CITY COUNCIL A G E N D A
MONDAY, APRIL 15, 2024
6:00 P.M. Regular Session
33 Church Street, Sutter Creek CA 95685
The Agenda can be found on the City’s Website: www.cityofsuttercreek.org
THE CITY OF SUTTER CREEK CITY COUNCIL MEETING WILL BE AVAILABLE VIA ZOOM AND IN PERSON.
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Meeting ID: 956 852 0224
Unless stated otherwise on the agenda, every item on the agenda is exempt from review under the California Environmental Quality Act (“CEQA”) per CEQA Guidelines Sections 15060(c), 15061(b)(3), 15273, 15378, 15301, 15323 and/or Public Resources Code Section 21065.
1. CALL TO ORDER AND ESTABLISH A QUORUM FOR REGULAR MEETING
2. PLEDGE OF ALLEGIANCE TO THE FLAG
4. PUBLIC FORUM
At this time, the public is permitted to address the City Council on items not appearing on the agenda.
Comments may not exceed 5 minutes. In accordance with State Law, however, no action or discussion may take place on any item not appearing on the posted agenda. The City Council may respond to statements made or questions asked or may request Staff to report back at a future meeting on the matter. The exceptions under which the City Council may discuss and/or take action on items not appearing on the agenda are contained in Government Code §54954.2. Public comment on any item listed below shall be limited to five minutes, unless additional time is permitted by the Mayor/Council.
5. CITY MANAGER’S REPORT
This section is an opportunity to provide Council members with a brief status update on staff activities. No action is expected to be taken by the Council. 1 6. PRESENTATIONS
A. Visitor Center Update- Lisa Klosowski
B. Police Department Update – Chief O’Connell
7. APPROVAL OF MINUTES
A. City Council Minutes of April 2, 2024.
Recommendation: By motion approve minutes as presented.
8. CONSENT AGENDA
Items listed on the consent agenda are considered routine and shall be enacted in one motion.
Any item may be removed for discussion at the request of Council or the Public.
A. Adopt Resolution 23-34-*Authorizing the City Manager to Execute a Deferred Improvement Agreement Between the City of Sutter Creek and Ninevah LLC for Danco Communities Site Plan Permit at Valley View Way/Bowers Drive.
B. Accept 2023 Audit and Basic Financial Statement Report
9. ORDINANCES & PUBLIC HEARING
A. Public Hearing: Impact Fee ENR Adjustment
1) Hold a public hearing to hear testimony regarding the proposed inflationary adjustment to the impact fees.
2) Adopt Resolution 23-24-* authorizing an inflationary adjustment to the impact fees, effective July 1, 2024.
10. ADMINISTRATIVE AGENDA
A. Wastewater Rate Payer Study
Recommendation: Approve Proposition 218 Notice advising property owners and sewer service customers of a Proposed Sewer Rate Adjustment Beginning July 1, 2024.
B. Budget Update – for information and discussion
C. Transaction and Use Tax- Resident Survey Results
Recommendation: Direct staff to continue to prepare a local transaction and use tax for the Nov 5, 2024, election and return to Council with updates.
11. MAYOR AND COUNCIL MEMBER REPORTS
This section is to provide Council members an opportunity to present updates on their activities and to request items be placed on future agendas.
12. CITY ATTORNEY’S REPORT
This section provides an opportunity for the City Attorney to report on any activities or upcoming legislation of importance to the City. No action is expected to be taken by the Council.
13. FUTURE AGENDA ITEMS
This section provides an opportunity for Council members to request items to be added to the agenda in the future with a majority Council vote.
2 14.
15. INFORMATION/CORRESPONDENCE
A. Monthly Police Report
B. Monthly Public Works Report
C. Treasurer’s Report
D. Monthly Administrative Services Report
E. Monthly Finance Department Report
F. Warrants
G. Monthly Engineer’s Report
H. Monthly Planning Report
I. Public Communications
CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL—EXISTING LITIGATION
(Paragraph (1) of subdivision (d) of Gov. Code Section 54956.9) SEIU Local 1021 v. City of Sutter Creek, Pub. Emp. Rel. Bd.
