St. Helena City Council
June 28, 2022

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elected or appointed boards, officers, officials, employees or agents of City, shall have control over the conduct of Consultant or any of Consultant’s officers, employees or agents, except as set forth in this Agreement. Consultant shall not at any time or in any manner represent that Consultant or any of Consultant’s officers, employees or agents are in any manner officials, officers, employees or agents of City.

C. Neither Consultant, nor any of Consultant’s officers, employees or agents, shall obtain any rights to retirement, health care or any other benefits which may otherwise accrue to City’s employees. Consultant expressly waives any claim Consultant may have to any such rights.

SECTION 10 – CONFLICTS OF INTEREST AND ANTI-FRAUD AND ANTICORRUPTION POLICIES A. Consultant covenants that neither it, nor any officer or principal of its firm, has or shall acquire any interest, directly or indirectly, which would conflict in any manner with the interests of City or which would in any way hinder Consultant’s performance of Services under this Agreement. Consultant further covenants that in the performance of this Agreement, no person having any such interest shall be employed by it as an officer, employee, agent, or subcontractor without the express written consent of the City Manager. Consultant agrees to at all times avoid conflicts with the interests of City in the performance of this Agreement.

B. City understands and acknowledges that Consultant is, as of the date of execution of this Agreement, independently involved in the performance of non-related Services for other governmental agencies and private parties. Consultant is aware of any stated position of City relative to such projects. Any future position of City on such projects shall not be considered a conflict of interest for purposes of this section.

C. Consultant understands and acknowledges City maintains an anti-fraud and anticorruption policy to protect the City, its operations, and its employees from and against financial risks, operational breaches, and unethical, fraudulent and corrupt activities. Consultant represents and warrants that Consultant, its subcontractor(s) / subconsultant(s) and their respective employees providing Services pursuant to the Agreement are (1) in good standing; (2) have not been previously investigated, convicted, or debarred for fraudulent or corrupt activities; (3) will not participate in fraudulent or corrupt activities, and (4) will take steps to ensure that its employees and subcontractor(s) / subconsultant(s) employees do not participate in any fraudulent or corrupt activities. Consultant acknowledges and agrees further that it has a duty to and will report to City any information or incident(s) about possible fraudulent or corrupt activities Consultant may discover, and will cooperate in any fraud or corruption investigation conducted, with respect to Consultant’s service provided pursuant to this Agreement.

SECTION 11 – OWNERSHIP OF DOCUMENTS
A. All original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files and other documents prepared, developed or discovered by Consultant in the course of providing any Services pursuant to this Agreement shall become the sole property of City and may be used, reused or otherwise disposed of by City without the permission of the Consultant. When requested by City, but no later than three years after project Agenda Item #9.2.

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completion, Consultant shall deliver to City all such original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files and other documents.

B. All copyrights, patents, trade secrets, or other intellectual property rights associated with any ideas, concepts, techniques, inventions, processes, improvements, developments, works of authorship, or other products developed or created by Consultant during the course of providing Services (collectively the “Work Product”) shall belong exclusively to City. The Work Product shall be considered a “work made for hire” within the meaning of Title 17 of the United States Code. Without reservation, limitation, or condition, Consultant hereby assigns, at the time of creation of the Work Products, without any requirement of further consideration, exclusively and perpetually, any and all right, title, and interest Consultant may have in the Work Product throughout the world, including without limitation any copyrights, patents, trade secrets, or other intellectual property rights, all rights of reproduction, all rights to create derivative works, and the right to secure registrations, renewals, reissues, and extensions thereof.

SECTION 12 – CONFIDENTIAL INFORMATION; RELEASE OF

INFORMATION
A. All information gained or work product produced by Consultant in performance of this Agreement shall be considered confidential, unless such information is in the public domain or already known to Consultant. Consultant shall not release or disclose any such information or work product to persons or entities other than City without prior written authorization from the City Manager, except as may be required by law.

B. Consultant, its officers, employees, agents or subcontractors, shall not, without prior written authorization from the City Manager or unless requested by the City Attorney of City, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories or other information concerning the work performed under this Agreement.

Response to a subpoena or court order shall not be considered “voluntary” provided consultant gives City notice of such court order or subpoena.

C. If Consultant, or any officer, employee, agent or subcontractor of Consultant, provides any information or work product in violation of this Agreement, then City shall have the right to reimbursement and indemnity from Consultant for any damages, costs and fees, including attorneys’ fees, caused by or incurred as a result of Consultant’s conduct.

D. Consultant shall promptly notify City should Consultant, its officers, employees, agents or subcontractors be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions or other discovery request, court order or subpoena from any party regarding this Agreement and the work performed thereunder. City retains the right, but has no obligation, to represent Consultant or be present at any deposition, hearing or similar proceeding. Consultant agrees to cooperate fully with City and to provide City with the opportunity to review any response to discovery requests provided by Consultant. However, this right to review any such response does not imply or mean the right by City to control, direct, or rewrite such response.

Agenda Item #9.2.

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SECTION 13 – SUSPENSION OF WORK
City may, at any time, by ten (10) days written notice suspend further performance by Consultant. All suspensions shall extend the time schedule for performance in a mutually satisfactory manner and Consultant shall be paid for Services performed and reimbursable expenses incurred prior to the suspension date.

SECTION 14 – COMPLIANCE WITH LAW
Consultant shall keep itself informed of and comply with all applicable federal, state and local laws, statutes, codes, ordinances, regulations and rules in effect during the term of this Agreement. Consultant shall obtain any and all licenses, permits and authorizations necessary to perform the Services set forth in this Agreement. Neither City, nor any elected or appointed boards, officers, officials, employees or agents of City, shall be liable, at law or in equity, as a result of any failure of Consultant to comply with this section.

SECTION 15 – COMPLIANCE WITH CIVIL RIGHTS
During the performance of this contract, Consultant agrees as follows:

A. Equal Employment Opportunity. In connection with the execution of this Agreement, Consultant shall not discriminate against any employee or applicant for employment because of race, religion, color, ancestry, age, sexual orientation, gender, gender identity and gender expression as protected categories specifically and expressively in that category, physical handicap, medical condition, marital status, sex, or national origin. Such actions shall include, but not be limited to, the following: employment, promotion, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rate of pay or other forms of compensation; and selection for training including apprenticeship.

B. Nondiscrimination Civil Rights Act of l964. Consultant will comply with all federal regulations relative to nondiscrimination to federally-assisted programs.

C. Solicitations for Subcontractors including Procurement of Materials and Equipment.

In all solicitations, either by competitive bidding or negotiations, made by Consultant for work to be performed under a subcontract, including procurement of materials or leases of equipment, each potential subcontractor, supplier, or lessor shall be notified by Consultant of Consultant’s obligations under this Agreement and the regulations relative to nondiscrimination.

SECTION 16 – COMPLIANCE WITH CALIFORNIA LABOR CODE

REQUIREMENTS
A. Consultant is aware of the requirements of California Labor Code Sections 1720 et seq. and 1770 et seq., which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects (“Prevailing Wage Laws”). If the services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the total compensation is $1,000 or more, Consultant agrees to fully comply with such Prevailing Wage Laws. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and Agenda Item #9.2.

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harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the Consultant and all subconsultants to comply with all California Labor Code provisions, which include but are not limited to prevailing wages (Labor Code Sections 1771, 1774 and 1775), employment of apprentices (Labor Code Section 1777.5), certified payroll records (Labor Code Sections 1771.4 and 1776), hours of labor (Labor Code Sections 1813 and 1815) and debarment of contractors and subcontractors (Labor Code Section 1777.1). The requirement to submit certified payroll records directly to the Labor Commissioner under Labor Code section 1771.4 shall not apply to work performed on a public works project that is exempt pursuant to the small project exemption specified in Labor Code Section 1771.4.

B. If the services are being performed as part of an applicable “public works” or “maintenance” project, then pursuant to Labor Code Sections 1725.5 and 1771.1, the Consultant and all subconsultants performing such services must be registered with the Department of Industrial Relations. Consultant shall maintain registration for the duration of the Project and require the same of any subconsultants, as applicable. Notwithstanding the foregoing, the contractor registration requirements mandated by Labor Code Sections 1725.5 and 1771.1 shall not apply to work performed on a public works project that is exempt pursuant to the small project exemption specified in Labor Code Sections 1725.5 and 1771.1.

C. This Agreement may also be subject to compliance monitoring and enforcement by the Department of Industrial Relations. It shall be Consultant’s sole responsibility to comply with all applicable registration and labor compliance requirements. Any stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor that affect Consultant’s performance of services, including any delay, shall be Consultant’s sole responsibility. Any delay arising out of or resulting from such stop orders shall be considered Consultant caused delay and shall not be compensable by the City. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and harmless from any claim or liability arising out of stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor.

SECTION 17 – AUDIT AND INSPECTION OF RECORDS
A. Records of Consultant’s direct labor costs, payroll costs, and reimbursable expenses pertaining to this project covered by this Agreement will be kept on a generally recognized accounting basis and made available to City if and when required for a period of up to 3 years from the date of Consultant’s final invoice.

B. Consultant shall maintain all documents and records prepared by or furnished to Consultant during the course of performing the Services for at least three (3) years following completion of the Services. Such records include, but are not limited to, correspondence, internal memoranda, technical reports and investigations, calculations, books and accounts, accounting records documenting its work under its Agreement, and invoices, payrolls, records and all other data related to matters covered by this Agreement.

C. Consultant shall permit City to audit, examine and make copies, excerpts and transcripts from such records, and the Consultant shall in no event dispose of, destroy, alter, or mutilate said books, records, accounts, and data in any matter whatsoever for three (3) years Agenda Item #9.2.

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after City makes the final or last payment or within three (3) years after any pending issues between City and Consultant with respect to this Agreement are closed, whichever is later.

SECTION 18 – LIMITATION OF LIABILITY
A. Consultant agrees that any liability of City arising in connection with this Agreement shall be limited exclusively to the City-entity identified as the “City” under this Contract. Under no circumstance shall any other City-entity be liable to Consultant under any theory, whether in contract, tort, or otherwise, and Consultant waives unconditionally any such claims. Consultant hereby waives and release other City-entites from any liability under this Agreement.

B. Notwithstanding any other provision of this Agreement, in no event shall City be liable, regardless of whether any claim is based on contract or tort, for any special, consequential, indirect or incidental damages, including, but not limited to, lost profits or revenue, arising out of or in connection with this Agreement or the Services performed hereunder.

SECTION 19 – COOPERATION BY CITY
All public information, data, reports, records, and maps as are existing and available to City as public records, and which are necessary for carrying out the work as outlined in the Exhibit A, “Scope of Services”, shall be furnished to Consultant in every reasonable way to facilitate, without undue delay, the work to be performed under this Agreement.

SECTION 20 – NOTICES
All notices required or permitted to be given under this Agreement shall be in writing and shall be personally delivered, or sent by facsimile or first class mail, addressed as follows:

To City: City Manager
1572 Railroad Avenue
St. Helena, California 94574
To Consultant: John Dilena, Senior Construction Manager Greystone West
621 West Spain Street
Sonoma, CA 94576
(707) 933-0624
Notice shall be deemed effective on the date personally delivered or transmitted by facsimile, or, if mailed, three (3) days after deposit in the custody of the U.S. Postal Service.

SECTION 21 – TERMINATION
Agenda Item #9.2.

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A. City may terminate this Agreement, with or without cause, at any time by giving ten (10) days written notice of termination to Consultant. If such notice is given, Consultant shall cease immediately all work in progress.

B. If either Consultant or City fail to perform any material obligation under this Agreement, then, in addition to any other remedies, either Consultant, or City may terminate this Agreement immediately upon written notice.

C. Upon termination of this Agreement by either Consultant or City, all property belonging to City which is in Consultant’s possession shall be delivered to City. Consultant shall furnish to City a final invoice for work performed and expenses incurred by Consultant, prepared as set forth in this Agreement.

SECTION 22 – ATTORNEYS’ FEES
If litigation or other proceeding is required to enforce or interpret any provision of this Agreement, the prevailing party in such litigation or other proceeding shall be entitled to an award of reasonable attorneys’ fees, costs and expenses, in addition to any other relief to which it may be entitled. In addition, any legal fees, costs and expenses incurred to enforce the provisions of this Agreement shall be reimbursed to the prevailing party.

SECTION 23 – ENTIRE AGREEMENT
This Agreement, including the attached Exhibits, is the entire, complete, final and exclusive expression of the parties with respect to the matters addressed therein and supersedes all other agreements or understandings, whether oral or written, or entered into between Consultant and City prior to the execution of this Agreement. No statements, representations or other agreements, whether oral or written, made by any party which are not embodied herein shall be valid and binding unless in writing duly executed by the parties or their authorized representatives.

SECTION 24 – SUCCESSORS AND ASSIGNS
This Agreement shall be binding on the heirs, executors, administrators, successors and assigns of the parties. However, this Agreement shall not be assigned by Consultant without written consent of the City.

SECTION 25 – CONTINUITY OF PERSONNEL
Consultant shall make every reasonable effort to maintain the stability and continuity of Consultant’s staff assigned to perform the Services required under this Agreement. Consultant shall notify City of any changes in Consultant’s staff assigned to perform the Services required under this Agreement, prior to any such performance.

SECTION 26 – DEFAULT
In the event that Consultant is in default under the terms of this Agreement, the City shall not have any obligation or duty to continue compensating Consultant for any work performed Agenda Item #9.2.

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after the date of default and may terminate this Agreement immediately by written notice to Consultant.

SECTION 27 – WAIVER
Waiver by any party to this Agreement of any term, condition, or covenant of this Agreement shall not constitute a waiver of any other term, condition, or covenant. Waiver by any party of any breach of the provisions of this Agreement shall not constitute a waiver of any other provision, or a waiver of any subsequent breach or violation of any provision of this Agreement. Acceptance by City of any work or Services by Consultant shall not constitute a waiver of any of the provisions of this Agreement.

SECTION 28 – LAW TO GOVERN; VENUE
This Agreement shall be interpreted, construed and governed according to the laws of the State of California. In the event of litigation between the parties, venue in state trial courts shall lie exclusively in the County of Napa. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the Northern District of California, in San Francisco.

SECTION 29 – SEVERABILITY
If any term, condition or covenant of this Agreement is declared or determined by any court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions of this Agreement shall not be affected thereby and the Agreement shall be read and construed without the invalid, void or unenforceable provision(s).

SECTION 30 – THIRD PARTY BENEFICIARIES
Consultant’s subconsultants shall agree to be bound to the terms of the Agreement to the extent of their scope of Services, including but not limited to, terms regarding indemnity and dispute resolution, and shall agree that City is deemed an express third party beneficiary of their subconsultant agreements. Nothing contained in this Agreement, however, shall operate to confer such or similar rights or benefits on persons or entities not party to this Agreement.

SECTION 31 – STATUTES OF LIMITATION
As between the parties to this Agreement, any applicable statute of limitations for action arising out of, pertaining to, or relating to any act or failure to act in connection with this Agreement shall commence to run on the date of City’s issuance of the final Certificate for Payment, or termination of this Agreement, whichever is earlier, except for latent defects and/or deficiencies, for which the applicable statute of limitation shall begin to run upon discovery of the defect and/or deficiency and its cause.

SECTION 32 – SPECIAL PROVISIONS
Agenda Item #9.2.

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This Agreement is subject to the following special provisions: none.

IN WITNESS WHEREOF, the parties hereto have accepted, made, and executed this Agreement upon the terms, conditions, and provisions above stated, the day and year first above written.

Consultant: City:

By: ________________________________ By: ________________________ Name: ______________________________ Name: James McCann Title:________________________________ Title: City Manager Approved as to Form:

By: _________________________________
Name: Ethan Walsh
Title: City Attorney
Agenda Item #9.2.

Construction Budget $1,167,739.00
OPSC
% APPORTIONMENT COST FEE

8.00% of first $500,000.00 $ 500,000.00 $ 40,000.00

7.50% of any portion of the next $500,000.00 $ 500,000.00 $ 37,500.00

7.00% of any portion of the next $1,000,000.00 $ 167,739.00 $ 11,741.73

6.00% of any portion of the next $4,000,000.00 $ -

5.00% of any portion of the next $4,000,000.00 $ - $ -

4.00% of any portion in excess of $10,000,000.00 $ - $ - TOTALS: $ 1,167,739.00 $ 89,241.73
Construction Management Fee $ 89,241.73
Deduct PM Fee $ 18,675.00
$ 70,566.73

OPSC FEE SCALE
CONSTRUCTION MANAGEMENT Fee Proposal-City of St. Helena Tenant Improvements at the Napa Valley College Site Project
Construction Management Fee - REVISED
Agenda Item #9.2.

621 West Spain Street • Sonoma, CA 95476 •
Phone 707.933.0624 • Fax 707.996.8390 •
www.greystonewest.com
June 16, 2022
Preya B. Nixon, Assistant to the City Manager
City of St. Helena, City Manager’s Office
1572 Railroad Avenue
St. Helena, CA 94574
Reference: Fee Proposals for City of St. Helena Tenant Improvements at the Napa Valley College Site Project – Construction Management Services
Preya:

The Greystone West Company proposes to perform Construction Services (Construction Management) for the City of St. Helena’s Tenant Improvements at the Napa Valley College Site Project. We are providing an initial proposal for construction management based off the $1,167,739.00 estimate provided to us by the City of St. Helena.

I have attached a Matrix identifying Construction services. All Construction services work is based on ample time to allow the work to take place. The attached quote is based on the work shown and identified on the DSA plans dated 1/19/2022, approved by DSA 1/25/22 as well as addendum #’s 1, 2, and 3 issued as part of the bid pack. This quote does not include work associated with the future generator or future locker room modular building. This said, we will help to facilitate those projects until the exact scope of those items can be determined.

Our billing cycle is based on the construction schedule. Should the schedule for the work extend out, so would our billing schedule.

Please call me should you have any questions.

Best Regards,
John Dilena
John Dilena
Senior Construction Manager
Agenda Item #9.2.

Investigation of DSA requirements/status 3 1 2
California Depart. Of Ed Site Approval
Project Budgets 1 2 3
Preparation of OPSC applications
(Eligibility)
Site Investigations to gather data on
existing conditions (modernizations)
1 Data collection/ meetings with Design
Committee 1 2
Enviornmental Report 1
Appraisals
& Purchase of Site 1
Testing Lab Investigations- GEO, Seismic
& PSA #1 &#2
1 Geotechnical Report 1
Provide Existing Record Drawings 1 3 2
Site Surveys- Boundary
& Topo 1
Master Project Timeline (concept
through occupancy)
& Schedule monitoring
1 Complete CITY Specifications
& Standards 1 1
Pre-Design Phase CITY Architect/ Engineer Program Manager Construction Manager Design Professional Selection 1
Agenda Item #9.2.

DSA Plan Review submittals
& approvals (off-site
&utilities)
1 2
Quality Control
& coordination of Construction
Documents
1 1
Preparation of OPSC application documents.

Funding
Preparation of "boiler plate" Specifications (Invitation to Bid, Proposals, General Conditions, Supplemental
& Special
Conditions) 1 2
1 Preparation of Alternates
1 1
Master Project Timeline monitoring/reporting
2 2 1
Preparation of Final Construction Documents
1 3
Value Engineering and Constructability Reviews
2 1
Preparation of Construction Documents 2 1 3
Design Development Drawings 1
Cost Estimates based upon labor, materials and
equipment quantity take-off
1 Design Phase CITY Architect/Engineer Program Manager Construction Manager Schematic Design Drawings 1
Investigation of applicable requirements of local
agencies having jurisdiction (include permits
&fees)
1 2 2
Review Front End Docs 2 3 1
Agenda Item #9.2.

Bid and Award Phase
Distribution of Bid Documents
Advertising
& Legal notices
Contractor marketing/bidder's interest
campaign
Answer Bidder's questions/interpret bid
documents, Addenda
Bid Opening
Recommendation for award to Board
Preparation of OPSC fund release
Draft
& issue contracts
Review Contractor Insurance
& Bonds
for final legal approval
2 1
1 2
11 1 1
1 1 1
CITY Architect/Engineer Program Manager Construction Manager 3 2 1
1 Develop Contractor Work Scopes (multi-prime only)
3 2 1
Prepare Cost Estimates by work Scope (multiprime only) 3 2 1 Packaging of Documents for bidding
2 1 1
CDE preliminary and final plan review
Local Agency Plan Review submittal
& approvals (off-site
& utilities)
Agenda Item #9.2.

Issue Notice to Proceed
CONSTRUCTION Phase 1
Pre-construction Meeting
Construction Schedule
Monitor On-site Safety Program
Evaluation
& approval of substitution
requests
Review
& approval of submittals/
Shop Drawings
Answering Requests for Information (RFI's)
Evaluation of Change Order requestsIssuance of RFP's, Cco's Issuance of RFP's, Cco's 1 1
1 2 3
2 2 12 1 22 1 2
2 12 1 2
CITY
Architect/Engineer Program Manager
Construction
Manager
Prime
Contractor IOR
1 2 1
Agenda Item #9.2.

Approval of Change Orders
Review of Contractor's Schedule of
Values and Pay Requests
Means, methods
& materials of
construction
Construction progress/site meetings
Coordination of technical inspections &
testing
DSA Required progress reports
Coordination with DSA
Review and approved based on percentage Invoices from AOR. Review and recommend approval of invoices IOR, Special Inspector.

CONSTRUCTION Phase, Continued
Preparation of Punch list
Pre-Punch List
Punch list work completion
DSA close out documents
Preparation on final "as built"
drawings
Occupancy/Fire Marshal
Warranty, operation
& maintenance
certificates documentation
& materials
2 1
1 3 2 1
1 1 1 1 1 12 1 3 3
2 1
1 2
Owner
Architect/Engineer Program Manager
Construction
Manager
Prime
Contractor IOR
1 1
3 1 2 1
12 1 1
1 1 1 1
1 1
1 3 2
Agenda Item #9.2.

Schedule training sessions for CITY
Maintenance Staff
1 2
Agenda Item #9.2.

Report to the City Council
Regular City Council - 28 Jun 2022
Agenda Section: OLD BUSINESS
Subject: Consideration and Proposed Approval of a Resolution Adopting the FY 2022-23 Budget
CEQA
Determination:

Not a CEQA project
Prepared By: April Mitts, Assistant City Manager
Reviewed By: Mandy Kellogg, Administrative Services Director Approved By: James C. McCann, Interim City Manager

BACKGROUND
Preparation of the FY 2022-23 annual budget began in January 2022 and is a culmination of input from the City Council, Department Heads, and Department staff under the direction of the City Manager. The FY 2022-23 Budget is being presented to the City Council for adoption.

The City Council is required to adopt estimates of revenues and expenditures on a fiscal year basis and, per Municipal Code 2.12.060.B.9, the City Manager supervises the preparation of a detailed, proposed municipal budget submitted to the City Council on or before May 15th of each year with adoption no later than June 30th of each year.

The following is a brief summary of the formation of the budget document.

FY 2022-23 Budget Development
During budget development staff was guided by the following considerations:
• Alignment with City Council Goals:
a. Improve and Maintain Safe and Reliable City Infrastructure with a Commitment to Environmental Stewardship and Public Health Agenda Item #10.1.

b. Stabilize, Maintain, and Improve Access to Housing
c. Enhance Organizational Performance and Commit to Full Public Participation, Ongoing Communication, and Regional Collaboration d. Ensure Long-Term Economic Sustainability while Supporting St. Helena’s Charm & Rural Character
e. Support Thriving Families and Enhance the Safety, Well-Being, and Healthy Development of our Youth
f. Support Initiatives that Respond to and Plan for Climate Change • Alignment with City Council Workplan
• Conservative Revenue Assumptions
• Health Care Cost Increases
• Change to Labor Costs
• Restoration of Positions/New Positions
• Increase to PERS Unfunded Liability
• One-time vs. reoccurring costs
April 5, 2022 - Staff presented a General Fund preliminary budget forecast to the City Council. The presentation focused on the General Fund and included an update to FY 2021-22 revenue and expense forecast as well as the preliminary FY 2022-23 revenue and expense estimates. This report highlighted that revenues for FY 2021-22 were higher than anticipated allowing for a higher than expected unreserved cash balance. It was noted the higher than anticipated revenues included: $1.1 million in emergency relief received from the Glass Fire, $730,000 in one-time COVID related stimulus funds, and non-budgeted ERAF funding of $443,000.

Despite higher than anticipated revenues in the current year, early estimates for FY 2022- 23 General Fund revenues and expenses indicated a revenue shortfall of $1.1 million.

The following is a link to the presentation: April 5, 2022 Preliminary Budget Forecast.

Following the April 5, 2022 preliminary report, staff continued to work to further refine revenues based on updated information as well as worked to reduce department spending in order to provide a balanced budget.

May 17, 2022 - Budget Workshop #1 was held were staff presented the FY 2022-23 NonProfit Grant applications for consideration.

City staff received 20 applications requesting funding. Per the Non-Profit Grant Policy, applications were reviewed for completeness and all applications were presented for funding recommendations.

At this meeting, the City Council working group recommended and City Council approved a total of $225,085 in funding for the FY 2022-23 Non-Profit grant cycle.

The following is a link to the Special Workshop: May 17, 2022, Budget Workshop #1 - Non-Profit Funding
Agenda Item #10.1.

May 31, 2022 - Budget Workshop #2 was held which included:
• The Long Range Financial Forecast
• A review of the Five-Year Capital Improvement program for Fiscal years 2022-23 to 2026-27
• A review of the draft FY 2022-23 budget including the General Fund, Water Fund, and Wastewater Fund
Each of these items are described in more detail below and the following is a link to the Budget Workshop: May 31, 2022 Special Budget Workshop Study Session Long Range Financial Forecast
The Long Range Financial Forecast (LRFF) provides a current and long-range financial assessment of revenues, expenditures, fund balance, and emergency reserves. The primary objective is to provide the City Council and the community with a financial forecast and identify any significant issues that may need to be addressed in the annual budget development process. The LRFF is a vehicle that peers into the future and makes projections about what is likely to happen given certain assumptions.
*Since the time the LRFF was presented, preliminary results indicate the GO Bond presented to voters on June 7, 2022, has passed allowing for $19.5 million in GO Bonds to be issued, of which $11 million is dedicated to storm drain improvements/repairs.

