $0.00 $0.00 $0.00 $0.00 Total Units (T&M) 101.00 42.00 31.00 10.00 10.00 88.00 52.00 44.00 52.00 10.00 5,000.00 Time & Material 440.00 $89,788.00 $0.00 $5,000.00 $94,788.00 Fee (T&M) $27,270.00 $7,686.00 $7,130.00 $2,560.00 $2,080.00 $17,336.00 $7,904.00 $7,480.00 $8,372.00 $1,970.00 $5,000.00 Total 440.00 $89,788.00 $0.00 $5,000.00 $94,788.00 Escalation (T&M) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Fee (T&M) $27,270.00 $7,686.00 $7,130.00 $2,560.00 $2,080.00 $17,336.00 $7,904.00 $7,480.00 $8,372.00 $1,970.00 $5,000.00 Task Name Start Date End Date Units Task Type Hours Labour Expense Subs Total Comments Construction Bidding and Construction Support 2026-09-14 2026-12-31 Time & Material 440.00 $89,788.00 $0.00 $5,000.00 $94,788.00 Construction Bidding and Construction Support Submittal Review Support 2026-09-14 2026-12-31 10.00 10.00 5.00 5.00 20.00 Time & Material 50.00 $11,260.00 $0.00 $0.00 $11,260.00 RFI Support 2026-09-14 2026-12-31 5.00 5.00 5.00 5.00 10.00 10.00 5.00 Time & Material 45.00 $9,295.00 $0.00 $0.00 $9,295.00 Change Order Support 2026-09-14 2026-12-31 5.00 5.00 10.00 5.00 Time & Material 25.00 $5,005.00 $0.00 $0.00 $5,005.00 Pay Estimate Support 2026-09-14 2026-12-31 3.00 3.00 Time & Material 6.00 $1,500.00 $0.00 $0.00 $1,500.00 Weekly Bio Monitoring 2026-09-14 2026-12-31 14.00 28.00 14.00 Time & Material 56.00 $9,576.00 $0.00 $0.00 $9,576.00 Construction Site Visits 2026-09-14 2026-12-31 56.00 8.00 28.00 8.00 5,000.00 Time & Material 100.00 $23,388.00 $0.00 $5,000.00 $28,388.00 Construction Site Visits; three times per week; 4 hours each Permit Reporting and Compliance 2026-09-14 2026-12-31 16.00 16.00 16.00 Time & Material 48.00 $8,224.00 $0.00 $0.00 $8,224.00 Weekly Construction Meetings 2026-09-14 2026-12-31 14.00 4.00 14.00 14.00 Time & Material 46.00 $9,524.00 $0.00 $0.00 $9,524.00 Construction Close Out Support 2026-09-14 2026-12-31 4.00 4.00 8.00 8.00 Time & Material 24.00 $4,792.00 $0.00 $0.00 $4,792.00 Record Drawings 2026-09-14 2026-12-31 4.00 4.00 8.00 24.00 Time & Material 40.00 $7,224.00 $0.00 $0.00 $7,224.00 FEE ESTIMATE - El Dorado Beach Revetment & Improvements
EXHIBIT A
$94,788 estimated for
Construction Support Services
- $71,669 ($16,852 already
allocated to Construction Support
task + $54,817 in unused already
allocated budget shifted to
Construction Support task from
various other tasks)
$23,119 to be added to Stantec
contract as Amendment #2 FEE ESTIMATE FOR CONSTRUCTION SUPPORT SERVICES EXISTING STANTEC CONTRACT INVOICE/BUDGET TRACKING 32 33
34 35
36 37
38 39
40 41
42 43
44 45
46 47
48 49
50 51
52 53
54 55
56 57
58 59
60 61
62 63
64 65
66 67
68 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83
84 85
86 87
88 89
90 91
92 93
94 95
City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:3
Agenda Item: Memorandum of Understanding between the California Tahoe Conservancy and the City of South Lake Tahoe
Executive Summary: The City of South Lake Tahoe is committed to protecting life, property, and the environment from the effects of a catastrophic wildfire. The City’s objective is to work closely with experts in resource management to plan, implement, and support fuel reduction and forest restoration projects. By preparing for the threat of a catastrophic wildfire, the city looks to create a Fire Adapted Community (FAC) as described in the Lake Tahoe Community Wildfire Protection Plan (CWPP). In support of this objective, the Conservancy and the City have a cooperative relationship as it pertains to fuels reductions, land management and defensible space activities on public and private land as memorialized by a memorandum of understanding entered into on November 15th, 2022. The City wishes to implement the SNPLMA Fuels Reduction Project (SNPLMA Project) on both Conservancy Land and City Land. The purpose of this MOU is to coordinate the City’s SNPLMA Project with Lyons Ranch Project on Conservancy Land. Both the California Tahoe Conservancy (CTC) and the city have received secretarial suspension authorization for both fuels reduction projects on the Lyon's Ranch and the City Airport properties.
Requested Action / Suggested Motions: Pass a Motion authorizing the Mayor to execute an MOU with the California Tahoe Conservancy to coordinate the City's Southern Nevada Public Land Management Act (SNPLMA) hazardous fuels reduction project with the Lyon's Ranch project on Conservancy land.
Responsible Staff Member: Jay Manning, Division Chief
Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Sergio Rudin, Interim City Attorney
Attachments:
01_Staff_Report-_City_CTC_MOU__1_.docx
02_Lyon_s_Airport_MOU.docx
03-Lyon's Airport MOU Executed by CTC
96 Council Agenda Report August 25, 2026 Page 1 of 2
City of South Lake Tahoe
Report to City Council
Meeting Date: August 25, 2026
Title: Memorandum of Understanding between the California Tahoe Conservancy and the City of South Lake Tahoe
Location: South Lake Tahoe Airport
Responsible Staff Member: Jay Manning, Division Chief
Background: The City of South Lake Tahoe is committed to protecting life, property, and the environment from the effects of a catastrophic wildfire. The City’s objective is to work closely with experts in resource management to plan, implement, and support fuel reduction and forest restoration projects. By preparing for the threat of a catastrophic wildfire, the city looks to create a Fire Adapted Community (FAC) as described in the Lake Tahoe Community Wildfire Protection Plan (CWPP). In support of this objective, the Conservancy and the City have a cooperative relationship as it pertains to fuels reductions, land management and defensible space activities on public and private land as memorialized by a memorandum of understanding entered into on November 15th, 2022. The city wishes to implement the Southern Nevada Public Land Management Act Fuels Reduction Project (SNPLMA Project) on both Conservancy Land and City Land. The purpose of this MOU is to coordinate the City’s SNPLMA Project with Lyons Ranch Project on Conservancy Land. Both the California Tahoe Conservancy (CTC) and the city have received secretarial suspension authorization for both fuels reduction projects on the Lyon's Ranch and the Lake Tahoe Airport properties.
Issue and Discussion: The city desires to enter an agreement with the California Tahoe Conservancy to coordinate fuels reduction efforts on the Lyon’s Ranch project and the City’s SNPLMA Hazardous Fuels Reduction project at the Lake Tahoe Airport. The Conservancy will allow the City to conduct the following limited activities associated with the SNPLMA Project on Conservancy Land: Harvest Trees within a 2.0 acre corridor near and between the City Land.
Species of trees selected for removal are Jeffrey pine, lodgepole pine, and white fir; Establish a forwarder trail through the 2.0 acre corridor where trees will be harvested on Conservancy Land to be used solely for the SNPLMA Project. The forwarder trail will be used to haul cut material from both Conservancy Land and City Land northward. The forwarder trail will have water breaks installed in accordance with the CA Forest Practice Rules upon completion of harvest.
Financial Implications: This agreement has no fiscal requirements. Available funds for the fuels reduction work are currently appropriated in the budget through previously awarded SNPLMA R18 grant funding in the amount of $851,700.00 for the “City of South Lake Tahoe SNPLMA R18 Hazardous Fuels Reduction and Forest Health” Project. Funds are available within account number 100 02240 42025 for Contractual Services. The City will follow all federal regulations, 97 Council Agenda Report August 25, 2026 Page 2 of 2
OMB circulars, and BLM grant terms and conditions to ensure the highest degree of compliance for full reimbursement of expenses for this project.
Environmental Considerations: In response to the catastrophic wildfires and need for expedited improvement of forest conditions, Governor Newsom issued an Emergency Proclamation on March 1, 2025 which authorized the Secretaries of the California Natural Resources Agency (CNRA) and the California Environmental Protection Agency (CalEPA) to determine which critical fuels reduction projects are eligible for suspension of certain state statutory and regulatory requirements, including but not limited to the California Environmental Quality Act (CEQA), California Endangered Species Act, and California Coastal Act.
Policy Implications: Approval of this contract will allow the City to meet the goals of fuel reduction and vegetation management within the community through our project planning as part of the Community Wildfire Protection Plan (CWPP).
98 1
MEMORANDUM OF UNDERSTANDING
BETWEEN
the CALIFORNIA TAHOE CONSERVANCY
AND
the CITY OF SOUTH LAKE TAHOE
This Memorandum of Understanding (“MOU”) is entered into this 25th day of August, 2026 (“Effective Date”), between the California Tahoe Conservancy, an agency of the State of California (“Conservancy”) and the City of South Lake Tahoe (“City”), as may also be referred to throughout this MOU as “Party” or collectively as “Parties.”
RECITALS
WHEREAS, the Conservancy and the City have a cooperative relationship as it pertains to fuels reductions, land management and defensible space activities on public and private land as memorized by a memorandum of understanding entered into on November 15th, 2022.
WHEREAS, the Conservancy is a landowning state agency with the mission to lead California’s efforts to restore and enhance the extraordinary natural and recreational resources of the Lake Tahoe Basin, including improving forest health and reducing risks from wildfire on Conservancy lands;
WHEREAS, the Conservancy owns 132 acres of forested land identified by assessor parcel numbers 031-020-38, 032-090-11, 032-090-05 and 032-100-06 (Conservancy Land); WHEREAS, the Conservancy land is in El Dorado County across the Upper Truckee River from the South Lake Tahoe Airport;
WHEREAS, the Conservancy is implementing its Lyons Ranch Fuel Hazard Reduction Project (Lyons Ranch Project) consisting of manual and mechanical fuel hazard reduction treatments on 132 acres on Conservancy owned land pursuant to its standards and statutory obligations; WHEREAS, the Lyons Ranch Project received a secretarial suspension authorization on October 7, 2025, determining that the project’s proposed activities are eligible to be conducted under Governor Newsom’s March 1, 2025, emergency proclamation suspending state statutes, rules, regulations, and requirements that fall within the jurisdiction of the California Environmental Protection Agency and the California Natural Resources Agency; WHEREAS, the Conservancy began work on the Lyons Ranch Project on October 13, 2025 and anticipates completion by December 1, 2027;
WHEREAS, the City owns the South Lake Tahoe Airport and land underlying the Upper Truckee River (City Land) abutting the Conservancy Land; 99 2
WHEREAS, the City wishes to implement the Southern Nevada Public Land Management Act Fuels Reduction Project (SNPLMA Project) on both Conservancy Land and City Land; WHEREAS, the SNPLMA Project received a secretarial suspension authorization on the 14th of July 2026;
NOW, THEREFORE, in consideration of the foregoing recitals and the mutual promises, covenants, and conditions of the Parties as hereinafter set forth, the Parties agree to take the following actions.
PURPOSE
Purpose. The purpose of this MOU is to coordinate the City’s SNPLMA Project with Lyons Ranch Project on Conservancy Land.
City Activities on Conservancy Land
1. Forestry and Fuel Reduction Activities. The Conservancy will allow the City to conduct the following limited activities associated with the SNPLMA Project on Conservancy Land:
a. Harvest Trees within a 2.0 acre corridor near and between the City Land. Species of trees selected for removal are Jeffrey pine, lodgepole pine, and white fir. b. Establish a forwarder trail through the 2.0 acre corridor where trees will be harvested on Conservancy Land to be used solely for the SNPLMA Project. The forwarder trail will be used to haul cut material from both Conservancy Land and City Land northward. The forwarder trail will have waterbreaks installed accordance with the CA Forest Practice Rules upon completion of harvest.
2. Timing of Projects. The anticipated timeline of the projects are as follows:
a. The Conservancy began the Lyons Ranch Project on October 13, 2025. b. The City will begin the SNPLMA Project on September 1, 2026.
3. Tribal Consultation. The City will Consult with the Washoe Tribe of Nevada and California to ensure that the Washoe Tribe of Nevada and California will have a meaningful opportunity to provide input on the protection of tribal cultural resources, if any are present.
4. Communication and Coordination.
a. Quarterly Meetings. The Parties shall meet quarterly to discuss the status of the elements of this MOU. If desired, the Parties may include this discussion in their regularly scheduled quarterly meetings.
100
3 b. Dispute Resolution. In the event of any dispute arising under this MOU, the Parties agree to notify the other Party in writing of the nature of the dispute, at which time the City Manager and Executive Director of the Conservancy shall attempt in good faith to resolve any dispute by negotiation. If the City Manager and Executive Director of the Conservancy are unable to resolve the dispute, then the Parties may elect to submit the dispute to non-binding mediation with a mutually agreeable mediator who is knowledgeable about the subject matter of this MOU, with the cost of mediation to be shared equally by the Parties, except that each Party shall bear its own attorney’s fees.
ADDITIONAL PROVISIONS
5. Term. The term of this MOU shall be 3 years from the Effective Date.
6. Extension and Amendment. This MOU may be extended or amended as necessary by mutual consent of the Parties by execution of a written amendment signed and dated by all Parties. This MOU will be reviewed by the Parties annually and extended if necessary.
7. Termination. Any Party may terminate its participation in this MOU by providing ninety (90) days’ written notice to the other Party.
8. Other Related Agreements. This MOU in no way restricts the involved Parties from participating in similar understandings and/or activities with other public or private agencies.
9. Public Documents. Information provided to any government agency pursuant to this MOU may be subject to state law including but not limited to the Public Records Act (Government Code Section 6250 et. seq).
10. Indemnification. The City shall indemnify, defend, and hold harmless the Conservancy, and its officers, employees, and agents (“Conservancy Indemnitees”), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable attorneys’ fees and costs of litigation (“claims”), arising out of the City’s performance of its obligations under this agreement or out of the operations conducted by the City, including the Conservancy’s active or passive negligence, except for such loss or damage arising from the sole negligence or willful misconduct of the Conservancy.
11. No Funding Obligation. No funds shall be owed, due, payable to or from either Party pursuant to this MOU and there is no cost or resource sharing contemplated in this MOU.
Specific work projects or activities that involve the transfer of funds, services, or property among the signatories to this MOU will require execution of separate agreements and be contingent upon the availability of appropriated funds. Such activities must be independently authorized by appropriate statutory authority. This MOU does not provide such authority.
Negotiation, execution, and administration of each such agreement must comply with all applicable statutes and regulations.
12. Counterparts. This MOU may be executed in one or more counterparts, each of which shall be deemed an original.
101
4 13. Governing Law. This MOU must be construed according to its fair meaning and as if prepared by all Parties. This MOU must be construed in accordance with the laws of the State of California in effect on the Effective Date. Any action or proceeding seeking any relief under or with respect to this Agreement shall be brought solely in the Superior Court of the State of California for the County of El Dorado.
14. Notices.
To the City of South Lake Tahoe
Attn:
City Manager
[email protected]
1901 Lisa Maloff Way
South Lake Tahoe, CA 96150
With copy to:
Segio Rudin
Interim City Attorney
[email protected]
1901 Lisa Maloff Way, Suite 300
South Lake Tahoe, CA 96150
To the California Tahoe Conservancy
Attn: Jason Vasques
Executive Director
[email protected]
1061 Third Street
South Lake Tahoe, CA 96150
with copy to:
Michael Steeves
General Counsel
[email protected]
1061 Third Street
South Lake Tahoe, CA 96150
IN WITNESS WHEREOF, the Parties have caused this MOU to be executed as of the date first written above.
CITY OF SOUTH LAKE TAHOE
102
5 By:________________________
Cody Bass
Mayor
Approved as to form:
By:_________________________
Sergio Rudin
Interim City Attorney
Attest:
By:________________________
Susan Blankenship
City Clerk
CALIFORNIA TAHOE CONSERVANCY
By:__________________________
Jason Vasques
Executive Director
103
1 MEMORANDUM OF UNDERSTANDING
BETWEEN
the CALIFORNIA TAHOE CONSERVANCY
AND
the CITY OF SOUTH LAKE TAHOE
This Memorandum of Understanding (“MOU”) is entered into this 25th day of August, 2026 (“Effective Date”), between the California Tahoe Conservancy, an agency of the State of California (“Conservancy”) and the City of South Lake Tahoe (“City”), as may also be referred to throughout this MOU as “Party” or collectively as “Parties.”
RECITALS
WHEREAS, the Conservancy and the City have a cooperative relationship as it pertains to fuels reductions, land management and defensible space activities on public and private land as memorized by a memorandum of understanding entered into on November 15th, 2022.
WHEREAS, the Conservancy is a landowning state agency with the mission to lead California’s efforts to restore and enhance the extraordinary natural and recreational resources of the Lake Tahoe Basin, including improving forest health and reducing risks from wildfire on Conservancy lands;
WHEREAS, the Conservancy owns 132 acres of forested land identified by assessor parcel numbers 031-020-38, 032-090-11, 032-090-05 and 032-100-06 (Conservancy Land); WHEREAS, the Conservancy land is in El Dorado County across the Upper Truckee River from the South Lake Tahoe Airport;
WHEREAS, the Conservancy is implementing its Lyons Ranch Fuel Hazard Reduction Project (Lyons Ranch Project) consisting of manual and mechanical fuel hazard reduction treatments on 132 acres on Conservancy owned land pursuant to its standards and statutory obligations; WHEREAS, the Lyons Ranch Project received a secretarial suspension authorization on October 7, 2025, determining that the project’s proposed activities are eligible to be conducted under Governor Newsom’s March 1, 2025, emergency proclamation suspending state statutes, rules, regulations, and requirements that fall within the jurisdiction of the California Environmental Protection Agency and the California Natural Resources Agency; WHEREAS, the Conservancy began work on the Lyons Ranch Project on October 13, 2025 and anticipates completion by December 1, 2027;
WHEREAS, the City owns the South Lake Tahoe Airport and land underlying the Upper Truckee River (City Land) abutting the Conservancy Land; 104
2 WHEREAS, the City wishes to implement the SNPLMA Fuels Reduction Project (SNPLMA Project) on both Conservancy Land and City Land;
WHEREAS, the SNPLMA Project received a secretarial suspension authorization on the 14th of July 2026;
NOW, THEREFORE, in consideration of the foregoing recitals and the mutual promises, covenants, and conditions of the Parties as hereinafter set forth, the Parties agree to take the following actions.
PURPOSE
Purpose. The purpose of this MOU is to coordinate the City’s SNPLMA Project with Lyons Ranch Project on Conservancy Land.
City Activities on Conservancy Land
1. Forestry and Fuel Reduction Activities. The Conservancy will allow the City to conduct the following limited activities associated with the SNPLMA Project on Conservancy Land:
a. Harvest Trees within a 2.0 acre corridor near and between the City Land. Species of trees selected for removal are Jeffrey pine, lodgepole pine, and white fir. b. Establish a forwarder trail through the 2.0 acre corridor where trees will be harvested on Conservancy Land to be used solely for the SNPLMA Project. The forwarder trail will be used to haul cut material from both Conservancy Land and City Land northward. The forwarder trail will have waterbreaks installed accordance with the CA Forest Practice Rules upon completion of harvest.
2. Timing of Projects. The anticipated timeline of the projects are as follows:
a. The Conservancy began the Lyons Ranch Project on October 13, 2025. b. The City will begin the SNPLMA Project on September 1, 2026.
3. Tribal Consultation. The City will Consult with the Washoe Tribe of Nevada and California to ensure that the Washoe Tribe of Nevada and California will have a meaningful opportunity to provide input on the protection of tribal cultural resources, if any are present.
4. Communication and Coordination.
a. Quarterly Meetings. The Parties shall meet quarterly to discuss the status of the elements of this MOU. If desired, the Parties may include this discussion in their regularly scheduled quarterly meetings.
105
3 b. Dispute Resolution. In the event of any dispute arising under this MOU, the Parties agree to notify the other Party in writing of the nature of the dispute, at which time the City Manager and Executive Director of the Conservancy shall attempt in good faith to resolve any dispute by negotiation. If the City Manager and Executive Director of the Conservancy are unable to resolve the dispute, then the Parties may elect to submit the dispute to non-binding mediation with a mutually agreeable mediator who is knowledgeable about the subject matter of this MOU, with the cost of mediation to be shared equally by the Parties, except that each Party shall bear its own attorney’s fees.