Case No. SA-CE-1244-M
REPORT FROM CLOSED SESSION
ADJOURNMENT
The next scheduled meeting is MONDAY, MAY 6th at 6:00 P.M 3 Visitor Center Stats 2023/2024
Monthly
Month Days
Open
Days
Closed
Shifts
Covered
Hours
Open
Volunteers
Working
Donations Total
Visitors
September 2023 30 0 70 140 19 $149.84 579
October 2023 30 1 69 139 18 $129.00 660
November 2023 29 1 58 116 18 $109.00 526
December 2023 25 6 43 86 19 $71.00 370
January 2024 28 3 65 130 19 $27.00 211
February 2024 28 1 63 126 20 $55.60 325
March 2024 31 0 67 134 22 $105.00 476
April 2024
May 2024
June 2024
July 2024
August 2024
Quarterly Totals
Dates Days Open Days Closed Shifts Covered Hours Open Donations Total Visitors 9/01/23 - 9/31/23 30 0 70 140 $149.84 579
10/01/23 - 12/31/23 84 8 170 341 $309.00 1556
1/01.24 – 3/31/24 87 4 195 390 $187.60 1012
Total Visitors
6 Months
3147
Notes:
January, February and March 2024 were extremely rainy and very cold in the Visitor Center, yet our Volunteers kept the Visitor Center open to help over 1,000 people.
4 CITY COUNCIL MINUTES
TUESDAY, APRIL 2, 2024
THIS MEETING WAS CONDUCTED IN-PERSON AT 33 CHURCH STREET, THE PUBLIC WAS ABLE TO VIEW FROM HOME:
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6:00 P.M. 1. CALL TO ORDER AND ESTABLISH A QUORUM FOR REGULAR MEETING Council members present:
Feist, Sierk, Swift and Gunselman (via Zoom)
Vicky Runquist, City Treasurer
Absent: Riordan
Staff Present:
Derek Cole, City Attorney
Karen Darrow, City Clerk
Dan Lafontaine, Public Works Director
Mason Peters, Finance Supervisor
2. PLEDGE OF ALLEGIANCE TO THE FLAG
3. PUBLIC FORUM – None.
4. CITY MANAGER’S REPORT – None.
5. PRESENTATIONS
A. Amador Tuolumne Community Action Agency
Executive Director Joseph Bors gave a presentation outlining the history of the agency and the services that ATCAA provides.
6. APPROVAL OF MINUTES
A. City Council Minutes of March 18, 2024.
Recommendation: By motion approve minutes as presented.
M/S Council member Swift/Feist to approve the City Council Minutes of March 18, 2024, as presented.
AYES: Feist, Swift and Gunselman
NOES: None
ABSTAIN: Sierk
ABSENT: Riordan
MOTION CARRIED
5 7. CONSENT AGENDA
A. Amador County Wine Heritage District
Recommendation: Adopt Resolution 23-24-* Granting consent to the county of Amador to form the Amador County Wine Heritage District (ACWHD) This item was pulled for discussion.
Dion Dwyer of MMS Strategies answered questions about the purpose of the Amador County Wine Heritage District and under what guidelines it would operate.
M/S Council member Sierk/Swift to Adopt Resolution 23-24-25 Granting consent to the county of Amador to form the Amador County Wine Heritage District (ACWHD), as presented.
AYES: Feist, Sierk, Swift and Gunselman
NOES: None
ABSTAIN: None
ABSENT: Riordan
MOTION CARRIED 4-0
8. ORDINANCES & PUBLIC HEARING – None.
9. ADMINISTRATIVE AGENDA
A. Annual Wastewater Treatment Plant Report
Public Works Director Dan Lafontaine presented the annual report and gave a presentation outlining the details of the WWTP.
B. Pool repair update
Public Works Director Dan Lafontaine provided an update on the status of the pool repair, noting that it would cost $5,200 and that the school district will pay for the entire repair.
C. Parks Impact Fee
Recommendation: Direct staff to increase the Parks Impact Fee to be current with inflation since 2009.
M/S Council member Sierk/Feist to bring the Parks Impact Fee in line with the current inflationary rate.
AYES: Feist, Sierk, Swift and Gunselman
NOES: None
ABSTAIN: None
ABSENT: Riordan
MOTION CARRIED 4-0
D. Impact Fee ENR Adjustment
Recommendation: Direct staff to provide notice of a public hearing to hear public comments regarding a proposed impact fee adjustment to be effective July 1, 2024. 6 M/S Council member Swift/Feist Direct staff to provide notice of a public hearing to hear public comments regarding a proposed impact fee adjustment to be effective July 1, 2024.
AYES: Feist, Sierk, Swift and Gunselman
NOES: None
ABSTAIN: None
ABSENT: Riordan
MOTION CARRIED 4-0
E. Approve a comment letter opposing AT&T’s application to the CPUC to have their carrier of last resort obligation removed.
Sutter Creek resident Georgia Fox noted her concern about losing her landline.
M/S Council member Swift/Feist to approve the California Public Utilities Commission (CPUC) opposing AT&T's application to have its Carrier of Last Resort Obligation removed.
AYES: Feist, Sierk, Swift and Gunselman
NOES: None
ABSTAIN: None
ABSENT: Riordan
MOTION CARRIED 4-0
10. MAYOR AND COUNCIL MEMBER REPORTS
Council member Sierk reported that the Bike/Ped committee met and decided to abandon the large project at Turner and Amador roads and turn their attention towards a route down Spanish Street. She noted that she will be meeting with Council member Riordan and staff for alternate options.
