St. Helena City Council
February 25, 2025

27 committee selects by motion and majority vote one member as acting chair for the duration of the meeting or absence.

Subcommittees. The committee may in its discretion appoint members to subcommittees for the purpose of researching specific issues, conducting community outreach, and/or formulating recommendations to the committee, and may also engage experts or other persons (who will not be considered as members). Subcommittee membership will be less than a majority of the total membership of the committee. Prior to creating a subcommittee, the committee will consult with staff to determine whether the subcommittee is subject to the Brown Act, in which case formation of the subcommittee will be subject to Council approval.

Bylaws. Committees may adopt bylaws governing their work that are consistent with this protocol and other City laws. Proposed bylaws must be reviewed by staff and approved by the City Council.

MEETING ADMINISTRATION
• Committees should meet at a regular interval (day and time) and location to facilitate public attendance and to provide an accessible forum for the public to attend.
• Committees and committee members shall conduct themselves in accordance with the requirements of State law and the Municipal Code.
• Meetings must be noticed to the public at least 72 hours prior to regular meetings, and 24 hours prior to special meetings, as required by the Brown Act.
• All meeting notices must be posted outside St. Helena City Hall and on the City website.
• Agendas must adhere to the form provided by the City to ensure consistency and clarity.
• Meeting minutes will be recorded using the City template and submitted for approval at the next committee meeting. Once approved, the minutes are submitted to the City Clerk for official record.

Quorum and Voting. A quorum is required to hold a meeting. A quorum is defined as the majority of the number of members, not counting alternates, which officially comprise a committee. Absences and vacancies do not change the quorum number. For example, if a committee is established with five members, the quorum is three members. If there are two vacancies on the committee, the quorum is still three members.

If a committee meets but does not have a quorum, either through lack of a quorum at the start of the meeting or due to members leaving the meeting, the Agenda Item #12.1.

28 committee may not conduct its regular business. In these instances, the committee may only act to adjourn to the next meeting date, recess, or take measures to obtain a quorum.

A majority vote is required to approve any action by the committee, unless otherwise required by law.

Alternate Members. Alternate members may vote only upon one of the following conditions:

1. Absence of one or more of the regular members of the committee; or

2. Disqualification of a regular member of the committee due to an expressed conflict of interest.

If more than one alternate member is present and only one vote is available, the alternate members will toss a coin to determine who may vote.

City Staff Liaison. The City Manager will designate a staff liaison to each committee. The liaison will be available to attend committee meetings at the request of the committee chair and with advance notice. The staff liaison’s role is to assist the committee in understanding City functions and requirements, such as state regulations, Municipal Code requirements, and conflict of interest and Brown Act requirements. The staff liaison ensures the continued flow of information regarding the City’s efforts and progress on work that pertains to the committee’s topic area. The staff liaison will collect and file committee records and minutes.

CITY COUNCIL REPORTS
The chairperson or committee designee will appear at a City Council meeting at least once per quarter year to report on the committee’s activities and projects and to provide updates to the Council and community. The City Council will provide input and direction at that time. Committee chairpersons or designated committee members are encouraged to appear before the Council whenever they feel it is necessary to obtain Council direction or share information.

Agenda Item #12.1.

29 City of St. Helena
Meeting Ground Rules

1. Start on time

2. Everyone come prepared

3. If you called the meeting, run it well

4. If you are at the meeting, participate

5. Stay on topic

6. One person speaks at a time

7. Be open and honest

8. Actively listen – no side conversations, texting or cellphone use

9. No negative body language or personal attacks

10.End on time
[COMMITTEE NAME]

AGENDA - REGULAR MEETING
[MEETING ADDRESS]
[MEETING DATE AND TIME]
1) CALL TO ORDER
Agenda Item #12.1.

30 2) PLEADGE OF ALLEGIANCE
3) ROLL CALL: [LIST MEMBERS, COUNCIL LIAISON, AND STAFF LIAISON] 4) PUBLIC FORUM: An opportunity for the public to directly address the [Committee] on items of interest to the public that are not listed on the agenda. Any person addressing the [Committee] should provide his or her name and address, and limit comments to five minutes. Because of restrictions imposed by the Brown Act, the [Committee] may not engage in substantive discussion, nor take action on matters not described on the agenda.
5) REPORTS AND ANNOUNCEMENTS BY MEMBERS AND STAFF: Reports by staff and/or [Committee] members on items of general interest. Brief questions for clarification may be posed and answered, and [Committee] members may request that items be placed on a future agenda. Except under certain circumstances, the Brown Act prohibits any other discussion or action by the [Committee]. 6) CONSENT ITEMS

6.1 APPROVAL OF MINUTES: [Date of minutes]
7) NEW BUSINESS:

7.1 [List each item of business to be transacted or discussed at the meeting, with a brief description generally not exceeding 20 words and an approximate time allocated for the item.]
8) DISCUSSION OF ITEMS TO BE PLACED ON THE NEXT MEETING AGENDA 9) ADJOURNMENT
The next regularly scheduled [Committee] meeting will be held on [Date]. This agenda was posted at 1088 College Avenue, St. Helena, CA 94574, and or/at [location where meeting will be held] on [Date].
_________________________
Name, Staff Liaison
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact City Hall at (707) 967-2792. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting (28 CFR35.102-35.104 ADA Title II). However, City staff will attempt to assist at any time with accessibility. The City Clerk has equipment to assist those with a hearing impairment.

Agenda Item #12.1.

31 2.27 Rosenberg’s Rules of Order: Simple Parliamentary Procedures for the 21st Century
All procedural matters not otherwise provided for in or controlled by state law or by any ordinance, resolution, rule or regulation of the City shall be governed by Rosenberg’s Rules of Order: Simple Parliamentary Procedures for the 21st Century (attached as Exhibit). However, no ordinance, resolution, or other action of the Council shall be invalidated or the legality thereof otherwise affected by the failure or omission of the Council to observe or follow such rules. Certain procedures relating to motions, agenda item discussion, debate, and courtesies contained in Rosenberg’s Rules of Order: Simple Parliamentary Procedures for the 21st Century are incorporated into this document, except to the extent they are modified by this Protocol document.

3. CITY COUNCIL STANDARDS OF CONDUCT

3.1 Policy Purpose
The St. Helena City Council adopts this Code of Ethics and Conduct to assure that all elected and appointed officials, while exercising their office, conduct themselves in a manner that will instill public confidence and trust in the fair operation and integrity of St. Helena’s City government.

3.2 Ethics
The citizens and businesses of St. Helena are entitled to have fair, ethical and accountable local government. To this end, the public should have full confidence that their elected and appointed officials:
▪ Comply with both the letter and spirit of the laws and policies affecting the operations of government;
▪ Are independent, impartial and fair in their judgment and actions; ▪ Use their public office for the public good, not for personal gain; and ▪ Conduct public deliberations and processes openly, unless required by law to be confidential, in an atmosphere of respect and civility.

Therefore, members of the City Council, City Treasurer, and City Clerk and of all Boards, Committees and Commissions shall conduct themselves in accordance with the following ethical standards:
(a) Act in the Public Interest. Recognizing that stewardship of the public interest must be their primary concern, members will work for the common good of the people of St. Helena and not for any private or personal interest, and they will assure fair and equal treatment of all persons, claims and transactions coming before them.

Agenda Item #12.1.

32 (b) Comply with both the spirit and the letter of the Law and City Policy. Members shall comply with the laws of the nation, the State of California and the City of St. Helena in the performance of their public duties.
(c) Conduct of Members. The professional and personal conduct of members while exercising their office must be above reproach and avoid even the appearance of impropriety. Members shall refrain from abusive conduct, personal charges or verbal attacks upon the character or motives of other members of Council, Boards, Committees and Commissions, the Staff or public.
(d) Respect for Process. Members shall perform their duties in accordance with the processes and rules of order established by the City Council.
(e) Conduct at Public Meetings. Members shall prepare themselves for public issues, listen courteously and attentively to all public discussions before the body, and focus on the business at hand.
(f) Decisions Based on Merit. Members shall base their decisions on the merits and substance of the matter at hand, rather than on unrelated considerations. When making adjudicative decisions (those decisions where the member is called upon to determine and apply facts peculiar to an individual case), members shall maintain an open mind until the conclusion of the hearing on the matter and shall base their decisions on the facts presented at the hearing and the law.
(g) Communication. Members shall publicly disclose substantive information that is relevant to a matter under consideration by the body which they may have received from sources outside of the public decisionmaking process. (h) Conflict of Interest. In order to assure their independence and impartiality on behalf of the common good and compliance with conflict of interest laws, members shall use their best efforts to refrain from creating an appearance of impropriety in their actions and decisions. Members shall not use their official positions to influence government decisions in which they have (a) a material financial interest, (b) an organizational responsibility or personal relationship which may give the appearance of a conflict of interest, or (c) a strong personal bias.

A member who has a potential conflict of interest regarding a particular decision shall disclose the matter to the City Attorney and reasonably Agenda Item #12.1.

33 cooperate with the City Attorney to analyze the potential conflict. If advised by the City Attorney to seek advice from the Fair Political Practices Commission (FPPC) or other appropriate state agency, a member shall not participate in a decision unless and until he or she has requested and received advice allowing the member to participate. A member shall diligently pursue obtaining such advice. The member shall provide the Mayor and the City Attorney a copy of any written request or advice, and conform his or her participation to the advice given. In providing assistance to members, the City Attorney represents the City and not individual members.

In accordance with the law, members shall disclose investments, interests in real property, sources of income, and gifts; and if they have a conflict of interest regarding a particular decision, shall not, once the conflict is ascertained, participate in the decision and shall not discuss or comment on the matter in any way to any person including other members unless otherwise permitted by law.
(i) Gifts and Favors. Members shall not take any special advantage of services or opportunities for personal gain, by virtue of their public office that is not available to the public in general. They shall refrain from accepting any gifts, favors or promises of future benefits which might compromise their independence of judgment or action or give the appearance of being compromised.
(j) Confidential Information. Members must maintain the confidentiality of all written materials and verbal information provided to members which is confidential or privileged. Members shall neither disclose confidential information without proper legal authorization, nor use such information to advance their personal, financial or other private interests.
(k) Use of Public Resources. Members shall not use public resources which are not available to the public in general (e.g., City Staff time, equipment, supplies or facilities) for private gain or for personal purposes not otherwise authorized by law.
(l) Representation of Private Interests. In keeping with their role as stewards of the public interest, members of Council shall not appear on behalf of the private interests of third parties before the Council or any Board, Committee, Commission or proceeding of the City, nor shall members of Boards, Committees and Commissions appear before their own bodies or before the Council on behalf of the private interests of third parties on matters related to the areas of service of their bodies.

Agenda Item #12.1.

34 (m) Advocacy. Members shall represent the official policies or positions of the City Council, Board, Committee or Commission to the best of their ability when designated as delegates for this purpose. When communicating in their individual capacity and presenting their individual opinions and positions on public policy matters which fall under the jurisdiction of the City of St. Helena, members shall explicitly state that the opinions or positions being expressed do not represent the City of St.

Helena or the body upon which they serve, nor will they allow the inference that they do. Councilmembers and Board, Committee and Commission members have the right to endorse candidates for all Council seats or other elected offices. It is inappropriate to mention or display endorsements during Council meetings, or Board, Committee and Commission meetings, or other official City meetings.
(n) Policy Role of Members. Members shall respect and adhere to the council-manager structure of St. Helena City government as outlined in the St. Helena City Code. In this structure, the City Council determines the policies of the City with the advice, information and analysis provided by City Staff, Boards, Committees and Commissions, and the public.

Except as provided by the City Code, members shall not interfere with the administrative functions of the City or the professional duties of City Staff; nor shall they impair the ability of Staff to implement Council policy decisions.
(o) Independence of Boards, Committees and Commissions.

Because of the value of the independent advice of Boards, Committees and Commissions to the public decision-making process, members of Council shall refrain from using their position to unduly influence the deliberations or outcomes of Board, Committee and Commission proceedings.
(p) Positive Work Place Environment. Members shall support the maintenance of a positive and constructive work place environment for City employees and for citizens and businesses dealing with the City.

Members shall recognize their special role in dealings with City employees to in no way create the perception of inappropriate direction to Staff. (q) AB 1234—Required Ethics Training
AB 1234 requires elected or appointed officials who are compensated for their service or reimbursed for their expenses to take two hours of training in ethics principles and laws every two years. Staff members listed on the conflict of interest code must also complete the training. It is the City’s policy to emphasize the importance of ethics in government and although not required, it is highly encouraged that all advisory body members, Agenda Item #12.1.

35 including Committees and Commissions, adhere to the same requirements.

The training must occur within two months of assuming office and be renewed within two months of the expiration of the current certificate. The training must cover general ethics principles relating to public service and ethics laws including:
• Laws relating to personal financial gain by public officials (including bribery and conflict of interest laws);
• Laws relating to office-holder perks, including gifts and travel restrictions, personal and political use of public resources, and prohibitions against gifts of public funds;
• Governmental transparency laws, including financial disclosure requirements and open government laws (the Brown Act and Public Records Act);
• Laws relating to fair processes, including fair contracting requirements, common law bias requirements, and due process.

3.3 Code of Ethics and Conduct
The Code of Ethics and Conduct are designed to describe the manner in which elected and appointed officials should treat one another, City Staff, constituents, and others they come into contact with while representing the City of St. Helena. (a) Elected and Appointed Officials’ Conduct with Each Other in Public Meetings
Elected and appointed officials are individuals with a wide variety of backgrounds, personalities, values, opinions, and goals. Despite this diversity, all have chosen to serve in public office in order to preserve and protect the present and the future of the community. In all cases, this common goal should be acknowledged even though individuals may not agree on every issue.