Five-Year Capital Improvement Program for Fiscal years 2022-23 to 2026-27 The purpose of the City of St. Helena Capital Improvement Program (CIP) is a fiveyear planning tool that identifies anticipated capital improvements and their funding sources for Fiscal Years 2022-23 through 2026-27.

It was noted at this meeting that, throughout the years, many of the projects on the CIP list had been “rolled over” without updates to costs or project scope. Staff made significant revisions to the FY 2022-23 to 2026-27 CIP project list as noted in the May staff report.

Additionally staff created a 30-year list of all known CIP projects compiled from reports from studies which took place from 2017 to present.

FY 2022-23 Draft Budget

GENERAL FUND
Following the April 5, 2022 and May Budget discussions, staff further refined both revenues and expenses. Based on the revised revenues and expenses, staff recommended at the May 31st meeting the use of General Fund cash balance of approximately $100,000 and indicated, with the use of fund balance, estimated Agenda Item #10.1.

unrestricted fund balance at 6/30/23 of $10,310,582, or 59%, which exceeds the City Council policy of 30% reserves.

WATER AND WASTEWATER FUNDS
Unlike the General Fund, the Enterprise Funds (Water and Wastewater Funds), operate on a full accrual basis of accounting, where revenues are recognized when they are earned.

Due to several unknowns, including the ongoing water emergency and impact on revenues, it remained necessary for the City to remain extremely fiscally cautious in the development of the FY 2022-23 budget. Like the General Fund budget instructions, departments were asked to keep the majority of the expenses status quo and asked to present no significant increase requests.

Staff presented balanced Water and Wastewater budgets at this meeting with minor changes from the previous fiscal year.

June 14, 2022 - The City Council adopted the Five-Year Capital Improvement Program for FY 2022-23 to 2026-27.

The following is a link to the staff report: June 14, 2022, Adoption of the 5-year CIP

DISCUSSION
The FY 2022-23 Proposed Budget is provided as Attachment 1. The proposed budget takes into consideration the City Council budget priorities and strategies as listed in the Background section of this report. The budget document provides detailed projected revenues and provides detailed projected expenditures for each department and fund.

General Fund
Following May 31, 2022 meeting, and taking into consideration Council discussion regarding the unrestricted General Fund balance and operational needs of the City, staff has reviewed the add-back list and frozen positions and has made modifications to the Proposed FY 2022-23 General Fund budget which includes use of a portion of the unrestricted fund balance. A brief explanation for each is presented below as well as a summary is provided in Table 1.

City Council and staff recognize the maintenance of a fund balance is essential to the preservation of the financial integrity of the City - unanticipated needs, demands, and opportunities will surely arise over the next 12 months and it is prudent to program sufficient financial reserves to be available to address them. The Council has designated a fund balance (reserve) policy of 30%; however, Council has expressed interest in increasing the reserve levels and this, as well as the inevitable recession, has been taken into consideration with our recommended use of a portion of the unrestricted fund balance (while still maintaining a unrestricted fund balance of 49%).

Agenda Item #10.1.

The recommendations below have taken into consideration the following:
• Council's interest in maintaining a fund balance greater than 30%; • Continue to maintain conservative revenue and expense projections; • Maintain sufficient cash balance for emergencies;
• Use of unrestricted find balance generally for one-time costs and not ongoing costs; and
• Maintain sufficient cash balance for funding contingencies related to the Waste Water Treatment Plant project. Any funding for the completion of the plant would be through an interfund loan from the General Fund to the Wastewater Fund.

While not known if these funds will be needed and, if so, how much will be needed for unexpected contingencies, staff has included a placeholder of $2,000,000 in the estimated net position table (Table 16 and Table 17) to not lose sight of potential, short-term, General Fund balance impacts.

With the exception of the restoration of the a Parks & Recreation position (discussed below), all other recommendations are considered one-time expenditures. • Restoration of Parks & Recreation Position - Restoration of a full-time position which was frozen in April 2021 upon the resignation of a staff member. The Parks & Recreation Department currently has two full-time positions and this would restore the third full time position expanding staff capacity allowing the department to return to pre-pandemic services and allows for the exploration of new community events and partnerships.
• Library Part-time Staffing for FY 2022-23 - Provide additional funding for the Library for a moderate increase in the amount of part-time staffing. Funding for part-time staff in the Library has remained virtually unchanged over the past few years. With the increase in minimum wage, staff recommends adding funds to allow part-time staff to continue to work the same amount of hours as well as allow for increased hours to support library services.
• NVC Costs - On June 15, 2022, the City hosted the bid opening for tenant improvements at Napa Valley College. The lowest bid came in at $1.17 million which increased the construction and contingency costs by $460,000. The proposed budget includes appropriations for the additional construction costs as well as additional funding for contingencies that may arise. • Replacement of Police Vehicles - With an aging fleet and a desire to replace vehicles (deferred in recent years) with hybrid and more fuel efficient models, it is recommended to replace three or four Police vehicles. The actual number will be dependent on costs and availability.
• Replenishment of Equipment Replacement Fund - Over the past few years, $50,000 has been allocated during the budget process to the Equipment Replacement Fund primary for the purchase and replacement of Information Technology related equipment. Costs incurred in FY 2021-22 and costs associated with the City Hall move will significantly reduce the fund balance. Staff recommends gradual replenishment of this fund.

Agenda Item #10.1.

• Purchase of Large Equipment for the Parks Division - Staff recommends funding for the purchase of a mower tractor, excavator, and flail attachments which will assist in expediting and maintaining fire abatement and vegetation management work as this is becoming a year-round activity. The mower and attachment will also serve in all parks and open spaces.
• Business Recovery - At the June 14, 2022 Council meeting, Council approved a one-year agreement with the St. Helena Chamber of Commerce to provide marketing, promotional services, and community special events. The City recognizes the value and the role the Chamber plays in promoting the City which, in turn, promotes local economic growth and vibrancy. Staff recommends additional one-time targeted business recovery funding be allocated to continue to promote business recovery as well as support business services. Staff recommends City Council provide the City Manager the authority to negotiate and execute up to an additional $50,000 through either an amendment to the FY 2022- 23 Chamber of Commerce Agreement or a separate agreement. • Vegetation Management/Fuel Reduction - Staff recommends additional funding for immediate vegetation management (independent of the FEMA Grant) as well as the required 25% City match required for the St. Helena Defensible Space and Fuels Management Mitigation Project Grant through FEMA. • Oak Avenue & College Avenue Interim Street Improvements - Both Oak Avenue and College Avenue are scheduled for reconstruction in year 5 of the established pavement restoration plan. However, conditions are quickly deteriorating and while a full reconstruction is not feasible at this time, staff recommends a less costly option for the interim.

Table 1: FY 2022-23 Additional Staff Recommendations
Item 1x Costs Council
Goal Amount
Restoration of Recreation Position Goal 3, 5 $130,000
Library Part-time Staffing for FY 2022-23 X Goal 3, 5 $20,000 NVC Tenant Improvements - Construction X Goal 3 $500,000 Replacement of Police Vehicles X Goal 1 $250,000
Replenishment of Equipment Replacement
Fund X Goal 1 $100,000
Parks - Large Equipment Replacement X Goal 1 $83,000
Marketing and Promotion X Goal 4 $50,000
Vegetation Management X Goal 1 $35,000
Vegetation Management - FEMA Match X Goal 1 $40,750
Oak Ave & College Ave Interim Street
Improvements X Goal 1 $50,000
TOTAL $1,258,750
The addition of the items presented in Table 1 to the Draft FY 2022-23 budget, updates the estimated expenses to $18.6 million with use of fund balance of $1.3 million. Table 2 Agenda Item #10.1.

provides the updated estimated FY 2022-23 Net Position. Table 2 also includes a line item for the WWTP contingency, if needed.

Table 2: Updated General Fund Balance with Additional Staff Recommendations Estimated Ending Fund Balance
@ 6/30/2022 $10,415,771 Fund Balance %
Estimated Revenue @ 6/30/2023 $17,286,421
Estimated Expenses @ 6/30/2023 ($18,650,360)
Use of Fund Balance ($1,363,939)
Estimated Fund Balance/Net
Position $9,051,832 *49%
WWTP Contingency - if needed
(Interfund Loan) ($2,000,000)
Estimated Fund Balance/Net
Position $7,051,832 *34%
*The Estimated Fund Balance percentage is based off of the Estimated Fund Balance divided by the total Expenses. The Proposed FY 2022-23 Budget includes approximately $1.4 million in one-time expenditures. For calculation purposes, if one-time expenditures are removed and the net position is calculated based off of ending fund balance divided by the non-occurring expenses, there is a shift in fund balance - this is noted in Table 3.

Table 3: Estimated General Fund Balance Removing 1x Expenditures from the Expense Line
Estimated Ending Fund Balance @
6/30/2022 $10,415,771
Fund Balance
%
Estimated Revenue @ 6/30/2023 $17,286,421
Estimated Expenses @ 6/30/2023 (reoccurring) ($17,250,360) Estimated 1x Expenses @ 6/30/23 ($1,400,000)
Use of Fund Balance (1,363,939)
Estimated Fund Balance/Net Position $9,051,832 **52%
WWTP Contingency - if needed
(Interfund Loan) ($2,000,000)
Estimated Fund Balance/Net Position $7,051,852 **41%
**The estimated fund balance percentage is based off of the estimated fund balance divided by the total re-occurring expenses.

As previously stated, City Council and staff recognize the maintenance of a fund balance is essential to the preservation of the financial integrity of the City. While the proposed budget maintains a fund balance level higher than the Council reserve policy of 30%, staff desires to stress and urge a continued fiscally conservative attitude in the face of a likely recession and remain prudent in use of fund balance for one-time, non-reoccurring expenses.

Agenda Item #10.1.

Water and Wastewater Funds
There have been no significant changes to the Water and Wastewater Draft budgets presented on May 31, 2022. As noted in the five-year CIP report presented on May 31, 2022, both water and wastewater systems remain fiscally challenged. The costs associated with the Wastewater Treatment Plant upgrade project (S-52), revenues shortfalls and increased staffing needs during the water emergency, as well as vacant positions that have required temporary contract help has further strained already tight cash balances. To address these needs, provide stability, and reduce costs currently associated with the temporary treatment plant operators, the City Council approved the addition of a Treatment Plant Operator (recruitment is currently underway) who will oversee both the Water and Wastewater operations. Additionally, the City is currently undertaking a utility rate study which will help stabilize the utility funds.

Table 4 provides a summary of the Estimated Fund Balance of the Water operations fund at June 30, 2023 and Table 5 provides a summary of the estimated fund balance of the Wastewater operations fund at June 30, 2023.

Table 4: Draft Water Estimated Fund Balance
Estimated Ending Fund Balance @
6/30/2022 $3,203,345 Fund Balance %
Estimated Revenue @ 6/30/2023 $6,625,840
Estimated Expenses @ 6/30/2023 ($6,625,840)
Estimated Net Position $3,203,345 48%
Table 5: Draft Wastewater Estimated Fund Balance
Estimated Ending Fund Balance @
6/30/2022 $3,771,200
Fund Balance
%
Estimated Revenue @ 6/30/2023 $3,385,563
Estimated Expenses @ 6/30/2023 ($3,385,563)
Estimated Fund Balance* $3,771,200 112%
* Balance includes approximately $2.95 million to be transferred to Wastewater CIP for the completion of CIP S-52 – Wastewater treatment plant upgrades.

Concluding Remarks
As in previous years, the FY 2022-23 budget was an exercise in discipline by both the City Council and staff. During the past year both good direction and policy establishment by the City Council laid the groundwork for this budget document. While difficult, prudent financial actions at the beginning of COVID have allowed the City to maintain a healthy General Fund balance. The sacrifices by staff, Council, and the residents of St. Helena have been significant and meaningful. Concessions by staff in FY 21, freezing of positions, and cautious financial planning allowed the City to emerge in a positive financial condition. It is important to note that in the development of the FY 2020-21 budget, all bargaining groups in St. Helena agreed to two-year contracts which expire June 30, 2022.

The City is currently in negotiations and anticipates salary increases for City staff.

Agenda Item #10.1.

It must be noted and reiterated that while the City has a balanced financial position now, the future has a lot of significant infrastructure and staffing demands as well as a looming recession and will require a conservative and strong strategic plan and approach to solve projected deficits and significant budget demands. The groundwork for such a plan has already started by Council recognizing the need to establish and maintain safe and reliable infrastructure with a commitment to environmental stewardship and public health (Goal 1) and ensure long-term economic sustainability while supporting St. Helena’s charm & rural character (Goal 2). While representing only two of the six City Council goals, they are an integral part in working in conjunction with the other four goals.

There are tremendous capital needs and limited/insufficient funding and staffing available to immediately meet these needs. The City Council, staff, and the community are aware of the challenges ahead and recognize project management and delivery must be realistic, deliberate, and focused - the refined (and much more practical and realistic) FY 2023-27 five-year CIP is an example of more strategic thinking and planning to deliver results (and projects).

There are exciting initiatives and opportunities on the horizon that will improve the City’s long-term financial position and will help achieve City Council goals. Opportunities such as:

1. Measure H - This measure allows the City to issue $19 million in General Obligation Bonds which allow critical water, wastewater, recycled water, and stormdrain projects to move forward in an accelerated timeframe and reduce the burden on the General Fund.

2. LMR Development (Farmstead Hotel). The Farmstead Hotel is moving forward and when opened, is anticipated to increase the City’s revenues by approximately $1 million in its first full year of operation and approximately $2.2 million annually over time. Additionally, as part of the project and development agreement, Farmstead will build important stormdrain and street improvements through a cost-share with the City.

3. The relocation of City Hall and Police Department to the Napa Valley College site, opens the opportunity to sell 1480 Main Street and 1572 Railroad Avenue for socially and economically beneficial purposes.

4. Utility Rate Study is currently underway, once completed (anticipated in Spring 2023), the rates put into place will stabilize both the water and wastewater funds while allowing critical projects to move forward.

5. Long Range Financial Plan (LRFP) development will continue in FY 23 to explore potential new revenues from a variety of sources. Development of this plan will allow the City to develop a strategic plan to address the infrastructure and staffing needs to accomplish these needs.

6. Development and Redevelopment potential. Opportunities for suitable new development or redevelopment of existing obsolete properties are abundant and will benefit from City Council and community dialog and agreement in conjunction with the formation of the LRFP.

Agenda Item #10.1.

Finally, I want to express my sincere gratitude to the following: City Council for their leadership, policy direction, and support in the budgeting process; Interim City Manager Jim McCann for his guidance over the past few months; City department heads for their patience and understanding when tough cuts had to be made; and a HUGE thank you to Administrative Services Director Mandy Kellogg for the hard work and insane amount of hours it took in the formation of this document.

FISCAL IMPACT
Fiscal impacts are described throughout the report and in Attachment 1.

RECOMMENDED ACTION
Staff recommends approval of a resolution adopting the City of St. Helena FY 2022-23 Budget.

ATTACHMENTS
Attachment 1 - FY 2022-23 Proposed Budget
Attachment 2 - FY 2022-23 Budget Resolution
Agenda Item #10.1.

Geof f Ellswor th
Paul Dohr ing
Anna Chouteau
Er ic H all
Lester H ardy
www.ci tyof s thelena.org | 1572 Rai l road Avenue | St . Helena, CA 94574 Fi scal Year 2022/2023

PROPOSED

OPERATING
BUDGET
CITY OF ST. HELENA
| Mayor
| Vice Mayor
| Council Member
| Council Member
| Council Member
Agenda Item #10.1.

Introductory Section
Agenda Item #10.1.

City of St. Helena, California

CITY COUNCIL
Geoff Ellsworth
Mayor
Lester Hardy
Council Member
Eric Hall
Council Member
Anna Chouteau
Council Member
Paul Dohring
Vice Mayor
James McCann – Interim City Manager
Ethan Walsh – City Attorney
Cindy Tzafopoulos – City Clerk

ADMINISTRATIVE TEAM
April Mitts – Assistant City Manager
Mandy Kellogg – Administrative Services Director
John Sorensen – Fire Chief
Chris Kreiden – Library Director
Maya DeRosa – Planning & Building Director
Christopher Hartley – Police Chief
Mark Rincón – Public Works Director/City Engineer
Dave Jahns – Parks & Recreation Director

BOARDS/COMMISSIONS/COMMITTEES
Board of Library Trustees
Parks and Recreation Commission
Planning Commission
Active Transportation & Sustainability Committee
Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
The purpose of the City of St. Helena’s budget is to serve as a “blueprint” for providing City services and as a working financial plan for the fiscal year. It also represents the official organization plan by which City policies, priorities, and programs are implemented. It provides a means to communicate to the residents, businesses, and employees how the City’s financial resources are used to provide services to the community. The budget includes both the operating costs to manage the City and the Capital Improvement Projects (CIP) that the City plans to undertake during the next five fiscal years.

A BRIEF OVERVIEW
Location
The City of St. Helena is located in the center of heart of the Napa Valley, 65 miles north of San Francisco. St. Helena is bisected by the Sulphur and York Creeks that are year-round tributaries of the Napa River, which lies along the eastern border of the City. St. Helena is also bounded to the wet and east by the Howell and Mayacamas Mountains, respectively. St. Helena serves as the regional economic and social anchor for the nearby unincorporated communities of Angwin and Deer Park as well as a commercial development near the intersection of Zinfandel Lane and State Highway 29.

History
The community of St. Helena began developing into a commercial center for nearby farmers and ranchers in the 1830s as a result of a land grant from Mexico to General Mariano Vallejo. By the 1860s, the Napa Valley Railroad Company, precursor to future branches of the Central Pacific Railroad and Southern Pacific Railroad Companies, was extended north from Napa to include stops in Yountville, Oakville, Rutherford, and St. Helena. The arrival of the railroad coincided with the expansion of St. Helena’s commercial base as nearby vineyards began to flourish leading to the creation of a business district along Main Street.

St. Helena’s emergence as a commercial center in the Napa Valley led to its incorporation as a City on March 24, 1876 and reincorporated on May 14, 1889. St. Helena’s incorporation was the first in Napa County and helped facilitate continued commercial and residential growth in the City over the next several decades.

Growth and development in St. Helena became stagnant beginning in the 1920s following the enactment of Prohibition. In 1930, the United States Census estimated St. Helena’ population at 1,582. St. Helena’s population grew modestly over the next few decades reaching 3,193 by 1970.

It was between 1970 and 1980 when St. Helena experienced its most significant period of growth as its population increased by over half to 4,898 by 1980. According to United States Census Bureau reports, the population is estimated to be 6,105.

The City from its inception has served as a rural agricultural center and, over the years, has become an important business center for the wine industry. As a result of the thriving wine industry, and the area’s scenic qualities, the City receives many visitors each year. The City strives Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
embrace and maintain its historic, small-town character, beautiful national environment, and high quality of life.

Demographics
According to the U.S. Census Bureau, the City of St. Helena has an estimated population of 5,386 people and covers approximately 5 square miles. St. Helena is 75.1% White alone, 20.6% Hispanic or Latino, 1.3% Black or African American, 2.1% Asian, and 2.1% Two or More Races. The median home price in St. Helena is $1.3 with 67.6% of housing being owner occupied. The net taxable property value for the FY 2020-2021 assessment period was $6.96 billion, representing an 5% increase over the previous year.

Local Economy
The City’s local economy is primarily driven by the wine industry and, in Napa County, the hospitality industry ranks as the top employer. As the economy continues to recover from the COVID-19 pandemic, Napa County currently benefited by shifting tourism marketing early in 2021 to attract back travelers from the Bay Area and California who could not yet travel internationally.

In part, this is what helped Wine Country to more quickly overcome double-digit percentage losses in jobs over the pandemic. According to the U.S. Bureau of Labor Statistics, Napa County had an unemployment rate of 2.7% in April 2022, as compared to a 6.3% unemployment rate the previous year (April 2021). Comparatively, California has an unemployment rate of 4.6%, and

3.6% for the nation for the same period.

St. Helena’s largest sales tax drivers are Property Tax, Sales Tax, and Transient Occupancy Tax (TOT) which typically accounts for 79% of all General Fund revenues. The top ten principal property tax payers are: Treasury Wine Estates, Spring Mountain Hotel LLC, Sutter Home, Palmer City-Core, C. Mondavi and Sons, Realty Income Properties, Schoendorf, Joseph & Nancy, Castellucci, Antonio and Rita (2 properties), and Safeway.

Sales tax receipts are divided into 6 categories and noted below.

General Retail
Clothing
Furniture
Appliances
Drug Store
Florist
Misc. Retail
Miscellaneous
Health
Government
Food Products
Restaurants
Food Markets
Liquor Stores
Wineries
Tasting Rooms
Transportation
Auto Parts
Auto Sales
Service Stations
Construction
Bldg. Materials
Business to Business
Office Equipment
Business Services
Chemical Products
Heavy/Light Industry
Leasing
Historically Food Products has been the driver for sales tax followed by General Retail, Construction, Transportation, Business to Business, and Miscellaneous. The top 25 sales tax Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
generators as of June 30, 2021 (in alphabetical order) are:

Abreu Vineyards
Acme Fine Wines
Azteca Market
Caldwell-Snyder
Central Valley Builders Supply
Charles Krug Winery
Farmstead
Gott’s Roadside
Harlan Estate Winery
Harold Smith and Son
Martin Design
Merryvale Vineyards
Napa Valley Agriculture Supply
Napa Valley Petroleum
One True Vine
Parriott Motors Honda
Safeway Stores
Spottswoode Winery
Steve’s Hardware
Sunshine Foods
The Charter Oak Restaurant
Tra Vigne
Treasury Wine Estates Americas
Union 76 Service Stations
Zumwalt Ford

FORM OF GOVERNMENT
The City is a General Law city and operates under the Council-Manager form of government.

Decision-making authority under this system is equally distributed among a five-member City Council that includes a directly elected mayor. Elections are conducted by general vote; the Mayor serves a two-year term while the four Council Members serve staggered four-year terms.

Key duties of the City Council include making policies, adopting an annual budget, enacting ordinances, appointing committee members, and hiring the City Manager.

The St. Helena City Council meetings are conducted on the second and fourth Tuesdays of each month beginning at 6:00 p.m. and are typically held in the Vintage Hall Board Room at the St.

Helena High School, located at 465 Main Street. However, due to COVID-19 all meetings have been held virtually since March 2020 via Zoom. Whether in person or via Zoom, meetings are open to the public and are also broadcast on local public access television. Council agendas and minutes are posted at City Hall, 1572 Railroad Avenue, and are made available on the City’s website, www.cityofsthelena.org.

BUDGET ORGANIZATION
As indicated in the Table of Contents, the City of St. Helena’s budget document consists of several sections. A corresponding title page divides each section.

Introductory Section
City Council, Administrative Team, and Boards/Commissions/Committees provides a summary of the City Council members executive staff, and lists the various Boards, Commissions, and Committees in St. Helena.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
The City Manager’s Budget Message to the City Council highlights key priorities and issues for the upcoming budget year as well as provides an overview of significant budgetary items and trends for the City as a whole.

Budget Adoption Resolution provides a copy of the budget resolution adopting the FY 2019-20 Operations Budget.

The Reader’s Guide to the Budget provides the reader with a brief overview and introduction to the City of St. Helena as well as an explanation on how to understand, read, and use this Budget document.

Fund Balance Summary provides an easy-to-read overview of the City’s expenditures/expenses and revenues for each of the City’s funds.

Schedule of Transfers provides a summary of all transfers authorized in the adopted budget by fund.

Description of Revenue Sources provides five-year historical trends for the General Fund and Enterprise Funds.

Allocation of City Positions provides a summary of staffing positions by department.

Organization Chart provides a summary of the organization of the City as a whole.

General Fund provides an overview of General Fund revenues and expenditures, five-year historical data for each General Fund funding source, General Fund expenditure summary by department, and a summary of the net position for the General Fund.

Administrative Departments provides details on the City Council, City Administration (City Manager and City Clerk), Administrative Services (Finance, Human Resources, and Information Technology), Attorney, Planning, and Non-Departmental budgets.

Community Services provides details on the Library and Parks & Recreation budgets.

Public Safety provides details on the Fire and Police budgets.

Public Works provides details on the Public Works Administration, Government Buildings, Storm Drains, Streets, Trees, Parks, and City Garage budgets.

Water Fund provides details on the Water Distribution and Water Treatment budgets.

Wastewater Fund provides details on the Wastewater Collection and Wastewater Treatment budgets.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
Capital Improvement Plan (CIP) provides a summary of the City Council adopted 5-year CIP. The CIP functions as a budgeting and planning tool which supports actual appropriates that are made through the budget adoption process. The City’s FY 2022-23 CIP consists of 29 projects in five divisions totaling approximately $32.5 million. Over half of the total CIP budget is for the Wastewater Treatment Plant Upgrade Project (CIP S-52) which is estimated to be substantially completed by August 2023.

Other Funds provides a summary of the debt service funds, permanent funds, and special revenue funds.

Appendix provides supplementary information including City Financial Policies, City Council Goals and Work Plan, City’s Vision and Mission Statements, a summary of Budget increases from the prior fiscal year and their relation to City Council Goals, and the City’s “add back” is for City Council prioritization if additional General Fund resources become available.

BUDGET IMPLEMENTATION, TRANSFERS, AND CONTROL
Upon adoption of the budget by the City Council, the responsibility of implementing each department’s budget lies with each Department Head, with oversight by the Director of Finance and ultimate responsibility resting with the City Manager. Department Heads are expected to operate their departments within the appropriations established in the budget.