Council member Feist noted that she would like to reach out to the Monteverde store board to explore some ideas for the Monteverde Store.
11. CITY ATTORNEY’S REPORT – None.
12. FUTURE AGENDA ITEMS
Bike Ped project.
13. 14.
INFORMATION/CORRESPONDENCE - None
ADJOURNMENT
The meeting was adjourned into closed session at 7:47 p.m.
CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL—EXISTING LITIGATION
(Paragraph (1) of subdivision (d) of Gov. Code Section 54956.9) SEIU Local 1021 v. City of Sutter Creek, Pub. Emp. Rel. Bd.
Case No. SA-CE-1244-M
7 15. REPORT FROM CLOSED SESSION
No reportable action.
_________________________________
Claire Gunselman, Mayor
___________________________________
Karen Darrow, City Clerk
Date Approved:
8 1
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL MEETING DATE: APRIL 15, 2024
FROM: DEREK COLE, CITY ATTORNEY
SUBJECT: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUTTER
CREEK AUTHORIZING THE CITY MANAGER TO EXECUTE A
DEFERRED IMPROVEMENT AGREEMENT BETWEEN THE CITY OF
SUTTER CREEK AND NINEVAH LLC FOR DANCO COMMUNITIES
SITE PLAN PERMIT AT VALLEY VIEW WAY/BOWERS DRIVE
RECOMMENDATION:
The Council should authorize the City Manager to execute the proposed agreement, which would provide an alternative means for Danco Communities to satisfy a key condition of approval for its recently approved site plan.
BACKGROUND:
Danco Communities received approval of a site plan for an approximately 2-acre parcel located at the corner of Valley View Way and Bowers Drive. A key condition of approval for this development, Condition 6, requires as follows:
“Currently there is capacity at the City’s Wastewater Treatment Plant for this project. This capacity is on a first come first served basis based upon payment of connection fees. Therefore, capacity is not guaranteed. In addition, the existing wastewater collection system in the vicinity of the project is over capacity. In order to have sufficient capacity for the project, the final portion of the EDA line expansion must be completed by the applicant at its cost.” DISCUSSION:
In association with a land use project it is abandoning, a separate party, the Jackson Development Corporation (“Rancheria”), has agreed to complete the above-described improvements in association with its close out of its project to be abandoned, known as the Pinewoods West Apartment Project. The Developer has agreed to pay the sum of $283,970.00 as its fair share of the cost of completing the improvements and satisfying in full the obligations of Condition Item 8A
9 2
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer Number 6. This sum will be paid to the City, which has an onligation to pay back the Rancheria for the work it performs.
ATTACHMENT:
1. A Resolution of the City Council of the City of Sutter Creek Authorizing the City Manager to Execute a Deferred Improvement Agreement Between the City of Sutter Creek and Ninevah LLC For Danco Communities Site Plan Permit at Valley View Way/Bowers Drive 10 4876-8663-1862.1
RESOLUTION 23-24-*
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF SUTTER CREEK AUTHORIZING THE CITY MANAGER TO
EXECUTE A DEFERRED IMPROVEMENT AGREEMENT BETWEEN
THE CITY OF SUTTER CREEK AND NINEVAH LLC FOR DANCO COMMUNITIES
SITE PLAN PERMIT AT VALLEY VIEW WAY/BOWERS DRIVE
WHEREAS, Danco Communities (“Developer”) received approval of a Site Plan for 2.06 at the corner of Valley View Way and Bowers Board (“Property”).
WHEREAS, Condition of Approval Number 6 (“Condition”) of the Developer’s Approved Site Plan for the Project requires as follows:
“Currently there is capacity at the City’s Wastewater Treatment Plant for this project.
This capacity is on a first come first served basis based upon payment of connection fees.
Therefore, capacity is not guaranteed. In addition, the existing wastewater collection system in the vicinity of the project is over capacity. In order to have sufficient capacity for the project, the final portion of the EDA line expansion must be completed by the applicant at its cost.”
WHEREAS, in association with a land use project it is abandoning, a separate party, the Jackson Development Corporation (“Rancheria”), has agreed to complete the above-described improvements in association with its close out of its project to be abandoned, known as the Pinewoods West Apartment Project.
WHEREAS, The Developer has agreed to pay the sum of $283,970.00 as its fair share of the cost of completing the improvements and satisfying in full the obligations of Condition Number
6. WHEREAS, the Developer and the Owner of the project property have agreed that obligation for the above payment may be imposed as a lien against the title of the Property and recorded against such title.
WHEREAS, the Developer, Owner, and City, acting through its City Council propose to enter into an agreement by which the Developer may fully satisfy the obligations of the Condition by its full performance of the agreement’s covenants.