1. Honor the role of the chair in maintaining order
It is the responsibility of the chair to keep the comments of members on track during public meetings. Members should honor efforts by the chair to focus discussion on current agenda items. If there is disagreement about the agenda or the chair’s actions, those objections should be voiced politely and with reason, following procedures outlined in parliamentary procedure.

2. Practice civility and decorum in discussions and debate Agenda Item #12.1.

36 Difficult questions, tough challenges to a particular point of view, and criticism of ideas and information are legitimate elements of debate by a free democracy in action. Free debate does not require nor justify, however, public officials to make belligerent, personal, impertinent, slanderous, threatening, abusive, or disparaging comments.

3. Avoid personal comments that could offend other members If a member is personally offended by the remarks of another member, the offended member should make notes of the actual words used and call for a "point of personal privilege" that challenges the other member to justify or apologize for the language used. The chair will maintain control of this discussion.

4. Demonstrate effective problem-solving approaches
Members have a public stage and have the responsibility to show how individuals with disparate points of view can find common ground and seek a compromise that benefits the community as a whole.
(b) Elected and Appointed Officials’ Conduct with the Public in Public Meetings
Making the public feel welcome is an important part of the democratic process. No signs of partiality, prejudice or disrespect should be evident on the part of individual members toward an individual participating in a public forum. Every effort should be made to be fair and impartial in listening to public testimony.

1. Be welcoming to speakers and treat them with care and gentleness.
a. While questions of clarification may be asked, the
official’s primary role during public testimony is to listen.

2. Be fair and equitable in allocating public hearing time to individual speakers.
a. The chair will determine and announce limits on speakers at the start of the public hearing process.

3. Practice active listening
a. It is disconcerting to speakers to have members not look at them when they are speaking. It is fine to look down at documents or to make notes, but reading for a long
period of time or gazing around the room gives the
appearance of disinterest. Members shall try to be
Agenda Item #12.1.

37 conscious of facial expressions, and avoid those that could be interpreted as "smirking," disbelief, anger or boredom.

4. Maintain an open mind
a. Members of the public deserve an opportunity to
influence the thinking of elected and appointed officials.

5. Ask for clarification, but avoid debate and argument with the public
a. Only the chair – not individual members – can interrupt a speaker during a presentation. However, a member can
ask the chair for a point of order if the speaker is off the topic or exhibiting behavior or language the member finds disturbing.
(c) Elected and Appointed Officials’ Conduct with City Staff Governance of a City relies on the cooperative efforts of elected officials, who set policy, appointed officials who advise the elected, and City Staff who implement and administer the Council’s policies. Therefore, every effort should be made to be cooperative and show mutual respect for the contributions made by each individual for the good of the community.

1. Treat all Staff as professionals
a. Clear, honest communication that respects the abilities, experience, and dignity of each individual is expected.

Poor behavior towards Staff is not acceptable.

2. Do not disrupt City Staff from their jobs
a. Elected and appointed officials should not disrupt City Staff while they are in meetings, on the phone, or
engrossed in performing their job functions in order to have their individual needs met. Do not attend City Staff meetings unless requested by Staff – even if the elected or appointed official does not say anything, his or her presence implies support, shows partiality, may
intimidate Staff, and hampers Staff’s ability to do their job objectively.

3. Never publicly criticize an individual employee
a. Elected and appointed officials should never express concerns about the performance of a City employee in
public, to the employee directly, or to the employee’s
manager. Comments about Staff performance should
only be made to the City Manager through private
correspondence or conversation. Appointed officials
Agenda Item #12.1.

38 should make their comments regarding Staff to the City Manager or the Mayor.

4. Do not get involved in administrative functions
a. Elected and appointed officials acting in their individual capacity must not attempt to influence City Staff on the making of appointments, awarding of contracts, selecting of consultants, processing of development applications, or granting of City licenses and permits.

5. Do not solicit political support from Staff
a. Elected and appointed officials should not solicit any type of political support (financial contributions, display of posters or lawn signs, name on support list, etc.) from City Staff. City Staff may, as private citizens with
constitutional rights, support political candidates but all such activities must be done away from the workplace.

6. No Attorney-Client Relationship
a. Members shall not seek to establish an attorney-client relationship with the City Attorney, including his or her Staff and attorneys contracted to work on behalf of the City. The City Attorney represents the City and not
individual members. Members who consult with the City
Attorney cannot enjoy or establish an attorney-client
relationship with the attorney.
(d) Council Conduct with Boards, Committees and Commissions The City has established several Boards, Committees and Commissions as a means of gathering more community input. Citizens who serve on Boards, Committees and Commissions become more involved in government and serve as advisors to the City Council. They are a valuable resource to the City’s leadership and should be treated with appreciation and respect.

1. Respect Role of Liaison to City’s Boards,
Committees and Commissions
Several of the City’s Boards, Committees and Commissions have a Council Member who serves as its Council liaison. The City Council will collectively review and approve liaison appointments annually. Council Members serving as liaisons should act as an advisor and resource to
committee/board/commission members and the
committee/board/commission’s Staff liaison when issues
Agenda Item #12.1.

39 regarding process, procedure, attendance, interpersonal or public relations arise.

2. Respect that Boards, Committees and Commissions serve the community, not individual
Councilmembers
The City Council appoints individuals to serve on Boards, Committees and Commissions, and it is the responsibility of Boards, Committees and Commissions to follow policy
established by the Council. But Board, Committee and
Commission members do not report to individual
Councilmembers (whether or not they are serving as liaisons), nor should Councilmembers feel they have the power or right to threaten Board, Committee and Commission members with
removal if they disagree about an issue. Appointment and reappointment to a Board, Committee or Commission should be based on such criteria as expertise, ability to work with Staff and the public, and commitment to fulfilling official duties. A Board, Committee or Commission appointment should not be used as a political "reward."

3. Be respectful of diverse opinions
A primary role of Boards, Committees and Commissions is to represent many points of view in the community and to provide the Council with advice based on a full spectrum of concerns and perspectives. Councilmembers may have a closer working relationship with some individuals serving on Boards,
Committees and Commissions, but must be fair and respectful of all citizens serving on Boards, Committees and Commissions.

4. Keep political support away from public forums
Board, Committee and Commission members may offer political support to a Councilmember, but not in a public forum while conducting official duties. Conversely, Councilmembers
may support Board, Committee and Commission members
who are running for office, but not in an official forum in their capacity as a Councilmember.
(e) Elected and Appointed Officials’ Conduct With Each Other and the Public in Private Encounters

1. Continue Respectful Behavior in Private
The same level of respect and consideration of differing points of view that is deemed appropriate for public discussions, and set forth above in subsections (a) through (d), should be maintained in private conversations, including telephone calls, Agenda Item #12.1.

40 texts, e-mails or other forms of communication. Council Members and appointed officials shall refrain from abusive conduct, intimidation, bullying tactics, personal charges, or verbal attacks upon the character or motives of other members or the public.

2. Be Aware of the Insecurity (Non-Confidentiality) of Written Notes, Texts, Voicemail and E-mail
Technology allows words written or said without much
forethought to be distributed wide and far. Would you feel comfortable to have this note faxed to others? How would you feel if this voicemail message was played on a speakerphone in a full office? What would happen if this E-mail or text message were forwarded to others? Written notes, voicemail messages, texts and E-mail should be treated as potentially "public" communication.

3. Understand that Even Private Conversations can have Public Presence
Elected and appointed officials are always on display — their actions, demeanor, fitness, mannerisms, language and timing and form of communication are monitored by people around them that they may not know. Lunch table conversations will be eavesdropped upon, parking lot debates will be watched, latenight e-mails will be questioned and casual comments between individuals before and after public meetings noticed.

3.4 Enforcement and Sanctions
(a) Acknowledgement of Code of Ethics and Conduct
Upon assuming office each Councilmember, and each Board, Committee and Commission Member (“Member”), shall sign a statement affirming that he or she has been provided with and has read the Code of Ethics and Conduct. Each Councilmember, Board, Committee and Commission Member, shall adhere to the Code of Ethics and Conduct as well as the Council’s Rules of Procedure. Councilmembers who do not sign an acknowledgement that they have read and understand the Code of Ethics and Conduct shall be ineligible for intergovernmental assignments or Council subcommittees. Board, Committee and Commission members who do not sign an acknowledgement that they have read and understand the Code of Ethics and Conduct are not eligible to hold office. (b) Ethics Training for Local Officials
. Councilmembers, City Treasurer, City Clerk, Board, Committee, Commission Members and those listed on the conflict of interest code who Agenda Item #12.1.

41 are out of compliance with State or City mandated requirements for ethics training shall not represent the City on intergovernmental assignments or Council subcommittees and may be subject to sanctions.
(c) Behavior and Conduct
The St. Helena Code of Ethics and Conduct expresses standards of ethical conduct expected for members of the St. Helena City Council, Boards, Committees and Commissions. Each Member him or herself has the primary responsibility to assure that he or she understands and satisfies the ethical standards, so that the public can continue to have full confidence in the integrity of government. The chairs of Boards, Committees and Commissions and the Mayor and Council have the additional responsibility to intervene when actions of Members that appear to be in violation of the Code of Ethics and Conduct are brought to their attention. Without violating Brown Act serial meeting requirements, individual Members should point out to the offending Member perceived infractions of the Code of Ethics and Conduct.
(d) Council Authority
Under California law, the Council does not have the legal authority to remove Members elected or appointed to the City Council or to otherwise deprive them of their office. However, a majority of the Councilmembers may remove a Councilmember from any or all Council honorary and/or ceremonial positions and ad-hoc and standing committees, as well as from positions with other governmental agencies or other organizations they hold by virtue of appointment by the City Council. (e) Process to Address Alleged Violation of Code of Ethics and Conduct The Code of Ethics and Conduct addresses selective aspects of the governance of the City and supplements, but does not supplant other laws and rules that prescribe the legal responsibilities of City officials. Those include, among others, the California Constitution, various provisions of the California Government Code (including the Brown Act and the Political Reform Act) and Labor Code, federal laws prohibiting discrimination and harassment, and the provisions of the City’s own Municipal Code. It is expected that Members will manage their behavior in a manner consistent with the rules set forth above and behave within the bounds of their authority.

Members should be familiar with these laws to ensure that they exercise their responsibilities properly.

If, after receiving warning under 3.4(c), a Councilmember’s offenses continue, then the matter should be directed to the City Manager or the City Attorney.

Upon receipt of a complaint of a minor nature, the City Manager and the City Agenda Item #12.1.

42 Attorney shall together determine a course of action. Should they fail to resolve the complaint or should the complaint be of a serious nature, the City Manager and the City Attorney shall consult with the Mayor (unless the Mayor is the subject of the complaint, in which event they shall consult with the Vice Mayor or other Councilmember, in order of seniority, as is appropriate under the circumstances) in order to determine an appropriate course of action, including referral to the City Council.

The Mayor may administer counseling, verbal reprimands, and written warnings to Members of Boards, Committees and Commissions failing to comply with the Code of Ethics and Conduct. These lower levels of sanctions shall be kept private to the degree allowed by law. Copies of all written reprimands administered by the Mayor shall be distributed in memorandum format to the chair of the respective board or commission, the city clerk, the city attorney, the city manager, and the City Council. Written reprimands administered by the Mayor shall not be included in packets for public meetings and shall not be publicized except as required under the Public Records Act.

When deemed warranted, the Mayor or a majority of City Council may call for an investigation of a Member’s conduct. Should the City Manager or City Attorney believe an investigation is warranted, they shall confer with the City Council. The Council may ask the City Manager and the City Attorney to investigate the allegation and report the findings. The results of any such investigation shall be provided to the full City Council in the form of a Report to Council and shall be placed on the agenda of a noticed public meeting as “Information Only.” Any such report shall be made public and distributed in accordance with normal procedures.

It shall be the City Council’s responsibility to determine the next appropriate action. Any such action taken by City Council shall be conducted at a noticed public meeting. These actions include but are not limited to: discussing and counseling the Member on the violations; placing the matter on a future public hearing agenda to consider sanctions; forming a City Council ad hoc subcommittee to review the allegation, the investigation, and its findings, as well as recommend sanction options for City Council consideration.

The City Council, in its sole discretion, has the authority to enforce the Code of Ethics and Conduct against Members depending upon the extent and severity of the violation by means of either (i) a warning (ii) a written reprimand; (iii) censure; (iv) removal from assignments; or (v) other action as deemed appropriate to the City Council. Any form of discipline imposed by the City Council shall be determined by a majority vote of at least a quorum of the Council at a noticed public meeting and such action shall be preceded by a Report to Council with supporting documentation. Any Report to Council addressing alleged misconduct by a Member shall be routed through the Office of the City Attorney for review of whether any information is exempt Agenda Item #12.1.

43 from disclosure (subject to redaction) based on privacy interests authorized under the Public Records Act.

3.5 Implementation
The Code of Ethics and Conduct is intended to be self-enforcing and is an expression of the standards of conduct for members expected by the City. It therefore becomes most effective when members are thoroughly familiar with it and embrace its provisions.

For this reason, this document shall be included in the regular orientations for candidates for City Council, City Treasurer, City Clerk, applicants to Board, Committee and Commissions, and newly elected and appointed officials.

Members entering office shall sign the following statement (below) acknowledging they have read and understand the Code of Ethics and Conduct.

In addition, the Code of Ethics and Conduct shall be periodically reviewed by the City Council, Boards, Committees and Commissions, and updated it as necessary.

I affirm that I have read and understand the City of St. Helena Code of Ethics and Conduct for Elected and Appointed Officials.
__________________________________ _______________________ Signature Date
Agenda Item #12.1.