This budget is arranged by department, fund, and function. The level of budgetary control is established at the fund level. Department Heads may authorize the transfer of appropriations within a department, except transfers: (1) that would purport an increase in the number of regular personnel, and (2) that would decrease appropriations for capital outlay. The City Manager may transfer appropriations between departments so long as total appropriations are not increased within a fund. The City Council has the overriding authority to control the use of revenues and the appropriations of funds and therefor may modify this policy at any time. The total appropriations in any fund may not be increase except by the City Council.

All changes in appropriations will be authorized on a “Budget Adjustment Form” and all increases in appropriations will be authorized by Council. Any expenditure must be made in accordance with Title 3, Chapter 3.04 of the St. Helena Municipal Code.

The budget is reviewed and presented to City Council on a quarterly basis with a more extensive mid-year budget review. During the quarterly budget review by City Council, consideration is given to necessary adjustments for new programs, projects, and other adjustments to ensure that expenditures and revenues are in line with the budgeted projections.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures/expenses are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of financial and budgetary records for use in the preparation of financial statements, as well as accountability for all City assets. At the end of each fiscal year-end, all operating budget appropriations lapse. City Council adopted finance policies can be accessed at:
https://www.cityofsthelena.org/bc-citycouncil/page/council-adopted-policies.

BUDGETARY BASIS OF ACCOUNTING
The City of St. Helena’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP), using the modified accrual basis of accounting. Under this method of accounting, revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. Budgets for proprietary funds are prepared on a full accrual basis where revenues are recognized when earned, and expenses are recognized when they are incurred. Each of the City’s funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue, and expenditures/expenses. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to rendering the general services provided by the City. Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for a particular purpose. The Capital Improvement Project Funds are used to account for the acquisition or construction and improvement of major capital projects. Internal Service Funds (Garage Fund) are used to account for the financing of services provided by one department to other departments of the government, on a cost reimbursement basis. Enterprise Funds (Water and Wastewater) are used to account for revenues and expenses related specifically to those enterprises. The budget is prepared on a line item basis by department and fund.

FINANCIAL REPORTS – Top 4
Comprehensive Annual Financial Report: The Comprehensive Annual Financial Report is a detailed report that covers the financial statements for the City prepared by an independent auditor in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). The CAFR utilizes the same basis of accounting, modified accrual for the General Funds and full accrual for proprietary funds, as the annual budgeting document. The Comprehensive Annual Financial Report consists of three sections: Introductory, Financial, and Statistical. The Introductory section orients and guides the Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
reader through the report. The Financial section presents the City’s basic financial statements as well as notes to the statements and the independent auditor’s report. The Statistical section provides additional financial and statistical data, including data about financial trends that may better inform the reader about the City’s activities. The City received the prestigious “Certificate of Achievement for Excellence in Financial Reporting” award presented by GFOA for the FY 2018- 19 Comprehensive Annual Financial Report.

Long Range Financial Forecast (LRFF): The LRFF is prepared annually and provides a current and long-range financial assessment of revenues, expenditures, fund balance, and emergency reserves. The primary objective is to provide the City Council and the community with a financial forecast and identify any significant issues that may need to be addressed in the annual budget development process.

Popular Annual Financial Report (PAFR): The PAFR extracts information from the CAFR to produce a high-quality report specifically designed to be readily accessible and easily understandable to the general public and other parties without a background in public finance.

The City received the “Award for Outstanding Achievement in Popular Annual Financial Reporting” presented by GFOA for the FY 2018-19 Comprehensive Annual Financial Report.

Three-Year Goals and Work Plan: The City’s three-year goals and work plan is a detailed planning document developed as a blueprint for the City’s future. The plan defines the City Council’s goals and defines a specific work plan to achieve each goal. The goals and work plan are updated and published periodically.

All financial reports can be found on the City’s website at:
https://www.cityofsthelena.org/finance/page/financial-reports.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET

GLOSSARY OF COMMON BUDGET AND FINANCIAL TERMS
ACCOUNT Financial reporting unit for budget, management, or accounting purposes.

ACCOUNTS PAYABLE The amounts owed to others for goods and services received.

ACCOUNTS RECEIVABLE Amounts due from others for goods furnished and services received.

ACCRUAL BASIS The basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid.

ACTUAL PRIOR YEAR Actual amounts for the fiscal year preceding the current fiscal year which precedes the budget fiscal year.

ALLOCATION Component of an appropriation earmarking expenditures for a specific purpose and/or level of organization.

ALLOTMENT That portion of an appropriation which may be encumbered to spent during a specified period.

AMORITIZATION Payment of a debt by regular intervals over a specific period of time.

APPROPRIATIONS An authorization by a legislative body (e.g. City Council) that provides legal permission to make expenditures and incur obligations for specific purposes.¹
ASSET Resources owned or held by a government which have monetary value.

ASSESSED VALUATION Official government value placed upon real estate or other property as a basis for levying taxes.

BOND A written promise to pay a specific amount of money at a specific date in the future together with a periodic interest as a special rate. Two types are used: General Obligation and Revenue.

BOND INDEBTEDNESS Outstanding debt by issues of bonds which is repaid by ad valorem or other revenue.

BUDGET AMENDMENT A procedure authorized by some City Councils that allows Department Heads to make adjustments to expenditures within their own department and allow the City Manager to make adjustments to expenditures within or between departmental budgets by revising budget appropriations. Note: City Council approval is always required for additional appropriations from a fund balance or new revenues sources.
¹ “Appropriations subject to limitation,” for purposes of each agency’s Gann limit, means “any authorization to expend during a fiscal years the proceeds of taxes levied by or for that agency and the proceeds of state subventions to that agency.” Cal. Const. Art.

XIIIB, section 8(b).

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
BUDGET DEFICIT Amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year.

CAPITAL EXPENDITURE The amounts spent for assets that will be used for more than one year.

See CAPITAL IMPROVEMENT PROGRAM AND CAPITALIZATION
THRESHOLD.

CAPITAL IMPROVEMENT

PROGRAM
Annual appropriations in a City’s budget for capital improvement projects such as street or park improvements, building construction, and various kinds of major facility maintenance. Capital improvement projects are often multi-year projects that require funding beyond the one-year periods of the annual budget.

CAPITALIZATION THRESHOLD The dollar value at which government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

DEBT SERVICE The payment of principal and interest on borrowed funds such as bonds.

DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Sometimes a debt service fund is referred to as a sinking fund. Debt financing is most commonly used to address temporary short-term cash flow problems and to provide funding for improvements with long lives.

Borrowing long-term for operational or short-term capital needs is not advised.²
ENCUMBRANCE Prior to actual spending, an obligation charged against a budget indicating that a commitment has been made or an order placed for goods and services not yet received or paid for. After an encumbrance has been made, the money is not then available for other transactions.

EQUITY FUNDING Funding is accomplished with available resources, and does not include leveraged resources. Project funding is dictated by the availability of cash.

EXPENDITURE A decrease in net financial resources. Expenditures include current operating expenses that require the current or future use of net current assets, debt service and capital outlays.

EXPENSE A decrease in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures.

FIDUCIARY FUNDS Trust and Agency funds.
² Be aware that Article XVI, section 18 of the California Constitution prohibits a City from borrowing more money than it can repay in a single fiscal year from its general fund without a two-thirds vote of the electorate. Common exceptions to this borrowing restriction are the special fund doctrine; and the lease purchase agreement.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
FISCAL POLICY A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal Policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

FISCAL YEAR The 12-month period used by the City of St. Helena begins with July 1, and ends with June 30 of the designated fiscal year (i.e., FY 2019-20 ends on June 30, 2020).

FIXED ASSETS Assets of long-term character which are intended to be held or used for more than one fiscal year. Examples are land, buildings, machinery, and furniture.

FORCE ACCOUNT Construction of maintenance activities performed by the City’s own personnel, rather than by outside labor.

FULL-TIME EQUIVALENT (FTE) Number of positions calculated on the basis that one FTE equates to a 40-hour workweek for twelve months. For example, two part-time positions working 20 hours for twelve months also equals one FTE.

FUNCTION Group of related programs crossing organizational (departmental) boundaries and aimed at accomplishing a broad goal or major service.

FUND A fiscal and accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities or balances, and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or limitations.

FUND BALANCE A term used to express the excess of assets over liabilities (equity). It also represents the accumulated net resources of a fund available for reservation, designation, or for appropriation.

GENERAL FUND General operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

GENERAL OBLIGATION BONDS Bonds where the City pledges its full faith and credit to the replacement of bonds. These bonds are secured by the General Fund of the City.

GOVERNMENTAL FUNDS General, Special Revenue, Debt Service, and Capital Projects funds.

GRANTS Contributions of cash or other assets from another governmental agency (usually) to be expended or used for a specified purpose, activity or facility.

LEASE PURCHASE Contractual Agreements which are termed leases, but whose lease amount is applied to the purchase.

LONG TERM DEBT Debt with a maturity of more than one year after the date of the issue.

OPERATING DEFICIT The excess of operating expenditures over operating revenues.

OPERATING SURPLUS The excess of operating revenues over operating expenditures.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
ORDINANCE A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the City.

RESERVES Accumulated funds legally restricted or otherwise designated by a City Council for specific purposes.

RESOLUTION A special or temporary order of the City Council requiring less formality than an ordinance.

REVENUES Total amount of income received, earned, or otherwise available for appropriation.

SURPLUS An excess of revenues over expenditures.

TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common good.

TRANSFERS Payments from one fund to another ideally for work on services provided, or to cover operating expense shortfalls.

USER FEES Payments of charges for direct receipt of a public service by the party benefiting from the service.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET

ACRONYMS
AV Audio Visual
AWWA American Water Works Association
BMP Best Management Practices
CAFR Comprehensive Annual Finance Report
CCAC City Clerk Association of California
CCC California Conservation Crews
CCR Consumer Confidence Report
CDBG Community Development Block Grant
CEQA California Environmental Quality Act
CIP Capital Improvement Project
CLA California Library Association
CLETS California Law Enforcement Telecommunications System CLSA California Library Services Act
COPS Citizen’s Options for Public Safety
CSL California State Library
CSO Community Services Officer
CSMFO California Society of Municipal Finance Officers
DARE Drug Abuse Resistance Education
DBP Disinfection By-Products
DMV Department of Motor Vehicles
DPW Department of Public Works
EAP Employee Assistance Program
EIR Environmental Impact Review
Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
EMS Emergency Medical Services
EOC Emergency Operations Center
EPA Environmental Protection Agency
ERAF Education Review Augmentation Fund
FEMA Federal Emergency Management Agency
FF Firefighter
FTE Full Time Equivalent
GAAP Generally Accepted Accounting Principles
GAAS Generally Accepted Auditing Standards
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GIS Geographic Information Systems
GO General Obligation
HDPE High-Density Polyethylene Pipe
HSP High Service Pump
HVAC Heating & Air Conditioning
ICMA International City/County Management Association
IT Information Technology
LAFCO Local Agency Formation Commission
LSWTP Louis Stralla Water Treatment Plant
MDC Mobile Data Center
MGD Million Gallons per Day
MSD Metropolitan Sewer District
MTC Metropolitan Transportation Commission
Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
NBC North Bay Cooperative Library System
NCTPA Napa County Transportation Planning Agency
NFPA National Fire Protection Association
NLS Northnet Library System
NSIB Napa Special Investigation Bureau
OCLC Online Computer Library Center, Inc.

OES Office of Emergency Services
PERS Public Employees Retirement System
PLF Public Library Foundation
POF Police Officers Foundation
REMIF Redwood Empire Municipal Insurance Fund
RIMS Records Integrated Management System
RLS Robert Louis Stevenson Middle School
RWQCB Regional Water Quality Control Board
SBW Stonebridge Well
SCADA Supervising Control and Data Acquisition
SCBA Self-Contained Breathing Apparatus
SNAP Solano & Napa Partners
SWRCB State Water Resource Control Board
TID Tourism Improvement District
TOT Transient Occupancy Tax
VFD Variable Frequency Drive
WTP Water Treatment Plant
WWTP Waste Water Treatment Plant
Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
Funds
101 GENERAL FUND: The primary reporting vehicle for current government revenues and operations, this fund accounts for all financial resources not required by law or City Council actions to be accounted for in another fund.
209 HOME GRANT: This fund is used for expenditures and grant reimbursements through the HOME Investments Partnership Program from the State of California Department of Housing and Community Development for owner-occupied residential rehabilitation program to assist low-income homeowners who’s primary residences are in need of repairs. This program is referred to as the, “HOME Grant.” The City of St. Helena has an agreement with the Housing Authority of the City of Napa for the administration of this grant.
211 ENVIRONMENTAL PROTECTION AGENCY GRANT (EPAG): This fund is used for expenditures and grant reimbursements for Environmental Protection Agency Grant (EPAG) funded programs or projects. 212 DEPARTMENT OF HOMELAND SECURITY (DHSG): This fund is used for expenditures and grant reimbursements for Department of Homeland Security Grant (DHSG) funded programs or projects. 213 GANG VIOLENCE SUPRESSION GRANT: This fund is used for expenditures and grant reimbursements for gang violence suppression.
216 PUBLIC SAFETY IMPACT FEES: Section 22.5 of the City Code establishes this fund to accumulate revenues from fees on building permits to be used solely for equipment and facilities' costs for Police and the Fire Departments. Vehicles, capital equipment, and building improvements are approved uses. 218 PUBLIC LIBRARY FOUNDATION: This fund is used to account for State Aid for libraries and related expense account for proceeds from the State of California under the California Library Services Act and related expenditures.
219 CLSA LIBRARY RESTORATION: This fund was established as a special revenue fund to account for proceeds from the State of California under the California Library Services Act and related expenditures. 222 PARK DEVELOPMENT: A special revenue fund for Ballpark State Grant, Proposition 12 Park per capita funding, other park grants, and park donations. These funds are restricted for park improvements and development.
223 SKATE PARK LIGHTING: This fund is used to account for donations and is used to fund the expenses incurred in maintaining the Skate Park lights.
224 PUBLIC SAFETY (COPS): A special revenue fund used to account for transactions related to supporting front line police officers.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
225 STATE GAS TAX 2105: This fund is used to account for proceeds and expenditures of revenue received as a result of Proposition 111. Funds are restricted for use in the same manner as Section 2106/07. In addition, Proposition 111 established a "Maintenance of Effort" provision requiring cities to continue to provide matching street related expenditures from the General Fund equal to the average amount expended over the past 3 years.
226 STATE GAS TAX 2106: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highways Code Section 2106. Apportionments are based on vehicle registration, assessed valuation, and population. Funds are restricted to any street or road purpose that include: construction, maintenance and allocated overhead related to streets, roads, bridges, culverts, curbs, gutters, sidewalks, traffic signals, right-of-way landscaping, traffic signs, bike paths adjacent to streets and roads.
227 STATE GAS TAX 2107: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highways Code Section 2107. Apportionments are based on population. Uses of funds are the same as those listed for fund 225. 228 STATE GAS TAX 2107.5: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highway Code Section 2107.5. Apportionments are based on population. Funds are restricted for use in covering the costs of street related engineering and administrative expenses. Cities with a population of less than 10,000 may use these funds for acquisition of rights-of-way and construction of its street system. 229 STATE GAS TAX 2103: Section 2103 was added beginning with the 2010-11 fiscal year to allocate funds from a new motor vehicle fuel excise tax that replaces previous city and county allocations from the Proposition 42 sales tax on gasoline. This is the change known as the “fuel tax swap of 2010.” Section 2103 funds are allocated to cities and counties on a per capita basis. Funds must be used for street and highway pavement maintenance, rehabilitation, reconstruction and storm damage repair. For Proposition 42 purposes, maintenance means patching, overlay, and sealing. Reconstruction includes overlay, sealing, or widening of the roadway to bring the roadway width to the desirable minimum pavement width consistent with accepted design standards for local streets and roads. However, widening of a roadway does not include widening for increasing the traffic capacity of a street or road. 230 RMRA: Section RMRA was added beginning with the 2017-18 fiscal year which includes funds from the following taxes enacted by the Road Repair and Accountability Act of 2017: the 12 cent gasoline excise tax, 20 cent diesel fuel excise tax, transportation improvement fees and transportation loan repayments. 235 MEASURE A: This fund is used to account for proceeds received under Measure A, the countywide flood management plan. This Ordinance imposed a one-half of one percent transaction and use tax in the County and established a Flood Protection and Watershed Improvement Expenditure Plan. Any amendments to the use of this tax as established by the Joint Powers Agreement, resolution 98-118 shall be recommended to the Napa County Flood Control, Water Conservation District, Financial Oversight Committee and the Technical Review Committee for approval. This Tax is scheduled to expire in 2018.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
237 EMERGENCY FLOOD RELIEF: This fund is for allocations for disaster assistance relating to flood damage.
238 TRAINING DEVELOPMENT: This fund was established to account for proceeds from the Police Officers Standards and Training fund to cover the costs of Police officer's training. Proceeds come in the form of reimbursements.
240 MEASURE T: At the General Election held on November 6, 2012, the voters of Napa County approved a ½-cent sales tax increase known as Measure T, which was implemented on July 1, 2018. Measure T funding is to be used for maintenance, reconstruction, and/or rehabilitation of streets, roads, and transportation infrastructure within the public right-of-way including, but not limited to: sidewalks, curbs and gutters, curb ramps, lighting, traffic signage, striping, and local roadway drainage. 241 MEASURE T CLASS I TRAILS: This funding is a match from the City that is required in order to receive Measure T funding. Each year the City must dedicate the appropriate funds equal to 6.67% of Measure T revenues earned that year, which will be used for Class 1 Bike Facility projects identified in the adopted Countywide Bicycle Plan.
277 PROP 56 GRANT: This fund is used to account for expenditures and reimbursements related to the Tobacco Grant Program, which provides funding to promote a healthier California by reducing illegal sales and marketing of cigarettes and tobacco products to minors. 278 BSCC GRANT: This funding was approved by the State of CA to assist with compliance checks and enforcement efforts of those diverted from the state prison system. The St. Helena Police Department will use these funds to address crime impacts in the community, strengthen the relationship between law enforcement and the community, create greater transparency for the organization, and implement best practices for law enforcement.
279 ASSET FORFEITURE: A special revenue fund for monies from adjudicated crime cases restricted for public safety purposes.
280 COMMUNITY ACTIVITY FUND: This fund is used to account for donations received to be used towards youth community activities within the community. Activities include the Teen Center. Beginning in FY 2019, this fund is no longer active and activity is accounted for in the General Fund Recreation budget. 283 TREE CITY USA: This fund was established in fiscal year 1996/97 to account for expenditures related to the maintenance and planting of trees located on City right of ways and in parks within the City. The City is seeking a designation from the Arbor Foundation for this effort. Revenue sources include General Fund transfers and private donations.
286 BOCCE BALL LEAGUE: This fund is used to account for the costs of running Bocce league services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
287 HARVEST FESTIVAL: This fund is used to account for revenues from registration fees and donations and is used to fund the expenses incurred in administering the Harvest Festival. 288 FOURTH OF JULY: This fund is used to account for donations and is used to fund the expenses incurred in administering the Fourth of July fireworks show.
289 RECREATION PROGRAMS: Used to account for revenues from registration fees or other income from recreation programs and funding the expenses incurred in providing those programs. Council established this fund to monitor the ability of the recreation programs to be self-sustaining excluding costs associated with the Recreation Director. Beginning in FY 2021, this fund is no longer active and activity is accounted for in the General Fund Recreation budget.
290 TOURISM IMPROVEMENT DISTRICT (TID): The Napa Valley Tourism Improvement District was created in 2010 and is funded through an assessment on hotel room nights implemented and collected by lodging businesses throughout Napa Valley. The intent of the assessment is to support local activities and products that promote, support and enhance locally based tourism and hospitality efforts. Revenue is currently 2% of taxable room rent. These funds are directed by the Tourism Board created by the County MOU.
291 SB-1186 STATE FEES: Effective January 1, 2013 an additional state fee of $1 was added to the business license application and renewal fee for, (1) the purpose of increasing disability access and compliance with construction-related accessibility requirements, and (2) developing educational resources for businesses to facilitate compliance with federal and state disability laws. This fee sunsets on December 31, 2018. 295 N.O.A.A.: This fund is used to account for monies used toward the compensation and mitigation project known as the Northern Napa River Tributary Stream Surveys. 329 STABO TRUST: This fund is used to account for proceeds and expenditures toward the upkeep of Stabo Park located on Hunt Avenue.
375 MADELINE MURRAY TRUST FUND: The proceeds from a non-expendable trust established in 2000 as a bequest from the Madeline Murray, through the Madeline Murray and Bertha Tranah Foundation.

The funds are to be used for new equipment purchases for the Police Department. The Fire Department also receives funding from the Madeline Murray and Bertha Tranah Foundation but it is given directly to the St. Helena Volunteer Fire Department, a non-profit organization. 380 FRIENDS & FOUNDATION, ST. HELENA PUBLIC LIBRARY: This fund is used to account for grant monies to the St. Helena Public Library from the 501(c)(3) support organization FFSHPL and related expenditures. 381 RYAN LIBRARY TRUST: A non-expendable trust established in 1941 as a bequest from the estate of John Joseph Ryan. Only earnings on investments may be appropriated for library expenditures.

Expenditures are restricted to any and all costs of maintaining the library. The fund represents the earnings on investments that are available for expenditure. The non-expendable principal is held separately.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
382 MARTIN ESTATE TRUST: This is a non-expendable trust established in 1968 as a bequest from the estate of Leo H. Martin. Only earnings on investments may be appropriated for library expenses. These expenses are limited to extending, improving and enlarging the selection of books on California and Napa County History. The fund represents the earnings on investments that are available for expenditure. The non-expendable principal is held separately.
384 TWEED TRUST – ENHANCEMENT DISTRIBUTION: A trust established in 2000 as a bequest from Dorothy L. Tweed and governed by the Wood Endowment administrative framework. This fund is the expendable annual 4% distribution from the Tweed Enhancement Account of the net fair market value of assets. Funds are to benefit the library and provide support to enhance and enrich basic library services and to enhance the interior of the building. All funding requests are approved by the Library Board of Trustees and the City Council.
420 FIRE STATION BONDS: Long-term debt associated with the issuance of the 1996 Fire Station Bonds is accounted for here. The bonds, bearing interest from 5.0% to 6.75% are payable January 1 and July 1 of each year through the year 2016. Principle matures each July 1 at $65,000 to $175,000 from 1998 through 2016. Debt service is financed through property tax assessments on all property within the City. Rates are established annually by the City Council and must be certified to Napa County Auditor/Controller by August 15 of each year.
443 SOUTH S.H. DRAINAGE ASSESSMENT: Fund established to account for a Subdivision Reimbursement Agreement wherein a developer installed an oversized storm drain improvement and the City by ordinance 89-11 set up the South St. Helena Drainage Improvement Benefit Zone to assess property owners benefiting from the improvement to pay the costs associated with the storm drain. As fees are collected, they are remitted to the developer less 1.5% for City administrative costs. 561 WATER ENTERPRISE: This fund is used to account for the costs of providing water services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise. 571 SEWER ENTERPRISE: This fund is used to account for the costs of providing sewer services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise. 582 CITY GARAGE: This Internal Service Fund is designed to account for the total costs of maintaining the fleet of vehicles and automotive equipment owned by the city. Costs are allocated to the various user departments based on time and materials used within those user departments. 592 EQUIPMENT REPLACEMENT: This Internal Service Fund is designed to account for the total costs and set aside funds for future replacement costs of equipment. This includes vehicles, computers and other equipment as identified. As equipment is identified, user departments will be allocated costs based on estimated costs of replacement.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
593 FIRE DEPARTMENT CAPITAL EQUIPMENT REPLACEMENT: This Fund is designated to account for funds set aside for future replacement costs and maintenance costs of Fire Department equipment. Funds included are received from Fire Department Strike Team Revenues received for use of fire apparatuses and equipment during Strike Teams Incidents.
700 FLOOD CONTROL CAPITAL RESERVE: his fund is used for the expansion, major repair or replacement of the flood control facilities located near Vineyard Valley Mobile Home Park. This fund is required to be in effect for the term of the City's State Revolving Loan, which is currently through 2028. 713 CIVIC IMPACT: This fund is used to accumulate restricted funds from new development’s proportionate share of the depreciated replacement cost of a range of facility types including City Hall, corporation yard facilities, as well as library and recreation facilities. 733 CIVIC CIP: This fund is used to account for transactions as they relate to Civic Capital Improvement Projects (CIP).
734 PARK IMPACT: This fund is used to accumulate funds from new or proposed residential development solely for park land acquisition and park improvements. 740 TRAFFIC MITIGATION IMPACT: This fund is used to accumulate funds from new or proposed development to finance circulation improvements to reduce the impacts of traffic generated by new development within the City.
741 STREETS CIP: This fund is used to account for transactions as they relate to Streets Capital Improvement Projects (CIP).
742 STORM DRAIN IMPROVEMENT: This fund is used to accumulate funds from new development’s proportionate share of planned drainage system improvements. 744 HOUSING IMPACT FEES: This fund is used to accumulate funds from new or proposed development in order to defray the costs of providing affordable housing in the City. Beginning in FY 2019, this fund is no longer active and activity is accounted for in Fund 751 Affordable Housing. 745 PARKING IN-LIEU: This fund is used to accumulate funds from new or proposed development to pay for all or a portion of the costs associate with providing new parking facilities in the City. 751 AFFORDABLE HOUSING: This fund is used to accumulate funds from new or proposed development in order to defray the costs of providing affordable housing in the City. 752: MEASURE E: Measure E went into effect on January 1, 2019, increasing the Transient Occupancy Tax from 12 to 13 percent to fund workforce housing. The additional 1% is placed in this fund and all revenues are restricted to programs and services for affordable and workforce housing. Affordable and workforce housing services and programs funded from Measure E include activities to increase, improve, and preserve the City’s supply of rental and for-sale housing for households earning up to 120% of area median income.

Agenda Item #10.1.