WHEREAS, the California Environmental Quality Act is not applicable to the approval of the proposed agreement because the increase is not a “project,” as defined by California Code of Regulations, Title 14, section 15378(a).
NOW, THEREFORE, IT IS HEREBY RESOLVED that the City Council of the Sutter Creek authorizes the City Manager to execute the Deferred Improvement Agreement between the City of Sutter Creek and Ninevah LLC For Danco Communities Site Plan Permit at Valley View Way/Bowers Drive.
11 4876-8663-1862.1
The foregoing resolution was duly passed and adopted at a regular meeting of the City Council of the City of Sutter Creek on the 15th day of April 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
ATTEST:
____________________________________
Claire Gunselman, Mayor
______________________________________
Karen Darrow, City Clerk
12 1
Recording Requested by:
City Manager
City of Sutter Creek
18 Main Street
Sutter Creek, CA 95685
When Recorded Mail To:
City Manager
City of Sutter Creek
18 Main Street
Sutter Creek, CA 95685
A.P.N. 044-020-057 Space above this line for Recorder's Use
DEFERRED IMPROVEMENT AGREEMENT BETWEEN
THE CITY OF SUTTER CREEK AND
NINEVAH LLC
FOR DANCO COMMUNITIES SITE PLAN PERMIT
AT VALLEY VIEW WAY/BOWERS DRIVE
This Deferred Improvement Agreement (the “Agreement”) is made and entered into this ___ day of April 2024 (“Effective Date”), by and between the City of Sutter Creek, a municipal corporation (“City”), Danco Communities, a California corporation (“Developer”), and Ninevah LLC, a California limited liability company (“Owner”).
RECITALS
A. Owner is the owner of an undeveloped 2.06-acre of parcel of real property at the corner of Valley View Way and Bowers Road, in the City of Sutter Creek, County of Amador more particularly described in Exhibit A, attached hereto and incorporated herein (“Property”).
B. Developer is developing an affordable housing project on the Property consisting of the construction of three separate buildings (“Project”).
C. Condition of Approval Number 6 (“Condition”) of the Developer’s Approved Site Plan for the Project requires as follows:
“Currently there is capacity at the City’s Wastewater Treatment Plant for this project. This capacity is on a first come first served basis based upon payment of connection fees. Therefore, capacity is not guaranteed. In addition, the existing wastewater collection system in the vicinity of the project is over capacity. In order to have sufficient capacity for the project, the final portion of the EDA line expansion must be completed by the applicant at its cost.” 13 2
D. Developer wishes to ensure that the “EDA line expansion” required by the Condition and more particularly described in Exhibit B attached hereto (the “Improvements”) are constructed, as the Condition requires, and Owner desires to facilitate such construction by payment of the Payment Amount (as defined below) concurrently with payment of building permit issuances fees for the Project.
E. In association with a land use project it is abandoning, a separate party, the Jackson Development Corporation (“Rancheria”), has agreed to complete the Improvements in association with its close out of its project to be abandoned, known as the Pinewoods West Apartment Project.
F. The Developer has agreed to pay the sum of $283,970.00 (the “Payment Amount”) as its fair share of the cost of completing the Improvements and satisfying in full the obligations of the Condition (“Payment of the Condition Cost”).
G. Owner agrees the obligation for the Payment of the Condition Cost may be imposed as a lien against the title of the Property, and recorded against such title, such that the City will have all available remedies provided by law.
H. In approving this Agreement, City, acting through its City Council, has determined the Developer may fully satisfy the obligations of the Condition by its full performance of the covenants of this Agreement.
AGREEMENT
1. Recitals
The foregoing Recitals are true and correct and are made a part of this Agreement.
2. Agreement Affects Title
This Agreement is an instrument affecting the title or possession of the Property. It shall run with the land, and all of the terms, covenants, conditions and restrictions of this Agreement shall be binding upon and inure to the benefit of all of the successors in interest of Owner. Upon the sale or division of the Property, the terms, conditions, covenants and restrictions of this Agreement shall succeed to the obligations imposed upon Owner by this Agreement.
3. Obligation to Pay for Cost of Improvement; Lien Against Title Owner hereby covenants for itself, its successors, heirs and assigns, and for all persons succeeding in interest to title in the Property to assist the City in securing the Developer’s obligation for Payment of the Condition Cost by agreeing that lien in the Payment Amount of shall be imposed against the title to the Property. The amount of this lien shall bear interest accruing from the Effective Date, at the simple rate of 3% per annum (“Interest”).