RESOLUTION NO. 2025-_____
A Resolution of the City Council of the City of St. Helena (1) Rescinding Resolution 2023-128 - Protocols for the City Council, Boards, Committees, and Commissions Rules of Procedure for the Conduct of Meetings & Standards of Conduct and (2) Reestablishing the Protocols for the City Council, Boards, Committees, and Commissions Rules of Procedure for the Conduct of Meetings & Standards of Conduct

RECITALS
A. N July 8, 2014, the City Council adopted Resolution No. 2014-45, establishing the protocols for Committees, Commissions and Boards; and B. On August 9, 2022, the City Council adopted Resolution No. 2022-72, adopting the most recent amended version of the City Council Rules of Procedure for the Conduct of Council Meetings & Standards of Conduct (the “Rules of Procedure”); and
C. On September 26, 2023, the City Council adopted Resolution No. 2023-128 which combined the Protocol for Committees, Commissions and Boards with the City Council Rules of procedure; and
D. On September 26, 2023, the City Council provided direction for Mayor Dohring and Council Member Hardy to add language back to Section 3.4(e) for the process to address alleged violations of the Code of Ethics and Conduct; and E. The City Council desires to amend the Protocols for the City Council, Boards, Committees, and Commissions Rules of Procedure for the Conduct of Meetings & Standards of Conduct.

F. RESOLUTION
NOW, THEREFORE, BE IT RESOLVED The City Council of the City of St. Helena, California, does resolve as follows:

1. The City Council of the City of St. Helena hereby finds and determines that the foregoing recitals are true and correct; and

2. The City Council rescinds Resolution 2023-128 Protocols for the City Council, Boards, Committees, and Commissions Rules of Procedure for the Conduct of Meetings & Standards of Conduct.

3. This Resolution reestablishes Protocols for the City Council, Boards, Committees, and Commissions Rules of Procedure for the Conduct of Meetings & Standards of Conduct and shall take effect immediately upon its adoption.

Agenda Item #12.1.

PASSED, APPROVED AND ADOPTED by the City Council of the City of St.

Helena, California, at a regular meeting held on February 25, 2025, by the following vote:

Mayor Paul Dohring: ____
Vice Mayor Michelle Deasy: ____
Council Member Aaron Barak: ____
Council Member Kate Spadarotto: ____
Council Member Billy Summers: ____
APPROVED: ATTEST:
________________________ ________________________
Paul Jamison Dohring, Mayor Erika Opp, Acting City Clerk Agenda Item #12.1.

Agenda Report to the City Council
Agenda Section: NEW BUSINESS
Department: Finance
DATE: February 25, 2025
FROM: Mandy Kellogg, Administrative Services Director
SUBJECT: Fiscal Year 2023-24 Annual Comprehensive Financial Report and Independent Auditor's Report on Internal
Control Over Financial Reporting.

RECOMMENDED
ACTION:

Staff recommends the City Council receive accept the
Comprehensive Annual Financial Report of the City of St.

Helena for Fiscal Year Ended June 30, 2024.

PREVIOUS COUNCIL
ACTION:

None.

STATEMENT OF THE
PURPOSE:

The purpose is to present the FY 2023-24 Annual
Comprehensive Financial Report.

FINANCIAL IMPACT: None.

BACKGROUND:

The City of St. Helena has undergone the fiscal year audit and issued its Annual Comprehensive Financial Report for fiscal year ended June 30, 2024. The City publishes an annual report to fully disclose its financial information, as well as to comply with state and federal requirements and bond covenants.

The financial audit and the preparation of the financial statements takes place over several months, beginning just after the end of the fiscal year and continuing through the time the books are closed and the Annual Comprehensive Financial Report is published. Staff coordinates with the auditor to ensure that the work is completed accurately and timely.

The City contracts for an annual independent audit of its financial statements. In January 2020 the City issued an RFP for professional auditing services upon expiration of the existing contract for auditing services. On April 28, 2020, the City signed a threeyear Professional Services Agreement with Brown Armstrong Accountancy Corporation to prepare the City’s annual audited financial statements through FY 2022 with an option to extend the contract for an additional two years.

On June 27, 2023 the City Council approved an extension to the contract for an additional two years. The Annual Comprehensive Financial Report will be available on the City of St. Helena’s website on February 28, 2025 at the following link: Annual Comprehensive Financial Report | City of St Helena.

Agenda Item #13.1.

DISCUSSION:

ANNUAL COMPREHENSIVE FINANCIAL REPORT OVERVIEW
The City of St. Helena’s Annual Comprehensive Financial Report consists of three sections:

1. Introductory Section: provides general information on the government’s structure and the letter of transmittal.

2. Financial Section, which contains the following:
o Independent auditor’s report
o Management discussion and analysis (MD&A) - The MD&A provides a simple narrative introduction, overview, and analysis of the basic financial statements.
o Basic financial statements
o Fund financial statements
o Notes to the financial statements
o Required Supplemental Information
o Optional Supplementary Information

3. Statistical Section: presents detailed information as a context for understanding information in the financial statements, note disclosures, and required supplementary information.

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING
In addition to producing the City’s Annual Comprehensive Financial Report, it is the responsibility of the independent auditor to provide to the City of St. Helena a report on internal control over financial reporting and a report on compliance with other matters based on the audited financial statements. The Report on Internal Control and Other Matters identifies deficiencies in internal control that the auditor considers to be either material weaknesses and/or significant deficiencies. Additionally, the auditor performed tests of the City’s compliance with certain provisions of laws, regulations, contracts, and grant agreements.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis.

A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented or detected and corrected on a timely basis.

A significant deficiency is a deficiency, or combination of deficiencies, in internal control less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Agenda Item #13.1.

For the FY 2023-24 audit, the Independent Auditor's Report on Internal Control Over Financial Reporting disclosed that there were no instances of significant deficiency, material weakness or instances of noncompliance.

Overview of Audited Financial Statements
All Funds: City of St. Helena's Net Position
The following chart shows the net position at the end of FY 23/24 compared to FY 22/23.
 The net position at the end of FY 23/24 was $96.6 million, which is an increase of $7.0 million from FY 22/23.
 Business-type activities, which is water and wastewater, increased by $2.8 million and governmental activities increased by $4.2 million.

All Funds: Changes in the City of St. Helena's Revenues and Expenses The following chart shows a comparison of all funds of revenues and expenditures from FY 22/23 to FY 23/24.
 Revenues increased overall by 39.08% to $40.1 million.  Expenses increased overall by 20.1% to $33.1 million.

Agenda Item #13.1.

Governmental Activities: Revenues
The following chart shows a comparison of Governmental Activity revenues from FY 22/23 to FY 23/24.
 Overall revenues increased by 22.2% to $25.1 million.  The increase in Operating Grants & Contributions was related to a prior period adjustment.
 The increase in Property tax is related to timing of payments received in FY24 that were recorded as deferred revenue for FY23.
 Sales tax saw a slight decline, while Transient Occupancy Tax revenues remained unchanged from the previous year.
 Other revenues increased by $0.9 million from the prior year is primarily due to better performance on investments resulting in higher collections in investment earnings.

Agenda Item #13.1.

Governmental Activities: Expenses
The following chart shows a comparison of Governmental Activity expenses from FY 22/23 to FY 23/24.
 Overall expenses increased by 21.7% to $21.0 million.  The substantial increase in Public Safety expenses from the prior year is related to an accounting transaction to record changes in pension obligations in the financial statements.
 The increase in Public Works is related to the addition of one FTE in the Streets Division and increased costs related to engineering services, tree maintenance, and weed abatement.
 The increase in Parks and Recreation is related increased community activities, including summer concert series, and moving 1 FTE from Administration to Parks & Recreation.

Agenda Item #13.1.

Governmental Funds
The following chart shows a comparison of the Governmental Fund balances from FY 22/23 to FY 23/24, which includes nonspendable, restricted, assigned, and unassigned balances.
 The General Fund Balance on the left side of the chart and reported on page 19 of the audited financial statements includes Funds 101, 283, 286, 287, 289, and 593. This balance has increased to $16.2 million as of June 30, 2024.  The General Fund Balance shown in the center of the chart is Fund 101 only.

This balance increased to $15.9 million as of June 30, 2024.  A new major fund was created this year for Streets Improvement in the amount of $0.7 million.
 The Non-Major Fund Balance decreased 6.4% to $18.2 million as of June 30, 2024, primarily due to Streets Improvement being reclassified as a major fund.

Agenda Item #13.1.

General Fund: Budget vs. Actuals
The following chart shows a comparison of the General Fund budgeted revenues and expenses to actual revenues and expenses for FY 23/24.
 General Fund Revenues exceeded budgeted amounts by $1.7 million. Property Tax, Sales Tax, and Transient Occupancy tax revenues received were higher than anticipated.
 Investments performed better than anticipated yielding higher investment earnings.
 The City received non-budgeted revenue related to reimbursements associated with emergency response and grant reimbursements that were budgeted in the prior year.
 General Fund actual expenditures were less than adopted by $4.3 million. The primary reason for the savings was due to contracts not being expended for projects continuing into the following fiscal year.

Agenda Item #13.1.

Business-Type Activities: Revenues and Expenses
The following chart shows a comparison of the business-type activities from FY 22/23 to FY 23/24.
 Revenues increased by 81.2% to $14.9 million. The increase was attributed to newly approved water and wastewater rate increases in the amount of 28% and 50% respectively going into effect in September 2023.
 Expenses increased by 17.5% to $12.1 million. The increase was primarily due to contracts related to Water Capital Improvement costs and increased insurance costs.

Agenda Item #13.1.

Capital Assets
At the end of the fiscal year 2024, the City has a total of $79.8 million invested in a broad range of capital assets. This was an increase of $7.9 million from the prior fiscal year, which is primarily to Construction in Progress for project S-52 Wastewater Treatment Plant Upgrade and R23-79 Pavement Restoration.

Debt
At the end of fiscal year 2024, Governmental Activities had $19.2 million in long-term debt liabilities and Business-type Activities had $24.7 million. The overall debt increased by 7.3% from the prior year. The increase was due to the following:
 An increase in Net Pension liability based on actuarial updates.  Issuance of a Wastewater Installment Agreement to fund the Wastewater Treatment Plant Upgrade.

ENVIRONMENTAL REVIEW: None.

GOAL:

Goal 4: Provide Effective Community Information & Opportunities for Engagement DOCUMENTS ATTACHMENTS:

Draft Financial Statements Ending June 30 2024
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California
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California
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Opinions
Basis for Opinions
Government Auditing Standards
Responsibilities of Management for the Financial Statements Agenda Item #13.1.

Auditor’s Responsibilities for the Audit of the Financial Statements Government Auditing Standards
Government Auditing Standards
Required Supplementary Information
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Supplementary Information
Other Information
Government Auditing Standards
Government Auditing Standards
Government Auditing Standards
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General Fund
2022 General Obligation (GO) Bond Fund
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Street Improvement Fund
Water Enterprise Fund Wastewater Enterprise Fund
Internal Service Fund
Custodial Fund
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Leases
Subscription-Based Information Technology
Arrangements (SBITAs).

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Accounting
and Financial Reporting for Pensions
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Accounting Changes and Error Corrections
Compensated Absences
Certain Risk Disclosures
Financial Reporting Model Improvements.

Disclosure of Certain Capital Assets.

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Results of the City of St. Helena
Financial Statement Audit
for the Fiscal Year Ended June 30, 2024

BROWN ARMSTRONG ACCOUNTANCY CORPORATION
4200 Truxtun Ave., Ste. 300 Bakersfield, CA 93309 | 661.324.4971 | Fax 661.324.4997 www.ba.cpa | Contact: Lindsey Zimmerman, CPA | [email protected] 1 Agenda Item #13.1.

February 25, 2025
To the City Council Members
City of St. Helena
I am pleased to present to you the results of our audit of the City of St. Helena (the City’s) financial statements for the fiscal year ended June 30, 2024.

I look forward to presenting the results of the audit and addressing your questions.

Sincerely,
Lindsey Zimmerman, CPA
Partner
2 Agenda Item #13.1.

AGENDA
 Brown Armstrong Background/Experience
 Scope of Services Recap
4 5
 Audit Purpose and Responsibilities
 Audit Process
 Results of the Audit
o Audit Opinion and Required Communication
6 9
10 3
Agenda Item #13.1.

BROWN ARMSTRONG ACCOUNTANCY CORP
4 Established in 1974
9 Partners (7 audit partners)
63 Total Employees (42 audit)
Offices in Bakersfield, Stockton & Fresno
Organizations we audit
Approximately 400 audits performed a year
Cities we recently audited
Morro Bay
Bakersfield
Fresno
Paso Robles
Visalia
Tulare
Laguna Woods
County of Napa, Santa Cruz, Riverside, Santa
Barbara, Merced, Fresno, Tulare
Agenda Item #13.1.

SCOPE OF SERVICES RECAP
5 Audit of the City’s financial statements in
accordance with US generally accepted
auditing standards and government
auditing standards (GAS).
Other communications and reports required by
professional standards including:
Required Communication
Report on Internal Control Over Financial Reporting
and on Compliance and Other Matters in
Accordance with GAS
Agenda Item #13.1.

AUDIT PURPOSE
6 What is the purpose of the audit?
An audit provide an independent, objective assessment of the stewardship of governmental funds
The City auditor independently and carefully examines and audit the books, records, accounts, and funds
 Audits are essential to government accountability to the public Agenda Item #13.1.

MANAGEMENT’S RESPONSIBILITY
7 Responsible for the financial statements
Present the financial statements in accordance with accounting principles generally accepted in the USA.
Adopt proper accounting policies
Establish and maintain the effectiveness of internal controls over financial reporting and compliance
Prevent and detect fraud
Agenda Item #13.1.

AUDITOR’S RESPONSIBILITY
8 Perform the audit in accordance with Auditing Standards Generally Accepted in the USA and Government Auditing Standards
Communicate to Those Charged with Governance
Assess audit risk of internal controls over financial reporting and compliance Determine the fairness of the presentation of the financials as a whole Issue opinions and required communication letters
Agenda Item #13.1.