READERS GUIDE TO THE BUDGET
763 WATER CIP: This fund is used to account for transactions as they relate to Water Capital Improvement Projects (CIP).
764 WATER IMPACT: This fund is used to accumulate funds from new or proposed development to pay for water system capital improvements needed to support new development. 773 WASTEWATER CIP: This fund is used to account for transactions as they relate to Wastewater Capital Improvement Projects (CIP).
774 WASTEWATER IMPACT: This fund was established to account for the costs of constructing and improving the wastewater treatment plant and sewer collection system in order to support new development.

Agenda Item #10.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2022 2023 2023 6/30/2023
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
FUND 101, GENERAL FUND               10,415,771              17,286,421 Non‐Departmental 3,896,516
City Council                392,708
City Manager/Clerk 924,603
Finance/Human Resources/IT 1,081,673
City Attorney                386,000
Planning/Building 1,112,778
Library                934,708
Recreation                901,774
Fire             2,063,312
Police             3,639,929
Public Works             3,316,359
TOTAL GENERAL FUND $            10,415,771 $        17,286,421 $        18,650,360 $              9,051,832

OTHER FUNDS
Fund 209, HOME Grant                    392,728                250,150                   25,000                    617,878 Fund 212, Department of Homeland Security                         1,127                        400                        400                         1,127 Fund 213, Gang Violence Suppression Grant                            276                              ‐ 5                                                          281 Fund 216, Public Safety Impact Fees                    620,033                   29,500                        264                    649,270 Fund 218, Public Library Foundation                         1,310                             5                     1,300                              15 Fund 219, CLSA Library Restoration                         1,887                          15                     1,350                            552 Fund 222, Park Bond Act                            222                                     ‐ ‐                                                                222 Fund 224, Public Safety (COPS)                    253,813                146,550                133,400                    266,963 Fund 225, State Gas Tax 2105                                  ‐                   37,925                   37,800                            125 Fund 226, State Gas Tax 2106                                  ‐                   21,764                   21,664                            100 Fund 227, State Gas Tax 2107                       23,481                   54,090                   51,590                       25,981 Fund 228, State Gas Tax 2107.5                         8,669                     2,100                     2,000                         8,769 Fund 229, State Gas Tax 2103                       63,561                   55,060                   54,560                       64,061 Fund 230, Road Maint & Rehab Account                    128,972                138,814                138,364                    129,422 Fund 235, Measure A                       43,568                         ‐ 250                                                     43,818 Fund 237, Emergency Flood Relief                    175,036                      ‐ 1,800                                                  176,836 Fund 238, Training Development                       23,563                     3,700                     8,000                       19,263 Fund 240, Measure T                 2,562,479             1,371,970                895,286                 3,039,163 Fund 241, Measure T Class 1 Trails                    287,937                    ‐ 88,000                                             375,937 Fund 277, Prop 56 Grant                                  ‐                146,723                 ‐ 146,723 Fund 278, BSCC Grant                         2,627                           ‐ 30                                                       2,657 Fund 279, Asset Forfeiture                       55,012                     6,450                     6,500                       54,962 Fund 283, Tree City USA                     ‐ 131,666                                               ‐ 131,666 Fund 286, Bocce Ball                       62,030                   40,500                   27,827                       74,703 Fund 287, Harvest Festival                       11,301                     3,900                   15,100                            101 Fund 288, Fourth of July                       23,202                   40,000                   55,000                         8,202 CITY OF ST. HELENA

FUND BUDGET SUMMARY
Fiscal Year 2022/2023
Agenda Item #10.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2022 2023 2023 6/30/2023
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
Fund 289, Recreation Programs                        ‐ 36,050                                                  ‐ 36,050 Fund 290, Tourism Improvement District                       13,826                551,040                550,590                       14,276 Fund 291, SB‐1186 State Fees                       17,786                     2,720                     5,000                       15,506 Fund 295, N.O.A.A.                         2,717                           ‐ 25                                                       2,742 Fund 329, Stabo Trust                       37,555                         ‐ 400                                                     37,955 Fund 375, Murray Ex Trust                       17,985                     1,850                     4,860                       14,975 Fund 380, Friends and Foundation                       45,859                137,400                144,288                       38,971 Fund 381, Ryan Library Trust                       13,846                         ‐ 250                                                     14,096 Fund 382, Martin Library Trust                       24,577                        450                        700                       24,327 Fund 384, Tweed Trust Enhancement Dist.                    767,108                   62,856                   50,000                    779,964 Fund 420, Fire Station GO Bonds                        ‐ 12,361                               ‐                                                     12,361 Fund 443, South St. Helena Drainage                       29,969                         ‐ 325                                                     30,294 Fund 561, Water Enterprise                 3,203,345             6,625,840             6,625,840                 3,203,345 Fund 571, Sewer Enterprise                 3,771,200             3,385,563             3,385,563                 3,771,200 Fund 582, Garage                     (30,273)                316,590                316,589                     (30,272) Fund 592, Equipment Replacement                    255,241                458,000                398,669                    314,572 Fund 593, Fire Capital Equipment Replacement                     ‐ 132,994                                                 40,000                       92,994 TOTAL OTHER FUNDS $            12,833,916 $        13,732,860 $        13,286,943 $            13,279,833

CAPITAL FUNDS
Fund 700, Flood Control Protection                    141,045                   51,500                   30,000                    162,545 Fund 713, Civic Improvement Impact Fees                    762,041                   26,000                     1,295                    786,746 Fund 733, Civic Capital Improvement                    768,960             2,879,693             2,519,019                 1,129,634 Fund 734, Park Impact Fees                 1,083,198                   83,000                640,659                    525,539 Fund 740, Traffic Mitigation Impact Fees                 2,770,742                   65,000                874,906                 1,960,837 Fund 741, Streets Capital Improvement                   (414,023)             2,536,445             2,078,056                       44,366 Fund 742, Storm Drain Impact Fees                    668,689                   22,000                        264                    690,425 Fund 745, Parking In‐Lieu                    656,020                     5,000                   30,000                    631,020 Fund 751, Affordable Housing                 1,505,338                   65,295                   25,000                 1,545,633 Fund 752, Measure E                                  ‐                287,718                   10,000                    277,718 Fund 763, Water Capital Improvement                        ‐ 92,020                                              900,000                   (807,980) Fund 764, Water Impact Fees                    177,869                   37,164                     1,296                    213,738 Fund 773, Wastewater Capital Improvement                 1,642,632             8,397,856           13,436,139                (3,395,651) Fund 774, Wastewater Impact Fees                    605,841                   16,918                678,556                     (55,796) TOTAL CAPITAL FUNDS $            10,460,373 $        14,473,589 $        21,225,189 $              3,708,773 TOTAL ALL FUNDS 33,710,061 $            $       45,492,870 $       53,162,493 $           26,040,438 *Estimated Balances are Unassigned Fund Balance.

Agenda Item #10.1.

# DESCRIPTION AMOUNT
1 Streets CIP ‐ Measure T Class 1 Trails 85,000
2 4th of July 40,000
3 Equipment Replacement Fund 458,000
4 HMGP Defensible Space Match 40,750
5 Streets CIP ‐ Oak Ave & College Ave Improvements 50,000 6 Streets CIP ‐ Measure T MOE 379,189
1,052,939
7 Streets CIP 37,800
8 Streets CIP 21,664
9 Streets CIP 40,590
10 Streets CIP 2,000
11 Streets CIP 54,560
12 Streets CIP 138,364
294,978
13 Streets CIP 895,286
895,286
14 Tree City Fund Balance ‐ Activity Transferred to GF 131,666 131,666
15 Recreation Fund Balance ‐ Activity Transferred to GF 36,050 36,050
16 TID Assessment Admin Fee 4,999
4,999
17 Transfer to Civic CIP 515,659
515,659
18 Transfer to Wastewater Impact Fee ‐ Impact Fee 873,610 873,610
19 Transfer to Wastewater CIP 677,260
677,260
4,482,447
(1) Transfers may decrease based on total activity at year end (2) Impact fee loan to assist with funding for the WWTP Upgrade project 226 741
227 741
228 741
229 741
283 101

TOTAL TRANSFERS FROM TREE CITY FUND
FROM: HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 225 741
230 741
TOTAL TRANSFERS FROM HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1)

TOTAL TRANSFERS
FROM: WASTEWATER IMPACT FEE FUND
774 773

TOTAL TRANSFERS FROM WASTEWATER IMPACT FEE FUND
FROM: PARK IMPACT FEE FUND
734 733

TOTAL TRANSFERS FROM PARK IMPACT FEE FUND
FROM: TID
290 101

TOTAL TRANSFERS FROM TID FUND
FROM: MEASURE T
240 741

TOTAL TRANSFERS FROM MEASURE T FUND
FROM: RECREATION
289 101

TOTAL TRANSFERS FROM RECREATION FUND
FROM: TREE CITY

TOTAL TRANSFERS FROM GENERAL FUND
101 733
101 741
101 741
592
FROM: TO:

FROM: GENERAL FUND

SCHEDULE OF TRANSFERS
Fiscal Year 2022/2023
101 241
101 288
101
FROM: TRAFFIC MITIGATION IMPACT FEE FUND
740 774

TOTAL TRANSFERS FROM TRAFFIC MITIGATION IMPACT FEE FUND Agenda Item #10.1.

General Fund 1,052,939
Highway Users Tax ‐ 225 37,800
Highway Users Tax ‐ 226 21,664
Highway Users Tax ‐ 227 40,590
Highway Users Tax ‐ 228 2,000
Highway Users Tax ‐ 229 54,560
Road Maintenance & Rehab Act 138,364
Measure T 895,286
Tree City 131,666
Recreation 36,050
TID 4,999
Park Impact Fee Fund 515,659
Traffic Mitigation Fee Fund 873,610
Wastewater Impact Fee Fund 677,260
4,482,447
= 172,715
= 40,000
= 458,000
670,715
= 85,000
= 556,409
= 1,619,453
= 677,260
= 873,610
3,811,732
TOTALS: 4,482,447
=
226 =
227 =
228
Wastewater CIP 773
Wastewater Impact Fee 774
Subtotal Capital
Civic CIP 733
Streets CIP 741
Measure T Class 1 Trails 241
Capital Equipment 592
Subtotal Operations

CAPITAL
SUMMARY TRANSFERS IN:

OPERATIONS
General Fund 101
Fourth of July 288
TOTALS:
740 =
774 =
289 =
290 =
734 =
225 =
240 =
283 =
=
229 =
230

SCHEDULE OF TRANSFERS
Fiscal Year 2022/2023
SUMMARY TRANSFERS OUT:
101 =
Agenda Item #10.1.

CITY OF ST. HELENA

DESCRIPTIONS OF REVENUE SOURCES
FISCAL YEAR 2022‐23

GENERAL FUND
Property Taxes ($5,911,328) ‐ Real property within the City is taxed at 1% of assessed value as determined by the County Assessor. The City’s share of this tax is approximately 16%. For fiscal year 2022‐23 a growth factor of 3.4% has been applied.  The growth factor has been applied to the FY 2021‐22 adjusted budget excluding, which was budgeted based on historical average.

Napa County is using the Teeter Plan for collections that provides the City with 100% of the taxes assessed with the County in turn keeping all delinquent penalties and interest collected. This category includes revenues for Property Tax Secured, Property Tax Unsecured, Prior Year Property Tax, Homeowner Property Tax, Real Property Transfer Tax, and In Lieu VLF.  Previous budgets had a separate revenue category for In Lieu VLF; starting in FY 2017‐2018 this item was added to the budget document to resemble the audited financial statements more closely.

Agenda Item #10.1.

Sales Tax and Sales Tax in Lieu ($6,218,148) ‐ The City receives 1.5% of retail sales made within the City limits. Sales tax in St. Helena is derived from a diversity of commercial operations such as wineries, tasting rooms, retail shops, restaurants, building supply, and car dealers. Estimates for sales tax are based on the most likely model presented by Avenue Insights & Analytics, the City’s sales tax consultant. FY 2021‐22 Estimated amount is a 26.15% increase over FY 2021‐22 Estimated amount, which continues to recover from the COVID‐19 pandemic that resulted in numerous business closures caused by public health orders.

Agenda Item #10.1.

Transient Occupancy Tax ($3,437,647) – The City has a tax rate of 12% on all overnightstays when occupying a room, rooms, or other living space in a hotel, inn, tourist home or house, motel, or other lodging if the stay is for a period of 31 days or less.  The tax is paid by the guests staying at these accommodations.  Due to impacts from the COVID‐19 Pandemic health orders that caused rapidly diminishing occupancy beginning in March 2020, Transient Occupancy Tax remains the most volatile of the City’s primary General Fund revenue sources.

FY 2021‐22 performance was higher than anticipated, which is a result of increased travel as pandemic restrictions relax. However, it is unknown if the surge in occupancy is sustainable.

Therefore, the City continues to remain cautious in projecting TOT revenues. Projections were based on a 4% increase in pre‐pandemic revenue collections.

Agenda Item #10.1.

Business License Tax ($101,000) ‐ This revenue is generated by a license tax paid by all businesses operating within the City. With revenues declining during the current fiscal year, a relative decrease in revenue has been projected for FY 2022‐23.

Building & Planning Revenue ($558,431) ‐ This category includes revenues for Building Permits, Building Inspection and Administrative Fees, Planning Application and Permit Fees, and Short‐ Term Rental Permit Fees.

Agenda Item #10.1.

Other ($1,107,148) ‐ This category includes revenues for Franchise Taxes, Charges for Services, Fines and Forfeits, Development Fees, Intergovernmental Fees, Interest and Rents, and Miscellaneous General Fund Revenues.   The significant increase in the FY 2020‐21 revenue received is due to Emergency Relief related to reimbursements for expenses incurred by the LNU Lightning Complex Fire and Glass Fire.

Agenda Item #10.1.

ENTERPRISE FUNDS
Water Enterprise Service Charges ($6,625,840)  ‐  Revenues charged to users of the municipal water system. The City entered a Phase II Water Emergency in November 2020, which implemented a penalty structure that is assessed to users that exceed their monthly water allocation. As a result of the penalty structure, water revenues declined by approximately 10.5% in FY 2021‐22 as water conservation was realized.  The City engaged Raftelis to conduct a Water and Wastewater Rate Study in FY 2021‐22. It is anticipated that the new rates will be implemented in April 2023. Funds are used to pay for debt service payments, operations and maintenance, and capital projects.

Agenda Item #10.1.

Wastewater (Sewer) Enterprise Service Charges ($3,385,563) ‐ Revenues charged to users of the municipal sewer system. The City entered a Phase II Water Emergency in November 2020, which implemented a penalty structure that is assessed to users that exceed their monthly water allocation.   FY 2021‐22 projected revenues declined by approximately 4.19% because of decreased sewer commodity revenue which is based on actual water usage. The decline was a result of water conservation measures. Funds are used to pay for debt service payments, operations and maintenance, and capital projects.

Agenda Item #10.1.

STAFF OVERVIEW
DEPARTMENTS FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23 CURRENT +/‐ CITY ADMINISTRATION 6.00 6.00 6.00 4.00 5.00 1.00
ADMINISTRATIVE SERVICES 5.00 5.00 5.00 7.00 8.00 1.00
PLANNING/BUILDING 6.00 6.00 5.00 5.00 5.00 0.00
POLICE 17.75 18.75 16.75 17.75 18.75 1.00
FIRE 8.63 10.20 10.15 10.15 14.12 3.97
LIBRARY 7.95 7.95 6.95 6.95 5.98 (0.97)
RECREATION 7.85 7.85 7.35 6.85 7.85 1.00
PUBLIC WORKS‐ADMINISTRATION 7.00 7.00 6.50 6.50 9.50 3.00 STREET/SEWER/PARKS/TREES/GOVT BLD 8.00 8.50 9.00 9.50 9.90 0.40 WATER DISTRIBUTION 3.00 3.00 3.00 3.00 3.00 0.00
WATER TREATMENT PLANT 3.00 3.00 3.00 3.00 2.30 (0.70)
WASTEWATER TREATMENT PLANT 3.00 3.00 3.00 3.00 2.30 (0.70) TOTAL FTE'S 83.18 86.25 81.70 82.70 91.70 9.00

STAFFING COMPARISON BY DEPARTMENT
IN FULL‐TIME EQUIVALENTS
CITY OF ST. HELENA
A L L O C A T I O N   O F   C I T Y   P O S I T I O N S Fiscal Year 2022‐23
A significant part of the City's Operating Budget is salaries and benefits. Funding for employees who in turn provide services to our citizenry make up 45.8% of the total operational budget; amounting to $14,218,121 (including Unfunded Liability for PERS).  The following graph identifies full‐time equivalent (FTE) positions by department.

Authorized positions for fiscal year 2023 are 91.70 FTE's. Part‐time positions make up 14.57 FTE's of the total FTE's. Not included in the above figures are 1 Mayor, 4 Council Members, 5 Planning Commissioners, Recreation Program Instructors or Tree Maintenance Workers who are hired on an as needed basis.

The proposed budget shows the addition of several positions during FY 2021‐22 and FY 2022‐23. An increase of 1.0 FTE in City Administration was a result of the newly created Assistant City Manager position approved in FY 2021‐22. An increase of 1.0 FTE in the Administrative Services Department is the result of a newly created Administrative Services Analyst position FY 2021‐22. An increase of 1.0 FTE in the Police Department is the result of unfreezing one Police Officer position in FY 2021‐

22. A net decrease of 3.97 FTE in the Fire Department is the addition of four full‐time Firefighters, increasing the Fire Chief to full‐time and decreasing part‐time salaries as a result of the addition of the full‐time positions during FY 2021‐22. A net decrease in the Library Department is a result of freezing one Library Associate position and increasing the part‐time hours.

The increase of 1 FTE in the Recreation Department is a result of unfreezing one Recreation Supervisor position. The increase of 3.0 FTE in Public Works Administration is the result of the unfreezing the Senior Civil Engineer and Environmental Technician positions and the addition of a Treatment Plant Manager position. The increase in the Parks division is a result of shifting one Maintenance Worker position from being split 50/50 between Public Works and Recreation to 100% Public Works. The net decrease in the Treatment Plants is a result of the addition of one Treatment Plant Manager to oversee the plants and the elimination of the Chief Plant Operators. 5%
9%
5%
20%
15%
7%
9%
10%
11%
3%
3% 3%

CITY ADMINISTRATION

ADMINISTRATIVE

SERVICES

PLANNING/BUILDING
POLICE
FIRE

LIBRARY

RECREATION
PUBLIC WORKS‐

ADMINISTRATION

STREET/SEWER/PARKS/

TREES/GOVT BLD

WATER DISTRIBUTION

WATER TREATMENT
PLANT

WASTEWATER

TREATMENT PLANT
Agenda Item #10.1.

AdministraƟve

19.00 FTE
City Manager
Assistant City Manager
City Clerk
Finance
Human Resources
InformaƟon Technology
Planning & Building*
Community Services

15.83 FTE
Library*
RecreaƟon*
Public Safety

32.87 FTE
Fire
Police*
Public Works

28.00 FTE
AdministraƟon*
Water
Wastewater
Economic Development
General AdministraƟon
Housing Programs
ElecƟons
Records Management
AccounƟng/Payroll
Budget Management
UƟlity Billing
Human Resources
Risk Management
City AƩorney
(Contract)
Interim City Manager
James McCann
Mayor and
City Council
Residents of
St. Helena
Boards and
Commissions (4)
City of St. Helena
Fiscal Year 2022/23 OrganizaƟonal Chart
InformaƟon Technology
Desktop Support
TelecommunicaƟons
Community Engagement
Children’s Programs
Resources & InformaƟon
Community Events
Adult & Youth Programs
Adult & Youth Sports
Fire ProtecƟon
Emergency Response
Life Safety EducaƟon
Crime PrevenƟon
Emergency Service
Traffic Enforcement
ConstrucƟon Management
Engineering
Capital Improvement
Streets
Storm Drains
Wastewater CollecƟons
Parks and Tree
Maintenance
Water and Wastewater
Treatment
Government Buildings and
Grounds Maintenance
City Garage
Fleet Management
Planning
Building InspecƟons
Code Enforcement
*Not all FTE will be filled, as some posiƟons have been frozen during the start of FY 2022‐23.

Agenda Item #10.1.

General Fund
The General Fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund.

Agenda Item #10.1.

CITY OF ST. HELENA
GENERAL FUND REVENUES ‐ $17,286,421
FISCAL YEAR 2022‐23

GENERAL FUND REVENUE COMPARISON
Agenda Item #10.1.

CITY OF ST. HELENA
GENERAL FUND YEAR EXPENDITURES ‐$18,650,360

BY DEPARTMENT
FISCAL YEAR 2022‐23

GENERAL FUND YEAR OVER YEAR EXPENDITURES
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed Agenda Item #10.1.

General Fund Revenues
Actual Actual Actual Adopted Adjusted Estimated Proposed Account Description 2019 2020 2021 2022 2022 2022 2023
101‐30‐10‐00‐00 Property Tax‐Secured 3,940,490                4,109,646         4,491,375        4,424,468        4,398,942        4,398,942        4,574,900 101‐30‐11‐00‐00 ERAF Shift to State 342,386                      309,857             ‐ 465,733                               443,774           496,468           230,000 101‐30‐20‐00‐00 Property Tax‐Unsecured 125,292                      127,427              22,927           162,196           161,261           161,261           167,711 101‐30‐30‐00‐00 Prior Year Property Tax 1,035                                   964                4,323                1,588                1,588                8,823                1,642 101‐30‐90‐00‐00 Real Property Transfer Tax 83,805                          67,964            171,689             88,000             88,000           110,000           110,000 101‐32‐05‐00‐00 In Lieu VLF             726,626           776,392            810,122           782,140           777,628           777,628           808,733 101‐32‐20‐00‐00 Homeowner Property Tax 15,555                          15,260              12,492             17,739             17,739             13,460             18,342 5,235,189        5,407,511        5,978,661        5,476,132        5,888,932        5,966,582        5,911,328 101‐30‐40‐00‐00 Retail Sales/Use Tax 3,159,579                2,822,979         2,945,506        3,058,400        3,058,400        3,058,400        3,822,848 101‐30‐42‐00‐00 Public Safety Sales Tax 61,687                          66,742              69,493             71,800             71,800             71,800             80,300 101‐30‐43‐00‐00 Sales Tax In Lieu                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐30‐44‐00‐00 Measure D 1,743,519                1,650,599         1,723,186        1,799,000        1,799,000        1,799,000        2,315,000 4,964,784        4,540,321        4,738,185        4,929,200        4,929,200        4,929,200        6,218,148 101‐30‐50‐00‐00 Transient Occupancy Tax 3,296,741                2,470,808         1,558,565        3,131,904        3,566,991        3,566,991        3,428,611 101‐30‐51‐00‐00 Transient Tax Penalty 64,084                          11,154              15,689                9,036                9,036                9,036                9,036 3,360,825        2,481,962        1,574,254        3,140,940        3,576,027        3,576,027        3,437,647 101‐30‐60‐00‐00 Franchise Tax 209,872                      215,623            210,659           212,930           212,930           218,576           335,468 209,872           215,623            210,659           212,930           212,930           218,576           335,468 101‐30‐61‐00‐00 Comcast PEG Access Fees 22,698                          22,528              21,994             22,500             22,500             22,500             22,500 101‐30‐75‐00‐00 Fire Inspection Fees 1,100                 ‐                                     ‐ 1,375                     ‐                     ‐                     ‐ 101‐31‐21‐00‐00 Building Inspection Fees                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐31‐22‐00‐00 Building Admin Fees                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐31‐23‐00‐00 Other Fire Fees 2,850                 ‐                                     ‐ 2,850                     ‐                                     ‐ 5,350 101‐33‐10‐00‐00 Planning Fees                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐33‐30‐00‐00 Sales Of Maps/Publications 210                                        59                    108                   150                   150                     25                   150 101‐33‐50‐00‐00 Police Services 33,439                          19,168                7,002             30,000             30,000             50,532             30,000 101‐33‐60‐00‐00 Administrative Fees                     ‐ ‐                     ‐                     ‐                     ‐                                          ‐ 75 101‐33‐70‐00‐00 Planning Fees (53,936)             ‐                                     ‐ 6,000                     ‐                     ‐                     ‐ 101‐33‐80‐00‐00 Engineering Fees 1,800                                    ‐ 675                     ‐                     ‐                                          ‐ 75 8,161             42,430              39,329             52,650             52,650             78,557             52,650 101‐31‐40‐00‐00 Vehicle Code Fines 28,136                          22,446              24,974             27,583             27,583             27,583             28,000 101‐31‐50‐00‐00 Other Police Fines 36,260                          24,821                8,917             28,279             28,279             28,279             25,000 101‐31‐55‐00‐00 A/R Late Penalty 3,959                                   215                    144                   500                   500                   300                   500 101‐33‐63‐00‐00 Civil Penalties 149,264                         ‐ 92,700                                 45,000              ‐ 45,000                                 45,000 101‐34‐20‐00‐00 Library Fines & Fees 4,087                                      ‐ 86                     ‐                     ‐                     ‐                     ‐ 221,705           140,267              34,035           101,362           101,362             56,162             98,500 101‐30‐70‐00‐00 Application & Permit Fees 5,475                                4,250                3,375                5,500                5,500                2,500                2,000 101‐30‐80‐00‐00 Business License 156,715                      155,021            149,069           154,896           154,896           125,000           100,000 101‐30‐81‐00‐00 Business License Penalty 1,555                                   798                    619                1,332                1,332                   500                1,000 101‐31‐20‐00‐00 Building Permits 482,404                      552,044            587,287           450,281           450,281           460,000           500,000 101‐33‐15‐00‐00 Short Term Rental Permit 15,750                          31,500              20,250             27,500             27,500             27,500             35,000 101‐33‐74‐00‐00 Planning App & Permit Fees 180,329                        85,429            111,100             75,000             75,000             75,000             75,000 101‐33‐84‐00‐00 Public Works App & Permit Fees 39,300                          41,175              54,300             37,132             37,132             52,450             38,000 101‐33‐86‐00‐00 Well Permit Fee 2,600                                 ‐ 2,600                                    1,300                1,300                   650                1,300 884,127           872,817            926,000           752,941           752,941           743,600           752,300 101‐33‐81‐00‐00 Public Works Land & Dev Fees 25,600                          19,360              20,800             20,325             20,325             20,325             10,000 25,600             19,360              20,800             20,325             20,325             20,325             10,000 Property Taxes
Sales Tax
Transient Occupancy Taxes
Other Taxes
Licenses and Permits
Fines and Forfeits
Charges for Service
Development Fees
Fines and Forfeits
Licenses and Permits
Development Fees
Property Taxes
Sales Tax
Transient Occupancy Taxes
Other Taxes
Charges for Service
Agenda Item #10.1.