Notwithstanding the foregoing, if Developer pays the Payment Amount before the third anniversary of the Effective Date, no Interest shall accrue. 14 3
4. Enforcement
In the event Developer fails to meet the obligation for Payment of the Condition at the time it pays building permit fees for the Project, City may, at its option, file suit to compel payment and collect all the enforcement costs from Developer, or charging such costs as a lien against the Property; or any combination thereof. If City sues to compel performance of this Agreement or to recover the costs of completing the improvements, Developer shall pay all reasonable attorney's fees, costs of suit, and all other expenses of litigation incurred by City in connection therewith. In no event shall Owner be responsible for payment of the Payment Amount or any enforcement or other costs hereunder.
5. Release of Lien Upon Payment
City shall promptly cause a release of the foregoing lien on the Property after the Developer pays to the City the Payment Amount in full, together with any Interest required by Paragraph 3.
6. Release of Lien Upon Abandonment of Project
Should the Project become abandoned, such that all land use entitlements and vested rights associated with the Project have by law fully expired, the lien described in Paragraph 3 shall be deemed to expire and this Agreement shall thereupon be of no further effect.
7. Recordation
This Agreement shall be recorded in the office of the County Recorder of Amador County, California.
8. Notices
a. All notices herein required shall be in writing, and delivered in person or sent by registered mail, postage prepaid.
Notices required to be given to City shall be addressed as follows:
Attn: City Manager
City of Sutter Creek
18 Main Street
Sutter Creek, CA 95685
Notices required to be given to Developer shall be addressed as follows:
Danco Communities
5251 Ericson Way
Arcata, CA 95521
Attn: Chris Dart
15 4
Notices required to be given to Owner shall be addressed as follows:
Ninevah LLC
203 Howard Street #1
Petaluma, CA 94952
Attn: Albert Issaco
b. Any party may change such address by notice in writing to the other party and thereafter notices shall be addressed and transmitted to the new address.
9. Miscellaneous
a. This Agreement and the Approved Plans contain the entire agreement between Developer, Owner, and the City with respect to the Improvements. No modification to this Agreement shall be effective unless it is in writing, signed by the Owner, Developer and the City.
b. The laws of the State of California shall govern this Agreement. The invalidity, in whole or in part, of any provision of this Agreement will not void or affect the validity of any other provision of this Agreement.
c. This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which, together, shall constitute one and the same 16 5
IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above written.
City
CITY OF SUTTER CREEK
Developer
DANCO COMMUNITIES, a California
corporation
By: _________________________________
Tom Dubois, City Manager
By: _________________________________
Daniel Johnson, President
ATTEST:
____________________________________
Karen Darrow, City Clerk
Owner
NINEVAH LLC
By: _________________________________
Name:
Title:
APPROVED AS TO FORM:
____________________________________
Derek P. Cole, City Attorney
17 6
EXHIBIT A
LEGAL DESCRIPTION
The land described herein is situated in the State of California, County of Amador, City of Sutter Creek, described as follows:
PARCEL ONE:
PARCEL 2 OF PARCEL MAP NO. 2269, ACCORDING TO THE OFFICIAL MAP THEREOF, FILED FOR RECORD ON AUGUST 5, 1988 IN BOOK 42 OF MAPS AND PLATS, AT PAGE 97, AMADOR COUNTY RECORDS
PARCEL TWO:
THOSE ACCESS EASEMENTS OVER BOWERS DRIVE AND VALLEY VIEW WAY, AS SHOWN ON SAID PARCEL MAP, FILED FOR RECORD ON AUGUST 5, 1988 IN BOOK 42 OF MAPS AND PLATS, PAGE 97, AMADOR COUNTY RECORDS
APN: 044-020-057-000
18 Date
3/17/2023
Estimate #
122
Name / Address
Jackson Rancheria Development Corp
CLOSEOUT PINE WOODS
FINISH EDA SEWER PROJECT
Campbell Construction General Engineering Inc.