AUDIT PROCESS
9 Phase I Phase II Phase III Phase IV
Audit Planning Interim Field Work Final Field Work Completion Familiarize ourselves with operating
environment
Assess internal control environment Plan and perform substantive audit procedures
Perform completion procedures
Perform risk assessment procedures Perform SAS 99 (fraud evaluation) procedures
Conduct final analytical review Draft internal control and management letter comments
Determine planning materiality Identify internal control strengths and weaknesses
Consider audit evidence sufficiency Draft audit opinion and other reports Perform preliminary analytical review Evaluate design and implementation of selected
controls
Conclude on critical accounting
matters
Obtain legal confirmations
Develop the audit plan and identify
significant audit areas
Test controls over financial
transactions
Conduct exit conference with
management, including discussion
of proposed audit adjustments,
internal control and compliance
findings, and management letter
recommendations, if any
Confirmation of account balances Understand accounting and reporting activities
Issue auditor’s report, report on
internal control, SAS 114 letter and
management letter
Determine nature and extent of audit
procedures
Reevaluate the progress of the
audit and make any changes on
audit approach and procedures, if
necessary
Presentation of audit results and
discussion of all reports
Agenda Item #13.1.

RESULTS OF THE AUDIT
Report Summary of Opinion/Required Communication
Report on Financial Statements (Opinion) • Unmodified (Clean) Report on Internal Control Over Financial Reporting
and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance
with Government Auditing Standards
• No noncompliance noted
• No material weaknesses and no significant deficiencies 10 Agenda Item #13.1.

RESULTS OF THE AUDIT (Continued)
Report Summary of Opinion/Required Communication
Required Communication to the City Council in
Accordance with Professional Standards (SAS 114)
• New GASB Statement – GASB Statement No. 100
•Significant Estimates and Sensitive Disclosures
Reviewed
•Capital assets and depreciation – useful lives
•Allowance for doubtful accounts
•Leases and SBITAs
•Net Pension Liability Estimates
•Net OPEB Liability Estimates
 Based on actuary assumptions
• Difficulties encountered in performing the audit – None • Corrected and Uncorrected Misstatements – None
• Disagreements with Management – None
• Management representation letter
• Other Audit findings or issues – None
11 Agenda Item #13.1.

Brown Armstrong Accountancy
Corporation
4200 Truxtun Ave., Suite 300
Bakersfield, CA 93309
(661) 324-4971
[email protected]
THANK YOU! QUESTIONS?
Lindsey Zimmerman, CPA
Partner
12 Agenda Item #13.1.

Fiscal Year
2023/2024
Annual
Comprehensive
Financial
Report
City Council Agenda Item
February 25, 2025
Agenda Item #13.1.

FY 2023-2024
Financial Highlights - All Funds
St. Helena’s Net Position
$.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
$100.0M
2024 2023 2024 2023 2024 2023

6.1 4.4

11.9 10.5

18.1 14.9

23.0 21.8

23.0 21.8

40.0 38.3

15.9 14.6

55.4 52.9
Invested in Capital Assets
Restricted
Unrestricted
Governmental Activities
Business-type Activities
Totals
Agenda Item #13.1.

FY 2023-2024
Financial Highlights - All Funds
Changes in the City of St. Helena’s Revenues and Expenses $.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
2024 2023 2024 2023 2024 2023

25.1 20.6

14.9 8.2

40.1 28.8

21.0 17.2

12.1 10.3

33.1 27.5 Expenses
Revenues
Governmental
Activities
Business-type
Activities
Totals
Agenda Item #13.1.

FY 2023-2024
Highlights
Governmental Activities
Revenues
$.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
$8.0M
Charges for
Services
Operating
Grants &
Contributions
Capital Grants
&
Contributions
Transient
Occupancy
Taxes
Property Tax Sales Tax Other

2.3 3.2

0.0 4.4

7.2 5.7

2.3 1.8

1.0 0.0

4.4 6.2

5.8 1.4
FY 2023/24
FY 2022/23
Agenda Item #13.1.

FY 2023-2024
Highlights
Governmental Activities
Expenses
$.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
$8.0M
General
government
Planning and
Building
Public Safety Public works Library Parks and
Recreation
Interest on
Long-term
Debt

4.5 1.4

7.5 4.7

1.3 1.3

0.3 4.2

1.2 5.7

4.1 1.1

0.8 0.1
FY 2023/24
FY 2022/23
Agenda Item #13.1.

FY 2023-2024
Highlights
Governmental Funds
Agenda Item #13.1.

FY 2023-2024
Financial Highlights
General Fund
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
$14.0M
$16.0M
$18.0M
$20.0M
$22.0M
Revenues Expenses

18.1 22.0

19.8 17.7
Budgeted
Amounts
Actual Amounts
Agenda Item #13.1.

FY 2023-2024
Financial Highlights
Business-Type Activities
Revenues and Expenses
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
$14.0M
$16.0M
Revenues Expenses

14.9 12.1

8.2 10.3
FY 2023/24
FY 2022/23
Agenda Item #13.1.

FY 2023-2024
Financial Highlights
Long-Term Debt

0.8 0.1

11.0 0…

0.8 0.4

5.3 0.5 0.0
Governmental Activities
Compensated
Absences
Claims
Net Pension
Liability
Finance Leases
Leases Payable
Subscriptions
Payable
2022 GO Bond
2022 GO Bond
Premium
Reimbursement
Agreement

3.3 4.3

0.9 9.4 0.9

3.0 0.0
Business-Type Activities
Water - 2012B
Water Loan Payable
Wastewater - 2012B
Wastewater 2005B
Wastewater Loan
Payable
Net Pension Liability
Agenda Item #13.1.

Agenda Report to the City Council
Agenda Section: NEW BUSINESS
Department: Finance
DATE: February 25, 2025
FROM: Mandy Kellogg, Administrative Services Director
SUBJECT: Fiscal Year (FY) 2024-25 2nd Quarter Finance Report and Consideration of a Resolution Approving Mid-Year Budget Adjustments for FY 2024-25.

RECOMMENDED
ACTION:

Staff recommends approval of the attached resolution.

PREVIOUS COUNCIL
ACTION:

None.

STATEMENT OF THE
PURPOSE:

To provide an update on FY 2024-25 budget performance
and request authorization for budget amendments related to revenue and expenditure adjustments based on current activity and projections through the end of the fiscal year.

FINANCIAL IMPACT: The total financial impact of the budget recommendations is $26,613, funded through General Fund Reserves. There is no impact on the Water Fund, as the additional budget request was offset by reducing the excess revenue
originally designated for transfer to the Water Capital Fund.

BACKGROUND:

Municipal Code Title 2, §2.24.030 states the Director of Finance shall deliver to the City Manager and to the Council at a regularly scheduled Council Meeting a budget report showing the budget status at the end of the preceding quarter. The Q2 Quarterly report is combined with the mid-year budget report/adjustments.

After conducting a review of the status of the City’s budget as of December 31, 2024, this report is presented to provide an overview of revenues and expenses at mid-year as they relate to various funds. The City has traditionally amended its budget during the year as new and updated information becomes available, or at various times during the year to appropriate funds for expenses that were not anticipated at the time the budget was adopted.

Staff has prepared the following for Council:

1. Second Quarter (Q2) staff report for Fiscal Year (FY) 2024-25. This report is a summary of transactions from July 1, 2024 through December 31, 2024.

2. Recommended Mid-Year Budget Adjustments.

3. FY 2024-25 Q2 List of Checks over $50,000 (Attachment 1).

Agenda Item #13.2.

4. FY 2024-25 Q2 Estimated Cash Balances at December 31, 2024 (Attachment 2).

5. FY 2024-25 Q2 Revenue and Expense Summaries - General, Water, and Wastewater Funds (Attachments 3-8).

DISCUSSION:

The intent of this report is to highlight the conclusions of the mid-year budget analysis.

The report is broken down into four different Fund Types - General, Water, Wastewater, and Other Funds. The Net Position Tables for the General Fund, Water Fund, and Wastewater Fund include recommended adjustments.

Information presented below reflects transactions posted through December 31, 2024.

Additional details for the General Fund, Water Fund, and Wastewater Fund are provided as Attachments 3-8.

GENERAL FUND
General Fund Revenues - 12/31/24 Balances and Recommended Budget Adjustments General Fund revenues received from July 1, 2024 through December 31, 2024 for Fiscal Year (FY) 2024-25 are $9,217,696 of the $18,708,046 adopted budget or 44%.

Comparatively, at the same time last year FY 2023-24 Q2, total General Fund revenues collected was $7,853,051 or 43%. Overall revenue collections are trending slightly lower than projections, which is primarily due to lower sales tax collections during the reporting period when compared to the prior fiscal year. General Fund revenues are divided into the following categories:

1. Property Tax

2. Sales Tax

3. Transient Occupancy Tax (TOT)

4. Other Taxes

5. Charges for Service

6. Fines and Forfeits

7. Licenses and Permits

8. Development Fees

9. Intergovernmental

10.Interest and Rents

11.Miscellaneous
The primary General Fund revenues include Property Tax, Sales Tax, and TOT.

Several revenue adjustments are being recommended due to the performance during the first half of the fiscal year predominately in property tax and sales tax collections. On October 1, 2024, Napa County released the property tax revenue estimates for Fiscal Year 2024-25. The estimates are approximately 3.3% higher than the original projections. In addition, the City received the Excess ERAF payment, which was 29.5% higher than budgeted. Overall, the updated property tax revenue estimated will yield an additional $269,499 in revenue.

Agenda Item #13.2.

Sales Tax receipts decreased by 17.4% in 3rd Quarter 2024 as compared to the same quarter last year, due to a decrease of $16,176,000 in taxable sales. The decline in performance caused Avenu to decrease the original revenue projections by 9.6%, which is a reduction of $545,847 in the projected sales tax revenue.

Sales tax projections in California are being revised downward due to macroeconomic uncertainties stemming from both political and sector-specific factors. Changes in administration at the state and federal levels introduce potential shifts in economic policies, regulatory frameworks, and funding allocations that may impact consumer confidence and business investment. Additionally, the transportation and construction sectors—both significant contributors to taxable sales—are experiencing fluctuations in activity. Delays or reductions in infrastructure spending, supply chain disruptions, and evolving market conditions in these industries contribute to softened revenue expectations. Given these uncertainties, a more conservative approach to sales tax forecasting is necessary to ensure fiscal prudence and budgetary stability. The graph below shows St. Helena sales tax performance compared to Napa Countywide and Statewide over the last three years.

During Q3 2024 St. Helena experienced an overall 11.6% decline in local business activity when compared to the same period in the prior year, with the declines in Food Agenda Item #13.2.

Products, Transportation, and Construction. The chart below compares St. Helena's performance compared to California.

The summary of General Fund revenues (Attachment 3) takes into consideration the adjustments noted in Table 1.

Table 1 - General Fund Revenue Budget Adjustment Recommendations:

Account Description Amount
101-30-10-00-00 Property Tax Secured 167,530
101-30-11-00-00 ERAF Shift to State 94,932
101-30-20-00-00 Property Tax - Unsecured 8,562
101-30-40-00-00 Sales Tax (385,556)
101-30-44-00-00 Sales Tax - Measure D (160,291)
101-31-70-00-00 Investment Earnings 210,000
101-32-20-00-00 Homeowner Property Tax (1,525)
101-32-80-00-00 Emergency Relief (1) 266,600
101-33-74-00-00 Planning App & Permit Fees 49,035
101-33-84-00-00 Public Works App & Permit Fees 23,450
101-34-31-00-00 Donations 2,500
101-34-31-48-00 Donations - Fire Department 5,500
101-34-51-00-00 Sale of Capital Assets 16,750
101-34-70-00-00 Other Revenue 65,000
Total General Fund Revenue Adjustment 362,487
(1) Anticipated reimbursements for fire response, which will offset the increased salary costs in the Fire Department.

General Fund Expenses - 12/31/24 Balances and Recommended Budget Adjustments General Fund expenses through December 31, 2024 are $9,736,033. Spending is at 51% of the approved amount for the year. Spending for the previous year FY 2023-24 Q2 was at 48%. Attachment 4 provides a summary of expenditures by Department through FY 2024-25 Q2. Due to several unanticipated high priority expenses related to Agenda Item #13.2.

ongoing maintenance and projects staff is recommending additional budget adjustments. All budget increase recommendations are presented in Table 2.

Table 2 - General Fund Expenses Budget Increase Recommendations:

Account Description Adjustment

GENERAL FUND EXPENSES
101-48-00-20-24 Strike Team Salary (1) 240,000
101-48-00-20-30 Fire Department Overtime (1) 26,600
101-50-06-21-45 Library HVAC Access 8,000
101-50-06-21-45 Corp Yard Flooring 15,000
101-50-06-21-45 Water Treatment Plant Septic 15,000
101-50-06-21-45 Crane Shop Door Repair 20,000
101-50-06-21-45 Meily Park Bathroom Rehab 10,000
101-50-15-22-15 Thermoplastic Street Markings,
Stop Bars, and School Markings 10,000
101-50-15-22-15 Crack Seal Material 10,000
101-50-15-22-15 Street Sign Replacement 2,500
101-50-15-22-20 Concrete Grinder 4,500
101-50-15-22-20 Tools to Outfit Service Unit 208 3,500
101-50-15-26-30 Vehicle Outfitting 15,000
101-50-27-22-20 Parks Department Chainsaws 9,000

TOTAL GENERAL FUND EXPENSES BUDGET
INCREASE 389,100
(1) Reimbursed by California Office of Emergency Services (CalOES) for emergency fire response.

Staff also identified an additional $95,525 in expenses that were determined to be a lower priority and can be delayed at this time. These expenses are detailed in Table 3.

