St. Helena City Council
June 13, 2023

INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
Date: AUG 022013

WINE COUNTRY ANIMAL LOVERS INC

C/O STEPHEN FRANQUELIN
2960 FOOTHILL BLVD
CALISTOGA, CA 94515
Dear Applicant:

DEPARTMENT OF THE TREASURY
Employer Identification Number:
27-1454400
DLN:
602185005
Contact Person:

PAUL F CAPPEL II 1D# 31665
Contact Telephone Number:
(877) 829-5500
Accounting Period Ending:

December 31
Public Charity Status:
170'"(b(1) ) (A)tvi)
Form 990 Required:

Yes
Effective Date of Exemption:

June 28, 2012
Contribution Deductibility:

Yes
Addendum Applies:

Yes
We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501(c) (3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your perme.rre nt. records.

Organizations exempt under section 501(c) (3) of the Code are further classified as either public charities or private foundations. We determined that you are a public charity under the Code section(s) listed in the heading of this letter.

Please see enclosed Publication 4221-PC, Compliance Guide for 501(c) (3) Public Charities, for some helpful information about your responsibilities as an exempt organization.

Letter 947 (DO/CG)
Agenda Item #11.1.

-2 -

WINE COUNTRY ANIMAL LOVERS INC
We have sent a copy of this letter to your representative as indicated in your power of attorney.

Sincerely,
~ ~~---
Director, Exempt Organizations
Enclosure: Publication 4221-PC
Letter 947 (DO/CG)
Agenda Item #11.1.

-3-

WINE COUNTRY ANIMAL LOVERS INC

ADDENDUM
Based on the information submitted with your application, we approved your request for reinstatement under Notice 2011-44. Your effective date of exemption, as shown in the heading of this letter, is the postmark date of your application.

Letter 947 (DO/CG)
Agenda Item #11.1.

BA20220926722
Entity Details
Corporation Name WINE COUNTRY ANIMAL LOVERS, INC.

Entity No. 3262397
Formed In CALIFORNIA
Street Address of California Principal Office of Corporation Street Address of California Office 8 MIRIAM DR
CALISTOGA, CA 94515
Mailing Address of Corporation
Mailing Address P. O. BOX 3
CALISTOGA, CA 94515
Attention
Officers
Officer Name Officer Address Position(s)
• ALISSA MCNAIR 8 MIRIAM DR
CALISTOGA, CA 94515
Chief Executive Officer
• Donna Leverenz 3253 STATE HWY 128
CALISTOGA, CA 94515
Secretary
• Wendy Brooks P. O. BOX 601
CALISTOGA, CA 94515
Chief Financial Officer
Additional Officers
Officer Name Officer Address Position Stated Position
None Entered
Agent for Service of Process
Agent Name STEVE FRANQUELIN
Agent Address 2960 FOOTHILL BLVD.

CALISTOGA, CA 94515
Email Notifications
Opt-in Email Notifications Yes, I opt-in to receive entity notifications via email.

Electronic Signature
By signing, I affirm that the information herein is true and correct and that I am authorized by California law to sign.

Wendy Brooks
Signature
10/02/2022
Date

STATE OF CALIFORNIA
Office of the Secretary of State

STATEMENT OF INFORMATION

CA NONPROFIT CORPORATION
California Secretary of State
1500 11th Street
Sacramento, California 95814
(916) 653-3516
B1146-7788 10/02/2022 11:40 AM Received by California Secretary of State

For Office Use Only
-FILEDFile No.: BA20220926722
Date Filed: 10/2/2022
Agenda Item #11.1.

Please review this information to determine If you have located the conrect corporation. Statements of Information amendment filings are not eligible for electronic filing at this time. The corporation Is not yet due to file the required statement; therefore, this filing Is considered an amendment and must be filed either by mail or at our public counter In Sacramento. Forms and Instructions can be downloaded from our website at ..

Secretary of State 3/8/13 9:24 AM
Results Detail
Last statement filed on: 1/7/2013
!WINE Corporation I
COUNTRY ANlMAL LOVERS, INC. ~
Number: C3262397. ~ncorporation Date: 12/2/2009 JStatus.:Active I Jurisdiction: CA IIType: Dome~tic Nonprofit ~
Address
2960 FOOTHILL BLVD,
--
CALISTOGA, CA 94515-1200
-
Age~t For Service 9fProcess ----l
STEPHEN G FRANQUELIN ~
2960 FOOTHILL BLVD,
-
CALISTOGA, CA 94515-1200
( Search Results) (New Search)
https://businessfilings.sos.ca.gov/ Page 1 of 2
Agenda Item #11.1.

2023 Operating Budget ‐ DRAFT PROPOSAL

INCOME SOURCES
Adoption Fees 15,000 $
Donations
CC Cash Back / Rewards 4,000 $
Corporate Contributions / Matches 2,000 $
Donation Boxes 3,500 $
Events (Dine & Donate) 2,500 $
Facebook & IG Donations 22,000 $
General 47,000 $
Grant ‐ Gotelli Family Fund 22,000 $
Investment Interest $          10,000
TOTAL INCOME 128,000 $

EXPENSES
General Expenses
Admin Assistant (Wages, Payroll, Ins) (32,000) $
Automobile
Gas (450) $
Registration (280) $
Repairs & Maintenance (150) $
Bank Charges & Fees (PayPal) (1,000) $
Chamber of Commerce Dues (135) $
Computer Systems
Google Storage (25) $
GoDaddy Hosting & Domain (100) $
Buzz Software (780) $
Zoom Pro (150) $
Event Fees (VegFest, Celebrate Napa) (300) $
Fundraise Fees (Can Do) (300) $
Liability & Auto Insurance (6,400) $
License, Sec. of State (25) $
Marketing (Merchandise ‐ cups, hats) (2,500) $
Newsletter
Printing & Postage (2,500) $
Mailchimp, Punch Bowl (500) $
Office Supplies (QuickBooks, Postage) (125) $
PO Box (110) $
Professional Fees
Dog Training (500) $
Legal (100) $
Tax Preparation (1,900) $
Bookkeeping (600) $
Storage Units (9,500) $
Telephone (975) $
Thank you Gifts (2,500) $
TOTAL GENERAL EXPENSES (63,905) $
Specific Programs
Charity Medical (15,000) $
Clearlake Alter Project (8,000) $
Foster Animals
Medical (70,000) $
Pet Supplies (20,000) $
SPCA Feral Clinic (3,500) $
Upper Valley Alter Project (7,500) $
TOTAL PROGRAM EXPENSES (124,000) $
NET OPERATING COSTS (59,905) $
Agenda Item #11.1.

FISCAL YEAR
2023-2024
AND 2024-2025

PRELIMINARY
BUDGET

FORECAST
BY:

ANIL COMELO, CITY MANAGER

APRIL MITTS, ASSISTANT CITY MANAGER

MANDY KELLOGG, ADMINISTRATIVE SERVICES DIRECTOR
JUNE 13, 2023
Agenda Item #11.1.

AGENDA
 City’s Vision and Mission
 Pension Liability
 Budget Assumptions
 Non-Profit Contributions
 General Fund, Water, and Wastewater
budgets
Agenda Item #11.1.

Mandy Kellogg, Administrative Services Director
Yosselyn Valencia, Finance Manager
Martin Beltran, Senior Management Analyst
Stephanie Killingsworth, Senior Accounting Technician
Agenda Item #11.1.

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.

Agenda Item #11.1.

MISSION STATEMENT
The City of St. Helena is dedicated to serving its citizens by: • Promoting a culture of equity, diversity and inclusion • Supporting thriving families and ensuring the health and wellbeing of our youth • Ensuring our long-term economic sustainability and focusing on new and diverse sources of revenue • Preventing, preparing for, and mitigating fire and other local emergencies • Improving and maintaining City infrastructure • Updating our water management policies to ensure an adequate water supply • Responding innovatively to climate change challenges and adopting environmentally sustainable best practices Preserving our historic, small-town, rural character • Expanding recreational, active transportation and cultural opportunities • Facilitating innovative, well-designed housing for residents of all backgrounds, ages and income levels • Encouraging full civic participation and ongoing communication • Strengthening regional collaboration with other public entities and building partnerships with local service providers and stakeholders
Agenda Item #11.1.

PENSION LIABILITY
% Funded Unfunded
Valuation
Discretionary
Payments
Required
Payments Fiscal Year
2019-20 1,015,301 260,224 12,481,104 70.4%
2020-21 907,933 121,213 12,982,001 70.6%
2021-22 1,032,213 405,468 13,677,486 69.7%
2022-23 943,733 360,634 9,402,858 79.4%
*June 30, 2022 Annual Valuation will be released in August 2023.

Agenda Item #11.1.

REVENUE ALLOCATION
Property Tax Allocation
Sales Tax Allocation
Agenda Item #11.1.

NON-PROFIT GRANT REQUESTS
COMMUNITY ENRICHMENT GRANTS: $20,000 CAP FOR EACH REQUEST AND TOTAL MAXIMUM ALLOCATION OF $120,000 Non-Profit Descriptions FY 23/24 Funding Requested Recommended Cafeteria Kids Theater Summer Drama in St. Helena 1,000 1,000 Festival Napa Valley How I see Music Education Program 16,000 8,000 Friends of the Cameo Faces of St. Helena 8,500 8,500
Music in the Vineyards MITV Connects 3,030 3,000
Napa Valley College DAS Foundation Viva Mariachi! St. Helena 14,353 5,000 10,392 - Conservation & Exhibition of Sophie Alstrom Mitchell's Wildflower Watercolors Napa Valley Museum
Our Town St. Helena Our Town St. Helena Strategic Plan 20,000 - Rianda House Visit Me Today 15,000 7,500 St. Helena Cemetery Association St. Helena Cemetery Chinese Monument Project 12,963 10,000 St. Helena Community Band St. Helena Community Band Yearly Performances 10,000 10,000 St. Helena Community Garden St. Helena Community Garden Supplies 2,500 2,500 St. Helena Cooperative Nursery School St. Helena Cooperative Nursery School 12,000 7,000 St. Helena Farmers' Market Market Match Program 12,000 9,000 St. Helena Historical Society Educational Lecture Series and Cemetery Tour 16,479 10,000 20,000 - Secure Conditional Lease for Housing Civic/Cultural Center on City Property St. Helena Housing Coalition, Inc.

St. Helena Little League SHLL Uniforms & Equipment 10,000 5,000 St. Helena Preschool For All St. Helena Preschool For All Scholarships 20,000 12,000 Sustainable St. Helena St. Helena Redwood Forest 5,000 5,000 The White Barn Napa Valley Puppet Festival 8,000 3,000
Upstage Napa Valley 3rd Annual Upstate NV Playwright Festival (Playfest 2023) 9,350 6,000 UpValley Family Centers of Napa County Ninos Activos / Active Kids | bilingual playgroups 7,500 7,500 Wine Country Animal Lovers Feline Spay and Neuter Programs 5,250 - Totals 239,317 120,000 Agenda Item #11.1.

EXISTING NON-PROFIT GRANT AGREEMENTS
Non-Profit FY 23/24 Funding
Boys & Girls Club 30,000
Rianda House 30,000
UpValley Family Centers 30,000
Totals 90,000
Agenda Item #11.1.

CHAMBER OF COMMERCE FUNDING
Total Funding Business
Recovery Holidays
Marketing
Agreement &
Special Events
Fiscal Year
FY 2024-25* 175,000 - - 175,000
FY 2023-24* 175,000 - - 175,000
FY 2022-23 250,000 25,000 50,000 325,000
FY 2021-22 220,500 25,000 100,000 345,500
FY 2020-21 185,000 25,000 25,000 235,000
FY 2019-20 210,000 - 25,000 235,000
*Funding does not include Special Events.

Agenda Item #11.1.

AVERAGE CITY CONTRIBUTIONS TO CHAMBER BY COUNTY
County Average City Annual Contribution
Marin County 65,071
Solano County 18,875
Sonoma County 59,417
Napa County 222,000
Agenda Item #11.1.

CONTRIBUTIONS FROM NAPA COUNTY CITIES
City 2022-23 City Contribution
American Canyon 50,000 (1)
Calistoga 535,000
Napa 0
(2)
Yountville 313,643
(1) Does not include Marketing
(2) Visit Napa Valley and Do Napa provide Marketing for the City of Napa Agenda Item #11.1.

GENERAL FUND EXPENDITURES VS. REVENUES
• Use of Reserves to Balance the Budget
General Fund Budget FY 2023-24 FY 2024-25
Proposed Revenues 18,274,906 19,087,896
Proposed Expenses 20,101,378 20,002,020
Difference* (1,826,472) (914,124)
Agenda Item #11.1.

FY 2023-24
AND
FY 2024-25

GENERAL FUND

REVENUES
Total Revenues $18,274,906 Total Revenues $19,087,896
Agenda Item #11.1.

FY24 PROPOSED

OPERATING

FUND REVENUE

AND EXPENSES

0.00 5.00

10.00 15.00

20.00 25.00

30.00 35.00

40.00 Revenues Expenses Millions
FY24 Proposed Revenues vs. Expenses
General Water Wastewater Other

35.85 36.25
Agenda Item #11.1.

FY25 PROPOSED

OPERATING

FUND REVENUE

AND EXPENSES

0.00 5.00

10.00 15.00

20.00 25.00

30.00 35.00

40.00 45.00
Revenues Expenses Millions
FY25 Proposed Revenues vs. Expenses
General Water Wastewater Other

38.15 36.79
Agenda Item #11.1.

GENERAL FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Proposed % of FY24 Budget Category FY 24 Proposed Salary and Benefits 11,501,996 57.2% 12,081,620 60.4%
Services 5,132,866 25.5% 4,590,036 22.9%
Supplies 652,331 3.2% 595,224 3.0%
Maintenance 980,058 4.9% 848,592 4.2%
Taxes, Ins., & Contrib. 1,011,200 5.0% 1,055,034 5.3%
Capital 121,185 0.6% 127,244 0.6%
Transfers 638,564 3.2% 638,564 3.2%
Debt 63,178 0.3% 65,705 0.3%
TOTAL 20,101,378 20,002,020
Agenda Item #11.1.

GENERAL FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Proposed % of FY24 Budget Department FY 24 Proposed Administration 1,165,382 5.8% 1,137,700 5.7%
Administrative Services 1,058,651 5.3% 1,107,057 5.5%
Attorney 496,000 2.5% 515,840 2.6%
Planning/Building 2,061,826 10.3% 1,262,102 6.3%
Library 1,003,363 5.0% 1,037,699 5.2%
Parks & Recreation 1,113,599 5.5% 1,157,135 5.8%
Fire 2,526,838 12.6% 2,650,505 13.3%
Police 4,127,622 20.5% 4,335,798 21.7%
Public Works 4,342,596 21.6% 4,536,518 22.7%
Non-Department* 1,712,344 8.5% 1,760,682 8.8%
Council 493,157 2.5% 500,984 2.5%
TOTAL 20,101,378 20,002,020
Agenda Item #11.1.

FIRE DEPARTMENT PERSONNEL COST INCREASE
Major Events
% Increase from
FY 2016 to FY
2023
Fiscal Year Total*
Move From Paid Per Call to Part-time Model
556.5%
FY 2016 239,847
FY 2022 1,306,060 Upgrade to Full-time Chief and Added 4 Full-time Firefighters FY 2023 1,574,688
*Excludes Pay for Strike Team Response
Agenda Item #11.1.

GENERAL FUND BUDGET IMPACTS
Description Budget Impact
Expense Reduction - 5% Vacancy Factor (357,244)
Expense Reduction - CalPERS Additional (154,253)
Discretionary Payment
Revenue Reduction - FY24 Excess ERAF 200,000
Reduction
Chamber Contract 175,000
Election Expense 30,000
County Climate Action Committee & Initiatives 79,000
Net Budget Impacts (27,497)
Agenda Item #11.1.

GENERAL FUND REVENUES/EXPENSES
FY 19 Acutal FY 20 Actual FY 21 Actual FY 22 Actual FY23 Adjusted
FY24
Proposed
FY25
Proposed
Revenues 16,032,990 14,270,828 16,579,357 20,561,585 18,168,514 18,274,906 19,087,896 Expenses 14,430,875 14,191,158 15,675,449 15,071,875 21,057,732 20,101,378 20,002,020

0.00 5.00

10.00 15.00

20.00 25.00 Millions Agenda Item #11.1.

FY 2023-24 GENERAL FUND ESTIMATED NET POSITION
Reserve
%
Description FY24 Fund Balance
Estimated Unassigned Fund Balance @ 6/30/23 12,141,590
Estimated Revenues @ 6/30/24 18,274,906
Estimated Expenses @ 6/30/24 (20,101,378)
Use of Fund Balance (1,826,472)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/24 10,315,118 51% WWTP Contingency (Interfund Loan) (2,000,000)
Estimated Unassigned Fund Balance/Net Position 8,315,118 41% Agenda Item #11.1. Page 712 of 1196 FY 2024-25 GENERAL FUND ESTIMATED NET POSITION
Reserve
%
Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/30/24 10,315,118
Estimated Revenues @ 6/30/25 19,087,896
Estimated Expenses @ 6/30/25 (20,002,020)
Use of Fund Balance (914,124)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/25 9,400,994 47% WWTP Contingency (Interfund Loan) (2,000,000)
Estimated Unassigned Fund Balance/Net Position 7,400,994 37% Agenda Item #11.1. Page 713 of 1196 WATER

OPERATING
FUND
Agenda Item #11.1.

WATER OPERATING FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Proposed % of FY24 Budget Category FY 24 Proposed Salary and Benefits 2,255,717 25.9% 2,369,754 29.4%
Services 2,691,284 30.9% 1,798,935 22.3%
Supplies 2,002,970 23.0% 2,083,089 25.9%
Maintenance 342,683 3.9% 356,390 4.4%
Taxes, Ins., & Contrib. 239,877 2.8% 256,668 3.2%
Capital 240,600 2.8% 252,630 3.1%
Debt 940,439 10.8% 939,874 11.7%
TOTAL 8,713,570 8,057341
Agenda Item #11.1.

WATER OPERATING FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Proposed % of FY24 Budget Department FY 24 Proposed Administration 350,138 4.0% 367,868 4.6%
Administrative Services 610,606 7.0% 639,097 7.9%
Attorney 159,500 1.8% 165,880 2.1%
Public Works 6,483,516 74.4% 5,763,630 71.5%
Non-Department* 1,084,234 12.4% 1,094,159 13.6%
Council 25,576 0.3% 26,706 0.3%
TOTAL 8,713,570 8,057,341
Agenda Item #11.1.

FY 2023-24 WATER OPERATIONS FUND ESTIMATED NET POSITION Net
Position Description FY24 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/23 3,453,679
Estimated Revenues @ 6/30/24 8,807,303
Estimated Expenses @ 6/30/24 (8,713,570)
Excess for Capital Contribution (93,733)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/24 3,453,679 39% Agenda Item #11.1. Page 717 of 1196 FY 2024-25 WATER OPERATIONS FUND ESTIMATED NET POSITION Net
Position Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/24 3,453,679
Estimated Revenues @ 6/30/25 9,966,726
Estimated Expenses @ 6/30/25 (8,057,341)
Excess for Capital Contribution (1,909,385)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/25 3,453,679 35% Agenda Item #11.1. Page 718 of 1196

WASTEWATER OPERATING FUND
Agenda Item #11.1.

WASTEWATER OPERATING FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Proposed % of FY24 Budget Category FY 24 Proposed Salary and Benefits 1,682,376 32.9% 1,767,346 35.5%
Services 1,576,998 30.9% 1,321,078 26.5%
Supplies 334,802 6.6% 348,194 7.0%
Maintenance 316,336 6.2% 328,989 6.6%
Taxes, Ins., & Contrib. 205,877 4.0% 220,288 4.4%
Capital 144,300 2.8% 151,515 3.0%
Debt 845,402 16.6% 845,815 17.0%
TOTAL 5,106,090 4,983,225
Agenda Item #11.1.

WASTEWATER OPERATING FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Proposed % of FY24 Budget Department FY 24 Proposed Administration 235,861 4.6% 247,692 5.0%
Administrative Services 472,914 9.3% 494,731 9.9%
Attorney 126,500 2.5% 131,560 2.6%
Public Works 3,246,362 63.6% 3,072,189 61.7%
Non-Department* 998,878 19.6% 1,010,347 20.3%
Council 25,576 0.5% 26,706 0.5%
TOTAL 5,106,090 4,983,225
Agenda Item #11.1.

FY 2023-24 WASTEWATER OPERATIONS FUND ESTIMATED NET

POSITION
Net
Position Description FY24 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/23 2,180,289
Estimated Revenues @ 6/30/24 4,744,521
Estimated Expenses @ 6/30/24 (5,106,090)
Use of Fund Balance (361,569)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/24 $1,818,720 36% Agenda Item #11.1. Page 722 of 1196 FY 2024-25 WASTEWATER OPERATIONS FUND ESTIMATED NET

POSITION
Net
Position Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/24 1,818,720
Estimated Revenues @ 6/30/25 5,223,124
Estimated Expenses @ 6/30/25 (4,983,225)
Excess for Capital Contribution (239,899)
Net Difference 0
Estimated Unassigned Fund Balance @ 6/30/25 $1,818,720 35% Agenda Item #11.1. Page 723 of 1196

CAPITAL

IMPROVEMENT

PROGRAMS
Agenda Item #11.1.

CIP SUMMARY CHART (20 YEARS)
CIP
Total Estimated CIP
Years 1-5
Total Estimated CIP
20-year
Estimated Shortfall
20-year
Streets 7,228,420 62,840,013 (28,335,847)
Stormwater 1,465,584 17,318,584 (6,477,001)
Civic 4,765,183 11,154,793 (8,245,280)
Water 32,480,867 57,819,117 (500,000)
Wastewater 23,004,000 28,663,900 (222,000)
TOTAL 68,944,054 177,796,407 (43,780,128)
Agenda Item #11.1.

SERVICES TO COMMUNITY
- Why has the City had difficulty in completing capital projects for several years?
- Why has the City not been able to maintain its facilities and respond to community needs for several years?
The answer is: Lack of resources
- Management Analyst (9 months and 3 attempts)
- Finance Manager (10 months and 3 attempts)
- Police Officer (5 weeks and 0 candidates)
Agenda Item #11.1.

USE OF CONSULTANTS
Need Firm Service
Lack of capacity RGS & OTS Vacancies in Water and Finance Absence of expertise Raftelis Water Rate Study
Annual Financial Audit Services Brown Armstrong
Accountancy Independence
Agenda Item #11.1.

Compensation Market Analysis
% +/- % +/-
Median 75th %tile
SHEA -12.2% -19.2%
POA -21.0% -30.1%
Mid-Managers/Exec. -12.4% -19.4%
Agenda Item #11.1.

REALIGNING OF POSITIONS TO ORGANIZATIONAL NEEDS
Department Position Eliminate FTE’s Add FTE’s
Reallocations
Administrative Services Human Resources Manager 1 - Public Works Parks & Trees Parks & Trees Superintendent - 1 Public Works Administration Senior Management Analyst 1 - City Administration Assistant to the City Manager - 1 Public Works Administration Senior Civil Engineer 1 - Public Works Administration Project Manager - 1 Public Works Administration Assistant Engineer 1 - Public Works Administration Engineering Technician - 1 Total Reallocations 4 4
New Positions
Public Works Buildings & Streets Maintenance Worker I/II - 1 Total New Positions - 1 Agenda Item #11.1. Page 729 of 1196 Total staff FY 2022-23: July 1, 2022 = 92 Employees
June 30, 2023 = 92 Employees
1 position Management Analyst ($101,372) Deleted
1 position Assistant To The CM ($129,258) Added
Net cost approximately $28,000
1 position HR Manager ($129,258) Deleted
1 position Park and Trees Superintendent ($99,958) Added Net cost approximately ($29,000)
Annual Net Cost ($1,000)

EXAMPLES AND IMPACTS OF REALIGNMENT
Agenda Item #11.1.

IF WE HAD THE MONEY…
Additional revenue and staffing would enable the following:
 Roads & sidewalks would be in better shape
 Public spaces including parks would be better maintained  Staff can be more responsive and handle requests faster  Better enforcement of traffic laws
 Reduced reliance on consultants to replace regular employees  Water & Wastewater infrastructure projects delivered on time Agenda Item #11.1.

NEW REVENUE
• Incentives to increase number of hotel rooms
• State and Federal Grants
• Sale of City properties
• Potential increase in Short Term Rentals
• Hotel development
• Tax increase (Real Estate Transfer tax, Gross Receipts tax, etc.) Agenda Item #11.1.

SUMMARY
 Strong reserves and stable revenues
 Zoning Update in final stages
 Wastewater treatment plant almost built
 Completion of Water/Wastewater Rate Study
 Significant investment in road pavement
 Important choices need to be made as a community
Agenda Item #11.1.

COUNCIL DIRECTION TO STAFF

1. Does the Council Approve the Funding Recommendations for the Non-Profit?

2. Does the Council Approve the Funding Recommendation for the Chamber of Commerce?

3. Does the Council Approve the use of reserves as recommended for FY 2023/24 & FY 2024/25?

4. Does the Council want staff to return with a proposal to increase the number of authorized Short-Term Rentals?
Agenda Item #11.1.

QUESTIONS?
Agenda Item #11.1.

City of St. Helena
Pending Operating Budget
Fiscal Year 2023/24 & 2024/25
www.cityofsthelena.org | 1088 College Avenue | St. Helena, CA 94574 Mayor | Paul Dohring
Vice Mayor | Eric Hall
Council Member | Anna Chouteau
Council Member | Lester Hardy
Council Member | Billy Summers
Agenda Item #11.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2023-24 and 2024-25
i
Table of Contents
Introductory Section 1
City Council, City Staff, and Boards/Commissions/Committees 2 Budget Message 5
Readers Guide to the Budget 17
Brief Overview 17
Form of Government 19
Budget Organization 19
Budget Implementation, Transfers, and Control 21
Budgetary Basis of Accounting 22
Financial Reports – Top 4 22
Glossary of Common Budget and Financial Terms 24
Acronyms 28
Funds 31
38 42
46 53
Fund Budget Summary
Schedule of Transfers
Description of Revenues Sources
Allocation of City Positions
Staffing Summary
City-wide Organizational Chart
54 General Fund 56
General Fund Revenues/Expenditure Graphs 57
Detailed General Fund Revenues 59
General Fund Department Summary and Net Position 61
Administrative Departments 62
City Council 63
Administration 68
City Manager 70
55 Agenda Item #11.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2023-24 and 2024-25
ii
City Clerk 76
Administrative Services 81
Finance 83
Human Resources 91
Information Technology 96
City Attorney 98
Community Development 102
Non-Departmental 110
Community Services 121
Library 122
Parks & Recreation 129
Public Safety 138
Fire 139
Police 145
Public Works 153
Public Works Admin 156
Government Buildings 160
Storm Drains 162
Streets 164
Tree City 167
Parks 170
City Garage 172
Garage Cost Allocation 174
Water Enterprise Fund 176
Water Detailed Revenues 178
Water Operations Department Summary and Fund Balance 179 Agenda Item #11.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2023-24 and 2024-25
iii
Water Distribution 180
Water Treatment 182
Wastewater Enterprise Fund 184
Wastewater Detailed Revenues 186
Wastewater Operations Department Summary and Fund Balance 187 Wastewater Collection 188
Wastewater Treatment 190
Other Funds 192
HOME Grant 193
Department of Homeland Security (DHSG) 194
Gang Violence Suppression Grant 195
Public Safety Impact Fees 196
Public Library Foundation 197
California Library Services Act 198
Park Bond Act 199
COPS 200
State Gas Tax 2105 201
State Gas Tax 2106 202
State Gas Tax 2107 203
State Gas Tax 2107.5 204
State Gas Tax 2103 205
RMRA 206
Measure A 207
Emergency Flood Relief 208
Training Development Fund 209
Measure T 210
Measure T Class I Trails 211
Agenda Item #11.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2023-24 and 2024-25
iv
BSCC Grant 212
Asset Forfeiture 213
Tree City 214
Bocce Ball Fund 215
Harvest Festival 216
Fourth of July 217
Recreation Programs 218
Tourism Improvement District 219
SB-1186 State Fees 220
N.O.A.A. 221
Stabo Trust 222
Murray Trust 223
Friends and Foundation 224
Ryan Trust 225
Martin Trust 226
Tweed Trust 227
1996 GO Bonds 228
South St. Helena Drainage 229
City Garage 230
Equipment Replacement 231
Fire Department Capital Equipment Replacement 232
Flood Control Capital Reserve 233
Civic Impact Fees 234
Civic CIP 235
Park Impact Fees 236
Traffic Mitigation Impact Fees 237
Streets CIP 238
Storm Drain Impact Fees 239
Parking In-Lieu Fees 240
Agenda Item #11.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2023-24 and 2024-25
v
Affordable Housing Fees 241
Measure E 242
Water CIP 243
Water Impact Fees 244
Wastewater CIP 245
Wastewater Impact Fees 246
Appendices 247
Appendix A – City Adopted Financial Policies 248
Appendix B – City of St. Helena Vision and Mission Statement 273 Appendix C – City Council Goals and Objectives 274
Appendix D – FY 2023-24 and 2024-25 Budget Calendar 277 Appendix E – Long Range Financial Forecast 278
Appendix F – FY 2023-24 GANN Appropriations Limit 304
Agenda Item #11.1.

Introductory Section
Budget Page 1
Agenda Item #11.1.