175 Sutter Hill Road
Sutter Creek, CA 95685
P.O. No. Project
Signature
Phone # (209) 267-5998
E-mail
[email protected]
Total
Item Description Qty Rate U/M Total
Construction Ser... 10"C900 WATER LINE (ORIGINALLY QUOTED AS 8") PER LF
500 165.00 82,500.00
Construction Ser... 10" GATE VALVE EA 6 2,750.00 16,500.00 Construction Ser... TESTING DISINFECTION WATER MAIN EA 1 2,700.00 2,700.00 Construction Ser... CONNECT TO EXISTING WATER (AFTER
TESTING) EA
2 2,100.00 4,200.00
Construction Ser... 15" SDR SEWER (EDA) PER LF 350 158.00 55,300.00 Construction Ser... SANITARY SEWER MAMHOLE EA 1 4,600.00 4,600.00 Construction Ser... CONNECT TO FINAL TIE IN EDA SEWER EA 1 7,100.00 7,100.00 Construction Ser... 1 1/4" POLY LINE TO ALLEN RANCH PER LF 4,000 11.00 44,000.00 Construction Ser... GRAVEL 200' OF RANCH RD AND RE ROCK
UNDER BYPASS TUNNEL
1 3,770.00 3,770.00
Construction Ser... EARTHWORK FOR FUTURE INDEPENDENCE
DR (SUBGRADE NO AGGREGATE BASE)
1 57,300.00 57,300.00
Construction Ser... INSTALL G5 BOXES ON VALVES 1 1,800.00 1,800.00 Construction Ser... PLUG LINES EXTENDING FROM MANHOLES 1 1,700.00 1,700.00 Construction Ser... RAISE MANHOLE FRAMES ABOVE GRADE 1 2,500.00 2,500.00 Sales Tax 7.75% 0.00
_____________________________________
$283,970.00
19 CITY OF SUTTER CREEK, CALIFORNIA
BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED
JUNE 30, 2023
20 This Page Intentionally Left Blank
21 CITY OF SUTTER CREEK, CALIFORNIA
Basic Financial Statements
For the Year Ended June 30, 2023
Table of Contents
INDEPENDENT AUDITOR’S REPORT ........................................................................................................ 1 MANAGEMENT’S DISCUSSION & ANALYSIS ......................................................................................... 5
BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS:
Statement of Net Position .................................................................................................................. 14 Statement of Activities ....................................................................................................................... 15 FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet – Governmental Funds ............................................................................................... 16 Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position ................................................................................ 17 Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................. 18 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government- wide Statement of Activities ................................................. 19 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (Budgetary Basis) – General Fund ............................................................... 20 Proprietary Fund:
Statement of Net Position – Proprietary Fund ................................................................................... 21 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Fund ............................................................................................................................ 22 Statement of Cash Flows – Proprietary Fund .................................................................................... 23 Fiduciary Funds:
Statement of Net Position – Fiduciary Funds .................................................................................... 24 Statement of Changes in Net position – Fiduciary Funds .................................................................. 25 Notes to the Basic Financial Statements ................................................................................................... 27
22 CITY OF SUTTER CREEK, CALIFORNIA
Basic Financial Statements
For the Year Ended June 30, 2023
Table of Contents (Continued)
REQUIRED SUPPLEMENTARY INFORMATION
Cost-Sharing Multiple-Employer Defined Pension Plans:
Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date ................................................................................ 56 Schedule of Contributions .................................................................................................................. 58 Other Post-Employment Benefit Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios ............................................. 60 Schedule of Contributions .................................................................................................................. 61
SUPPLEMENTARY INFORMATION
Non-Major Governmental Funds:
Combining Balance Sheet – Non-major Governmental Funds ............................................................ 64 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Non-major Governmental Funds ..................................................................................... 66 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Gas Tax, Streets & Sidewalks Special Revenue Fund ...................................................................... 68 Custodial Funds:
Combining Statement of Fiduciary Net Position .................................................................................. 70 Combining Statement of Changes in Fiduciary Net Position ............................................................ 71 23 INDEPENDENT AUDITOR’S REPORT
To the Honorable Members of the City Council
City of Sutter Creek, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sutter Creek (City), California, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the Table of Contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparisons listed as part of the basic financial statements in the Table of Contents for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
24 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and other required supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 25 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Pleasant Hill, California
April 11, 2024
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27 MANAGEMENT DISCUSSION & ANALYSIS
This discussion and analysis of the City of Sutter Creek (City) financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2023. Please read in conjunction with the accompanying financial statements and related notes, which follow this section.
Financial Highlights:
• The total assets and deferred outflows of resources of the City exceeded its total liabilities and deferred inflows of resources of June 30, 2023 by $23,692,838, which represents the total net position. Of this amount, $17,697,937 is the net investment in capital assets, $375,355 is restricted for other City projects and $5,619,546 is unrestricted. • The City’s net position increased by $4,713,098 for year ended June 30, 2023, compared to Fiscal year end 2022.
• General Fund revenue exceeded General Fund expenses by $585,781. City’s General Fund revenue totaled $2,865,640 and General Fund expense totaled $2,279,859 for fiscal year 2023. • The City budgeted 1% of General Fund revenue, $28,656 that was transferred to the General Operating Reserve Fund which has a fund balance as of June 30, 2023 of $102,421. • The City budgeted 2% of General Fund revenue, $57,313 that was transferred to the General Capital Reserve Fund, 2022 year-end fund balance of $49,677.