Table 3 - Delayed General Fund Expense Requests
Account Description Amount
101-50-15-26-30 Auger Attachment for Vermeer 8,000
101-50-15-22-20 Tig Welder 5,500
101-50-27-22-15 Complete Climbing Kit - Tree
Trimming 2,800
101-50-27-26-30 Woodchipper 69,225
101-50-27-26-30 John Deer Electric ZTrak Mower 10,000
Total General Fund Delayed Requests 95,525
The budget adjustments identified above, with the exception of the delayed requests, are included in the estimated net position detailed in Table 4.

Agenda Item #13.2.

Table 4 - General Fund Estimated Net Position 06/30/2025 Ending Fund Balance @ 06/30/2024 15,241,882 Net Position % Estimated Revenues @ 06/30/2025 (1) 19,070,533
Estimated Expenses @ 06/30/2025 (2) (21,913,563)
Encumbered Expenses from FY 2023-24
(3) (1,813,929)
Use of Reserves (4) 4,656,929
Estimated Unassigned Net Position 10,584,923 48.3%
(1) Total revenue includes mid-year recommended adjustments. (2) Total expenses include mid-year recommended adjustments. (3) Encumbrances are for expenses that were budgeted and encumbered in FY 2023-24 but were not expended by June 30, 2024.
(4) Mid-Cycle Budget Update authorized $2.8 million is use of reserves.

Financial Policy P-FI-0016 approved by City Council on May 23, 2023 states that it is Council's directed target to maintain an unassigned fund balance of thirty percent (30%) of annual operating expenditures. The recommended mid-year adjustments maintain the directed target through Fiscal Year 2024-25.

WATER FUND - 12/31/24 Balances and Recommended Budget Adjustments Water Enterprise revenue received is $3,816,864 or 38% of the estimated total revenues for FY 2024-25 through December 31, 2024. Revenues are lower than anticipated due to the timing of the bi-monthly billing cycle as this amount does not include charges from November and December 2024. Attachment 5 provides details of Water Fund revenues.

As a result of the revenue shortfall realized in FY 2023-24 due to a decline in water use, staff is providing a comparison of the water use in Hundred Cubic Feet (HCF) from FY 2023-24 to FY 2024-25 in the table below.

Table 5 - Water Usage Comparison
Fiscal
Year July August September October November December
2023-24 45,453 53,575 39,517 44,167 40,287 21,106
2024-25 57,242 59,015 51,627 54,657 29,653 21,988
%
Change 26% 10% 31% 24% -26% 4%
Overall, water usage is up 12.3% from the prior year. Staff will continue to monitor the water usage as it relates to the water revenues closely, but staff is not recommending adjusted the projected revenues at this time.

The negative amount recorded in 561-3870-00-00 CARES subsidy is due to the subsidy amount yet to be transferred from the General Fund.

Agenda Item #13.2.

Water expenditures through December 31, 2024, are $2,762,557. Overall Water Fund spending is at 36% of the adjusted amount for the year. The low percentage expended to date is a result of budgeted debt payments that have not yet been recorded in NonDepartmental. Attachment 6 provides a summary of spending by department for FY 2024-25 Q2 for the Water Fund.

While spending for the Water Fund is on track, staff is recommending the budget adjustments in Table 5 due to unforeseen high priority expenses.

Table 6 - Water Fund Expenditure Budget Increase Recommendations Account Description Adjustment

WATER FUND EXPENSES
561-50-31-22-15 Valve/Hydrant Gate Valve Exerciser 7,000 561-50-31-22-15 Water Shutoff Tool Kit 4,000
561-50-34-21-45 Poly Orthophosphate Actuators 15,000
561-50-34-21-45 Polymer & Ortho Carrier Water Actuators 20,000 561-50-34-22-37 Water Quality Improvement 25,000
561-50-34-26-70 Stonebridge Well Filter Media
Replacement 156,000
561-50-34-26-70 T1 Valve Actuator 1,500
561-50-34-26-70 Chemical Tank Cleaning 15,000
561-50-34-26-70 SCADA Monitoring System - Stonebridge
Wells 30,000
561-50-34-26-70 T2 Mixer 13,000
561-50-34-26-70 Raw Water Pit & Carbon Pit Awning 60,000 TOTAL WATER FUND BUDGET INCREASE 346,500
Staff also identified an additional $243,660 in expenses that were determined to be a lower priority and can be delayed at this time. These expenses are detailed in Table 7.

Table 7 - Delayed Water Fund Expense Requests
Account Description Amount
561-50-31-22-15 Dechlorinating Diffuser 2,500
561-50-31-22-15 Brass Fittings for Hydrant Valve Gate 800 561-50-31-26-30 Balloon Diffused Lights with Tripod 3,610 561-50-34-21-45 Sludge Dump View and Control via SCADA 10,000 561-50-34-21-45 Return Water NTU Monitor and Permag
Pump 20,000
561-50-34-21-45 SCADA Integration Filter NTU Monitors 18,000 561-50-34-22-15 Calibrate Clearwell Flow Meters 4,000
Agenda Item #13.2.

561-50-34-23-15 Remove cl2 Old Clearwell Monitor 1,000
561-50-34-23-15 Alkalinity Analyzer 7,000
561-50-34-23-30 cl2 Room Plumbing 750
561-50-34-23-30 Caustic Level Indicator 3,500
561-50-34-23-30 Chemical Room Floor Epoxy 1,000
561-50-34-23-30 Replace Alum and cl2 Level Indicator
Tubes 1,500
561-50-34-26-70 Remove Old Chemical Lines 15,000
561-50-34-26-70 Chemical Storage Building 30,000
561-50-34-26-70 Tank 2 Water Quality Monitoring System 100,000 561-50-34-26-70 Boat House Roof 10,000
561-50-34-26-40 Rebuild Weirs in Sludge Ponds 15,000
Total Water Fund Delayed Requests 243,660
The budget adjustments identified above, with the exception of the delayed requests, are included in the estimated net position detailed in Table 8.

Table 8 - Water Fund Estimated Fund Balance at 06/30/2024 Ending Fund Balance @
06/30/2024 7,194,157 Operating Reserve
Estimated Revenues @ 06/30/2025 9,966,726
Estimated Expenses @ 06/30/2025
(1) (9,242,616)
Transfers to Capital @ 06/30/2025 (724,110)
Encumbered Expenses from FY
2023-24 (2)
(691,668)
Use of Reserves 691,668
Estimated Net Position 6,502,489 11.2 Months
(1) Total expenses include mid-year recommended adjustments. (2) Encumbrances are for expenses that were budgeted and encumbered in FY 2023-24 but were not expended by June 30, 2024.

WASTEWATER FUND - 12/31/24 Balances and Recommended Budget Adjustments
Wastewater Fund revenue received is $1,806,400 or 34% of the estimated total revenues for FY 2024-25 through December 31, 2024. Revenues are lower than anticipated due to the timing of the bi-monthly billing cycle as this amount does not include charges from November and December 2024. Attachment 7 provides details for Wastewater Fund revenues.

Wastewater expenses through December 31, 2024 are $1,791,530. Overall Wastewater spending is at 29% for the fiscal year. The lower amount expended is due to Agenda Item #13.2.

outstanding contracts and timing of invoices. Attachment 8 provides a summary of spending by Department for FY 2024-25 Q2 for the Wastewater Fund.

Staff identified an additional $295,610 in expenses that were determined to be a lower priority and can be delayed at this time. These expenses are detailed in Table 9.

Table 9 - Delayed Wastewater Fund Expense Requests
Account Description Amount
571-50-20-22-15 Sewer Camera with Locator 2,000
571-50-20-26-30 Balloon Diffused Lights with Tripod 3,610 571-50-29-21-45 Irrigation for Spray Fields 200,000
571-50-29-23-30 SCADA Upgrade 90,000
Total Wastewater Fund Delayed Requests 295,610
No budget adjustment recommendations are being made for the Wastewater Fund. The estimated net position is detailed in Table 10.

Table 10 - Wastewater Fund Estimated Fund Balance at 06/30/2024 Ending Fund Balance @
06/30/2024 2,976,104 Operating Reserve
Estimated Revenues @ 06/30/2025 5,320,999
Estimated Expenses @ 06/30/2025
(1) (5,570,548)
Transfer to Capital @ 06/30/2025 -
Encumbered Expenses from FY
2024-25 (2)
(690,667)
Use of Reserves 940,216
Estimated Net Position 2,035,888 4.4 months
FY 2024-25 Q2 Checks over $50,000
Per staff recommendations on April 10, 2015, and as adopted by Fiscal Policy P-FI0016, Attachment 1 provides an account of all check over $50,000 issued in FY 2024- 25 Q1 and Q2.

ENVIRONMENTAL REVIEW:

None.

GOAL:

Goal 4: Provide Effective Community Information & Opportunities for Engagement DOCUMENTS ATTACHMENTS:

Agenda Item #13.2.

Resolution - FY 2024-25 Mid Year Budget Adjustments
Attachment 1 - FY25 Q2 Checks by Date
Attachment 2 - FY25 Q2 Estimated Cash Balances
Attachment 3 - FY25 Q2 General Fund Revenues
Attachment 4 - FY25 Q2 General Fund Expenses
Attachment 5 - FY25 Q2 Water Fund Revenues
Attachment 6 - FY25 Q2 Water Fund Expenses
Attachment 7 - FY25 Q2 Wastewater Fund Revenues
Attachment 8 - FY25 Q2 Wastewater Fund Expenses
Agenda Item #13.2.

CITY OF ST. HELENA
RESOLUTION NO. 2025-
RESOLUTION APPROVING FY 2024-25 MID-YEAR

BUDGET ADJUSTMENTS TO THE GENERAL FUND AND
WATER FUND.

A. The City has traditionally amended its budget during the year as new and updated information becomes available; and
B. It is necessary to increase revenue and expense projections for the General Fund and Water Fund.

NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ST. HELENA AS FOLLOWS:

1. Adoption of this resolution is not subject to CEQA; and

2. Authorizes budget adjustments to the following:

General Fund Revenues
Account Description Adjustment
General Fund Revenues
101-30-10-00-00 Property Tax - Secured 167,530
101-30-11-00-00 ERAF Shift to State 94,932
101-30-20-00-00 Property Tax - Unsecured 8,562
101-30-40-00-00 Sales Tax (385,556)
101-30-44-00-00 Sales Tax – Measure D (160,291)
101-31-70-00-00 Investment Earnings 210,000
101-32-20-00-00 Homeowner Property Tax (1,525)
101-32-80-00-00 Emergency Relief 266,600
101-33-74-00-00 Planning App & Permit Fees 49,035
101-33-84-00-00 PW App & Permit Fees 23,450
101-34-31-00-00 Donations 2,500
101-34-31-48-00 Donations – Fire Department 5,500
101-34-51-00-00 Sale of Capital Assets 16,750
101-34-70-00-00 Other Revenue 65,000
Total General Fund Revenue Adjustment 362,487
Agenda Item #13.2.

General Fund Expense
Account Description Adjustment
General Fund Expenses
101-48-00-20-24 Strike Team Salary 240,000
101-48-00-20-30 Fire Department Overtime 26,600
101-50-06-21-45 Library HVAC Access 8,000
101-50-06-21-45 Corp Yard Flooring 15,000
101-50-06-21-45 Water Treatment Plant Septic 15,000
101-50-06-21-45 Crane Shop Door Repair 20,000
101-50-06-21-45 Meily Park Bathroom Rehab 10,000
101-50-15-22-15 Thermoplastic Street Markings, Stop Bars, and School Markings 10,000
101-50-15-22-15 Crack Seal Material 10,000
101-50-15-22-15 Street Sign Replacement 2,500
101-50-15-22-20 Concrete Grinder 4,500
101-50-15-22-20 Tools to Outfit Service Unit 208 3,500
101-50-15-26-30 Vehicle Outfitting 15,000
101-50-27-22-20 Parks Department Chainsaws 9,000
Total General Fund Budget Increase 389,100
Water Fund Expenditures
Account Description Adjustment
Water Fund Expenditures
561-50-31-22-15 Valve/Hydrant Gate Valve Exerciser 7,000 561-50-31-22-15 Water Shutoff Tool Kit 4,000
561-50-34-21-45 Poly Orthophosphate Actuators 15,000
561-50-34-21-45 Polymer & Ortho Carrier Water Actuators 20,000 561-50-34-22-37 Water Quality Improvement 25,000
561-50-34-26-70 Stonebridge Will Filter Media Replacement 156,000 561-50-34-26-70 T1 Valve Actuator 1,500
561-50-34-26-70 Chemical Tank Cleaning 15,000
561-50-34-26-70 SCADA Monitoring System – Stonebridge
Wells 30,000
561-50-34-26-70 T2 Mixer 13,000
561-50-34-26-70 Raw Water Pit & Carbon Pit Awning 60,000 Total Water Fund Budget Increase 346,500
Agenda Item #13.2.

Approved at a Regular Meeting of the St. Helena City Council on February 25, 2025 by the following vote:

Mayor Paul Dohring: _____
Vice Mayor Michelle Deasy: _____
Council Member Aaron Barak: _____
Council Member Kate Spadarotto:_____
Council Member Billy Summers: _____
APPROVED: ATTEST:
______________________ ________________________
Paul Jamison Dohring, Mayor Erika Opp, Acting City Clerk Agenda Item #13.2.