City of St. Helena, California
Budget for Fiscal Years 2023-24 and 2024-25

CITY COUNCIL
Paul Dohring
Mayor
Eric Hall
Vice Mayor
Anna Chouteau
Council Member
Lester Hardy
Council Member
Billy Summers
Council Member
Budget Page 2
Agenda Item #11.1.

City of St. Helena, California
Budget for Fiscal Years 2023-24 and 2024-25
Anil Comelo
City Manager
Ethan Walsh
City AƩ orney
Top Row LeŌ to Right:

Maya DeRosa, Community Development Director
Dave Jahns, Parks & RecreaƟ on Director
Joseph Leach, Director of Public Works
John Sorensen, Fire Chief
Mandy Kellogg, AdministraƟ ve Services Director
BoƩ om Row LeŌ to Right:

Chris Kreiden, Library Director
April MiƩ s, Assistant City Manager
Anil Comelo, City Manager
Cindy Tzafopoulos, City Clerk
Chris Hartley, Chief of Police
Budget Page 3
Agenda Item #11.1.

City of St. Helena, California
Budget for Fiscal Years 2023-24 and 2024-25
Boards and Commissions
AcƟ ve TransportaƟ on & Sustainability CommiƩ ee
Leslie Stanton, Chair
Jeff Farmer, Vice Chair
Glenn Smith
Madelyn Chandler
John Zimmerman
Board of Library Trustees
Terry Wood, Chair
David Slaby, Vice Chair
Lin Weber
Janet Myers
Alexandra Haslip
Suzanne Roomian
Juliet Valmont
Parks & RecreaƟ on Commission
Michelle Deasy, Chair
MaƩ hew Demchuk, Vice Chair
Tye Taylor
Rebekah Weeman
Doug Boeschen
Planning Commission
John Ponte, Chair
Christopher Warner, Vice-Chair
Autumn Anderson
Marika Rothfeld
Chad Krsek
Budget Page 4
Agenda Item #11.1.

City of St. Helena
“We will conduct city affairs on behalf of our citizens using an open and creative process.”
Budget Message
Honorable Mayor and Members of the City Council,
I am pleased to present to you the Biennial Operating Budget for Fiscal Years (FY) 2023-24 and FY 2024/25 and the FY 2023/24 Capital Budget for the City of St. Helena. This comprehensive budget for all funds is intended to serve as a policy document, a financial plan, a communications device, and an operations guide. As with the prior year budget, this annual financial plan implements the City Council’s goals and strategic priorities for the efficient delivery of community services. Moreover, the City’s goals and objectives are aligned with both the City of St. Helena’s Vision and Mission.

Long Term View
The City’s budget position is strong with strong reserves and stable revenues. St. Helena continues to be a desirable place to work, visit, and live. During the last few years, expenditures have been rising faster than revenues. It is the City’s conservative budgetary practices and lower than market compensation increases that have allowed budgets to be balanced. However, the result has been a reduction of investment in the City’s roads/sidewalks, water/wastewater infrastructure, staffing, city building and parks, and services in general. It has also resulted in a mismatch between the numbers of staff/skill set required to address the needs of the community. This in turn has impacted the City’s ability to make sustained progress on important Capital Improvement Projects (CIP). According to a financial analysis conducted by Baker Tilly in February 2023, the City has an annual deficit of approximately $6.5 million relative to capital needs and staffing. The number assumes the addition of 9 positions and the provision of competitive compensation to City employees. Another impact of non-competitive compensation is that there are several positions vacant at any given point in time. This makes it difficult for staff to address community needs and additionally creates burdens on existing staff. The lack of competitive compensation, estimated to be about 20% below market for most positions (at the 75th percentile), puts the City at a distinct disadvantage to attract and retain talented employees.

In addition to staffing/compensation deficit, the City has an estimated $177 million CIP which does not include purchase/building of a City Hall or the creation of new infrastructure to improve circulation/evacuation routes for pedestrians, bikes, and vehicles.

In order to enhance services to the community and address the infrastructure needs, the City will need to find new stable revenue sources. Since the City continues to be attractive to developers of housing and hotels, selling one or more of the City’s properties to generate an infusion of funds and/or ongoing revenue may need to be considered. It should be noted that even if a hotel Budget Page 5
Agenda Item #11.1.

FY 2023-25 Budget Message
project is approved immediately, it will not be built for at least 6 years. This means that the City will need to find one or more other revenue sources in the interim. To that end, City Council has directed staff to engage in a variety of actions. These include returning to City Council with a proposal to incentivize existing hotels to increase the number of rooms, and to propose a ballot measure. Based upon initial discussions at the May 23rd City Council meeting, the preferred option for a tax increase appears to be a real estate transfer tax.

Proposed Budget
The proposed General Fund baseline operating budget totals $20.1 million in FY 2023/24 and $20.0 million in FY 2024/25. The FY 2023/24 General Fund budget is a 4.5% decrease over FY 2022/23 adjusted budget, and the FY 2024/25 General Fund budget is a 0.5% decrease over FY 2023/24. In accordance with the direction of the City Council, this budget represents a spending plan that balances providing services to residents, businesses, and visitors within the limits of available resources. The City Council Goals/Priorities adopted on May 9, 2023 were a key consideration during development of this budget.

The Proposed Budget reflects the following City Council priorities:

1. Financial Sustainability

2. Infrastructure and Environmental Sustainability

3. Water Security

4. Community Information and Engagement

5. Quality of Life
The City remained fiscally conservative (both in revenue and expenditures) even through the pandemic, the result is an availability of excess fund balance which is being recommended to be used in both the FY 2023/24 and FY 2024/25 budgets. The utilization of these funds is in accordance with the City Council’s adopted Fiscal Policy – P-FI-0016.

Budget Overview
At the conclusion of the FY 2022/23 budget adoption, staff presented the concept of a biennial budget cycle. Biennial budgeting is the practice of preparing and adopting budgets for two-year periods. The central rational for biennial budgeting is that it would improve the efficiency of the budget process. On May 23, 2023, City Council adopted Revision 4 to Financial Policy P-FI-0016 transitioning from an annual budget to a biennial budget. This biennial budget cycle passes a twoyear spending plan, but continues to appropriate funds on an annual basis (a “rolling” biennial budget). While the budget approves funds for two years, staff will provide financial reports every six months through mid-year budget reports and a mid-cycle report to update revenues and expenses as necessary. Additionally, the Annual Comprehensive Financial Reports (ACFR) will be completed on an annual basis.

Budget Page 6
Agenda Item #11.1.

FY 2023-25 Budget Message
Preparation of the first biennial Operating Budget for FY 2023/24 and FY 2024/25 began in January 2023 and is a culmination of input from the City Council, community, and Executive Staff.

Since the unprecedented shut down of its economies due to COVID-19 in March 2020, the City experienced a swift reaction by consumers and businesses resulting in substantial revenue declines for the City of St. Helena. The national and state response, combined with the uncertainty of how long the presence of the virus will disrupt the U.S. economy, has made, and continues to make, revenue forecasting particularly challenging. During the preceding three years, the City maintained a conservative revenue and expenditure posture which included freezing positions and not funding critical department needs. Conservative expenditures coupled with revenues exceeding expectations, has placed St. Helena in a good financial position.

It must be noted and reiterated that while the City has a strong financial position now, the future has a lot of significant infrastructure and staffing demands as well as a looming recession and will require a modulated approach to address projected deficits and significant budget demands, as noted in the February 28, 2023 Baker Tilly presentation to City Council.

As stated earlier, there are tremendous capital needs and limited/insufficient funding and staffing available to immediately meet these needs. Recognizing the deterioration of the City’s assets, the City Council set in motion a series of studies, working committees, and reports to categorize assts, provide cost estimates for replacement/repair, and develop funding strategies for the replacement/repair of assets/infrastructure.

While the City will need to grapple with the ongoing deficit, there are exciting 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 overtime. Additionally, as part of the project and development agreement, Farmstead will build important stormdrain and street improvements through a cost-share with the City. At this time, the earliest the hotel will be open for business is estimated to be January 2026.

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. Potential uses include housing, hospitality, and/or retail.

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Agenda Item #11.1.

FY 2023-25 Budget Message

4. Utility Rate Study has been completed and is currently in the Proposition 218 phase. The adopted rates, scheduled to be effective September 2023, will stabilize both the water and wastewater funds while allowing critical projects to move forward.

5. Long Range Financial Plan (LRFP) was presented to City Council on February 28, 2023, and the City Council had committed to explore potential new revenues from a variety of sources. Development of this plan will allow the City to develop a plan to address the infrastructure and staffing levels/compensation 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.

Below provides a brief summary of the formation of the FY 2023/24 and FY 2024/25 Budget document.

FY 2023-24 & FY 2024-25 Budget Development
During budget development staff was guided by the following considerations:

Alignment with City Council Goals:

1. Financial Sustainability

2. Infrastructure and Environmental Sustainability

3. Water Security

4. Community Information & Engagement

5. Quality of Life
 Conservative Revenue Assumptions
 Health Care Cost Increases
 Change to Labor Costs, Including One Additional Position  One-time vs. reoccurring costs
February 24, 2023 - On February 24th the Non-Profit Grant application period ended. City staff received 22 applications for a total of $239,317 in funding requests. Per the Non-Profit Grant Policy, applications were reviewed for completeness and all applications were presented for funding recommendations. The Council working group met on March 24, 2023 to review the requests and made recommendations that align with the overall allocation of $120,000, to be presented to the City Council.

February 28, 2023 - On February 28th City Council received the Long Range Financial Forecast (LRFF) presentation from Baker Tilly. Baker Tilly reviewed the City's LRFF presented on May 22, 2022 baseline model and collaborated with City staff to revise the assumptions on which the current model is based. They then provided a revised forecast based on the new Budget Page 8
Agenda Item #11.1.

FY 2023-25 Budget Message
assumptions. These assumptions are being utilized in building the FY 2023-24 and FY 2024-25 budgets.

Additionally, and based on the updated LRFF, Baker Tilly conducted an independent analysis of the City’s revenues and costs of service delivery relative to the General Fund and identified budget strategies, such as revenue enhancements and cost efficiency options, that will support the City’s fiscal sustainability efforts to ensure that its operational and long-term capital infrastructure investment needs are funded. The strategies were developed based on a combination of factors, including Baker Tilly’s experience and approaches used by other cities throughout California and in other parts of the country as they consider options to address structural deficits. Addressing the ongoing structural deficits will be an ongoing conversation with the City Council as noted above.

April 25, 2023 - Staff presented the FY 2021-22 Audited Financials and the FY 2022-23 Mid-Year Budget Report. The audited financials showed a gain of $5.5 million to the General Fund balance as a result of revenues received compared to actual expenditures. Based on the performance during FY 2021-22 the General Fund Reserves grew to $15 million as of June 30, 2022.

Staff then presented the FY 2022-23 Mid-Year Budget which showed a revenue increase of over $700,000 from the FY 2022-23 Adopted Budget. In addition, there were several unanticipated expenses and Council goal objectives that resulted in an additional expenditure request of $1.52 million, resulting in an overall use of General Fund Reserves in the amount of $2.9 million.

May 9, 2023 - The City Council received a report from each department head on general updates and their specific budget requests for the upcoming fiscal year. General updates included: recent noteworthy accomplishments and activities, current department priorities, department challenges and opportunities, funding requests, non-funded requests, and staffing needs to meet current demands as well as community and Council expectations. Table 1 provides a summary of the total staffing and non-staffing requests presented that evening.

Table 1 - May 9, 2023 Department Head Presentation - FY 2023/24 Budget Requests Item # of Positions Estimated FY 2023/24
Cost Increases
Positions 20 3,135,432
Bring Current Staff to Market 2,521,167
TOTAL ADDITIONAL ANNUAL COSTS - Staffing 5,656,599
TOTAL ADDITIONAL BUDGET REQUESTS – Non-Staffing 3,948,330 TOTAL FY 2024 ADDITIONAL COSTS – If 100% FUNDED 9,604,929 May 23, 2023 – City staff presented the FY 2023/24 Proposed Budget to the City Council for consideration. As noted earlier, this is the first biennial budget being prepared and presented by staff to Council for consideration. In submitting budget requests, department heads have Budget Page 9
Agenda Item #11.1.

FY 2023-25 Budget Message
included most one-time costs in their FY 2023/24 requests and the FY 2024/25 requests were primarily based on nominal escalators. Any additional one-time expenditure requests made by departments beyond what was requested in FY 2023/24 will be brought to City Council during either the mid-year or mid-cycle reports for consideration.

The following is a link to the May 23, 2023 Budget Presentation: May 23, 2023 Proposed Budget Staff Report and Presentation.

Key Points
A few key points regarding the proposed budget are as follows:
 Proposed FY 2023/24 General Fund Revenues is estimated at $18.27 million and is broken down as follows:
o Property Tax (35%) - $6.46 million
o Sales Tax (33%) - $6.07 million
o Transient Occupancy Tax (21%) - $3.83 million
o Other Revenue (11%) - $1.93 million
 Proposed General Fund Expenses are estimated at $20.1 million, which includes $1.06 million in one-time expenses.
 The City currently has a vacancy rate of approximately 15% Citywide and given the City will not be able to immediately fill all vacant positions for 100% of the fiscal year, staff has included a 5% vacancy rate into the budget.
o This negative $480,000 reduces the General Fund, Water Enterprise Fund, and Wastewater Enterprise Fund expenditure budget to reflect an amount closer to anticipated actuals.
 The General Fund operating budget for FY 2023/24 has been balanced using $1.8 million in General Fund balance in excess of the 30% reserve policy.  The Proposed Budget includes $120,000 in Non-Profit Grant Awards as well as and additional $90,000 in grant funding for existing non-profit grant agreements which include: Boys & Girls Club, Rianda House, and UpValley Family Centers in the amount of $30,000 each.
 Although $1.8 million in reserves are being used, there are still several unfunded needs including, but not limited to:
o Corporation Yard Flood Hazard Mitigation
o New roadways and bridges
o Walking trails
Budget Page 10
Agenda Item #11.1.

FY 2023-25 Budget Message
o Trailer for the Water Treatment Plant
o Competitive compensation for employees
o Cost of a permanent City Hall
 Consistent with the City Council infrastructure goal, the proposed budget includes freezing 1 FTE as Senior Civil Engineer, funding 1 FTE as Engineering Technician, and adding 1 FTE Public Works Maintenance Worker.

General Information
General Fund Operating Budget
Revenues
Property Taxes – For fiscal year 2023/24 a growth factor of 3.5% has been applied. The growth factor has been applied to the FY 2022/23 adjusted budget, which was budgeted based on historical average. An additional growth factor of 4.5% has been applied to the FY 2024/25 estimated revenue.

Sales Tax and Sales Tax in Lieu – FY 2023/24 estimates for sales tax are based on the most likely model presented by Avenue Insights & Analytics, the City’s sales tax consultant and FY 2024/25 estimate includes a growth factor of 5.0%.

Transient Occupancy Tax – FY 2021/22 performance was higher than anticipated, which was a result of increased travel when pandemic restrictions relaxed. However, the surge in occupancy is not sustainable as shown in the estimated actuals for FY 2022/23. Therefore, the City continues to remain cautious in projecting TOT revenues. FY 2023/24 projections were based on a 4% increase from FY 2022/23 estimated actuals. An additional growth factor of 5.0% has been applied to the FY 2024/25 estimated revenue.

Other – Revenues from other revenue sources, including: Building and Planning, Business Licenses, Franchise Taxes, Charges for Services, etc., are projected to remain flat for FY 2023/24 and FY 2024/25.

Expenses
FY24 Proposed Expenses included increases to the following:
 Salaries - Previously approved COLA in the amount of 4.2% and an additional 2% Equity adjustment for positions below 95% of Market Median.
 Benefits - 10% increase in healthcare premiums.

Budget Page 11
Agenda Item #11.1.

FY 2023-25 Budget Message
 Public Works Positions - Freezing 1 FTE as Senior Civil Engineer, funding 1 FTE as Engineering Technician, and funding 1 FTE as Maintenance Worker.
 Contracts - Increased contract services to provide necessary engineering support for Capital Improvement projects.
 Maintenance - Increased maintenance costs related to supporting aging infrastructure.  $1.06 million in one-time expenses
Other Funds
In addition to the General fund, the City Budget includes several other funding sources including Special Revenue Funds, Capital Project Funds, Proprietary Enterprise Funds and Internal Service Funds.

Capital Improvement Plan
The City adopts a 5-year Capital Improvement Program (CIP) to plan and program resources necessary for the acquisition, design, and/or construction of significant City projects. The CIP projects repair or develop community infrastructure or meet community needs, provide facilities to support City operations, and support City Council priorities.

A capital project is considered a one-time expenditure but often the projects take multiple years to deliver and fully fund. While plans are developed for at least a 50year horizon, funding for the projects within the CIP is approved by Council annually as part of the budget project, or project funding can be approved by a separate City Council action when funding adjustments are necessary outside the normal budget cycle approval projects.

The Proposed Budget includes a Capital Improvement Plan for the next five-year period with capital projects totaling $57.02 million. Of this amount, $17.57 million is budgeted in FY 2023/24.

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.

Historically a LRFF is prepared by City staff and is presented each year in conjunction with the Annual Budget. On May 31, 2022, the City's Long-Range Financial Forecast (LRFF) was presented to the City Council. As a follow-up/next step to the 2022 LRFF, staff committed to the development of a Long-Range Financial Plan (LRFP). The LRFP is intended to manage the City’s financial integrity, including a through a recession, while maintaining the high level of services and providing funding towards critical infrastructure. It is intended to assist in aligning financial capacity with long-term service objectives and will address key financial strategy areas including:
 Ensure adequate funding for designed services
Budget Page 12
Agenda Item #11.1.

FY 2023-25 Budget Message
 Manage ongoing operating expenditures
 Provide for pensions and other long-term obligations
 Provide for contingencies
 Provide for capital improvements
 Maintain sufficient cash flow
Long-Range Financial Plan considerations include:
 Staffing and employment costs
 Efficiencies achieved by shared services agreements
 Potential public/private partnerships
 Revenue increases
To that end, on October 25, 2022, City Council authorized a Professional Services Agreement (PSA) with Baker Tilly to: (1) provide an independent review of the existing LRFF; (2) make recommendations to expand the existing LRFF to encompass the City's long-range capital investment needs and address future operational needs; and (3) identify budget strategies, such as revenue enhancements and cost efficiency options, that will support the City's fiscal sustainability efforts to ensure that its operational and long-term capital infrastructure investment needs are funded.

On February 28, 2023, Baker Tilly provided a report to City Council with the following:

1. Review of the May 2022 LRFF with their recommendations to expand the existing forecast to encompass the City's long-range capital investment needs and current and future operations needs; and

2. Identified budget shortfalls in response to compensation, staffing needs, and capital improvement projects; and

3. Identified strategies that could be employed to ensure the long-term solvency of the City.

The following is a link to the February 28, 2023 Budget Presentation: February 28, 2023 Baker Tilly Report
Economic Outlook
The COVID-19 pandemic sent shock waves through the economy and trigged the most severe economic recession in nearly a century and has caused damage to people’s health, jobs, and wellbeing. The lockdown measures enacted succeeded in slowing the spread of the virus and in reducing the death toll but resulted in frozen business activity in many sectors which continues to lead to uncertainty in the future. As restrictions are now removed, the path to economic recovery remains highly volatile and the City forecasted, and is on target, to achieve revenue recovery to pre-recession numbers in FY 2022/23.

Budget Page 13
Agenda Item #11.1.

FY 2023-25 Budget Message
Spurred by pandemic-related federal stimulus, the U.S. economy rapidly expanded over the summer of 2020 and has extended through 2021. However, over the last year, evidence has mounted that this rapid economic expansion was unsustainable. Amid record low unemployment and continued global supply chain challenges, businesses have strained to meet surging consumer demand. As a result, consumer prices have risen eight percent over last year more than three times the norm of the last three decades. Efforts to tame inflation are now slowing the economy. Facing rising inflation, the Federal Reserve, tasked with maintaining stable price growth, repeatedly has enacted large interest rate increases through 2022 with the aim of slowing the economy and, in turn, slowing inflation. Higher interest rates dampen economic activity by increasing borrowing costs for home buyers, consumers, and businesses, as well as depressing the value of riskier assets like stocks. The impacts of recent interest rate hikes are apparent in certain areas of the economy; home sales have dropped by one-third, care sales are at the lowest level in over a decade, and stock prices are down 20 percent from recent highs (Source: The 2023-24 Budget: California’s Fiscal Outlook, November 2022).

While these slowdowns in certain areas of the economy have not yet spread more broadly, similar historical episodes have ended in recessions. The longer inflation persists and the higher the Federal Reserve increases interest rates in response, the greater the risk is to the economy.

California has often been at the forefront of the country economically. Now, as fears of a national recession loom, troubles in major industries have hurt California tax revenues, turning the State’s $100 billion surplus into a deficit. The State’s most-powerful sectors, including supply chain logistics and tech companies, have struggled with high interest rates, investor skittishness, labor issues, and other turmoil. Thousands of Californians have been laid off in the last few months, the cost of living has increased, and we have seen the collapse of Silicon Valley Bank, a key lender to tech start-ups (Source: https://www.nytimes.com/2023/04/11/business/economy/californiaeconomy.html).

While the City of St. Helena is on target to return to pre-pandemic levels this current fiscal year, January 2023 and June 2023 reports given by Dr. Eyler, a Sonoma State University economist and one of Northern California’s top economists, anticipates Napa County’s economy is unlikely to return to is pre-pandemic growth rate in the next two years as the country grapples with global economic instability and the lingering effects of the COVID-19 pandemic. In January 2023, Dr.

Eyler noted the economic environment in Napa County is unlikely to match pre-pandemic levels until after the 2024 election as global and domestic economic issues, such as inflation, are unlikely to fully go away before then.

While leisure travel has been recovering, business travel to Napa County is not projected to reach and exceed pre-pandemic levels until 2025 at the earliest. "The business side is what's killing California in terms of getting back to pre-pandemic levels of visitors," Eyler said. "We just have not had the business demand to come to California." Eyler further noted that the county's wine industry is also expected to continue its rebound, as the demand for premium and luxury wines is expected to slow as worsening economic conditions and a potential recession continue to loom.

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FY 2023-25 Budget Message
"For at least the next five years, the core of Napa County is going to be tourism and wine," Eyler said. "It's really developed a global brand and you all need to make sure that the county continues to see that as a thriving set of industries."
At the North Bay Business Journal Economic Outlook Summit 2023 held on June 1, 2023, the North Bay Business Journal noted, “If you’re wondering if a national recession is around the corner, the answer is most likely no”; however, it was noted by Dr. Eyler that this is not grounds to celebrate too quickly with two main factors planning into that forecast, “One is a lower level of labor productivity, which is starting to become a small concern for some economists who look at the future,” he said. “And the second is going to be relatively high inflation that's going to linger.” (Source: https://www.northbaybusinessjournal.com/article/industrynews/recessionon-the-horizon-no-but-dont-look-for-an-economic-recovery-anyti/ On the housing front, Eyler said interest rates will either plateau or come down over the next year, depending on what the Federal Reserve will do next. Despite what the Federal Reserve does, housing will remain a central policy issue. Looking at commercial real estate the outlook is mixed for the North Bay. A lot of construction is not expected, prices are rising a bit and vacancies are going down, but not by much. The bigger question will be how workplace trends around remote working impact lease renewals, which remains to be seen.

As noted earlier in the Budget Message, there are real economic uncertainties and while the City has a healthy financial position now, the future has a lot of significant infrastructure and staffing demands as well as an impending recession and will continue to require a conservative and strong strategic plan and approach to solve projected deficits and significant budget demands.

Acknowledgements
Preparing the City’s annual financial plan is a shared effort involving community residents, the time and talents of City employees, and City Council leadership who play a critical role in establishing and prioritizing organizational goals and objectives.

As in previous years, the FY 2023/24 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 2020/21, freezing of positions, and cautious financial planning allowed the City to emerge in a positive financial condition and has resulted in the substantial fund balance we have today.

Finally, I want to express my sincere gratitude to the following: City Council for their leadership, policy direction, and support in the budgeting process; City department heads for their patience and understanding when tough cuts had to be made or when resources could not be provided; Budget Page 15
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FY 2023-25 Budget Message
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. Thanks also to Assistant City Manager, Dr. April Mitts and Finance Manager, Yosselyn Valencia, and Finance staff including Stephanie Killingsworth, and Martin Beltran for their assistance in performing analysis, and preparing the budget related documents.

Respectfully submitted,
Anil Comelo
City Manager
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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 next two fiscal years. 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 Budget Page 17
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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 5,196 people and covers approximately 5 square miles. St. Helena is 80.9% White alone, 23.6% Hispanic or Latino, 0.7% Black or African American, 2.0% Asian, and 5.5% Two or More Races. The median home price in St. Helena is $1.4 with 67.0% of housing being owner occupied.

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 3.6% in April 2023, as compared to a 2.7% unemployment rate the previous year (April 2022). Comparatively, California has an unemployment rate of 4.5%, and

3.4% 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 89% 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).

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 generators as of June 30, 2022 (in alphabetical order) are:

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Brown’s Auto Parts
Caldwell-Snyder
Central Valley Builders Supply
Charles Krug Winery
Elyse Walker
Farmstead Restaurant
Goose & Gander
Gott’s Roadside
Harlan Estate Winery
Harold Smith and Son
Harvest Table
Los Alcobas
Martin Design
Merryvale Vineyards
Napa Valley AG Supply
Napa Valley Petroleum
One True Vine
Safeway Stores
Sager Ford
Steve’s Hardware
Sunshine Foods
The Charter Oak Restaurant
Tra Vigne Restaurant
Tre Posti Catering
Treasury Wine Estates

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, 1088 College 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.

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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 2023-24 and 2024-25 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.

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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 2023-24 and 2024-25 CIP consists of 48 projects in five divisions totaling approximately $30.36 million. Majority of the total CIP budget is for the Wastewater Treatment Plant Upgrade Project (CIP S-52) and Water CIP projects that were included in the recently completed Water and Wastewater Rate Study.

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.

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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 Budget Page 22
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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 2019-20 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.

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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).

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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.

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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.

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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.

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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
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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
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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
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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.

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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.

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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.

Budget Page 33
Agenda Item #11.1.

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.

Budget Page 34
Agenda Item #11.1.

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.

Budget Page 35
Agenda Item #11.1.

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.

Budget Page 36
Agenda Item #11.1.

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.

Budget Page 37
Agenda Item #11.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2023 2024 2024 6/30/2024
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
FUND 101, GENERAL FUND 12,141,590 18,274,906
Non-Departmental 1,712,344
City Council 493,157
City Manager/Clerk 1,165,382
Finance/Human Resources/IT 1,058,651
City Attorney 496,000
Planning/Building 2,061,826
Library 1,003,363
Recreation 1,113,599
Fire 2,526,838
Police 4,127,622
Public Works 4,342,596
TOTAL GENERAL FUND $ 12,141,590 $ 18,274,906 $ 20,101,378 $ 10,315,118

OTHER FUNDS
Fund 209, HOME Grant 616,101 250,050 25,000 841,151
Fund 212, Department of Homeland Security 327 400 - 727 Fund 213, Gang Violence Suppression Grant 280 5 - 285
Fund 216, Public Safety Impact Fees 645,889 29,500 - 675,389 Fund 218, Public Library Foundation 1,308 - 1,300 8
Fund 219, CLSA Library Restoration 1,891 5 1,350 546
Fund 222, Park Bond Act 222 - - 222
Fund 224, Public Safety (COPS) 314,101 151,550 145,900 319,751 Fund 225, State Gas Tax 2105 2,786 35,839 35,789 2,836
Fund 226, State Gas Tax 2106 39,310 21,343 21,293 39,360 Fund 227, State Gas Tax 2107 8,423 45,487 12,500 41,410 Fund 228, State Gas Tax 2107.5 10,694 2,050 2,000 10,744 Fund 229, State Gas Tax 2103 107,877 54,545 54,045 108,377 Fund 230, Road Maint & Rehab Account 2,015 135,274 134,824 2,465 Fund 235, Measure A 43,550 100 15,000 28,650
Fund 237, Emergency Flood Relief 177,539 1,800 - 179,339 Fund 238, Training Development 19,851 8,200 8,000 20,051 Fund 240, Measure T 3,450,242 1,660,000 2,914,300 2,195,942 Fund 241, Measure T Class 1 Trails 88,001 101,500 - 189,501 Fund 278, BSCC Grant 2,613 20 - 2,633
Fund 279, Asset Forfeiture 44,143 450 6,500 38,093
Fund 286, Bocce Ball 50,836 40,500 67,169 24,167
Fund 287, Harvest Festival (1,246) 25,150 20,100 3,804
Fund 288, Fourth of July 8,619 40,000 53,500 (4,881)
Fund 289, Recreation Programs - - - -
Fund 290, Tourism Improvement District 9,791 764,799 764,349 10,241 Fund 291, SB-1186 State Fees 29,894 6,720 5,000 31,614
CITY OF ST. HELENA

FUND BUDGET SUMMARY
Fiscal Year 2023/2024
Budget Page 38
Agenda Item #11.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2023 2024 2024 6/30/2024
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
Fund 295, N.O.A.A. 2,729 25 - 2,754
Fund 329, Stabo Trust 37,641 300 - 37,941
Fund 375, Murray Ex Trust 15,340 2,050 7,441 9,949
Fund 380, Friends and Foundation 44,099 140,000 143,788 40,311 Fund 381, Ryan Library Trust 12,469 250 - 12,719
Fund 382, Martin Library Trust 22,239 450 900 21,789
Fund 384, Tweed Trust Enhancement Dist. 810,029 61,856 50,000 821,885 Fund 420, Fire Station GO Bonds 12,361 - - 12,361
Fund 443, South St. Helena Drainage 30,378 325 - 30,703 Fund 561, Water Enterprise 3,453,679 8,807,303 8,807,303 3,453,679 Fund 571, Sewer Enterprise 2,180,289 4,744,521 5,106,090 1,818,720 Fund 582, Garage (29,320) 353,550 387,788 (63,558)
Fund 592, Equipment Replacement 104,299 100,000 99,599 104,700 Fund 593, Fire Capital Equipment Replacement 113,558 - 40,000 73,558 TOTAL OTHER FUNDS $ 12,484,846 $ 17,585,917 $ 18,930,828 $ 11,139,935

CAPITAL FUNDS
Fund 700, Flood Control Protection 143,925 1,200 30,000 115,125 Fund 713, Civic Improvement Impact Fees 787,055 31,000 - 818,055 Fund 733, Civic Capital Improvement 357,991 674,928 925,000 107,919 Fund 734, Park Impact Fees 530,226 83,000 125,000 488,226 Fund 740, Traffic Mitigation Impact Fees 2,824,617 65,000 - 2,889,617 Fund 741, Streets Capital Improvement 608,610 4,407,614 5,015,614 610 Fund 742, Storm Drain Impact Fees 736,395 22,000 - 758,395 Fund 745, Parking In-Lieu 598,014 5,000 80,000 523,014
Fund 751, Affordable Housing 1,695,852 65,295 25,000 1,736,147 Fund 752, Measure E 1,081,069 287,718 - 1,368,787
Fund 763, Water Capital Improvement (1,149,124) 5,270,000 4,111,470 9,407 Fund 764, Water Impact Fees 407,004 19,000 5,000 421,004 Fund 773, Wastewater Capital Improvement (3,537,942) 9,652,391 6,043,913 70,536 Fund 774, Wastewater Impact Fees 6,921 16,918 5,000 18,839 TOTAL CAPITAL FUNDS $ 5,090,614 $ 20,601,064 $ 16,365,997 $ 9,325,681 TOTAL ALL FUNDS $ 29,717,050 $ 56,461,887 $ 55,398,203 $ 30,780,734 *Estimated Balances are Unassigned Fund Balance.