ADDITIONAL PROVISIONS
5. Term. The term of this MOU shall be 3 years from the Effective Date.
6. Extension and Amendment. This MOU may be extended or amended as necessary by mutual consent of the Parties by execution of a written amendment signed and dated by all Parties. This MOU will be reviewed by the Parties annually and extended if necessary.
7. Termination. Any Party may terminate its participation in this MOU by providing ninety (90) days’ written notice to the other Party.
8. Other Related Agreements. This MOU in no way restricts the involved Parties from participating in similar understandings and/or activities with other public or private agencies.
9. Public Documents. Information provided to any government agency pursuant to this MOU may be subject to state law including but not limited to the Public Records Act (Government Code Section 6250 et. seq).
10. Indemnification. The City shall indemnify, defend, and hold harmless the Conservancy, and its officers, employees, and agents (“Conservancy Indemnitees”), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable attorneys’ fees and costs of litigation (“claims”), arising out of the City’s performance of its obligations under this agreement or out of the operations conducted by the City, including the Conservancy’s active or passive negligence, except for such loss or damage arising from the sole negligence or willful misconduct of the Conservancy.
11. No Funding Obligation. No funds shall be owed, due, payable to or from either Party pursuant to this MOU and there is no cost or resource sharing contemplated in this MOU.
Specific work projects or activities that involve the transfer of funds, services, or property among the signatories to this MOU will require execution of separate agreements and be contingent upon the availability of appropriated funds. Such activities must be independently authorized by appropriate statutory authority. This MOU does not provide such authority.
Negotiation, execution, and administration of each such agreement must comply with all applicable statutes and regulations.
12. Counterparts. This MOU may be executed in one or more counterparts, each of which shall be deemed an original.
106
4 13. Governing Law. This MOU must be construed according to its fair meaning and as if prepared by all Parties. This MOU must be construed in accordance with the laws of the State of California in effect on the Effective Date. Any action or proceeding seeking any relief under or with respect to this Agreement shall be brought solely in the Superior Court of the State of California for the County of El Dorado.
14. Notices.
To the City of South Lake Tahoe
Attn:
City Manager
[email protected]
1901 Lisa Maloff Way
South Lake Tahoe, CA 96150
With copy to:
Segio Rudin
City Attorney
[email protected]
1901 Lisa Maloff Way, Suite 300
South Lake Tahoe, CA 96150
To the California Tahoe Conservancy
Attn: Jason Vasques
Executive Director
[email protected]
1061 Third Street
South Lake Tahoe, CA 96150
with copy to:
Michael Steeves
General Counsel
[email protected]
1061 Third Street
South Lake Tahoe, CA 96150
IN WITNESS WHEREOF, the Parties have caused this MOU to be executed as of the date first written above.
CITY OF SOUTH LAKE TAHOE
107
5 By:__Signed in Counterpart___________
Cody Bass
Mayor
Approved as to form:
By:__Signed in Counterpart__ ____
Sergio Rudin
Interim City Attorney
Attest:
By:__Signed in Counterpart___
Susan Blankenship
City Clerk
CALIFORNIA TAHOE CONSERVANCY
By:__________________________
Jason Vasques
Executive Director
108
City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:4
Agenda Item: Acceptance and Appropriation of TRPA Mitigation Funding and Transfer of Funding for the Upper Bijou Park Creek Watershed Restoration Project and Construction Agreement Award for Tamarack Culvert Replacement Project with Tinkers in the amount of $290,711.40 Executive Summary: The Public Works department released the Tamarack Culvert Replacement Project, one of the subprojects part of the Upper Bijou Park Creek Watershed Restoration Project, for bidding in late June. In preparation to award a construction contract, staff requested release of available TRPA Water Quality, Water Quality Interest, and Stream Environment Zone (SEZ) mitigation funding in the sum of $96,240 to the project account. Eight sealed bids were opened on July 16th. The bids ranged from $290,711.40 to $620,837. Staff recommends awarding the construction contract to the low bidder, Tinkers, for $290,711.40 and authorizing up to $60,000 in contingency for the Tamarack Culvert Replacement Project.
Requested Action / Suggested Motions: 1) Pass a Resolution authorizing and directing the Director of Finance to appropriate $96,240 in TRPA Mitigation Funding to the Upper Bijou Park Creek Watershed Restoration Project and authorizing and directing the Director of Finance to transfer $60,000 from the Stormwater operational budget to the Upper Bijou Park Creek Watershed Restoration Project Account, and 2) Pass a Motion finding no additional review of the Upper Bijou Park Creek Watershed Restoration Project needed under the California Environmental Quality Act pursuant to CEQA Guidelines section 15162, authorizing and directing the Mayor to execute an Agreement with Tinkers for the Tamarack Culvert Replacement Project for a not to exceed amount of $290,711.40, and authorizing the Director of Public Works to use contingency up to a cumulative amount of $60,000.
Responsible Staff Member: Brianna Greenlaw, Senior Civil Engineer Reviewed and Approved By: Mohammad Qureshi, Director of Public Works Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Sergio Rudin, Interim City Attorney Attachments:
01-Staff_Report_Tamarack Culvert Award_TRPA Mitigation Funds.docx 02-Location map.pdf
03-Resolution_Accept TRPA Mitigation Funds.doc
04-Agreement_Tinkers.docx
109
Council Agenda Report August 25, 2026 Page 1 of 4
City of South Lake Tahoe
Report to City Council
Meeting Date: August 25, 2026
Title: Acceptance and Appropriation of TRPA Mitigation Funding and Transfer of Funds for the Upper Bijou Park Creek Watershed Restoration Project and Construction Agreement Award for Tamarack Culvert Replacement Project Location: Bijou Park Creek Watershed (specifically Tamarack Avenue – refer to Attachment 2) Responsible Staff Member: Brianna Greenlaw, Senior Civil Engineer Background: The Upper Bijou Park Creek Watershed Restoration Project is a watershed-scale project seeking to address water quality and flooding issues in a phased approach to provide treatment for urban runoff from roadways, commercial and residential areas in an approximately 850-acre watershed that discharges to Lake Tahoe via the Ski Run Marina. The City is currently focused on the large upper watershed area subject to historic flooding, development impacts in stream environment zones (SEZ), and water quality issues. The upper watershed project includes plans to restore SEZ and floodplain areas, provide drainage solutions to support future active transportation improvements, and include distributed natural treatment systems to reduce sediment and nutrient loads in urban runoff that have the potential to impact Lake Tahoe.
The Upper Bijou Park Creek Watershed Restoration Project contains several different subprojects within the Bijou Park Creek watershed: Rockwood to Blackwood Drainage Improvements, SEZ Enhancements, Tamarack Culvert (Part of SEZ Enhancement), Shirley to Whole Foods, Bijou School Frontage Drainage Improvements, Aloha Basin, Needle Peak Localized Treatment, Ski Run Diversion, Osgood Basin Expansion, and Pioneer Crossing.
During the 2025 construction season, the Rockwood to Blackwood Drainage Improvements and Aloha Basin projects were constructed. The United States Forest Service - Lake Tahoe Basin Management Unit (USFS - LTBMU) is planning to construct the SEZ Enhancements Project in the 2026 construction season. Since the majority of the SEZ Enhancements Project is on Forest Service land, their crews are best fit to construct and maintain the improvements that have been designed by the City’s consultant as part of the Upper Bijou Park Creek Watershed Restoration Project. The USFS - LTBMU applied for a grant opportunity with Sierra Meadows Partnership to fund the USFS-LTBMU’s needs to construct the SEZ Enhancements Project, and the City agreed to fund and construct the corresponding Tamarack Culvert Replacement Project as a match to the grant at the February 25, 2025 City Council meeting. There is an existing failing culvert across Tamarack Avenue that passes Bijou Park Creek through it and is downstream of the SEZ Enhancements Project. (Refer to the location map in Attachment 2.) Through the project design and modeling, it was found that in addition to replacing the existing culvert, the capacity should be upsized and the road raised to prevent flooding and better spread out flows. The Tamarack Culvert Replacement Project includes these improvements in addition to the replacement of the existing culvert.
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Council Agenda Report August 25, 2026 Page 2 of 4
On May 5, 2026, City Council accepted the grant award from the Lake Tahoe Restoration Act for the construction of the Needle Peak Localized Treatment Project ($300,000) with a local match of $45,484. It is anticipated that this project will be constructed in the 2027 construction season. All other subprojects are currently unfunded and are in final design stages.
Issue and Discussion: TRPA collects permit fees from development applications throughout the Tahoe Basin. Development fees acquired on properties located within the city limits are available for use on City Environmental Improvement Program (EIP) projects which include the Upper Bijou Park Creek Restoration Project. The mitigation fees TRPA collects are intended to offset environmental impacts to Air Quality, SEZ, and Water Quality. In preparation to award the bid, staff requested release of available mitigation funds to the project account. The TRPA SEZ, Water Quality, and Water Quality Interest Mitigation Funds requested for the Upper Bijou Park Creek Watershed Restoration Project will partially fund the Tamarack Culvert Replacement Project construction. The TRPA Governing Board approved the mitigation fund release on July 22, 2026.
The plans, specifications and bid addenda 1-2 for the Tamarack Culvert Replacement Project were approved by the City Engineer pursuant to the authority granted in Resolution 2006-66. On June 25, 2026, Public Works advertised the Tamarack Culvert Replacement Project (Project) on the City PlanetBids website. The Project Notice to Bidders was advertised in the Tahoe Daily Tribune on July 3, 2026 and July 10, 2026. On July 16, 2026, Public Works received 8 sealed bids that were publicly opened and read aloud at the scheduled bid opening at the Public Works office. The bid results are listed in Table 1. The Engineer’s Estimate for the Base Bid was $353,178.
Table 1 – Summary of Bid Results
Bidder Total Base
Bid
Tinkers $290,711.40
Meyers Earthwork $385,732.00
Globe Engineering Development $391,418.00
Resource Development Company $452,386.00
Alcon Construction & Engineering $455,872.36
White Rock Construction $468,250.00
Macauley Construction $483,940.90
MKD Construction $620,837.00
The City does not have all permits in hand for this project yet, but it is anticipated that all will be issued by or near the anticipated notice of proceed date of September 9, 2026. Refer to Table 2 regarding permit status. Based on this information, staff recommends that City Council approve the award to the low bidder, Tinkers, and authorize the Mayor to execute the contract agreement. In the event permits are not issued as expected, staff have discussed contingency plans with the contractor. Contractor has indicated a willingness to potentially accept a reduced number of working days.
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Table 2 – Permit Status
Permitting Agency Permit Status
TRPA Environmental Improvement Permit Draft permit was issued 8/14. Final permit is being acknowledged. Will be
finalized prior to 9/9.
CDFW Lake and Streambed Agreement Draft agreement issued 8/3 and conditions negotiated with CDFW.
Waiting on final permit issuance. Will
be finalized prior to 9/9.
Lahontan 401 Water Quality Certification Lahontan indicated it will be about 2-3 weeks from receiving additional
information requested. It is anticipated
that certification will be issued by or
near 9/9.
USACE Nationwide Permit 13 USACE is in final stages of permit process. Tribal coordination timeline
will be complete 8/27 and USACE
anticipates releasing final authorization
the first week of September.
Financial Implications: At their July Governing Board meeting, TRPA approved the City’s request for the release of TRPA Mitigation Funding in the distribution shown in Table 3.
Table 3 – TRPA Mitigation Funding Release
Mitigation Account Amount
Water Quality $53,369.00
Water Quality Interest $11,092.00
SEZ $31,779.00
Total Release Request: $96,240.00
(Approved by the TRPA Governing Board July 22, 2026)
The funding currently available in the Project budget (account 301-40051), in addition to the TRPA mitigation funds and transfer of $60,000 from the stormwater operational budget, allows for the award of the Tamarack Culvert Replacement Project to the low bidder, Tinkers. Staff requests authorization for the Director of Publics Works to approve up to $60,000 in cumulative change orders using contingency funds. Any funds not needed will remain available in the project account to be used on other subprojects part of the Upper Bijou Park Creek Watershed Restoration Project.
With the addition of the funds previously discussed, there will be sufficient funding in the project account for ancillary construction expenses such as labor code compliance, material testing, and survey monument preservation, in addition to reserving the required match for the Needle Peak Localized Treatment Project.
Environmental Considerations: After completing all public noticing and review period required by relevant state laws, the Planning Commission adopted the CEQA Initial Study/Mitigated Negative Declaration for the Project on November 19, 2020 (SCH # 202090564). Addendum No. 1 was completed April 23, 2024, to document minor changes for staging and access, and other minor adjustments to the footprint of the channel improvements and drainage designs. On May 16, 2024, the Planning Commission adopted an addendum to the CEQA Initial Study/Mitigated Negative Declaration for the Project.
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Policy Implications: Completing project improvements will assist with advancing the City Council Strategic Priority, Protect the Natural Environment, by meeting the sediment and nutrient reductions mandated by the Lake Tahoe Total Maximum Daily Load (TMDL) program. Fulfilling mandated TMDL reduction goals will assist with maximizing residential housing allocations under TRPA Code section 50.5.2.E.2 (Distribution and Administration of Residential Allocations – TMDL Implementation).
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Heavenly Valley Estates Pioneer Trail
Blackwood Rd
Tamarak Ave
Blackwood Rd
Terry Ln
Spruce Ave Ski Run Blvd
Ski Run Blvd
Spruce Ave
Charlesworth Ct
Bowers Ave
Upper Bijou Park Creek
SEZ Enhancement Project
0 100 200 300 400
Feet
Storm Drain Pipe
Open Channel
Project Area
Parcels
Replace Culvert
Path: \\gis\share\Projects\PublicWorks\Engineering\GeneralEngineeringProjects\GeneralEngineeringProjects.aprx | Upper Bijou Park Creek – SEZ Enhancement Project Staff Report | 2/5/2025 Map Extent
SEZ ENHANCEMENT AND TAMARACK
CULVERT PROJECT AREAS
UPPER BIJOU PARK CREEK
WATERSHED RESTORATION TAMARACK CULVERT
PROJECT AREA Storm Drain Pipe Open Channel
SEZ Enhancement
Area Parcels
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Resolution 2026-XXX August 25, 2026 Page 1 of 2
Resolution 2026-XXX
Adopted by City of South Lake Tahoe City Council
August 25, 2026
Accepting and Appropriating Tahoe Regional Planning Agency (TRPA) Stream Environment Zone (SEZ) and Water Quality Mitigation Funding and Transferring Funding for Upper Bijou Park Creek Watershed Restoration Project
BACKGROUND:
A. The Upper Bijou Park Creek Watershed Restoration Project (EIP#
01.01.01.0184) is included on the priority list for watershed and water quality improvement projects within the Lake Tahoe basin.
B. The Department of Public Works requested TRPA release $53,369.00 in TRPA Water Quality Mitigation Funds, $11,092.00 in Water Quality Interest Mitigation Funds, and $31,779.00 in SEZ Mitigation Funds and authorize those funds for construction-related costs of the Project.
C. At the July 22, 2026 TRPA Governing Board meeting, the City’s request to release and authorize TRPA Mitigation Funds as described in item B herein, was approved.
D. On July 16, 2026, the Public Works department opened eight sealed bids for the Tamarack Culvert Replacement Project, one of the subprojects part of the Upper Bijou Park Creek Watershed Restoration Project. In order to award the construction contract to the low bidder and have funding available for ancillary construction costs, $60,000 in funding from the stormwater operational budget will need to be transferred to the project.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the City Council of the City of South Lake Tahoe:
1. Authorizes the acceptance of $53,369.00 in TRPA Water Quality Mitigation Funding, $11,092.00 in TRPA Water Quality Interest Mitigation Funding, and $31,779.00 in SEZ Mitigation Funding for the Upper Bijou Park Creek Restoration Project.
2. Authorizes the Director of Finance to appropriate the accepted funding to the following Project accounts.
301-40051 Revenue (33312) TRPA Water Quality Mitigation Funds (+) $53,369.00 301-40051 Revenue (33324) TRPA Water Quality Interest Mit. Funds (+) $11,092.00 301-40051 Revenue (33323) TRPA SEZ Mitigation Fund (+) $31,779.00 301-40051 Expenditure (48030) Upper Bijou Park Creek, Construction (+) $96,240.00
3. Authorizes the Director of Finance to amend the FY 2025-2026 budget to transfer $60,000 in stormwater operational funds to the Upper Bijou Park Creek Watershed Restoration Project account as follows:
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Resolution 2026-XXX August 25, 2026 Page 2 of 2
FROM:
24503215-46110 Stormwater (-) $24,683
24503215-42020 Stormwater (-) $30,000
24503215-42030 Stormwater (-) $ 5,317
TO:
30140051 Expenditure (48030) Upper Bijou Park Creek, Construction (+) $60,000 Adopted by the City Council of the City of South Lake Tahoe on August 25, 2026 by the following vote:
Yes:
No:
Absent:
Abstain:
_______________________ Date: _______________
Cody Bass, 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
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CITY OF SOUTH LAKE TAHOE
DEPARTMENT OF PUBLIC WORKS
AGREEMENT
CITY OF SOUTH LAKE TAHOE
DEPARTMENT OF PUBLIC WORKS
AGREEMENT
for
TAMARACK CULVERT REPLACEMENT PROJECT
(PART OF UPPER BIJOU PARK CREEK WATERSHED RESTORATION PROJECT) PWC 16-30140051-04
CITY BID NO. 16-30140051-04-BN1
THIS AGREEMENT is made and entered into this ______ day of ___________, 20___, by and between the City of South Lake Tahoe, a political subdivision of the State of California, herein designated “City”, and Tinkers, herein designated as “Contractor.” WITNESSETH, that the City and the Contractor, in consideration of the mutual covenants hereafter set forth, agree as follows:
ARTICLE 1 — THE WORK
Contractor agrees to furnish all labor, tools, equipment, facilities, materials, transportation and services necessary to perform and complete, in a good and workmanlike manner, the Tamarack Culvert Replacement Project, as required pursuant to the Contract Documents.
ARTICLE 2 — COMMENCEMENT AND COMPLETION
The Work to be performed under this Agreement shall commence at the time as specified in the Notice to Proceed, and the Contractor shall diligently undertake the performance of the obligations as set forth in the Contract Documents to achieve Final Completion of the Work (as defined at Section 9.9 Special Provisions) within 34 calendar days after the date commencement of the Work is authorized as set forth in the Notice to Proceed (the “Contract Time”). No grading or excavation or other land disturbance will be allowed between October 15th and May 1 st; all
Work shall be performed after the issuance of the Notice to Proceed, and Final Completion achieved within the contract time as set forth in these Bid Documents. 117
The City and the Contractor recognize that time is of the essence of this Agreement and that the City will suffer financial loss if the Work is not completed within the time specified herein, plus any extensions thereof allowed in accordance with the Contract Documents. The City and Contractor also recognize the delays, expense, and difficulties involved in proving the actual loss suffered by the City if the Work is not completed within the Contract Time. Accordingly, instead of requiring any such proof, and pursuant to the Contract Documents, the City and the Contractor agree that as liquidated damages (but not as a penalty, the Contractor shall pay the City the sum of $500 for each calendar day beyond that portion of the Contract Time within which the Bidder is required to achieve Milestone #1, Substantial Completion (per Document 00100, Article 1.04.A.2), and $1000 for each calendar day beyond that portion of the Contract Time within which the Bidder is required to achieve Milestone #2, Final Completion (per Document 00100, Article 1.04.A.3).
In accordance with the Contract Documents, including, without limitation Document 00400.4.2 (“Bid Proposal”), the daily amount that Contractor may charge to the City for all delay costs, direct and indirect (and inclusive of all expenses and damages, including, without limitation, jobsite and home office overhead costs and extended general conditions) applicable to the first sixty (60) calendar days of Compensable Delay, if any, is $0, the amount set forth by Contractor in Document 00400.4.2 (“Bid Proposal”). This sum shall represent the exclusive and sole amount (i.e., payment in full for any and all direct and indirect delay costs) that Contractor, on behalf of itself and subcontractors and suppliers, of every tier, shall receive for any and all Compensable Delay(s) during the first sixty (60) calendar days of actual, Compensable Delay at the Project.
Delay costs that may arise from Compensable Delay, if any, beyond the first sixty (60) calendar days of a Compensable Delay, if allowable, shall thereafter be governed by, and subject to, the applicable provisions of Sections 8 and 9 of the Standard Specifications, as modified by the Special Provisions, and the Contract Documents.