User:

Printed:

Total for 8/23/2024: 170,143.02
123143 TEAMB Team Built Construction 08/28/2024 50,000.00 123099 NAP07 Napa County Auditor‐Controller's Office 08/23/2024 120,143.02 123100 NCTPA NVTA 08/23/2024 50,000.00
123048 TEAM Team Ghilotti 08/16/2024 83,529.77
Total for 8/16/2024: 413,529.77
Total for 8/13/2024: 233,730.09
123019 PGE PG&E 08/16/2024 330,000.00
Total for 8/9/2024: 61,240.66
122949 NAP06 NAPA, CITY OF 08/13/2024 233,730.09
Total for 8/6/2024: 551,366.89
122928 MARINIT Marin IT Corporation 08/09/2024 61,240.66 122887 M&GHILOT Maggiora & Ghilotti Inc. 08/06/2024 499,679.10 122915 SPRING Springbrook Software LLC 08/06/2024 51,687.79 122875 REMIF REMIF 07/31/2024 85,893.52
Total for 7/31/2024: 1,805,583.52
122804 CIRA CIRA 07/31/2024 1,466,984.33
122869 WESTYOST West Yost & Associates 07/31/2024 61,449.83 Total for 7/25/2024: 182,557.05
ACH KAISER Kaiser Foundation Health Plan, Inc. 07/31/2024 191,255.84 122765 DYETTBHA Dyett & Bhatia 07/25/2024 54,923.47
122778 NAP06 NAPA, CITY OF 07/25/2024 127,633.58
47156 PUB01 Public Emp Retirement System 07/12/2024 71,139.44 Total for 7/12/2024: 368,728.40
47106 NAP05 Westamerica Bank 07/12/2024 115,760.27
47155 NAP05 Westamerica Bank 07/12/2024 112,069.19
Total for 7/3/2024: 83,460.80
47101 PUB01 Public Emp Retirement System 07/12/2024 69,759.50 Check Date Check Amount
122502 REMIF REMIF 07/03/2024 83,460.80
Accounts Payable
Checks by Date ‐ Summary by Check Date
Mandy
2/21/2025 12:08 PM
Check No Vendor No Vendor Name
ATTACHMENT 1
Agenda Item #13.2.

Check No Vendor No Vendor Name Check Date Check Amount
123649 TELSTAR Telstar Instruments 10/31/2024 93,994.50 Total for 10/24/2024: 405,749.98
123636 NAP06 NAPA, CITY OF 10/31/2024 160,255.23
123596 REMIF REMIF 10/24/2024 127,636.70
123607 BBKLAW Best Best & Krieger, Attorneys at Law 10/24/2024 188,113.28 Total for 10/21/2024: 51,405.95
123591 NCTPA NVTA 10/24/2024 90,000.00
Total for 10/15/2024: 167,710.10
123573 STHELENA ST HELENA, CITY OF 10/21/2024 51,405.95 123515 REMIF REMIF 10/15/2024 94,880.08
123519 WECO WECO Industries, LLC 10/15/2024 72,830.02
123374 NAP06 NAPA, CITY OF 10/03/2024 164,758.83
Total for 10/3/2024: 524,838.18
123367 HALDRICH Haley & Aldrich, Inc. 10/03/2024 59,983.25 123370 M&GHILOT Maggiora & Ghilotti Inc. 10/03/2024 300,096.10 123351 NAP05 Westamerica Bank 09/27/2024 145,235.96
Total for 9/27/2024: 2,307,795.17
123305 Argonaut Argonaut Constructors 09/27/2024 2,090,720.60 123348 PUB01 Public Emp Retirement System 09/27/2024 71,838.61 123291 REMIF REMIF 09/24/2024 94,644.96
Total for 9/24/2024: 94,644.96
123223 GREATWE Great West Equipment Inc. 09/17/2024 73,365.00 Total for 9/17/2024: 73,365.00
47176 NAP05 Westamerica Bank 09/13/2024 111,272.00
Total for 9/13/2024: 567,155.24
47168 PUB01 Public Emp Retirement System 09/13/2024 71,311.07 47171 PUB01 Public Emp Retirement System 09/13/2024 72,259.36 47162 PUB01 Public Emp Retirement System 09/13/2024 72,948.77 47167 NAP05 Westamerica Bank 09/13/2024 121,797.35
Total for 9/9/2024: 87,548.53
47161 NAP05 Westamerica Bank 09/13/2024 117,566.69
Total for 8/28/2024: 50,000.00
123180 SOUTHWES Southwest Valve LLC 09/09/2024 87,548.53 Agenda Item #13.2.

Check No Vendor No Vendor Name Check Date Check Amount
Total for 12/6/2024: 422,300.95
Report Total (57 checks): 9,712,087.82
AP Checks by Date ‐ Summary by Check Date (2/21/2025 12:08 PM) Page 3 124000 MADFRI MF Zacherle Brewing Corp 12/06/2024 70,000.00 124001 THESAI The Saint 12/06/2024 70,000.00
123948 MEADHUNT Mead & Hunt 12/06/2024 67,498.02
123952 NAP06 NAPA, CITY OF 12/06/2024 157,505.43
Total for 12/3/2024: 93,351.00
123940 HALDRICH Haley & Aldrich, Inc. 12/06/2024 57,297.50 Total for 11/27/2024: 197,303.94
123911 TCWC TCW Concrete 12/03/2024 93,351.00
123865 Argonaut Argonaut Constructors 11/27/2024 110,037.94 123874 CDPOWER CD & Power 11/27/2024 87,266.00
47232 NAP05 Westamerica Bank 11/20/2024 109,964.83
Total for 11/20/2024: 385,843.70
47225 NAP05 Westamerica Bank 11/20/2024 134,118.77
47226 PUB01 Public Emp Retirement System 11/20/2024 70,332.79 Total for 11/5/2024: 158,485.19
47219 PUB01 Public Emp Retirement System 11/20/2024 71,427.31 123694 KHORN Kimley‐Horn and Associates, Inc 11/05/2024 56,885.42 123708 RECYCLE Recycle Away, LLC 11/05/2024 101,599.77
Total for 10/31/2024: 254,249.73
Agenda Item #13.2.

General Ledger
Balance Sheet w Acct Numbers by ALFRE
User: Mandy
Printed:  2/21/2025 12:22:48 PM
Period  01 ‐ 06
Fiscal Year 2025
Account Number Description Beg Bal Debits Credits End Bal 101 General Fund 14,608,073            10,584,068     10,897,354       14,294,788 209 (1) HOME Grant 5,794                              28,525           101,995              (67,676) 210 (1) Community Dev Block Grant 13,702                            28,899           204,675           (162,074) 211 EPA Grant ‐ ‐ ‐ ‐
212 (1) DUI Grant (83,982)               ‐             22,420           (106,402) 213 Officer Wellness Grant               64,675             11,071             12,000               63,746 216 Public Safety Impact             572,635               6,000 ‐             578,635 218 Public Library Foundation 59 ‐ 37 22
219 CLSA State Library Grant                 1,910 ‐ ‐                 1,910 222 Park Bond Act 222 ‐ ‐ 222
223 Skate Park Lighting Fund 1 ‐ ‐ 1
224 Public Safety (COPS)             466,645           135,345               5,975             596,015 225 State Gas Tax 2105               33,144             17,534 ‐               50,678 226 State Gas Tax 2106               20,423             10,694 ‐               31,117 227 State Gas Tax 2107               59,323             23,499               3,546               79,275 228 State Gas Tax 21075               14,847               2,000 ‐               16,847 229 State Gas Tax 2103             199,784             29,336 ‐             229,120 230 RMRA             138,550             48,356 ‐             186,906 235 Measure A               46,385 ‐ ‐               46,385 237 Emergency Flood Relief             177,117 ‐ ‐             177,117 238 Training Development Fund               24,402             31,080               6,470               49,012 240 Measure T         3,522,004           730,875 ‐         4,252,880 241 Measure T ‐ Class I Trails             154,569 ‐           140,000               14,569 277 (1) Prop 56 Grant              (62,691) ‐ ‐              (62,691) 278 BSCC Grant                 2,631 ‐ ‐                 2,631 279 Asset Forfeit               64,948 ‐               1,456               63,491 280 Teen Center Recreation Dept 144 ‐ ‐ 144
283 Tree City USA ‐ ‐ ‐ ‐
286 Bocce Ball               48,532 900             36,294               13,139 287 Harvest Festival                (6,334) ‐             23,034              (29,368) 288 Fourth of July               34,272 ‐             27,320                 6,952 289 Recreation Program                 1,400 ‐ ‐                 1,400 290 Tourism Improvement District             123,604           407,993           216,868             314,729 ATTACHMENT 2 Agenda Item #13.2.

Account Number Description Beg Bal Debits Credits End Bal 291 SB‐1186 State Fees 33,879                               ‐ 1,296                                   35,175 295 N.O.A.A. 2,754                  ‐                     ‐                                     2,754 329 Stabo Trust 37,921                ‐                     ‐                                   37,921 375 Murray Ex Trust 22,707                               ‐ 1,075                                   23,782 380 Friends and Foundation 73,292                            35,000             68,210               40,083 381 Ryan Library Trust (2,828)                 ‐                     ‐                                    (2,828) 382 Martin Estate Trust 3,340                  ‐                                       800                 2,540 384 Tweed Trust 730,498              ‐                                 29,884             700,614 420 1996 GO Bonds 12,840                ‐                     ‐                                   12,840 421 (1) 2022 GO Bonds (25,561)               ‐                               214,219           (239,780) 443 So St Helena Drainage Assessmt 30,602                ‐                     ‐                                   30,602 561 Water Enterprise 5,250,404                4,969,915       3,146,318         7,074,002 562 1977 Water Bond 60,230                ‐                     ‐                                   60,230 571 Sewer Enterprise 2,976,104                2,485,143       1,840,820         3,620,428 572 Wastewater Bond                      ‐ ‐                     ‐                     ‐ 581 Insurance Benefit Fund 72,662                ‐                                   6,911               65,751 582 Internal Service Garage Fund (133,183)                      367,692           181,331               53,178 592 Equipment Replacement Fund 916,040              ‐                                 47,543             868,497 593 Fire Equipment Replacement 1,063,968                      92,767             16,642         1,140,092 700 Flood Control Capital 325,564              ‐                                   3,103             322,462 713 Civic Impact 900,526                             ‐ 3,084                                 903,610 733 Capital Project Planning 348,530              ‐                                 87,266             261,264 734 Park Impact 1,200,756                        3,460             81,274         1,122,942 740 Traffic Mitigation Impact 2,892,700                         ‐ 2,150                             2,894,850 741 Street Capital Improvement 1,109,027                      60,268       3,044,900        (1,875,605) 742 Storm Drain Improvement 767,148                             ‐ 4,208                                 771,356 743 TDA Grant                      ‐ ‐                     ‐                     ‐ 744 Housing Impact                      ‐ ‐                     ‐                     ‐ 745 Parking In‐Lieu 664,945              ‐                     ‐                                 664,945 751 Affordable Housing 859,135                          51,859               3,793             907,201 752 Fund 908,406                         ‐ 217,801                             1,126,207 763 Water Capital Project 1,500,001                        4,651       1,416,379               88,273 764 Water Impact 457,070                             ‐ 2,933                                 460,003 773 Sewer Capital                      ‐ ‐                               288,311           (288,310) 774 Sewer Impact 1,321                                4,266               1,091                 4,496 890 General Fixed Assets                      ‐ ‐                     ‐                     ‐ 898 General Long Term Debt                      ‐ ‐                     ‐                     ‐ 999 Clearing Account (42,395,669)           22,130,397     19,988,211      (41,533,086) Asset Total                     ‐     42,166,448      ‐ 42,166,448 (1) Funds have receivables that are not reflected in the ending balance.

Agenda Item #13.2.