General Fund Revenues
Actual Actual Actual Adopted Adjusted Estimated Proposed Account Description 2019 2020 2021 2022 2022 2022 2023
101‐32‐10‐00‐00 Motor Vehicle In‐Lieu 2,937                 ‐                     ‐                                    3,255                3,255                 ‐ 3,255 101‐32‐70‐00‐00 County Fire Contract 48,855                          48,855              48,855             48,855             48,855             48,855             48,855 101‐32‐80‐00‐00 Emergency Relief           269,490           120,930             ‐ 952,591                     ‐                                ‐ 996,456 101‐34‐61‐49‐00 Contrib from Gov ‐ Police 9,221                                 ‐ 8,484                     ‐                     ‐                                     ‐ 8,484 101‐34‐71‐00‐00 Reimb State Mandated Costs 4,538                                1,647                5,489                2,040                2,040                2,040                5,000 101‐34‐73‐00‐00 Other State Revenue 18                                     1,355                       ‐ 13                     ‐                     ‐                     ‐ 101‐34‐75‐00‐00 Restitution 181,227                              200                       ‐ 26                     ‐                     ‐                     ‐ 101‐36‐80‐00‐00 Library Abatement 3,877                                3,302                5,522                3,746                3,746                3,746                3,750 101‐38‐70‐00‐00 Allocation from Other Agency 1,948                 ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 522,112           184,773        1,012,496             57,896             57,896        1,062,836             57,605 101‐31‐70‐00‐00 Investment Earnings 262,296                      215,290             (97,343)             70,000             70,000             70,000             50,000 101‐34‐76‐00‐00 Cash Overage/Shortage 22                                           ‐ 61                     ‐                     ‐                                          ‐ 90 101‐31‐75‐00‐00 Interest Income (93)                     ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐36‐10‐00‐00 Rental Income 153,805                        89,101              79,904             73,868             73,868             86,366             13,260 101‐36‐12‐00‐00 Rec Programs Facility Rental 865                    ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐36‐11‐00‐00 Tennis Court Rentals 1,225                                    ‐ 750                                    1,425                1,425                   300                   500 418,120           305,202             (17,438)           145,293           145,293           156,756             63,760 101‐33‐20‐00‐00 Legal Cost Recovery 32,726              ‐                     ‐                                 10,000              ‐ 10,000                     ‐ 101‐33‐21‐00‐00 Storm Drain Cost Recovery                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐33‐40‐00‐00 Other Filing/Certification Fee                    ‐                    ‐ 200                                       165                   165                    ‐ 165 101‐34‐22‐00‐00 Library Copies 2,946                                 ‐ 1,585                                    3,030                3,030                1,500                1,000 101‐34‐23‐00‐00 Library Lost Material 617                                       ‐ 500                                       500                   500                   500                   300 101‐34‐24‐00‐00 Library Room Rental 305                                       ‐ 150                                       354                   354                    ‐ 354 101‐34‐31‐00‐00 Donations                    ‐                    ‐ 300                     ‐                     ‐                                     ‐ 1,000 101‐34‐31‐48‐00 Donations ‐ Fire Department                     ‐ ‐                                     ‐ 4,000                     ‐                     ‐                     ‐ 101‐34‐31‐49‐00 Donations ‐ Police Department                     ‐ ‐                                     ‐ 1,500                     ‐                     ‐                     ‐ 101‐34‐51‐00‐00 Sale of Capital Assets 1,155                                3,795                     ‐ 633                     ‐                                     ‐ 6,687 101‐34‐60‐00‐00 Contributions from non‐govt                     ‐ ‐                     ‐                     ‐                     ‐                     ‐                     ‐ 101‐34‐61‐00‐00 Contributions from Government                     ‐ ‐                             1,058,502           575,000           729,864            ‐ 729,864 101‐34‐61‐46‐00 Contributions from Gov ‐ Library                    ‐                2,000                     ‐ 500                     ‐                                     ‐ 1,000 101‐34‐70‐00‐00 Other Revenue 123,934                        41,033              39,123             55,000             55,000             99,256             55,000 101‐34‐70‐22‐47 Other Revenue ‐ Jingle                    ‐                 ‐ 4,389                     ‐                     ‐                     ‐                     ‐ 101‐34‐70‐47‐00 Other Revenue ‐ Recreation ‐                     ‐                                123,996           120,000           120,000           148,000           120,000 101‐34‐70‐47‐01 Other Revenue                     ‐ ‐                     ‐                                 20,000              ‐ 20,000                     ‐ 101‐34‐74‐00‐00 Insurance Refund                    ‐                 ‐ 1,244                     ‐                     ‐                     ‐                     ‐ 101‐39‐98‐00‐00 Operating Transfers In 15,319                             5,367            834,123                1,972                1,972                4,486           172,715 182,495             60,562        2,062,376           786,021           940,885           992,812           349,015 TOTALS 16,032,990            14,270,828      16,579,356      15,675,690      16,678,441      17,801,432      17,286,421 Miscellaneous
Intergovernmental
Interest and Rents
Miscellaneous
Intergovernmental
Interest and Rents
Agenda Item #10.1.

GENERAL FUND DEPARTMENT SUMMARY
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 4000 Non Departmental 2,008,124                                      2,711,682                   3,211,499                   3,896,516 4100 City Council 285,976                                            266,762                      434,887                      392,708 4200 City Administration 1,018,991                                      1,027,260                      733,280                      924,603 4300 Finance/HR/IT 497,387                                            414,335                      883,923                   1,081,673 4400 Attorney 241,597                                            263,017                      386,000                      386,000 4500 Planning/Building 948,466                                         1,121,499                   1,490,235                   1,112,778 4600 Library 994,165                                            948,576                   1,019,271                      934,708 4728 Parks & Recreation 272,787                                            594,378                      701,597                      901,774 4800 Fire 1,611,368                                      2,167,469                   2,006,801                   2,063,312 4900 Police 3,024,444                                      2,987,085                   3,325,398                   3,639,929 5000 Public Works 3,287,852                                      2,066,187                   3,069,445                   3,316,359 Grand Total 14,191,158                                14,568,251                17,262,336                18,650,360 10,415,771
17,286,421
(18,650,360)
(1,363,939)
9,051,832
Percentage Fund Balance 49%
Estimated Fund Balance 6/30/22

GENERAL FUND ESTIMATED FUND BALANCE
Revenues
Expenses
Use of Reserves
Estimated Fund Balance 6/30/23
60%
72%
60%
49%
0%
20%
40%
60%
80%
FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed General Fund Balance by Percentage
$8.5 M
$10.5 M $10.4 M
$9.1 M
$0.0 M
$2.0 M
$4.0 M
$6.0 M
$8.0 M
$10.0 M
$12.0 M
FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed General Fund Balance
Agenda Item #10.1.

City Council
Agenda Item #10.1.

City Council
Geoff Ellsworth - Mayor
Paul Dohring - Vice Mayor
Anna Chouteau - Council Member
Lester Hardy - Council Member
Eric Hall - Council Member
Agenda Item #10.1.

City Council (4100)
Budget 2022-23
Purpose
The City Council is the governing body of the City of St. Helena and has the power to make and enforce all laws related to municipal affairs, subject only to the limitation of the City Code and the State Constitution. The Council is responsible for the formulation of policy, enactment for legislation, control of revenues, and the appropriation of funds.

Vision Statement
St. Helena strives to be a diverse, inclusive, family-friendly, economically and environmentally sustainable community which prudently manages all of its resources, continues to improve its infrastructure, ensures its water security, provides a full range of housing, business, cultural and recreational opportunities and cherishes its historic, small-town character, beautiful natural environment and high quality of life.

Improve and Maintain Safe and Reliable City Infrastructure with a Commitment to Environmental Stewardship, Public Health, and Public Safety Stabilize, Maintain and Improve Access to Housing
Enhance Organizational Performance, Communications, and Commit to Full Public Participation and Regional Collaboration
Ensure Long-Term Economic Sustainability while Supporting St. Helena's Charm and Rural Character
Support Thriving Families and Enhance the Safety, Well-Being, and Healthy Development of our Youth
Support Initiatives that respond to and plan for Climate Change 3-Year Goals
Agenda Item #10.1.

City Council (4100)
Budget 2022-23
Authorized the appointment of the City’s next City Manager, Anil Comelo.

Adopted a resolution declaring a climate emergency committing to provide leadership and services to achieve its goal of net zero climate pollution by 2030.

Authorized three new full-time positions to substantially enhance the City’s capacity to execute and deliver the elements of the City Council’s Work Plan. The positions are: Assistant City Manager, Management Analyst for the Administrative Services Department, and a Treatment Plant Operator which will oversee both the Water and Wastewater systems.

Initiated a Youth Representative pilot program to provide youth an opportunity to share their authentic voices to community leaders
Authorized four additional full-time firefighter positions to provide station coverage 24 hours a day, 7 days a week.

Approved a conservation easement for the Flood Control Project which was the final step to release a $237,000 retention from the Department of Water Resources and closed out the Flood Control Project.

Appointed of Water and Wastewater Rate Study Advisory Committee Authorized placing of a ballot measure on the June 7, 2022 ballot for the issuance of GO Bonds for critical City infrastructure projects which has an apparent passage of 75%.

Authorized $9.3 million in financing for the Wastewater Treatment Plant Phase I upgrade project
Authorized a $250,000 permanent loan to Our Town St. Helena to assist with the development of four new affordable housing units in St. Helena.

Accomplishments
Agenda Item #10.1.

City Council
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 285,976                                            266,762                      434,887                      392,708 561 Water Enterprise 18,057                                                16,480                        21,198                        21,927 571 Sewer Enterprise 18,057                                                16,480                        21,198                        21,927 751 Affordable Housing 25,000                         ‐                               ‐                               ‐ 752 Fund                               ‐ ‐                               ‐                                                      10,000 Grand Total 347,089                                            299,723                      477,282                      446,562 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 41 City Council
20 Salaries & Benefits 120,380                                            109,869                      141,317                      146,177 21 Services 49,017                                                51,701                      128,285                        74,300 22 Supplies 176                                                       1,255                          4,219                          1,000 24 Taxes, Insurances & Contributions 177,516                                            136,897                      203,461                      225,085 Grand Total 347,089                                            299,723                      477,282                      446,562 33%
17%
0%
50%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Taxes, Insurances & Contributions
Agenda Item #10.1.

City Council Budget ‐ 4100
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
41 Council
101‐41‐00‐20‐20 Temp/Part Time 12,600                                                12,600                        12,600                        12,600 101‐41‐00‐20‐40 FICA/Medicare 1,133                                                        964                          1,253                          1,253 101‐41‐00‐20‐55 Health Insurance 67,961                                                62,977                        80,903                        84,304 101‐41‐00‐20‐75 Deferred Comp 2,573                                                        368                          4,166                          4,166 20 Salaries & Benefits 84,267                                                76,909                        98,922                      102,323 101‐41‐00‐21‐10 Communications 2,436                                                    2,340                          2,900                          2,900 101‐41‐00‐21‐15 Postage 1                                                                  15                              100                              100 101‐41‐00‐21‐40 Professional Fees 29,811                                                37,487                      101,285                        28,000 101‐41‐00‐21‐45 Other Contract Services 1,602                                                    1,350                          5,100                        21,000 101‐41‐00‐21‐53 Memberships & Publications 5,084                                                    4,583                          6,800                          6,800 101‐41‐00‐21‐55 Training & Conference 10,084                                                  5,927                        12,100                        15,500 21 Services 49,017                                                51,701                      128,285                        74,300 101‐41‐00‐22‐12 Computer Equipment                               ‐                               ‐ 741                                ‐ 101‐41‐00‐22‐13 Office Supplies 91                                                                97                              500                              500 101‐41‐00‐22‐15 Special Department Supplies 85                                                              417                          3,719                              500 22 Supplies 176                                                        1,255                          4,219                          1,000 101‐41‐00‐24‐05 Contributions 152,516                                            136,897                      203,461                      215,085 24 Taxes, Insurances & Contributions 152,516                                            136,897                      203,461                      215,085 00 Administration 285,976                                            266,762                      434,887                      392,708 561 Water Enterprise
41 Council
561‐41‐00‐20‐20 Temp/Part Time 2,700                                                    2,700                          2,700                          2,700 561‐41‐00‐20‐40 FICA/Medicare 243                                                            206                              269                              269 561‐41‐00‐20‐55 Health Insurance 14,563                                                13,495                        17,336                        18,065 561‐41‐00‐20‐75 Deferred Comp 551                                                              79                              893                              893 20 Salaries & Benefits 18,057                                                16,480                        21,198                        21,927 00 Administration 18,057                                                16,480                        21,198                        21,927 571 Sewer Enterprise
41 Council
571‐41‐00‐20‐20 Temp/Part Time 2,700                                                    2,700                          2,700                          2,700 571‐41‐00‐20‐40 FICA/Medicare 243                                                            206                              269                              269 571‐41‐00‐20‐55 Health Insurance 14,563                                                13,495                        17,336                        18,065 571‐41‐00‐20‐75 Deferred Comp 551                                                              79                              893                              893 20 Salaries & Benefits 18,057                                                16,480                        21,198                        21,927 00 Administration 18,057                                                16,480                        21,198                        21,927 Agenda Item #10.1.

City Council Budget ‐ 4100
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 751 Affordable Housing
41 Council
751‐41‐00‐24‐05 Contributions 25,000                         ‐                                ‐                                ‐ 24 Taxes, Insurances & Contributions 25,000                         ‐                               ‐                               ‐ 00 Administration 25,000                         ‐                               ‐                               ‐ 752 Measure E
41 Council
752‐41‐00‐24‐05 Contributions                                ‐ ‐                                ‐                                                       10,000 24 Taxes, Insurances & Contributions                               ‐ ‐                               ‐                                                      10,000 00 Administration                               ‐ ‐                               ‐                                                      10,000 Grand Total 347,089                                            299,723                      477,282                      446,562 Agenda Item #10.1.

Description Object Code Total Budgeted
Professional Fees 2140 101
Public Engagement ‐ Goal Setting           5,000                      5,000 Public Engagement ‐ Good Governance           5,000                      5,000 Planning Commission ‐ Governance           2,500                      2,500 Diversity & Inclusion Awareness Training           5,000                      5,000 Translation Services           5,000                      5,000 Youth Initiative           2,500                      2,500 Miscellaneous Services           3,000                      3,000 TOTAL ‐ Professional Fees 2140 28,000 $      $                28,000 Other Contract Services 2145 101
Climate Action Committee JPA $        6,000 $                   6,000 FY23 Climate Action Initiatives $      15,000 $                 15,000 TOTAL ‐ Other Contract Services 2140 21,000 $      $                21,000 Memberships & Publications 2153 101
League of California Cities            5,500                      5,500 NCLOG               300                          300
Miscellaneous            1,000                      1,000 TOTAL ‐ Memberships & Publications 2153 6,800 $        $                  6,800 Training and Conferences 2155 101
NCLOG Meetings            4,000                      4,000 League of California Cities            7,500                      7,500 Boards, Commissions, Committees
Appreciation            4,000                      4,000 TOTAL ‐ Training and Conferences 2155 15,500 $      $                15,500 Contributions 2405 101 752
Community Enrichment Grants
Cafeteria Kids Theater           1,000                      1,000 Cinema Napa Valley           2,500                      2,500 Collabria Care         10,000                    10,000 Friends of the Cameo           8,250                      8,250 Mentis         15,000                    15,000
Napa County Bicycle Coalition           5,500                      5,500 Nimbus Arts           5,000                      5,000
Our Town St. Helena         10,000                    10,000 St. Helena Catholic Church         10,000                    10,000 St. Helena Community Garden           2,460                      2,460 St. Helena Cooperative Nursery         10,000                    10,000 St. Helena Farmers Market           8,775                      8,775 St. Helena Fire Safe Council           7,500                      7,500 St. Helena Historical Society         10,000                    10,000 CITY COUNCIL BUDGET ‐ 4100

EXPENSE DETAIL
Funding Source
Agenda Item #10.1.

Description Object Code Total Budgeted
CITY COUNCIL BUDGET ‐ 4100

EXPENSE DETAIL
Funding Source
St. Helena Little League           7,500                      7,500 St. Helena Preschool for All         10,000                    10,000 Sustainable St. Helena           4,000                      4,000 The White Barn           2,600                      2,600 UpValley Family Centers           5,000                      5,000 Programmatic Grants
Boys & Girls Clubs of St. Helena & Calistoga         30,000                    30,000 Rianda House Senior Activity Center         30,000                    30,000 Up Valley Family Centers         30,000                    30,000 TOTAL ‐ Contributions 2405 215,085 $    $     10,000 $              225,085 Agenda Item #10.1.

Administration
Agenda Item #10.1.

City Manager
City Clerk
Assistant to the
City Manager
Administrative Records
Assistant
Administration
Organizational Chart
Department Codes:
4200 - City Manager
4210 - City Clerk
Assistant City Manager
Agenda Item #10.1.

City Manager
Agenda Item #10.1.

City Manager (4200)
Budget 2022-23
Purpose
The City Manager is responsible for providing general administrative management of the City; acting as a liaison between the City Council and Staff; carrying out, on behalf of the City Council, its policies, rules, regulations and laws; overseeing the delivery of public service; reviewing and approving staff reports for Council meetings.

The City Manager serves as the administrative head of the City of St. Helena overseeing the general administrative management of the City. The City Manager is responsible for implementing policies, rules, regulations and laws adopted by the City Council and for the overall management of the City’s approximately 100 employees. City Management staff, including the Administrative Services Director, Police Chief, Public Works Director, Planning & Building Director, Library Director, Recreation Director, and the Assistant to the City Manager report to the City Manager, who in turn re-ports directly to the elected Mayor and City Council.

Presented for adoption a balanced FY 2022-23 budget
Successfully negotiated a lease agreement between the Napa Valley College and City to relocate the City Hall and Police Department into one building.

Successful bid out the Napa Valley College Tenant Improvement Project (C22-0001) in preparation for the relocation of the City Hall and Police Department.

Successfully conducted opinion research regarding infrastructure challenges.

Provided educational support Measure H: GO Bond by holding informational sessions to the community.

Provided leadership during the City Manager transition by hiring an interim City Manager and providing support to successfully find a permanent City Manager.

Worked with the St. Helena Community to complete the analysis of St. Helena Vine Trail route options and facilitated Council decision making on preferred route.

Presented and commenced initiatives outlined in the St. Helena Business Recovery Strategy Assisted with the passage of an Integrated Pest Management Policy to support the City Council’s commitment to sustainability.

Accomplishments
Agenda Item #10.1.

City Manager
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 322,308                                          294,595                     414,830                     617,059 561 Water Enterprise 88,107                                             128,783                     133,010                     245,284 571 Sewer Enterprise 66,081                                                83,235                        85,653                     160,445 Grand Total 476,495                                          506,613                     633,494                  1,022,788 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 42 Administration
20 Salaries & Benefits 440,536                                          463,537                     473,569                     848,388 21 Services 34,142                                                43,016                     155,425                     169,900 22 Supplies 1,206                                                         60                          4,000                          3,750 23 Maintenance 612                              ‐                               ‐                               ‐ 26 Capital                               ‐ ‐                                                           500                             750 Grand Total 476,495                                          506,613                     633,494                  1,022,788 83%
17%
0%
0% 0%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Agenda Item #10.1.

City Manager Budget ‐ 4200
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
42 Administration
101‐42‐00‐20‐10 Salary‐Regular 199,843                                            171,555                      174,340                      309,881 101‐42‐00‐20‐40 FICA/Medicare 12,835                                                11,381                        11,641                        18,705 101‐42‐00‐20‐45 Employer PERS 13,305                                                12,296                        12,531                        22,717 101‐42‐00‐20‐47 PERS Unfunded Liability 23,617                                                25,450                        24,844                        33,955 101‐42‐00‐20‐55 Health Insurance 24,490                                                17,615                        18,402                        39,339 101‐42‐00‐20‐61 Workers Comp 2,390                                                    4,335                          4,267                          5,870 101‐42‐00‐20‐65 SDI 1,502                                                    1,493                          1,650                          2,480 101‐42‐00‐20‐75 Deferred Comp 2,951                                                    2,911                          2,789                          4,072 101‐42‐00‐20‐85 Auto Allowance 5,415                                                    4,483                          4,440                          5,640 20 Salaries & Benefits 286,348                                            251,519                      254,905                      442,659 101‐42‐00‐21‐10 Communications 9,835                                                  12,850                        12,400                        18,600 101‐42‐00‐21‐15 Postage 279                                                              46                              300                              300 101‐42‐00‐21‐45 Other Contract Services 16,098                                                28,113                      128,975                      125,000 101‐42‐00‐21‐53 Memberships & Publications 1,800                                                    1,800                          4,100                          6,700 101‐42‐00‐21‐55 Training & Conference 6,131                                                          79                          9,650                        19,300 101‐42‐00‐21‐56 Admin Recruitment                               ‐                               ‐ 128                                ‐ 21 Services 34,142                                                43,016                      155,425                      169,900 101‐42‐00‐22‐13 Office Supplies 503                               ‐                                                         1,000                              750 101‐42‐00‐22‐15 Special Department Supplies 703                                                              60                          3,000                          3,000 22 Supplies 1,206                                                          60                          4,000                          3,750 101‐42‐00‐23‐35 Software Maintenance 612                               ‐                                ‐                                ‐ 23 Maintenance 612                               ‐                               ‐                               ‐ 101‐42‐00‐26‐40 Furniture & Fixtures                                ‐ ‐                                                             500                              750 26 Capital                               ‐ ‐                                                            500                              750 00 Administration 322,308                                            294,595                      414,830                      617,059 561 Water Enterprise
42 Administration
561‐42‐00‐20‐10 Salary‐Regular 61,490                                                87,358                        90,657                      171,284 561‐42‐00‐20‐40 FICA/Medicare 3,949                                                    5,617                          5,897                        10,082 561‐42‐00‐20‐45 Employer PERS 4,094                                                    6,349                          6,599                        12,683 561‐42‐00‐20‐47 PERS Unfunded Liability 7,267                                                  13,359                        13,084                        18,957 561‐42‐00‐20‐55 Health Insurance 7,535                                                    9,379                        10,019                        22,546 561‐42‐00‐20‐61 Workers Comp 735                                                        2,168                          2,134                          3,118 561‐42‐00‐20‐65 SDI 462                                                            730                              823                          1,327 561‐42‐00‐20‐75 Deferred Comp 908                                                        1,454                          1,397                          2,167 561‐42‐00‐20‐85 Auto Allowance 1,666                                                    2,370                          2,400                          3,120 20 Salaries & Benefits 88,107                                              128,783                      133,010                      245,284 00 Administration 88,107                                              128,783                      133,010                      245,284 571 Sewer Enterprise
42 Administration
571‐42‐00‐20‐10 Salary‐Regular 46,118                                                56,421                        58,325                      111,970 Agenda Item #10.1.

City Manager Budget ‐ 4200
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 571‐42‐00‐20‐40 FICA/Medicare 2,962                                                    3,602                          3,767                          6,549 571‐42‐00‐20‐45 Employer PERS 3,070                                                    4,117                          4,260                          8,312 571‐42‐00‐20‐47 PERS Unfunded Liability 5,450                                                    8,640                          8,447                        12,423 571‐42‐00‐20‐55 Health Insurance 5,652                                                    6,135                          6,524                        14,870 571‐42‐00‐20‐61 Workers Comp 552                                                        1,379                          1,358                          2,018 571‐42‐00‐20‐65 SDI 347                                                            467                              523                              860 571‐42‐00‐20‐75 Deferred Comp 681                                                            926                              890                          1,403 571‐42‐00‐20‐85 Auto Allowance 1,250                                                    1,548                          1,560                          2,040 20 Salaries & Benefits 66,081                                                83,235                        85,653                      160,445 00 Administration 66,081                                                83,235                        85,653                      160,445 Grand Total 476,495                                            506,613                      633,494                  1,022,788 Agenda Item #10.1.

Description Object Code Total
Budgeted
Other Contract Services 2145 101 561 571
Ballot Measure Polling          35,000                    ‐                      ‐            35,000 Diversity and Inclusion          45,000                    ‐                      ‐            45,000 Miscellaneous Contracts          40,000                    ‐                      ‐            40,000 Executive Retreat            5,000           5,000
TOTAL ‐ Other Contract Services 2145 $    ‐ 125,000 $            ‐ $            $   125,000 Memberships & Publications 2153 101 561 571
CCMF               800                    ‐                      ‐                  800 ICMA            4,000                    ‐                      ‐               4,000 MMANC               400                    ‐                      ‐                  400 Misc. for Assistant To CM            1,500                    ‐                      ‐               1,500 TOTAL ‐ Memberships & Publications 2153 $        ‐ 6,700 $            $              ‐    $        6,700 Training and Conferences 2155 101 561 571
ICMA      7,000              ‐                ‐         7,000 City Manager Training      8,000              ‐                ‐         8,000 League of California Cities      3,600              ‐                ‐         3,600 Misc. Training          700              ‐                ‐            700 TOTAL ‐ Training and Conferences 2155 $      ‐ 19,300 $             $              ‐    $     19,300 CITY MANAGER BUDGET ‐ 4200

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Agenda Item #10.1.

City Clerk
Agenda Item #10.1.