ARTICLE 3 — CONTRACT PRICE
The City agrees to pay, and the Contractor agrees to accept, in current funds for the performance of the Work pursuant to the Contract Documents, the Contract Sum for the completion of the Work in accordance with the Contract Documents as follows:
Item # Quantity Unit Work Item Description Unit Price Total 1 1 LS Mobilization $54,700 $54,700
2 1 LS Temporary Traffic Control $37,500 $37,500
3 1 LS Clearing and Grubbing $9,000 $9,000
4 1 LS Remove Existing Storm Drain $7,400 $7,400
5 5066 SF AC Pavement $14.10 $71,430.60
6 5066 SF Remove AC Surfaces (Inc Sawcutting) $2.80 $14,184.80 7 1 LS Earthwork $28,100 $28,100
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8 72 LF 18" HDPE Pipe $195 $14,040
9 36 LF 24" HDPE Pipe $281 $10,116
10 6 EA Storm Drain Flared End Section $2,800 $16,800
11 1 LS Revegetation $6,800 $6,800
12 1 LS Roadway Striping (4" Double Centerline - Yellow) $2,700 $2,700 13 20 CY Unsuitable Fill Material (Contingent) $267 $5,340 14 2 EA Tree Removal $1,800 $3,600
15 6 EA Object Marker with Snow Pole $1,500 $9,000
BASE BID AMOUNT: $290,711.40
COMPENSATION FOR COMPENSABLE DELAY: $0
TOTAL CONTRACT SUM: $290,711.40
For the Total Contract Sum of TWO-HUNDRED NINETY THOUSAND SEVEN-HUNDRED ELEVEN dollars and FORTY cents.
The above Total Contract Sum includes all allowances, if any, provided for in the Contract Documents.
Compensation for Unit Price Items shall be based upon the unit prices stated in the above schedule multiplied by the actual quantities or units of work and materials performed or furnished.
Unit prices paid by the City may change depending on actual quantities or units of work completed in accordance with the Contract Documents.
ARTICLE 4 — PREVAILING WAGES
Pursuant to the provisions of California Labor Code, Sections 1770 to 1780, inclusive thereof, the Contractor, and any subcontractor, of any tier, shall pay not less than the prevailing rate of per diem wages as determined by the Director of the California Department of Industrial Relations.
In compliance with Senate Bill 854 (2014) and the California Labor Code, this project is subject to compliance monitoring and enforcement by the Department of Industrial Relations.
Contractors must submit their certified payroll records directly to the Division of Labor Standards Enforcement Compliance Monitoring Unit through the electronic certified payroll reporting (eCPR) system, as well as to the City.
Pursuant to the provisions of California Labor Code Section 1773.2, the Contractor is hereby advised that copies of the prevailing rate of per diem wages and a general prevailing rate 119
for holidays, Saturdays and Sundays and overtime work in the locality in which the Work is to be performed for each craft, classification, or type of worker required to execute the Contract, are on file in the City's office. The Contractor agrees that not less than said prevailing rates shall be paid to workers employed on this public works contract as required by Labor Code Section 1774. These rate determinations are found on the State of California Department of Industrial Relations' website at: http://www.dir.ca.gov/dlsr/DPreWageDetermination.htm.
ARTICLE 5 — CONTRACT DOCUMENTS
The Agreement includes and incorporates by reference the Contract Documents for the Project, which consists of the following documents:
(a) Notice to Bidders (Document 00100);
(b) Instructions to Bidders (Document 00200);
(c) Bid Proposal (Document 00400);
(d) Bid Schedule (Document 00405);
(e) Bidder's Bond (Document 00410);
(f) Designation of Subcontractors (Document 00420);
(g) Good Faith Effort for Local Hiring on Public Works Contracts (00421); (h) Verification of Contractor and Subcontractor DIR Registration (00423); (i) California Air Quality Control Board (CARB, Certificates of Reported Compliance (CRC) (00424);
(j) Self-Performance Declaration (Document 00425);
(k) Debarment and Suspension Certifications (Document 00430); (l) Non-Collusion Declaration (Document 00432);
(m) Worker's Compensation Certification (Document 00435); (n) Business and Professions Code Sections 7028.15 and 7031 Statement (Document 00440);
(o) Bidder's Statement of Financial Responsibility, Technical Ability and Experience (Document 00450);
(p) Equal Employment Opportunity Certification (Document 00460); (q) Non-Lobbying Certification (Document 00465);
(r) Disclosure of Lobbying Activities (Document 00466); (s) Agreement (Document 00500);
(t) Payment Bond Form (Document 00610);
(u) Performance Bond Form (Document 00620);
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(v) Sample Escrow Agreement for Security Deposits In Lieu of Retention (Document 00630);
(w) Warranty/Guaranty Form (Document 00635);
(x) Acknowledgment of City Code (Document 00640);
(y) Bid Document Certification (Document 00650);
(z) The Standard Specifications of the State of California, Department of Transportation, dated 2022; the Standard Plans of the State of California, Department of Transportation, dated 2022, and the South Lake Tahoe Public Improvement and Engineering Standards;
(aa) Special Provisions, Document 00700 of the Bid Documents (which incorporate by reference, and, as specified, modify the Standard Specifications of the State of California, Department of Transportation, dated 2022; the Standard Plans of the State of California, Department of Transportation, dated 2022, and the South Lake Tahoe Public Improvement and Engineering Standards);
(bb) Supplemental Conditions (Document 00800), if any;
(cc) General Requirements, if any;
(dd) Construction Progress Documentation (Document 01300); (ee) Technical Specifications;
(ff) Contract Drawings;
(gg) Addenda (numbers 1 to 2, inclusive; and
(hh) Permits from other agencies as may be required by law.
Exhibits to this Agreement are enumerated as follows:
• Accepted Contractor’s Bid attached hereto as Exhibit A; • Escrow Bid Document Certification attached hereto as Exhibit B; and • Insurance Certificates and Endorsements as Exhibit C.
ARTICLE 6 — WORKERS’ COMPENSATION
Contractor shall take out and maintain during the life of the Agreement, adequate and sufficient workers’ compensation insurance for all Contractor’s employees employed at the site of improvements, and, if any Work is sublet, Contractor shall require each subcontractor similarly to provide workers’ compensation insurance for all of the latter’s employees, unless such employees are covered by the protection afforded by Contractor. If any class of employees engaged in Work under this contract at the site of the Project is not protected under workers’ compensation law, Contractor shall provide, and shall cause each subcontractor to provide, adequate insurance for the protection of employees not otherwise protected. Contractor shall indemnify the City and the 121
United States Forest Service for any damage resulting to it from failure of either Contractor or any subcontractor to take out or maintain such insurance.
By its signature upon this Agreement, Contractor certifies that it has carefully reviewed and is aware of the provisions of Section 3700 of the Labor Code which requires every employer to be insured against liability for worker's compensation, or to undertake self-insurance in accordance with the provisions of the labor Code. Contractor, as a condition precedent to the commencement of its Work pursuant to the Agreement, shall comply with such provisions.
ARTICLE 7 — INDEMNITY AND INSURANCE
To the fullest extent permitted by law, and in strict accordance with the Contract Documents, Contractor shall defend, indemnify, and hold harmless the City, its officials, officers, City Council members, employees, agents, the United States Forest Service, the Architect/Engineer, the Project Manager and the Project consultants, and their respective principals, officers and employees, and each of them, of and from any and all claims, demands, suits, causes of action, damages, costs, expenses, attorneys' fees, losses, or liability, in law or in equity, of every kind and nature whatsoever related to, arising out of, or in connection with, Contractor's operations to be performed under this Agreement, and as otherwise set forth in Contract Documents, including, without limitation, Section 7-1.05A of the Standard Specifications, as modified by Section 7.11 of the Special Provisions. The obligations of defense and indemnity set forth in this Article, and in the Contract Documents, shall not be limited by any insurance requirements or obligations pursuant to the Contract Documents. The obligations arising from this Article shall not be construed to negate, abridge, or reduce other rights or obligations of indemnity (including all duties to defend), which would otherwise exist as to a party, or person described elsewhere in the Contract Documents.
Contractor shall maintain the insurance coverage described in Section 7-1.06 of the Standard Specifications, as modified by Section 7.12 of the Special Provisions, throughout the performance of the Agreement, including any maintenance, warranty and/or guaranty periods.
This Agreement shall not be operative until evidence of such insurance has been provided to, and approved by, the City as to form, amount, and carrier. Contractor shall not allow any subcontractor to commence Work at the Project until subcontractor provides evidence to Contractor and City that subcontractor has obtained insurance acceptable to the City.
ARTICLE 8 — NOTICES
Whenever any provision of the Contract Documents requires the giving of written notice, it shall be deemed to have been validly given if delivered in person to the individual for whom it is intended, or if delivered at or sent by registered or certified mail, postage prepaid, to the address listed below:
Notices required to be given to Contractor:
Tinkers
Robert Raber
PO Box 8082
Truckee, CA 96162
122
Notices required to be given to City:
Public Works Director/City Engineer
City of South Lake Tahoe
1740 D Street
South Lake Tahoe, CA 96150-6251
Notices required to be given to any surety(ies):
ARTICLE 9 — MISCELLANEOUS
9.1 Terms. Terms used in this Agreement will have the meanings indicated in the Contract Documents.
9.2 Assignment. No assignment by a party hereto of any rights under or interests in the Agreement will be binding on another party hereto without the written consent of the party sought to be bound; and, specifically but without limitation, moneys that may become due and moneys that are due may not be assigned without such consent (except to the extent that the effect of this restriction may be limited by law), and unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any duty or responsibility under the Contract Documents.
9.3 Successors and Assigns. City and Contractor each binds itself, its partners, successors, assign, and legal representatives to the other party hereto, its partners, successors, assigns, and legal representatives in respect to all covenants, agreements, and obligations contained in the Contract Documents.
9.4 Severability. Any provision or part of the Contract Documents held to be void or unenforceable under any law or regulation shall be deemed stricken, and all remaining provisions shall continue to be valid and binding upon City and Contractor, who agree that the Contract Documents shall be reformed to replace such stricken provision or part thereof with a valid and enforceable provision that comes as close as possible to expressing the intention of the stricken provision.
9.5 South Lake Tahoe City Code. Contractor acknowledges that all pertinent provisions within the South Lake Tahoe City Code are incorporated by reference as though set forth in full herein, and, further, the failure of Contractor or any subcontractor, of any tier, to comply with any of its/their obligations under the Contract Documents, or the requirements of the South Lake Tahoe City Code, or any other applicable law, code, statute, or regulation, shall be deemed a material breach of the Agreement.
9.6 Third Party Beneficiary. Contractor expressly acknowledges the City's status as a third party beneficiary solely with respect to the performance to be rendered under each subcontract, of any tier, upon the Project, and, as a result, Contractor acknowledges that City possesses, inter alia, the rights enumerated within the South Lake Tahoe City Code as to the enforcement of obligations under subcontracts of any tier. 123
9.7 Regulatory Requirements. Contractor acknowledges that the Project is subject to requirements and regulations issued on behalf of various governmental and/or regulatory bodies, including, without limitation, the Lahontan Regional Water Quality Control Board and the Tahoe Regional Planning Agency, among others. Contractor agrees to fully and promptly comply with any and all requirements and regulations issued on behalf of such entities.
9.8 Governing Law. This Agreement and the Contract Documents shall be deemed to have been entered into in the County of El Dorado, State of California, and governed by California law. By entering into this Agreement, the Contractor consents and submits to the jurisdiction of Courts of the State of California, County of El Dorado, over any action of law, suit in equity, and/or other proceeding that may arise out of the Contract Documents.
IN WITNESS HEREOF, the said City of South Lake Tahoe, State of California, has caused this Agreement to be executed by its Mayor in its behalf, and the said Contractor has signed this Agreement the day and year first above written.
CITY OF SOUTH LAKE TAHOE Contractor:
By By Robert Raber
Mayor, City of South Lake Tahoe,
State of California Title Owner
Business License No.
ATTEST: APPROVED AS TO FORM:
By By
City Clerk City Attorney
City of South Lake Tahoe City of South Lake Tahoe
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City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:5
Agenda Item: Discussion and Direction to Staff Regarding Budgeting For Playfields Consortium/ LTCC Pickleball and Tennis Project, and Approval of Waiver of Permit Fees up to $36,000 Executive Summary: The Community Playfields Consortium (CPC) met on May 28, 2026, and discussed a proposal from Lake Tahoe Community College (LTCC) to advance the design of a new outdoor pickleball and tennis facility within the Joint Powers Authority (JPA) CPC. The proposed project would be constructed on property owned by the City of South Lake Tahoe and is intended to expand recreational opportunities for students, residents, and visitors. Ami Chilton, Director of Auxiliary Services with LTCC will make a presentation to City Council outlining the proposal. The proposed project includes:
• Two outdoor tennis courts • Eight outdoor pickleball courts • Court fencing and associated site improvements • Accessible pedestrian pathways connecting the courts to the existing parking area • Grading, drainage, utilities, and infrastructure to support the facility LTCC is requesting from the City to sponsor applicable City permit fees in recognition of the City’s partnership in this project being part of the CPC. LTCC’s contracted architect estimates these fees to total $36,000. LTCC estimates probable construction costs of $1,789,000. They plan to fund this through a combination of private donor contributions and LTCC funding. Additionally, they estimate soft costs for the project will total $536,700, or 30% of the construction estimate. This will include services but not be limited to architectural and engineering design, surveying, geotechnical investigations, environmental review (CEQA). TRPA permitting, City permitting, project management, and any special testing and inspection. LTCC plans to fund these costs at $500,700 and requests the City match with in-kind contributions of $36,000 for sponsoring permit fees. LTCC is proposing a split of ongoing maintenance costs and a sinking fund contribution 50/50 to be calculated annually after other funding sources are calculated (e.g. rental fees).
Projections include the following: • Maintenance Staff estimated $19,702 annually o City cost $9,851 annually • Sinking fund contribution estimated at $28,626 annually o City cost $14,313 annually These costs would be shared by the JPA with the City portion totaling an estimated $24,164 which would be funded through the General Fund. Daily operations and maintenance of the facility would be conducted by LTCC staff. Revenue for the facility could include capturing a fee for drop-in play and potential for rentals and fundraisers through tournaments and events. This item was presented to the Parks & Recreation Commission at the July 15, 2026 meeting. The commissioners discussed the cost to the City in terms of the long-term maintenance cost burden to the General Fund and how these costs fit within the commission’s priorities for recreational infrastructure that may also need General Fund support.
The commissioners passed a motion recommending City Council to support the LTCC proposal by waiving the permitting fees, and provide support for ongoing maintenance costs and annual contribution to the sinking fund to address maintenance following completion of the project.
Requested Action / Suggested Motions: Pass a motion approving a waiver of building and planning permitting fees of up to $36,000 for the pickleball and tennis courts project proposal, direct staff to budget for annual contributions from the General Fund estimated to be $9,851 towards maintenance staff and $14,313 towards a maintenance improvement sinking fund.
Responsible Staff Member: John Stark, Director of Parks & Recreation Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Sergio Rudin, Assistant City Attorney
Attachments:
125
01-Staff Report - Community Playfields Consortium LTCC Requests Pickleball Tennis Courtsc1.docx 02-CPC Pickleball and Tennis Courts Presentation 08.25.26.pdf 126
Council Agenda Report- August 25, 2026 Page 1 of 1
City of South Lake Tahoe
Report to City Council
Meeting Date: August 25, 2026
Title: Discussion and Direction to Staff Regarding Budgeting for Playfields Consortium/ LTCC Pickleball and Tennis Project, and Approval of Waiver of Permit Fees Location: Community Playfields
Responsible Staff Member: John Stark, Director of Parks & Recreation Background: The Community Playfields Consortium (CPC) met on May 28, 2026, and discussed a proposal from Lake Tahoe Community College (LTCC) to advance the design of a new outdoor pickleball and tennis facility within the Joint Powers Authority (JPA) CPC. The proposed project would be constructed on property owned by the City of South Lake Tahoe and is intended to expand recreational opportunities for students, residents, and visitors.
The proposed project includes:
Two outdoor tennis courts
Eight outdoor pickleball courts
Court fencing and associated site improvements
Accessible pedestrian pathways connecting the courts to the existing parking area Grading, drainage, utilities, and infrastructure to support the facility LTCC has completed schematic designs of the facility and is working with an architectural firm to complete design development and construction documents.
City staff have confirmed that there is sufficient coverage available to the proposed project improvements.
LTCC is requesting from the City to waive applicable City permit fees in recognition of the City’s partnership in this project being part of the CPC. LTCC’s contracted architect estimates this to total $36,000.
LTCC estimates probable construction costs of $1,789,000. They plan to fund this through a combination of private donor contributions and LTCC funding. Additionally, they estimate soft costs for the project will total $536,700, or 30% of the construction estimate. This will include services but not be limited to architectural and engineering design, surveying, geotechnical investigations, environmental review (CEQA), TRPA permitting, City permitting, project management, and any special testing and inspection.
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LTCC plans to fund these costs at $500,700 and requests the City match with in-kind contributions of $36,000 for waiving permit fees.
LTCC is proposing a split of ongoing maintenance costs and a sinking fund contribution 50/50 to be calculated annually after other funding sources are calculated (e.g. rental fees). Projections include the following:
Maintenance Staff estimated $19,702 annually
o City cost $9,851 annually
Sinking fund contribution estimated at $28,626 annually o City cost $14,313 annually
These costs would be shared by the JPA with the City portion totaling an estimated $24,164 which would be funded through the General Fund.
Daily operations and maintenance of the facility would be conducted by LTCC staff. Revenue for the facility could include capturing a fee for drop-in play and potential for rentals and fundraisers through tournaments and events.
Issue and Discussion: This item was presented to the Parks & Recreation Commission at the July 15, 2026, meeting. The commissioners discussed the cost to the City in terms of the longterm maintenance cost burden to the General Fund and how these costs fit within the commission’s priorities for recreational infrastructure that may also need General Fund support.
The commissioners passed a motion recommending City Council move forward with the LTCC proposal and support the suggested waiving of the permitting fees, ongoing maintenance costs and annual contribution to the sinking fund.
Council should discuss whether they would like to pass a motion authorizing the City to authorize a waiver of the permitting fees, up to $36,000, for the pickleball and tennis courts project proposal.
Additionally, staff seek direction on whether to budget for annual contributions from the General Fund for project maintenance, estimated to be $9,851 towards maintenance staff and $14,313 towards a maintenance improvement sinking fund which could fluctuate based on potential revenues collected to offset these costs.
Financial Implications: Long-term maintenance sinking fund and ongoing maintenance estimates for the facility are projected to total a cost of $24,164 annually to the City. LTCC is also requesting an estimated $36,000 in permitting fees be waived by the City. There is potential for revenue collection through potential drop-in play fees and fees collected for rentals and potential fundraisers through tournaments. Fees collected could offset some of the costs to the General Fund.
Environmental Considerations: This is not an action subject to the California Environmental Quality Act (CEQA) since it does not constitute a “project approval” under CEQA guidelines section 15352. The amount of fees waived are not a significant financial contribution to the overall project, and is not anticipated to influence the City in the course of any subsequent permit approval or limit any City options to impose future mitigation measures on the project. Additionally, budgeting for subsequent maintenance activities does not commit the City to a specific physical project design, and design work for the project is still ongoing. The project shall also still require subsequent 128
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permitting actions by both the City including minor design review and building permits and a TRPA recreation new construction permit.