Actual Actual Actual Adopted Actual Adopted
Through
12/31/2024
Q2 %
Collected at
12/31/2024 Adjusted
Account Description 2021 2022 FY 2023 FY 2024 FY 2024 FY 2025 FY 2025 FY 2025 FY 2025 101‐30‐10‐00‐00 Property Tax‐Secured        4,491,375        4,557,240        4,845,720        5,049,888        5,153,320        5,119,070        2,545,544        5,286,600 101‐30‐11‐00‐00 ERAF Shift to State            465,733           496,468           577,641           380,617           434,928           322,194           417,126           417,126 101‐30‐20‐00‐00 Property Tax‐Unsecured              22,927           145,360           151,958           167,871           167,382           166,594           152,383           175,156 101‐30‐30‐00‐00 Prior Year Property Tax                4,323               9,361 192               1,699 274               1,775               1,405               1,775 101‐30‐90‐00‐00 Real Property Transfer Tax            171,689           154,175           153,359           154,175           146,307           161,113             22,695           161,113 101‐32‐05‐00‐00 In Lieu VLF              810,122           841,911           897,205           922,737           957,067           964,260           497,317           964,260 101‐32‐20‐00‐00 Homeowner Property Tax              12,492             14,983             14,803             14,226             14,362             15,720 954             14,195 5,978,661        6,219,497        6,640,879        6,691,213        6,873,640        6,750,727        3,637,423 54% 7,020,226 101‐30‐40‐00‐00 Retail Sales/Use Tax         2,945,506        3,620,282        3,584,494        3,437,112        3,534,189        3,583,406           974,734        3,197,850 101‐30‐42‐00‐00 Public Safety Sales Tax              69,493             76,783             82,610             80,300             91,100             84,315             26,815             84,315 101‐30‐44‐00‐00 Measure D        1,723,186        2,232,251        2,099,644        2,003,517        2,027,714        2,110,178           653,661        1,949,887 4,738,185        5,929,316        5,766,748        5,520,929        5,653,003        5,777,899        1,655,210 29% 5,232,052 ‐36.6%
101‐30‐50‐00‐00 Transient Occupancy Tax        1,558,565        4,434,291        4,070,799        3,820,555        4,051,038        4,011,583        1,872,958        4,011,583 101‐30‐51‐00‐00 Transient Tax Penalty              15,689             10,463               7,525               9,036               2,291               9,488 556               9,488 1,574,254        4,444,754        4,078,324        3,829,591        4,053,329        4,021,071        1,873,514 47% 4,021,071 101‐30‐60‐00‐00 Franchise Tax            210,659           278,659           459,034           565,600           641,451           588,224           134,373           588,224 210,659           278,659           459,034           565,600           641,451           588,224           134,373 23% 588,224 101‐30‐61‐00‐00 Comcast PEG Access Fees              21,994             23,195             22,962             22,500             22,365             23,400               5,406             23,400 101‐30‐75‐00‐00 Fire Inspection Fees 1,375                 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101‐31‐23‐00‐00 Other Fire Fees                2,850               5,350 ‐ ‐ ‐ ‐ ‐ ‐ 101‐33‐30‐00‐00 Sales Of Maps/Publications 108 11 ‐ 150 ‐ 156 ‐ 156 101‐33‐50‐00‐00 Police Services                7,002             53,324             21,244             25,000             19,536             26,000               6,538             26,000 101‐33‐60‐00‐00 Administrative Fees ‐ 75 ‐ ‐ ‐ ‐ ‐ ‐
101‐33‐70‐00‐00 Planning Fees                6,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 101‐33‐80‐00‐00 Engineering Fees ‐ 75 ‐ ‐ 150 ‐ ‐ ‐
39,329             82,029             44,206             47,650             42,051             49,556             11,944 24% 49,556 101‐31‐40‐00‐00 Vehicle Code Fines              24,974             68,562             53,777             37,900             29,176             39,416             15,653             39,416 101‐31‐50‐00‐00 Other Police Fines 8,917                             26,483             19,916             25,000             13,112             26,000               3,478             26,000 101‐31‐55‐00‐00 A/R Late Penalty 144 276               2,002 500               1,942 520 17 520 101‐33‐63‐00‐00 Civil Penalties ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
101‐33‐85‐00‐00 Public Works Violation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
101‐34‐20‐00‐00 Library Fines & Fees ‐ ‐ ‐ ‐ 12 ‐ 55 ‐
34,035             95,321             75,695             63,400             44,242             65,936             19,203 29% 65,936 101‐30‐70‐00‐00 Application & Permit Fees                3,375               1,375             11,650               2,000               2,825               2,000 165               2,000 101‐30‐80‐00‐00 Business License            149,069           112,534           189,072           179,044           163,777           179,044             39,873           179,044 101‐30‐81‐00‐00 Business License Penalty 619 129 347 350 146 350 53 350 101‐31‐20‐00‐00 Building Permits            587,287           504,179           492,736           500,000           594,940           500,000           242,662           500,000 101‐33‐15‐00‐00 Short Term Rental Permit              20,250             33,750             18,000             20,250             20,250             20,250             15,750             20,250 101‐33‐74‐00‐00 Planning App & Permit Fees            111,100             78,838           131,265           115,965           145,750           115,965           103,493           165,000 101‐33‐84‐00‐00 Public Works App & Permit Fees              54,300             58,350             62,975             38,000             63,175             38,000             61,450             61,450 101‐33‐86‐00‐00 Well Permit Fee ‐               1,300 650               1,300 ‐               1,300               1,200               1,300 926,000           790,456           906,694           856,909           990,863           856,909           464,646 54% 929,394 101‐33‐81‐00‐00 Public Works Land & Dev Fees              20,800             13,600               7,200               7,500               9,600               7,500               1,600               7,500 20,800             13,600               7,200               7,500               9,600               7,500               1,600 21% 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 ‐             48,855 101‐32‐80‐00‐00 Emergency Relief            952,591        1,152,059             70,951             15,312            ‐ 129,242 ‐           266,600 101‐34‐61‐49‐00 Contrib from Gov ‐ Police ‐               8,660 ‐ ‐ ‐ ‐ ‐ ‐ 101‐34‐71‐00‐00 Reimb State Mandated Costs                5,489 ‐               2,240             41,940             84,000               5,000 743               5,000 101‐34‐73‐00‐00 Other State Revenue 13 ‐ ‐ ‐           160,461 ‐ ‐ ‐ 101‐34‐75‐00‐00 Restitution 26 ‐ ‐ ‐ ‐ ‐ ‐ ‐
101‐36‐80‐00‐00 Library Abatement                5,522               3,652               5,051               5,051               4,257               5,051               2,784               5,051 101‐38‐70‐00‐00 Allocation from Other Agency ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,012,496        1,213,226           127,097           111,158           426,815             58,906               3,527 6% 325,506 Development Fees
Intergovernmental
Property Taxes
Sales Tax
Transient Occupancy Taxes
Other Taxes
Licenses and Permits
Fines and Forfeits
Charges for Service
General Fund Revenues
Development Fees
Intergovernmental
Licenses and Permits
Fines and Forfeits
Charges for Service
Other Taxes
Transient Occupancy Taxes
Sales Tax
Property Taxes
ATTACHMENT 3 Agenda Item #13.2.

Actual Actual Actual Adopted Actual Adopted
Through
12/31/2024
Q2 %
Collected at
12/31/2024 Adjusted
Account Description 2021 2022 FY 2023 FY 2024 FY 2024 FY 2025 FY 2025 FY 2025 FY 2025 General Fund Revenues
101‐31‐70‐00‐00 Investment Earnings (97,343)                       (329,259)           134,243             50,000           388,380             50,000             87,045           260,000 101‐34‐76‐00‐00 Cash Overage/Shortage                    ‐                     52                    ‐ (31)                    ‐                    ‐                    ‐ 101‐31‐75‐00‐00 Interest Income                    ‐                   133                    ‐ 317                                       ‐ 811                                       ‐ 318 101‐36‐10‐00‐00 Rental Income 79,904                           97,272           108,758             62,360             71,724             37,360               2,076             37,360 101‐36‐12‐00‐00 Rec Programs Facility Rental                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐36‐11‐00‐00 Tennis Court Rentals                    ‐                   225             14,568                    ‐ 225                                       ‐ 225                                      225 (17,438)         (231,577)           257,855           112,585           460,915             87,585             89,439 102% 297,585 101‐33‐20‐00‐00 Legal Cost Recovery                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐33‐21‐00‐00 Storm Drain Cost Recovery                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐33‐40‐00‐00 Other Filing/Certification Fee                       ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐21‐00‐00 Library Revenue                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐22‐00‐00 Library Copies                    ‐               1,504               2,146               1,500               2,110               1,500                   810               1,500 101‐34‐23‐00‐00 Library Lost Material                    ‐                   382                   298                   300                   307                   300                   145                   300 101‐34‐24‐00‐00 Library Room Rental                       ‐                      ‐ 38                                         ‐ 25                    ‐                    ‐ 101‐34‐31‐00‐00 Donations                    ‐                ‐ 1,000                    ‐                    ‐                    ‐                                  2,500               2,500 101‐34‐31‐48‐00 Donations ‐ Fire Department 4,000                 ‐                                   ‐ 6,200                                 ‐ 15,500                                  5,000               5,500 101‐34‐31‐49‐00 Donations ‐ Police Department 1,500                 ‐                                   ‐ 2,576                    ‐                    ‐                    ‐                    ‐ 101‐34‐51‐00‐00 Sale of Capital Assets 633                                   ‐ 6,687                    ‐                                       ‐ 404                                12,241             16,750 101‐34‐60‐00‐00 Contributions from non‐govt                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐61‐00‐00 Contributions from Government 1,058,502                 ‐ 1,041,554                    ‐                               ‐ 168,061                    ‐                    ‐ 101‐34‐61‐46‐00 Contributions from Gov ‐ Library 500                                   ‐ 1,000                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐70‐00‐00 Other Revenue 39,123                           99,863             29,936             55,000           133,083             55,000             97,774           120,000 101‐34‐70‐22‐47 Other Revenue ‐ Jingle                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐70‐47‐00 Other Revenue ‐ Recreation            123,996           186,522           188,160           160,000           170,929           160,000             62,593           160,000 101‐34‐70‐47‐01 Other Revenue                     ‐ ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 101‐34‐74‐00‐00 Insurance Refund                     ‐ ‐                    ‐                                       ‐ 270                    ‐                    ‐                    ‐ 101‐39‐98‐00‐00 Operating Transfers In 834,123                           4,486           172,715               6,066               6,066           226,934           226,934           226,934 2,062,376        1,342,998           402,068           223,136           496,485           443,734           407,998 92% 533,484 16,579,356     20,178,279     18,765,800     18,029,671     19,692,394     18,708,046        8,298,878 44% 19,070,533 Interest and Rents
Miscellaneous
TOTALS
Interest and Rents
Miscellaneous
Agenda Item #13.2.

General Ledger
Quarterly Budget Report GF Expenses
User: Mandy
Printed:  2/21/2025 12:43:33 PM
Period  01 ‐ 06
Fiscal Year 2025
Description Adopted Budget Encumbered Adjusted Budget YTD Spent Available Budget % of Budget Available
Non Departmental 1,760,682 291,815 2,150,224 737,990 1,120,420 52.1% Council 500,984 28,674 583,538 133,293 421,571 72.2%
Administration 1,137,700 106,929 1,319,179 527,049 685,201 51.9% Finance 1,107,058 220,306 1,235,363 524,553 490,504 39.7% Attorney 515,840 ‐ 515,840 162,177 353,663 68.6%
Planning/Building 1,262,103 556,675 2,030,608 745,762 728,172 35.9% Library 1,037,699 17,163 1,034,589 447,188 570,239 55.1% Parks & Recreation 1,157,135 5,748 1,472,578 594,949 871,881 59.2% Fire 2,650,505 ‐ 2,996,385 1,574,537 1,421,848 47.5%
Police 4,335,798 48,546 4,617,495 2,669,037 1,899,912 41.1% Public Works 4,536,518 464,422 5,382,893 1,619,499 3,332,284 61.9% Grand Total                20,002,021                  1,740,278                23,338,692                  9,736,033                11,895,694 51.0% ATTACHMENT 4 Agenda Item #13.2.

General Ledger
Quarterly Budget Report Water Revenues
User: Mandy
Printed:  2/21/2025 1:57:46 PM
Period  01 ‐ 06
Fiscal Year 2025
Account Number Description Adopted Budget Budget Adjustments Adjusted Budget YTD Received Uncollected 561 Water Enterprise
561‐38‐10‐00‐00 Water Revenue (723)                                       ‐                              (723) ‐ (723) 561‐38‐10‐00‐01 Residential‐Inside CL                  (4,689,611) ‐                  (4,689,611)                  (1,703,126)                  (2,986,485) 561‐38‐10‐00‐50 Residential‐Outside CL (476,862) ‐ (476,862) (100,534) (376,328) 561‐38‐10‐01‐00 Multi‐Dwelling‐Inside CL                  (1,149,201) ‐                  (1,149,201) (341,962) (807,239) 561‐38‐10‐01‐50 Multi Dwelling‐Outside CL (7,389) ‐ (7,389) (1,834) (5,555) 561‐38‐10‐10‐00 General Commercial‐Inside CL                  (3,277,581) ‐                  (3,277,581)                  (1,410,011)                  (1,867,570) 561‐38‐10‐17‐00 Landscape Meter (233,066) ‐ (233,066) (131,971) (101,094) 561‐38‐10‐99‐10 Fire Service‐Inside CL (81,259) ‐ (81,259) (53,830) (27,429) 561‐38‐10‐99‐20 Fire Service‐Outside CL (18,999) ‐ (18,999) (13,764) (5,235) 561‐38‐10‐99‐50 Finance Charges (18,000) ‐ (18,000) (61,754) 43,754 10 SB2 Planning Grant                  (9,952,690) ‐                  (9,952,690)                  (3,818,785)                  (6,133,905) 561‐34‐51‐00‐00 Sale Of Capital Asset ‐ ‐ ‐ (2,275) 2,275 51 Sale Of Capital Asset ‐ ‐ ‐ (2,275) 2,275
561‐38‐60‐00‐00 Water Meter Install Fee (5,500) ‐ (5,500) (2,793) (2,707) 60 Water Meter Install Fee (5,500) ‐ (5,500) (2,793) (2,707) 561‐31‐70‐00‐00 Investment Earnings (52,000) ‐ (52,000) ‐ (52,000) 561‐34‐70‐00‐00 Other Revenue (3,120) ‐ (3,120) (4,456) 1,336 561‐38‐70‐00‐00 CARE Subsidy 47,000 ‐ 47,000 11,670 35,330 70 CARE Subsidy (8,120) ‐ (8,120) 7,214 (15,334)
561‐33‐83‐00‐00 Raw Water Permit Fees (416) ‐ (416) (225) (191) 83 Raw Water Permit Fees (416) ‐ (416) (225) (191)
Grand Total                  (9,966,726) ‐                  (9,966,726) (3,816,864)                  (6,149,862) ATTACHMENT 5 Agenda Item #13.2.

General Ledger
Quarterly Budget Report Water Expenditures
User: Mandy
Printed:  2/21/2025 2:19:26 PM
Period  01 ‐ 06
Fiscal Year 2025
Description Adopted Budget Encumbered Adjusted Budget YTD Spent Available Budget % of Budget Available
Non Departmental 1,094,159                  ‐                 1,774,747 300,074                 1,474,673 83.09% Council 26,706 ‐ 30,783 11,539 19,244 62.52%
Administration 367,868 ‐ 371,379 185,595 185,785 50.03% Finance 639,097 62,336 685,063 251,175 371,552 54.24%
Attorney 165,880 ‐ 165,880 8,447 157,433 94.91%
Public Works                 5,763,630 623,753                 6,559,931                 2,005,746                 3,930,432 59.92% Grand Total                 8,057,341 686,089                 9,587,784                 2,762,577                 6,139,119 64.0% ATTACHMENT 6 Agenda Item #13.2.