Budget Page 39
Agenda Item #11.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2024 2025 2025 6/30/2025
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
FUND 101, GENERAL FUND 10,315,118 19,087,896
Non-Departmental 1,760,682
City Council 500,984
City Manager/Clerk 1,137,700
Finance/Human Resources/IT 1,107,058
City Attorney 515,840
Planning/Building 1,262,103
Library 1,037,699
Recreation 1,157,135
Fire 2,650,505
Police 4,335,798
Public Works 4,536,518
TOTAL GENERAL FUND $ 10,315,118 $ 19,087,896 $ 20,002,021 $ 9,400,994

OTHER FUNDS
Fund 209, HOME Grant 841,151 52 26,000 815,203
Fund 212, Department of Homeland Security 327 420 - 747 Fund 213, Gang Violence Suppression Grant 285 5 - 290
Fund 216, Public Safety Impact Fees 675,389 30,680 - 706,069 Fund 218, Public Library Foundation 8 - - 8
Fund 219, CLSA Library Restoration 546 5 - 552
Fund 222, Park Bond Act 222 - - 222
Fund 224, Public Safety (COPS) 319,751 151,612 151,736 319,627 Fund 225, State Gas Tax 2105 2,836 37,273 36,147 3,962
Fund 226, State Gas Tax 2106 39,360 22,197 21,506 40,051 Fund 227, State Gas Tax 2107 41,410 47,306 13,000 75,716 Fund 228, State Gas Tax 2107.5 10,744 2,132 2,020 10,856 Fund 229, State Gas Tax 2103 108,377 56,727 54,585 110,519 Fund 230, Road Maint & Rehab Account 2,465 136,640 136,172 2,933 Fund 235, Measure A 28,650 104 15,600 13,154
Fund 237, Emergency Flood Relief 179,339 1,872 - 181,211 Fund 238, Training Development 20,051 8,208 8,320 19,939 Fund 240, Measure T 2,195,942 1,685,400 1,232,500 2,648,842 Fund 241, Measure T Class 1 Trails 189,501 101,560 - 291,061 Fund 278, BSCC Grant 2,633 21 - 2,654
Fund 279, Asset Forfeiture 38,093 468 6,760 31,801
Fund 283, Tree City USA - - - -
Fund 286, Bocce Ball 24,167 40,500 70,367 (5,701)
Fund 287, Harvest Festival 3,804 25,381 20,904 8,281
Fund 288, Fourth of July (4,881) 40,000 55,640 (20,521) Fund 289, Recreation Programs - - - -
Fund 290, Tourism Improvement District 10,241 795,391 794,923 10,709 CITY OF ST. HELENA

FUND BUDGET SUMMARY
Fiscal Year 2024/2025
Budget Page 40
Agenda Item #11.1.

ESTIMATED ADOPTED ADOPTED PROJECTED
6/30/2024 2025 2025 6/30/2025
FUND BALANCE* REVENUES EXPENDITURES ENDING BALANCE*
Fund 291, SB-1186 State Fees 41,614 6,989 5,200 43,403
Fund 295, N.O.A.A. 2,754 26 - 2,780
Fund 329, Stabo Trust 37,941 312 - 38,253
Fund 375, Murray Ex Trust 9,949 2,132 7,739 4,342
Fund 380, Friends and Foundation 143,788 145,600 150,203 139,185 Fund 381, Ryan Library Trust 12,719 260 - 12,979
Fund 382, Martin Library Trust 21,789 468 936 21,321
Fund 384, Tweed Trust Enhancement Dist. 821,885 64,330 52,000 834,215 Fund 420, Fire Station GO Bonds 12,361 - - 12,361
Fund 443, South St. Helena Drainage 30,703 338 - 31,041 Fund 561, Water Enterprise 3,453,679 9,966,726 9,966,726 3,453,679 Fund 571, Sewer Enterprise 1,818,720 5,223,124 5,223,124 1,818,720 Fund 582, Garage (63,558) 367,692 404,897 (100,764)
Fund 592, Equipment Replacement 104,700 100,000 103,583 101,117 Fund 593, Fire Capital Equipment Replacement 73,558 - 41,600 31,958 TOTAL OTHER FUNDS $ 10,411,860 $ 19,061,899 $ 18,576,189 $ 10,897,570

CAPITAL FUNDS
Fund 700, Flood Control Protection 115,125 1,248 31,200 85,173 Fund 713, Civic Improvement Impact Fees 818,055 32,240 - 850,295 Fund 733, Civic Capital Improvement 107,919 - 105,500 2,419 Fund 734, Park Impact Fees 488,226 86,320 - 574,546
Fund 740, Traffic Mitigation Impact Fees 2,889,617 67,600 - 2,957,217 Fund 741, Streets Capital Improvement 610 1,877,392 3,186,500 (1,308,498) Fund 742, Storm Drain Impact Fees 758,395 22,880 - 781,275 Fund 745, Parking In-Lieu 523,014 5,200 83,200 445,014
Fund 751, Affordable Housing 1,736,147 67,907 26,000 1,778,054 Fund 752, Measure E 1,368,787 302,084 - 1,670,871
Fund 763, Water Capital Improvement 9,407 9,524,923 9,524,923 9,406 Fund 764, Water Impact Fees 426,004 19,310 5,200 440,114 Fund 773, Wastewater Capital Improvement 70,536 512,000 511,678 70,858 Fund 774, Wastewater Impact Fees 18,839 10,835 5,200 24,474 TOTAL CAPITAL FUNDS $ 9,330,681 $ 12,529,939 $ 13,479,401 $ 8,381,219 TOTAL ALL FUNDS $ 30,057,659 $ 50,679,734 $ 52,057,611 $ 28,679,783 *Estimated Balances are Unassigned Fund Balance.

Budget Page 41
Agenda Item #11.1.

# DESCRIPTION AMOUNT
1 Streets CIP - Measure T Class 1 Trails 100,000
2 Harvest Festival 19,375
3 4th of July 40,000
4 Equipment Replacement Fund 100,000
5 Streets CIP - Measure T MOE 379,189
638,564
6 Streets CIP 35,789
7 Streets CIP 21,293
9 Streets CIP 2,000
10 Streets CIP 54,045
11 Streets CIP 134,824
247,951
12 Streets CIP 2,914,300
2,914,300
13 TID Assessment Admin Fee 6,066
6,066
14 Stormwater CIP 15,000
15,000
15 Transfer to Civic CIP 755,000
755,000
16 Streets CIP 200,000
200,000
4,776,881
(1) Transfers may decrease based on total activity at year end FROM: TRAFFIC MITIGATION IMPACT FEE FUND (1)
740 741
TOTAL TRANSFERS FROM TRAFFIC MITIGATION IMPACT FEE FUND (1) 592
FROM: TO:

FROM: GENERAL FUND

SCHEDULE OF TRANSFERS
Fiscal Year 2023/2024
101 241
101 288
101
101 287

TOTAL TRANSFERS FROM GENERAL FUND
101 741
FROM: TID
290 101

TOTAL TRANSFERS FROM TID FUND
FROM: MEASURE T (1)
240 741
TOTAL TRANSFERS FROM MEASURE T FUND (1)
FROM: HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 225
FROM: PARK IMPACT FEE FUND (1)
734 733
TOTAL TRANSFERS FROM PARK IMPACT FEE FUND (1)
FROM: FLOOD CONTROL FUND
700 741

TOTAL TRANSFERS FROM FLOOD CONTROL FUND

TOTAL TRANSFERS
741
230 741
229 741
TOTAL TRANSFERS FROM HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 226 741
228 741
Budget Page 42
Agenda Item #11.1.

General Fund 638,564
Highway Users Tax - 225 35,789
Highway Users Tax - 226 21,293
Highway Users Tax - 228 2,000
Highway Users Tax - 229 54,045
Road Maintenance & Rehab Act 134,824
Measure T 2,914,300
TID 6,066
Flood Control 15,000
Park Impact Fee Fund 755,000
4,776,881
= 6,066
= 19,375
= 40,000
= 100,000
165,441
= 100,000
= 755,000
= 3,756,440
4,611,440
TOTALS: 4,776,881

SCHEDULE OF TRANSFERS
Fiscal Year 2023/2024
SUMMARY TRANSFERS OUT:
101 =
225 =
240 =
=
229 =
230
700 =
290 =
734 =
TOTALS:

CAPITAL
SUMMARY TRANSFERS IN:

OPERATIONS
General Fund 101
Fourth of July 288
Fourth of July 287
Capital Equipment 592
Subtotal Operations
226 =
228
Subtotal Capital
Civic CIP 733
Streets CIP 741
=
Measure T Class 1 Trails 241
Budget Page 43
Agenda Item #11.1.

# DESCRIPTION AMOUNT
1 Streets CIP - Measure T Class 1 Trails 100,000
2 Harvest Festival 19,375
3 4th of July 40,000
4 Equipment Replacement Fund 100,000
5 Streets CIP - Measure T MOE 379,189
638,564
7 Streets CIP 36,147
8 Streets CIP 21,506
10 Streets CIP 2,020
11 Streets CIP 54,858
12 Streets CIP 136,172
250,703
13 Streets CIP 1,232,500
1,232,500
16 TID Assessment Admin Fee 6,309
6,309
14 Stormwater CIP 15,000
15,000
17 Transfer to Civic CIP 105,500
105,500
2,248,576
(1) Transfers may decrease based on total activity at year end

TOTAL TRANSFERS
FROM: FLOOD CONTROL FUND
700 741

TOTAL TRANSFERS FROM FLOOD CONTROL FUND
FROM: PARK IMPACT FEE FUND (1)
734 733
TOTAL TRANSFERS FROM PARK IMPACT FEE FUND (1)
TOTAL TRANSFERS FROM HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) FROM: MEASURE T (1)
240 741
TOTAL TRANSFERS FROM MEASURE T FUND (1)
FROM: TID
290 101

TOTAL TRANSFERS FROM TID FUND
228 741
229 741
230 741
101 592
101 741

TOTAL TRANSFERS FROM GENERAL FUND
FROM: HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 225 741
226 741
101 241
101 287
101 288
FROM: GENERAL FUND

SCHEDULE OF TRANSFERS
Fiscal Year 2024/2025
FROM: TO:

Budget Page 44
Agenda Item #11.1.

General Fund 638,564
Highway Users Tax - 225 36,147
Highway Users Tax - 226 21,506
Highway Users Tax - 228 2,020
Highway Users Tax - 229 54,858
Road Maintenance & Rehab Act 136,172
Measure T 1,232,500
TID 6,309
Flood Control 15,000
Park Impact Fee Fund 105,500
2,248,576
= 6,309
= 19,375
= 40,000
= 100,000
165,684
= 100,000
= 105,500
= 1,877,392
2,082,892
TOTALS: 2,248,576

CAPITAL
Measure T Class 1 Trails 241
Subtotal Capital
Civic CIP 733
Streets CIP 741
Subtotal Operations
SUMMARY TRANSFERS IN:

OPERATIONS
General Fund 101
Fourth of July 287
Fourth of July 288
Capital Equipment 592
TOTALS:
240 =
290 =
734 =
700 =
228 =
229 =
230 =
225 =
226 =

SCHEDULE OF TRANSFERS
Fiscal Year 2023/2024
SUMMARY TRANSFERS OUT:
101 =
Budget Page 45
Agenda Item #11.1.

CITY OF ST. HELENA

DESCRIPTIONS OF REVENUE SOURCES
FISCAL YEAR 2023-24 AND 2024-25

GENERAL FUND
Property Taxes - 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 2023-24 a growth factor of 3.5% has been applied. The growth factor has been applied to the FY 2022-23 adjusted budget, which was budgeted based on historical average. An additional growth factor of 4.5% has been applied to the FY 2024-25 estimated revenue. 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.
5,407,511
5,978,661 6,219,497 6,443,411 6,460,026
6,750,727
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Property Tax
Budget Page 46
Agenda Item #11.1.

Sales Tax and Sales Tax in Lieu - 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. FY 2023-24 estimates for sales tax are based on the most likely model presented by Avenue Insights & Analytics, the City’s sales tax consultant and FY 2024-25 estimate includes a growth factor of 5.0%. 4,540,321 4,738,185
5,929,316
6,197,551 6,074,873
6,378,617
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Sale Tax
Budget Page 47
Agenda Item #11.1.

Transient Occupancy Tax – The City has a tax rate of 13% on all overnight stays 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. In addition, Napa County also has an additional 2% Napa Valley Tourism District assessment imposed on hotels and passed on to hotel visitors. The City's effective rate of the City's Transient Occupancy Tax combined with the assessment is 15%.

FY 2021-22 performance was higher than anticipated, which was a result of increased travel when pandemic restrictions relaxed. However, the surge in occupancy is not sustainable as shown in the estimated actuals for FY 2022-23. Therefore, the City continues to remain cautious in projecting TOT revenues. FY 2023-24 projections were based on a 4% increase from FY 2022-23 estimated actuals. An additional growth factor of 5.0% has been applied to the FY 2024-25 estimated revenue.
2,481,962
1,574,254
4,444,754
3,682,647 3,829,591
4,021,071
-
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
5,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Transient Occupancy Tax
Budget Page 48
Agenda Item #11.1.

Business License Tax - This revenue is generated by a license tax paid by all businesses operating within the City. Revenues are projected to remain flat for FY 2023-24 and FY 2024-25.

Building & Planning Revenue - This category includes revenues for Building Permits, Building Inspection and Administrative Fees, Planning Application and Permit Fees, and Short-Term Rental Permit Fees.
155,819 149,688
112,664
179,374 179,394 179,394
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Business License
673,282
728,120
618,153
630,015
638,365 638,371
560,000
580,000
600,000
620,000
640,000
660,000
680,000
700,000
720,000
740,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Building and Planning
Budget Page 49
Agenda Item #11.1.

Other - 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 and FY 2021-22 revenues received is due to Emergency Relief related to reimbursements for expenses incurred by the LNU Lightning Complex Fire and Glass Fire.
1,167,753
3,560,136
2,966,559
1,287,480 1,272,051 1,299,117
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Other
Budget Page 50
Agenda Item #11.1.

ENTERPRISE FUNDS
Water Enterprise Service Charges - 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 in FY 2021-22 and FY 2022-23 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 September 2023. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. 6,631,646
7,321,519 7,050,779
6,625,840
8,807,303
9,966,726
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Water Enterprise
Budget Page 51
Agenda Item #11.1.

Wastewater (Sewer) Enterprise Service Charges - Revenues charged to users of the municipal sewer system. 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 September 2023. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. 3,294,048 3,445,983 3,361,982 3,385,563
4,744,521
5,223,124
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Wastewater Enterprise
Budget Page 52
Agenda Item #11.1.

STAFF OVERVIEW
DEPARTMENTS FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 CURRENT +/‐ CITY ADMINISTRATION 6.00 6.00 4.00 5.00 6.00 1.00
ADMINISTRATIVE SERVICES 5.00 5.00 7.00 8.00 7.00 (1.00) PLANNING/BUILDING 6.00 5.00 5.00 5.00 5.00 0.00
POLICE 18.75 16.75 17.75 18.75 18.75 0.00
FIRE 10.20 10.15 10.15 14.12 14.12 0.00
LIBRARY 7.95 6.95 6.95 5.98 5.98 0.00
RECREATION 7.85 7.35 6.85 7.85 7.85 0.00
PUBLIC WORKS‐ADMINISTRATION 7.00 6.50 6.50 9.50 7.50 (2.00) STREET/SEWER/PARKS/TREES/GOVT BLD 8.50 9.00 9.50 9.90 10.70 0.80 WATER DISTRIBUTION 3.00 3.00 3.00 3.00 3.00 0.00
WATER TREATMENT PLANT 3.00 3.00 3.00 2.30 3.40 1.10
WASTEWATER TREATMENT PLANT 3.00 3.00 3.00 2.30 3.40 1.10 TOTAL FTE'S 86.25 81.70 82.70 91.70 92.70 1.00
Authorized positions for fiscal year 2023‐2024 are 92.70 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.

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 2023‐24 and 2024‐25
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. 7%
8%
5%
20%
15%
6%
8%
8%
12%
3%
4% 4%

CITY ADMINISTRATION

ADMINISTRATIVE

SERVICES

PLANNING/BUILDING
POLICE
FIRE

LIBRARY

RECREATION
PUBLIC WORKS‐

ADMINISTRATION

STREET/SEWER/PARKS/T

REES/GOVT BLD

WATER DISTRIBUTION

WATER TREATMENT
PLANT

WASTEWATER

TREATMENT PLANT
Budget Page 53
Agenda Item #11.1.

Eliminate
FTE's Add FTE's
1 1
1 1
1 1
1 1
44 FY 2023‐24
New FTE's
FY 2024‐25
New FTE's
10 10
Comments
Public Works Buildings & Streets
Maintenance
Worker I/II
Funding for Senior Management
Analyst reallocated to fund position.

Total New Positions
Public Works Administration Engineering
Technician
Public Works Parks & Trees
Parks & Trees
Superintendent
Funding for Human Resources
Manager reallocated to fund
position.

Reallocation Totals
Public Works Administration
Senior
Management
Analyst
Funding reallocated to fund
additional Assistant to City Manager.

Public Works Administration Senior Civil
Engineer
After evaluating the department
needs positions were realigned to
meet the ongoing operational
demands of encroachment permits
and project management needs to
oversee the Capital Improvement
Program.

Public Works Administration Project Manager
Public Works Administration Assistant Engineer
City Administration Assistant to the City
Manager
Funding for Senior Management
Analyst reallocated to fund position.

Administrative Services Human Resources
Manager
Funding reallocated to unfreeze Parks
& Trees Superintendent.

FY 2023‐24 and 2024‐25 Reallocation of Positions
Department Position Comments
FY 2023‐24 and 2024‐25 Changes to Staffing Levels
Department Position
CITY OF ST. HELENA

STAFFING SUMMARY
Fiscal Year 2023‐24 and 2024‐25
Reallocation of Positions and Changes to Staffing Levels Budget Page 54
Agenda Item #11.1.

Residents of
St. Helena
Administrative
Assistant
Finance
Manager
Senior Management
Analyst
Senior Accounting
Technician
Accounting
Technician I
Office
Assistant
HR Analyst
Senior Planner
Building
Official
Planing Permit
Technician III
Building Permit
Technician I
Library
Associate
Senior Library
Assistant
Senior Library
Associate
Outreach
Librarian
Part Time
LIbrary Assistant
Assistant Chief
Full Time
Firefighters (6)
Part Time
Firefighters
Fire Inspector/
Administrative
Assistant
Lieutenant
Sergeant (2)
Dispatch
Supervisor
Officers (8)
Community
Services Officer
Dispatchers
Assistant Public
Works Director
Project
Manager
Environmental
Resources
Technician
Administrative
Assistant
Engineering
Technician
Chief Water
Plant Operator
Chief Wastewater
Operator
Operator I/II
(2)
Operator I/II
(2)
Public Works
Operations Manager
Public Works
Assistant Operations
Manager
Trees & Parks
Superintendent
Lead Maintenance
Worker
Buildings & Streets
Superintendent
Utilities
Superintendent
Assistant to the
City Manager (2)
Maintenance
Worker I/II (3)
Maintenance
Worker I/II (3)
Lead Maintenance
Worker
Underground Utilities
Maintenance Worker I/II (3)
Underground Utilities
Effective July 1, 2023
City of St. Helena City-Wide Organizational Chart
Budget Page 55
Agenda Item #11.1.

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.

Budget Page 56
Agenda Item #11.1.

CITY OF ST. HELENA

GENERAL FUND REVENUES
FY 2023-24 $18,274,906 FY 2024-25 $19,087,896
FY 2023-24 and 2024-25 GENERAL FUND REVENUE COMPARISON
6,460,026
35%
6,074,873
33%
3,829,591
21%
1,910,416
11%
Property Tax Sales Tax TOT Other Revenue
6,750,727
35%
6,378,617
34%
4,021,071
21%
1,937,482
10%
Property Tax Sales Tax TOT Other Revenue

0.00 1.00

2.00 3.00

4.00 5.00

6.00 7.00

8.00 Property Sales TOT Other MILLIONS
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Budget Page 57
Agenda Item #11.1.

CITY OF ST. HELENA

GENERAL FUND YEAR EXPENDITURES BY DEPARTMENT
FY 2023-24 $20,101,378 FY 2024-25 $20,002,021

GENERAL FUND YEAR OVER YEAR EXPENDITURES
Non Departmental Council Administration Finance
Attorney Community Development Library Parks & Recreation Fire Police Public Works

0.00 1.00

2.00 3.00

4.00 5.00

6.00 Millions
FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Budget Page 58
Agenda Item #11.1.

Actual Actual Actual Adjusted Proposed Proposed
Account Description FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 101-30-10-00-00 Property Tax-Secured 4,109,646 4,491,375 4,557,240 4,732,978 4,898,632 5,119,071 101-30-11-00-00 ERAF Shift to State 309,857 465,733 496,468 538,695 308,320 322,194 101-30-20-00-00 Property Tax-Unsecured 127,427 22,927 145,360 154,029 159,420 166,594 101-30-30-00-00 Prior Year Property Tax 964 4,323 9,361 1,642 1,699 1,776 101-30-90-00-00 Real Property Transfer Tax 67,964 171,689 154,175 110,000 154,175 161,112 101-32-05-00-00 In Lieu VLF 776,392 810,122 841,911 891,533 922,737 964,260 101-32-20-00-00 Homeowner Property Tax 15,260 12,492 14,983 14,534 15,043 15,720 5,407,511 5,978,661 6,219,497 6,443,411 6,460,026 6,750,727 101-30-40-00-00 Retail Sales/Use Tax 2,822,979 2,945,506 3,620,282 3,802,251 3,754,400 3,942,120 101-30-42-00-00 Public Safety Sales Tax 66,742 69,493 76,783 80,300 80,300 84,315 101-30-43-00-00 Sales Tax In Lieu - - - - - -
101-30-44-00-00 Measure D 1,650,599 1,723,186 2,232,251 2,315,000 2,240,173 2,352,182 4,540,321 4,738,185 5,929,316 6,197,551 6,074,873 6,378,617 101-30-50-00-00 Transient Occupancy Tax 2,470,808 1,558,565 4,434,291 3,673,611 3,820,555 4,011,583 101-30-51-00-00 Transient Tax Penalty 11,154 15,689 10,463 9,036 9,036 9,488 2,481,962 1,574,254 4,444,754 3,682,647 3,829,591 4,021,071 101-30-60-00-00 Franchise Tax 215,623 210,659 278,659 335,468 565,600 588,224 215,623 210,659 278,659 335,468 565,600 588,224
101-30-61-00-00 Comcast PEG Access Fees 22,528 21,994 23,195 22,500 22,500 23,400 101-30-75-00-00 Fire Inspection Fees - 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 5,350 - - -
101-33-10-00-00 Planning Fees - - - - - -
101-33-30-00-00 Sales Of Maps/Publications 59 108 11 150 150 156 101-33-50-00-00 Police Services 19,168 7,002 53,324 30,000 25,000 26,000 101-33-51-00-00 Animal Control Services - - - - -
101-33-60-00-00 Administrative Fees - - 75 - - -
101-33-70-00-00 Planning Fees - 6,000 - - - -
101-33-80-00-00 Engineering Fees 675 - 75 - - -
42,430 39,329 82,029 52,650 47,650 49,556
101-31-40-00-00 Vehicle Code Fines 22,446 24,974 68,562 37,900 37,900 39,416 101-31-50-00-00 Other Police Fines 24,821 8,917 26,483 25,000 25,000 26,000 101-31-55-00-00 A/R Late Penalty 215 144 276 1,340 500 520 101-33-63-00-00 Civil Penalties 92,700 - - - - -
101-34-20-00-00 Library Fines & Fees 86 - - - - -
140,267 34,035 95,321 64,240 63,400 65,936
101-30-70-00-00 Application & Permit Fees 4,250 3,375 1,375 7,150 2,000 2,000 101-30-80-00-00 Business License 155,021 149,069 112,534 179,044 179,044 179,044 101-30-81-00-00 Business License Penalty 798 619 129 330 350 350 101-31-20-00-00 Building Permits 552,044 587,287 504,179 500,000 500,000 500,000 101-33-15-00-00 Short Term Rental Permit 31,500 20,250 33,750 6,750 20,250 20,250 101-33-74-00-00 Planning App & Permit Fees 85,429 111,100 78,838 115,965 115,965 115,965 101-33-84-00-00 Public Works App & Permit Fees 41,175 54,300 58,350 38,000 38,000 38,000 101-33-86-00-00 Well Permit Fee 2,600 - 1,300 1,300 1,300 1,300 872,817 926,000 790,456 848,539 856,909 856,909
General Fund Revenues
Licenses and Permits
Fines and Forfeits
Charges for Service
Other Taxes
Transient Occupancy Taxes
Sales Tax
Property Taxes
Property Taxes
Sales Tax
Transient Occupancy Taxes
Other Taxes
Licenses and Permits
Fines and Forfeits
Charges for Service
Budget Page 59
Agenda Item #11.1.

Actual Actual Actual Adjusted Proposed Proposed
Account Description FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 General Fund Revenues
101-33-81-00-00 Public Works Land & Dev Fees 19,360 20,800 13,600 10,000 7,500 7,500 19,360 20,800 13,600 10,000 7,500 7,500
101-32-10-00-00 Motor Vehicle In-Lieu - - - - - -
101-32-70-00-00 County Fire Contract 48,855 48,855 48,855 48,855 48,855 48,855 101-32-80-00-00 Emergency Relief 120,930 952,591 1,152,059 43,651 - - 101-34-61-49-00 Contrib from Gov - Police 8,484 - 8,660 - - - 101-34-71-00-00 Reimb State Mandated Costs 1,647 5,489 - 5,000 5,000 5,000 101-34-73-00-00 Other State Revenue 1,355 13 - - - -
101-34-75-00-00 Restitution 200 26 - - - -
101-36-80-00-00 Library Abatement 3,302 5,522 3,652 5,051 5,051 5,051 101-38-70-00-00 Allocation from Other Agency - - - - - - 184,773 1,012,496 1,213,226 102,557 58,906 58,906
101-31-70-00-00 Investment Earnings 215,290 (97,343) (329,259) 50,000 50,000 50,000 101-34-76-00-00 Cash Overage/Shortage 61 - 52 - - -
101-31-75-00-00 Interest Income - - 133 - - -
101-36-10-00-00 Rental Income 89,101 79,904 97,272 97,720 37,360 37,360 101-36-12-00-00 Rec Programs Facility Rental - - - - - - 101-36-11-00-00 Tennis Court Rentals 750 - 225 500 225 225 305,202 (17,438) (231,577) 148,220 87,585 87,585
101-33-20-00-00 Legal Cost Recovery - - - - - -
101-33-21-00-00 Storm Drain Cost Recovery - - - - - -
101-33-40-00-00 Other Filing/Certification Fee 200 - - - - 101-34-22-00-00 Library Copies 1,585 - 1,504 1,568 1,500 1,500 101-34-23-00-00 Library Lost Material 500 - 382 300 300 300 101-34-24-00-00 Library Room Rental 150 - 38 - -
101-34-31-00-00 Donations 300 - 1,000 - - -
101-34-31-48-00 Donations - Fire Department - 4,000 - 6,200 - - 101-34-31-49-00 Donations - Police Department - 1,500 - - - - 101-34-51-00-00 Sale of Capital Assets 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 1,041,554 - - - 101-34-61-46-00 Contributions from Gov - Library 2,000 500 1,000 - - - 101-34-70-00-00 Other Revenue 41,033 39,123 99,863 55,000 55,000 55,000 101-34-70-22-47 Other Revenue - Jingle 4,389 - - - - -
101-34-70-47-00 Other Revenue - Recreation - 123,996 186,522 120,000 160,000 160,000 101-34-70-47-01 Other Revenue - - - - - -
101-34-74-00-00 Insurance Refund 1,244 - - - - -
101-39-98-00-00 Operating Transfers In 5,367 834,123 4,486 172,715 6,066 6,066 60,562 2,062,376 1,342,998 355,821 222,866 222,866
TOTALS 14,270,828 16,579,356 20,178,279 18,241,104 18,274,906 19,087,896 Development Fees
Intergovernmental
Interest and Rents
Miscellaneous
Interest and Rents
Miscellaneous
Development Fees
Intergovernmental
Budget Page 60
Agenda Item #11.1.