Policy Implications: 7.7 Continue to improve access for people of all abilities to all public spaces. 129
Community Play Consortium
Pickleball and Tennis Courts
Presented to the City Council
August 25, 2026
130
Project
Location
131
132
Project Details
Asphalt PavementIndustry standard for hard courtsPreferred surface vs. concrete to reduce joint impact to players4” asphalt over 6-8” aggregate base15-20 lifespan with incremental repairsFull specifications developed in DD phase Daytime Use OnlyNo court or pathway lightingSignage included 133
134
Project Timeline
LTCC Board of Trustees adopted site planJan. 2025
concept overview at CPC meetingOct. 2025
LTCC identified potential donorJan. 2026
schematic design complete & refined with donorApr. 2026 schematic design presented at CPC meeting –partnership requestedMay 2026 LTCC contracted architect for design development, construction documentsJune 2026 submit for CSLT/TRPA review and approvalDec. 2026
bidding and awardApr. 2027
construction beginsMay 2027
project closeoutOct. 2027
135
Community
Play
Consortium
VISION AND PURPOSEThe Pickleball and Tennis Court Project directly advances the shared vision and purpose of the Joint Powers Authority Community Play Consortium by creating additional publicly accessible recreational facilities within the consortium boundaries. Upon completion, the facility will support LTCC students, local residents, youth programming, recreational leagues, tournaments, and visitors while expanding opportunities for healthy, active lifestyles throughout the community. 136
CPC Operations and Court Reservation
• Requires amendment to CPC Maintenance and Contribution Agreement• LTCC manages facilities rentals on behalf of the CPC Joint Powers Authority• LTCC provides facility maintenance for fields and courts• CSLT provides facility maintenance for parking lot, snack shack and restrooms• Reservation priority – based on project funding • Priority 1: LTCC for educational programs (pickleball) and events• Priority 2: CSLT for public use and special events• Priority 3: General public/third party reservations 137
Project Budget
PROFESSIONAL ESTIMATE FOR HARD
COSTS
$1,789,000
TOTAL BUDGET WITH HARD AND SOFT
COSTS
$2,325,700
138
Project Funding - Proposed
Private Donor
$1,000,000
(estimated)
LTCC
$1,289,700
CSLT
$36,000
(Requested Permit Fee Waiver)
139
Partnership –
Requests of CSLT
PROJECT CONSTRUCTION REQUESTS1. Provide project coverage • Estimated at 36,550 SQFT• CSLT has confirmed availability
2. Waive permitting fees
• Estimated at $36,000• CSLT working to confirm fee
estimate
140
Partnership –
Requests of CSLT
ONGOING MAINTENANCE
Per current CPC Maintenance Agreement, LTCC and CSLT split expenses 50/50. This is calculated annually after other funding sources are calculated (e.g. rental fees)
1. Maintenance Staff
• Estimated at $19,702• CSLT 50%: $9,851 annually
2. Sinking Fund Contribution
• Estimated at $28,626• CSLT 50%: 14,313 annually
Ongoing costs are estimated and have not been presented to CPC 141
Partnership –
Requests of CSLT
MAINTENANCE DETAIL
Weekly: sweeping, debris removalMonthly: washing, stain removalAnnual: inspections, power washing, repairSeasonal: post/net install and repair5 years: patch/repair, re-surface, re-stripe10 years: patch/repair, re-surface, re-stripe15 years: major repair/asphalt replacement, re-surface, re-stripe 142
City of South Lake Tahoe
Agenda Item Executive Summary
Hilary Roverud, City Manager
__________________________________
Meeting Date: August 25, 2026
Agenda Item #:6
Agenda Item: Consider Adoption of Fiscal Year 2026-2027 Recommended Budget Executive Summary: The Fiscal Year 2026-2027 (FY 2027) Recommended Budget will be presented and discussed at the City Council Budget Workshop on August 25, 2026. The total City budget across all funds is approximately $186.5 million, including approximately $71.3 million for the Primary General Fund and $8.6 million for the Measure S Sales Tax General Fund. Primary General Fund expenditure appropriations are $2.8 million lower than the FY 2026 amended budget, primarily due to one-time contributions to capital projects in FY 2026 funded with prior-year surplus. The FY 2027 budget continues to provide targeted funding to advance City Council’s strategic priorities. Primary General Fund revenues and other financing sources are approximately $2.5 million higher than the FY 2026 total budget. The FY 2027 Recommended Budget is balanced without using the Primary General Fund’s excess unassigned fund balance, conservatively projected at approximately $0.6 million as of September 30, 2026, which remains available for future emergencies, strategic capital investments, and other onetime needs.
Requested Action / Suggested Motions: Receive presentation and either: (1)(a) Pass a Resolution Approving FY 2026-2027 Municipal Operating and Capital Improvement Program Budget; and (b) Pass a Resolution Approving FY 2026-2027 List of Allocated Permanent Positions; or (2) Pass a Motion providing direction to staff on any desired changes to the FY 2026-2027 Recommended Budget, in which case the budget and the list of allocated permanent positions will be brought back to City Council for adoption at a later date.
Responsible Staff Member: Olga Tikhomirova, Director of Finance and Hilary Roverud, City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Sergio Rudin, Interim City Attorney Attachments:
01-Staff Report 2026-2027 Budget Workshop.docx
02-Resolution Budget 2026-2027.docx
03-Resolution Allocated Position Listing 2026-2027 Budget.docx 04-Allocated Permanent Positions 2026-2027 Budget (Exh. 1 to Reso).pdf 05-Budget Details by Department 2026-2027 Budget.pdf
06-Capital Improvement Program 2026-2027 Budget.pdf
07-Draft Departmental Summaries FY 2026-2027.pdf
08-FY 2027 Budget Citywide Revenues and Expenditures Graphics.pdf 143
Council Agenda Report- August 25, 2026 Page 1 of 12
City of South Lake Tahoe
Report to City Council
Meeting Date: August 25, 2026
Title: Fiscal Year 2026-2027 Recommended Budget
Location: Citywide
Responsible Staff Member: Olga Tikhomirova, Director of Finance Hilary Roverud, City Manager
Background:
In accordance with Section 2.10.040(h) of the South Lake Tahoe City Code, the recommended municipal budget for Fiscal Year 2026-2027 (FY 2027) will be presented and discussed at the City Council Budget Workshop scheduled for August 25, 2026. If revisions are requested, the budget will be brought back to the City Council for adoption on September 8, 2026.
The purpose of the Budget Workshop is to provide an overview of City’s finances in the context of the recommended budget and to facilitate discussion with the City Council and the public regarding City revenues, proposed expenditures, and the overall fiscal direction reflected in the FY 2027 budget.
The FY 2027 Municipal Budget is balanced, with revenues, including appropriated fund balances in certain funds, equal to or exceeding expenditures, and all funds maintaining positive fund balances. The budget continues the prudent balancing strategy employed in prior years and reflects a cautious approach to fiscal management in the face of ongoing inflation, workforce challenges, and broader economic pressures that may affect both revenue and expenditure growth.
The recommended budget uses ongoing core operating revenues to fund ongoing core operating expenditures while strategically prioritizing key initiatives and maintaining staffing levels necessary to provide essential services.
The budget also advances 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 City Council meeting on May 6, 2025. The 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 to be implemented over multiple years. The proposed budget provides funding to support continued progress towards these priorities while maintaining the City’s commitment to fiscal sustainability and the delivery of essential services. Additional details regarding the strategic priorities and related budget allocations are provided in the relevant section later in this report.
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Issue and Discussion:
The City continues to navigate a complex economic environment, with persistent inflation and significant increases in insurance and other operating costs. At the same time, broader economic conditions remain uncertain, creating ongoing pressures that could affect both City revenues and expenditures. While these conditions have placed many municipalities under significant financial strain, the City’s conservative revenue forecasting, disciplined approach to expenditures, and proactive fiscal management have helped position South Lake Tahoe to manage these challenges from a position of relative financial strength. The local economy has remained resilient, providing a solid foundation for a balanced and forward-looking FY 2027 budget.
The proposed budget allows the City to continue providing and expanding important public services while making strategic investments in the community and maintaining a focus on long-term financial stability.
The City’s updated five-year financial forecast projects a balanced budget through FY 2032. This projection is not a reason to lose sight of the City’s current financial position, rather, it is an important reminder that today’s financial decisions must be made with an understanding of future obligations and uncertainties.
The FY 2027 proposed budget is balanced and provides funding for several important initiatives. It continues to support the expanded snow removal program and increased pothole repair efforts, including additional funding for temporary staffing and sidewalk snow removal. Funding for these critical operations has increased significantly compared with two years ago, reflecting the City’s continued commitment to maintaining safe, accessible streets and responding to the particular challenges faced by a mountain community.
The City is also making significant investments in its road network, including $2.5 million for road rehabilitation and an additional $1.0 million for cape seal work. These investments directly address the condition of City roads and make use of local revenue sources to address a longstanding infrastructure need. These efforts are supplemented by State funding and anticipated agreements with Southwest Gas, Liberty Utilities, and the South Tahoe Public Utility District (STPUD) for in-lieu fee reimbursements associated with eligible pavement restoration resulting from utility work.
The proposed budget also provides funding for deferred maintenance, scheduled vehicle replacements for safety and general operations, critical drainage and other capital improvement projects, additional funding for the design phase of the new Fire Station 3, significant contributions toward the micro-transit initiative, and additional support for the operating costs of the new Recreation Center. Together, these investments reflect the City’s effort to address immediate operational needs while continuing to make progress on larger infrastructure and community priorities.
The budget continues the City’s focus on housing, including the dedicated staffing resources previously added to advance workforce housing goals. In FY 2027, however, new staffing increases are limited.
Where additional staffing is proposed, positions are generally structured to be substantially offset by anticipated revenue growth or reductions in temporary staffing costs. This measured approach allows the City to address critical operational needs while limiting the growth of ongoing personnel costs and maintaining long-term fiscal sustainability.
Overall, the City’s workforce is budgeted at 234 full-time equivalent positions (FTEs), the highest level in the City’s history. The previous high was 233.75 FTEs in FY 2009, followed by a reduction to 169 FTEs by FY 2012 as the City responded to the financial impacts of the Great Recession. The growth in staffing since that time represents a strategic rebuilding of the organization’s capacity to provide services and advance the increasingly ambitious goals established through the City’s strategic plans over the past several years. At the same time, the FY 2027 budget reflects a more measured approach to further workforce growth, recognizing that additional positions create ongoing personnel and operating costs that must be sustainable over the long term.
This measured approach also provides the City with flexibility as economic conditions change. Not all staffing, programs, and initiatives carry the same level of priority, and certain expenditures and service enhancements can be scaled, delayed, or reconsidered if revenues decline or economic conditions 145
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deteriorate. Maintaining this flexibility is particularly important for a tourism-dependent community such as South Lake Tahoe, where changes in visitation, consumer spending, or broader economic conditions can have a meaningful impact on City revenues.
The possibility of an economic downturn remains an important consideration in the City’s long-term financial planning. The magnitude of a future downturn is difficult to predict, and the resulting impact on City revenues could vary considerably depending on its cause and duration. A moderate decline could require increased monitoring and expenditure controls, while a more significant decline could require additional steps, including pausing nonessential projects and services, reducing subsidies and discretionary contributions, deferring lower-priority capital projects, freezing vacant positions, delaying vehicle and equipment replacements, and, if necessary, utilizing reserves to address remaining budget gaps.
The City has experienced these circumstances before and has demonstrated an ability to respond.
Following the Great Recession, the City adjusted its operations between 2010 and 2012 by reducing staffing and eliminating nonessential services. In 2020, the City again responded quickly to the economic impacts of the COVID-19 pandemic by revising revenue projections and reducing or eliminating nonessential projects.
The FY 2027 proposed budget reflects this approach: maintain a balanced budget, fund essential services, advance important community priorities, make needed investments in infrastructure and public facilities, and preserve the flexibility to adjust if economic conditions change. While no budget can eliminate uncertainty, prudent financial planning can help ensure that the City does not commit to expenditures it cannot sustain and remains prepared to respond as circumstances change. The FY 2027 budget is intended to continue moving the City forward while protecting the financial stability and flexibility needed to serve the community in the years ahead.
FY 2027 Proposed Budget Highlights and Current Year-End Projected Fund Balances The total recommended expenditure appropriations for all funds in FY 2027 amount to $186.5 million, including $71.3 million in Primary General Fund appropriations and $8.6 million in Measure S Sales Tax general fund appropriations. The Primary General Fund’s total unassigned fund balance is conservatively projected at $20.9 million at the end of FY 2026. Of this amount, approximately $17.3 million is maintained to satisfy the City’s 25 percent General Fund committed reserve requirement established by City Code and the City’s financial policy. The committed reserve is intended to provide financial capacity to respond to an economic recession or depression requiring budget action, a natural disaster or other emergency, unexpected declines in revenues or significant unanticipated one-time expenditures, and unexpected liabilities resulting from federal or state legislative action. The 25 percent reserve requirement applies to the Primary General Fund and is calculated based on eligible ongoing expenditures, excluding certain capital and grant-funded expenditures that have separate funding sources or could be deferred or eliminated if necessary.
The total unassigned fund balance also includes $2 million set aside as part of the FY 2024 budget adoption for potential budget deficits in upcoming years and $1 million set aside as part of the FY 2025 budget adoption for an affordable housing project. The residual unassigned fund balance in excess of the required reserve is conservatively estimated at $0.6 million as of September 30, 2026. This estimate accounts for the remaining projected revenues and expenditures, which are expected to meet FY 2026 budget projections, as well as potential budget re-appropriations into the next fiscal year for purchases and services not fully received or completed in FY 2026.
The non-spendable and committed fund balances are projected to total approximately $7.8 million. These include:
$4.6 million in advances to the former Redevelopment Agency (RDA) $1.4 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
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While the five-year financial plan currently projects a balanced budget through FY 2032, the City continues to monitor the potential for slower revenue growth and continued increases in personnel costs, particularly related to pension obligations and health care expenses. The approved $2.0 million set-aside for potential budget deficits continues to serve as a budget stabilization set-aside, providing a financial cushion in the event of slower economic growth or unanticipated expenditure increases. Maintaining this set-aside provides the City with additional flexibility to respond to changing economic conditions without immediately requiring reductions to essential services or other budget priorities.
The use of these funds should be considered in the context of current economic conditions, the likelihood and severity of near-term fiscal pressures, and the City Council’s priorities and needs. If circumstances warrant, the City Council may reallocate some or all of the set-aside to address immediate needs, consistent with applicable budget procedures. This approach preserves the value of the set-aside while recognizing that financial resources must remain responsive to the City’s most pressing needs and changing circumstances.
Primary General Fund Revenues and Financing Sources
Projected FY 2027 General Fund revenues and transfers-in are expected to exceed the FY 2026 total budget by approximately $2.5 million and surpass FY 2025 actual revenues by $5.3 million. The increase is primarily attributed to growth in two of the City’s three major revenue sources - Property Tax and Transient Occupancy Tax (TOT), excluding the Project Area. Sales tax revenue is expected to remain largely flat. Overall, the three major revenue sources combined are projected to increase by $3.3 million over FY 2025 actuals and $1.6 million over the FY 2026 total budget.
The total budgeted Primary General Fund revenues and other financing sources for FY 2027 are $71.3 million, with the top three revenue sources comprising approximately 53% of this total:
Property Tax - $13.7 million
TOT (excluding the Project Area) - $12.4 million
Sales Tax (including Measure Q) - $11.9 million
The City’s TOT, excluding the Project Area, is projected to be $0.6 million higher than the FY 2026 total budget and $1.1 million above FY 2025 actuals. This increase reflects modest growth in revenue from Vacation Home Rentals (VHR), which were reinstated effective July 2025 following the overturn of Measure T. Redevelopment Project Area TOT is budgeted $0.2 million higher than the FY 2026 total budget and modestly lower than FY 2025 actuals, reflecting the potential for changes in occupancy patterns associated with the growth of VHRs outside the tourist core. The Redevelopment Project Area TOT is projected at $8.2 million in the FY 2027 proposed budget.
Other significant Primary General Fund revenue sources include:
Vehicle License Fees - $3.3 million
Police Revenues - $2.7 million, including Parking and Code Citation Fines ($0.9 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 - $2.0 million
Parks and Recreation Fees - $2.2 million
The FY 2027 Primary General Fund includes $5.0 million in transfers-in, including:
$1.9 million from Measure S Sales Tax Fund, providing support for several safety positions and sidewalk snow removal
$0.7 million from Measure P to partially offset increased costs related to the new Recreation Center
$0.7 million from the Redevelopment Successor Agency toward the loan repayment $336,000 from VHR for the program overhead
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$352,000 from the Defensible Space program for staff reimbursements and equipment charges $400,000 from the Long-Term Building Fees Fund for plan check and inspection contract services $201,000 from the Workers Compensation Fund for staff support of the program $190,000 from the Police and Fire Safety Sales Tax Funds for machinery and equipment purchases
$181,000 from various other funds for staff time reimbursements Primary General Fund Expenditures and Financing Uses
The FY 2027 Primary General Fund budgeted expenditures total $71.3 million, which is $2.8 million lower than the FY 2026 total budget (see table on the next page). Key variances contributing to the net decrease include a $6.1 million reduction in Transfers-Out, partially offset by a $3.5 million increase in personnel costs, along with other changes throughout the budget.
Salaries - $1.5 million increase, or 6%. The increase reflects an anticipated 2% salary increase as part of ongoing labor negotiations, increased temporary staffing at the new Recreation center, the addition of the Fire Safety Inspector position supported by inspection fee revenues, the full year impact of positions added in FY 2026, promotions, reclassifications, merit step increases, and the changes in costs allocations between funds. Health Care Costs - $0.8 million increase, or 18%. A portion of the increase is attributable to changes in employee plan selection, including changes in coverage from single to family plans. The remaining increase reflects a known health care cost increase of at least 12%. An additional contingency amount is included in the Non-Departmental category. The City is currently obtaining quotes for the 2027 plan year, and final rates are not expected to be available until September. If actual costs are lower than budgeted, the difference will be addressed through the mid-year budget adjustment process and may be reallocated to the City’s highest priority needs.
CalPERS Unfunded Accrued Liability (UAL) - $250,000 increase, or 3%. This increase is based on projections from the prior year’s actuarial reports. Newly released actuarial reports from early August 2026 indicate that the increase in the UAL is approximately $40,000 lower than currently budgeted. This change will be incorporated into the mid-year budget process.
The overall $2.8 million decrease in General Fund expenditures reflects departmental efforts to control costs and streamline operations while continuing to support key service enhancements, including the new Recreation Center and ongoing investments in public safety.
Revenue Type
2024-2025
Actuals
As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-27 to
2025-26
Property Taxes 11,752,392 18% 12,680,000 18% 13,723,000 19% 1,043,000 Transient Occupancy Tax - City 11,326,275 17% 11,837,563 17% 12,402,563 17% 565,000 Transient Occupancy Tax - Project Area 8,264,006 13% 8,000,000 12% 8,200,000 12% 200,000 Sales Tax 7,581,798 11% 7,737,140 11% 7,788,000 11% 50,860 Measure Q 4,147,122 6% 4,191,000 6% 4,164,000 6% (27,000) Motor Vehicle Licens Fees (MVLF) 3,141,506 5% 3,271,000 5% 3,266,000 5% (5,000) Franchise Taxes (incl. Water franch.) 2,231,402 3% 2,376,000 4% 2,376,000 3% - Business License Tax 2,323,309 4% 2,278,930 3% 2,278,930 3% - Transfers-In 2,693,268 4% 5,669,534 8% 4,967,214 7% (702,320) Other Revenue 12,541,089 19% 10,757,854 16% 12,119,539 17% 1,361,685 66,002,167 100% 68,799,021 100% 71,285,246 100% 2,486,225 General Fund Actual and Budgeted Revenue Comparison
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Allocated Position Listing Changes
The following new positions are included in the proposed FY 2027 budget:
Fire Safety Inspector I, II – 1.0 FTE
Information Systems Technician - GIS I, II (part time) – 0.8 FTE These positions are fully or partially cost-neutral. The Fire Safety Inspector position is fully funded through inspection fee revenues. The Information System Technician - GIS position is partially funded through a reduction in funding for several intern positions across multiple departments.
Measure S Sales Tax General Fund Revenues and Expenditures Measure S Sales Tax revenue is projected to total $8.4 million in FY 2027. The proposed allocation totals $8.6 million and will utilize approximately $0.2 million of available fund balance accumulated in prior years. Funding is proposed for street-related capital improvements, snow removal, stormwater program, and public safety, consistent with Measure S funding priorities, as detailed below.
Capital improvement projects, vehicle and equipment replacement, stormwater program, and expanded street repair and snow removal operations:
Road Rehabilitation - $2.5 million
Cape Seal (Road Maintenance) - $1.0 million
In-house and contracted Street Repair and Maintenance - $548,000 Expanded Snow Removal Operations on Public Streets - $416,000 o The Measure S funding transferred for these purposes has been reduced from the prior year to reflect the use of projected FY 2026 ending fund balances, while maintaining the full $1.0 million for road repair and $700,000 for expanded snow removal expenditures in FY 2027.