• The City budgeted 1% of General Fund revenue, $28,656 that was transferred to the General Savings Fund and has a 2023 year-end fund balance of $72,113. • Total net pension liability increased from $2.4 million to $4.4 million • Actual expenditures exceeded budgeted expenditures by $42,284 Overview of the Financial Statements:
This discussion and analysis are an introduction to the City’s basic financial statements that are comprised of three components: 1) Government-Wide Financial Statements, 2) Fund Financial Statements, and 3) Notes to Basic Financial Statements. This report also contains other supplementary information in addition to the basic financial statements for further information and analysis. The government-wide and the fund financial statements present two different views of the City:
• The first two statements are government-wide financial statements that provide both short-term and long-term information about the City’s overall financial status. • The remaining statements are fund financial statements that focus on individual parts of the City’s financial information, reporting these operations in more detail than the government-wide financial statements.
• The governmental funds statements and the custodial funds statements tell how basic services such as operations, administration, and restricted funds were financed in the short-term as well as what remains for future spending.
The basic financial statements also include notes that explain some of the information in the statements and provide more detailed data analysis. To assist the reader in understanding the differences between them, a brief discussion of each follow, including the relationship of these statements to each other and the significant differences in the information they provide. 28 Government-Wide Financial Statements:
The government-wide financial statements report information about the City as a whole, providing readers with a broad overview of the City’s finances. These statements include all assets and liabilities of the City using the accrual basis of accounting, which is similar to the accounting method used by most private sector companies. All of the current year’s revenues and expenses are therefore taken into account, regardless of when cash is received or paid.
The first of the government-wide statements is the Statement of Net Position. The Statement of Net Position reports the difference between the City’s total assets and total liabilities and includes all the City’s capital assets and all its long-term debt. Over time, increases or decreases in net position may serve as one indicator of whether the City’s financial position is improving or deteriorating.
Although the Statement of Net Position reports a total net position of $23,692,838, the City has restrictions over the use of these funds. The investment in land, buildings, and equipment (capital assets, net of related debt) is necessary for the successful operation of the City. Governmental laws segregate funds and place restrictions on spending. This should be considered when reviewing the report.
The second of the government-wide financial statements is the Statement of Activities. This statement shows the result of operations that caused net position to change from the prior year to the amount reported on the Statement of Net Position as of June 30, 2023. All changes of net position are reported as soon as the underlying event giving rise to the change occurs. Therefore, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal years’ reporting periods.
The Statement of Activities classifies expenses by functional area. The report also shows corresponding charges for services and restricted grants for each function that help support the expenses. The resulting Net (Expenses) Revenue and Changes in Net Position shows the remaining expenses not supported by charges for services and restricted grants. General revenues are then applied to the remaining expenses resulting in a total change in net position.
Fund Financial Statements:
The fund financial statements provide detailed information about the City’s most significant funds – not the City as a whole. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Some funds are required to be established by state or federal law or by bond covenants. Management establishes other funds to control and manage money for particular purposes or to show the City is meeting legal responsibilities for using certain taxes, grants and other funding resources. All of the funds of the City can be divided into three categories:
governmental funds, proprietary funds and fiduciary funds.
Governmental funds—Most of the City’s basic services are reported in governmental funds, which focus on how money flows in and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial resources that can readily be converted to cash. The governmental fund statements provide a detailed, short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance City programs. 29 Because the focus of the governmental funds is narrower than that of the government wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. The differences of results in the governmental funds financial statements to those in the government-wide financial statements are shown in reconciliations following the governmental funds financial statements.
Proprietary Funds— The City maintains one type of proprietary funds – enterprise funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for the wastewater collection and treatment.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.
Fiduciary funds—Fiduciary funds are used to account for resources held for the benefit of parties outside the City. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes. Fiduciary funds are not reflected in the City’s government-wide financial statements because the City cannot use these assets to finance its operations.
Notes to Basic Financial Statements:
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Required Supplementary Information:
In addition to the basic financial statements, this report also presents certain Required Supplementary Information including the City’s Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date.