General Fund Summary
Account Description FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 4000 Non Departmental 2,711,682 2,548,456 5,552,915 1,712,344 1,760,682 4100 Council 266,762 313,869 421,144 493,157 500,984
4200 Administration 1,027,260 683,777 1,040,738 1,165,382 1,137,700 4300 Finance 414,335 820,044 1,242,911 1,058,651 1,107,058 4400 Attorney 263,017 325,381 386,000 496,000 515,840
4500 Community Development 1,121,499 1,106,255 1,285,201 2,061,826 1,262,103 4600 Library 948,576 828,897 954,708 1,003,363 1,037,699 4700 Parks & Recreation 594,378 530,138 881,774 1,113,599 1,157,135 4800 Fire 2,167,469 2,261,686 2,068,443 2,526,838 2,650,505 4900 Police 2,987,085 3,352,423 3,639,929 4,127,622 4,335,798 5000 Public Works 2,066,187 2,267,446 3,583,969 4,342,596 4,536,518 Grand Total 14,568,251 15,038,372 21,057,732 20,101,378 20,002,021 12,141,590
18,274,906
(20,101,378)
(1,826,472)
10,315,118
51%
10,315,118
19,087,896
(20,002,020)
(914,124)
9,400,994
Percent of Expenses Based on Total Net Position 47%
Percent of Expenses Based on Total Net Position
Estimated Unassigned Ending Fund Balance @ 6/30/2024
Estimated Unassigned Ending Fund Balance @ 6/30/2024
Estimated Revenue @ 6/30/2025
Estimated Expense @ 6/30/2025
Use of Fund Balance
Estimated Unassigned Ending Fund Balance @ 6/30/2025

GENERAL FUND DEPARTMENT SUMMARY
FY 2023-24 GENERAL FUND ESTIMATED NET POSITION
FY 2024-25 GENERAL FUND ESTIMATED NET POSITION
Estimated Unassigned Ending Fund Balance @ 6/30/2023
Estimated Revenue @ 6/30/2024
Estimated Expense @ 6/30/2024
Use of Fund Balance

10.53 15.03

12.14 10.32 9.40

0.00 5.00

10.00 15.00

20.00 FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed Millions General Fund Balance
72%
100%
58% 51% 47%
0%
20%
40%
60%
80%
100%
120%
FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed General Fund Balance by Percentage
Budget Page 61
Agenda Item #11.1.

Administration Departments
Budget Page 62
Agenda Item #11.1.

City Council
Paul Dohring – Mayor
Eric Hall – Vice Mayor
Anna Chouteau – Council Member
Lester Hardy – Council Member
William Summers – Council Member
Budget Page 63
Agenda Item #11.1.

City Council (4100)
Budget 2023-24
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.
3 – Year Goals
•From December 2022 through April 2023, the City Council reviewed the previously established goals and provided guidance to staff on an updated set of goals with the City’s leadership having the responsibility to develop a workplan to achieve them. On May 9, 2023, the City Council formally adopted the following goals: • Financial Sustainability • Infrastructure and Environmental Sustainability
• Water Security
• Community Information and Engagement • Quality of Life In addition to the City Council adopted goals, two other goals were presented as City Leadership goals: • Employee Recruitment, Retention, and Morale • Organizational Effectiveness
• Complete Critical CIP Projects
Contained within the adopted Goal and Workplan document, are a total of 212 individual objectives and specific tasks identified to achieve each goal.

Budget Page 64
Agenda Item #11.1.

City Council (4100)
Budget 2023-24
Accomplishments
• Authorized various contracts for tenant improvements to the new City Hall and Police Facilities located at NVC with both City Hall and Police fully occupying the facility in May 2023
• Amended Council Rules for selection process of City Boards, Committees, and Commissions
• Granted formal recognition of St. Helena Professional Firefighters Association
• Authorized the purchase of four new Police vehicles
• Authorized the issuance and sale of General Obligations Bonds following the passage of Measure H ballot initiative to help with critical City infrastructure projects, which had a passage rate of 75% • Authorized the establishment of the Measure H financial oversight committee and appointed members to the committee
• Authorized the addition of Administrative Analyst and Human Resource Analyst Classifications
• Amended the City’s municipal code to respond to climate change by the banning of gas-powered leaf blowers and authorized an electric leaf blower rebate program
• Adopted General Plan Amendments to update the Housing Element and the Public Health, Safety and Noise Element of the General Plan • Adopted City Council Goals for FY 2023-24
• Adopted an Ordinance re-affirming its restrictions on time-share uses in residential areas and updating the language of the Zoning Code to provide consistency with the terminology used in State law. • Authorized to proceed with the Proposition 2018 Noticing Requirements for new Water and Wastewater RatesAdopted a Safe Firearm Ordinance Budget Page 65
Agenda Item #11.1.

City Council
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 266,762 313,869 421,144 493,157 500,984 561 Water Enterprise 16,480 14,811 21,927 25,576 26,706 571 Sewer Enterprise 16,480 14,811 21,927 25,576 26,706 752 Fund - 19,187 10,000 - -
Grand Total 299,723 362,678 474,998 544,309 554,397
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 41 Council
20 Salaries & Benefits 109,869 98,740 146,177 170,504 178,040 21 Services 51,701 31,341 83,805 162,805 165,317
22 Supplies 1,255 6,185 1,000 1,000 1,040
24 Taxes, Insurances & Contributions 136,897 226,412 244,016 210,000 2 10,000 Grand Total 299,723 362,678 474,998 544,309 554,397
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
31%
29%
0%
40%
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions
32%
29%
0%
39%
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions
Budget Page 66
Agenda Item #11.1.

City Council Budget- 4100
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
41 Council
101-41-00-20-20 Temp/Part Time 12,600 12,600 12,600 12,600 12,600 101-41-00-20-40 FICA/Medicare 964 1,157 1,253 1,253 1,253 101-41-00-20-55 Health Insurance 62,977 52,473 84,304 101,309 106,374 101-41-00-20-75 Deferred Comp 368 2,888 4,166 4,190 4,400 20 Salaries & Benefits 76,909 69,118 102,323 119,352 124,627 101-41-00-21-10 Communications 2,340 2,469 2,900 2,900 3,016 101-41-00-21-15 Postage 15 2 100 100 104
101-41-00-21-40 Professional Fees 37,487 3,389 37,505 37,505 39,005 101-41-00-21-45 Other Contract Services 1,350 7,465 21,000 100,000 100,000 101-41-00-21-53 Memberships & Publications 4,583 4,562 6,800 6,800 7,072 101-41-00-21-55 Training & Conference 5,927 13,455 15,500 15,500 16,120 21 Services 51,701 31,341 83,805 162,805 165,317
101-41-00-22-12 Computer Equipment 741 0 0 0 0
101-41-00-22-13 Office Supplies 97 375 500 500 520
101-41-00-22-15 Special Department Supplies 417 5,809 500 500 520 22 Supplies 1,255 6,185 1,000 1,000 1,040
101-41-00-24-05 Contributions 136,897 207,226 234,016 210,000 210,000 24 Taxes, Insurances & Contributions 136,897 207,226 234,016 210,000 210,000 00 Administration 266,762 313,869 421,144 493,157 500,984 561 Water Enterprise
41 Council
561-41-00-20-20 Temp/Part Time 2,700 2,700 2,700 2,700 2,700 561-41-00-20-40 FICA/Medicare 206 248 269 269 269
561-41-00-20-55 Health Insurance 13,495 11,244 18,065 21,709 22,794 561-41-00-20-75 Deferred Comp 79 619 893 898 943
20 Salaries & Benefits 16,480 14,811 21,927 25,576 26,706 00 Administration 16,480 14,811 21,927 25,576 26,706
571 Sewer Enterprise
41 Council
571-41-00-20-20 Temp/Part Time 2,700 2,700 2,700 2,700 2,700 571-41-00-20-40 FICA/Medicare 206 248 269 269 269
571-41-00-20-55 Health Insurance 13,495 11,244 18,065 21,709 22,794 571-41-00-20-75 Deferred Comp 79 619 893 898 943
20 Salaries & Benefits 16,480 14,811 21,927 25,576 26,706 00 Administration 16,480 14,811 21,927 25,576 26,706
752 Measure E
41 Council
752-41-00-24-05 Contributions 0 19,187 10,000 0 0
24 Taxes, Insurances & Contributions 0 19,187 10,000 0 0 00 Administration 0 19,187 10,000 0 0
Grand Total 299,723 362,678 474,998 544,309 554,397
Budget Page 67
Agenda Item #11.1.

Administration
Budget Page 68
Agenda Item #11.1.

Administration
Organizational Chart
City Manager
City Clerk
Administrative
Analyst
Assistant to the
City Manager
(2)
Assistant City
Manager
Department Codes:
4200 – City Manager
4210 – City Clerk
Budget Page 69
Agenda Item #11.1.

City Manager
Budget Page 70
Agenda Item #11.1.

City Manager (4200)
Budget 2023-24
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 Assistant City Manager, Administrative Services Director, Police Chief, Public Works Director, Community Development Director, Library Director, Recreation Director, and the Assistant to the City Manager report to the City Manager, who in turn reports directly to the elected Mayor and City Council.

Budget Page 71
Agenda Item #11.1.

City Manager (4200)
Budget 2023-24
Accomplishments
• Presented for adoption the FY 2023-24 and FY 2024-25 biennial budget • Successfully relocated the City Hall and Police Department into one building at the Napa Valley College, St. Helena location. • Presented a Long Range Financial Forecast and Long Range Financial Plan to City Council to start the conversation to address revenue shortfalls. • Facilitated several meetings to identify ways to increase organizational effectiveness and efficiencies and identify gaps to address community expectations. • Made presentations to several community groups regarding the state of the City. • Developed detailed workplan to achieve City Council goals of Fiscal Sustainability, Quality of Life, Infrastructure and Environmental Sustainability, Community Information and Engagement, and Water Security. Additionally identified two administrative goals of: Employee Recruitment, Retention, & Morale and Organizational Effectiveness with a corresponding workplan. All is noted in the table below:

Objectives for
FY 2024
Total
Objectives City Council Goals
Goal 1 Financial Sustainability 9 4
Goal 2 Infrastructure and Environmental Sustainability 46 27 Goal 3 Water Security 11 6
Goal 4 Community Information & Engagement 20 14
Goal 5 Quality of Life 44 22
Other Goals
Goal 6 Employee Recruitment, Retention, & Morale 9 6
Goal 7 Organizational Effectiveness 19 13
Goal 8 CIP Projects 54 15
TOTALS 212 107
Budget Page 72
Agenda Item #11.1.

City Manager
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 294,595 374,373 700,574 768,588 805,262 561 Water Enterprise 128,783 139,215 245,284 289,110 303,744 571 Sewer Enterprise 83,235 89,898 160,445 185,995 195,410 Grand Total 506,613 603,486 1,106,303 1,243,693 1,304,416 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 42 Administration
20 Salaries & Benefits 463,537 494,056 848,388 1,031,143 1,083,334 21 Services 43,016 107,140 253,415 201,550 209,612
22 Supplies 60 2,291 3,750 8,000 8,320
26 Capital - - 750 3,000 3,150
Grand Total 506,613 603,486 1,106,303 1,243,693 1,304,416 FY24 EXPENSES BY CATEGORY FY25 EXPENSES BY CATEGORY
83%
16%
1%
0%
Salaries & Benefits
Services
Supplies
Capital
83%
16%
1%
0%
Salaries & Benefits
Services
Supplies
Capital
Budget Page 73
Agenda Item #11.1.

City Manager Budget- 4200
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
42 Administration
101-42-00-20-10 Salary-Regular 171,555 195,400 309,881 390,890 410,435 101-42-00-20-40 FICA/Medicare 11,381 13,332 18,705 25,142 26,399 101-42-00-20-45 Employer PERS 12,296 9,957 22,717 31,082 32,636 101-42-00-20-47 PERS Unfunded Liability 25,450 19,539 33,955 30,954 32,842 101-42-00-20-55 Health Insurance 17,615 13,497 39,339 47,721 50,107 101-42-00-20-61 Workers Comp 4,335 4,577 5,870 9,967 10,465 101-42-00-20-65 SDI 1,493 1,422 2,480 3,397 3,567
101-42-00-20-75 Deferred Comp 2,911 4,092 4,072 9,805 10,295 101-42-00-20-85 Auto Allowance 4,483 3,315 5,640 7,080 7,434 20 Salaries & Benefits 251,519 265,131 442,659 556,038 584,180 101-42-00-21-10 Communications 12,850 8,697 18,600 10,000 10,400 101-42-00-21-15 Postage 46 97 300 500 520
101-42-00-21-45 Other Contract Services 28,113 87,605 208,515 160,000 166,400 101-42-00-21-53 Memberships & Publications 1,800 1,875 6,700 7,050 7,332 101-42-00-21-55 Training & Conference 79 8,866 19,300 24,000 24,960 101-42-00-21-56 Admin Recruitment 128 0 0 0 0
21 Services 43,016 107,140 253,415 201,550 209,612
101-42-00-22-12 Computer Equipment 0 1,779 0 4,000 4,160 101-42-00-22-13 Office Supplies 0 43 750 1,000 1,040
101-42-00-22-15 Special Department Supplies 60 280 3,000 3,000 3,120 22 Supplies 60 2,102 3,750 8,000 8,320
101-42-00-26-40 Furniture & Fixtures 0 0 750 3,000 3,150 26 Capital 0 0 750 3,000 3,150
00 Administration 294,595 374,373 700,574 768,588 805,262 561 Water Enterprise
42 Administration
561-42-00-20-10 Salary-Regular 87,358 103,293 171,284 204,614 214,845 561-42-00-20-40 FICA/Medicare 5,617 6,934 10,082 12,768 13,406 561-42-00-20-45 Employer PERS 6,349 5,055 12,683 16,261 17,074 561-42-00-20-47 PERS Unfunded Liability 13,359 10,290 18,957 16,194 17,182 561-42-00-20-55 Health Insurance 9,379 7,083 22,546 23,531 24,708 561-42-00-20-61 Workers Comp 2,168 1,859 3,118 4,983 5,232 561-42-00-20-65 SDI 730 699 1,327 1,709 1,794
561-42-00-20-75 Deferred Comp 1,454 2,178 2,167 5,330 5,597 561-42-00-20-85 Auto Allowance 2,370 1,725 3,120 3,720 3,906 20 Salaries & Benefits 128,783 139,118 245,284 289,110 303,744 561-42-00-22-15 Special Department Supplies 0 97 0 0 0
22 Supplies 0 97 0 0 0
00 Administration 128,783 139,215 245,284 289,110 303,744 571 Sewer Enterprise
42 Administration
571-42-00-20-10 Salary-Regular 56,421 66,749 111,970 131,876 138,470 571-42-00-20-40 FICA/Medicare 3,602 4,461 6,549 8,161 8,569 571-42-00-20-45 Employer PERS 4,117 3,231 8,312 10,479 11,003 571-42-00-20-47 PERS Unfunded Liability 8,640 6,643 12,423 10,436 11,073 Budget Page 74
Agenda Item #11.1.

City Manager Budget- 4200
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
571-42-00-20-55 Health Insurance 6,135 4,568 14,870 14,914 15,660 571-42-00-20-61 Workers Comp 1,379 1,192 2,018 3,171 3,330 571-42-00-20-65 SDI 467 443 860 1,089 1,143
571-42-00-20-75 Deferred Comp 926 1,410 1,403 3,469 3,642 571-42-00-20-85 Auto Allowance 1,548 1,110 2,040 2,400 2,520 20 Salaries & Benefits 83,235 89,807 160,445 185,995 195,410 571-42-00-22-15 Special Department Supplies 0 91 0 0 0
22 Supplies 0 91 0 0 0
00 Administration 83,235 89,898 160,445 185,995 195,410 Grand Total 506,613 603,486 1,106,303 1,243,693 1,304,416 Budget Page 75
Agenda Item #11.1.

City Clerk
Budget Page 76
Agenda Item #11.1.

City Clerk (4210)
Budget 2023-24
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.193 2326 21 18 138
8 123 160 22 1625 11 1438 45 159 22 1317 107
7 70
FY20/21 FY21/22 FY22/23
Budget Page 77
Agenda Item #11.1.

City Clerk
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 327,935 311,701 323,541 396,794 332,437 561 Water Enterprise 44,865 46,500 54,319 61,028 64,125 571 Sewer Enterprise 33,966 34,892 41,670 45,952 48,212 Grand Total 406,766 393,093 419,530 503,774 444,774
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 42 Administration
20 Salaries & Benefits 295,726 304,515 309,556 366,999 385,723 21 Services 61,699 29,918 64,832 53,875 56,030
22 Supplies 49,341 58,660 44,642 82,400 2,496
26 Capital - - 500 500 525
Grand Total 406,766 393,093 419,530 503,774 444,774
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
73%
11%
16%
0%
Salaries & Benefits
Services
Supplies
Capital
87%
13%
0% 0%
Salaries & Benefits
Services
Supplies
Capital
Budget Page 78
Agenda Item #11.1.

City Clerk Budget- 4210
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
42 Administration
101-42-10-20-10 Salary-Regular 149,427 161,336 156,871 181,369 190,437 101-42-10-20-40 FICA/Medicare 11,618 12,521 12,435 14,054 14,757 101-42-10-20-45 Employer PERS 11,084 11,096 11,596 16,505 17,330 101-42-10-20-47 PERS Unfunded Liability 22,238 17,211 17,332 16,437 17,440 101-42-10-20-55 Health Insurance 19,920 20,608 22,222 37,010 38,861 101-42-10-20-61 Workers Comp 5,912 2,860 5,503 6,795 7,135 101-42-10-20-65 SDI 1,630 1,816 1,762 1,995 2,095
101-42-10-20-75 Deferred Comp 2,558 2,459 2,467 2,475 2,599 101-42-10-20-85 Auto Allowance 1,920 1,920 1,920 1,920 2,016 20 Salaries & Benefits 226,306 231,828 232,108 278,560 292,669 101-42-10-21-05 Advertising 11,603 17,407 5,800 5,800 6,032 101-42-10-21-45 Other Contract Services 38,741 1,050 34,531 18,534 19,275 101-42-10-21-53 Memberships & Publications 1,944 1,838 2,340 4,000 4,160 101-42-10-21-55 Training & Conference 0 918 3,620 7,000 7,280 21 Services 52,288 21,213 46,291 35,334 36,747
101-42-10-22-13 Office Supplies 8 1,041 1,000 1,000 1,040 101-42-10-22-14 Election Expense 49,306 57,395 40,000 80,000 0 101-42-10-22-15 Special Department Supplies 27 224 3,642 1,400 1,456 22 Supplies 49,341 58,660 44,642 82,400 2,496
101-42-10-26-40 Furniture & Fixtures 0 0 500 500 525
26 Capital 0 0 500 500 525
10 SB2 Planning Grant 327,935 311,701 323,541 396,794 332,437 561 Water Enterprise
42 Administration
561-42-10-20-10 Salary-Regular 26,465 29,863 28,731 33,071 34,725 561-42-10-20-40 FICA/Medicare 2,053 2,312 2,225 2,557 2,685 561-42-10-20-45 Employer PERS 1,902 1,929 2,013 3,009 3,159 561-42-10-20-47 PERS Unfunded Liability 3,838 2,981 3,008 2,997 3,180 561-42-10-20-55 Health Insurance 3,481 3,570 7,031 7,876 8,270 561-42-10-20-61 Workers Comp 1,182 572 1,101 1,359 1,427 561-42-10-20-65 SDI 290 338 316 264 382
561-42-10-20-75 Deferred Comp 396 381 382 383 402
561-42-10-20-85 Auto Allowance 240 240 240 240 252
20 Salaries & Benefits 39,848 42,185 45,047 51,756 54,482 561-42-10-21-45 Other Contract Services 5,017 4,315 8,402 8,402 8,738 561-42-10-21-55 Trainng & Conference 0 0 870 870 905
21 Services 5,017 4,315 9,272 9,272 9,643
10 SB2 Planning Grant 44,865 46,500 54,319 61,028 64,125 571 Sewer Enterprise
42 Administration
571-42-10-20-10 Salary-Regular 19,544 21,244 20,994 23,827 25,018 571-42-10-20-40 FICA/Medicare 1,519 1,648 1,629 1,846 1,938 571-42-10-20-45 Employer PERS 1,443 1,447 1,512 2,168 2,276 571-42-10-20-47 PERS Unfunded Liability 2,897 2,244 2,260 2,129 2,291 571-42-10-20-55 Health Insurance 2,600 2,743 4,484 4,987 5,236 Budget Page 79
Agenda Item #11.1.

City Clerk Budget- 4210
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
571-42-10-20-61 Workers Comp 788 381 734 906 951
571-42-10-20-65 SDI 213 239 231 262 275
571-42-10-20-75 Deferred Comp 328 315 317 318 334
571-42-10-20-85 Auto Allowance 240 240 240 240 252
20 Salaries & Benefits 29,572 30,502 32,401 36,683 38,572 571-42-10-21-45 Other Contract Services 4,394 4,390 8,399 8,399 8,735 571-42-10-21-55 Training & Conference 0 0 870 870 905
21 Services 4,394 4,390 9,269 9,269 9,640
10 SB2 Planning Grant 33,966 34,892 41,670 45,952 48,212 Grand Total 406,766 393,093 419,530 503,774 444,774
Budget Page 80
Agenda Item #11.1.

Administrative
Services
Department
Budget Page 81
Agenda Item #11.1.

Administration Services
Department
Organizational Chart
Administrative
Services
Director
Management
Analyst
HR Analyst
Finance
Manager
Senior
Accounting
Technician
Accounting
Technician I/II
Office Assistant
Department Codes:
4300 – Finance
4310 – Human Resources
4320 - Information Technology
Budget Page 82
Agenda Item #11.1.

Administrative
Services
Department
Finance
Division
Budget Page 83
Agenda Item #11.1.

Finance Division (4300)
Budget 2023-24
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. 56 2750 2596 1188 56 3275 2647 1100 56 23242546 1038

NU M BER O F FUN DS

T H E FIN AN CE

DE P AR T M ENT

M AN AG ES

AC CO UN T S

P A Y AB LE C HEC KS

P R OCE SSED

P A Y RO LL

T R ANS ACT I O NS

P R OCE SSED

AC T I V E BU SIN ESS

LI CEN SES
FY20/21 FY21/22 FY22/23
Budget Page 84
Agenda Item #11.1.

Finance Division (4300)
Budget 2023-24
Goals
• 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.

Accomplishments
• 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.

Budget Page 85
Agenda Item #11.1.

Finance
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 414,271 436,631 722,482 618,351 647,986 210 Community Dev Block Grant - 90,562 - - -
216 Public Safety Impact 6,739 811 - - -
235 Measure A 25,013 41,814 14,410 15,000 15,600
561 Water Enterprise 351,074 403,287 575,644 489,161 512,438 571 Sewer Enterprise 259,425 262,374 468,016 374,559 392,174 713 Civic Impact 6,739 811 - - -
740 Traffic Mitigation Impact 6,739 811 - - -
742 Storm Drain Improvement 6,739 811 - - -
751 Affordable Housing - 6,045 - - -
752 Fund 15,414 19,216 19,653 5,000 5,200
764 Water Impact 6,739 811 - 5,000 5,200
774 Sewer Impact 6,739 811 - 5,000 5,200
Grand Total 1,105,630 1,264,794 1,800,204 1,512,071 1,583,798 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 43 Finance
20 Salaries & Benefits 736,907 800,475 1,023,804 1,051,064 1,104,267 21 Services 295,354 404,892 708,850 391,244 406,894
22 Supplies 7,943 4,460 14,700 14,200 14,768
23 Maintenance 63,145 51,833 49,750 52,163 54,250
24 Taxes, Insurances & Contributi 1,825 3,134 2,500 2,500 2,675 26 Capital 455 - 600 900 945
Grand Total 1,105,630 1,264,794 1,800,204 1,512,071 1,583,798 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
70%
26%
1%
3%
0% 0% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributi
Capital
70%
26%
1%
3%
0% 0% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributi
Capital
Budget Page 86
Agenda Item #11.1.

Finance Budget- 4300
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
43 Finance
101-43-00-20-10 Salary-Regular 206,525 221,892 295,931 300,061 315,064 101-43-00-20-20 Temp/Part Time 0 5,913 0 0 0
101-43-00-20-30 Overtime 692 432 1,000 1,000 1,050
101-43-00-20-40 FICA/Medicare 15,121 16,114 22,030 21,899 22,994 101-43-00-20-45 Employer PERS 14,434 15,983 23,342 27,692 29,077 101-43-00-20-47 PERS Unfunded Liability 34,016 27,505 34,888 27,578 29,260 101-43-00-20-50 Employee PERS 0 -196 0 0 0
101-43-00-20-55 Health Insurance 29,022 32,459 50,845 59,259 62,222 101-43-00-20-61 Workers Comp 7,252 6,512 8,584 10,601 11,131 101-43-00-20-65 SDI 2,056 2,224 3,094 3,060 3,213
101-43-00-20-75 Deferred Comp 3,207 3,099 4,408 4,422 4,643 101-43-00-20-85 Auto Allowance 2,530 2,520 3,720 3,720 3,906 101-43-00-20-96 Education Reimbursement 0 1,479 0 0 0
20 Salaries & Benefits 314,854 335,935 447,842 459,292 482,560 101-43-00-21-10 Communications 2,046 2,022 2,500 2,500 2,600 101-43-00-21-15 Postage 7,162 3,712 5,000 5,000 5,200
101-43-00-21-30 Professional Contracts 18,224 14,400 107,188 11,000 11,440 101-43-00-21-42 Banking Fees 26,881 26,804 27,000 27,000 28,080 101-43-00-21-45 Other Contract Services 22,620 35,009 108,204 83,987 87,346 101-43-00-21-48 Government Fees 0 0 200 0 0
101-43-00-21-53 Memberships & Publications 861 896 1,271 1,902 1,978 101-43-00-21-55 Training & Conference 50 90 2,225 6,600 6,864 21 Services 77,844 82,933 253,588 137,989 143,509
101-43-00-22-13 Office Supplies 65 451 1,000 1,000 1,040 101-43-00-22-15 Special Department Supplies 1,761 1,243 4,000 3,000 3,120 22 Supplies 1,826 1,694 5,000 4,000 4,160
101-43-00-23-11 Maint Office Equip 0 0 1,500 1,500 1,560 101-43-00-23-35 Software Maintenance 19,570 15,369 14,352 15,070 15,673 23 Maintenance 19,570 15,369 15,852 16,570 17,233
101-43-00-24-25 Taxes & Other Charges 18 700 0 0 0
24 Taxes, Insurances & Contributi 18 700 0 0 0
101-43-00-26-40 Furniture & Fixtures 159 0 200 500 525
26 Capital 159 0 200 500 525
00 Administration 414,271 436,631 722,482 618,351 647,986 210 Community Dev Block Grant
43 Finance
210-43-00-21-45 CDBG CV1 - Childcare Grant 0 74,484 0 0 0 210-43-00-21-46 CDBG CV2 - Utility Asst Grant 0 16,078 0 0 0 21 Services 0 90,562 0 0 0
00 Administration 0 90,562 0 0 0
216 Public Safety Impact
43 Finance
216-43-00-21-45 Other Contract Services 6,739 811 0 0 0 21 Services 6,739 811 0 0 0
Budget Page 87
Agenda Item #11.1.