Snow Removal Equipment (Debt Service) - $953,000
Fire Station 3 design - $1.0 million
Stormwater Management Program - $258,000
Sidewalk Snow Removal - $141,000
Department
2024-2025
Actuals
As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-27 to
2025-26
General Government(1)
6,189,271 9% 7,523,878 10% 7,904,239 11% 380,361
Finance(2)
3,471,519 5% 3,844,350 5% 3,746,406 5% (97,944)
Non-Departmental 5,305,556 8% 4,712,264 7% 5,782,276 8% 1,070,012 Police 17,557,101 26% 16,825,025 23% 17,323,483 24% 498,458 Fire 11,779,839 17% 13,236,560 18% 13,643,959 19% 407,399 Public Works 5,189,037 8% 6,283,033 8% 6,639,182 10% 356,149 Development Services 1,876,795 3% 2,100,261 3% 2,149,388 3% 49,127 Parks & Recreation 5,167,838 7% 6,724,220 9% 7,322,695 10% 598,475 Transfers-out 11,262,054 17% 12,868,068 17% 6,773,618 10% (6,094,450) Total Expenditures 67,799,010 100% 74,117,659 100% 71,285,246 100% (2,832,413) (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 149
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Public Safety Personnel Funding:
Seven Firefighters (previously funded by the SAFER grant) - $1.2 million Fire Battalion Chief (Fire Prevention) - 50% funded, $203,000 Police Lieutenant - $371,000
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 (All Funds)
The City has successfully implemented the 2021 and 2023 Strategic Plans, with many action items and projects completed or significantly advanced through funding from the General Fund and other sources, including ARPA, Measure S, and various grants. The 2025-2030 Strategic Plan identified seven key priorities to guide the City’s focus over the five-year period. The proposed FY 2027 budget continues to strategically allocate resources to advance these priorities. Ability for Everyone Who Works Here to Live Here
o Housing Program Enhancement: The budget includes funding for the fourth year of the Housing Program Coordinator position, which oversees the Long-Term Rental Incentive Program and the Housing Rental Assistance Program. Additional funding is included in the proposed budget for the Long-Term Rental Incentive Program. These efforts are supported by the General Fund and Long-Term Building Permit Fee revenues. Efficient Government
o Cybersecurity and IT: The budget continues to provide funding for cybersecurity, data protection, and maintaining the efficiency and security of City systems. Grow and Diversify the Economy
o Business Retention Expansion (BRE) and Recruitment: The budget includes funding for an economic development analysis of potential second economies and completion of an Economic Development Strategy and General Plan Economic Development Element update.
Measure S Sales Tax General
Fund
2024-2025
Actuals As % of
Total
2025-2026
Amended
Budget
As % of
Total
2026-2027
Proposed
Budget
As % of
Total
$ Difference
2026-27 to
2025-26
REVENUES
Measure S Sales Tax 8,294,649 99% 8,382,000 88% 8,327,000 99% (55,000) Transfer-In - 0% 1,000,000 11% - 0% (1,000,000)
Interest 56,884 1% 46,000 1% 46,000 1% -
Revenues Totals 8,351,533 100% 9,428,000 100% 8,373,000 100% (1,055,000) EXPENDITURES and FINANCING USES
Technical Services 600 1% 10,000 1% 10,000 1% -
Transfer out to/for:
Capital Improvement Program (CIP) 4,597,000 49% 3,500,000 43% 3,500,000 40% - Debt Service - Communication System 554,643 6% - 0% - 0% - Debt Service - Snow Removal Equipment 602,721 7% 778,934 10% 952,986 11% 174,052 Fire Station III Design and Construction - 0% - 0% 1,000,000 12% 1,000,000 General Fund - Safety Personnel and Equip. 1,647,286 18% 1,840,270 23% 1,780,150 21% (60,120) Snow Removal Operations 661,234 7% 832,635 10% 556,599 6% (276,036) Storm Water Program 99,352 1% - 0% 258,314 3% 258,314
Streets repairs (in-house) 630,000 7% 1,023,798 13% 548,248 6% (475,550) Vehicle and Equipment Replacement 350,000 4% - 0% - 0% - Expenditures Totals 9,142,836 100% 7,985,637 100% 8,606,297 100% 620,660 150
Council Agenda Report- August 25, 2026 Page 8 of 12
o Events: The budget includes funding to continue providing community events such as the Winter Festival of Lights, Multi-Cultural Festival, July 4th Parade, and for event partnerships throughout the year.
Ensure Public Safety
o Hazardous Fuel Reduction and Wildfire Preparedness: The Fire Department’s dedicated Fire Battalion Chief position, funded equally by the General Fund and Measure S Sales Tax, provides oversight of fire prevention activities. The Department has also added a second Fire Safety Inspector position to enhance commercial fire safety and real estate defensible space inspections. Several existing and new 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 the Police and Fire departments.
Improve Transportation
o Enhanced Mobility: The budget allocates $4.1 million in Measure S and SB1 funding for road rehabilitation and cape seal application and $1.0 million for the annual road repair program. An additional $700,000 is allocated for expanded snow removal operations. o Microtransit: The budget includes allocation of $1.1 million in parking garage revenues to fund the agreement with South Shore Transportation Management Association for Lake Link microtransit services.
Protect the Natural Environment
o Carbon Neutrality: This budget supports the sixth year of the Sustainability Coordinator position. Previous accomplishments include commencement of the Energy Upgrades Project and installation of electric vehicle charging stations. o Community Choice Aggregation (CCA): The budget includes $15,000 to support the potential for the City to join a CCA.
o Stormwater and Drainage Master Plan: The budget includes continued funding for staff and consultant assistance to update the citywide Stormwater and Drainage Master Plan. Recreation and Equitable Access for All
o Mid-town Revitalization: The budget provides continued funding for operations of the new Recreation and Aquatics Center and programing to improve access for people of all ages and abilities.
o Connectivity and safety: The budget includes $350,000 for property acquisitions to support development of another phase of the Dennis Machida Greenway trail network.
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 more than $241 million in grant funding.
As of FY 2026, the Finance Department manages 43 active grants totaling $51.5 million. During FY 2026, the City submitted applications for thirteen grants totaling more than $39 million. To date, five grants have been awarded, totaling $3,629,913. Seven proposals totaling $31,387,085 are currently under review, and one proposal for $5,100,000 was denied. In total, five grant projects have been completed and officially closed out.
Current Pending Grant Applications:
Housing Department:
o 2025 Round 4 Sugar Pine Village Phase 2B – $620,000
o AHSC Joint Application – Affordable Housing 3900/3908 Lake Tahoe Blvd / Sustainable Communities – $22,000,000
Public Works Department:
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o Tahoe Fund – Tahoe Valley Greenbelt Components – $427,020 o SWRCB - Drainage Master Plan – $200,000
o ATP – Dennis Machida Memorial Trail Phase 1C – $8,000,000 Police Department:
o OTS – Traffic and Law Enforcement – $80,065
o CA DOJ – Tobacco Grant Program Prop 56 – $60,000
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. There are currently no funds set aside in the Grant Match Set-Aside. Funds previously set aside have been released because the associated grant application was not approved.
Five-Year Financial Plan, CalPERS Update and Fiscal Outlook The Five-Year Financial Plan is a critical financial planning tool prepared by the Finance department semi-annually. It is presented to the City Council in March as part of the mid-year budget review and in August as part of the budget adoption process. The Plan analyzes major known fiscal conditions and projects future scenarios, incorporating material updates considered during the budget process. Its purpose is to facilitate informed long-term planning and decision-making regarding operational and capital improvement resources.
The Plan focuses on the City’s General Fund and provides updated projections of revenues and expenditures for the five-year period from FY 2028 through FY 2032.
Key highlights of the Five-Year Financial Plan update include:
Revenues:
o Revenues are conservatively forecasted based on current economic trends and estimates, with modest annual increases ranging from 1.25% to 3%.
o The Plan assumes the use of approximately $2.0 million in FY 2028 from the Measure S Sales Tax Fund, increasing by 3% in subsequent years, to fund 100% of the costs of seven firefighter positions previously funded by the SAFER grant, 50% of the Fire Battalion Chief position, 100% of the Police Lieutenant position, and the sidewalk snow removal contract. o New Recreation Center operations are now a permanent component of the General Fund and are supported by a portion of available Measure P TOT fund balance drawn down over the forecast period. Parks and Recreation revenues reflect an increase of just under $1 million based on projected revenue from the new Recreation Center and anticipated increases in campground occupancy.
Expenditures:
o The majority of personnel and operating expenditures are projected to increase annually, ranging from 2% to 5%.
o Small, one-time machinery and equipment purchases funded by the General Fund are retained in the forecast, with the understanding that these expenditures could be eliminated in future years if revenues are insufficient.
o The Plan projects an annual allocation of slightly more than $1 million for road rehabilitation.
No additional road rehabilitation or other major capital or vehicle replacement expenditures are included in the forecast, as these expenditures are expected to continue to utilize Measure S Sales Tax funding when available.
o Expenditure assumptions are based on the staffing levels funded in the proposed FY 2027 budget and carried forward throughout the forecast period. o Pension cost assumes an annual prepayment of CalPERS Unfunded Accrued Liability (UAL) in July, resulting in estimated City savings ranging from $173,000 to $306,000 by reducing interest owed.
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o General liability and property insurance costs are projected to increase by 3% to 9% annually, following increases of 30%, 10%, and 22% over the last three years, including the current fiscal year.
o UAL is projected to increase by an average of 3% annually, based on the CalPERS actuarial valuation report as of June 30, 2024 released in August 2025. Projected liabilities can change in any given year due to economic and demographic conditions, fluctuations in investment returns, and changes in other actuarial modeling assumptions used by CalPERS.
Subsequent Events
Recent actuarial reports released by CalPERS in early August of 2026 indicate lower than anticipated UAL payments for the forthcoming valuation periods through FY 2029, followed by projected decreases in each of the four subsequent years. These valuation reports reflect a 11.6% investment return through June 30, 2025, and assume a 6.8% investment return for Fiscal Year 2025-2026 and beyond.
Shortly before the release of the actuarial reports, on July 13, 2026, CalPERS reported a preliminary net investment return of 14.8% for the 12-month period ending June 30, 2026. This investment return exceeded the 6.8% discount rate, which also serves as the assumed rate of return established by the CalPERS Board. This represents the third consecutive year of notable improvement performance following two prior fiscal years in which investment returns were affected by various economic and geopolitical challenges and fell below the assumed return rate.
Based on the August 2026 actuarial reports, the City’s Accrued Liability and Market Value of Assets increased by $12.1 million and $22.0 million, respectively. The greater increases in assets resulted in a second consecutive year of a net decrease in the City’s Unfunded Accrued Liability (UAL), which decreased by approximately $9.9 million, from $100.6 million to $90.7 million across all groups. The average funded ratio across all plans increased to 71.1%. The 4.8 percentage-point excess of the FY 2025 investment return over the 6.8% assumed rate contributed to the improvement in the City’s funded levels and reduction in UAL balances.
The positive investment results in FY 2024 and FY 2025 are expected to have a positive impact on the City’s UAL payment amounts beginning in FY 2027 and continuing in subsequent years. The decreases from previous projections are estimated at $294,000 in FY 2028, increasing to approximately $1.1 million in FY 2032. These changes will be incorporated into the next five-year financial plan update in March 2027. As noted above, the projected UAL payments can change in any given year due to a variety of factors, including changes in investment returns, economic and demographic conditions, and modifications to other actuarial assumptions and modeling methods.
Five-Year Financial Plan and Fiscal Outlook - continuation The table below presents a summary of the General Fund Five-Year Financial Plan as of August 2026.
As of September 30, 2025, excess unassigned fund balance totaled $6.6 million, in addition to the required 25% General Fund committed reserve of $16.3 million for FY 2026. This strong position allowed the City Council to appropriate an additional $5.6 million at mid-year, primarily for capital projects and equipment purchases. These appropriations were partially offset by a $1.5 million increase in revenues and transfers-in, resulting in a net use of approximately $4.1 million of excess unassigned fund balance.
Other significant appropriations during FY 2026 included a net $970,000 in FY 2025 carry-forward expenditure reappropriations, $150,000 for interim City Attorney services and new City Attorney recruitment services, $50,000 for an additional allocation to the Rental Incentive Program, and other miscellaneous appropriations and adjustments, including the release of the Grant Match Set-Aside.
Following these appropriations, approximately $1.6 million of excess unassigned fund balance remained available. Of this amount, $1.0 million was needed to satisfy the increase in the 25% General Fund committed reserve requirement, leaving approximately $0.6 million in excess unassigned fund balance 153
Council Agenda Report- August 25, 2026 Page 11 of 12
available for one-time appropriations at the discretion of the City Council. Finance does not currently project significant additional budget savings at the end of FY 2026.
The current estimates for the next five fiscal year indicate that the General Fund budget will be balanced through FY 2032. The improvement from prior estimates, which projected relatively large deficits in FY 2030 and FY 2031, is attributable to changes in several revenue and expenditure categories. While the projections continue to assume conservative revenue growth and modest stabilization in operating costs compared with prior years, they also account for potential reductions in interest earnings and include additional increases for health care, general liability, and property insurance costs.
Staff continues to closely monitor economic conditions both locally and nationally and take proactive steps to contain costs. The City continues to align services and solutions with the needs of the community and available revenues while maintaining progress in implementing the City Council’s Strategic Priorities.
Financial Implications:
The FY 2027 budget was developed based on the Five-Year Financial Plan presented to the City Council during the mid-year budget review. The budget continues to be subject to several uncertainties, including health care costs for the upcoming plan year and the outcome of ongoing labor negotiations. At the same time, several positive trends have helped shape the proposed budget, including continued strong investment earnings resulting from favorable interest rates and investment market performance. Recent positive investment results are also expected to reduce the City’s CalPERS Unfunded Accrued Liability (UAL) payments compared with prior projections, as discussed in the Subsequent Events section. These factors, together with the City’s continued efforts to contain costs in prior years and in the FY 2027 budget, have allowed the City to make strategic investments in critical community needs while maintaining fiscal stability. These trends and actions have resulted in a balanced and strategically focused FY 2027 budget.
The recommended FY 2027 budget represents a balanced fiscal plan, using ongoing revenues to fund recurring expenditures while maintaining the City’s 25% General Fund committed reserve requirement.
The City follows sound fiscal management practices and established policies and procedures to provide careful budget oversight throughout the fiscal year.
In conjunction with the recommended FY 2027 budget, which incorporates the capital improvement program budget for the upcoming fiscal year, the City Council will also consider a resolution adopting the FY 2027 list of allocated permanent positions. The resolution addresses positions that are new, while the attached position list reflects all FY 2027 position allocations, including the position that remains frozen from prior years.
Policy Implications:
The recommended FY 2027 budget reflects the City’s commitment to maintaining long-term fiscal sustainability and allocating resources I alignment with City Council priorities while maintaining appropriate levels of service. The General Fund committed reserve policy established in South Lake Tahoe City Code section 3.25.020 is maintained at the required level of 25% in the recommended budget.
Actual Total Budget Projected Projected Projected Projected Projected Projected 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032 Rev. $66,002,167 $68,799,021 $71,285,246 $71,507,374 $72,421,757 $73,808,692 $75,327,296 $76,780,965 Exp. $67,799,012 $74,117,659 $71,285,246 $71,507,374 $72,421,757 $73,808,692 $75,327,296 $76,780,965 Fund Balance
Increase / (Usage) ($1,796,845) ($5,318,638) $0 $0 $0 $0 $0 $0 General Fund Five-Year Plan Summary 2028 to 2032
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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). 155
Resolution 2026-XXX August 25, 2026 Page 1 of 2
Resolution 2026-XXX
Adopted by the City of South Lake Tahoe
City Council
August 25, 2026
Approving FY 2026-2027 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 2026-2027 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, 2026 through September 30, 2027.
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 2026-2027 fiscal year as follows:
Adopted by the City of South Lake Tahoe City Council on August 25, 2026 by the following vote:
Yes:
No:
Absent:
Abstain:
______________________ Date:_________
Cody Bass, Mayor
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Resolution 2026-XXX August 25, 2026 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.
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Resolution 2026-XXX August 25, 2026 Page 1 of 2
Resolution 2026-XXX
Adopted by the City of South Lake Tahoe
City Council
August 25, 2026
Approving FY 2026-2027 List of Allocated Permanent Positions, including new, eliminated and reclassified positions
BACKGROUND
A. The City Council has, through the adoption of the budget for Fiscal Year 2026-2027, approved funding for requested changes to allocated positions.
B. Adoption of this resolution will incorporate approved changes into the position allocation report (Exh. 1).
C. The adoption of this resolution authorizes implementation of the following position classification changes and the appropriate funding:
D. The adoption of this resolution establishes or increases the following classifications and funding appropriations:
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.
Adopted by the City of South Lake Tahoe City Council on August 25, 2026 by the following vote:
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Resolution 2026-XXX August 25, 2026 Page 2 of 2
Yes:
No:
Absent:
Abstain:
______________________ Date:_________
Cody Bass, 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.