General Ledger
Quarterly Budget Report WW Revenues
User: Mandy
Printed:  2/21/2025 4:31:57 PM
Period  01 ‐ 06
Fiscal Year 2025
Account Number Description Adopted Budget Adjusted Budget YTD Received Uncollected 571‐31‐70‐00‐00 Investment Earnings (31,200) (31,200) ‐                 (31,200) 571‐34‐51‐00‐00 Sale of Capital Assets ‐ ‐ (9,511) 9,511 571‐34‐70‐00‐00 Other Revenue (9,984) (9,984) (506) (9,478) 571‐34‐80‐00‐00 Annexation Fees ‐ ‐                 (10,000) 10,000 571‐35‐00‐00‐00 Residential                 (2,370,060)                 (2,370,060)               (741,941)            (1,628,119) 571‐35‐00‐01‐00 Multiple Dwelling (366,870) (366,870) (139,388)                              (227,482) 571‐35‐00‐03‐00 Laundromat (24,016) (24,016) (9,193) (14,823) 571‐35‐00‐10‐00 General Commercial                 (1,949,048)                 (1,949,048)               (618,523)            (1,330,525) 571‐35‐00‐11‐00 Restaurants (154,601) (154,601)                 (63,472)                 (91,129) 571‐35‐00‐12‐00 Service Station (3,492) (3,492) (1,630) (1,862) 571‐35‐00‐14‐00 Motels‐No Food Service (205,277) (205,277)                 (73,302)               (131,975) 571‐35‐00‐15‐00 Supermarkets (19,909) (19,909)                 (11,857) (8,052) 571‐35‐00‐18‐00 Mixed Retial‐Plus Food Service (26,117) (26,117) (8,607) (17,510) 571‐35‐00‐20‐00 Industrial (34,086) (34,086)                 (43,208) 9,122 571‐35‐00‐30‐00 Libraries & Schools (35,370) (35,370)                 (50,638) 15,268 571‐35‐00‐60‐60 Car Wash (2,342) (2,342) (1,260) (1,082) 571‐38‐10‐99‐50 Finance Charges (9,500) (9,500)                 (34,288) 24,788 571‐38‐65‐00‐00 Sewer Connection Fee (1,352) (1,352) (800) (552) 571‐38‐70‐00‐00 CARE Subsidy 20,100 20,100 11,725 8,375 571‐39‐98‐00‐00 Operating Transfers In ‐ (97,875) ‐                 (97,875) Grand Total                 (5,223,124)                 (5,320,999)            (1,806,400)            (3,514,599) ATTACHMENT 7 Agenda Item #13.2.

General Ledger
Quarterly Budget Report Wastewater Expenditures
User: Mandy
Printed:  2/21/2025 4:40:43 PM
Period  01 ‐ 06
Fiscal Year 2025
Description Adopted Budget Encumbered Adjusted YTD Spent Available Budget % of Budget Available
Non Departmental 1,010,347                   ‐                  1,117,920 302,727 815,193 72.92% Council 26,706 ‐ 30,783 11,539 19,244 62.52%
Administration 247,692 ‐ 251,863 127,426 124,438 49.41% Finance 494,731 51,774 533,809 200,690 333,119 62.40%
Attorney 131,560 ‐ 131,560 36,648 94,912 72.14%
Public Works                  3,072,189 528,459 4,195,280                                    1,112,501                  3,082,779 73.48% Grand Total                  4,983,225 580,234                  6,261,215                  1,791,530                  4,469,685 71.4% ATTACHMENT 8
Agenda Item #13.2.

FY 2024-25
Mid Year
Budget
Review
By: Mandy Kellogg, Administrative
Services Director
Finance Division
February 25, 2025
City Council Meeting
Agenda Item #13.2.

Fiscal Year 2024 Performance
Revenues versus Expenses
Audited Revenues & Expenses Amount
Actual Revenues 19,692,394
Actual Expenses and Transfer Out 18,538,477
Revenues Over Expenditures 1,153,917
Agenda Item #13.2.

Fiscal Year 2025
Projected Revenues versus Expenses
Adjusted FY 2024-25 Budget Amount
Proposed Adjusted Revenues 19,070,533
Proposed Adjusted Expenses (21,913,563)
Additional Expenses Encumbered from FY24-2025 (1,813,929) Use of Fund Balance 4,656,959
Agenda Item #13.2.

Fiscal Year 2025
Overview of Revenues – General Fund
Property Tax Sales Tax TOT Other Totals
Adopted 6,750,727 5,777,899 4,021,071 2,158,350 18,708,046 Adjusted 7,020,226 5,232,052 4,021,071 2,797,185 19,070,533 Q2 Collected 3,637,423 1,655,210 1,873,514 1,132,730 8,298,878 % of Budget Collected 54% 29% 47% 52% 44%
-

2.0 4.0

6.0 8.0

10.0 12.0

14.0 16.0

18.0 20.0
Millions
Agenda Item #13.2.

General Fund Revenues
Account Description Adjustment
101-30-10-00-00 Property Tax Secured 167,530
101-30-11-00-00 ERAF Shit to State 94,932
101-30-20-00-00 Property Tax - Unsecured 8,562
101-30-40-00-00 Sales Tax (385,556)
101-30-44-00-00 Sales Tax – Measure D (160,291)
101-31-70-00-00 Investment Earnings 210,000
101-32-20-00-00 Homeowner Property Tax (1,525)
101-32-80-00-00 Emergency Relief 266,600
101-33-74-00-00 Planning Application & Permit Fees 49,035 101-33-84-00-00 Public Works Application & Permit Fees 23,450 101-34-31-00-00 Donations 2,500
101-34-31-48-00 Donations – Fire Department 5,500
101-34-51-00-00 Sale of Capital Assets 16,750
101-34-70-00-00 Other Revenue 65,000
Total General Fund Revenue Adjustment 362,487
General Fund
Proposed
Revenue
Adjustments
Agenda Item #13.2.

Fiscal Year 2025
Overview of Expenses – General Fund
Non Dept. Council Admin Finance Attorney Community
Dev. Library Parks & Rec. Fire Police Public
Works Totals
Adopted 1,760,682 500,984 1,137,700 1,107,058 515,840 1,262,103 1,037,699 1,157,135 2,650,505 4,335,798 4,536,518 20,002,021 Adjusted 2,150,224 583,538 1,319,179 1,235,363 515,840 2,030,608 1,034,589 1,472,578 2,996,385 4,617,495 5,382,893 23,338,692 YTD Spent & Encumbered 1,029,805 161,967 633,978 744,859 162,177 1,302,437 464,350 600,697 1,574,537 2,717,583 2,083,921 11,476,311 % of Budget Available 52% 72% 52% 40% 69% 36% 55% 59% 47% 41% 61% 51% -

5.0 10.0

15.0 20.0

25.0 Millions
Agenda Item #13.2.

General Fund Expenses
Account Description Adjustment
101-48-00-20-24 Strike Team Salary 240,000
101-48-00-20-30 Fire Department Overtime 26,600
101-50-06-21-45 Library HVAC Access 8,000
101-50-06-21-45 Corp Yard Flooring 15,000
101-50-06-21-45 Water Treatment Plant Septic 15,000
101-50-06-21-45 Crane Shop Door Repair 20,000
101-50-06-21-45 Meily Park Bathroom Rehab 10,000
101-50-15-22-15 Thermoplastic Street Markings, Stop Bars, & School Markings 10,000 101-50-15-22-15 Crack Seal Material 10,000
101-50-15-22-15 Street Sign Replacement 2,500
101-50-15-22-20 Concrete Grinder 4,500
101-50-15-22-20 Tools to Outfit Service Unit 208 3,500
101-50-15-26-30 Vehicle Outfitting 15,000
101-50-27-22-20 Parks Department Chainsaws 9,000
Total General Fund Budget Increase 389,100
General
Fund
Budget
Increase
Requests
Agenda Item #13.2.

Description Amount
Auger Attachment for Vermeer 8,000
Tig Welder 5,500
Complete Climbing Kit – Tree Trimming 2,800
Woodchipper 69,225
John Deer Electric Ztrak Mower 10,000
Total 95,525
Overview of
FY25
Unfunded
Needs
Agenda Item #13.2.

Fiscal Year 2025
General Fund Net Position
Net Position %
Estimated Ending Fund Balance @ 6/30/24 15,241,882
Estimated Revenue @ 6/30/25 19,070,533
Estimated Expenses @ 6/30/25 (21,913,563)
Encumbered Expenses from FY 2023-24 (1,813,929)
Use of Reserves 4,656,959
Estimated Unassigned Net Position 10,584,923 48.0%
Agenda Item #13.2.

Water Fund
Agenda Item #13.2.

Water Fund – Revenue
Water Fund 2024/25
Adopted
2023/24
Q2 % Collected
Revenues 9,966,726 3,816,864 38%
Fiscal Year July August September October November December 2023-24 45,453 53,575 39,517 44,167 40,287 21,106
2024-25 57,242 59,015 51,627 54,657 29,653 21,988
% Change 26% 10% 31% 24% -26% 4%
Water Usage Comparison
Revenue Collection through Q2 Compared to Budget
Agenda Item #13.2.

Water Fund - Expenses
Non Dept. Council Admin Finance Attorney Public Works Totals Adopted 1,094,159 26,706 367,868 639,097 165,880 5,763,630 8,057,341 Adjusted 1,774,747 30,783 371,379 685,063 165,880 6,559,931 9,587,783 YTD Spent 300,074 11,539 185,595 251,175 8,447 2,005,746 2,762,576 % of Budget Available 83% 63% 50% 63% 95% 69% 71%
-

1.0 2.0

3.0 4.0

5.0 6.0

7.0 8.0

9.0 10.0
Millions
* Total expenses include expenses carried over from FY 2023/24 Agenda Item #13.2.

Water Fund
Budget Increase Recommendations
Account Description Adjustment
561-50-31-22-15 Valve/Hydrant Gate Valve Exerciser 7,000 561-50-31-22-15 Water Shutoff Tool Kit 4,000
561-50-34-21-45 Poly Orthophosphate Actuators 15,000
561-50-34-21-45 Polymer & Ortho Carrier Water Actuators 20,000 561-50-34-22-37 Water Quality Improvement 25,000
561-50-34-26-70 Stonebridge Well Filter Media Replacement 156,000 561-50-34-26-70 T1 Valve Actuator 1,500
561-50-34-26-70 Chemical Tank Cleaning 15,000
561-50-34-26-70 SCADA Monitoring System – Stonebridge Wells 30,000 561-50-34-26-70 T2 Mixer 13,000
561-50-34-26-70 Raw Water Pit & Carbon Pit Awning 60,000 Total Water Fund Budget Increase 346,500
Agenda Item #13.2.

Description Amount
Dechlorinating Diffuser 2,500
Brass Fittings for Hydrant Valve Gate 800
Balloon Diffused Lights with Tripod 3,610
Sludge Dump View and Control via SCADA 10,000
Return Water NTU Monitor and Permag Pump 20,000
SCADA Integration Filter NTU Monitors 18,000
Calibrate Clearwell Flow Meters 4,000
Remove cl2 Old Clearwell Monitor 1,000
Alkalinity Analyzer 7,000
Cl2 Room Plumbing 750
Caustic Level Indicator 3,500
Chemical Room Floor Epoxy 1,000
Replace Alum and cl2 Level Indicator 1,500
Remove Old Chemical Lines 15,000
Chemical Storage Building 30,000
Tank 2 Water Quality Monitoring System 100,000
Boat House Roof 10,000
Rebuild Weirs in Sludge Ponds 15,000
Total 243,660
Water Fund
Unfunded
Needs
Agenda Item #13.2.

Water Fund Estimated Fund
Balance
Operating
Reserve
Estimated Ending Fund Balance @ 6/30/24 7,194,157
Estimated Revenue @ 6/30/25 9,966,726
Estimated Expenses @ 6/30/25 (9,242,616)
Transfer to Capital @ 6/30/25 (724,110)
Encumbered Expenses from FY 2023-24 (691,668)
Use of Reserves 691,668
Estimated Unassigned Net Position 6,502,489 11.2 Months Agenda Item #13.2.

Wastewater Fund
Agenda Item #13.2.

Wastewater Fund – Revenue
Wastewater Fund 2023/24
Adopted
2023/24
Adjusted
2023/24
Q2 % Collected
Revenues 5,223,124 5,320,999 1,806,400 34%
Agenda Item #13.2.

Wastewater Fund - Expenses
* Total expenses include expenses carried over from FY 2023/24 Non Dept. Council Admin Finance Attorney Public
Works Totals
Adopted 1,010,347 26,706 247,692 494,731 131,560 3,072,189 4,983,225 Adjusted 1,117,920 30,783 251,863 533,809 131,560 4,195,280 6,261,215 YTD Spent 302,727 11,539 127,426 200,690 36,648 1,112,501 1,791,531 % of Budget Available 73% 63% 49% 62% 72% 73% 71%
-

1.0 2.0

3.0 4.0

5.0 6.0

7.0 Millions
Agenda Item #13.2.

Wastewater Fund
Unfunded Needs
Description Adjustment
Sewer Camera Locator 2,000
Balloon Diffused Lights with Tripod 3,610
Irrigation for Spray Fields 200,000
SCADA Upgrade 90,000
Total 295,610
Agenda Item #13.2.

Wastewater Fund Estimated Fund
Balance
Operating
Reserve
Estimated Ending Fund Balance @ 6/30/24 2,976,104
Estimated Revenue @ 6/30/25 5,320,999
Estimated Expenses @ 6/30/25 (5,570,548)
Transfer to Capital @ 6/30/25 -
Encumbered Expenses from FY 2023-24 (690,667)
Use of Reserves 940,216
Estimated Unassigned Net Position 2,035,888 4.4 Months
Agenda Item #13.2.

Council
Action
• Receive and File FY 2024-25 Q2
• Adopt a Resolution Approving Recommended
Budget Adjustments
Agenda Item #13.2.