Finance Budget- 4300
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
00 Administration 6,739 811 0 0 0
235 Measure A
43 Finance
235-43-00-21-45 Other Contract Services 25,013 41,814 14,410 15,000 15,600 21 Services 25,013 41,814 14,410 15,000 15,600
00 Administration 25,013 41,814 14,410 15,000 15,600
561 Water Enterprise
43 Finance
561-43-00-20-10 Salary-Regular 150,899 152,194 216,892 223,064 234,217 561-43-00-20-20 Temp/Part Time 12,122 47,998 0 0 0
561-43-00-20-30 Overtime 711 578 1,000 1,000 1,050
561-43-00-20-40 FICA/Medicare 11,282 11,370 16,426 16,695 17,530 561-43-00-20-45 Employer PERS 10,588 10,870 16,411 18,622 19,553 561-43-00-20-47 PERS Unfunded Liability 25,180 20,375 24,529 18,545 19,676 561-43-00-20-50 Employee PERS 0 -89 0 0 0
561-43-00-20-55 Health Insurance 22,110 27,035 48,971 55,461 58,234 561-43-00-20-61 Workers Comp 7,212 5,616 7,814 9,650 10,133 561-43-00-20-65 SDI 1,561 1,603 2,318 2,350 2,468
561-43-00-20-75 Deferred Comp 1,945 1,942 2,972 2,982 3,131 561-43-00-20-85 Auto Allowance 1,320 1,320 2,040 2,040 2,142 20 Salaries & Benefits 244,930 280,810 339,373 350,409 368,133 561-43-00-21-10 Communications 1,840 952 2,100 2,100 2,184 561-43-00-21-15 Postage 8,895 1,271 10,300 10,300 10,712 561-43-00-21-30 Professional Contracts 4,437 6,141 12,825 10,000 10,400 561-43-00-21-42 Banking Fees 27,325 27,235 24,300 30,000 31,200 561-43-00-21-44 Online Transaction Fee 0 49 3,000 3,500 3,640 561-43-00-21-45 Other Contract Services 37,880 65,823 158,103 53,087 55,210 561-43-00-21-53 Memberships & Publications 721 325 1,173 1,617 1,682 561-43-00-21-55 Training & Conference 45 796 2,470 4,800 4,992 21 Services 81,142 102,592 214,271 115,404 120,020
561-43-00-22-13 Office Supplies 65 451 850 850 884
561-43-00-22-15 Special Department Supplies 2,990 942 4,000 4,500 4,680 22 Supplies 3,055 1,392 4,850 5,350 5,564
561-43-00-23-35 Software Maintenance 21,788 18,232 16,950 17,798 18,510 23 Maintenance 21,788 18,232 16,950 17,798 18,510
561-43-00-24-25 Taxes & Other Charges 0 260 0 0 0
24 Taxes, Insurances & Contributi 0 260 0 0 0
561-43-00-26-40 Furniture & Fixtures 159 0 200 200 210
26 Capital 159 0 200 200 210
00 Administration 351,074 403,287 575,644 489,161 512,437 571 Sewer Enterprise
43 Finance
571-43-00-20-10 Salary-Regular 115,026 121,029 151,809 151,827 159,418 571-43-00-20-20 Temp/Part Time 0 925 0 0 0
Budget Page 88
Agenda Item #11.1.

Finance Budget- 4300
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
571-43-00-20-30 Overtime 603 457 1,000 1,000 1,050
571-43-00-20-40 FICA/Medicare 8,565 9,005 11,477 11,316 11,882 571-43-00-20-45 Employer PERS 7,961 8,418 11,369 12,984 13,633 571-43-00-20-47 PERS Unfunded Liability 18,702 15,073 16,992 12,931 13,720 571-43-00-20-50 Employee PERS 0 -71 0 0 0
571-43-00-20-55 Health Insurance 17,390 21,084 33,156 39,221 41,182 571-43-00-20-61 Workers Comp 5,242 4,090 5,613 6,931 7,278 571-43-00-20-65 SDI 1,188 1,275 1,618 1,590 1,670
571-43-00-20-75 Deferred Comp 1,496 1,482 2,115 2,123 2,229 571-43-00-20-85 Auto Allowance 950 960 1,440 1,440 1,512 20 Salaries & Benefits 177,123 183,729 236,589 241,363 253,573 571-43-00-21-10 Communications 1,840 952 1,800 1,800 1,872 571-43-00-21-15 Postage 6,382 1,245 5,478 5,478 5,697
571-43-00-21-30 Professional Contracts 4,437 4,977 11,442 10,000 10,400 571-43-00-21-42 Banking Fees 27,325 27,235 24,300 30,000 31,200 571-43-00-21-44 Online Transaction Fee 0 49 3,000 3,000 3,120 571-43-00-21-45 Other Contract Services 14,846 21,553 158,102 53,086 55,209 571-43-00-21-53 Memberships & Publications 648 314 1,012 1,387 1,442 571-43-00-21-55 Training & Conference 30 540 1,795 3,100 3,224 21 Services 55,508 56,865 206,929 107,851 112,165
571-43-00-22-13 Office Supplies 65 451 850 850 884
571-43-00-22-15 Special Department Supplies 2,997 923 4,000 4,000 4,160 22 Supplies 3,062 1,374 4,850 4,850 5,044
571-43-00-23-35 Software Maintenance 21,788 18,232 16,948 17,795 18,507 23 Maintenance 21,788 18,232 16,948 17,795 18,507
571-43-00-24-25 Taxes & Other Charges 1,808 2,174 2,500 2,500 2,675 24 Taxes, Insurances & Contributi 1,808 2,174 2,500 2,500 2,675 571-43-00-26-40 Furniture & Fixtures 136 0 200 200 210
26 Capital 136 0 200 200 210
00 Administration 259,425 262,374 468,016 374,559 392,174 713 Civic Impact
43 Finance
713-43-00-21-45 Other Contract Services 6,739 811 0 0 0 21 Services 6,739 811 0 0 0
00 Administration 6,739 811 0 0 0
740 Traffic Mitigation Impact
43 Finance
740-43-00-21-45 Other Contract Services 6,739 811 0 0 0 21 Services 6,739 811 0 0 0
00 Administration 6,739 811 0 0 0
742 Storm Drain Improvement
43 Finance
742-43-00-21-45 Other Contract Services 6,739 811 0 0 0 21 Services 6,739 811 0 0 0
Budget Page 89
Agenda Item #11.1.

Finance Budget- 4300
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
00 Administration 6,739 811 0 0 0
751 Affordable Housing
43 Finance
751-43-00-21-45 Other Contract Services 0 6,045 0 0 0
21 Services 0 6,045 0 0 0
00 Administration 0 6,045 0 0 0
752 Fund
43 Finance
752-43-00-21-30 Professional Contracts 15,414 19,216 19,653 5,000 5,200 21 Services 15,414 19,216 19,653 5,000 5,200
00 Administration 15,414 19,216 19,653 5,000 5,200
764 Water Impact
43 Finance
764-43-00-21-45 Other Contract Services 6,739 811 0 5,000 5,200 21 Services 6,739 811 0 5,000 5,200
00 Administration 6,739 811 0 5,000 5,200
774 Sewer Impact
43 Finance
774-43-00-21-45 Other Contract Services 6,739 811 0 5,000 5,200 21 Services 6,739 811 0 5,000 5,200
00 Administration 6,739 811 0 5,000 5,200
Grand Total
1,105,630 1,264,794 1,800,204 1,512,071 1,583,798
Budget Page 90
Agenda Item #11.1.

Administrative
Services
Department
Human
Resources
Division
Budget Page 91
Agenda Item #11.1.

Human Resources Division (4310)
Budget 2023-24
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.

Goals
• Establishment of division SOPs
• 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.

Accomplishments
• Administered City’s health benefits programs. • Administered City’s recruitment. • Administered City’s risk and safety programs. 17 162 26 23 156 19 00 22

REC RU IT ME NT S

CO ND UC T ED

AP P LI CAT IO NS V ET T ED N EW H I RES ON BO AR DED
FY20/21 FY21/22 FY22/23
Budget Page 92
Agenda Item #11.1.

Human Resources
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 64 230,747 261,778 178,662 186,968
561 Water Enterprise - 76,187 90,042 66,135 69,137
571 Sewer Enterprise - 59,388 73,664 57,718 60,294
Grand Total 64 366,322 425,484 302,515 316,399
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 43 Finance
20 Salaries & Benefits - 321,832 336,466 168,380 176,899 21 Services 64 37,124 47,270 92,195 95,883
22 Supplies - 1,274 22,500 22,300 23,192
23 Maintenance - 6,092 19,248 19,640 20,426
Grand Total 64 366,322 425,484 302,515 316,399
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
30% 56%
7%
7%
Salaries & Benefits
Services
Supplies
Maintenance
30% 56%
7%
7%
Salaries & Benefits
Services
Supplies
Maintenance
Budget Page 93
Agenda Item #11.1.

Human Resources Budget - 4310
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
43 Finance
101-43-10-20-10 Salary Regular 0 135,129 138,259 65,141 68,398 101-43-10-20-20 Temp/Part Time 0 0 0 0 0
101-43-10-20-30 Overtime 0 1,611 0 0 0
101-43-10-20-40 FICA/Medicare 0 10,427 11,188 5,013 5,264 101-43-10-20-45 Employer PERS 0 9,264 9,949 5,928 6,224 101-43-10-20-47 PERS Unfunded Liability 0 13,979 14,871 5,903 6,263 101-43-10-20-55 Health Insurance 0 31,342 34,528 23,372 24,541 101-43-10-20-61 Workers Comp 0 2,479 4,769 2,945 3,092
101-43-10-20-65 SDI 0 1,569 1,521 717 753
101-43-10-20-75 Deferred Comp 0 1,932 2,058 428 449
101-43-10-20-85 Auto Allowance 0 1,495 1,560 0 0
20 Salaries & Benefits 0 209,226 218,703 109,447 114,984 101-43-10-21-05 Advertising 0 0 5,000 5,000 5,200
101-43-10-21-45 Other Contract Services 0 1,150 0 25,000 26,000 101-43-10-21-53 Memberships & Publications 0 1,423 1,720 1,645 1,711 101-43-10-21-55 Training & Conference 0 3,207 7,750 7,750 8,060 101-43-10-21-56 Admin Recruitment 64 12,817 7,500 7,500 7,800 21 Services 64 18,598 21,970 46,895 48,771
101-43-10-22-13 Office Supplies 0 71 1,000 800 832
101-43-10-22-15 Special Department Supplies 0 821 10,000 10,000 10,400 22 Supplies 0 892 11,000 10,800 11,232
101-43-10-23-35 Software Maintenance 0 2,031 10,105 11,520 11,981 23 Maintenance 0 2,031 10,105 11,520 11,981
10 Human Resources 64 230,747 261,778 178,662 186,968
561 Water Enterprise
43 Finance
561-43-10-20-10 Salary Regular 0 41,579 42,541 20,043 21,045 561-43-10-20-30 Overtime 0 496 0 0 0
561-43-10-20-40 FICA/Medicare 0 3,208 3,442 1,543 1,620 561-43-10-20-45 Employer PERS 0 2,851 3,061 1,824 1,915 561-43-10-20-47 PERS Unfunded Liability 0 4,301 4,576 1,816 1,927 561-43-10-20-55 Health Insurance 0 9,644 10,624 7,191 7,551 561-43-10-20-61 Workers Comp 0 763 1,467 906 951
561-43-10-20-65 SDI 0 483 468 220 231
561-43-10-20-75 Deferred Comp 0 595 633 132 139
561-43-10-20-85 Auto Allowance 0 460 480 0 0
20 Salaries & Benefits 0 64,379 67,292 33,675 35,379
561-43-10-21-05 Advertising 0 0 2,500 2,500 2,600
561-43-10-21-45 Other Contract Services 0 0 0 10,000 10,400 561-43-10-21-55 Training & Conference 0 1,171 6,400 6,400 6,656 561-43-10-21-56 Admin Recruitment 0 8,350 3,750 3,750 3,900 21 Services 0 9,521 12,650 22,650 23,556
561-43-10-22-13 Office Supplies 0 148 250 250 260
561-43-10-22-15 Special Department Supplies 0 108 5,500 5,500 5,720 22 Supplies 0 256 5,750 5,750 5,980
Budget Page 94
Agenda Item #11.1.

Human Resources Budget - 4310
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
561-43-10-23-35 Software Maintenance 0 2,031 4,350 4,060 4,222 23 Maintenance 0 2,031 4,350 4,060 4,222
10 Human Resources 0 76,187 90,042 66,135 69,137
571 Sewer Enterprise
43 Finance
571-43-10-20-10 Salary Regular 0 31,183 31,906 15,033 15,785 571-43-10-20-30 Overtime 0 372 0 0 0
571-43-10-20-40 FICA/Medicare 0 2,407 2,582 1,157 1,215 571-43-10-20-45 Employer PERS 0 2,138 2,296 1,368 1,436 571-43-10-20-47 PERS Unfunded Liability 0 3,226 3,432 1,362 1,445 571-43-10-20-55 Health Insurance 0 7,176 7,968 5,394 5,664 571-43-10-20-61 Workers Comp 0 572 1,101 680 714
571-43-10-20-65 SDI 0 362 351 165 173
571-43-10-20-75 Deferred Comp 0 445 475 99 104
571-43-10-20-85 Auto Allowance 0 345 360 0 0
20 Salaries & Benefits 0 48,227 50,471 25,258 26,536
571-43-10-21-05 Advertising 0 0 2,500 2,500 2,600
571-43-10-21-45 Other Contract Services 0 0 0 10,000 10,400 571-43-10-21-55 Training & Conference 0 1,171 6,400 6,400 6,656 571-43-10-21-56 Admin Recruitment 0 7,834 3,750 3,750 3,900 21 Services 0 9,005 12,650 22,650 23,556
571-43-10-22-13 Office Supplies 0 18 250 250 260
571-43-10-22-15 Special Department Supplies 0 108 5,500 5,500 5,720 22 Supplies 0 125 5,750 5,750 5,980
571-43-10-23-35 Software Maintenance 0 2,031 4,793 4,060 4,222 23 Maintenance 0 2,031 4,793 4,060 4,222
10 Human Resources 0 59,388 73,664 57,718 60,294
Grand Total 64 366,322 425,484 302,515 316,399
Budget Page 95
Agenda Item #11.1.

Information Technology
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund - 152,666 258,651 261,638 272,104
561 Water Enterprise - 31,270 57,640 55,310 57,522
571 Sewer Enterprise - 21,683 42,757 40,637 42,262
592 Equipment Replacement Fund - - 38,251 40,000 41,600 Grand Total - 205,619 397,299 397,585 413,488
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 43 Finance
21 Services - 194,917 213,349 221,336 230,189
22 Supplies - - 88,751 90,500 94,120
23 Maintenance - 10,702 95,199 85,749 89,179
Grand Total - 205,619 397,299 397,585 413,488
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
56%
23%
21%
Services
Supplies
Maintenance 56%
23%
21%
Services
Supplies
Maintenance
Budget Page 96
Agenda Item #11.1.

Information Technology Budget- 4320
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
43 Information Technology
101-43-20-21-30 Professional Contracts 0 144,717 159,752 167,739 174,449 101-43-20-21-45 Other Contract Services 0 0 0 0 0
101-43-20-21-46 Website Support 0 2,400 4,000 4,000 4,160 21 Services 0 147,117 163,752 171,739 178,609
101-43-20-22-12 Computer Equipment 0 0 27,250 27,250 28,340 101-43-20-22-15 Special Department Supplies 0 0 0 0 0
22 Supplies 0 0 27,250 27,250 28,340
101-43-20-23-35 Software Maintenance 0 5,549 67,649 62,649 65,155 23 Maintenance 0 5,549 67,649 62,649 65,155
20 Administration 0 152,666 258,651 261,638 272,104
561 Water Enterprise
43 Finance
561-43-20-21-30 Professional Contracts 0 28,693 29,760 29,760 30,950 21 Services 0 28,693 29,760 29,760 30,950
561-43-20-22-12 Computer Equipment 0 0 11,950 11,950 12,428 22 Supplies 0 0 11,950 11,950 12,428
561-43-20-23-35 Software Maintenance 0 2,577 15,930 13,600 14,144 23 Maintenance 0 2,577 15,930 13,600 14,144
20 Administration 0 31,270 57,640 55,310 57,522
571 Sewer Enterprise
43 Finance
571-43-20-21-30 Professional Contracts 0 19,106 19,837 19,837 20,630 21 Services 0 19,106 19,837 19,837 20,630
571-43-20-22-12 Computer Equipment 0 0 11,300 11,300 11,752 22 Supplies 0 0 11,300 11,300 11,752
571-43-20-23-35 Software Maintenance 0 2,577 11,620 9,500 9,880 23 Maintenance 0 2,577 11,620 9,500 9,880
20 Administration 0 21,683 42,757 40,637 42,262
592 Equipment Replacement Fund
43 Finance
592-43-20-22-12 Computer Equipment 0 0 38,251 40,000 41,600 22 Supplies 0 0 38,251 40,000 41,600
20 Administration 0 0 38,251 40,000 41,600
Grand Total 0 205,619 397,299 397,585 413,488
Budget Page 97
Agenda Item #11.1.

City Attorney
Budget Page 98
Agenda Item #11.1.

City Attorney (4400)
Budget 2023-24
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.

Budget Page 99
Agenda Item #11.1.

Attorney
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 263,017 325,381 386,000 496,000 515,840 561 Water Enterprise 208,718 425,890 159,500 159,500 165,880 571 Sewer Enterprise 7,869 11,349 26,500 126,500 131,560 751 Affordable Housing 10,129 3,297 25,000 25,000 26,000 Grand Total 489,733 765,917 597,000 807,000 839,280
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 44 Attorney
21 Services 489,556 765,917 597,000 807,000 839,280
24 Taxes, Insurances & Contributions 177 - - - -
Grand Total 489,733 765,917 597,000 807,000 839,280

TOTAL BUDGET COMPARISON

0.00 100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed Thousands Budget Page 100
Agenda Item #11.1.

City Attorney Budget- 4400
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
101-44-00-21-30 Professional Contracts 196,454 248,055 200,000 200,000 208,000 101-44-00-21-32 Litigation Cost 66,292 77,326 150,000 260,000 270,400 101-44-00-21-33 Contract Billable Services 271 0 36,000 36,000 37,440 21 Services 263,017 325,381 386,000 496,000 515,840
00 Administration 263,017 325,381 386,000 496,000 515,840 44 Attorney
561 Water Enterprise
561-44-00-21-30 Professional Contracts 86,744 102,527 59,500 59,500 61,880 561-44-00-21-32 Litigation Cost 121,974 323,363 100,000 100,000 104,000 21 Services 208,718 425,890 159,500 159,500 165,880
00 Administration 208,718 425,890 159,500 159,500 165,880 571 Sewer Enterprise
571-44-00-21-30 Professional Contracts 7,869 11,349 11,500 11,500 11,960 571-44-00-21-32 Litigation Cost 0 0 15,000 115,000 119,600 21 Services 7,869 11,349 26,500 126,500 131,560
00 Administration 7,869 11,349 26,500 126,500 131,560
751 Affordable Housing
751-44-00-21-30 Professional Contracts 9,952 3,297 25,000 25,000 26,000 21 Services 9,952 3,297 25,000 25,000 26,000
751-44-00-24-10 Turley Flats Contribution 177 0 0 0 0
24 Taxes, Insurances & Contributi 177 0 0 0 0
00 Administration 10,129 3,297 25,000 25,000 26,000
Grand Total 489,733 765,917 597,000 807,000 839,280
Budget Page 101
Agenda Item #11.1.

Community
Development
Budget Page 102
Agenda Item #11.1.

Community Development
Organizational Chart
Community
Development
Director
Building Official
Building Permit
Technician I
Senior Planner
(2)*
Planning Permit
Technician III
*One FTE Position has been frozen for FY2023-24
Budget Page 103
Agenda Item #11.1.

1424 781 688 52 1493 501 480 54 1229 485 434 54

I NSP ECT I O NS P ER M IT

AP P LI CAT IO NS

P ER M IT S I SSU ED P LA NN I NG

AP P LI CAT IO NS
FY20/21 FY21/22 FY22/23
Community Development (4500)
Budget 2023-24
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).

Budget Page 104
Agenda Item #11.1.

Community Development (4500)
Budget 2023-24
Goals
• Initiate Downtown Specific Plan RFP, select consultant and initiate project • Adoption of new Zoning Code and updated Zoning Map • Transition to online permitting software and paperless submittals • Adoption of Trails and Open Space Plan
• Create economic development webpage
• Create mural permit process
• Implement the GPA and zone change process for Housing Element Opportunity Sites
• Prioritize and implement recommendations from Urban Land Institute Final Report • Complete implementation of energy friendly permit sale • Climate action implementation
• Begin surplus lands act process for 1480 Main Street
Budget Page 105
Agenda Item #11.1.

Community Development (4500)
Budget 2023-24
Accomplishments
• Implemented permit fee reduction for certain energy-efficient/climate friendly systems including heat-pump water heating, HVAC, EV-charging, solar=PV/battery storage, window and door replacement and gray water systems. • Implemented new records retention policy in an effort to reduce building plan storage space
• Adopted 2022 California Building Code series and hosted change seminar for local contractors in community
• Amended State Building Code for new construction in Wildfire Prone areas within the city limits by requiring WUI construction within prescribed areas to minimize risk of loss
• Provided support to Blue Zones Built Environment Committee Completed Hunter EIR and Tentative Map Planning Commission public hearing • Adopted Housing and Safety Elements by City Council • Submitted Annual Housing Element Progress Report to the California Department of Housing and Community Development (HCD) • Selected preferred vendor for permit software upgrade • Conducted Urban Land Institute Technical Assistance Panel • Initiated contracting with Kosmont to begin surplus lands act process • Adopted an Accessory Dwelling Unit code update to be in compliance with new state legislation (January 10, 2023) • Released zoning code draft for public review • Conducted four public meetings on zoning code update
Budget Page 106
Agenda Item #11.1.

Community Development
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 1,121,499 1,106,255 1,285,201 2,061,826 1,262,103 209 HOME Grant 4,075 13,221 25,000 25,000 26,000
291 SB-1186 State Fees - - 5,000 5,000 5,200
713 Civic Impact - - 364 - -
745 Parking In-Lieu - - 60,000 80,000 83,200
751 Affordable Housing 14,887 69,210 40,245 - -
Grand Total 1,140,460 1,188,686 1,415,810 2,171,826 1,376,503 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 45 Community Development
20 Salaries & Benefits 864,409 839,294 918,950 997,118 1,047,507 21 Services 256,092 293,744 448,572 950,540 263,762
22 Supplies 1,134 2,065 5,300 5,300 5,512
23 Maintenance 12,901 47,660 33,038 208,918 49,275
26 Capital 5,924 5,924 9,950 9,950 10,448
Grand Total 1,140,460 1,188,686 1,415,810 2,171,826 1,376,503 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
46%
44%
0%
10% 0%
Salaries & Benefits
Services
Supplies
Maintenance
Capital
76%
19%
0%4% 1%
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Budget Page 107
Agenda Item #11.1.

Community Development Budget- 4500
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
45 Community Development
101-45-00-20-10 Salary-Regular 539,725 555,272 604,366 678,374 712,293 101-45-00-20-20 Temp/Part Time 30,200 6,000 6,000 6,000 6,300 101-45-00-20-30 Overtime 550 230 1,000 1,000 1,050
101-45-00-20-40 FICA/Medicare 40,764 41,296 45,115 47,891 50,286 101-45-00-20-45 Employer PERS 32,268 33,766 40,345 48,652 51,085 101-45-00-20-47 PERS Unfunded Liability 75,133 59,346 60,302 48,452 51,408 101-45-00-20-50 Employee PERS 495 0 0 0 0
101-45-00-20-55 Health Insurance 100,248 104,492 118,046 117,472 123,346 101-45-00-20-61 Workers Comp 23,647 17,162 22,011 27,182 28,541 101-45-00-20-65 SDI 5,480 5,750 5,724 6,027 6,328
101-45-00-20-75 Deferred Comp 8,699 8,778 8,841 8,868 9,311 101-45-00-20-85 Auto Allowance 7,200 7,200 7,200 7,200 7,560 20 Salaries & Benefits 864,409 839,294 918,950 997,118 1,047,507 101-45-00-21-05 Advertising 6,755 5,869 5,000 5,000 5,200 101-45-00-21-10 Communications 4,485 2,323 3,200 3,200 3,328 101-45-00-21-11 Other Contract Services 0 0 0 500,000 0 101-45-00-21-15 Postage 569 645 1,200 1,200 1,248
101-45-00-21-30 Professional Contracts 72,451 29,254 80,949 12,000 12,480 101-45-00-21-33 Contract Billable Services 0 0 1,600 1,600 1,664 101-45-00-21-39 Other Contract Services - CE 4,906 5,875 18,000 18,000 18,720 101-45-00-21-45 Other Contract Services 41,154 115,800 123,290 205,000 50,000 101-45-00-21-47 Other Contract Services - Bldg 27,222 14,631 25,000 25,000 26,000 101-45-00-21-53 Memberships & Publications 6,833 7,007 8,140 8,140 8,466 101-45-00-21-55 Training & Conference 305 655 21,400 21,400 22,256 21 Services 164,680 182,058 287,779 800,540 149,362
101-45-00-22-13 Office Supplies 971 1,445 2,500 2,500 2,600 101-45-00-22-15 Special Department Supplies 163 621 2,800 2,800 2,912 22 Supplies 1,134 2,065 5,300 5,300 5,512
101-45-00-23-11 Maint Office Equip 1,399 159 500 500 520 101-45-00-23-35 Software Maintenance 5,584 40,204 25,000 200,000 40,000 101-45-00-23-50 Vehicle Alloc Expense 5,918 7,298 7,538 8,418 8,755 23 Maintenance 12,901 47,660 33,038 208,918 49,275
101-45-00-26-30 Capital Equipment 5,924 5,924 5,950 5,950 6,248 101-45-00-26-40 Furniture & Fixtures 0 0 4,000 4,000 4,200 26 Capital 5,924 5,924 9,950 9,950 10,448
00 Administration 1,049,048 1,077,001 1,255,017 2,021,826 1,262,103 101-45-10-21-30 Professional Contracts 72,451 29,254 30,184 40,000 0 21 Services 72,451 29,254 30,184 40,000 0
10 Community Development 72,451 29,254 30,184 40,000 0
209 HOME Grant
45 Community Development
209-45-00-21-22 Administrative Fees 4,075 13,221 25,000 25,000 26,000 21 Services 4,075 13,221 25,000 25,000 26,000
00 Administration 4,075 13,221 25,000 25,000 26,000
Budget Page 108
Agenda Item #11.1.

Community Development Budget- 4500
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
291 SB-1186 State Fees
45 Community Development
291-45-00-21-55 CASp Certification & Training 0 0 5,000 5,000 5,200 21 Services 0 0 5,000 5,000 5,200
00 Administration 0 0 5,000 5,000 5,200
713 Civic Impact
45 Community Development
713-45-00-21-30 Professional Contracts 0 0 364 0 0
21 Services 0 0 364 0 0
00 Administration 0 0 364 0 0
745 Parking In-Lieu
45 Community Development
745-45-00-21-45 Other Contract Services 0 0 60,000 80,000 83,200 21 Services 0 0 60,000 80,000 83,200
00 Administration 0 0 60,000 80,000 83,200
751 Affordable Housing
45 Community Development
751-45-00-21-45 Other Contract Services 14,887 69,210 40,245 0 0 21 Services 14,887 69,210 40,245 0 0
00 Administration 14,887 69,210 40,245 0 0
Grand Total 1,140,460 1,188,686 1,415,810 2,171,826 1,376,503 Budget Page 109
Agenda Item #11.1.

NonDepartmental
Budget Page 110
Agenda Item #11.1.

Non-Departmental (4000)
Budget 2023-24
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.

Budget Page 111
Agenda Item #11.1.

Non Departmental
Expenses by Fund
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 2,711,682 2,548,456 5,552,915 1,712,344 1,760,682 213 GVS Grant 23,415 - - - -
225 State Gas Tax 2105 11,736 50,260 - - -
226 State Gas Tax 2106 - - 21,664 21,293 21,506
227 State Gas Tax 2107 - 58,229 40,590 42,987 43,417
228 State Gas Tax 21075 - - 2,000 2,000 2,020
229 State Gas Tax 2103 - 42,263 54,560 54,045 54,585
230 RMRA - 230,000 138,364 134,824 136,172
240 Measure T 174,244 313,575 895,286 2,914,300 1,232,500 289 Recreation Program - - 36,050 - -
290 Tourism Improvement District 229,342 687,890 550,591 764,349 794,923 561 Water Enterprise 1,201,805 1,710,398 1,253,312 1,084,234 1,094,159 571 Sewer Enterprise 613,840 992,692 538,689 998,878 1,010,347 581 Insurance Benefit Fund (4,009) 1,005 - - -
582 Internal Service Garage Fund 131,034 131,034 - - -
592 Equipment Replacement Fund 100,000 10,377 248,815 50,000 52,000 700 Flood Control Capital 36,473 8,643 55,844 - -
713 Civic Impact - - 1,885 - -
733 Capital Project Planning 530,000 - - - -
734 Park Impact 53,082 - 515,659 - -
740 Traffic Mitigation Impact 41,711 - 873,610 - -
742 Storm Drain Improvement - 101,824 - - -
751 Affordable Housing 1,586,448 36,505 - - -
763 Water Capital Project 8,144,570 927,496 - - -
774 Sewer Impact - - 677,260 - -
890 General Fixed Assets - 1,081,089 - - -
Grand Total 15,585,373 8,931,736 11,457,094 7,779,254 6,202,312 Budget Page 112
Agenda Item #11.1.