159
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 24/25 Budget* 25/26 Adopted thru Mar'26* 26/27 Budget 26/27 Budget
CITY COUNCIL
Council Member (Elected) Department Total 5.00 5.00 5.00 5.00 0.00
CITY CLERK
City Clerk (Elected) 1.00 1.00 1.00 1.00
Assistant City Clerk 1.00 1.00 1.00 1.20
Department Total 2.00 2.00 2.00 2.20 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 0.50 0.00 Communications Manager 0.00 0.00 0.50 1.00
Data and Innovation Program Manager 1.00 1.00 1.00 1.00 Information Systems Technician I, II (GIS) 0.00 0.00 0.00 0.80 Sustainability Coordinator 1.00 1.00 1.00 1.00
Transportation Manager 0.25 0.00 0.00 0.00
5.25 5.00 5.00 5.80
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
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 1.50 2.00 Total 4.00 4.00 4.50 5.00 0.00
Department Total 12.25 12.00 12.50 13.80 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 1.00 1.00 1.00
Total 1.00 2.00 2.00 2.00 0.00
Financial Services
Financial Services Supervisor 1.00 1.00 0.50 0.00
Financial Services Manager 0.00 0.00 0.50 1.00
Accountant I, II 1.00 1.00 1.00 1.00
Accountant I, II (Payroll) 1.00 1.00 1.00 1.00
Accountant (Transit JPA) 0.25 0.00 0.00 0.00
Principal Management Analyst - Purchasing and Grants 1.00 1.00 1.00 1.00 Total 4.25 4.00 4.00 4.00 0.00
Revenue
Accounting Technician I, II 2.00 2.00 2.00 2.00
Assistant Management Analyst 1.00 1.00 1.00 1.00
Accountant I/II 1.00 1.00 1.00 1.00
Total 4.00 4.00 4.00 4.00 0.00
1 of 3
160
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 24/25 Budget* 25/26 Adopted thru Mar'26* 26/27 Budget 26/27 Budget FINANCE DEPARTMENT (continues)
Information Systems
Information Systems Manager 1.00 1.00 1.00 1.00
Network Systems Administrator 1.00 0.00 0.00 0.00
IT Analyst / Sr. IT Analyst 0.00 1.00 1.00 1.00
Information Systems Technician I, II 1.00 2.00 2.00 2.00 Total 3.00 4.00 4.00 4.00 0.00
Department Total 12.25 14.00 14.00 14.00 0.00
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 3.00 3.00 3.00 Sr. Permit Center Technician, Permit Center Technician 2.00 2.00 2.00 2.00 Total 7.00 6.00 6.00 6.00 0.00
Department Total 17.00 16.00 16.00 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 0.50 0.00 0.00 0.00
Associate Civil Engineer, Associate Architect 4.00 0.00 0.00 0.00 Associate Civil Engineer, Sr. Civil Engineer 0.00 2.00 0.00 0.00 Associate Engineer, Sr. Engineer 0.00 0.00 2.00 2.00
Associate Planner, Assistant Planner (Transportation) 0.50 1.00 1.00 1.00 Engineering Technician I, II 1.50 2.00 2.00 2.00
Engineering Project Manager 0.00 2.00 2.00 2.00
Total 6.50 7.00 7.00 7.00 0.00
Maintenance Operations / Snow Removal
Maintenance Manager 2.17 2.00 2.00 2.00
Lead Maintenance Technician 3.00 3.00 3.00 3.00
Maintenance Technician I, II, III, IV, V 15.00 15.00 15.00 15.00 Total 20.17 20.00 20.00 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
Department Total 37.67 38.00 38.00 38.00 0.00
2 of 3
161
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 24/25 Budget* 25/26 Adopted thru Mar'26* 26/27 Budget 26/27 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 1.00 1.00 1.00 1.00
Maintenance Technicians I, II, III, IV,V 0.00 2.00 2.00 2.00 Recreation Supervisor - Acquatics 0.42 1.00 1.00 1.00
Recreation Supervisor - Programs 0.00 1.00 1.00 1.00
Events Coordinator 0.50 0.00 0.00 0.00
Marketing and Events Coordinator 0.50 1.00 1.00 1.00
Recreation Program Coordinator 1.00 1.00 1.00 1.00
Head Pool Lifeguard 1.42 2.00 2.00 2.00
Total 6.84 11.00 11.00 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 16.84 21.00 21.00 21.00 0.00
FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief (Grant Funded) 1.00 1.00 1.00 1.00
Fire Deputy Chief 0.00 1.00 1.00 1.00
Fire Marshall 1.00 0.00 0.00 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 2.00
Executive Assistant to the Fire Chief 1.00 1.00 1.00 0.00 Assistant Management Analyst 0.00 0.00 0.00 1.00
Department Total 42.00 42.00 42.00 43.00 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 31.10 31.00 32.00 33.00
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 1.33 2.00 2.00 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 5.67 8.00 8.00 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 71.10 74.00 75.00 76.00 0.00
Total City Employees 221.11 229.00 230.50 234.00 1.00
*Reflects mid-year adjustments. Includes positions added or eliminated during the year. 3 of 3
162
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures
Increase to/
Department/Division 2025-26 2026-27 2025-26 2026-27 (Use of) 2024-25 Amended Proposed $ % 2024-25 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance
GENERAL GOVERNMENT
City Council 10001110 - - - - 0% 273,761 291,576 317,226 25,650 9% (317,226) City Clerk 10001130 7,606 1,765 1,765 - 0% 393,471 367,406 398,879 31,473 9% (397,114) City Attorney 10001210 - - - - 0% 1,056,756 1,306,016 1,377,420 71,404 5% (1,377,420) Risk Management 10001220 26,347 280,188 280,188 - 0% 2,074,781 2,785,766 2,781,402 (4,364) 0% (2,501,214) Treasury 10001516 - - - - 0% 33,607 34,697 38,582 3,885 11% (38,582) Total General Fund 33,953 281,953 281,953 - 0% 3,832,376 4,785,461 4,913,509 128,048 3% (4,631,556) Internal Service
Worker's Comp Insurance 60201220 3,169,732 2,757,845 2,903,675 145,830 5% 1,511,251 2,757,845 2,903,675 145,830 5% - TOTAL GENERAL GOVERNMENT 3,203,685 3,039,798 3,185,628 145,830 5% 5,343,627 7,543,306 7,817,184 273,878 4% (4,631,556)
CITY MANAGER'S OFFICE
General Fund
City Manager 10001310 - - - - 0% 1,012,187 1,036,378 1,305,619 269,241 26% (1,305,619) Human Resources 10001320 - - - - 0% 664,139 956,344 892,323 (64,021) -7% (892,323) Communications/Marketing 10001330 - - - - 0% 714,176 780,392 831,370 50,978 7% (831,370) Sustainable South Lake Tahoe 10001967 - 34,900 43,200 8,300 24% 45,710 29,290 15,014 (14,276) -49% 28,186 Total General Fund - 34,900 43,200 8,300 24% 2,436,213 2,802,404 3,044,326 241,922 9% (3,001,126) Special Revenue
Public Ed - Gov't Program Fund 22401330 74,640 80,000 70,000 (10,000) -13% - 145,000 145,000 - 0% (75,000) Airport Enterprise
Airport Administration 50105110 71,256 39,000 39,000 - 0% 1,892,099 626,375 643,611 17,236 3% (604,611) Airport Special Events 50105115 - 3,200 3,200 - 0% - - - - 0% 3,200 Airport Terminal Building 50105120 527,514 569,206 604,053 34,847 6% 569,237 608,414 528,096 (80,318) -13% 75,957 Airfield Area 50105130 1,240,175 1,234,019 1,322,300 88,281 7% 454,876 489,675 521,050 31,375 6% 801,250 Airport Other Areas 50105140 10,416 10,000 10,000 - 0% 9,627 10,000 10,000 - 0% - Airport General Shop 50105160 - - - - 0% 44,824 59,500 59,500 - 0% (59,500) Airport Environmental Operations 50105180 - - - - 0% 21,257 26,500 26,500 - 0% (26,500) Total Airport 1,849,361 1,855,425 1,978,553 123,128 7% 2,991,921 1,820,464 1,788,757 (31,707) -2% 189,796 Transit - Enterprise Fund
South Tahoe Transit JPA Admin 56005610 - 51,551 - (51,551) -100% - 51,551 - (51,551) -100% - Internal Service
Health Insurance 60101220 4,271,098 7,195,663 6,700,030 (495,633) -7% 5,606,723 6,422,801 6,701,980 279,179 4% (1,950) Health Insurance Savings 60501220 45,000 30,000 40,000 10,000 33% 45,052 47,000 47,000 - 0% (7,000) Total Internal Service 4,316,098 7,225,663 6,740,030 (485,633) -7% 5,651,775 6,469,801 6,748,980 279,179 4% (8,950) TOTAL CITY MANAGER'S 4,390,738 7,392,114 6,853,230 (538,884) -7% 8,087,988 9,468,756 11,727,063 2,258,307 24% (4,873,833)
FINANCE
General Fund
Accounting 10001511 51,950,939 52,804,558 54,646,518 1,841,960 3% 1,212,631 1,358,237 1,415,430 57,193 4% 53,231,088 Revenue Collection 10001730 2,460,925 2,393,480 2,395,320 1,840 0% 535,712 577,846 586,057 8,211 1% 1,809,263 Information Technology 10001840 395,966 133,000 169,300 36,300 27% 1,689,570 1,873,570 1,706,337 (167,233) -9% (1,537,037) Total General Fund 54,807,830 55,331,038 57,211,138 1,880,100 3% 3,437,913 3,809,653 3,707,824 (101,829) -3% 53,503,314 Parking Enterprise
Parking Authority Debt Serv 52005340 400,287 350,000 380,000 30,000 9% - - - - 0% 380,000 TOTAL FINANCE 55,208,117 55,681,038 57,591,138 1,910,100 3% 3,437,913 3,809,653 3,707,824 (101,829) -3% 53,883,314
NON-DEPARTMENTAL
General Fund
Non-Departmental 10001951 (29,668) 2,406 9,000 6,594 274% 4,859,422 4,378,810 5,320,314 941,504 22% (5,311,314) Emergency Preparedness 10001952 22,114 7,514 - (7,514) -100% 22,114 7,514 - (7,514) -100% - Community Marketing 10001953 - - - - 0% - - - - 0% -
General Fund Transfers In/Out 10001956 115,565 1,430,085 1,222,739 (207,346) -14% 11,180,935 12,748,068 6,653,618 (6,094,450) -48% (5,430,879) Rents & Leases 10001958 - - - - 0% 378,306 384,710 446,948 62,238 16% (446,948) Total General Fund 108,011 1,440,005 1,231,739 (208,266) -14% 16,440,777 17,519,102 12,420,880 (5,098,222) -29% (11,189,141) Measure S General Fund
Measure S - Sales Tax 10201511 8,351,533 9,428,000 8,373,000 (1,055,000) -11% 9,142,836 7,985,637 8,606,297 620,660 8% (233,297) Special Revenue
TOT Revenue Fund 26309110 86,880 80,000 85,000 5,000 6% - - - - 0% 85,000 Debt Service
City Debt Service 40101910 9,248,761 8,169,134 6,869,915 (1,299,219) -16% 40,241,438 14,412,163 6,720,753 (7,691,410) -53% 149,162 City Debt Service - Other Debt 40108220 25,000 25,000 25,000 - 0% 193,149 193,075 193,512 437 0% (168,512) Total Debt Service 9,273,761 8,194,134 6,894,915 (1,299,219) -16% 40,434,588 14,605,238 6,914,265 (7,690,973) -53% (19,350) 17,820,185 19,142,139 16,584,654 (2,557,485) -13% 66,018,200 40,109,977 27,941,442 (12,168,535) -30% (11,356,788)
EXPENSES
Budget Budget
2026-27 vs. 2025-26 2026-27 vs. 2025-26
REVENUES
TOTAL NON-DEPARTMENTAL
163
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2025-26 2026-27 2025-26 2026-27 (Use of) 2024-25 Amended Proposed $ % 2024-25 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 5,840,952 4,746,365 6,161,152 1,414,787 30% 2,398,649 5,331,664 5,964,021 632,357 12% 197,131 5,840,952 4,746,365 6,161,152 1,414,787 30% 2,398,649 5,331,664 5,964,021 632,357 12% 197,131
BUSINESS IMPROVEMENT DISTRICTS
Ski Run BID 28001511 24,908 27,500 26,300 (1,200) -4% 30,722 27,500 26,300 (1,200) -4% - Tourism Improvement District 28501513 3,278,259 3,150,000 3,334,000 184,000 6% 3,278,277 3,150,000 3,334,000 184,000 6% - 3,303,168 3,177,500 3,360,300 182,800 6% 3,308,999 3,177,500 3,360,300 182,800 6% -
TRUST AND AGENCY
Rec Center Facilities & Ops 70404290 20,008 7,105 - (7,105) -100% - 61,425 10,000 (51,425) -84% (10,000) Park Avenue CFD Fund 70701962 1,030,484 1,015,000 995,000 (20,000) -2% 927,540 923,158 919,730 (3,428) 0% 75,270 Bijou ECP CFD 71101966 27,014 26,000 25,000 (1,000) -4% 28,750 137,698 59,000 (78,698) -57% (34,000) Harrison Avenue CFD 71201973 81,694 69,600 69,600 - 0% 26,057 26,200 26,200 - 0% 43,400 Special Assessments 75101970 - - - - 0% - - - - 0% -
Tahoe Transportation Authority 76201972 1 - - - 0% - - - - 0% - 1,159,201 1,117,705 1,089,600 (28,105) -3% 982,347 1,148,481 1,014,930 (133,551) -12% 74,670 POLICE
General Fund
Police Administration 10002110 2,164,399 667,414 737,460 70,046 10% 6,042,199 4,604,198 4,665,853 61,655 1% (3,928,393) Police Operations 10002120 160,193 145,000 116,000 (29,000) -20% 6,936,247 7,016,081 7,667,822 651,741 9% (7,551,822) Police Enforcement 10002140 867,635 845,000 945,000 100,000 12% 366,177 490,035 483,360 (6,675) -1% 461,640 Police Certified Training 10002150 101,800 80,000 100,000 20,000 25% 118,343 130,000 130,000 - 0% (30,000) Joint Dispatch Center 10002160 1,166,284 1,167,000 1,197,000 30,000 3% 1,611,212 1,758,923 1,878,252 119,329 7% (681,252) Police Support 10002180 74,262 29,500 47,962 18,462 63% 2,482,924 2,825,788 2,498,196 (327,592) -12% (2,450,234) Total General Fund 4,534,573 2,933,914 3,143,422 209,508 7% 17,557,102 16,825,025 17,323,483 498,458 3% (14,180,061) Special Revenue
Police Vehicle Replacement 21102110 729,002 521,920 486,920 (35,000) -7% 701,624 888,901 560,000 (328,901) -37% (73,080) VHR Program 21805330 1,059,180 1,840,785 1,745,250 (95,535) -5% 608,107 2,240,546 2,101,813 (138,733) -6% (356,563) Cannabis Program 22302120 1,026,210 958,200 438,570 (519,630) -54% 735,877 730,644 615,273 (115,371) -16% (176,703) Tobacco Law Enforcement Grant 22502110 - - - - 0% - 0 - (0) -100% - DUI/Traffic Safety Grant 22902110 20,921 45,000 - (45,000) -100% 20,933 45,000 - (45,000) -100% - ABC Grant 04G-LA20 22902112 29,522 - - - 0% 29,522 - - - 0% - JAG/LLEBG Grant 23002110 - - - - 0% 1,994 - - - 0% -
AB3229 COPs Grant 23102110 166,229 260,000 155,000 (105,000) -40% 69,818 548,050 218,450 (329,600) -60% (63,450) Police Prop 172 Safety Sales Tax 23202110 548,106 544,000 554,000 10,000 2% 643,500 523,500 380,000 (143,500) -27% 174,000 Asset Forfeitures - Justice Fund 23302110 1,842 1,600 1,600 - 0% - - - - 0% 1,600 Asset Forfeitures - Treasury Fund 23502110 2,964 2,100 2,100 - 0% - - 50,000 50,000 100% (47,900) Boat Patrol Grant 23702110 107,899 349,263 215,462 (133,801) -38% 97,206 349,263 170,905 (178,358) -51% 44,557 Domestic Violence Grant 23802110 220,390 230,937 143,006 (87,931) -38% 220,414 230,937 143,006 (87,931) -38% - Clean Community 24103801 19,730 17,500 18,340 840 5% 11,593 13,038 13,038 (0) 0% 5,302 Vehicle Abatement 24203802 30,434 75,000 29,000 (46,000) -61% 21,576 143,619 160,352 16,733 12% (131,352) Nuisance Abatement 24303803 271,537 212,000 212,000 - 0% 243,593 331,258 360,506 29,248 9% (148,506) Opioid Abatement 29002110 163,794 265,000 225,000 (40,000) -15% 132,825 240,803 240,803 - 0% (15,803) Total Special Revenue 4,397,762 5,323,305 4,226,248 (1,097,057) -21% 3,538,581 6,285,559 5,014,146 (1,271,413) -20% (787,898) Enterprise Fund
Parking - Bellamy Court 51005440 287,487 128,000 128,000 - 0% 44,929 187,100 538,500 351,400 188% (410,500) Parking Mgmt Prg 51505330 5,000 - - - 0% 3,552 10,000 10,000 - 0% (10,000) Parking Garage Operations 52005320 968,168 2,268,000 1,815,000 (453,000) -20% 1,198,860 2,000,291 2,615,672 615,381 31% (800,672) Total Enterprise Fund 1,260,655 2,396,000 1,943,000 (453,000) -19% 1,247,341 2,197,391 3,164,172 966,781 44% (1,221,172) 10,192,991 10,653,219 9,312,670 (1,340,549) -13% 22,343,024 25,307,975 25,501,801 193,826 1% (16,189,131) FIRE
General Fund
Fire Administration 10002210 - 100 - (100) -100% 2,844,323 3,411,576 3,622,691 211,115 6% (3,622,691) Fire Suppression 10002220 1,873,292 2,096,720 1,683,700 (413,020) -20% 8,289,540 8,704,085 8,768,205 64,120 1% (7,084,505) Fire Special Ops 10002230 48,000 42,250 70,000 27,750 66% 44,296 50,750 86,126 35,376 70% (16,126) Fire Prevention/Maint 10002240 413,152 1,280,228 1,344,144 63,916 5% 520,973 1,005,983 1,052,537 46,554 5% 291,607 Fire Training/Safety 10002250 11,475 15,000 33,000 18,000 120% 80,707 64,166 114,400 50,234 78% (81,400) Total General Fund 2,345,919 3,434,298 3,130,844 (303,454) -9% 11,779,840 13,236,560 13,643,959 407,399 3% (10,513,115) Special Revenue
Fire Vehicle Replacement 21302210 208,102 1,160,000 25,000 (1,135,000) 100% 104,734 1,400,000 200,000 (1,200,000) -86% (175,000) Fire Defensible Space Insp Prg 21502230 235,547 732,507 735,739 3,232 0% 235,653 722,023 650,441 (71,582) -10% 85,298 Fuels Reduction Capacity Planning 21502270 481,897 1,687,175 1,359,860 (327,315) -19% 481,897 1,687,175 1,197,872 (489,303) -29% 161,988 Fire Prop 172 Safety Sales Tax 22202210 572,402 555,000 555,000 - 0% 162,500 1,572,250 179,900 (1,392,350) -89% 375,100 EMS - General Fund 23602262 142,589 175,000 175,000 - 0% 148,169 195,377 182,100 (13,277) -7% (7,100) Total Special Revenue 1,640,536 4,309,682 2,850,599 (1,459,083) -33.9% 1,132,952 5,576,825 2,410,313 (3,166,512) -57% 440,286 3,986,455 7,743,980 5,981,443 (1,762,537) -22.8% 12,912,792 18,813,385 16,054,272 (2,759,113) -15% (10,072,829)
REVENUES EXPENSES
Budget Budget
2026-27 vs. 2025-26 2026-27 vs. 2025-26
TOTAL BUSINESS IMPROVEMENT DISTRICTS
TOTAL STR SUCCESSOR AGENCY
TOTAL TRUST AND AGENCY
TOTAL POLICE
TOTAL FIRE
164
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Budget Details by Department –
Revenues and Expenditures (continued)
Increase to/
Department/Division 2025-26 2026-27 2025-26 2026-27 (Use of) 2024-25 Amended Proposed $ % 2024-25 Amended Proposed $ % Fund Account Actual Budget Budget Variance Variance Actual Budget Budget Variance Variance Balance
PUBLIC WORKS
General Fund
Public Works Administration 10003010 - - - - 0% 334,689 420,409 396,924 (23,485) -6% (396,924) Engineering 10003210 276,537 188,300 188,300 - 0% 1,085,985 1,712,657 1,770,048 57,391 3% (1,581,748) Maintenance Ops 10003310 161,234 132,635 140,700 8,065 6% 1,800,697 2,132,823 2,312,432 179,609 8% (2,171,732) Motor Pool 10003410 276,221 400,000 400,000 - 0% 1,967,666 2,017,144 2,159,778 142,634 7% (1,759,778) Total General Fund 713,992 720,935 729,000 8,065 1% 5,189,037 6,283,033 6,639,182 356,149 6% (5,910,182) Special Revenue
Gas Tax 20103510 2,064,211 2,413,178 1,813,248 (599,930) -25% 1,650,760 2,443,851 2,462,248 18,397 1% (649,000) Snow Removal 20703610 2,940,479 3,250,244 2,741,399 (508,845) -16% 2,665,623 3,258,213 3,266,399 8,186 0% (525,000) Snow Removal Equipment 20803610 274,628 1,920,186 255,000 (1,665,186) -87% 1,163,390 2,582,386 - (2,582,386) -100% 255,000 Vehicle Replacement 21003010 1,115,513 144,470 132,164 (12,306) -9% 1,350,859 609,753 331,164 (278,589) -46% (199,000) Storm Water Management Program 24503215 342,643 209,000 535,314 326,314 156% 307,269 493,875 561,314 67,439 14% (26,000) Street Sweeping 24503805 74,532 82,860 86,000 3,140 4% 57,475 82,860 86,000 3,140 4% - Snow Sweeping 24503806 83,065 74,578 73,500 (1,078) -1% 37,367 73,412 73,500 88 0% - Total Special Revenue 6,895,070 8,094,516 5,636,625 (2,457,891) -30% 7,232,743 9,544,350 6,780,625 (2,763,725) -29% (1,144,000) Solid Waste
AB 939 24003800 62,342 142,185 66,050 (76,135) -54% 71,804 173,035 54,998 (118,037) -68% 11,052 Solid Waste JPA 24403804 48,186 60,000 85,000 25,000 42% 33,350 67,000 81,075 14,075 21% 3,925 Total Solid Waste 110,528 202,185 151,050 (51,135) -25% 105,154 240,035 136,073 (103,962) -43% 14,977 Transit - Enterprise Fund
Transit Operations 55005220 199,387 2,290,426 2,300,426 10,000 0% 266,810 2,297,600 2,304,800 7,200 0% (4,374) 9,768,339 13,163,487 10,795,654 (2,367,833) -18.0% 15,785,664 20,185,482 15,860,680 (4,324,802) -21% (5,065,026)
DEVELOPMENT SERVICES
General Fund
Building and Safety 10003110 2,094,791 1,915,856 2,265,550 349,694 18% 993,276 1,140,861 1,183,552 42,691 4% 1,081,998 Inspections - MFD/SRO 10003112 185,163 173,600 176,900 3,300 2% 161,276 162,572 166,051 3,479 2% 10,849 Planning 10003710 184,109 140,000 150,000 10,000 7% 722,243 793,828 787,660 (6,168) -1% (637,660) Planning Commission 10003711 - - - - 0% - 3,000 12,125 9,125 304% (12,125) Total General Fund 2,464,064 2,229,456 2,592,450 362,994 16% 1,876,795 2,100,261 2,149,388 49,127 2% 443,062 Special Revenue
General Plan 27003710 131,804 116,000 100,000 (16,000) -14% 209,758 396,458 257,489 (138,969) -35% (157,489) Building Permit Fee - RDA 27103110 592,531 765,000 65,000 (700,000) -92% 250,000 556,306 640,000 83,694 15% (575,000) Substandard Housing Relocation 27103113 40,456 4,001 4,001 - 0% - 115,946 74,002 (41,944) -36% (70,001) Total Special Revenue 764,791 885,001 169,001 (716,000) -81% 459,758 1,068,710 971,491 (97,219) -9% (802,490) Housing Programs
Work-Force Housing 25006024 497,932 5,230,000 230,000 (5,000,000) -96% 293,469 5,317,340 4,295,344 (1,021,996) -19% (4,065,344) Home Program Income 25106014 94,598 50,000 50,000 - 0% - - - - 0% 50,000 RDA Program Income Housing Fund 25106015 - 35,000 35,000 - 0% - - - - 0% 35,000 Housing Administration 25306010 1,094,709 1,890,169 750,000 (1,140,169) -60% 1,115,903 1,540,866 748,034 (792,832) -51% 1,966 CDBG Program Income Loans 25506020 5,945 25,500 25,500 - 0% - - - - 0% 25,500 Cal Home Loan Repayments 25806018 6,370 35,300 35,300 - 0% - - - - 0% 35,300 First Time Homebuyers Rev Loan 25906022 - - - - 0% - 0 - (0) 0% - RDA SR Low Income Housing 26209120 296,459 146,365 166,123 19,758 13% - - - - 0% 166,123 Total Housing Programs 1,996,014 7,412,334 1,291,923 (6,120,411) -83% 1,409,371 6,858,206 5,043,378 (1,814,828) -26% (3,751,455) Economic Development
CDBG Economic Development 25606021 417,497 1,038,104 - (1,038,104) -100% 417,497 1,038,104 - (1,038,104) -100% - 5,642,365 11,564,895 4,053,374 (7,511,521) -65.0% 4,163,421 11,065,281 8,164,257 (2,901,024) -26% (4,110,883)
PARKS AND RECREATION
General Fund