FY19/20 FY20/21 FY21/22
0 50 100 150 200
Number of PRA's
Regular City Council Meetings
City Council Meetings
Closed City Council Meetings
Oath of Office's
Resolutions
Ordinances
Press Releases
City Clerk (4210)
Budget 2022-23
Purpose
The City Clerk is responsible for the preparation of Council Agendas, Brown Act compliance, records management, Fair Political Practices Commission (FPPC) reporting requirements, and assistance to the City Council.

The City Clerk serves as a resource to the community, to provide the highest level of customer service to the City Council, City staff and the general public. The City Clerk ensures that the legislative process is transparent and accessible and, is the custodian of records and Official Seal for the City, accurate record documentation and information. The City Clerk is also responsible for administering the election process, managing the Fair Political Practice Commission’s campaign finance disclosure filings and Statements of Economic Interests, coordinating public records requests, and acting as the primary liaison to the City-Appointed Commissions and Committees.

Agenda Item #10.1.

City Clerk
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 311,354                                            327,935                      300,948                      307,544 561 Water Enterprise 49,647                                                44,865                        49,887                        54,319 571 Sewer Enterprise 39,519                                                33,966                        37,755                        41,670 Grand Total 400,519                                            406,766                      388,591                      403,533 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 42 Administration
20 Salaries & Benefits 299,284                                            295,726                      304,590                      312,898 21 Services 95,993                                                61,699                        42,200                        48,835 22 Supplies 4,329                                                   49,341                        41,300                        41,300 23 Maintenance 408                               ‐                                ‐                                ‐ 26 Capital 505                               ‐                                                             500                              500 Grand Total 400,519                                            406,766                      388,591                      403,533 78%
12%
10% 0%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Agenda Item #10.1.

City Clerk Budget ‐ 4210
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
42 Administration
101‐42‐10‐20‐10 Salary‐Regular 148,719                                            149,427                      151,244                      160,213 101‐42‐10‐20‐40 FICA/Medicare 11,556                                                11,618                        11,749                        12,435 101‐42‐10‐20‐45 Employer PERS 9,997                                                  11,084                        11,038                        11,596 101‐42‐10‐20‐47 PERS Unfunded Liability 16,855                                                22,238                        21,884                        17,332 101‐42‐10‐20‐55 Health Insurance 28,990                                                19,920                        21,506                        22,222 101‐42‐10‐20‐61 Workers Comp 7,354                                                    5,912                          5,819                          5,503 101‐42‐10‐20‐65 SDI 1,448                                                    1,630                          1,783                          1,762 101‐42‐10‐20‐75 Deferred Comp 2,461                                                    2,558                          2,467                          2,467 101‐42‐10‐20‐85 Auto Allowance 1,920                                                    1,920                          1,920                          1,920 20 Salaries & Benefits 229,299                                            226,306                      229,410                      235,450 101‐42‐10‐21‐05 Advertising 8,518                                                  11,603                          5,800                          5,800 101‐42‐10‐21‐45 Other Contract Services 61,120                                                38,741                        17,978                        18,534 101‐42‐10‐21‐53 Memberships & Publications 2,075                                                    1,944                          2,340                          2,340 101‐42‐10‐21‐55 Training & Conference 6,362                           ‐                                                         3,620                          3,620 21 Services 78,075                                                52,288                        29,738                        30,294 101‐42‐10‐22‐12 Computer Equipment 631                               ‐                                ‐                                ‐ 101‐42‐10‐22‐13 Office Supplies 706                                                                8                          1,000                          1,000 101‐42‐10‐22‐14 Election Expense 1,730                                                  49,306                        40,000                        40,000 101‐42‐10‐22‐15 Special Department Supplies                               ‐                                27                              300                              300 22 Supplies 3,067                                                  49,341                        41,300                        41,300 101‐42‐10‐23‐35 Software Maintenance 408                               ‐                                ‐                                ‐ 23 Maintenance 408                               ‐                                ‐                                ‐ 101‐42‐10‐26‐40 Furniture & Fixtures 505                               ‐                                                             500                              500 26 Capital 505                               ‐                                                             500                              500 10 Administration 311,354                                            327,935                      300,948                      307,544 561 Water Enterprise
42 Administration
561‐42‐10‐20‐10 Salary‐Regular 26,420                                                26,465                        26,980                        28,731 561‐42‐10‐20‐40 FICA/Medicare 2,048                                                    2,053                          2,091                          2,225 561‐42‐10‐20‐45 Employer PERS 1,718                                                    1,902                          1,912                          2,013 561‐42‐10‐20‐47 PERS Unfunded Liability 2,897                                                    3,838                          3,791                          3,008 561‐42‐10‐20‐55 Health Insurance 4,621                                                    3,481                          6,777                          7,031 561‐42‐10‐20‐61 Workers Comp 1,471                                                    1,182                          1,164                          1,101 561‐42‐10‐20‐65 SDI 260                                                            290                              320                              316 561‐42‐10‐20‐75 Deferred Comp 381                                                            396                              382                              382 561‐42‐10‐20‐85 Auto Allowance 240                                                            240                              240                              240 20 Salaries & Benefits 40,056                                                39,848                        43,656                        45,047 561‐42‐10‐21‐45 Other Contract Services 8,443                                                    5,017                          5,361                          8,402 561‐42‐10‐21‐55 Trainng & Conference 517                               ‐                                                             870                              870 21 Services 8,959                                                    5,017                          6,231                          9,272 Agenda Item #10.1.

City Clerk Budget ‐ 4210
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 561‐42‐10‐22‐12 Computer Equipment 631                               ‐                                ‐                                ‐ 22 Supplies 631                               ‐                                ‐                                ‐ 10 Administration 49,647                                                44,865                        49,887                        54,319 571 Sewer Enterprise
42 Administration
571‐42‐10‐20‐10 Salary‐Regular 19,460                                                19,544                        19,803                        20,994 571‐42‐10‐20‐40 FICA/Medicare 1,512                                                    1,519                          1,538                          1,629 571‐42‐10‐20‐45 Employer PERS 1,302                                                    1,443                          1,439                          1,512 571‐42‐10‐20‐47 PERS Unfunded Liability 2,195                                                    2,897                          2,853                          2,260 571‐42‐10‐20‐55 Health Insurance 3,734                                                    2,600                          4,326                          4,484 571‐42‐10‐20‐61 Workers Comp 980                                                            788                              776                              734 571‐42‐10‐20‐65 SDI 190                                                            213                              234                              231 571‐42‐10‐20‐75 Deferred Comp 316                                                            328                              317                              317 571‐42‐10‐20‐85 Auto Allowance 240                                                            240                              240                              240 20 Salaries & Benefits 29,928                                                29,572                        31,524                        32,401 571‐42‐10‐21‐45 Other Contract Services 8,443                                                    4,394                          5,361                          8,399 571‐42‐10‐21‐55 Training & Conference 517                               ‐                                                             870                              870 21 Services 8,959                                                    4,394                          6,231                          9,269 571‐42‐10‐22‐12 Computer Equipment 631                               ‐                                ‐                                ‐ 22 Supplies 631                               ‐                                ‐                                ‐ 10 Administration 39,519                                                33,966                        37,755                        41,670 Grand Total 400,519                                            406,766                      388,591                      403,533 Agenda Item #10.1.

Description Object Code Total
Budgeted
Other Contract Services 2145 101 561 571
Southtech ‐ Form 700 Annual Renewal               525                    ‐                      ‐                  525 Southtech ‐ Campaign Documents               850                    ‐                      ‐                  850 iCompass City Council/Planning Annual
Renewal Web Streaming            5,504                688                688           6,880 iCompass Board Manager               567                567                566           1,700 iCompass City Council/Planning Annual
Renewal Agenda Management/Additional
Tracker
4,000                500                500           5,000 iCompass PRA Module Annual Renewal               504                   63                   63               630 ECS ‐ Public Facing Laserfiche Link Annual
Renewal            1,700             1,700             1,700           5,100 ECS ‐ Quickfields Annual Renewal               267                267                266               800 ECS (laserfiche) Annual Renewal            4,617             4,617             4,616         13,850 TOTAL ‐ Other Contract Services 2145 $     18,534 $       8,402 $       8,399 $     35,335 Memberships & Publications 2153 101 561 571
IIMC               400                    ‐                      ‐                  400 CCAC               200                    ‐                      ‐                  200 MMANC               100                    ‐                      ‐                  100 ARMA               200                    ‐                      ‐                  200 County of Napa Official Records Index
and Document Images (split with PW
Admin and Planning)
1,440                    ‐                      ‐         1,440 TOTAL ‐ Memberships & Publications 2153 $        ‐ 2,340 $            $              ‐    $        2,340 CITY CLERK BUDGET ‐ 4210

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Agenda Item #10.1.

Administrative
Services
Agenda Item #10.1.

Administrative Services
Director
Assistant
Administrative Services
Director
HR Manager
Senior Accounting
Technician
Accounting
Technician I/II
Office Assistant
Management Analyst HR Technician
Organizational Chart
Admin. Services
Department Codes:
4300- Finance
4310-Human Resources
4320 - Information Technology
Agenda Item #10.1.

Finance Purpose
The Finance Department is responsible for providing financial management of all City Funds, grants management, and administrating internal service functions for all departments. Major activities include: maintaining the City’s investment program and providing necessary financing for capital needs; preparing management and financial analysis reports; developing the Annual Budget; grant contract review, verification of grant reimbursements, and audit closeout; monitoring legislation affecting finances of the City; monitoring the City’s risk management needs; administration of the Business License Ordinance; and maintaining & collection of the City’s Transient Occupancy Tax (TOT).

Other activities include billing and collection services for City water and sewer utilities, business licenses, parking citations, miscellaneous receivables, and purchasing services.

Human Resources Purpose
The Human Resources is responsible for the recruitment of new employees, benefits, training, retirement, as well as managing Risk Management services for the City.

The City of St. Helena employs over 100 full-time and part-time employees. Our mission is to serve our community and attract and retain a strong workforce committed to serving the public.

We provide a wide variety of positions from Police Officers to Librarians, Plant Operators and Administrative Assistants to Engineers. The City offers many challenging and fulling positions in one of the most beautiful communities in the world.

Administrative Services (4300)
Budget 2022-23
Agenda Item #10.1.

Administrative Services (4300)
Budget 2022-23
Manage the financial resources of the City, consistent with financial policies and budget principles established by the City Council.

Provide timely budget and financial report to City departments to assist meeting departmental goals.

Ensure sound budget and expenditure control oversight and reporting of the City’s funds to protect the fiduciary interest of the community.

Administer City expenditures in conformance with municipal code requirements for contracts and payables.

Finance Department Goals
In FY 2021/22, the City received a Distinguished Budget Presentation Award from the Government Finance Officer Association.

In FY 2021/22, the Finance Department received the Certificate of Achievement for Excellence in Financial Reporting program for Fiscal Year ending June 30, 2019.

In FY 2021/22, the Finance Department received an Award for Outstanding Achievement in Popular Annual Financial Reporting for the newly created Popular Annual Financial Report.

Transition to Springbrook Software onto the current version on the Cloud.

Finance Accomplishments
FY19/20 FY20/21 FY21/22
0 1,000 2,000 3,000 4,000
Number of Funds the Fiannce Department Manages
Accounts Payable Checks Processed
Payroll Transactions Processed
Active Business Licenses
Agenda Item #10.1.

Finance
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 497,387                                            414,271                      519,090                      577,191 216 Public Safety Impact 133                                                       6,739                              ‐ 811 235 Measure A 21,922                                                25,013                       ‐ 112,446 561 Water Enterprise 344,752                                            351,074                      485,668                      449,016 571 Sewer Enterprise 254,899                                            259,425                      328,756                      342,771 713 Civic Impact 133                                                       6,739                           ‐ 1,843 740 Traffic Mitigation Impact 133                                                       6,739                           ‐ 1,843 742 Storm Drain Improvement 133                                                       6,739                              ‐ 811 752 Fund                              ‐                         ‐ 15,414                               ‐ 764 Water Impact 133                                                       6,739                           ‐ 1,843 774 Sewer Impact 133                                                       6,739                           ‐ 1,843 Grand Total 1,119,760                                    1,105,630                  1,454,954                  1,368,978 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 43 Finance
20 Salaries & Benefits 768,491                                            736,907                      860,501                  1,023,804 21 Services 295,946                                            295,354                      522,892                      277,624 22 Supplies 19,256                                                  7,943                        14,700                        14,700 23 Maintenance 33,247                                                63,145                        53,761                        49,750 24 Taxes, Insurances & Contributions 1,722                                                    1,825                          2,500                          2,500 26 Capital 1,097                                                       455                             600                             600 Grand Total 1,119,760                                    1,105,630                  1,454,954                  1,368,978 75%
20%
1% 4%0%
0%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Agenda Item #10.1.

Finance Budget ‐ 4300
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
43 Finance
101‐43‐00‐20‐10 Salary‐Regular 225,804                                            206,525                      219,732                      295,931 101‐43‐00‐20‐30 Overtime 333                                                            692                           1,000                           1,000 101‐43‐00‐20‐40 FICA/Medicare 16,502                                                15,121                        16,075                        22,030 101‐43‐00‐20‐45 Employer PERS 14,591                                                14,434                        17,640                        23,342 101‐43‐00‐20‐47 PERS Unfunded Liability 27,756                                                34,016                        34,974                        34,888 101‐43‐00‐20‐55 Health Insurance 31,641                                                29,022                        33,577                        50,845 101‐43‐00‐20‐61 Workers Comp 9,511                                                      7,252                           7,138                           8,584 101‐43‐00‐20‐65 SDI 1,994                                                      2,056                           2,236                           3,094 101‐43‐00‐20‐75 Deferred Comp 3,438                                                      3,207                           3,153                           4,408 101‐43‐00‐20‐85 Auto Allowance 2,840                                                      2,530                           2,520                           3,720 20 Salaries & Benefits 334,410                                            314,854                      338,044                      447,842 101‐43‐00‐21‐10 Communications 3,302                                                      2,046                           2,100                           2,500 101‐43‐00‐21‐15 Postage 3,566                                                      7,162                           3,000                           5,000 101‐43‐00‐21‐30 Professional Contracts 39,541                                                18,224                        58,675                        11,000 101‐43‐00‐21‐42 Banking Fees 22,782                                                26,881                        10,000                        27,000 101‐43‐00‐21‐45 Other Contract Services 68,171                                                22,620                        78,278                        59,101 101‐43‐00‐21‐48 Government Fees 150                                                                 0                              200                              200 101‐43‐00‐21‐53 Memberships & Publications 843                                                            861                           1,271                           1,271 101‐43‐00‐21‐55 Training & Conference 2,348                                                           50                           2,225                           2,225 21 Services 140,704                                              77,844                      155,749                      108,297 101‐43‐00‐22‐12 Computer Equipment 1,495                            ‐                                ‐                                ‐ 101‐43‐00‐22‐13 Office Supplies 980                                                              65                           1,000                           1,000 101‐43‐00‐22‐15 Special Department Supplies 8,125                                                      1,761                           4,000                           4,000 22 Supplies 10,600                                                   1,826                           5,000                           5,000 101‐43‐00‐23‐11 Maint Office Equip                                ‐ ‐                                                          1,500                           1,500 101‐43‐00‐23‐35 Software Maintenance 11,307                                                19,570                        18,597                        14,352 23 Maintenance 11,307                                                19,570                        20,097                        15,852 101‐43‐00‐24‐25 Taxes & Other Charges                               ‐                                 ‐ 18                                ‐ 24 Taxes, Insurances & Contributions                               ‐                                 ‐ 18                                ‐ 101‐43‐00‐26‐40 Furniture & Fixtures 366                                                            159                              200                              200 26 Capital 366                                                            159                              200                              200 00 Administration 497,387                                            414,271                      519,090                      577,191 216 Public Safety Impact
43 Finance
216‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                               ‐ 811 21 Services 133                                                         6,739                               ‐ 811 00 Administration 133                                                         6,739                               ‐ 811 Agenda Item #10.1.

Finance Budget ‐ 4300
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 235 Measure A
43 Finance
235‐43‐00‐21‐45 Other Contract Services 21,922                                                25,013                       ‐ 112,446 21 Services 21,922                                                25,013                       ‐ 112,446 00 Administration 21,922                                                25,013                       ‐ 112,446 561 Water Enterprise
43 Finance
561‐43‐00‐20‐10 Salary‐Regular 176,371                                            150,899                      171,527                      216,892 561‐43‐00‐20‐20 Temp/Part Time                               ‐                        12,122                         ‐ 32,500 561‐43‐00‐20‐30 Overtime 325                                                            711                           1,000                           1,000 561‐43‐00‐20‐40 FICA/Medicare 13,207                                                11,282                        12,885                        16,426 561‐43‐00‐20‐45 Employer PERS 11,268                                                10,588                        13,067                        16,411 561‐43‐00‐20‐47 PERS Unfunded Liability 19,701                                                25,180                        25,907                        24,529 561‐43‐00‐20‐50 Employee PERS                                ‐ ‐                                ‐                                ‐ 561‐43‐00‐20‐55 Health Insurance 27,151                                                22,110                        41,487                        48,971 561‐43‐00‐20‐61 Workers Comp 8,971                                                      7,212                           7,099                           7,814 561‐43‐00‐20‐65 SDI 1,652                                                      1,561                           1,864                           2,318 561‐43‐00‐20‐75 Deferred Comp 2,623                                                      1,945                           2,219                           2,972 561‐43‐00‐20‐85 Auto Allowance 1,800                                                      1,320                           1,320                           2,040 20 Salaries & Benefits 263,068                                            244,930                      310,876                      339,373 561‐43‐00‐21‐10 Communications 1,537                                                      1,840                           2,100                           2,100 561‐43‐00‐21‐15 Postage 9,601                                                      8,895                        10,300                        10,300 561‐43‐00‐21‐30 Professional Contracts 13,517                                                   4,437                           8,540                        10,000 561‐43‐00‐21‐42 Banking Fees 22,543                                                27,325                        24,300                        24,300 561‐43‐00‐21‐44 Online Transaction Fee 1,558                            ‐                                                          3,000                           3,000 561‐43‐00‐21‐45 Other Contract Services 15,139                                                37,880                      101,029                        34,300 561‐43‐00‐21‐53 Memberships & Publications 682                                                            721                           1,172                           1,173 561‐43‐00‐21‐55 Training & Conference 1,349                                                           45                           2,470                           2,470 21 Services 65,926                                                81,142                      152,910                        87,643 561‐43‐00‐22‐12 Computer Equipment 1,444                            ‐                                ‐                                ‐ 561‐43‐00‐22‐13 Office Supplies 517                                                              65                              850                              850 561‐43‐00‐22‐15 Special Department Supplies 2,452                                                      2,990                           4,000                           4,000 22 Supplies 4,413                                                      3,055                           4,850                           4,850 561‐43‐00‐23‐35 Software Maintenance 10,970                                                21,788                        16,832                        16,950 23 Maintenance 10,970                                                21,788                        16,832                        16,950 561‐43‐00‐24‐25 Taxes & Other Charges 10                                 ‐                                ‐                                ‐ 24 Taxes, Insurances & Contributions 10                                 ‐                                ‐                                ‐ 561‐43‐00‐26‐40 Furniture & Fixtures 366                                                            159                              200                              200 26 Capital 366                                                            159                              200                              200 00 Administration 344,752                                            351,074                      485,668                      449,016 Agenda Item #10.1.

Finance Budget ‐ 4300
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 571 Sewer Enterprise
43 Finance
571‐43‐00‐20‐10 Salary‐Regular 114,435                                            115,026                      128,013                      151,809 571‐43‐00‐20‐20 Temp/Part Time                                ‐ ‐                                                           ‐ 7,500 571‐43‐00‐20‐30 Overtime 319                                                            603                           1,000                           1,000 571‐43‐00‐20‐40 FICA/Medicare 8,576                                                      8,565                           9,607                        11,477 571‐43‐00‐20‐45 Employer PERS 7,161                                                      7,961                           9,667                        11,369 571‐43‐00‐20‐47 PERS Unfunded Liability 12,559                                                18,702                        19,166                        16,992 571‐43‐00‐20‐55 Health Insurance 18,332                                                17,390                        27,502                        33,156 571‐43‐00‐20‐61 Workers Comp 6,030                                                      5,242                           5,159                           5,613 571‐43‐00‐20‐65 SDI 1,079                                                      1,188                           1,393                           1,618 571‐43‐00‐20‐75 Deferred Comp 1,563                                                      1,496                           1,613                           2,115 571‐43‐00‐20‐85 Auto Allowance 960                                                            950                              960                           1,440 20 Salaries & Benefits 171,013                                            177,123                      211,581                      236,589 571‐43‐00‐21‐10 Communications 1,479                                                      1,840                           1,800                           1,800 571‐43‐00‐21‐15 Postage 9,601                                                      6,382                           9,700                           5,478 571‐43‐00‐21‐30 Professional Contracts 13,877                                                   4,437                        12,430                        10,000 571‐43‐00‐21‐42 Banking Fees 22,543                                                27,325                        24,300                        24,300 571‐43‐00‐21‐44 Online Transaction Fee 1,558                            ‐                                                          3,000                           3,000 571‐43‐00‐21‐45 Other Contract Services 15,620                                                14,846                        38,756                        34,299 571‐43‐00‐21‐53 Memberships & Publications 629                                                            648                           1,012                           1,012 571‐43‐00‐21‐55 Training & Conference 1,287                                                           30                           1,795                           1,795 21 Services 66,595                                                55,508                        92,793                        81,684 571‐43‐00‐22‐12 Computer Equipment 1,431                            ‐                                ‐                                ‐ 571‐43‐00‐22‐13 Office Supplies 517                                                              65                              850                              850 571‐43‐00‐22‐15 Special Department Supplies 2,296                                                      2,997                           4,000                           4,000 22 Supplies 4,244                                                      3,062                           4,850                           4,850 571‐43‐00‐23‐35 Software Maintenance 10,970                                                21,788                        16,832                        16,948 23 Maintenance 10,970                                                21,788                        16,832                        16,948 571‐43‐00‐24‐25 Taxes & Other Charges 1,713                                                      1,808                           2,500                           2,500 24 Taxes, Insurances & Contributions 1,713                                                      1,808                           2,500                           2,500 571‐43‐00‐26‐40 Furniture & Fixtures 366                                                            136                              200                              200 26 Capital 366                                                            136                              200                              200 00 Administration 254,899                                            259,425                      328,756                      342,771 713 Civic Impact
43 Finance
713‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                            ‐ 1,843 21 Services 133                                                         6,739                            ‐ 1,843 00 Administration 133                                                         6,739                            ‐ 1,843 Agenda Item #10.1.

Finance Budget ‐ 4300
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 740 Traffic Mitigation Impact
43 Finance
740‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                            ‐ 1,843 21 Services 133                                                         6,739                            ‐ 1,843 00 Administration 133                                                         6,739                            ‐ 1,843 742 Storm Drain Improvement
43 Finance
742‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                               ‐ 811 21 Services 133                                                         6,739                               ‐ 811 00 Administration 133                                                         6,739                               ‐ 811 752 Measure E
43 Finance
752‐43‐00‐21‐30 Professional Contracts                               ‐                         ‐ 15,414                                ‐ 21 Services                               ‐                         ‐ 15,414                                ‐ 00 Administration                               ‐                         ‐ 15,414                                ‐ 764 Water Impact
43 Finance
764‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                            ‐ 1,843 21 Services 133                                                         6,739                            ‐ 1,843 00 Administration 133                                                         6,739                            ‐ 1,843 774 Sewer Impact
43 Finance
774‐43‐00‐21‐45 Other Contract Services 133                                                         6,739                            ‐ 1,843 21 Services 133                                                         6,739                            ‐ 1,843 00 Administration 133                                                         6,739                            ‐ 1,843 Grand Total 1,119,760                                      1,105,630                   1,454,954                   1,368,978 Agenda Item #10.1.

Description Object
Code Total Budgeted
Professional Contracts 2130 101 561 571
Professional Support (CPA)       10,000         10,000       10,000                30,000 CalPERS Social Security Program 1,000          ‐                               ‐                     1,000 TOTAL ‐ Professional Contracts 2130 $   11,000 $     10,000 $   10,000 $            31,000 Other Contract Services 2145 101 561 571
Annual Audit Services       11,950          11,950        11,950                35,850 Breeze Software             800                800              800                  2,400 AdastraGov and GovInvest Annual
Support         3,867                      3,867 3,866                11,600 Open Gov          2,334            2,333           2,333                  7,000 PERS Reports          5,000            1,700           1,700                  8,400 California Municipal Statistic (Financial
Statement Stats)               150                150              150                      450 AK&Co (Reimbursement Claims)          1,000            1,000           1,000                  3,000 Muniservices (Sales Tax Audit and
Reports)          9,000                   ‐                   ‐                     9,000 Grant Assistance       25,000          12,500        12,500                50,000 TOTAL ‐ Other Contract Services 2145 59,101 $    $     34,300 $   34,299 $          127,700 Memberships & Publications 2153 101 561 571
GFOA (5)             245                287              167 $                   698 GFOA Award             154                153              153 $                   460 CSMFO (2)             116                  73                60 $                   249 MMANC (2)               70                  44                36 $                   149 ICMA (2)             186                117                96 $                   399 Misc. Memberships & Publications             500                500              500 $               1,500 TOTAL ‐ Memberships & Publications 2153 1,271 $      $       1,173 $     1,012 $               3,455 Training and Conferences 2155 101 561 571
CSMFO $         705 $           500 $         360 $               1,565 GFOA $         970 $           795 $         695 $               2,460 ICMA $         465 $           290 $         240 $                   995 Misc. Training and Conferences $           85 $           885 $         500 $               1,470 TOTAL ‐ Training and Conferences 2153 2,225 $      $       2,470 $     1,795 $               6,490 Special Department Supplies 2215 101 561 571
Forms         2,800           2,800          2,800                  8,400 Print Budget         1,200           1,200          1,200                  3,600 TOTAL ‐ Special Department Supplies 2215 4,00 $      0 $       4,000 $     4,000 $            12,000 FINANCE BUDGET ‐ 4300

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Agenda Item #10.1.