Non Departmental
Expenses by Category
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 40 Non Departmental
20 Salaries & Benefits 299,308 759,493 369,884 (423,501) (447,500) 21 Services 326,656 1,569,005 3,564,481 1,244,503 1,294,283 22 Supplies 1,430,865 380,327 334,322 86,600 90,064
23 Maintenance - - 3,979 1,500 1,560
24 Taxes, Insurances & Contributions 2,488,850 1,000,043 1,357,810 1,145,054 1,212,958 26 Capital 112 - 137,600 - -
29 Transfers 9,442,032 2,450,295 4,368,825 3,814,079 2,135,073 61 PEG access costs 21,690 32,806 65,000 62,000 64,480
29 Transfers 1,025,810 2,287,011 - - -
25 Debt 550,050 452,756 1,255,194 1,849,019 1,851,394
Grand Total 15,585,373 8,931,736 11,457,094 7,779,254 6,202,312 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
-5%
14%
1%
13%
0%
44%
1%
22%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Transfers
-5%
18%
1%
17%
30% 0%
1%
26%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Transfers
Budget Page 113
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
40 Non Departmental
101-40-00-20-07 Vacancy Factor 0 0 0 -357,244 -375,106
101-40-00-20-08 Post-Employment Disbursement 58,295 0 0 0 0 101-40-00-20-15 Pay for Performance 0 0 0 43,000 43,000 101-40-00-20-20 Temp/Part Time 0 131,953 0 0 0
101-40-00-20-40 FICA/Medicare 4,460 0 0 0 0
101-40-00-20-47 PERS Unfunded Liability 121,213 251,407 269,243 0 0 101-40-00-20-55 Health Insurance 10,876 0 0 0 0
101-40-00-20-61 Workers Comp 0 535 0 0 0
101-40-00-20-65 SDI 614 0 0 0 0
101-40-00-20-71 Unemployment 0 9,730 0 0 0
101-40-00-20-89 Charity Event Reimbursement 0 920 9,250 13,500 13,500 20 Salaries & Benefits 195,458 394,545 278,493 -300,744 -318,606 101-40-00-21-10 Communications 4,238 5,164 6,000 6,000 6,240 101-40-00-21-15 Postage 657 781 1,000 1,000 1,040
101-40-00-21-27 Equipment Lease Exp 8,388 8,240 11,500 10,000 10,400 101-40-00-21-30 Professional Contracts 1,776 1,776 29,372 15,000 15,600 101-40-00-21-31 Litigation Settlement 0 0 100,000 0 0
101-40-00-21-34 Muni Code Update 2,614 2,286 4,500 3,000 3,120 101-40-00-21-40 Professional Fees 1,782 4,629 8,000 8,000 8,320 101-40-00-21-43 Penalties And Fines 5,578 4,575 4,000 5,000 5,200 101-40-00-21-45 Other Contract Services 47,100 314,363 2,364,072 154,246 160,416 101-40-00-21-52 Facility Rental 4,000 27,943 241,000 241,000 250,640 101-40-00-21-53 Memberships & Publications 2,601 2,615 2,900 2,900 3,016 101-40-00-21-55 Training & Conference 0 623 0 0 0
21 Services 78,734 372,995 2,772,344 446,146 463,992
101-40-00-22-07 Copies 3,075 4,053 6,500 5,000 5,200
101-40-00-22-12 Computer Equipment 0 593 0 0 0
101-40-00-22-13 Office Supplies 1,311 1,602 2,900 2,900 3,016 101-40-00-22-15 Special Department Supplies 14,085 1,208 750 1,500 1,560 101-40-00-22-16 COVID-19 106,026 61,970 0 0 0
101-40-00-22-17 Glass Fire 1,301,729 292,884 257,657 0 0 101-40-00-22-18 Employee Appreciation 0 0 5,000 10,000 10,400 22 Supplies 1,426,226 362,311 272,807 19,400 20,176
101-40-00-23-11 Maint Office Equip 0 0 1,500 1,500 1,560 23 Maintenance 0 0 1,500 1,500 1,560
101-40-00-24-05 Contributions 120,618 108,991 368,343 199,500 213,465 101-40-00-24-07 Chamber of Commerce 210,000 245,500 250,000 175,000 175,000 101-40-00-24-08 Leak Adjustment Contribution 0 0 9,000 9,000 9,630 101-40-00-24-24 Uncollectable Debt 4,924 74,119 0 0 0
101-40-00-24-25 Taxes & Other Charges 5,296 1,731 6,000 6,000 6,420 101-40-00-24-45 REMIF/Block Party Insurance 269,128 251,121 361,713 392,800 420,296 24 Taxes, Insurances & Contributions 609,966 681,462 995,056 782,300 824,811 101-40-00-26-30 Capital Equipment 0 0 51,600 0 0
26 Capital 0 0 51,600 0 0
101-40-00-29-99 Transfer to other Funds 245,260 641,019 1,052,939 638,564 638,564 29 Transfers 245,260 641,019 1,052,939 638,564 638,564
101-40-00-61-00 PEG access costs 21,690 32,806 65,000 62,000 64,480 61 PEG access costs 21,690 32,806 65,000 62,000 64,480
Budget Page 114
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
00 Administration 2,577,334 2,485,137 5,489,738 1,649,166 1,694,977 101-40-45-25-05 Retire Principal 127,168 58,222 59,704 61,225 63,674 101-40-45-25-15 Interest Expense 7,180 5,097 3,473 1,953 2,031 25 Debt 134,348 63,319 63,177 63,178 65,705
45 Debt 134,348 63,319 63,177 63,178 65,705
213 GVS Grant
40 Non Departmental
213-40-00-29-99 Transfer to other Funds 23,415 0 0 0 0
29 Transfers 23,415 0 0 0 0
00 Administration 23,415 0 0 0 0
225 State Gas Tax 2105
40 Non Departmental
225-40-00-29-99 Transfer to other Funds 11,736 50,260 0 0 0 29 Transfers 11,736 50,260 0 0 0
00 Administration 11,736 50,260 0 0 0
226 State Gas Tax 2106
40 Non Departmental
226-40-00-29-99 Transfer to other Funds 0 0 21,664 21,293 21,506 29 Transfers 0 0 21,664 21,293 21,506
00 Administration 0 0 21,664 21,293 21,506
227 State Gas Tax 2107
40 Non Departmental
227-40-00-29-99 Transfer to other Funds 0 58,229 40,590 42,987 43,417 29 Transfers 0 58,229 40,590 42,987 43,417
00 Administration 0 58,229 40,590 42,987 43,417
228 State Gas Tax 21075
40 Non Departmental
228-40-00-29-99 Transfer to other Funds 0 0 2,000 2,000 2,020 29 Transfers 0 0 2,000 2,000 2,020
00 Administration 0 0 2,000 2,000 2,020
229 State Gas Tax 2103
40 Non Departmental
229-40-00-29-99 Transfer to other Funds 0 42,263 54,560 54,045 54,585 29 Transfers 0 42,263 54,560 54,045 54,585
00 Administration 0 42,263 54,560 54,045 54,585
230 RMRA
40 Non Departmental
230-40-00-29-99 Transfer to Other Funds 0 230,000 138,364 134,824 136,172 29 Transfers 0 230,000 138,364 134,824 136,172
00 Administration 0 230,000 138,364 134,824 136,172
Budget Page 115
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
240 Measure T
40 Non Departmental
240-40-00-29-99 Transfer to Other Funds 174,244 313,575 895,286 2,914,300 1,232,500 29 Transfers 174,244 313,575 895,286 2,914,300 1,232,500 00 Administration 174,244 313,575 895,286 2,914,300 1,232,500 289 Recreation Program
40 Non Departmental
289-40-00-29-99 Transfer to other Funds 0 0 36,050 0 0
29 Transfers 0 0 36,050 0 0
00 Administration 0 0 36,050 0 0
290 Tourism Improvement District
40 Non Departmental
290-40-00-21-41 County Share of TID 169,941 511,109 407,816 606,626 630,891 290-40-00-21-49 Local Share of TID 57,429 172,296 137,776 151,657 157,723 21 Services 227,370 683,404 545,592 758,283 788,614
290-40-00-29-99 Transfer to other Funds 1,972 4,486 4,999 6,066 6,309 29 Transfers 1,972 4,486 4,999 6,066 6,309
00 Administration 229,342 687,890 550,591 764,349 794,923 561 Water Enterprise
40 Non Departmental
561-40-00-20-07 Vacancy Factor 0 0 0 -70,326 -73,842
561-40-00-20-45 Pension Expense 63,313 -109,352 0 0 0
561-40-00-20-47 PERS Unfunded Liability 0 89,869 54,996 0 0 20 Salaries & Benefits 63,313 -19,483 54,996 -70,326 -73,842 561-40-00-21-10 Communications 1,166 1,488 2,000 2,000 2,080 561-40-00-21-15 Postage 169 225 100 250 260
561-40-00-21-27 Equipment Lease Exp 5,784 5,798 8,400 8,400 8,736 561-40-00-21-31 Litigation Settlement 0 450,027 0 0 0
561-40-00-21-40 Professional Fees 0 622 0 0 0
561-40-00-21-45 Other Contract Services 348 777 2,280 2,394 2,490 21 Services 7,468 458,937 12,780 13,044 13,566
561-40-00-22-07 Copies 1,378 1,880 3,500 2,500 2,600
561-40-00-22-12 Computer Equipment 0 593 0 0 0
561-40-00-22-13 Office Supplies 534 695 5,700 5,700 5,928 561-40-00-22-15 Special Department Supplies 408 712 750 1,500 1,560 22 Supplies 2,320 3,880 9,950 9,700 10,088
561-40-00-23-35 Software Maintenance 0 0 1,239 0 0
23 Maintenance 0 0 1,239 0 0
561-40-00-24-24 Uncollectable Debt -434 7,672 0 0 0
561-40-00-24-25 Taxes & Other Charges 0 -20,765 0 0 0
561-40-00-24-45 REMIF/Block Party Insurance 146,698 157,948 181,377 181,377 194,073 24 Taxes, Insurances & Contributions 146,264 144,854 181,377 181,377 194,073 561-40-00-26-30 Capital Equipment 56 0 43,000 0 0
26 Capital 56 0 43,000 0 0
Budget Page 116
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
561-40-00-29-99 Transfer to other Funds 79,570 43,000 0 0 0 29 Transfers 79,570 43,000 0 0 0
00 Administration 298,991 631,188 303,342 133,795 143,885 561-40-10-29-40 Depreciation Expense 577,948 762,220 0 0 0 29 Transfers 577,948 762,220 0 0 0
10 Non Departmental 577,948 762,220 0 0 0
561-40-45-21-40 Professional Fees 2,815 6,707 10,000 10,000 10,400 21 Services 2,815 6,707 10,000 10,000 10,400
561-40-45-25-05 Retire Principal 0 0 679,187 698,613 717,539 561-40-45-25-15 Interest Expense 322,051 310,284 260,783 241,826 222,335 25 Debt 322,051 310,284 939,970 940,439 939,874
45 Debt 324,866 316,991 949,970 950,439 950,274
571 Sewer Enterprise
40 Non Departmental
571-40-00-20-07 Vacancy Factor 0 0 0 -52,431 -55,052
571-40-00-20-45 Pension Expense 44,546 319,234 0 0 0
571-40-00-20-47 PERS Unfunded Liability 0 64,192 36,395 0 0 20 Salaries & Benefits 44,546 383,426 36,395 -52,431 -55,052 571-40-00-21-10 Communication 1,166 1,488 2,000 2,000 2,080 571-40-00-21-15 Postage 169 225 200 250 260
571-40-00-21-27 Equipment Lease Exp 5,784 5,798 8,400 6,500 6,760 571-40-00-21-40 Professional Fees 0 622 0 0 0
571-40-00-21-45 Other Contract Services 348 777 2,280 2,280 2,371 21 Services 7,468 8,910 12,880 11,030 11,471
571-40-00-22-07 Copies 1,378 1,880 3,500 3,500 3,640
571-40-00-22-12 Computer Equipment 0 593 0 0 0
571-40-00-22-13 Office Supplies 534 695 2,500 2,500 2,600 571-40-00-22-15 Special Department Supplies 408 592 750 1,500 1,560 22 Supplies 2,320 3,760 6,750 7,500 7,800
571-40-00-23-35 Software Maintenance 0 0 1,240 0 0
23 Maintenance 0 0 1,240 0 0
571-40-00-24-24 Uncollectable Debt -121 0 0 0 0
571-40-00-24-45 REMIF/Block Party Insurance 146,698 137,182 181,377 181,377 194,073 24 Taxes, Insurances & Contributions 146,577 137,182 181,377 181,377 194,073 571-40-00-26-30 Capital Equipment 56 0 43,000 0 0
26 Capital 56 0 43,000 0 0
571-40-00-29-99 Transfer to other Funds 0 43,000 0 0 0
29 Transfers 0 43,000 0 0 0
00 Administration 200,966 576,278 281,642 147,476 158,293 571-40-10-29-40 Depreciation Expense 316,828 299,168 0 0 0 29 Transfers 316,828 299,168 0 0 0
Budget Page 117
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
10 Non Departmental 316,828 299,168 0 0 0
571-40-45-21-40 Professional Fees 2,395 5,593 5,000 6,000 6,240 571-40-45-21-41 Cost of Issuance 0 32,500 0 0 0
21 Services 2,395 38,093 5,000 6,000 6,240
571-40-45-25-05 Retire Principal 0 0 168,913 768,679 775,781 571-40-45-25-15 Interest Expense 93,651 79,153 83,134 76,723 70,034 25 Debt 93,651 79,153 252,047 845,402 845,815
45 Debt 96,046 117,245 257,047 851,402 852,055
581 Insurance Benefit Fund
40 Non Departmental
581-40-00-20-55 Health Insurance -4,009 1,005 0 0 0
20 Salaries & Benefits -4,009 1,005 0 0 0
00 Administration -4,009 1,005 0 0 0
582-40-10-29-40 Depreciation Expense 131,034 131,034 0 0 0 29 Transfers 131,034 131,034 0 0 0
10 Non Departmental 131,034 131,034 0 0 0
592 Equipment Replacement Fund
40 Non Departmental
592-40-00-21-45 Other Contract Services 0 0 204,000 0 0 21 Services 0 0 204,000 0 0
592-40-00-22-12 Computer Equipment 0 10,377 44,815 50,000 52,000 22 Supplies 0 10,377 44,815 50,000 52,000
592-40-00-29-99 Transfer to other Funds 100,000 0 0 0 0 29 Transfers 100,000 0 0 0 0
00 Administration 100,000 10,377 248,815 50,000 52,000
700 Flood Control Capital
40 Non Departmental
700-40-00-29-99 Transfer to other Funds 36,473 8,643 55,844 0 0 29 Transfers 36,473 8,643 55,844 0 0
00 Administration 36,473 8,643 55,844 0 0
713 Civic Impact
40 Non Departmental
713-40-00-21-30 Professional Contracts 0 0 1,885 0 0
21 Services 0 0 1,885 0 0
00 Administration 0 0 1,885 0 0
733 Capital Project Planning
40 Non Departmental
733-40-00-29-99 Transfer to other Funds 530,000 0 0 0 0 29 Transfers 530,000 0 0 0 0
Budget Page 118
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
00 Administration 530,000 0 0 0 0
734 Park Impact
40 Non Departmental
734-40-00-29-99 Transfer to other Funds 53,082 0 515,659 0 0 29 Transfers 53,082 0 515,659 0 0
00 Administration 53,082 0 515,659 0 0
740 Traffic Mitigation Impact
40 Non Departmental
740-40-00-29-99 Transfer to other Funds 41,711 0 873,610 0 0 29 Transfers 41,711 0 873,610 0 0
00 Administration 41,711 0 873,610 0 0
742 Storm Drain Improvement
40 Non Departmental
742-40-00-29-99 Transfer to other Funds 0 101,824 0 0 0 29 Transfers 0 101,824 0 0 0
00 Administration 0 101,824 0 0 0
751 Affordable Housing
40 Non Departmental
751-40-00-21-22 Utilities 0 -40 0 0 0
751-40-00-21-45 Other Contract Servcies 405 0 0 0 0
21 Services 405 -40 0 0 0
751-40-00-24-10 Turley Flats Contribution 185,884 4,469 0 0 0 751-40-00-24-12 963 Pope Street OTSH 1,400,000 8,400 0 0 0 751-40-00-24-13 963 Pope Street OTSH 160 0 0 0 0
751-40-00-24-14 723 Hunt Avenue OTSH 0 23,676 0 0 0
24 Taxes, Insurances & Contributions 1,586,044 36,545 0 0 0 00 Administration 1,586,448 36,505 0 0 0
763 Water Capital Project
40 Non Departmental
763-40-00-29-99 Transfer to other Funds 8,144,570 927,496 0 0 0 29 Transfers 8,144,570 927,496 0 0 0
00 Administration 8,144,570 927,496 0 0 0
774 Sewer Impact
40 Non Departmental
774-40-00-29-99 Transfer to other Funds 0 0 677,260 0 0 29 Transfers 0 0 677,260 0 0
00 Administration 0 0 677,260 0 0
890 General Fixed Assets
40 Non Departmental
890-40-00-29-20 Fixed Asset Adjustments 0 -13,500 0 0 0 29 Transfers 0 -13,500 0 0 0
00 Administration 0 -13,500 0 0 0
Budget Page 119
Agenda Item #11.1.

Non-Departmental Budget- 4000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
890-40-10-29-40 Depreciation Expense 0 1,094,589 0 0 0
29 Transfers 0 1,094,589 0 0 0
10 Non Departmental 0 1,094,589 0 0 0
Grand Total 15,585,373 8,931,736 11,457,094 7,779,254 6,202,312 Budget Page 120
Agenda Item #11.1.

Community Services
Budget Page 121
Agenda Item #11.1.

Library
Budget Page 122
Agenda Item #11.1.

Library
Organizational Chart
Library Director
Library Associate Senior Library
Assistant
Senior Library
Associate
Outreach
Librarian
Part-Time Library
Assistant (8)
*One FTE Position has been frozen for FY2023-24
Budget Page 123
Agenda Item #11.1.

Library (4600)
Budget 2023-24
Purpose
Recognized as one of the best libraries in the country, we are a resource for people in their daily lives as they grow, learn, and challenge themselves at every single stage of life and personal development. We strive to provide resources, space, and opportunities for civic engagement, as well as gateways to education, learning experiences, and enrichment. Our goal is to maintain and continue to achieve the best in library services by managing our resources wisely, preparing for the future, and being responsive to the changing landscape of the community we serve. 80000 28000 11500 85550 116500 2600045000 193 0 110000 28900 58500 200 800

P H Y SI CA L

CH ECKO U T S

DI G IT AL

CH ECKO U T S

V I SI T O RS P RO GRA M S V O LUN T EE R

HO U RS
FY20/21 FY21/22 FY22/23
Goals
• Be a resource for community members in their daily lives as they grow, learn, and challenge themselves at every stage of life and personal development. • Strive to provide resources, space, and opportunities for civic engagement as well as gateways to education, learning experiences, and enrichment. • Maintain and continue to deliver the best in library service by managing our resources wisely, preparing for the future, and being responsive to the challenging needs of the community we serve. • Increase engagement and outreach to the community, especially to the retiree and Spanish-speaking community.

Budget Page 124
Agenda Item #11.1.

Library (4600)
Budget 2023-24
Accomplishments
• Implemented new library circulation system software (ILS) and online catalog. • Library is now lending puzzles, binoculars, park passes, WIFI hotspots and Chromebooks. • Visitors o the Library increased by over 25% • Seven special after-hours Resource Nights at the Library with St. Helena School District and Preschool for All Families.

Budget Page 125
Agenda Item #11.1.

Library
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 948,576 828,897 954,708 1,003,363 1,037,699 218 Public Library Foundation - - - 1,300 -
219 CLSA State Library Grant - 230 - 1,350 -
380 Friends and Foundation 108,738 135,053 144,288 143,788 150,203 382 Martin Estate Trust 650 650 700 900 936
384 Tweed Trust 35,896 31,345 50,000 50,000 52,000
Grand Total 1,093,860 996,175 1,149,696 1,200,701 1,240,838 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 46 Library
20 Salaries & Benefits 818,119 699,371 788,746 839,751 882,209 21 Services 163,843 154,657 205,300 202,000 190,736
22 Supplies 92,885 117,326 135,750 141,250 145,496
23 Maintenance 7,626 12,646 8,300 4,100 9,236
24 Taxes, Insurances & Contributions 11,387 12,176 11,600 12,300 13,161 26 Capital - - - 1,300 -
Grand Total 1,093,860 996,175 1,149,696 1,200,701 1,240,838 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
70%
17%
12%
0% 1%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
71%
15%
12%
1%1%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Budget Page 126
Agenda Item #11.1.

Library Budget- 4600
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
46 Library
101-46-00-20-10 Salary-Regular 419,038 358,988 395,004 429,325 450,791 101-46-00-20-20 Temp/Part Time 38,152 34,632 69,659 69,892 73,387 101-46-00-20-30 Overtime 493 1,520 0 0 0
101-46-00-20-37 Holiday Pay 953 1,183 2,526 2,542 2,669 101-46-00-20-40 FICA/Medicare 34,289 29,868 33,387 36,563 38,391 101-46-00-20-45 Employer PERS 34,758 31,770 34,508 42,968 45,116 101-46-00-20-47 PERS Unfunded Liability 71,967 55,905 51,577 42,791 45,401 101-46-00-20-55 Health Insurance 120,121 91,919 95,530 102,758 107,896 101-46-00-20-61 Workers Comp 31,333 23,429 26,893 33,211 34,872 101-46-00-20-65 SDI 4,331 3,884 3,913 4,112 4,318
101-46-00-20-75 Deferred Comp 4,775 3,877 6,961 6,801 7,141 101-46-00-20-85 Auto Allowance 2,400 2,400 2,400 2,400 2,520 101-46-00-20-89 Chartity Event Reimbursement 0 193 0 0 0 20 Salaries & Benefits 762,608 639,567 722,358 773,363 812,502 101-46-00-21-10 Communications 15,686 3,396 15,000 11,500 11,960 101-46-00-21-15 Postage 0 0 500 500 520
101-46-00-21-22 Utilities 51,620 55,411 60,000 80,000 83,200 101-46-00-21-27 Equipment Lease Exp 9,261 7,159 10,000 10,000 10,400 101-46-00-21-43 Penalties And Fines 0 12 0 0 0
101-46-00-21-45 Other Contract Services 87,276 85,765 113,400 93,600 78,000 101-46-00-21-55 Training & Conference 0 1,524 4,000 4,000 4,160 21 Services 163,843 153,267 202,900 199,600 188,240
101-46-00-22-07 Copies 1,668 3,041 3,000 3,000 3,120
101-46-00-22-12 Computer Equipment 0 4,300 4,250 4,400 4,576 101-46-00-22-13 Office Supplies 1,486 1,838 1,500 1,500 1,560 101-46-00-22-15 Special Department Supplies 85 1,665 1,500 6,000 6,240 101-46-00-22-16 Library Materials 523 1,048 0 0 0
22 Supplies 3,762 11,891 10,250 14,900 15,496
101-46-00-23-35 Software Maintenance 6,976 11,996 7,600 3,200 8,300 23 Maintenance 6,976 11,996 7,600 3,200 8,300
101-46-00-24-25 Taxes & Other Charges 11,387 12,176 11,600 12,300 13,161 24 Taxes, Insurances & Contributi 11,387 12,176 11,600 12,300 13,161 00 Administration 948,576 828,897 954,708 1,003,363 1,037,699 218 Public Library Foundation
46 Library
218-46-00-26-40 Furniture & Fixtures 0 0 0 1,300 0
26 Capital 0 0 0 1,300 0
00 Administration 0 0 0 1,300 0
219 CLSA State Library Grant
46 Library
219-46-00-22-12 Computer Equipment 0 230 1,350 1,350 1,404 22 Supplies 0 230 1,350 1,350 1,404
00 Administration 0 230 1,350 1,350 1,404
Budget Page 127
Agenda Item #11.1.

Library Budget- 4600
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
380 Friends and Foundation
46 Library
380-46-00-20-20 Temp/Part Time 49,290 53,354 58,729 58,729 61,665 380-46-00-20-37 Holiday Pay 2,254 2,372 2,941 2,941 3,088 380-46-00-20-40 FICA/Medicare 3,943 4,077 4,718 4,718 4,954 380-46-00-20-71 Unemployment 24 0 0 0 0
20 Salaries & Benefits 55,511 59,803 66,388 66,388 69,707 380-46-00-21-10 Communications 0 1,390 2,400 2,400 2,496 21 Services 0 1,390 2,400 2,400 2,496
380-46-00-22-16 Library Materials 45,597 62,600 60,000 60,000 62,400 380-46-00-22-40 Programming 7,538 10,665 15,000 15,000 15,600 380-46-00-22-44 Elsie, the Library Cat 93 594 500 0 0
22 Supplies 53,228 73,859 75,500 75,000 78,000
00 Administration 108,738 135,053 144,288 143,788 150,203 382 Martin Estate Trust
46 Library
382-46-00-23-35 Software Maintenance 650 650 700 900 936 23 Maintenance 650 650 700 900 936
00 Administration 650 650 700 900 936
384 Tweed Trust
46 Library
384-46-00-22-15 Special Department Supplies 1,144 898 5,000 0 0 384-46-00-22-16 Library Materials 34,751 30,447 45,000 50,000 52,000 22 Supplies 35,896 31,345 50,000 50,000 52,000
00 Administration 35,896 31,345 50,000 50,000 52,000
Grand Total 1,093,860 996,175 1,151,046 1,200,701 1,242,242 Budget Page 128
Agenda Item #11.1.

Parks &
Recreation
Budget Page 129
Agenda Item #11.1.

Parks & Recreation
Organizational Chart
Parks & Recreation
Director
Recreation
Supervisor
Sports
Assistant Seasonal
Volunteers (65 +/-)
Budget Page 130
Agenda Item #11.1.

Parks & Recreation (4728)
Budget 2023-24
Purpose
The Parks & Recreation Department provides leisure and community services to the residents of the City and enrichment programs for all ages. Its mission statement is, “Harvesting Community Experiences that Celebrate St. Helena” and its visions statement is, “To be the destination for leisure and community experiences that preserves St. Helena’s small town lifestyle.” Programs include adult and youth sports such as bocce, softball, basketball & soccer, arts, crafts, drama and music, as well as vocational skills, educational classes, and summer camps & childcare. The Parks & Recreation Director serves as staff liaison to the Parks & Recreation Commission.

Goals
• Launch Parks and Recreation Master planning process
• Complete playground replacement project at Crane Park • Facilitate arts and culture programming and establish related policies to support and streamline creative community initiatives
• Increase programming and gathering opportunities for teens and young adults
• Update recreation registration and facility reservation software to enhance and simplify customer experiences
71655 805 1354 143097 1236 1249 3135104 1192 1619
FY20/21 FY21/22 FY22/23
Budget Page 131
Agenda Item #11.1.

Parks & Recreation (4728)
Budget 2023-24
Accomplishments
• Hosted the return of an all-day Harvest Festival, which included a Community 5k and Fun Run, Pet PAWrade, a full slate of vendors, increased entertainment, and an expanded children’s activity zone • Worked in collaboration with the Parks & Recreation Commission to propose and deliver a plan to bring pickleball courts to St. Helena.

Expected project delivery is June 2023
• Launched a volunteer parks clean-up program to help enhance and beautify our community parks space
• Youth sports program registration increased by 30% from previous year. • Hosted Noche Comunitaria de Fútbol (Community Soccer Night) in partnership with the St. Helena Unified School District. The event stemmed from the community-based Equitable Recreation and Diversity Equity & Inclusion committees, and is intended to be a starting point for future inclusive and equitable programming efforts.

Budget Page 132
Agenda Item #11.1.

Parks & Recreation
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 594,378 530,138 881,774 1,113,599 1,157,135 286 Bocce Ball 16,933 22,404 55,159 67,169 70,367
287 Harvest Festival 304 8,761 15,100 20,100 20,904
288 Fourth of July 1,209 - 55,000 53,500 55,640
289 Recreation Program 66,421 2,335 - - -
734 Park Impact - - 125,000 125,000 -
Grand Total 679,245 563,639 1,132,033 1,379,368 1,304,046 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 47 Parks & Recreation
20 Salaries & Benefits 506,543 399,431 652,749 680,742 715,115 21 Services 59,884 118,583 335,808 467,040 355,722
22 Supplies 42,227 30,987 121,400 186,250 193,700
23 Maintenance 2,754 43 5,500 28,500 22,000
29 Transfers 56,000 - - - -
23 Maintenance 11,837 14,595 16,576 16,836 17,509
Grand Total 679,245 563,639 1,132,033 1,379,368 1,304,046 49%
34%
14%
2%1%
Salaries & Benefits
Services
Supplies
Maintenance
Transfers
Maintenance
55%
27%
15%
2% 1%
Salaries & Benefits
Services
Supplies
Maintenance
Transfers
Maintenance
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
Budget Page 133
Agenda Item #11.1.