Recreation Administration 10004105 - - - - 0% 451,735 456,258 467,217 10,959 2% (467,217) Golf Course 10004110 216,951 200,000 215,000 15,000 8% 246,606 311,292 305,064 (6,228) -2% (90,064) Campground 10004130 380,453 470,000 470,000 - 0% 229,151 269,419 294,587 25,168 9% 175,413 Park Maintenance 10004170 188,156 173,500 193,500 20,000 12% 2,224,894 2,349,223 2,277,128 (72,095) -3% (2,083,628) Recreation Programs 10004220 205,964 1,546,022 2,040,000 493,978 32% 1,878,341 3,155,869 3,880,074 724,205 23% (1,840,074) Special Events 10004225 1,870 1,000 1,000 - 0% 152,806 167,900 169,425 1,525 1% (168,425) Senior Center 10004230 433 2,000 2,000 - 0% 65,425 46,200 49,200 3,000 6% (47,200) Total General Fund 993,826 2,392,522 2,921,500 528,978 22% 5,248,957 6,756,161 7,442,695 686,534 10% (4,521,195) Special Revenue
Transit Center/Explore Tahoe 21605250 99,650 95,200 189,200 94,000 99% 138,877 165,250 171,000 5,750 3% 18,200 Arts - Public Art 21704504 130,006 22,000 22,000 - 0% 111,500 47,500 22,000 (25,500) -54% - Measure P - Recreation 22004220 4,228,943 3,800,000 3,731,000 (69,000) -2% 4,631,286 13,462,101 4,075,175 (9,386,926) -70% (344,175) Ice Arena (Operator) 22104260 204,104 241,200 306,200 65,000 27% 221,719 189,441 221,000 31,559 17% 85,200 Measure S - Ski Run Bike Trail 28104120 13,253 11,000 11,000 - 0% 8,940 90,250 90,250 - 0% (79,250) Measure S - Bike Trails 28404123 51,226 37,500 34,500 (3,000) -8% 96,115 261,432 261,432 - 0% (226,932) 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% 54,507 53,000 53,000 - 0% (3,000) Bike Trails Snow Removal 28404129 12,000 12,000 12,000 - 0% 7,325 12,000 12,000 - 0% - Total Special Revenue 4,803,682 4,283,400 4,370,400 87,000 2% 5,270,269 14,389,974 5,014,857 (9,375,117) -65% (644,457) TOTAL PARKS AND RECREATION 5,797,509 6,675,922 7,291,900 615,978 9% 10,519,226 21,146,135 12,457,552 (8,688,583) -41% (5,165,652)
TOTAL PUBLIC WORKS
TOTAL DEVELOPMENT SERVICES
REVENUES EXPENSES
Budget Budget
2026-27 vs. 2025-26 2026-27 vs. 2025-26
165
City of South Lake Tahoe
2026-2027 CIP Budget
Project Name Project Number Revenue Expense
Tahoe Valley Storm Water Improvement 301-40030 1,462,183 3,419,637 Drainage Master Plan 301-40036 - 400,494
Storm Water Management Plan 301-40037 - 28,818
City-Wide Drainage- SWMP 301-40040 - 4,837
Drainage Pipe Replacement 301-40049 - 504,369
Bijou Park Creek Restoration 301-40050 - 15,635
Upper Bijou Park Creek Restoration 301-40051 344,867 964,076 Ruby Way Erosion 301-40052 - 21,591
James-Eloise Drainage 301-40053 - 903,003
Erosion Control Project Total $ 1,807,050 6,262,460
Street Overlay Program PMP 301-50005 137,250 5,598,048
Class 1 Bicycle Trail Rehabilitation 301-50013 75,000 75,000 Pioneer Trail Pedestrian 301-50024 3,165,283 5,520,709
Bijou Park Connector 301-50037 - 1,166,569
Pioneer Trail Safety 301-50038 40,001 618
D. Machida Bike Trail 301-50041 693,008 664,063
Misc. Traffic Safety 301-50043 - 106,509
LED Pedestrian Light 301-50044 - 14,566
Stateline Ave Complete Streets 301-50045 255,852 342,106 Sugar Pine Multi-Use Trails 301-50046 2,422,543 2,375,471 Ski Run Pedestrian Circle 301-50047 - 11,485
Heavenly Valley Parking/Traffic Upgrades 301-50048 - 14,473 US Highway 50 Sustainability 301-50050 335,269 325,145
South Tahoe Bikeway Wayfinding 301-50051 - 15,927
Johnson Boulevard Complete Streets 301-50052 - 200,000
US 50 Road Safety Phase 1 Upgrades 301-50053 - 46,487
Streets Projects Total $ 7,124,206 16,477,176
PD Parking Lot Repavement 301-60011 - 150,000
Service Center Lobby Remodel 301-60017 - 116,980
Fire Station 2 Rehab 301-60019 - 64,100
Police Dept. Remodel 301-60022 - 818,736
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 - 3,630
Fire Station III Crews 301-60071 - 1,144,575
Cemetery Security 301-60073 - 33,745
Skatepark Renovations 301-60075 - 12,157
Sustainability Services 301-60079 500,000 650,000
General Facility 301-60080 - 33,919
Corp Yard Upgrade 301-60081 1,172,223 1,172,223
Citywide ADA Upgrade 301-60082 - 100,744
Lake View & Ski Run Blvd Electrical Upgrades 301-60083 - 79,200 Fire Station I Rehab 301-60084 - 83,181
Energy Upgrade 301-60085 - 5,856,238
El Dorado Beach 301-60086 - 1,023,720
Upper Truckee River 301-60088 - 318,320
Boat Ramp 301-60089 - 100,000
Buildings and Grounds Projects Total $ 2,172,223 12,760,691 Carryforward at 6-30-2026
1 of 2 166
City of South Lake Tahoe
2026-2027 CIP Budget
Project Name Project Number Revenue Expense
City CIP Administration 301-70000 - 15,000
Miscellaneous Maintenance 301-70020 - 28,302
City Communication 301-70021 - 494,357
Recreation Center FF&E 301-70023 - 599,016
Backup Power Replacement 301-70053 - 150,000
Long Term Capital Replacement 310-70000 - 922,094
Campground Infrastructure Replacement 311-60000 - 400,000 LT Rental Incentive Pilot Program 320-30003 - 109,264
Housing Rental Assistance Program 320-30004 - 113,247
Shelter Pass Program 320-50005 78,812 58,751
Capital Equipment Purchase Total $ 78,812 2,890,031
Airport Master Plan 501-80032 33,920 70,277
2024 AIP Pavement 501-80050 59 94,809
Runway 18/36 Pavement 501-80052 - 84,622
Airport Improvement Projects Total $ 33,979 249,708
Total CIP Carryforward @ 6-30-2026 $ 11,216,270 $ 38,640,066 Project Name Project Number Revenue Expense
Drainage Pipe Replacement 301-40049 750,000 750,000
Street Overlay Program PMP 301-50005 4,101,126 4,101,126 RMRA Roadway Rehabilitation 301-50035 601,126 601,126
D. Machida Bike Trail 301-50041 350,000 350,000
Fire Station III Crews 301-60071 1,000,000 1,000,000
El Dorado Beach Revetment 301-60086 500,000 500,000
Long Term Capital Replacement 310-70000 510,000 510,000 Campground Infrastructure Replacement 311-60000 132,000 300,000 Long Term Rental Incentive Program 320-30003 200,000 200,000 Total New 2026-2027 CIP Budget Requests $ 8,144,252 $ 8,312,252 Total 2026-2027 CIP Budget $ 19,360,522 $ 46,952,318
Carryforward at 6-30-2026 (cont.)
New 2026-2027 CIP Budget Requests
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA General
Government
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Fiscal Year 2026-27 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
Strategic priorities are the City’s broad focus areas for the future. They reflect the key challenges and opportunities facing the community and organization, and serve as the foundation for setting goals, guiding resource allocation, and tracking progress. While core values shape how the City operates and cross-cutting concepts influence how decisions are evaluated, strategic priorities define what the City is working to achieve.
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 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
City Council
100 01110
The City Council is the legislative, policy-making and law-making body elected to represent the interests of the citizens of South Lake Tahoe. In general, the City Council is responsible for determining and delivering services necessary to meet the needs of the community, overseeing of the City's operations and adoption of an annual budget.
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Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 183,887 186,216 174,780 184,376 201,726 9% 17,350 Contractual Services 74,789 56,429 65,804 70,900 73,900 4% 3,000 Other Operating 20,130 13,268 23,062 31,800 34,100 7% 2,300 Capital Outlay 9,996 10,115 91 4,500 7,500 67% 3,000
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 288,802 256,004 273,761 291,576 317,226 9% 25,650 Net Rev (Exp) (288,802) (256,004) (273,761) (291,576) (317,226) FTE's 5 5 5 5 5 0%
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA City Clerk
Core Services
City Clerk
100 01130
The City Clerk's Office carries out all duties required by the United States Constitution, the California Constitution, the California Government and Elections Codes, and the South Lake Tahoe Municipal Code. The City Clerk acts as clerk to the City Council, the South Tahoe Redevelopment Successor Agency, the South Tahoe Joint Powers Parking Authority, the South Tahoe Joint Powers Financing Authority, the City of South Lake Tahoe Parking Authority, the Redevelopment Successor Agency Countywide Oversight Board for El Dorado County, the South Lake Tahoe Basin Waste Management Authority, the City of South Lake Tahoe Planning Commission, and the City of South Lake Tahoe Police Advisory Commission. The City Clerk's Office is responsible for preparing and posting agendas for City Council boards and commissions in compliance with the Ralph M. Brown Act; administering the City's records retention policy; responding to requests under the California Public Records Act; maintaining the official legislative record; performing notarial services for City documents; serving as the filing officer for the California Fair Political Practices Commission; administering municipal election functions as the City's elections official; and providing a range of additional administrative support services to the City Council, boards, and commissions.
City Council Strategic Priorities Supported
Strategic Priority 2 - Efficient Government
2.1 Clarify roles/expectations of commissions.
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.).
FY 2025/26 Department Accomplishments
Records Retention
1. Contracted with "Gladwell Government Services" to establish a new City of South Lake Tahoe records retention policy. This new policy ensures legal compliance with state law regarding records retention.
2. Annual subscription with "Gladwell Government Services" will provide updates to the retention schedule as needed.
3. Eliminated contract with "Page Freezer" as our CivicPlus website already provides these services.
Inclusion and Transparency
4. Coordinated 22 City Council Meetings and 40 Commission/Board Meetings.
5. Fulfilled 688 Public Record Requests.
6. Received 253 written City Council Public Comments.
7. Processed 85 FPPC Annual Statements of Economic Interest Form 700 fillings (employees, commissioners, and elected officials).
8. 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
9. Processed 312 City Contracts, 99 Resolutions, 10 Ordinances, 15 Proclamations, and 36 Deeds/Recorded documents.
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA
10. Updated South Lake Tahoe City Code (10 Ordinances).
11. Accepted 49 Claims.
12. Notarized 175 documents.
Technology
13. Upgraded to Granicus Votecast Cloud system for City Councilmembers and Commissioners.
Councilmembers/Commissioners now have a login to Votecast and can access all meeting materials remotely
Advanced Training and Professional Development
14. Assistant City Clerk attended the 80th Annual International Institute of Municipal Clerks Conference in Reno, Nevada. She is expecting to receive her Certified Municipal Clerk designation within the next few months.
15. City Clerk Blankenship is an active member of the California Municipal Clerks Association and serves on three of the organization's committees: the Athenian Leadership Dialogue Committee, the Professional Development Committee, and the Nominating Committee, where she serves as Chair. In addition, Ms.
Blankenship mentors four California clerks who are pursuing their Certified Municipal Clerk designation through the International Institute of Municipal Clerks.
FY 2026/27 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 1970-1994.
2. Complete online repository archiving of Ordinances 1973-1989.
3. Continue to seek educational opportunities - Certified Municipal Clerk Designation (Assistant Clerk) and Master Municipal Clerk Designation (City Clerk).
4. Continue to train Assistant City Clerk on City Clerk functions for succession planning.
Performance Measures
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. 688 688 100% Total number of city contracts, resolutions, ordinances, and deeds processed and uploaded to the public repository. 457 457 100% Department Goal 2: Promote transparency by increasing public participation.
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Number of city council and commission meetings offered. 59 59 59 Number of city council and commission meetings offering remote participation.
DRAFT
59 59 59
172
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 2,898 1,750 7,606 1,765 1,765 0% -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total 2,898 1,750 7,606 1,765 1,765 0% -
Expenditures
Personnel Services 307,193 298,447 313,251 321,580 325,679 1% 4,099 Contractual Services 11,667 20,460 23,728 23,895 17,625 -26% (6,270) Other Operating 37,116 21,036 56,491 19,125 53,575 180% 34,450 Capital Outlay 1,225 - - 2,806 2,000 -29% (806)
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 357,201 339,942 393,471 367,406 398,879 9% 31,473 Net Rev (Exp) (354,302) (338,193) (385,866) (365,641) (397,114) FTE's 2.17 2.17 2 2 2.2 10%
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Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues - - - - - - -
Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total - - - - - - -
Expenditures
Personnel Services 27,018 27,699 29,291 30,712 32,687 6% 1,975 Contractual Services - - - 175 175 0% -
Other Operating 3,298 2,900 4,316 3,810 5,720 50% 1,910 Capital Outlay 1,356 - - - - - -
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 31,671 30,599 33,607 34,697 38,582 11% 3,885 Net Rev (Exp) (31,671) (30,599) (33,607) (34,697) (38,582) FTE's 1 1 1 1 1 0%
DRAFT
174
Fiscal Year 2026-27 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 2025/26 Department Accomplishments
1. Successfully resolved 5 lawsuits pre-trial with in-house counsel and resources.
2. Achieved favorable settlement of one receivership lawsuit including recovery of attorney's fees.
3. Assisted with drafting and successful adoption of ordinances including two updates to vacation home rental regulations and amendments to shared mobility device ordinance.
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA
4. Assisted with drafting and negotiating contracts including agreement with Capitol Corridor JPA and El Dorado County Transit for improved bus service to Sacramento and updated franchise agreements with Lukins Brothers Water Company and Tahoe Keys Water Company.
FY 2026/27 Department Goals and Objectives
1. Support City Council and staff through transitional year with new City Manager and City Attorney.
2. Conduct AB 1234 Ethics Training in early 2027, following November City Council election.
3. Work with City Council to update City ethics policy.
4. Work with City Manager and Development Services on Tobacco Retailer Ordinance.
5. Seek Attorney General's opinion on TRPA land use authority through the state legislature.
6. With City Manager, continue to evaluate feasibility and cost implications of joining Pioneer Community Energy and municipal owned utility to reduce carbon emissions and improve grid reliability.
7. With City Manager, determine next steps for City's annexation initiatives.
8. With labor negotiations team, negotiate new memoranda of understanding with employee bargaining units.
Performance Measures
Priority 1: Ability for Everyone Who Works Here to Live Here Measure
2024/2025
Actual
2025/2026
Target
2026/2027
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
Actual
2025/2026
Target
2026/2027
Target
2.2 Perform a Worker Safety Risk Analysis. n/a n/a 100%
2.4 Consider development of a legislative agenda in
coordination with Cal Cities. n/a n/a 50%
2.5 Determine next steps for City's annexation initiatives. n/a 0% 100%
2.6 Evaluate the impact of regulatory systems at local, regional, and state levels. n/a n/a 100%
Priority 6: Protect the Natural Environment
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
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 50% 75%
DRAFT
176
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 159,202 109,998 26,347 280,188 280,188 0% - Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total 159,202 109,998 26,347 280,188 280,188 0% - Expenditures
Personnel Services 720,497 821,962 914,542 932,765 949,258 2% 16,493 Contractual Services 455,554 223,566 262,174 605,188 665,188 10% 60,000 Other Operating 1,404,937 1,644,986 1,953,811 2,551,226 2,542,376 0% (8,850) Capital Outlay - 19 1,010 2,603 2,000 -23% (603)
Debt Service/Leases - - - - - - -
Transfers Out - - - - - - -
Expenditures Total 2,580,988 2,690,532 3,131,537 4,091,782 4,158,822 2% 67,040 Net Rev (Exp) General Fund (2,421,786) (2,580,535) (3,105,189) (3,811,594) (3,878,634) Internal Service Fund
Revenues
Operating Revenues 2,431,616 2,782,540 3,169,732 2,757,845 2,903,675 5% 145,830 Grants - - - - - - -
Transfers In - - - - - - -
Revenues Total 2,431,616 2,782,540 3,169,732 2,757,845 2,903,675 5% 145,830 Expenditures
Personnel Services 1,236,210 1,604,076 1,098,921 2,283,439 2,254,576 -1% (28,863) Contractual Services 153,538 153,969 133,057 158,000 160,339 1% 2,339 Other Operating 256,305 244,368 202,272 233,966 283,965 21% 49,999 Capital Outlay 3,712 3,824 - 3,940 3,940 0% -
Debt Service/Leases - - - - - - -
Transfers Out 74,200 74,200 77,000 78,500 200,855 156% 122,355 Expenditures Total 1,723,965 2,080,437 1,511,251 2,757,845 2,903,675 5% 145,830 Net Rev (Exp) Special Revenue Fund 707,650 702,103 1,658,480 - - FTE's 4 4 4 4 4 0%
DRAFT
177
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Internal
Services
DRAFT
178
Fiscal Year 2026-27 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 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 DRAFT
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Fiscal Year 2026-27 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.
DATA AND INNOVATIONS PROGRAM
The Data & Innovations Program for the City of South Lake Tahoe leverages data, technology, and process improvement to enhance municipal services, support informed decision-making, and increase operational efficiency. The program develops data-driven solutions, modernizes business processes, and promotes transparency through performance measurement and analytics. By fostering innovation across departments, it helps the City address community needs, improve service delivery, and build a more resilient and responsive local government.
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 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.
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA • 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.
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.
DRAFT
181
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA 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 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.
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.
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA FY 2025/26 Department Accomplishments
1. Implementation of the Citywide Energy Upgrades Project.
2. Continued support and funding of South Tahoe Transit JPA.
3. Established a three year funding agreement with South Shore Transportation Management Association including LakeLink microtransit expansion to city limits.
4. CivicSpark Fellow helping to implement various Economic Development initiatives.
5. Economic Development Ad Hoc Committee was created and meets as needed.
6. Official engaged Pioneer Community Energy, Community Choice Aggregator JPA, for membership.
7. Conducted a Request for Proposals process to select a new Health Insurance Broker.
8. Conducted the 2026 National Community Survey.
Airport Division
1. Airport budget was self-sustainable.
2. Airport Master Plan is in last stage of approval.
3. Airport Pavement Maintenance on all Taxiways and all Ramps was finished.
4. Old FAA Control Tower is removed.
FY 2026/27 Department Goals and Objectives
1. Finalize Citywide Energy Upgrades Project.
2. Identify viable second economies and adopt updated Economic Development Element and Community Economic Development Strategy.
3. Join a Community Choice Aggregator and continue analyzing feasibility of a publicly owned electric utility.
4. Implement a 311 citizen request management system with single portal for reporting issues.
5. Evaluate Citywide parking management strategies.
Airport Division
1. Complete Runway Maintenance.
2. Complete design of Taxiway A.
3. Airport Master Plan Adoption.
4. Complete Airport Maintenance Ditch clean up, environmental design.
Performance Measures
Strategic Priority 2: Efficient Government
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
2.1 Clarify roles/expectations of commissions. n/a 100% n/a
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
Actual
2025/2026
Target
2026/2027
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).