Description Object
Code Total Budgeted
FINANCE BUDGET ‐ 4300

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Software Maintenance 2335 101 561 571
Springbrook ‐ Accounts Receivable            873              872            872                  2,617 Springbrook ‐ Finance Suite         3,976           3,976         3,976                11,928 Springbrook ‐ Utility Billing              4,831         4,831                  9,662 Springbrook ‐ Fixed Assets         1,025           1,024         1,024                  3,073 Springbrook ‐ Human Resources Mgmt.         1,677           1,677         1,676                  5,030 Springbrook ‐ Licenses and Permits          ‐ 3,074                ‐                               3,074 Springbrook ‐ Payroll         1,677           1,677         1,676                  5,030 Springbrook ‐ Project Management 1,025                    1,024         1,024                  3,073 Springbrook ‐ Purchase Orders         1,025           1,024         1,024                  3,073 Springbrook ‐ CivicPay Online ‐              845            845                  1,690 TOTAL ‐ Software Maintenance 2335 14,352 $    $     16,950 $   16,948 $            48,250 Furniture & Fixtures 2640 101 561 571
Finance Misc.            200              200             200                      600 TOTAL ‐ Furniture & Fixtures 2640 $        200 $          200 $        200 $                  600 Agenda Item #10.1.

Administrative Services (4300)
Budget 2022-23
Human Resources Department Goals
· Establishment of division SOPs
· Identify efficient and flexible solutions in delivering City services in a virtual environment. · Prepare/present to the City Council an employee succession plan and/or strategy to help retain employees and minimize turnover costs.
· Continue to provide training and support to all departments. · Update language in Municipal Code to reference the update to Administrative Services Department.

Transitions SHINE Quarterly Newsletter to a Bimonthly newsletter and moved to all digital format following the COVID-19 pandemic.

Administered City’s health benefits programs.

Administered City’s recruitment.

Administered City’s risk and safety programs.

Completion of updating the Employee Handbook.

Human Resources Accomplishments
FY19/20 FY20/21 FY21/22
0 100 200 300 400
Recruitments Conducted
Applications Vetted
New Hires Onboarded
Agenda Item #10.1.

Human Resources
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 385,330                                            404,731                      219,883                      261,778 561 Water Enterprise 89,135                                              117,552                        72,904                        90,042 571 Sewer Enterprise 63,960                                                89,230                        57,153                        73,664 Grand Total 538,426                                            611,512                      349,940                      425,484 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 43 Human Resources
20 Salaries & Benefits 342,660.06                                       405,762                      315,020                      336,466 21 Services 156,641.15                                       158,152                        21,720                        47,270 22 Supplies 12,364.23                                                 442                           4,500                        22,500 23 Maintenance 26,760.07                                           47,156                           8,700                        19,248 Grand Total 538,426                                            611,512                      349,940                      425,484 79%
11%
5%
5%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Maintenance
Agenda Item #10.1.

Human Resources Budget ‐ 4310
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
43 Finance
101‐43‐10‐20‐10 Salary Regular 134,966                                            170,403                      124,013                      138,259 101‐43‐20‐20‐20 Temp/Part Time 6,753                           ‐                                ‐                                ‐ 101‐43‐10‐20‐30 Overtime 45                                                               ‐ 581                                ‐ 101‐43‐10‐20‐40 FICA/Medicare 9,667                                                  11,983                        10,454                        11,188 101‐43‐10‐20‐45 Employer PERS 11,267                                                12,800                          8,965                          9,949 101‐43‐10‐20‐47 PERS Unfunded Liability 19,975                                                25,949                        17,775                        14,871 101‐43‐10‐20‐55 Health Insurance 29,164                                                32,792                        33,347                        34,528 101‐43‐10‐20‐61 Workers Comp 4,939                                                    5,124                          5,043                          4,769 101‐43‐10‐20‐65 SDI 1,150                                                    1,646                          1,550                          1,521 101‐43‐10‐20‐71 Unemployment 4,097                           ‐                                ‐                                ‐ 101‐43‐10‐20‐75 Deferred Comp 1,982                                                        777                          2,058                          2,058 101‐43‐10‐20‐85 Auto Allowance 1,560                                                    1,690                          1,560                          1,560 20 Salaries & Benefits 225,564                                            263,745                      204,763                      218,703 101‐43‐10‐21‐05 Advertising 4,350                                                    1,279                          2,650                          5,000 101‐43‐10‐21‐53 Memberships & Publications 2,038                                                    1,294                          1,720                          1,720 101‐43‐10‐21‐55 Training & Conference 3,995                                                    1,891                          3,750                          7,750 101‐43‐10‐21‐56 Admin Recruitment 3,621                                                    2,932                          4,500                          7,500 21 Services 14,004                                                  7,395                        12,620                        21,970 101‐43‐10‐22‐13 Office Supplies 556                                                            299                          1,000                          1,000 101‐43‐10‐22‐15 Special Department Supplies 1,457                                                        143                          1,500                        10,000 22 Supplies 2,013                                                        442                          2,500                        11,000 101‐43‐10‐23‐35 Software Maintenance 16,798                                                30,917                          7,497                        10,105 23 Maintenance 16,798                                                30,917                          7,497                        10,105 10 Administration 258,379                                            302,499                      227,380                      261,778 561 Water Enterprise
43 Finance
561‐43‐10‐20‐10 Salary Regular 41,528                                                52,433                        38,158                        42,541 561‐43‐10‐20‐30 Overtime 14                                                               ‐ 179                                ‐ 561‐43‐10‐20‐40 FICA/Medicare 2,975                                                    3,687                          3,217                          3,442 561‐43‐10‐20‐45 Employer PERS 3,467                                                    3,939                          2,758                          3,061 561‐43‐10‐20‐47 PERS Unfunded Liability 6,146                                                    7,984                          5,469                          4,576 561‐43‐10‐20‐55 Health Insurance 8,974                                                  10,091                        10,261                        10,624 561‐43‐10‐20‐61 Workers Comp 1,520                                                    1,576                          1,552                          1,467 561‐43‐10‐20‐65 SDI 354                                                            507                              477                              468 561‐43‐10‐20‐71 Unemployment 845                               ‐                                ‐                                ‐ 561‐43‐10‐20‐75 Deferred Comp 610                                                            239                              633                              633 561‐43‐10‐20‐85 Auto Allowance 480                                                            520                              480                              480 20 Salaries & Benefits 66,913                                                81,155                        63,004                        67,292 561‐43‐10‐21‐05 Advertising 112                                                            884                              650                          2,500 561‐43‐10‐21‐55 Training & Conference                               ‐                          1,010                          2,400                          6,400 561‐43‐10‐21‐56 Admin Recruitment 521                                                            234                          1,500                          3,750 21 Services 632                                                        2,128                          4,550                        12,650 Agenda Item #10.1.

Human Resources Budget ‐ 4310
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 561‐43‐10‐22‐13 Office Supplies 193                               ‐                                                             250                              250 561‐43‐10‐22‐15 Special Department Supplies 28                                 ‐                                                             750                          5,500 22 Supplies 221                               ‐                                                         1,000                          5,750 561‐43‐10‐23‐35 Software Maintenance 5,412                                                    8,893                          4,350                          4,350 23 Maintenance 5,412                                                    8,893                          4,350                          4,350 10 Administration 73,178                                                92,175                        72,904                        90,042 571 Sewer Enterprise
43 Finance
571‐43‐10‐20‐10 Salary Regular 31,146                                                39,323                        28,618                        31,906 571‐43‐10‐20‐30 Overtime 10                                                               ‐ 134                                ‐ 571‐43‐10‐20‐40 FICA/Medicare 2,231                                                    2,766                          2,412                          2,582 571‐43‐10‐20‐45 Employer PERS 2,600                                                    2,954                          2,069                          2,296 571‐43‐10‐20‐47 PERS Unfunded Liability 4,610                                                    5,988                          4,102                          3,432 571‐43‐10‐20‐55 Health Insurance 6,730                                                    7,567                          7,695                          7,968 571‐43‐10‐20‐61 Workers Comp 1,140                                                    1,182                          1,164                          1,101 571‐43‐10‐20‐65 SDI 265                                                            380                              358                              351 571‐43‐10‐20‐71 Unemployment 634                               ‐                                ‐                                ‐ 571‐43‐10‐20‐75 Deferred Comp 457                                                            179                              475                              475 571‐43‐10‐20‐85 Auto Allowance 360                                                            390                              360                              360 20 Salaries & Benefits 50,183                                                60,863                        47,253                        50,471 571‐43‐10‐21‐05 Advertising 112                                                            404                              650                          2,500 571‐43‐10‐21‐55 Training & Conference                               ‐                          1,010                          2,400                          6,400 571‐43‐10‐21‐56 Admin Recruitment 521                                                            260                          1,500                          3,750 21 Services 632                                                        1,674                          4,550                        12,650 571‐43‐10‐22‐13 Office Supplies 113                               ‐                                                             250                              250 571‐43‐10‐22‐15 Special Department Supplies 96                                 ‐                                                             750                          5,500 22 Supplies 210                               ‐                                                         1,000                          5,750 571‐43‐10‐23‐35 Software Maintenance 4,550                                                    7,346                          4,350                          4,793 23 Maintenance 4,550                                                    7,346                          4,350                          4,793 10 Administration 55,575                         ‐                                                       57,153                        73,664 Grand Total 387,132                                            394,674                      349,940                      425,484 Agenda Item #10.1.

Description Object Code Total
Budgeted
Advertising 2105 101 561 571
Recruitment Advertising            5,000             2,500             2,500         10,000 TOTAL ‐ Advertising 2105 $       5,000 $       2,500 $       2,500 $     10,000 Memberships & Publications 2153 101 561 571
CalPELRA (HR)               700                    ‐                      ‐                  700 MMANC               150                    ‐                      ‐                  150 CalChamber               870                    ‐                      ‐                  870 TOTAL ‐ Memberships & Publications 2153 $        ‐ 1,720 $            $              ‐    $        1,720 Training and Conferences 2155 101 561 571
Labor, Continuing Education         200          100          100          400 Liebert Cassidy (HR)         300          300          300          900 CalGovHR Conference               350                    ‐                      ‐                  350 Citywide Employee Safety Trainings      4,000       4,000       4,000     12,000 Misc. Training      2,900       2,000       2,000       6,900 TOTAL ‐ Training and Conferences 2155 $       7,750 $       6,400 $       6,400 $     20,550 Admin Recruitment 2156 101 561 571
Background Checks and Physicals            7,500             3,750             3,750         15,000 TOTAL ‐ Admin Recruitment 2156 $       7,500 $       3,750 $       3,750 $     15,000 Special Department Supplies 2215 101 561 571
Employee Apparel            7,500                        3,750 3,750         15,000 Misc            1,500                               750 750           3,000 Job Fair Items            1,000                        1,000 1,000           3,000 TOTAL ‐ Special Department Supplies 2215 $     10,000 $       5,500 $       5,500 $      21,000 Software Maintenance 2335 101 561 571
NeoGov Performance Evaluation Software            3,400             1,700             1,700           6,800 NeoGov Recruitment Software            4,625             2,313             2,313           9,250 CalOpps Recruitment Software            2,080                337                780            3,197 TOTAL ‐ Software Maintenance 2335 $     10,105 $       4,350 $       4,793 $     19,247 HUMAN RESOURCES ‐ 4310

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Agenda Item #10.1.

Information Technology
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund                               ‐ ‐                                                    144,949                      242,704 561 Water Enterprise                               ‐ ‐                                                      30,002                        54,241 571 Sewer Enterprise                               ‐ ‐                                                      20,930                        40,494 592 Equipment Replacement Fund                               ‐ ‐                               ‐                                                      38,251 Grand Total                               ‐ ‐                                                    195,881                      375,690 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 43 Information Technology
21 Services                               ‐ ‐                                                    136,476                      191,740 22 Supplies                               ‐ ‐                               ‐                                                      88,751 23 Maintenance                               ‐ ‐                                                      59,405                        95,199 Grand Total                               ‐ ‐                                                    195,881                      375,690 51%
24%
25%
FY 23 EXPENSES BY CATEGORY
Services
Supplies
Maintenance
Agenda Item #10.1.

Information Technology Budget ‐ 4320
Account Number Description FY 20 Actuals FY 21 Actuals FY 22 Budgeted FY 23 Proposed 101 General Fund
43 Information Technology
101‐43‐20‐21‐30 Professional Contracts                                ‐ ‐                                                       99,733                      143,805 101‐43‐20‐21‐45 Other Contract Services                                ‐ ‐                                ‐                                ‐ 101‐43‐20‐21‐46 Website Support                                ‐ ‐                                                          3,500                           4,000 21 Services                                ‐ ‐                                                     103,233                      147,805 101‐43‐20‐22‐12 Computer Equipment                                ‐ ‐                                ‐                                                       27,250 22 Supplies                                ‐ ‐                                ‐                                                       27,250 101‐43‐20‐23‐35 Software Maintenance                                ‐ ‐                                                       41,716                        67,649 23 Maintenance                                ‐ ‐                                                       41,716                        67,649 20 Administration                                ‐ ‐                                                     144,949                      242,704 561 Water Enterprise
43 Information Technology
561‐43‐20‐21‐30 Professional Contracts                                ‐ ‐                                                       19,946                        26,361 21 Services                                ‐ ‐                                                       19,946                        26,361 561‐43‐20‐22‐12 Computer Equipment                                ‐ ‐                                ‐                                                       11,950 22 Supplies                                ‐ ‐                                ‐                                                       11,950 561‐43‐20‐23‐35 Software Maintenance                                ‐ ‐                                                       10,056                        15,930 23 Maintenance                                ‐ ‐                                                       10,056                        15,930 20 Administration                                ‐ ‐                                                       30,002                        54,241 571 Sewer Enterprise
43 Information Technology
571‐43‐20‐21‐30 Professional Contracts                                ‐ ‐                                                       13,297                        17,574 21 Services                                ‐ ‐                                                       13,297                        17,574 571‐43‐20‐22‐12 Computer Equipment                                ‐ ‐                                ‐                                                       11,300 22 Supplies                                ‐ ‐                                ‐                                                       11,300 571‐43‐20‐23‐35 Software Maintenance                                ‐ ‐                                                          7,633                        11,620 23 Maintenance                                ‐ ‐                                                          7,633                        11,620 20 Administration                                ‐ ‐                                                       20,930                        40,494 592 Equipment Replacement
43 Information Technology
592‐43‐20‐22‐12 Computer Equipment                                ‐ ‐                                ‐                                                       38,251 22 Supplies                                ‐ ‐                                ‐                                                       38,251 20 Administration                                ‐ ‐                                ‐                                                       38,251 Grand Total                                ‐ ‐                                                     195,881                      375,690 Agenda Item #10.1.

Description Object Code Total
Budgeted
Professional Contracts 2130 101 561 571 592
75% 15% 10%
Annual Support Contract ‐ Marin IT          74,880           14,976             9,984         99,840 Mobile Device Management            9,360             1,872             1,248         12,480 Cloud Based Hosting (one‐time)            6,000             1,200                800           8,000 Cloud Based Hosting (reoccuring)          10,440             2,088             1,392         13,920 RIMS Server Configuraton PD          12,000                   ‐                     ‐            12,000 MarinIT Misc Labor            8,625             1,725             1,150         11,500 Cyber Security Audit          22,500             4,500             3,000         30,000 TOTAL ‐ Professional Contracts 2130 $   143,805 $     26,361 $     17,574 $   187,740 Website Support 2146 101 561 571 592
Domain and Website Hosting            4,000                   ‐                     ‐              4,000 TOTAL ‐ Website Support 2146 $        ‐ 4,000 $            ‐ $            $       4,000 Computer Equipment 2212 101 561 571 592
75% 15% 10%
Misc Equipment Replacement          10,000           10,000           10,000                   ‐            30,000 Wireless Replacement (with taxes)                  ‐                     ‐                     ‐             34,418         34,418 RIMS CAD/RMS Server for PD            7,500                   ‐                     ‐                     ‐             7,500 Domain Controller (hosted server)                  ‐                     ‐                     ‐               3,833           3,833 MarinIT Contingency            9,750             1,950             1,300                   ‐            13,000 TOTAL ‐ Computer Equipment 2212 $     27,250 $     11,950 $     11,300 $     38,251 $     50,500 Software Maintenance 2335 101 561 571 592
Microsoft Office 365 Annual Subscription          16,245             3,249             2,166           21,660 Barracuda ‐ Cloud Data Backup            2,700                540                360             3,600 Cyber Security and Network Monitoring          21,600             4,320             2,880           28,800 Security Awareness Training, Campaigns, &
Scans            9,329             1,866             1,244           12,438 Cisco ‐ Extended Warranties            6,375             1,275                850             8,500 Qualys Multi‐Point Intrusion License            1,875                375                250             2,500 Misc. IT Software            2,000             2,000             2,000             6,000 MS Project (PW)            1,000             1,000             1,000             3,000 Adobe Licensing            6,000             1,200                800             8,000 L‐Fiche Server Licensing               525                105                  70                700 TOTAL ‐ Software Maintenance 2335 $     67,649 $     15,930 $     11,620 $     95,198 INFORMATION TECHNOLOGY ‐ 4320

EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Agenda Item #10.1.

City Attorney (4400)
Budget 2022-23
Purpose
The City of St. Helena contracts with the law firm of Best Best & Krieger LLP for its City Attorney services. Ethan Walsh is the City Attorney. The City Attorney, who is appointed by the City Council, is responsible for providing legal advice to the City Council and Staff in carrying out the duties of City government. The City Attorney’s duties include framing and reviewing City ordinances, resolutions and agreements, advising on all areas of law affecting the City’s operations, and representing the City in litigation and in the enforcement of City ordinances and State laws affecting the City. The City Attorney’s client is the City of St. Helena, as represented by the City Council and City Manager, and not members of the public.

Agenda Item #10.1.

Attorney
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 241,597                                            263,017                      386,000                      386,000 561 Water Enterprise 185,456                                            208,718                      159,500                      159,500 571 Sewer Enterprise 14,608                                                  7,869                        26,500                        26,500 751 Affordable Housing 29,664                                                10,129                        25,000                        25,000 Grand Total 471,326                                            489,733                      597,000                      597,000 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 44 Attorney
21 Services 458,539                                            489,556                      597,000                      597,000 24 Taxes, Insurances & Contributions 12,787                                                      ‐ 177                               ‐ Grand Total 471,326                                            489,733                      597,000                      597,000 100%
FY 23 EXPENSES BY CATEGORY
Services
Taxes, Insurances & Contributions
Agenda Item #10.1.

Attorney Budget ‐ 4400
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
101‐44‐00‐21‐30 Professional Contracts 222,121                                            196,454                      200,000                      200,000 101‐44‐00‐21‐32 Litigation Cost 1,393                                                  66,292                      150,000                      150,000 101‐44‐00‐21‐33 Contract Billable Services 18,084                                                      271                        36,000                        36,000 101‐44‐00‐21‐45 Other Contract Services                                ‐ ‐                                ‐                                ‐ 21 Services 241,597                                            263,017                      386,000                      386,000 00 Administration 241,597                                            263,017                      386,000                      386,000 561 Water Enterprise
561‐44‐00‐21‐30 Professional Contracts 29,573                                                86,744                        59,500                        59,500 561‐44‐00‐21‐32 Litigation Cost 155,883                                            121,974                      100,000                      100,000 561‐44‐00‐21‐40 Professional Fees                                ‐ ‐                                ‐                                ‐ 561‐44‐00‐21‐45 Other Contract Services                                ‐ ‐                                ‐                                ‐ 21 Services 185,456                                            208,718                      159,500                      159,500 00 Administration 185,456                                            208,718                      159,500                      159,500 571 Sewer Enterprise
571‐44‐00‐21‐30 Professional Contracts 4,617                                                    7,869                        11,500                        11,500 571‐44‐00‐21‐32 Litigation Cost 9,991                           ‐                                                       15,000                        15,000 571‐44‐00‐21‐45 Other Contract Services                                ‐ ‐                                ‐                                ‐ 21 Services 14,608                                                  7,869                        26,500                        26,500 00 Administration 14,608                                                  7,869                        26,500                        26,500 751 Affordable Housing
751‐44‐00‐21‐30 Professional Contracts 16,877                                                  9,952                        25,000                        25,000 21 Services 16,877                                                  9,952                        25,000                        25,000 751‐44‐00‐24‐10 Turley Flats Contribution 8,430                                                         ‐ 177                                ‐ 751‐44‐00‐24‐12 963 Pope Street OTSH 4,358                           ‐                                ‐                                ‐ 24 Taxes, Insurances & Contributi 12,787                                                       ‐ 177                               ‐ 00 Administration 29,664                                                10,129                        25,000                        25,000 Grand Total 471,326                                            489,733                      597,000                      597,000 Agenda Item #10.1.

Planning & Building
Agenda Item #10.1.

Planning & Building Director
Building Official Senior Planner (2)*
Building Permit Technician I
Planning Permit
Technician III
Organizational Chart
Planning & Building
*One FTE Position has been frozen for FY2022-23
Agenda Item #10.1.

Planning & Building (4500)
Budget 2022-23
Purpose
The core services provided by the Planning and Building Department are:

Implementation, enforcement, and updates related to the City’s General Plan, the City Zoning and City Building Codes. The overarching goal is to maintain and improve the quality of the community and environment. Additionally, this department reviews project plans for consistency with local, state, and federal laws as well as actions taken by the City Council and Planning Commission. The department provides planning and development review services, environmental review to ensure compliance with the California Environmental Quality Act, serves as the City’s Housing Administrator, provides building permit plan check and field inspection, and Code Enforcement. (Including Short Term Rental enforcement).

FY19/20 FY20/21 FY21/22
0 500 1,000 1,500
Inspections
Permit Applications
Permits Issued
Planning Applications
Agenda Item #10.1.

Adoption of Housing Element
Adoption of updated Safety Element
Public Meetings to receive comments on Zoning Code Update Update Zoning Map
Adoption of new Zoning Code
Transition to online permitting software
Adoption of Trails and Open Space Plan
Climate action implementation
Planning & Building Department Goals
Adopted SB 9 ordinance
Conducted Surplus Properties Workshop
Completed plan check of Farmstead Hotel
Zoning Code Subcommittee completed review of core content for new code Sutter Home Baseline Documentation completed
Provided support to Blue Zones Built Environment Committee Completed Hunter EIR public review
Completed update to Timeshare ordinance
Renewed Housing Authority Contract
Conducted 3 Housing Element Update Community Workshops
Annual Housing Element Progress Report was submitted to and accepted by the California Department of Housing and Community Development (HCD)
Initiated a Development Review Committee (DRC) internal group to facilitate a more collaborative development review process
Planning & Building Accomplishments
Planning & Building (4500)
Budget 2022-23
Agenda Item #10.1.

Planning & Building
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 911,670                                         1,049,048                   1,316,278                   1,112,778 209 HOME Grant                               ‐                           ‐ 4,075                                                       25,000 291 SB‐1186 State Fees 2,724                           ‐                                                         5,000                          5,000 713 Civic Impact 292                               ‐                                                              ‐ 364 745 Parking In‐Lieu                                ‐ ‐                                                       60,000                        30,000 751 Affordable Housing                               ‐                         ‐ 14,887                                ‐ Grand Total 914,687                                        1,068,009                  1,381,643                  1,172,778 Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 45 Planning/Building
20 Salaries & Benefits 751,763                                            864,409                      883,050                      918,950 21 Services 119,956                                            183,642                      457,915                      205,540 22 Supplies 6,261                                                    1,134                          4,300                          5,300 23 Maintenance 27,678                                                12,901                        29,428                        33,038 26 Capital 9,029                                                    5,924                          6,950                          9,950 Grand Total 914,687                                        1,068,009                  1,381,643                  1,172,778 78%
18%
0% 3%1%
FY 23 EXPENSES BY CATEGORY
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Agenda Item #10.1.