Budget Parks and Recreation Budget- 4728 & 4740
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
47 Parks & Recreation
101-47-12-21-45 Other Contract Services 0 0 0 110,000 114,400 101-47-12-21-46 Website Support 0 0 0 20,000 20,800
21 Services 0 0 0 130,000 135,200
101-47-12-22-48 Citizen Academy 0 0 0 10,000 10,400
22 Supplies 0 0 0 10,000 10,400
12 Communications 0 0 0 140,000 145,600
47 Parks & Recreation
101-47-28-20-10 Salary-Regular 138,289 109,220 131,784 156,458 164,281 101-47-28-20-20 Temp/Part Time 0 9,355 0 0 0
101-47-28-20-40 FICA/Medicare 9,564 6,956 10,113 10,471 10,995 101-47-28-20-45 Employer PERS 10,287 5,779 10,055 14,238 14,950 101-47-28-20-47 PERS Unfunded Liability 21,431 16,498 15,029 14,179 15,044 101-47-28-20-55 Health Insurance 2,869 15,458 23,904 26,000 27,300 101-47-28-20-61 Workers Comp 3,547 2,574 3,302 4,077 4,281 101-47-28-20-65 SDI 1,232 723 1,217 1,217 1,278
101-47-28-20-71 Unemployment 503 0 0 0 0
101-47-28-20-75 Deferred Comp 101 462 206 197 207
101-47-28-20-85 Auto Allowance 2,160 1,260 2,160 2,160 2,268 20 Salaries & Benefits 189,983 168,286 197,770 228,997 240,603 101-47-28-21-05 Advertising 0 119 300 300 312
101-47-28-21-10 Communications 5,566 999 5,900 6,500 6,760 101-47-28-21-15 Postage 3 0 100 100 104
101-47-28-21-30 Professional Contracts 2,362 1,355 4,500 4,500 4,680 101-47-28-21-42 Banking Fees 2,888 7,409 3,500 5,000 5,200 101-47-28-21-44 Online Transaction Fee 904 2,289 50 50 52 101-47-28-21-45 Other Contract Services 24,781 20,235 0 0 0 101-47-28-21-53 Memberships & Publications 1,380 170 1,500 1,500 1,560 101-47-28-21-55 Training & Conference 100 590 3,568 3,500 3,640 101-47-28-21-60 Other Travel 0 0 100 100 104
21 Services 37,984 33,167 19,518 21,550 22,412
101-47-28-22-12 Computer Equipment 0 0 3,000 3,000 3,120 101-47-28-22-13 Office Supplies 82 597 2,000 2,000 2,080 101-47-28-22-15 Special Department Supplies 959 468 1,100 750 780 101-47-28-22-46 Home for the Holidays 245 461 1,500 44,000 45,760 101-47-28-22-47 Jingle All the Way 25,000 0 25,000 7,000 7,280 22 Supplies 26,285 1,525 32,600 56,750 59,020
101-47-28-23-20 Tennis Court Maintenance 1,712 0 4,000 2,500 2,600 101-47-28-23-35 Software Maintenance 0 0 0 16,000 9,000 23 Maintenance 1,712 0 4,000 18,500 11,600
28 Recreation 255,964 202,978 253,888 325,797 333,635
101-47-40-20-10 Salary-Regular 163,726 105,832 205,395 196,163 205,971 101-47-40-20-20 Temp/Part Time 19,935 37,069 67,266 87,393 91,763 101-47-40-20-30 Overtime 2,233 1,219 1,600 1,600 1,680
101-47-40-20-37 Holiday Pay 0 0 745 1,317 1,383
101-47-40-20-40 FICA/Medicare 13,626 10,788 22,548 21,053 22,106 Budget Page 134
Agenda Item #11.1.

Budget Parks and Recreation Budget- 4728 & 4740
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101-47-40-20-45 Employer PERS 10,100 6,248 13,374 15,631 16,413 101-47-40-20-47 PERS Unfunded Liability 24,197 10,287 10,412 15,566 16,516 101-47-40-20-55 Health Insurance 38,934 26,171 68,470 40,758 42,796 101-47-40-20-61 Workers Comp 15,607 11,332 14,546 18,670 19,604 101-47-40-20-65 SDI 1,718 1,202 2,264 2,147 2,254
101-47-40-20-71 Unemployment 247 0 0 0 0
101-47-40-20-75 Deferred Comp 120 74 470 1,048 1,100
101-47-40-20-85 Auto Allowance 115 70 120 120 126
20 Salaries & Benefits 290,559 210,292 407,210 401,466 421,711 101-47-40-21-05 Advertising 0 8 500 1,000 1,040
101-47-40-21-10 Communications 1,838 4,219 1,800 3,500 3,640 101-47-40-21-15 Postage 0 0 100 100 104
101-47-40-21-22 Utilities 1,165 1,310 1,350 1,350 1,404 101-47-40-21-40 Professional Fees 0 0 600 600 624
101-47-40-21-42 Banking Fees 752 0 3,400 1,000 1,040
101-47-40-21-44 Online Transaction Fee 123 0 1,000 500 520 101-47-40-21-45 Other Contract Services 17,598 72,063 105,000 110,000 114,400 101-47-40-21-52 Facility Rental 0 6,076 24,000 24,000 24,960 101-47-40-21-55 Training & Conference 385 207 1,200 600 624 101-47-40-21-60 Other Travel 0 0 750 750 780
21 Services 21,862 83,882 139,700 143,400 149,136
101-47-40-22-11 Fingerprinting 0 0 300 300 312
101-47-40-22-12 Computer Equipment 0 47 0 0 0
101-47-40-22-13 Office Supplies 0 430 500 500 520
101-47-40-22-15 Special Department Supplies 5,847 5,236 19,500 19,500 20,280 101-47-40-22-41 Supplies - Summer 2,057 1,975 1,500 5,000 5,200 101-47-40-22-42 Supplies for sports programs 6,254 10,703 12,600 18,800 19,552 101-47-40-22-43 Fieldtrips 0 0 0 12,000 12,480
101-47-40-22-45 Afterschool Enrichment Program 0 0 30,000 30,000 31,200 22 Supplies 14,157 18,391 64,400 86,100 89,544
101-47-40-23-35 Software Maintenance 0 0 1,500 0 0
101-47-40-23-50 Vehicle Alloc Expense 11,837 14,595 15,076 16,836 17,509 23 Maintenance 11,837 14,595 16,576 16,836 17,509
40 Vehicle Alloc Expense 338,414 327,161 627,886 647,802 677,900 280 Teen Center Recreation Dept
286 Bocce Ball
47 Parks & Recreation
286-47-28-20-10 Salary-Regular 7,683 6,068 7,381 8,692 9,127 286-47-28-20-20 Temp/Part Time 1,673 4,899 30,350 30,350 31,868 286-47-28-20-37 Holiday Pay 0 0 0 0 0
286-47-28-20-40 FICA/Medicare 659 721 2,885 2,904 3,049 286-47-28-20-45 Employer PERS 572 321 563 791 831
286-47-28-20-47 PERS Unfunded Liability 1,191 3,940 860 788 836 286-47-28-20-55 Health Insurance 160 859 1,679 1,798 1,888 286-47-28-20-61 Workers Comp 2,168 1,573 3,852 4,757 4,995 286-47-28-20-65 SDI 68 40 68 68 71
286-47-28-20-71 Unemployment 1,278 0 0 0 0
286-47-28-20-75 Deferred Comp 9 27 11 11 12
286-47-28-20-85 Auto Allowance 120 70 120 120 126
20 Salaries & Benefits 15,580 18,518 47,769 50,279 52,802 Budget Page 135
Agenda Item #11.1.

Budget Parks and Recreation Budget- 4728 & 4740
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
286-47-28-21-05 Advertising 0 0 150 150 156
286-47-28-21-10 Communications 0 0 0 0 0
286-47-28-21-15 Postage 0 0 0 0 0
286-47-28-21-42 Banking Fees 22 1,090 1,000 1,000 1,040 286-47-28-21-44 Online Transaction Fee 16 267 140 140 146 286-47-28-21-45 Other Contract Services 0 0 200 200 208 21 Services 38 1,357 1,490 1,490 1,550
286-47-28-22-13 Office Supplies 0 0 400 400 416
286-47-28-22-15 Special Department Supplies 272 2,486 4,000 5,000 5,200 22 Supplies 272 2,486 4,400 5,400 5,616
286-47-28-23-30 Maint Building/Grounds 1,043 43 1,500 10,000 10,400 286-47-28-23-35 Software Maintenance 0 0 0 0 0
23 Maintenance 1,043 43 1,500 10,000 10,400
28 Recreation 16,933 22,404 55,159 67,169 70,367
287 Harvest Festival
47 Parks & Recreation
287-47-28-21-42 Banking Fees 0 177 100 100 104
21 Services 0 177 100 100 104
287-47-28-22-15 Special Department Supplies 304 8,584 15,000 20,000 20,800 22 Supplies 304 8,584 15,000 20,000 20,800
28 Recreation 304 8,761 15,100 20,100 20,904
288 Fourth of July
47 Parks & Recreation
288-47-28-21-42 Banking Fees 0 0 500 500 520
288-47-28-21-45 Other Contract Services 0 0 49,500 45,000 46,800 21 Services 0 0 50,000 45,500 47,320
288-47-28-22-15 Special Department Supplies 1,209 0 5,000 8,000 8,320 22 Supplies 1,209 0 5,000 8,000 8,320
28 Recreation 1,209 0 55,000 53,500 55,640
289 Recreation Program
47 Parks & Recreation
289-47-28-20-10 Salary-Regular 6,868 0 0 0 0
289-47-28-20-20 Temp/Part Time 105 2,169 0 0 0
289-47-28-20-30 Overtime 498 0 0 0 0
289-47-28-20-37 Holiday Pay 0 0 0 0 0
289-47-28-20-40 FICA/Medicare 547 166 0 0 0
289-47-28-20-45 Employer PERS 465 0 0 0 0
289-47-28-20-47 PERS Unfunded Liability 0 0 0 0 0
289-47-28-20-50 Employee PERS 0 0 0 0 0
289-47-28-20-55 Health Insurance 1,859 0 0 0 0
289-47-28-20-61 Workers Comp 0 0 0 0 0
289-47-28-20-65 SDI 70 0 0 0 0
289-47-28-20-71 Unemployment 0 0 0 0 0
289-47-28-20-75 Deferred Comp 4 0 0 0 0
Budget Page 136
Agenda Item #11.1.

Budget Parks and Recreation Budget- 4728 & 4740
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
289-47-28-20-85 Auto Allowance 5 0 0 0 0
20 Salaries & Benefits 10,421 2,335 0 0 0
289-47-28-29-99 Transfer to other Funds 56,000 0 0 0 0
29 Transfers 56,000 0 0 0 0
28 Recreation 66,421 2,335 0 0 0
734 Park Impact
47 Parks & Recreation
734-47-28-21-45 Other Contract Services 0 0 125,000 125,000 0 21 Services 0 0 125,000 125,000 0
28 Recreation 0 0 125,000 125,000 0
Grand Total 679,245 563,639 1,132,033 1,379,368 1,304,046 Budget Page 137
Agenda Item #11.1.

Public Safety
Budget Page 138
Agenda Item #11.1.

Fire
Budget Page 139
Agenda Item #11.1.

Fire
Organizational Chart
Fire Chief
Fire Inspector/
Administrative
Assistant
Full Time
Firefighters (6)
Assistant Chief
Part Time
Firefighters (15)
Budget Page 140
Agenda Item #11.1.

Fire (4800)
Budget 2023-24
Purpose
It is the mission of the members of the St. Helena Fire Department to provide efficient and cost effective services, including: fire protection (prevention and suppression); public life safety education; emergency medical and rescue services; respond to natural and man-made disasters; and respond to incidents involving hazardous materials. The Department provides for the safety of the members of the Fire Department and serves the interest of the residents of the City of St. Helena and the surrounding area.

Goals
• Paint the Fire Station Exterior • Put in service new Type 1 Pumper • Maintain highest levels of fire and life safety service to our community • Captain Nick Solakian - become qualified as a Strike Team Leader • Chief Sorensen - become qualified as a Safety Officer and Operation Branch Director Collaborate with St. Helena Fire Safe Council to ensure community fire safety awareness and responsibility. • Research replacement of 2002 Ladder Truck (approximately $1.6M) Accomplishments
• Daniel Martinez graduated from the Fire Academy. • New Type 1 pumper is now in full production • Chief Sorensen qualified as a Division/Group Supervisor. • Created PSPS/Wildfire prevention and education pamphlet delivered to all City households to help improve community response during emergencies. • Weed abatement – a joint effort with Public Works and community cooperation led to the removal of hazardous vegetation city wide to an extent not previously seen. • Annual fire inspections completed on the West side of town Budget Page 141
Agenda Item #11.1.

Fire (4800)
Budget 2023-24 47
0 442 52123 81 37
1 527 59 197 44391 484 44 270 50
FY20/21 FY21/22 FY22/23
Budget Page 142
Agenda Item #11.1.

Fire
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 2,167,469 2,261,686 2,068,443 2,526,838 2,650,505 593 Fire Equipment Replacement 20,565 - 19,435 40,000 41,600 Grand Total 2,188,033 2,261,686 2,087,878 2,566,838 2,692,105 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 48 Fire
20 Salaries & Benefits 1,886,932 2,005,100 1,736,459 2,182,784 2,292,689 21 Services 120,498 107,490 169,123 168,423 175,160
22 Supplies 138,862 116,109 132,966 156,131 162,376
23 Maintenance 41,742 32,987 49,330 59,500 61,880
Grand Total 2,188,033 2,261,686 2,087,878 2,566,838 2,692,105 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
85%
7%
6% 2%
Salaries & Benefits
Services
Supplies
Maintenance
85%
7%
6% 2%
Salaries & Benefits
Services
Supplies
Maintenance
Budget Page 143
Agenda Item #11.1.

Fire Budget- 4800
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
48 Fire
101-48-00-20-10 Salary-Regular 268,839 535,328 732,362 1,007,918 1,058,314 101-48-00-20-20 Temp/Part Time 528,128 584,653 398,658 456,364 479,182 101-48-00-20-24 Strike Team Salary 480,741 301,403 0 0 0 101-48-00-20-25 Standby 39,180 17,445 3,150 3,150 3,308 101-48-00-20-30 Overtime 265,907 168,379 172,000 172,000 180,600 101-48-00-20-37 Holiday Pay 15,850 12,548 38,599 52,095 54,700 101-48-00-20-40 FICA/Medicare 115,230 117,916 103,503 130,348 136,865 101-48-00-20-45 Employer PERS 53,034 78,107 86,474 122,997 129,147 101-48-00-20-47 PERS Unfunded Liability 10,077 13,931 53,510 69,579 73,823 101-48-00-20-50 Employee PERS 2,782 3,381 0 0 0
101-48-00-20-55 Health Insurance 58,398 126,644 80,733 87,222 91,583 101-48-00-20-61 Workers Comp 41,895 32,407 51,804 63,973 67,172 101-48-00-20-65 SDI 3,586 6,702 4,790 6,245 6,557
101-48-00-20-71 Unemployment 66 0 0 0 0
101-48-00-20-75 Deferred Comp 967 1,006 876 893 938
101-48-00-20-95 Uniform Allowance 2,250 5,250 10,000 10,000 10,500 20 Salaries & Benefits 1,886,932 2,005,100 1,736,459 2,182,784 2,292,689 101-48-00-21-10 Communications 20,982 14,845 14,500 14,500 15,080 101-48-00-21-15 Postage 137 273 500 500 520
101-48-00-21-22 Utilities 35,066 34,451 40,000 40,000 41,600 101-48-00-21-30 Professional Contracts 6,873 3,410 7,500 5,000 5,200 101-48-00-21-45 Other Contract Services 356 1,897 9,500 6,500 6,760 101-48-00-21-52 Facility Rental 19,200 0 4,000 0 0
101-48-00-21-53 Memberships & Publications 1,958 704 2,500 2,500 2,600 101-48-00-21-54 CAL Fire Dispatch Contract 25,204 43,833 77,923 77,923 81,040 101-48-00-21-55 Training & Conference 10,472 5,125 11,700 18,000 18,720 101-48-00-21-70 Fire Prevention Education 250 2,952 1,000 3,500 3,640 21 Services 120,498 107,490 169,123 168,423 175,160
101-48-00-22-13 Office Supplies 292 1,298 2,000 1,000 1,040 101-48-00-22-15 Special Department Supplies 34,116 42,526 31,400 30,000 31,200 101-48-00-22-17 Field Supplies 6,251 9,748 7,500 12,500 13,000 101-48-00-22-25 Fuel/Oil 17,639 22,276 22,500 22,500 23,400 101-48-00-22-26 Outside Vehicle Maint 55,020 32,785 45,131 45,131 46,936 101-48-00-22-28 Vehicle Parts 4,979 7,477 5,000 5,000 5,200 22 Supplies 118,297 116,109 113,531 116,131 120,776
101-48-00-23-15 Maint Machine/Equipment 18,289 11,718 17,500 17,500 18,200 101-48-00-23-30 Maint Buildings/Grounds 10,147 7,493 17,000 17,000 17,680 101-48-00-23-35 Software Maintenance 13,305 13,776 14,830 25,000 26,000 23 Maintenance 41,742 32,987 49,330 59,500 61,880
00 Administration 2,167,469 2,261,686 2,068,443 2,526,838 2,650,505 593 Fire Equipment Replacement
48 Fire
593-48-00-22-15 Special Department Supplies 20,565 0 19,435 40,000 41,600 22 Supplies 20,565 0 19,435 40,000 41,600
00 Administration 20,565 0 19,435 40,000 41,600
Grand Total 2,188,033 2,261,686 2,087,878 2,566,838 2,692,105 Budget Page 144
Agenda Item #11.1.

Police
Budget Page 145
Agenda Item #11.1.

Police
Organizational Chart
Police Chief
Lieutenant
Sergeant (2)
Officers (8)
Dispatch
Supervisor
Community
Services Officer
Dispatchers (5)
Budget Page 146
Agenda Item #11.1.

Police (4900)
Budget 2023-24
Purpose
The Police Department is responsible for protection of life and property, the maintenance of order, the control and prevention of crime, and the enforcement of vehicle laws and regulations. The department is to carry out its responsibilities in a prudent and fair manner respecting individual dignity regardless of age, sex, social status, ethnic group, or creed. The Police Department, in its ongoing effort to alleviate crime problems in St. Helena, will be flexible and innovative in attempts to find superior methods of serving the populace.

Goals
• Continue Succession Planning by sending Lieutenant to FBI Nation Academy
• Install last two FLOCK License Plate Readers. • Replace School Resource Officer. • Evaluate Dispatch co-location options for long term stability and community benefits. • Fill vacant Officer and Dispatch positions. • Increase Emergency Evacuation Drills by adding one community Zone haven area annually. • Create presentation and increase public awareness on Ca. Red Flag Gun Laws. • Assist Napa Valley College in creating new Police Academy and local inservice training program. • Create an Officer Wellness Program.

Budget Page 147
Agenda Item #11.1.

Police (4900)
Budget 2023-24
Accomplishments
• Relocated both Police Department and Dispatch. • Purged and Destroyed over 150 recovered firearms. • Installed Flock License Plate Readers. • Received Silver Award for Policy Management. • Police Policies Updated and posted to website. • Investigated multiple Felonies which were prosecuted, to include multiple Burglaries, Child Pornography, Human Trafficking of a Juvenile, Fentanyl possession and sales, Vehicle Theft and Weapons Possessions. • Conducted Active Shooter Training with School District and outside agencies. • Conducted Annual Evacuation Drill with Vineyard Valley. • Purchased first all-electric vehicle keeping in line with City Council Goals for active Climate Change. • Created first Gun Safe Ordinance in the County. • Succession Planning, Sergeant sent to, and graduated from the Sherman Block Leadership Institute. • Completed Zone haven evacuation maps and community awareness. 5505 909 274 5347 1000 351 4158 782 308

CA LLS FOR SE RV I CE REP ORT S T AKEN A RRES T S M ADE FY20/21 FY21/22 FY22/23
Budget Page 148
Agenda Item #11.1.

Police
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 2,987,085 3,352,423 3,639,929 4,127,622 4,335,798 212 Department of Homeland Security - - 400 400 416
224 Public Safety (COPS) 79,057 96,742 133,400 145,900 151,736 238 Training Development Fund 1,549 7,266 8,000 8,000 8,320 277 Prop 56 Grant 46,312 - 146,723 183,890 193,085
279 Asset Forfeit 3,072 4,944 6,500 6,500 6,760
375 Murray Ex Trust - - 7,441 7,441 7,739
592 Equipment Replacement Fund - - 259,599 9,599 9,983
Grand Total 3,117,075 3,461,375 4,201,993 4,489,352 4,713,836 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 49 Police
20 Salaries & Benefits 2,840,688 3,171,208 3,527,222 4,089,233 4,297,710 21 Services 163,425 177,496 214,350 230,950 240,188
22 Supplies 23,016 34,237 83,740 83,740 87,090
23 Maintenance 60,480 72,976 76,379 85,179 88,586
26 Capital 29,465 5,458 300,301 250 263
Grand Total 3,117,075 3,461,375 4,201,993 4,489,352 4,713,836 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
91%
5% 2%2%
Salaries & Benefits Services Supplies Maintenance Capital 91%
5% 2%2%
Salaries & Benefits Services Supplies Maintenance Capital Budget Page 149
Agenda Item #11.1.

Police Budget- 4900
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
49 Police
101-49-00-20-10 Salary-Regular 1,429,793 1,525,371 1,734,839 2,009,586 2,110,065 101-49-00-20-30 Overtime 204,466 320,983 198,800 300,000 315,000 101-49-00-20-37 Holiday Pay 47,807 52,972 61,237 70,932 74,479 101-49-00-20-40 FICA/Medicare 127,251 141,649 148,472 175,135 183,892 101-49-00-20-45 Employer PERS 222,664 254,053 282,866 358,086 375,990 101-49-00-20-47 PERS Unfunded Liability 298,283 342,303 389,702 365,022 387,288 101-49-00-20-55 Health Insurance 339,978 398,452 426,798 460,756 483,794 101-49-00-20-61 Workers Comp 87,611 91,168 88,494 112,840 118,482 101-49-00-20-65 SDI 17,964 20,646 21,293 24,924 26,170
101-49-00-20-71 Unemployment 3,152 0 0 0 0
101-49-00-20-75 Deferred Comp 6,119 5,844 5,848 5,912 6,208 101-49-00-20-85 Auto Allowance 2,400 2,400 2,400 2,400 2,520 101-49-00-20-95 Uniform Allowance 13,100 13,125 19,750 19,750 20,738 101-49-00-20-96 Education Reimbursement 0 2,242 0 0 0
20 Salaries & Benefits 2,800,588 3,171,208 3,380,499 3,905,343 4,104,625 101-49-00-21-10 Communications 16,394 16,936 23,000 23,000 23,920 101-49-00-21-15 Postage 1,160 1,513 1,500 1,500 1,560
101-49-00-21-27 Equipment Lease Exp 3,225 3,016 3,500 3,500 3,640 101-49-00-21-30 Professional Contracts 30,978 30,769 30,000 30,000 31,200 101-49-00-21-40 Professional Fees 1,424 1,158 10,000 10,000 10,400 101-49-00-21-45 Other Contract Services 39,679 39,265 42,800 46,900 48,776 101-49-00-21-53 Memberships & Publications 540 1,006 3,400 3,400 3,536 101-49-00-21-55 Training & Conference -351 1,456 3,750 3,750 3,900 21 Services 93,050 95,120 117,950 122,050 126,932
101-49-00-22-07 Copies 193 405 2,300 2,300 2,392
101-49-00-22-08 Police Dept Youth Activity 0 353 2,000 2,000 2,080 101-49-00-22-12 Computer Equipment 664 0 2,000 2,000 2,080 101-49-00-22-13 Office Supplies 1,032 1,699 3,000 3,000 3,120 101-49-00-22-15 Special Department Supplies 1,612 5,205 5,500 5,500 5,720 22 Supplies 3,502 7,661 14,800 14,800 15,392
101-49-00-23-35 Software Maintenance 174 0 1,000 1,000 1,040 101-49-00-23-50 Vehicle Alloc Expense 60,306 72,976 75,379 84,179 87,546 23 Maintenance 60,480 72,976 76,379 85,179 88,586
101-49-00-26-30 Capital Equipment 29,465 5,458 50,051 0 0 101-49-00-26-40 Furniture & Fixtures 0 0 250 250 263
26 Capital 29,465 5,458 50,301 250 263
00 Administration 2,987,085 3,352,423 3,639,929 4,127,622 4,335,798 212 Department of Homeland Secur
49 Police
212-49-00-22-15 Special Department Supplies 0 0 400 400 416 22 Supplies 0 0 400 400 416
00 Administration 0 0 400 400 416
224 Public Safety (COPS)
49 Police
224-49-00-21-30 Professional Contracts 59,872 64,097 73,400 85,900 89,336 Budget Page 150
Agenda Item #11.1.

Police Budget- 4900
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
224-49-00-21-45 Other Contract Services 0 875 5,000 5,000 5,200 224-49-00-21-55 Training & Conference 8,954 10,138 10,000 10,000 10,400 21 Services 68,826 75,110 88,400 100,900 104,936
224-49-00-22-12 Computer Equipment 163 0 5,000 5,000 5,200 224-49-00-22-15 Special Department Supplies 2,370 4,194 10,000 10,000 10,400 224-49-00-22-17 Field Supplies 7,698 17,438 30,000 30,000 31,200 22 Supplies 10,231 21,632 45,000 45,000 46,800
00 Administration 79,057 96,742 133,400 145,900 151,736 238 Training Development Fund
49 Police
238-49-00-21-55 Training & Conference 1,549 7,266 8,000 8,000 8,320 21 Services 1,549 7,266 8,000 8,000 8,320
00 Administration 1,549 7,266 8,000 8,000 8,320
277 Prop 56 Grant
49 Police
277-49-00-20-10 Salary-Regular 23,967 0 95,921 114,687 120,421 277-49-00-20-30 Overtime 3,918 0 0 0 0
277-49-00-20-37 Holiday Pay 0 0 4,243 5,073 5,327
277-49-00-20-40 FICA/Medicare 2,063 0 7,662 9,162 9,620 277-49-00-20-45 Employer PERS 3,126 0 12,961 16,385 17,204 277-49-00-20-55 Health Insurance 5,428 0 23,529 35,957 37,755 277-49-00-20-61 Workers Comp 1,040 0 0 0 0
277-49-00-20-65 SDI 322 0 1,102 1,317 1,383
277-49-00-20-75 Deferred Comp 17 0 55 59 62
277-49-00-20-95 Police Dept Uniform 219 0 1,250 1,250 1,313 20 Salaries & Benefits 40,101 0 146,723 183,890 193,085 277-49-00-22-15 Special Department Supplies 6,211 0 0 0 0 22 Supplies 6,211 0 0 0 0
00 Administration 46,312 0 146,723 183,890 193,085
279 Asset Forfeit
49 Police
279-49-00-22-15 Special Department Supplies 3,072 4,944 6,500 6,500 6,760 22 Supplies 3,072 4,944 6,500 6,500 6,760
00 Administration 3,072 4,944 6,500 6,500 6,760
375 Murray Ex Trust
49 Police
375-49-00-22-15 Special Department Supplies 0 0 7,441 7,441 7,739 22 Supplies 0 0 7,441 7,441 7,739
00 Administration 0 0 7,441 7,441 7,739
592 Equipment Replacement Fund
49 Police
592-49-00-22-15 Special Department Supplies 0 0 9,599 9,599 9,983 22 Supplies 0 0 9,599 9,599 9,983
Budget Page 151
Agenda Item #11.1.

Police Budget- 4900
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
592-49-00-26-30 Capital Equipment 0 0 250,000 0 0
26 Capital 0 0 250,000 0 0
00 Administration 0 0 259,599 9,599 9,983
Grand Total 3,117,075 3,461,375 4,201,993 4,489,352 4,713,836 Budget Page 152
Agenda Item #11.1.

Public Works
Budget Page 153
Agenda Item #11.1.

Public Works Director
Project Manager Environmental
Resources Technician
Administrative
Assistant
Engineering
Technician
Public Works
Operations Manager
Trees & Parks
Superintendent
Lead Maintenance
Worker
Maintenance Worker
II
Maintenance Worker
I
Maintenance Worker
I/II
Buildings & Streets
Superintendent
Maintenance Worker
I
Maintenance Worker
I
Maintenance Worker
I/II
Utilities
Superintendent
Lead Maintenance
Worker Underground
Utilities
Maintenance Worker
II Underground
Utilities
Maintenance Worker
I Underground
Utilities
Maintenance Worker
I/II Underground
Utilities
Public Works
Assistant Operations
Manager
Chief Water Plant
Operator
Operator II
Operator I/II
Chief Wastewater
Operator
Operator I
Operator I/II
Assistant Public
Works Director
Public Works Organizational Chart
Budget Page 154
Agenda Item #11.1.

Public Works (5000)
Budget 2023-24
Purpose
• (5000) Administration - Department of Public Works (DPW) Administration manages the operating divisions of Public Works and provides the services of the City Engineer, Property Officer, Floodplain Administrator, City Surveyor, Stormwater Program Coordinator, and Water Use Efficiency Office. • (5006) Government Buildings - The Government Buildings/Grounds Division of the Department of Public Works is funded by the General Fund and its budget accounts for the total costs of managing and providing maintenance (plumbing, electrical, carpentry, lock smith work, etc.) and custodial services to City buildings (approximately 65,000 square feet).