DRAFT
ongoing ongoing ongoing
183
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Strategic Priority 4: Grow and Diversify the Economy
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
4.1 Identify viable second economies. n/a 20% 100%
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 100% 100%
4.5 Evaluate cannabis tax and mitigation fee structure. n/a 100% n/a Strategic Priority 5: Improve Transportation
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
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
Actual
2025/2026
Target
2026/2027
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 25% 100%
Strategic Priority 7: Recreation and Equitable Access for All Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
7.4 Evaluate public pier options. n/a n/a 100%
Department Goal 1: Support the City Council
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
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). 2 2 2
DRAFT
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Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Department Goal 2: Increase Public Engagement
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Increase social media platform engagement. 10% 10% 10%
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
Actual
2025/2026
Target
2026/2027
Target
Annual City Manager awards. annual annual annual
Employee recognition events. 1 1 1
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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 41,386 93,089 - 34,900 43,200 - 8,300 Grants - 75,000 - - - - -
Transfers In 6,031 27,314 - - - - -
Revenues Total 47,417 195,404 - 34,900 43,200 - 8,300
Expenditures
Personnel Services 1,224,411 1,470,284 1,780,241 1,966,316 2,156,727 10% 190,411 Contractual Services 281,319 241,788 418,457 540,140 610,660 13% 70,520 Other Operating 125,078 135,812 163,556 217,442 192,739 -11% (24,703) Capital Outlay 48,503 49,763 73,959 78,506 84,200 7% 5,694 Transfers Out 6,031 2,314 - - - - -
Expenditures Total 1,685,342 1,899,961 2,436,213 2,802,404 3,044,326 9% 241,922 Net Rev (Exp) General Fund (1,637,925) (1,704,557) (2,436,213) (2,767,504) (3,001,126) Special Revenue Fund
Revenues
Operating Revenues 84,333 81,331 74,640 80,000 70,000 -13% (10,000) Grants - - 100,006 - - - -
Transfers In 472 - 30,000 22,000 22,000 0% -
Revenues Total 84,805 81,331 204,646 102,000 92,000 -10% (10,000) Expenditures
Other Operating 16,300 111,500 700 47,500 22,000 -54% (25,500) Capital Outlay - 128,101 - 145,000 145,000 0% -
Expenditures Total 16,300 128,801 111,500 192,500 167,000 -13% (25,500) Net Rev (Exp) Special Revenue Fund 68,505
DRAFT (47,470) 93,146 (90,500) (75,000)
185
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Revenues and Expenditures by Fund Type and Category
City Manager's Office (continued)
Amended Proposed % Change $ Change
Actual Actual Actual Budget Budget from from
Enterprise Fund - Transit FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Other Financing Sources - - - 51,551 - -100% (51,551)
Revenues Total - - - 51,551 - -100% (51,551)
Expenditures
Contractual Services - - - 20,000 - -100% (20,000)
Transfers Out - - - 31,551 - -100% (31,551)
Expenditures Total - - - 51,551 - -100% (51,551)
Net Rev (Exp) Enterprise Fund - - - - -
Enterprise Fund - Airport
Revenues
Operating Revenues 2,980,152 1,721,896 1,838,945 1,845,425 1,968,553 7% 123,128 Grants 9,597 9,719 10,416 10,000 10,000 0% -
Transfers In 1,430 - - 0 - - (0)
Revenues Total 2,991,179 1,731,615 1,849,361 1,855,425 1,978,553 7% 123,128 Expenditures
Personnel Services 977,446 971,490 722,800 929,927 942,103 1% 12,176 Contractual Services 315,531 122,187 147,704 152,218 155,000 2% 2,782 Other Operating 770,781 958,504 611,052 698,465 657,100 -6% (41,365) Capital Outlay 1,408,869 1,476,872 1,508,972 28,500 23,500 -18% (5,000) Debt Service/Leases* 2,223 1,818 1,393 11,354 11,054 -3% (300) Expenditures Total 3,474,850 3,530,871 2,991,921 1,820,464 1,788,757 -2% (31,707) Net Rev (Exp) Enterprise Fund - Airport (483,672) (1,799,256) (1,142,560) 34,961 189,796 Internal Service Fund
Revenues
Operating Revenues 3,493,372 3,862,533 4,271,098 6,097,453 6,700,030 10% 602,577 Transfers In 55,200 51,300 45,000 1,128,210 40,000 -96% (1,088,210) Revenues Total 3,548,572 3,913,833 4,316,098 7,225,663 6,740,030 -7% (485,633) Expenditures
Personnel Services 3,529,746 3,842,996 5,594,098 6,413,201 6,690,380 4% 277,179 Contractual Services 38,381 51,833 50,479 51,600 51,600 0% - Other Operating 45 48 46 - - 100% -
Capital Outlay 3,966 4,143 7,153 5,000 7,000 40% 2,000
Expenditures Total 3,572,138 3,899,020 5,651,775 6,469,801 6,748,980 4% 279,179 Net Rev (Exp) Special Revenue Fund (23,566) (1,335,678) 14,813 755,862 (8,950) FTE's 6.75 7 8 8 13.8 73% *
*Airport Division (4 FTEs) were moved from Public Works to City Manager's Office in 2026.
DRAFT
186
Fiscal Year 2026-27 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. The division annually updates the Master Fee Schedule in accordance with financial policies.
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, the Parking Authority of the City of South Lake Tahoe, the South Lake Tahoe Basin Waste Management Authority, and the South Tahoe Transit Joint Powers 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 117 hotels and motels, as well as 1,123 vacation rentals operated either individually or through one of 32 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.
DRAFT
187
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Information Technology Division
100 01840
The Information Technology (IT) Division provides technology services and strategic project planning for all City departments, including Police and Fire. Services include network and systems administration; internet, email, and help desk support; software and hardware deployment and maintenance; technology procurement and installation; database administration; specialized programming; cybersecurity; training; and management of Citywide technology projects.
The IT Division supports four virtualized data centers; dozens of physical servers; 350 computers and laptops; 200 mobile devices; 35 patrol vehicles equipped with mobile data computers (MDCs) and in-car video (ICV) systems; nine Fire vehicles with mobile data devices; 130 printers, fax machines, and plotters; 20 scanners; and more than 100 surveillance cameras. The Division also supports body-worn camera data systems, firewalls, routers, switches, wireless access points, and more than 3,000 software instances annually.
These systems and devices are distributed across 21 City locations connected by a fiber backbone. IT also supports audio/visual and presentation equipment in the Council Chambers and City conference rooms. In addition, the Division manages encrypted access-control systems for the Police Department and Airport, which control, monitor, and log access through secured doors and gates.
PARKING ENTERPRISE
520 05340 – Parking Financing 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 Financing 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. In FY 2026, the South Tahoe Joint Powers Parking Financing Authority was dissolved.
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 2025/26 Department Accomplishments
1. Received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for FY 2025/26 and the Certificate of Achievement for Excellence in Financial Reporting for FY 2024/25 (currently pending).
2. Completed the annual update of the City's Financial Policies, ensuring continued alignment with best practices and Council priorities.
3. Provided training to all departments and employees on the updated financial policies to strengthen policy awareness and promote accountability.
4. Provided detailed financial reporting to the Measure P Transient Occupancy Tax (TOT) Oversight Committee.
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188
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA
5. Maintained transparent financial reporting on Measure S Sales tax revenues, expenditures and projects via the City's Fiscal Accountability webpage.
6. Presented updates to the Five-Year Financial Plan to City Council in March and August 2026, supporting ongoing fiscal planning and long-term financial sustainability.
7. Successfully implemented the third year of the Classification and Compensation Study, incorporating updates from 2023-2026 Memoranda of Understanding (MOUs) into the City’s payroll system.
8. Presented proposed revisions to the cannabis tax and public safety mitigation fee to City Council and implemented the approved changes.
9. Procured a new collection agency for citywide delinquent payment collections in accordance with existing City policies.
10. Applied for 13 grants totaling approximately $39.5 million; to date, five grants have been awarded totaling $3,629,913, seven proposals for $31,387,085 are under review, and one proposal totaling $5.1 million was denied. Five grant-funded projects have been completed and closed out.
11. Delivered a Finance Department presentation at the Community Academy in May 2026, promoting civic engagement and increasing public understanding of municipal finance.
12. Completed and implemented the User Fees Study, including presenting the results to City Council and incorporating updates into the City’s Master Fee Schedule.
13. Updated DOJ/CJIS security protocols and implemented sensitivity and retention labels.
14. Advanced the City’s .gov domain migration and adopted and launched the AI policy and GovAI rollout.
15. Completed Citywide Windows 11 upgrades.
16. Began citywide VoIP deployment and Starlink internet redundancy for City facilities.
17. Started hypervisor migration to modernize data center infrastructure.
18. Conducted full audits of IT assets, disposal practices, cellular services, and landlines.
19. Unified camera systems and implemented a Police Department case-alerting system.
20. Implemented an IPsec tunnel for patrol operations.
21. Replaced the Granicus encoder for meeting streaming services.
22. Delivered a fire training database solution and supported the Fire Training Center remodel.
23. Deployed IoT SIM services to reduce connectivity costs.
24. Supported IT deployment for the new Recreation Center and volunteer onboarding.
25. Managed vendor coordination, licensing, and enterprise systems.
26. Onboarded and trained a new IT staff member.
27. Responded to approximately 3,000 IT incidents and service requests.
28. Finished fleet management software upgrades.
FY 2026/27 Department Goals and Objective
1. Deliver exceptional services to internal departments and 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.
3. Strategically pursue grant funding, while actively monitoring and responding to legislative and regulatory changes affecting local government finance.
4. Develop the FY 2027/28 Budget document in alignment with GFOA best practices, with a goal of maintaining the Distinguished Budget Presentation Award.
5. Enhance public transparency and engagement by expanding content of Finance Department’s webpages and exploring interactive budget tools and dashboards options.
6. Strengthen long-term financial planning, including updates to reserve policies, debt management strategies, and capital improvement financing mechanisms.
7. Support financial system integration and automation to reduce manual processes, improve data accuracy, and streamline reporting.
8. Collaborate with departments to enhance grant management capacity, including staff training, compliance, monitoring, and post-award reporting.
DRAFT
189
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA
9. Support succession planning efforts to ensure continuity of financial operations and the transfer of institutional knowledge.
10. Complete the upgrade and full transition from One Solution to Finance Enterprise, including staff training, system testing, and process improvements.
11. Conduct cybersecurity tabletop exercises and regularly test backups and recovery procedures.
12. Update City IT security policies and complete records retention policy implementation.
13. Improve data center resiliency and complete the hypervisor migration.
14. Complete citywide VoIP deployment and expand redundant internet connectivity.
15. Continue consolidation and retirement of legacy systems, directories, file systems, and software.
16. Establish an IT Project Steering Committee to prioritize and govern technology initiatives.
17. Coordinate with the Data and Innovation Program Manager to identify technology-related cost savings, improve resource utilization, and reduce operational waste.
18. Replace the Airport access-control system and expand access control at critical facilities.
19. Onboard IT infrastructure for the Police Annex and new fire station; decommission the former Recreation Center.
20. Support the Willdan energy project.
21. Establish a mobile command capability for emergency operations.
22. Complete radio console replacement, 911 recording modernization, and 911 digital migration.
23. Complete Police Department interview room upgrades.
DRAFT
190
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA Performance Measures
Strategic Priority 2: Efficient Government
Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Publish Annual Comprehensive Financial Report no later
than 180 days following fiscal year end. 180 days 180 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. 85% 100% 100% Maintain solid financial practices and a “clean”
unqualified opinion. 100% 100% 100%
Output Measure
2024/2025
Actual
2025/2026
Target
2026/2027
Target
Number of Business Licenses Issued 4175 4125 4145
Number of New Business Licenses Issued 585 596 590
Number of TOT Transactions Processed 4977 6388 8660
DRAFT
191
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 49,116,095 51,186,265 54,357,158 55,245,683 57,122,843 3% 1,877,160 Grants - - - - - - -
Transfers In 91,123 339,615 450,672 85,355 88,295 3% 2,940 Revenues Total 49,207,218 51,525,880 54,807,830 55,331,038 57,211,138 3% 1,880,100 Expenditures
Personnel Services 1,730,060 1,856,988 2,021,794 2,345,594 2,415,429 3% 69,835 Contractual Services 380,300 426,540 506,339 744,019 543,235 -27% (200,784) Other Operating 184,912 179,163 203,020 200,835 210,160 5% 9,325 Capital Outlay 252,788 527,687 593,210 519,205 539,000 4% 19,795 Debt Service/Leases - - 113,550 - - - -
Transfers Out - - - - - - -
Expenditures Total 2,548,060 2,990,377 3,437,913 3,809,653 3,707,824 -3% (101,829) Net Rev (Exp) General Fund 46,659,158 48,535,503 51,369,917 51,521,385 53,503,314 Enterprise Fund - Parking Garage
Revenues
Operating Revenues 208,577 110,604 70,287 20,000 50,000 150% 30,000 Grants - - - - - - -
Transfers In 330,000 330,000 330,000 330,000 330,000 0% - Revenues Total 538,577 440,604 400,287 350,000 380,000 9% 30,000 Expenditures
Personnel Services - - - - - - -
Contractual Services 3,800 - - - - - -
Other Operating - - - - - - -
Capital Outlay - - - - - - -
Debt Service/Leases* 280,742 72,820 - - - - -
Transfers Out - - - - - - -
Expenditures Total 284,542 72,820 - - - - -
Net Rev (Exp) Enterprise Fund - P. Garage 254,036 367,783 400,287 350,000 380,000 FTE's 12 12.25 14 14 14 0%
*Principal Payments are not included in the P&L, they are a reduction of liability in the Balance Sheet DRAFT
192
Fiscal Year 2026-27 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. Measure S was approved by 63.73% of voters in the 2020 election, authorizing the collection of a one percent sales tax. Following passage of the measure, tax collection began on April 1, 2021, and the City began receiving tax revenue in June 2021. In FY 2027, Measure S is estimated to generate more than $8 million in local funding.
As part of its commitment to voters, the City maintains strict fiscal accountability for Measure S funds and regularly updates a dedicated webpage with financial information on Measure S revenues, expenditures, and projects currently underway. To learn more about Measure S Sales Tax revenues and expenditures, 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 2022, 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 2023, $2.7 million was appropriated towards the new Multi-Generational Recreation and Aquatics Center construction project.
DRAFT
193
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 8,238,512 8,158,833 8,343,979 8,437,920 8,382,000 -1% (55,920) Other Financing Sources 398,427 129,947 115,565 2,430,085 1,222,739 -50% (1,207,346) Revenues Total 8,636,939 8,288,780 8,459,544 10,868,005 9,604,739 -12% (1,263,266) Expenditures
Personnel Services 2,549,936 2,965,802 3,019,310 2,944,882 3,795,545 29% 850,663 Contractual Services 1,250,000 1,144,587 967,045 1,164,042 1,258,769 8% 94,727 Other Operating 770,285 1,287,697 1,274,086 672,110 722,948 8% 50,838 Capital Outlay 1,114,556 48,394 - - - - -
Transfers Out 16,429,406 20,451,297 20,323,171 20,723,705 15,249,915 -26% (5,473,790) Expenditures Total 22,114,183 25,897,777 25,583,613 25,504,739 21,027,177 -18% (4,477,562) Net Rev (Exp) General Fund (13,477,244) (17,608,996) (17,124,068) (14,636,734) (11,422,438) Special Revenue Fund
Revenues
Operating Revenues 60,122 97,949 86,880 80,000 85,000 6% 5,000 Grants - - - - - - -
Transfers In 200,000 - - - - - -
Revenues Total 260,122 97,949 86,880 80,000 85,000 6% 5,000 Expenditures
Transfers Out - - - 0 - - (0)
Expenditures Total - - - 0 - - (0)
Net Rev (Exp) Special Rev. Fund 260,122 97,949 86,880 80,000 85,000 Debt Service Fund
Revenues
Operating Revenues 43,937 3,101,673 1,407,822 300,000 10,000 -97% (290,000) Transfers In 61,380,127 8,114,774 7,865,939 7,894,134 6,884,915 -13% (1,009,219) Revenues Total 61,424,064 11,216,447 9,273,761 8,194,134 6,894,915 -16% (1,299,219) Expenditures
Contractual Services 24,257 29,063 27,067 29,350 29,350 0% - Debt Service/Leases 4,360,100 5,986,519 8,034,088 8,024,985 6,884,915 -14% (1,140,070) Transfers Out - 20,242,631 32,373,433 6,550,903 - -100% (6,550,903) Expenditures Total 4,384,357 26,258,213 40,434,588 14,605,238 6,914,265 -53% (7,690,973) Net Rev (Exp) Debt Service Fund 57,039,707 (15,041,766) (31,160,827) (6,411,104) (19,350) FTE's - - - - - 0%
DRAFT
194
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 3,132,367 3,169,637 3,292,168 3,164,000 3,347,600 6% 183,600 Transfers In 13,900 11,500 11,000 13,500 12,700 -6% (800) Revenues Total 3,146,267 3,181,137 3,303,168 3,177,500 3,360,300 6% 182,800 Expenditures
Contractual Services 3,081,980 3,118,716 3,245,630 3,118,500 3,300,660 6% 182,160 Other Operating 23,922 28,141 30,722 27,500 26,300 -4% (1,200) Transfers Out 31,069 31,384 32,647 31,500 33,340 6% 1,840 Expenditures Total 3,136,971 3,178,241 3,308,999 3,177,500 3,360,300 6% 182,800 Net Rev (Exp) 9,296 2,897 (5,832) - -
FTE's - - - - - 0%
DRAFT
195
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 6,012,625 5,593,094 5,840,952 4,746,365 6,161,152 30% 1,414,787 Transfers In - - - 0 - - (0)
Revenues Total 6,012,625 5,593,094 5,840,952 4,746,365 6,161,152 30% 1,414,787 Expenditures
Contractual Services 112,206 11,263 8,935 20,300 20,300 0% - Capital Outlay 82,192 82,192 82,192 - - - -
Debt Service/Leases 2,322,212 3,295,191 1,983,937 5,099,306 5,098,107 0% (1,199) Transfers Out 35,989 46,241 323,584 212,058 845,614 299% 633,556 Expenditures Total 2,552,600 3,434,886 2,398,649 5,331,664 5,964,021 12% 632,357 Net Rev (Exp) 3,460,026 2,158,207 3,442,303 (585,299) 197,131 FTE's
DRAFT - - - - - 0%
196
Fiscal Year 2026-27 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 established under the Mello-Roos Community Facilities Act of 1982. CFDs provide a mechanism for obtaining additional public funding and financing for various public services and infrastructural improvements in California through the imposition of special taxes on property owners. Prior to the implementation of GASB Statement No. 84, Fiduciary Activities, two of the City's CFDs were reported as Agency Funds. GASB Statement No. 84 changed the terminology from Agency Funds to Custodial Funds and significantly modified the accounting and financial reporting requirements applicable to fiduciary activities. As a result, two of the City's CFD funds, the Bijou ECP CFD and Harrison Avenue CFD, that were previously reported as Agency Funds were reclassified as Special Revenue Governmental Funds during the GASB 84 implementation requiring a corresponding restatement of the City’s FY 2021 financial statements.
DRAFT
197
Fiscal Year 2026-27 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 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Prior Year Prior Year Revenues
Operating Revenues 1,139,957 1,105,698 1,159,198 1,117,705 1,089,600 -3% (28,105) Revenues Total 1,139,957 1,105,698 1,159,198 1,117,705 1,089,600 -3% (28,105) Expenditures
Personnel Services - - - - - - -
Contractual Services 40,422 35,746 57,715 149,273 63,400 -58% (85,873) Other Operating 11,833 13,468 14,360 25,500 29,000 14% 3,500 Debt Service/Leases 506,819 504,219 505,706 505,928 505,075 0% (853) Transfers Out 403,000 403,365 404,565 467,780 417,455 -11% (50,325) Expenditures Total 962,074 956,797 982,347 1,148,481 1,014,930 -12% (133,551) Net Rev (Exp) 177,884 148,901 176,851 (30,776) 74,670
FTE's - - - - - 0%
* Actual amounts were adjusted due to removal of the Retiree Health trust account not administered by the City.
DRAFT
198
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT
199
Fiscal Year 2026-27 Annual Budget City of South Lake Tahoe, CA DRAFT
200
Fiscal Year 2026-27 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 Officers
o Police Boat Safety Program (funding assistance from State Grant/Vessel Tax) o E-Bike Officers
• 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
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201
Fiscal Year 2026-27 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
o Bicycle Registration System
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.
DRAFT