Planning Budget ‐ 4500
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund
45 Planning/Building
101‐45‐00‐20‐08 Post‐Employment Disbursement                                ‐ ‐                                ‐                                ‐ 101‐45‐00‐20‐10 Salary‐Regular 465,853                                            539,725                      561,492                      604,366 101‐45‐00‐20‐20 Temp/Part Time 17,781                                                30,200                          6,000                          6,000 101‐45‐00‐20‐30 Overtime 472                                                            550                          1,000                          1,000 101‐45‐00‐20‐40 FICA/Medicare 37,222                                                40,764                        41,987                        45,115 101‐45‐00‐20‐45 Employer PERS 28,336                                                32,268                        38,060                        40,345 101‐45‐00‐20‐47 PERS Unfunded Liability 72,494                                                75,133                        75,461                        60,302 101‐45‐00‐20‐50 Employee PERS (709)                                                           ‐ 495                                ‐ 101‐45‐00‐20‐55 Health Insurance 85,045                                              100,248                      113,751                      118,046 101‐45‐00‐20‐61 Workers Comp 26,963                                                23,647                        23,275                        22,011 101‐45‐00‐20‐65 SDI 4,472                                                    5,480                          5,983                          5,724 101‐45‐00‐20‐71 Unemployment                                ‐ ‐                                ‐                                ‐ 101‐45‐00‐20‐75 Deferred Comp 7,311                                                    8,699                          8,841                          8,841 101‐45‐00‐20‐85 Auto Allowance 6,023                                                    7,200                          7,200                          7,200 101‐45‐00‐20‐96 Education Reimbursement 500                               ‐                                ‐                                ‐ 20 Salaries & Benefits 751,763                                            864,409                      883,050                      918,950 101‐45‐00‐21‐05 Advertising 7,479                                                    6,755                          5,000                          5,000 101‐45‐00‐21‐10 Communications 3,753                                                    4,485                          3,200                          3,200 101‐45‐00‐21‐15 Postage 1,011                                                        569                          1,200                          1,200 101‐45‐00‐21‐30 Professional Contracts 39,606                                                72,451                        65,518                        12,000 101‐45‐00‐21‐33 Contract Billable Services                                ‐ ‐                                                         1,600                          1,600 101‐45‐00‐21‐39 Other Contract Services ‐ CE 1,023                                                    4,906                        18,000                        18,000 101‐45‐00‐21‐45 Other Contract Services 3,886                                                  41,154                      243,493                        50,000 101‐45‐00‐21‐47 Other Contract Services ‐ Bldg 47,531                                                27,222                        25,000                        25,000 101‐45‐00‐21‐53 Memberships & Publications 6,450                                                    6,833                          8,140                          8,140 101‐45‐00‐21‐55 Training & Conference 6,201                                                        305                        21,400                        21,400 21 Services 116,940                                            164,680                      392,551                      145,540 101‐45‐00‐22‐12 Computer Equipment 4,111                           ‐                                ‐                                ‐ 101‐45‐00‐22‐13 Office Supplies 1,097                                                        971                          1,500                          2,500 101‐45‐00‐22‐15 Special Department Supplies 1,053                                                        163                          2,800                          2,800 22 Supplies 6,261                                                    1,134                          4,300                          5,300 101‐45‐00‐23‐11 Maint Office Equip 298                                                        1,399                              500                              500 101‐45‐00‐23‐35 Software Maintenance 21,533                                                  5,584                        21,630                        25,000 101‐45‐00‐23‐50 Vehicle Alloc Expense 5,847                                                    5,918                          7,298                          7,538 23 Maintenance 27,678                                                12,901                        29,428                        33,038 101‐45‐00‐26‐30 Capital Equipment 5,924                                                    5,924                          5,950                          5,950 101‐45‐00‐26‐40 Furniture & Fixtures 3,105                           ‐                                                         1,000                          4,000 26 Capital 9,029                                                    5,924                          6,950                          9,950 00 Administration 911,670                                        1,049,048                  1,316,278                  1,112,778 101‐45‐10‐21‐30 Professional Contracts 36,796                                                72,451                       ‐ 173,957 21 Services 36,796                                                72,451                       ‐ 173,957 10 Administration 36,796                                                72,451                       ‐ 173,957 Agenda Item #10.1.

Planning Budget ‐ 4500
Account Number Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 209 HOME Grant
45 Planning/Building
209‐45‐00‐21‐22 Administrative Fees                               ‐                           ‐ 4,075                                                       25,000 21 Services                              ‐                           ‐ 4,075                                                      25,000 00 Administration                              ‐                           ‐ 4,075                                                      25,000 291 SB‐1186 State Fees
45 Planning/Building
291‐45‐00‐21‐55 CASp Certification & Training 2,724                           ‐                                                         5,000                          5,000 21 Services 2,724                           ‐                                                        5,000                          5,000 00 Administration 2,724                           ‐                                                        5,000                          5,000 713 Civic Impact
45 Planning/Building
713‐45‐00‐21‐30 Professional Contracts 292                               ‐                                                              ‐ 364 21 Services 292                               ‐                                                             ‐ 364 00 Administration 292                               ‐                                                             ‐ 364 745 Parking In‐Lieu
45 Planning/Building
745‐45‐00‐21‐40 Professional Fees                                ‐ ‐                                ‐                                ‐ 745‐45‐00‐21‐45 Other Contract Services                                ‐ ‐                                                       60,000                        30,000 21 Services                               ‐ ‐                                                      60,000                        30,000 00 Administration                               ‐ ‐                                                      60,000                        30,000 751 Affordable Housing
45 Planning/Building
751‐45‐00‐21‐45 Other Contract Services                               ‐                         ‐ 14,887                                ‐ 21 Services                              ‐                         ‐ 14,887                               ‐ 00 Administration                              ‐                         ‐ 14,887                               ‐ Grand Total 951,483                                        1,140,460                  1,555,599                  1,172,778 Agenda Item #10.1.

Description Object Code Funding
Source Total Budgeted
Temporary Part‐Time 2020 101
Planning Commissioner Stipends           6,000                      6,000 TOTAL ‐ Temporary Part‐Time 2020 6,000 $        $                  6,000 Advertising 2105 101
Public Hearing Notices              5,000                      5,000 TOTAL ‐ Advertising 2105 5,000 $        $                  5,000 Professional Contracts 2130 101
Investigator STR Enforcement          12,000                    12,000 TOTAL ‐ Professional Contracts 2130 12,000 $      $                12,000 Other Contract Services‐ Code Enforcement 2139 101
Building Plan Check and Building Inspections*          18,000                    18,000 TOTAL ‐ Other Contract Services 2139 18,000 $      $                18,000 Other Contract Services ‐ Planning 2145 101
Planning Services*          50,000                    50,000 TOTAL ‐ Other Contract Services 2145 50,000 $      $                50,000 Other Contract Services‐ Building 2147 101
Building Plan Check and Building Inspections*          25,000                    25,000 TOTAL ‐ Other Contract Services 2147 25,000 $      $                25,000 Memberships & Publications 2153 101
APA and AICP Dues            1,200                      1,200 Updated Codes            2,000                      2,000 Membership/Subscriptions (ICC, ENR, NFPA,
Building Codes, Planning & Building Codes)            3,000                      3,000 Supplementary Code/Guide Books               500                          500 County of Napa Official Records Index and
Document Images (split with CM, Planning, and
Public Works)
1,440                      1,440
TOTAL ‐ Memberships & Publications 2153 8,140 $        $                  8,140 BUILDING AND PLANNING ‐ 4500

EXPENSE DETAIL
Agenda Item #10.1.

Description Object Code Funding
Source Total Budgeted
BUILDING AND PLANNING ‐ 4500

EXPENSE DETAIL
Training and Conferences 2155 101
Planning Commissioners and Staff          10,000                    10,000 APA California Conference (Senior Planner,
Planning Technician III and Planning Director)            6,100                      6,100 Miscellaneous Staff Training            3,000                      3,000 Plan Check/Inspection Training and Materials            2,300                      2,300 TOTAL ‐ Training and Conferences 2155 21,400 $      $                21,400 Software Maintenance 2335 101
CRW         25,000                    25,000
TOTAL ‐ Software Maintenance 2335 25,000 $      $                25,000 Training and Conferences 2155 291
CASP Certification and Training            5,000                      5,000 TOTAL ‐ Training and Conferences 2155 5,000 $        $                  5,000 SB‐1186 STATE FEES ‐ 291
Agenda Item #10.1.

Non-Departmental
Agenda Item #10.1.

Non-Departmental (4000)
Budget 2022-23
Purpose
The Purpose of the Non-Departmental categorization is to accommodate those costs not easily associated with a particular cost center and to more easily monitor certain expendable costs for savings and control purposes. Liability Insurance, contributions, debt service, and general office supplies are types of expenses accounted for here.

Agenda Item #10.1.

Non Department
Expenses by Fund and Category
Fund Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 Proposed 101 General Fund 2,008,124                                      2,711,682                   3,211,499                   3,896,516 213 GVS Grant                               ‐                         ‐ 23,415                                ‐ 223 Skate Park Lighting Fund 1,200                           ‐                                ‐                                ‐ 224 Public Safety (COPS)                                ‐ ‐                                ‐                                ‐ 225 State Gas Tax 2105 31,461                                                 ‐ 11,736                                ‐ 226 State Gas Tax 2106 19,523                         ‐                                ‐                                                       21,664 227 State Gas Tax 2107 75,515                         ‐                                ‐                                                       40,590 228 State Gas Tax 21075 5,540                           ‐                                ‐                                                         2,000 229 State Gas Tax 2103                                ‐ ‐                                ‐                                                       54,560 230 RMRA 108,000                       ‐                                ‐                                                     138,364 235 Measure A 42,085                         ‐                                ‐                                ‐ 240 Measure T 1,108,951                                         174,244                      738,589                      895,286 290 Tourism Improvement District 388,940                                            229,342                      483,107                      550,591 420 1996 GO Bonds (288)                             ‐                                ‐                                ‐ 561 Water Enterprise 1,161,878                                      1,201,805                   1,262,950                   1,210,312 571 Sewer Enterprise 881,703                                            613,840                      546,994                      495,689 572 Wastewater Bond                                ‐ ‐                                ‐                                ‐ 581 Insurance Benefit Fund 146,456                                                ‐ (4,009)                                ‐ 582 Internal Service Garage Fund 139,030                                             ‐ 131,034                                ‐ 592 Equipment Replacement Fund                               ‐                      100,000                        20,724                      231,418 700 Flood Control Capital 33,908                                                 ‐ 36,473                                ‐ 713 Civic Impact 25,731                         ‐                                                          ‐ 3,770 733 Capital Project Planning                               ‐                       ‐ 530,000                                ‐ 734 Park Impact 405,545                                              53,082                      514,659                      515,659 740 Traffic Mitigation Impact                               ‐                        41,711                      873,610                      873,610 741 Street Capital Improvement 326,279                       ‐                                ‐                                ‐ 751 Affordable Housing 316,884                                         1,586,448                         ‐ 25,000 752 Fund                                ‐ ‐                                ‐                                ‐ 763 Water Capital Project                               ‐                    ‐ 8,144,570                                ‐ 764 Water Impact                                ‐ ‐                                                      ‐ 210,144 774 Sewer Impact                                ‐ ‐                                                     709,677                      677,260 890 General Fixed Assets 1,221,185                    ‐                                ‐                                ‐ Grand Total 8,447,648                                  15,585,373                  8,600,723                  9,639,569 Agenda Item #10.1.

Object Code Description FY 20 Actual FY 21 Actual FY 22 Estimated FY 23 DRAFT 40 Non Departmental
20 Salaries & Benefits 582,349                                            299,308                      434,849                      369,884 21 Services 698,277                                            326,655                   1,462,072                   2,375,453 22 Supplies 218,840                                         1,430,865                      319,267                        59,268 23 Maintenance 260                               ‐                                                         3,979                          3,979 24 Taxes, Insurances & Contributions 1,085,655                                      2,488,850                   1,273,315                   1,197,810 25 Debt 610,560                                            550,050                   1,264,287                   1,255,194 26 Capital                               ‐                              112                       ‐ 137,600 29 Transfers 5,221,837                                   10,467,842                   3,635,354                   4,312,981 61 PEG access costs 26,872                                                21,690                        70,000                        65,000 80 Restitution Account 3,000                           ‐                                ‐                                ‐ Grand Total 8,447,648                                  15,585,373                  8,600,723                  9,639,569 4%
25%
0%
0%
12%
13% 0%
45%
1%
0%
FY 23 EXPENSES BY CATEGORY Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Debt
Capital
Transfers
PEG access costs
Restitution Account
Agenda Item #10.1.

Non Department Budget ‐ 4000
Account Number Description FY 20 Actual FY 21 Acutal FY 22 Estimated FY 23 Proposed 101 General Fund
40 Non Departmental
101‐40‐00‐20‐08 Post‐Employment Disbursement                               ‐                        58,295                       ‐ 152,000 101‐40‐00‐20‐40 FICA/Medicare                               ‐                           ‐ 4,460                                ‐ 101‐40‐00‐20‐47 PERS Unfunded Liability 162,640                                            121,213                      173,357                      269,243 101‐40‐00‐20‐55 Health Insurance                               ‐                         ‐ 10,876                                ‐ 101‐40‐00‐20‐65 SDI                               ‐                               ‐ 614                                ‐ 101‐40‐00‐20‐89 Charity Event Reimbursement 2,149                           ‐                                                         9,250                          9,250 20 Salaries & Benefits 164,789                                            195,458                      334,607                      278,493 101‐40‐00‐21‐10 Communications 3,186                                                    4,238                          6,000                          6,000 101‐40‐00‐21‐15 Postage 872                                                            657                          1,000                          1,000 101‐40‐00‐21‐27 Equipment Lease Exp 9,047                                                    8,388                        11,500                        11,500 101‐40‐00‐21‐30 Professional Contracts 197,528                                                1,776                        29,372                        15,000 101‐40‐00‐21‐34 Muni Code Update 2,636                                                    2,614                          4,500                          4,500 101‐40‐00‐21‐40 Professional Fees 8,077                                                    1,782                        14,000                          8,000 101‐40‐00‐21‐43 Penalties And Fines 3,416                                                    5,578                          4,000                          4,000 101‐40‐00‐21‐45 Other Contract Services 32,687                                                47,100                      724,749                   1,291,301 101‐40‐00‐21‐52 Facility Rental 701                                                        4,000                      141,000                      241,000 101‐40‐00‐21‐53 Memberships & Publications 2,519                                                    2,601                          2,900                          2,900 101‐40‐00‐21‐55 Training & Conference 60                                 ‐                                ‐                                ‐ 101‐40‐00‐21‐60 Other Travel 60                                 ‐                                ‐                                ‐ 21 Services 260,788                                              78,734                      939,021                  1,585,201 101‐40‐00‐22‐07 Copies 6,142                                                    3,075                          6,500                          6,500 101‐40‐00‐22‐13 Office Supplies 1,457                                                    1,311                          2,900                          2,900 101‐40‐00‐22‐15 Special Department Supplies 88,123                                                14,085                              750                              750 101‐40‐00‐22‐16 COVID‐19 81,777                                               ‐ 106,026                                ‐ 101‐40‐00‐22‐17 Glass Fire                               ‐                   1,301,729                       ‐ 266,693 101‐40‐00‐22‐18 Employee Appreciation                                ‐ ‐                                                         5,000                          5,000 22 Supplies 177,499                                        1,426,226                      281,843                        15,150 101‐40‐00‐23‐11 Maint Office Equip 260                               ‐                                                         1,500                          1,500 23 Maintenance 260                               ‐                                                        1,500                          1,500 101‐40‐00‐24‐05 Contributions 126,249                                            120,618                      351,917                      208,343 101‐40‐00‐24‐07 Chamber of Commerce 210,000                                            210,000                      220,500                      250,000 101‐40‐00‐24‐08 Leak Adjustment Contribution                                ‐ ‐                                                         9,000                          9,000 101‐40‐00‐24‐24 Uncollectable Debt 1,823                                                     ‐ 4,924                                ‐ 101‐40‐00‐24‐25 Taxes & Other Charges 4,937                                                    5,296                          6,000                          6,000 101‐40‐00‐24‐45 REMIF/Block Party Insurance 215,394                                            269,128                      298,144                      361,713 24 Taxes, Insurances & Contributions 558,403                                            609,966                      885,561                      835,056 101‐40‐00‐26‐30 Capital Equipment                                ‐ ‐                                                        ‐ 51,600 26 Capital                               ‐ ‐                                                       ‐ 51,600 101‐40‐00‐29‐99 Transfer to other Funds 674,129                                            245,260                      584,189                   1,052,939 29 Transfers 674,129                                            245,260                      584,189                  1,052,939 101‐40‐00‐61‐00 PEG access costs 26,872                                                21,690                        70,000                        65,000 61 PEG access costs 26,872                                                21,690                        70,000                        65,000 Agenda Item #10.1.

Non Department Budget ‐ 4000
Account Number Description FY 20 Actual FY 21 Acutal FY 22 Estimated FY 23 Proposed 101‐40‐00‐80‐00 Restitution Account 3,000                           ‐                                ‐                                ‐ 80 Restitution Account 3,000                           ‐                               ‐                               ‐ 00 Administration 1,865,740                                    2,577,334                  3,148,321                  3,833,339 101‐40‐45‐25‐05 Retire Principal 138,466                                            127,168                        58,222                        59,704 101‐40‐45‐25‐15 Interest Expense 3,918                                                    7,180                          4,956                          3,473 25 Debt 142,384                                            134,348                        63,178                        63,177 45 Debt 142,384                                            134,348                        63,178                        63,177 213 GVS Grant
40 Non Departmental
213‐40‐00‐29‐99 Transfer to other Funds                               ‐                         ‐ 23,415                                ‐ 29 Transfers                              ‐                         ‐ 23,415                               ‐ 00 Administration                              ‐                         ‐ 23,415                               ‐ 223 Skate Park Lighting Fund
40 Non Departmental
223‐40‐00‐29‐99 Transfer to other Funds 1,200                           ‐                                ‐                                ‐ 29 Transfers 1,200                           ‐                               ‐                               ‐ 00 Administration 1,200                           ‐                               ‐                               ‐ 225 State Gas Tax 2105
40 Non Departmental
225‐40‐00‐29‐99 Transfer to other Funds 31,461                                                 ‐ 11,736                                ‐ 29 Transfers 31,461                                                 ‐ 11,736                               ‐ 00 Administration 31,461                                                 ‐ 11,736                               ‐ 226 State Gas Tax 2106
40 Non Departmental
226‐40‐00‐29‐99 Transfer to other Funds 19,523                         ‐                                ‐                                                       21,664 29 Transfers 19,523                         ‐                               ‐                                                      21,664 00 Administration 19,523                         ‐                               ‐                                                      21,664 227 State Gas Tax 2107
40 Non Departmental
227‐40‐00‐29‐99 Transfer to other Funds 75,515                         ‐                                ‐                                                       40,590 29 Transfers 75,515                         ‐                               ‐                                                      40,590 00 Administration 75,515                         ‐                               ‐                                                      40,590 228 State Gas Tax 21075
40 Non Departmental
228‐40‐00‐29‐99 Transfer to other Funds 5,540                           ‐                                ‐                                                         2,000 29 Transfers 5,540                           ‐                               ‐                                                        2,000 Agenda Item #10.1.

Non Department Budget ‐ 4000
Account Number Description FY 20 Actual FY 21 Acutal FY 22 Estimated FY 23 Proposed 00 Administration 5,540                           ‐                               ‐                                                        2,000 229 State Gas Tax 2103
40 Non Departmental
229‐40‐00‐29‐99 Transfer to other Funds                                ‐ ‐                                ‐                                                       54,560 29 Transfers                               ‐ ‐                               ‐                                                      54,560 00 Administration                               ‐ ‐                               ‐                                                      54,560 230 RMRA
40 Non Departmental
230‐40‐00‐29‐99 Transfer to Other Funds 108,000                       ‐                                ‐                                                     138,364 29 Transfers 108,000                       ‐                               ‐                                                    138,364 00 Administration 108,000                       ‐                               ‐                                                    138,364 235 Measure A
40 Non Departmental
235‐40‐45‐25‐05 Retire Principal 41,099                         ‐                                ‐                                ‐ 235‐40‐45‐25‐15 Interest Expense 986                               ‐                                ‐                                ‐ 25 Debt 42,085                         ‐                               ‐                               ‐ 45 Debt 42,085                         ‐                               ‐                               ‐ 240 Measure T
40 Non Departmental
240‐40‐00‐29‐99 Transfer to Other Funds 1,108,951                                         174,244                      738,589                      895,286 29 Transfers 1,108,951                                        174,244                      738,589                      895,286 00 Administration 1,108,951                                        174,244                      738,589                      895,286 289 Recreation Program
40 Non Departmental
289‐40‐00‐29‐99 Transfer to other Funds                                ‐ ‐                                ‐                                                       36,050 29 Transfers                               ‐ ‐                               ‐                                                      36,050 00 Administration                               ‐ ‐                               ‐                                                      36,050 290 Tourism Improvement District
40 Non Departmental
290‐40‐00‐21‐41 County Share of TID 286,842                                            169,941                      357,757                      407,816 290‐40‐00‐21‐49 Local Share of TID 96,731                                                57,429                      120,864                      137,776 21 Services 383,573                                            227,370                      478,621                      545,592 290‐40‐00‐29‐99 Transfer to other Funds 5,367                                                    1,972                          4,486                          4,999 29 Transfers 5,367                                                    1,972                          4,486                          4,999 00 Administration 388,940                                            229,342                      483,107                      550,591 420 1996 GO Bonds
Agenda Item #10.1.

Non Department Budget ‐ 4000
Account Number Description FY 20 Actual FY 21 Acutal FY 22 Estimated FY 23 Proposed 40 Non Departmental
420‐40‐45‐25‐15 Interest Expense (288)                             ‐                                ‐                                ‐ 25 Debt (288)                             ‐                               ‐                               ‐ 45 Debt (288)                             ‐                               ‐                               ‐ 561 Water Enterprise
40 Non Departmental
561‐40‐00‐20‐45 Pension Expense 24,899                                                 ‐ 63,313                                ‐ 561‐40‐00‐20‐47 PERS Unfunded Liability 55,948                         ‐                                                       60,322                        54,996 20 Salaries & Benefits 80,847                                                63,313                        60,322                        54,996 561‐40‐00‐21‐10 Communications 878                                                        1,166                          2,000                          2,000 561‐40‐00‐21‐15 Postage 225                                                            169                              100                              100 561‐40‐00‐21‐27 Equipment Lease Exp 5,822                                                    5,784                          8,400                          8,400 561‐40‐00‐21‐30 Professional Contracts 79                                 ‐                                ‐                                ‐ 561‐40‐00‐21‐45 Other Contract Services                               ‐                              348                          2,280                          2,280 21 Services 7,005                                                    7,468                        12,780                        12,780 561‐40‐00‐22‐07 Copies 1,428                                                    1,378                          3,500                          3,500 561‐40‐00‐22‐13 Office Supplies 1,109                                                        534                          5,700                          5,700 561‐40‐00‐22‐15 Special Department Supplies 23,993                                                      408                              750                              750 22 Supplies 26,530                                                  2,320                          9,950                          9,950 561‐40‐00‐23‐35 Software Maintenance                                ‐ ‐                                                         1,239                          1,239 23 Maintenance                               ‐ ‐                                                        1,239                          1,239 561‐40‐00‐24‐24 Uncollectable Debt (9,209)                                                      ‐ (434)                                ‐ 561‐40‐00‐24‐45 REMIF/Block Party Insurance 109,447                                            146,698                      181,377                      181,377 24 Taxes, Insurances & Contributions 100,238                                            146,264                      181,377                      181,377 561‐40‐00‐26‐30 Capital Equipment                               ‐                                56                         ‐ 43,000 26 Capital                              ‐                                56                         ‐ 43,000 561‐40‐00‐29‐99 Transfer to other Funds                               ‐                         ‐ 79,570                                ‐ 29 Transfers                              ‐                         ‐ 79,570                               ‐ 00 Administration 214,619                                            298,991                      308,668                      260,342 561‐40‐10‐29‐40 Depreciation Expense 611,423                                             ‐ 577,948                                ‐ 29 Transfers 611,423                                             ‐ 577,948                               ‐ 10 Administration 611,423                                             ‐ 577,948                               ‐ 561‐40‐45‐21‐40 Professional Fees 6,982                                                    2,815                        10,000                        10,000 21 Services 6,982                                                    2,815                        10,000                        10,000 561‐40‐45‐25‐05 Retire Principal                                ‐ ‐                                                     662,461                      679,187 561‐40‐45‐25‐15 Interest Expense 328,853                                            322,051                      281,821                      260,783 25 Debt 328,853                                            322,051                      944,282                      939,970 Agenda Item #10.1.

Non Department Budget ‐ 4000
Account Number Description FY 20 Actual FY 21 Acutal FY 22 Estimated FY 23 Proposed 45 Debt 335,836                                            324,866                      954,282                      949,970 571 Sewer Enterprise
40 Non Departmental
571‐40‐00‐20‐45 Pension Expense 148,620                                               ‐ 44,546                                ‐ 571‐40‐00‐20‐47 PERS Unfunded Liability 41,636                         ‐                                                       39,920                        36,395 20 Salaries & Benefits 190,256                                              44,546                        39,920                        36,395 571‐40‐00‐21‐10 Communication 878                                                        1,166                          2,000                          2,000 571‐40‐00‐21‐15 Postage 225                                                            169                              200                              200 571‐40‐00‐21‐27 Equipment Lease Exp 5,822                                                    5,784                          8,400                          8,400 571‐40‐00‐21‐30 Professional Contracts 79                                 ‐                                ‐                                ‐ 571‐40‐00‐21‐45 Other Contract Services                               ‐                              348                          2,280                          2,280 21 Services 7,005                                                    7,468                        12,880                        12,880 571‐40‐00‐22‐07 Copies 1,428                                                    1,378                          3,500                          3,500 571‐40‐00‐22‐13 Office Supplies 1,109                                                        534                          2,500                          2,500 571‐40‐00‐22‐15 Special Department Supplies 12,274                                                      408                              750                              750 22 Supplies 14,811                                                  2,320                          6,750                          6,750 571‐40‐00‐23‐35 Software Maintenance                                ‐ ‐                                                         1,240                          1,240 23 Maintenance                               ‐ ‐                                                        1,240                          1,240 571‐40‐00‐24‐24 Uncollectable Debt 683                                                           ‐ (121)                                ‐ 571‐40‐00‐24‐45 REMIF/Block Party Insurance 109,447                                            146,698                      181,377                      181,377 24 Taxes, Insurances & Contributi 110,130                                            146,577                      181,377                      181,377 571‐40‐00‐26‐30 Capital Equipment                               ‐                                56                         ‐ 43,000 26 Capital                              ‐                                56                         ‐ 43,000 00 Administration 322,203                                            200,966                      285,167                      238,642 571‐40‐10‐29‐40 Depreciation Expense 454,781                                             ‐ 316,828                                ‐ 29 Transfers 454,781                                             ‐ 316,828                               ‐ 10 SB2 Planning Grant 454,781                                             ‐ 316,828                               ‐ 571‐40‐45‐21‐40 Professional Fees 7,193                                                    2,395                          5,000                          5,000 21 Services 7,193                                                    2,395                          5,000                          5,000 571‐40‐45‐25‐05 Retire Principal                                ‐ ‐                                                     166,739                      168,913 571‐40‐45‐25‐15 Interest Expense 97,527                                                93,651                        90,088                        83,134 25 Debt 97,527                                                93,651                      256,827                      252,047 45 Debt 104,719                                              96,046                      261,827                      257,047 581 Insurance Benefit Fund
40 Non Departmental
581‐40‐00‐20‐55 Health Insurance 146,456                                                ‐ (4,009)                                ‐ 20 Salaries & Benefits 146,456                                                ‐ (4,009)                               ‐ Agenda Item #10.1.