The Division is also responsible for managing supply orders and deliveries, inspection and maintenance of oil recycling area, handicapped lifts, e-waste collection and recycling, and fire extinguisher service. This division’s budget includes, utilities, janitorial costs, air conditioning/heating repairs, and maintenance services. • (5013) Storm Drains - The purpose of the Storm Water Division is to operate, maintain and improve drainage and flood control facilities. • (5015) Streets - The Streets Maintenance/Operation Division is responsible for maintaining City streets in a safe and accessible condition with proper and adequate street signage; striping and painting of curbs; sweeping of all City streets and Main Street sidewalks; routine pavement, sidewalk, and curb repairs; maintenance of traffic structures; street lighting; vegetation removal; and cleanup of spills and discharges. • (5026) Trees - Tree City USA is a division of the Public Works Department under direct supervision of the Parks Supervisor. This Division is responsible for the maintenance of all trees contained in City owned parks, along Main Street and the 15 Heritage Trees in public rights-of-way. Division activities include the planting of new trees, oversight of major pruning projects, minor pruning, and pesticide applications. The division also conducts inspections for tree permits and City approvals involving tree issues. • (5027) Parks - The Parks Division of the Public Works Department maintains ten parks, four pathways, street trees, benches, and parking lots. In addition, this Division maintains the landscaping around five government buildings, is responsible for herbicide applications around all City facilities and roadsides (approximately forty acres), and assists the general public with water conservation measures during drought periods. This Division provides maintenance labor for Tree City U.S.A. • (5037) City Garage - The City Garage Division of the Public Works Department is an internal service fund designed to account for the total costs of maintaining a fleet of 40+ vehicles and other equipment owned by the City. Costs are allocated to the various user departments based on time and materials within those departments. The Division strives to provide timely, efficient, and cost-effective maintenance and repairs on City owned vehicles. The City Garage also records and maintains all fleet maintenance records, specifies repair parts and replacement vehicles, and handles all aspects of fleet management for the City excluding Fire Department vehicles.

Budget Page 155
Agenda Item #11.1.

Public Works Administration
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 383,973 477,595 1,099,076 1,150,682 1,203,574 241 Measure T - Class I Trails - - 285,597 - -
561 Water Enterprise 1,032,332 746,702 1,119,876 1,217,051 1,272,501 571 Sewer Enterprise 870,747 393,939 777,076 717,534 750,625 713 Civic Impact 1,834 1,904 393 - -
741 Street Capital Improvement 5,261 - - - -
Grand Total 2,294,146 1,620,141 3,282,019 3,085,267 3,226,700 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 849,427 1,036,850 1,676,519 1,573,436 1,653,069 21 Services 345,989 425,772 1,516,885 1,400,696 1,456,724 22 Supplies 4,056 25,738 18,755 24,035 24,996
23 Maintenance 19,511 21,893 24,660 30,400 31,616
24 Taxes, Insurances & Contributions 9,284 54,010 38,000 38,000 40,660 26 Capital 5,879 5,879 7,200 18,700 19,635
29 Transfers 1,060,000 50,000 - - -
Grand Total 2,294,146 1,620,141 3,282,019 3,085,267 3,226,700 51% 45%
1%
1%
1%
1% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Transfers
45% 51%
1%
1%1%1% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Transfers
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
Budget Page 156
Agenda Item #11.1.

Public Works Administration Budget- 5000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
50 Public Works
101-50-00-20-10 Salary-Regular 183,569 241,731 438,317 433,288 454,952 101-50-00-20-30 Overtime 0 0 750 750 788
101-50-00-20-40 FICA/Medicare 13,051 18,636 31,251 29,386 30,855 101-50-00-20-45 Employer PERS 12,532 15,426 31,042 35,413 37,184 101-50-00-20-47 PERS Unfunded Liability 29,466 35,771 46,397 35,267 37,418 101-50-00-20-55 Health Insurance 21,912 27,353 74,225 72,677 76,311 101-50-00-20-61 Workers Comp 10,011 8,982 12,253 13,772 14,461 101-50-00-20-65 SDI 1,813 2,778 4,097 3,805 3,995
101-50-00-20-71 Unemployment 1,160 0 0 0 0
101-50-00-20-75 Deferred Comp 2,091 3,727 7,217 5,342 5,609 101-50-00-20-85 Auto Allowance 1,200 2,236 4,560 4,080 4,284 20 Salaries & Benefits 276,805 356,639 650,109 633,780 665,857 101-50-00-21-05 Advertising 201 0 500 500 520
101-50-00-21-10 Communications 3,956 1,929 2,800 2,800 2,912 101-50-00-21-15 Postage 468 94 600 600 624
101-50-00-21-27 Equipment Lease Exp 2,261 2,426 1,800 1,800 1,872 101-50-00-21-30 Professional Contracts 69,660 71,718 334,552 398,500 414,440 101-50-00-21-40 Professional Fees 538 158 0 0 0
101-50-00-21-45 Other Contract Services 5,829 7,151 43,043 23,800 24,752 101-50-00-21-50 Rebates 0 0 25,000 25,000 26,000
101-50-00-21-53 Memberships & Publications 2,003 1,464 3,116 3,116 3,241 101-50-00-21-55 Training & Conference 0 3,004 5,225 6,000 6,240 21 Services 84,917 87,944 416,636 462,116 480,601
101-50-00-22-07 Copies 907 1,186 1,700 1,700 1,768
101-50-00-22-12 Computer Equipment 0 2,145 0 5,000 5,200 101-50-00-22-13 Office Supplies 287 535 1,000 1,000 1,040 101-50-00-22-15 Special Department Supplies 489 5,173 3,935 4,150 4,316 22 Supplies 1,683 9,039 6,635 11,850 12,324
101-50-00-23-35 Software Maintenance 682 0 682 3,782 3,933 101-50-00-23-50 Vehicle Alloc Expense 17,755 21,893 22,614 25,254 26,264 23 Maintenance 18,437 21,893 23,296 29,036 30,197
101-50-00-24-25 Taxes & Other Charges 171 120 0 0 0
24 Taxes, Insurances & Contributions 171 120 0 0 0
101-50-00-26-30 Capital Equipment 1,960 1,960 2,400 12,400 13,020 101-50-00-26-40 Furniture & Fixtures 0 0 0 1,500 1,575
26 Capital 1,960 1,960 2,400 13,900 14,595
00 Administration 383,973 477,595 1,099,076 1,150,682 1,203,574 241 Measure T - Class I Trails
50 Public Works
241-50-00-21-45 Measure T - Class I Trails 0 0 285,597 0 0 21 Services 0 0 285,597 0 0
00 Administration 0 0 285,597 0 0
561 Water Enterprise
50 Public Works
561-50-00-20-10 Salary-Regular 197,831 256,201 355,316 346,130 363,437 561-50-00-20-30 Overtime 0 0 450 450 473
Budget Page 157
Agenda Item #11.1.

Public Works Administration Budget- 5000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
561-50-00-20-40 FICA/Medicare 14,221 19,787 25,728 24,120 25,326 561-50-00-20-45 Employer PERS 14,217 17,084 25,770 28,749 30,186 561-50-00-20-47 PERS Unfunded Liability 32,428 29,331 38,517 28,631 30,377 561-50-00-20-55 Health Insurance 26,796 37,493 65,686 78,847 82,789 561-50-00-20-61 Workers Comp 8,395 6,665 10,015 12,368 12,986 561-50-00-20-65 SDI 1,985 2,948 3,496 3,261 3,424
561-50-00-20-71 Unemployment 696 0 0 0 0
561-50-00-20-75 Deferred Comp 2,584 3,839 5,936 3,974 4,173 561-50-00-20-85 Auto Allowance 1,680 2,112 4,560 2,400 2,520 20 Salaries & Benefits 300,833 375,459 535,474 528,930 555,691 561-50-00-21-05 Advertising 940 0 1,500 1,500 1,560
561-50-00-21-10 Communications 4,249 1,931 5,425 5,425 5,642 561-50-00-21-15 Postage 468 94 600 600 624
561-50-00-21-27 Equipment Lease Exp 2,261 2,426 1,700 1,700 1,768 561-50-00-21-30 Professional Contracts 122,325 82,751 220,423 381,250 396,500 561-50-00-21-40 Professional Fees 649 0 0 0 0
561-50-00-21-43 Penalties and Fines 0 0 30,000 30,000 31,200 561-50-00-21-45 Other Contract Services 20,201 42,420 160,267 161,600 168,064 561-50-00-21-50 Water Use Efficiency Program 25,276 120,214 108,391 50,000 52,000 561-50-00-21-53 Memberships & Publications 2,312 4,167 2,979 2,979 3,098 561-50-00-21-55 Training & Conference 0 2,221 6,050 6,000 6,240 21 Services 178,683 256,225 537,335 641,054 666,696
561-50-00-22-07 Copies 815 1,185 1,700 1,700 1,768
561-50-00-22-12 Computer Equipment 0 1,912 0 0 0
561-50-00-22-13 Office Supplies 0 61 350 350 364
561-50-00-22-15 Special Department Supplies 393 6,011 3,935 3,935 4,092 22 Supplies 1,208 9,169 5,985 5,985 6,224
561-50-00-23-35 Software Maintenance 537 0 682 682 709
23 Maintenance 537 0 682 682 709
561-50-00-24-25 Taxes & Other Charges 9,112 53,890 38,000 38,000 40,660 24 Taxes, Insurances & Contributions 9,112 53,890 38,000 38,000 40,660 561-50-00-26-30 Capital Equipment 1,960 1,960 2,400 2,400 2,520 26 Capital 1,960 1,960 2,400 2,400 2,520
561-50-00-29-99 Transfer to Other Funds 540,000 50,000 0 0 0 29 Transfers 540,000 50,000 0 0 0
00 Administration 1,032,332 746,702 1,119,876 1,217,051 1,272,501 571 Sewer Enterprise
50 Public Works
571-50-00-20-10 Salary-Regular 175,166 207,385 326,615 275,249 289,011 571-50-00-20-30 Overtime 0 0 300 300 315
571-50-00-20-40 FICA/Medicare 12,462 16,025 23,480 18,649 19,581 571-50-00-20-45 Employer PERS 12,733 13,866 23,913 23,572 24,751 571-50-00-20-47 PERS Unfunded Liability 29,217 26,523 35,741 23,475 24,907 571-50-00-20-55 Health Insurance 24,318 28,074 59,343 52,450 55,073 571-50-00-20-61 Workers Comp 7,212 5,807 8,915 8,744 9,181 571-50-00-20-65 SDI 1,728 2,389 3,180 2,481 2,605
571-50-00-20-71 Unemployment 464 0 0 0 0
571-50-00-20-75 Deferred Comp 2,028 3,050 5,369 3,406 3,576 571-50-00-20-85 Auto Allowance 1,200 1,632 4,080 2,400 2,520 Budget Page 158
Agenda Item #11.1.

Public Works Administration Budget- 5000
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
20 Salaries & Benefits 266,529 304,751 490,936 410,726 431,521 571-50-00-21-10 Communications 3,726 1,931 3,000 3,000 3,120 571-50-00-21-15 Postage 468 94 600 600 624
571-50-00-21-27 Equipment Lease Exp 2,261 2,426 1,700 1,700 1,768 571-50-00-21-30 Professional Contracts 67,966 67,173 257,966 278,500 289,640 571-50-00-21-40 Professional Fees 574 0 0 0 0
571-50-00-21-45 Other Contract Services 3,853 5,091 5,732 5,700 5,928 571-50-00-21-53 Memberships & Publications 1,707 1,273 2,876 2,876 2,991 571-50-00-21-55 Training & Conference 0 1,711 5,050 5,150 5,356 21 Services 80,555 79,699 276,923 297,526 309,427
571-50-00-22-07 Copies 815 1,185 1,700 1,700 1,768
571-50-00-22-12 Computer Equipment 0 1,912 0 0 0
571-50-00-22-13 Office Supplies 0 61 500 500 520
571-50-00-22-15 Special Department Supplies 351 4,372 3,935 4,000 4,160 22 Supplies 1,166 7,530 6,135 6,200 6,448
571-50-00-23-35 Software Maintenance 537 0 682 682 709
23 Maintenance 537 0 682 682 709
571-50-00-26-30 Capital Equipment 1,960 1,960 2,400 2,400 2,520 26 Capital 1,960 1,960 2,400 2,400 2,520
571-50-00-29-99 Transfer to Other Funds 520,000 0 0 0 0 29 Transfers 520,000 0 0 0 0
00 Administration 870,747 393,939 777,076 717,534 750,625 713 Civic Impact
50 Public Works
713-50-00-21-45 Other Contract Services 1,834 1,904 393 0 0 21 Services 1,834 1,904 393 0 0
00 Administration 1,834 1,904 393 0 0
741 Street Capital Improvement
50 Public Works
741-50-00-20-10 Salary-Regular 5,261 0 0 0 0
20 Salaries & Benefits 5,261 0 0 0 0
00 Administration 5,261 0 0 0 0
Grand Total 2,294,146 1,620,141 3,282,019 3,085,267 3,226,700 Budget Page 159
Agenda Item #11.1.

Government Buildings
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 410,835 510,501 577,511 758,712 790,560 561 Water Enterprise - - 49,000 49,000 50,960
571 Sewer Enterprise - - 14,000 14,000 14,560
Grand Total 410,835 510,501 640,511 821,712 856,080
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 104,456 103,608 117,468 137,262 144,207 21 Services 261,970 383,855 448,960 594,550 618,332
22 Supplies 20,255 19,140 20,952 20,400 21,216
23 Maintenance 23,783 2,849 51,631 68,000 70,720
24 Taxes, Insurances & Contributions 372 1,049 1,500 1,500 1,605 Grand Total 410,835 510,501 640,511 821,712 856,080
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
17%
72%
3%
8% 0%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
17%
72%
3%
8% 0%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Budget Page 160
Agenda Item #11.1.

Government Buildings Budget- 5006
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
50 Public Works
101-50-06-20-10 Salary-Regular 63,916 65,480 75,128 87,697 92,082 101-50-06-20-25 Standby 330 460 0 0 0
101-50-06-20-30 Overtime 1,251 2,147 0 0 0
101-50-06-20-40 FICA/Medicare 5,065 5,264 5,816 6,782 7,121 101-50-06-20-45 Employer PERS 4,816 4,937 5,856 7,445 7,817 101-50-06-20-47 PERS Unfunded Liability 11,955 8,850 8,753 7,415 7,867 101-50-06-20-55 Health Insurance 11,841 12,340 16,600 21,344 22,411 101-50-06-20-61 Workers Comp 2,759 2,002 2,568 3,624 3,805 101-50-06-20-65 SDI 727 778 826 965 1,013
101-50-06-20-71 Unemployment 487 0 0 0 0
101-50-06-20-75 Deferred Comp 828 871 961 1,030 1,082
101-50-06-20-85 Auto Allowance 480 480 960 960 1,008
20 Salaries & Benefits 104,456 103,608 117,468 137,262 144,207 101-50-06-21-10 Communications 28,248 37,224 25,550 25,550 26,572 101-50-06-21-22 Utilities 132,421 120,446 105,570 180,000 187,200 101-50-06-21-25 Equipment Rental 0 37 8,000 8,000 8,320 101-50-06-21-45 Other Contract Services 101,300 225,739 278,840 350,000 364,000 101-50-06-21-55 Training & Conference 0 410 1,000 1,000 1,040 21 Services 261,970 383,855 418,960 564,550 587,132
101-50-06-22-15 Special Department Supplies 20,115 18,840 20,552 20,000 20,800 101-50-06-22-20 Small Tools 140 300 400 400 416
22 Supplies 20,255 19,140 20,952 20,400 21,216
101-50-06-23-12 Maintenance Supplies 0 1,088 0 0 0
101-50-06-23-30 Maint Buildings/Grounds 23,783 1,761 18,631 35,000 36,400 23 Maintenance 23,783 2,849 18,631 35,000 36,400
101-50-06-24-25 Taxes & Other Charges 372 1,049 1,500 1,500 1,605 24 Taxes, Insurances & Contributions 372 1,049 1,500 1,500 1,605 06 Public Buildings 410,835 510,501 577,511 758,712 790,560 561 Water Enterprise
50 Public Works
561-50-06-21-45 Other Contract Services 0 0 20,000 20,000 20,800 21 Services 0 0 20,000 20,000 20,800
561-50-06-23-30 Maint Buildings/Grounds 0 0 29,000 29,000 30,160 23 Maintenance 0 0 29,000 29,000 30,160
06 Public Buildings 0 0 49,000 49,000 50,960
571 Sewer Enterprise
50 Public Works
571-50-06-21-45 Other Contract Services 0 0 10,000 10,000 10,400 21 Services 0 0 10,000 10,000 10,400
571-50-06-23-30 Maint Buildings/Grounds 0 0 4,000 4,000 4,160 23 Maintenance 0 0 4,000 4,000 4,160
06 Public Buildings 0 0 14,000 14,000 14,560
Grand Total 410,835 510,501 640,511 821,712 856,080
Budget Page 161
Agenda Item #11.1.

Storm Drains
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 167,635 150,501 280,776 369,545 386,140 700 Flood Control Capital 28,012 18,076 44,953 30,000 31,200 Grand Total 195,647 168,576 325,729 399,545 417,340
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 76,773 72,086 86,228 112,730 118,412 21 Services 111,895 62,043 174,686 178,000 185,120
22 Supplies 3,266 27,405 54,000 54,000 56,160
24 Taxes, Insurances & Contributions - - 4,600 4,600 4,922 26 Capital 3,712 7,042 6,215 50,215 52,726
Grand Total 195,647 168,576 325,729 399,545 417,340
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
28%
45%
13%
1%
13%
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions
Capital
28%
44%
14%
1%
13%
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions
Capital
Budget Page 162
Agenda Item #11.1.

Storm Drains Budget-5013
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
50 Public Works
101-50-13-20-10 Salary-Regular 38,015 31,144 43,760 58,247 61,159 101-50-13-20-25 Standby 675 920 3,857 3,857 4,050
101-50-13-20-30 Overtime 11,969 16,944 8,500 8,500 8,925 101-50-13-20-40 FICA/Medicare 3,878 3,764 4,321 5,438 5,710 101-50-13-20-45 Employer PERS 2,133 2,203 2,968 4,191 4,401 101-50-13-20-47 PERS Unfunded Liability 7,651 4,675 4,436 4,174 4,429 101-50-13-20-55 Health Insurance 8,495 9,934 15,175 23,395 24,565 101-50-13-20-61 Workers Comp 2,365 1,716 2,201 3,624 3,805 101-50-13-20-65 SDI 543 561 617 777 816
101-50-13-20-71 Unemployment 975 0 0 0 0
101-50-13-20-75 Deferred Comp 75 224 393 527 553
20 Salaries & Benefits 76,773 72,086 86,228 112,730 118,412 101-50-13-21-25 Equipment Rental 27,994 0 17,000 17,000 17,680 101-50-13-21-38 Conservation Maintenance 642 0 0 0 0
101-50-13-21-45 Other Contract Services 49,253 36,901 95,733 114,000 118,560 101-50-13-21-48 Government Fees 5,994 7,067 17,000 17,000 17,680 21 Services 83,883 43,968 129,733 148,000 153,920
101-50-13-22-15 Special Department Supplies 3,266 27,405 54,000 54,000 56,160 22 Supplies 3,266 27,405 54,000 54,000 56,160
101-50-13-24-25 Taxes & Other Charges 0 0 4,600 4,600 4,922 24 Taxes, Insurances & Contributions 0 0 4,600 4,600 4,922 101-50-13-26-30 Capital Equipment 3,712 7,042 6,215 50,215 52,726 26 Capital 3,712 7,042 6,215 50,215 52,726
13 Stormwater 167,635 150,501 280,776 369,545 386,140
700 Flood Control Capital
50 Public Works
700-50-13-21-38 Conservation Maintenance 28,012 18,076 44,953 30,000 31,200 21 Services 28,012 18,076 44,953 30,000 31,200
13 Stormwater 28,012 18,076 44,953 30,000 31,200
Grand Total 195,647 168,576 325,729 399,545 417,340
Budget Page 163
Agenda Item #11.1.

Streets
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 352,688 362,491 526,788 578,774 604,236 561 Water Enterprise - - 33,400 33,400 34,736
571 Sewer Enterprise - - 33,400 33,400 34,736
Grand Total 352,688 362,491 593,588 645,574 673,708
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 129,856 103,365 153,245 183,314 192,560 21 Services 91,478 70,134 136,279 136,279 141,730
22 Supplies 28,888 49,629 49,550 43,250 44,980
23 Maintenance 83,907 114,979 219,344 243,561 253,303
24 Taxes, Insurances & Contributions 42 47 300 300 321
26 Capital 18,518 24,339 34,870 38,870 40,814
Grand Total 352,688 362,491 593,588 645,574 673,708
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
28%
21%
7%
38%
0% 6% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
28%
21%
7%
38%
0% 6% Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Budget Page 164
Agenda Item #11.1.

Streets Budget- 5015
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
101 General Fund
50 Public Works
101-50-15-20-10 Salary-Regular 73,492 58,159 82,486 102,083 107,187 101-50-15-20-25 Standby 1,435 1,420 3,857 3,857 4,050
101-50-15-20-30 Overtime 5,542 5,847 8,500 8,500 8,925
101-50-15-20-40 FICA/Medicare 6,163 5,032 7,306 8,814 9,255 101-50-15-20-45 Employer PERS 4,343 3,695 5,705 7,349 7,716 101-50-15-20-47 PERS Unfunded Liability 12,541 8,850 8,526 7,318 7,764 101-50-15-20-55 Health Insurance 17,569 14,302 28,864 34,670 36,404 101-50-15-20-61 Workers Comp 6,700 4,863 6,237 8,608 9,038 101-50-15-20-65 SDI 868 754 1,043 1,259 1,322
101-50-15-20-71 Unemployment 975 0 0 0 0
101-50-15-20-75 Deferred Comp 227 443 721 856 899
20 Salaries & Benefits 129,856 103,365 153,245 183,314 192,560 101-50-15-21-10 Communications 975 1,325 2,500 2,500 2,600 101-50-15-21-22 Utilities 75,744 59,998 81,000 81,000 84,240 101-50-15-21-25 Equipment Rental 0 2,700 2,700 2,700 2,808 101-50-15-21-45 Other Contract Services 14,759 6,111 44,079 44,079 45,842 101-50-15-21-53 Memberships & Publications 0 0 1,000 1,000 1,040 101-50-15-21-55 Training & Conference 0 0 5,000 5,000 5,200 21 Services 91,478 70,134 136,279 136,279 141,730
101-50-15-22-13 Office Supplies 0 93 250 250 260
101-50-15-22-15 Special Department Supplies 28,806 48,870 46,300 40,000 41,600 101-50-15-22-20 Small Tools 82 665 3,000 3,000 3,120
22 Supplies 28,888 49,629 49,550 43,250 44,980
101-50-15-23-12 Maintenance Supplies 6,732 34,692 61,000 61,000 63,440 101-50-15-23-15 Maint Machine/Equipment 23,909 14,608 23,703 40,000 41,600 101-50-15-23-50 Vehicle Alloc Expense 53,266 65,679 67,841 75,761 78,791 23 Maintenance 83,907 114,979 152,544 176,761 183,831
101-50-15-24-25 Taxes & Other Charges 42 47 300 300 321 24 Taxes, Insurances & Contributi 42 47 300 300 321
101-50-15-26-30 Capital Equipment 18,518 24,339 34,870 38,870 40,814 26 Capital 18,518 24,339 34,870 38,870 40,814
15 Street Maintenance 352,688 362,491 526,788 578,774 604,236 561 Water Enterprise
50 Public Works
561-50-15-23-12 Maintenance Supplies 0 0 25,000 25,000 26,000 561-50-15-23-15 Maint Machine Equip 0 0 8,400 8,400 8,736 23 Maintenance 0 0 33,400 33,400 34,736
15 Street Maintenance 0 0 33,400 33,400 34,736
571 Sewer Enterprise
50 Public Works
571-50-15-23-12 Maintenance Supplies 0 0 25,000 25,000 26,000 571-50-15-23-15 Maint Machine Equip 0 0 8,400 8,400 8,736 23 Maintenance 0 0 33,400 33,400 34,736
Budget Page 165
Agenda Item #11.1.

Streets Budget- 5015
Account Number Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Amended
FY 23-24
Proposed
FY 24-25
Proposed
15 Street Maintenance 0 0 33,400 33,400 34,736
Grand Total 352,688 362,491 593,588 645,574 673,708
Budget Page 166
Agenda Item #11.1.

Tree City
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 51,910 76,762 161,617 189,443 197,263
283 Tree City USA 111,660 - 134,440 - -
Grand Total 163,570 76,762 296,058 189,443 197,263
Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 19,844 20,211 20,797 22,543 23,687 21 Services 19,835 38,067 120,520 113,600 118,144
22 Supplies 495 231 1,500 9,500 9,880
23 Maintenance 12,396 18,254 21,574 43,800 45,552
29 Transfers 111,000 - 131,666 - -
Grand Total 163,570 76,762 296,058 189,443 197,263
FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
12%
60%
5%
23%
0%
Salaries & Benefits
Services
Supplies
Maintenance
Transfers
12%
60%
5%
23%
0%
Salaries & Benefits
Services
Supplies
Maintenance
Transfers
Budget Page 167
Agenda Item #11.1.

Tree City Budget- 5026
Account Number Description
FY 21
Actual
FY 22
Actual
FY 23
Estimated
FY 24
Proposed
FY 25
Proposed
101 General Fund
50 Public Works
101-50-26-20-10 Salary-Regular 10,825 12,170 12,419 13,661 14,344 101-50-26-20-40 FICA/Medicare 848 949 968 1,063 1,116
101-50-26-20-45 Employer PERS 1,086 1,161 1,226 1,567 1,645 101-50-26-20-47 PERS Unfunded Liability 2,354 1,814 1,832 1,561 1,556 101-50-26-20-55 Health Insurance 3,064 3,197 3,357 3,596 3,776 101-50-26-20-61 Workers Comp 394 286 367 453 476
101-50-26-20-65 SDI 123 143 137 150 158
101-50-26-20-75 Deferred Comp 260 251 251 252 265
101-50-26-20-85 Auto Allowance 230 240 240 240 252
20 Salaries & Benefits 19,184 20,211 20,797 22,543 23,587 101-50-26-21-36 Tree City USA 1,150 3,428 16,800 16,800 17,472 101-50-26-21-37 Heritage Trees 0 0 10,000 10,000 10,400 101-50-26-21-45 Other Contract Services 18,250 33,319 86,920 80,000 83,200 101-50-26-21-53 Memberships & Publications 0 185 1,000 1,000 1,040 101-50-26-21-55 Training & Conference 435 1,015 4,800 4,800 4,992 101-50-26-21-57 Certifications 0 120 1,000 1,000 1,040
21 Services 19,835 38,067 120,520 113,600 118,144
101-50-26-22-15 Special Department Supplies 295 131 1,000 5,000 5,200 101-50-26-22-20 Small Tools 200 100 500 4,500 4,680
22 Supplies 495 231 1,500 9,500 9,880
101-50-26-23-30 Maint Buildings/Grounds 12,396 18,254 18,800 43,800 45,552 23 Maintenance 12,396 18,254 18,800 43,800 45,552
26 Tree City USA 51,910 76,762 161,617 189,443 197,163
283 Tree City USA
50 Public Works
283-50-26-20-10 Salary-Regular 435 0 0 0 0
283-50-26-20-40 FICA/Medicare 33 0 0 0 0
283-50-26-20-45 Employer PERS 44 0 0 0 0
283-50-26-20-47 PERS Unfunded Liability 0 0 0 0 0
283-50-26-20-50 Employee PERS 0 0 0 0 0
283-50-26-20-55 Health Insurance 134 0 0 0 0
283-50-26-20-61 Workers Comp 0 0 0 0 0
283-50-26-20-65 SDI 4 0 0 0 0
283-50-26-20-75 Deferred Comp 0 0 0 0 0
283-50-26-20-85 Auto Allowance 10 0 0 0 0
20 Salaries & Benefits 660 0 0 0 0
283-50-26-23-30 Maint Buildings/Grounds 0 0 2,774 0 0
23 Maintenance 0 0 2,774 0 0
283-50-26-29-99 Transfer to other Funds 111,000 0 131,666 0 0 29 Transfers 111,000 0 131,666 0 0
Budget Page 168
Agenda Item #11.1.

Tree City Budget- 5026
Account Number Description
FY 21
Actual
FY 22
Actual
FY 23
Estimated
FY 24
Proposed
FY 25
Proposed
26 Tree City USA 111,660 0 134,440 0 0
Grand Total 163,570 76,762 296,058 189,443 197,163
Budget Page 169
Agenda Item #11.1.

Parks
Expenses by Fund and Category
Fund Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 101 General Fund 699,147 689,596 938,202 1,295,440 1,354,745 592 Equipment Replacement Fund - - 83,000 - -
Grand Total 699,147 689,596 1,021,202 1,295,440 1,354,745 Object Code Description FY 21 Actual FY 22 Actual FY 23 Estimated FY 24 Proposed FY 25 Proposed 50 Public Works
20 Salaries & Benefits 450,610 385,461 478,125 701,351 736,846 21 Services 156,703 163,430 194,300 322,300 335,192
22 Supplies 59,698 56,708 60,397 56,500 58,760
23 Maintenance 32,115 83,974 205,180 211,089 219,533
24 Taxes, Insurances & Contributions 21 23 200 200 214
26 Capital - - 83,000 4,000 4,200
Grand Total 699,147 689,596 1,021,202 1,295,440 1,354,745 FY 24 EXPENSES BY CATEGORY FY 25 EXPENSES BY CATEGORY
54%
25%
5%
16%
0% 0%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
55%
25%
4%
16%
0%0%
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
Budget Page 170
Agenda Item #11.1.