Supplementary Information:
Supplementary schedules concerning balance sheets and fund balances for all other funds are presented immediately following the Required Supplementary Information. Financial activity related to the City’s custodial funds is also presented separately in this section. 30 Fund Level Revenues & Expenditures Analysis:
Statement of Revenues, Expenditures and Changes in Fund Balances for the Year Ended June 30, 2023
Revenues 2023 2022 2023 2022 2023 2022
Taxes & Assessments $ 1,966,165 $ 2,069,520 $ - $ 1,966,165 - $ $ 2,069,520 Licenses, Permits, & Fees 106,424 58,465 - 106,424 - 58,465 Fines & Forfeitures 7,239 8,641 - 7,239 - 8,641
Interest & Investment income 28,157 4,883 - 28,157 - 4,883 Intergovernmental revenues 933,898 624,144 22,958 - 933,898 647,102 Charges for services 346,509 310,103 2,137,285 2,108,072 2,483,794 2,418,175 Other 25,059 32,536 - 25,059 - 32,536
Total $ 3,413,451 $ 3,108,292 $ 2,137,285 $ 2,131,030 $ 5,550,736 $ 5,239,322 Expenditures 2023 2022 2023 2022 2023 2022
General Gov & Admin $ 592,093 $ 600,386 $ 592,093 $ 600,386 Public Safety 1,095,006 1,035,761 1,095,006 1,035,761
Public Works & Facilities 381,692 530,278 381,692 530,278 Community Development 96,085 108,714 96,085 108,714
Cultural and Recreation 391,409 333,272 391,409 333,272 Capital Outlay 554,040 - 554,040 -
Salaries & Benefits - 24,081 - 1,030,652 24,081 1,030,652 Operation & Maintenance - 748,720 - 653,385 748,720 653,385 Depreciation - 98,335 - 76,831 98,335 76,831
Total $ 3,110,325 $ 2,608,411 $ 871,136 $ 1,760,868 $ 3,981,461 $ 4,369,279 Net Revenue (Loss) $ 303,126 $ 499,881 $ 1,266,149 $ 370,162 $ 1,569,275 $ 870,043 Governmental Activities Business-Type Activies Total
Revenue generation grew nearly 10% for General Fund and related Funds compared to last fiscal year, while the sewer enterprise fund’s revenue generation essentially remained the same. Governmental expenditures increased by 19%, while enterprise expenditures declined significantly due to changes in pension actuarial valuation adjustments. Primarily due to reserving funds for upcoming capital projects, such as the Sutter Oaks wastewater main replacement project, the City ended 2023 with net revenue of $1,569,275.
Revenue
The City’s total revenue was $5.5 million for the fiscal year ended June 30, 2023. Revenue from governmental activities totaled $3.41 million and revenue from business-type activities totaled $2.09 million.
Expenses
Expenses of the City for the year totaled $3,981,461. Governmental activity expenses totaled $3,110,325 and Business-type activity expenses totaled $871,136. Total expenses decreased by $387,818 from the previous year.
Fund Financial Statement Analysis:
The City uses fund accounting to ensure and demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activity. The fund financial statements focus on individual parts of the City government, reporting the City’s operation in more detail than the government-wide statements. The City’s governmental funds provide information on near-term inflows, outflows and balances of spendable resources.
31 As the City completed the year, the General Fund reported combined fund balances of $1,522,789, an increase of $401,004 from last year’s ending fund balances of $1,121,785.
Fund Budgetary Highlights:
The General Fund final adopted budget had an increase from the prior year in total revenue by $105,985 and the actual total revenue increased from the prior year by $116,971. Budgeted revenues for the General Fund for 2023 totaled $2.19 million while actual revenues equaled $2.86 million, an increase of $678,095.
General Fund expenditures budgeted for 2023 totaled $2.1 million while actual expenditures equaled $2.3 million, a difference of $190,516.
GOVERNMENT-WIDE FINANCIAL ANALYSIS:
Statement of Net Position
2023 2022 2023 2022 2023 2022
Assets
Current and other assets 2,371,954 $ 1,833,414 $ 3,677,664 $ 3,455,704 $ 6,049,618 $ 5,289,118 $ Capital assets, net 18,724,414 16,401,313 2,250,477 2,317,259 20,974,891 $ 18,718,572 $ Total Assets 21,096,368 18,234,727 5,928,141 5,772,963 $ 27,024,509 $ 24,007,690 Deferred Outflows of
Resources
Pension related 3,983,850 593,767 1,327,951 197,923 5,311,801 $ 791,690 $ Total Deferred Outflows of
Resources 3,983,850 593,767 1,327,951 197,923 $ 5,311,801 $ 791,690 Liabilities
Current 379,596 145,994 669,827 686,406 1,049,423 $ $ 832,400 Long-term liabilities 3,382,811 1,886,138 1,551,888 1,085,628 4,934,699 $ $ 2,971,766 Total Liabilities 3,762,407 2,032,132 2,221,715 1,772,034 $ 5,984,122 $ 3,804,166 Deferred Inflows of
Resources
Pension related 215,547 1,514,458 71,849 504,819 287,396 $ $ 2,019,277 Total Deferred Inflows of
Resources 215,547 1,514,458 71,849 504,819 $ 287,396 $ 2,019,277 Net Position
Net investment in capital
assets 16,352,460 16,401,313 1,345,477 1,389,259 $ 17,697,937 $ 17,790,572 Restricted 375,355 576,195 - 375,355 - $ $ 576,195
Unrestricted 2,002,495 (1,695,604) 3,617,051 2,304,774 $ 5,619,546 $ 609,170 Total Net Position $ 18,730,310 $ 15,281,904 $ 4,962,528 $ 3,694,033 $ 23,692,838 $ 18,975,937 Governmental Activities Business-type Activities Total
32 Net position represents the difference between the City’s resources and its obligations. As of June 30, 2023, the largest portion of the City’s total, 89 percent, reflects the investment in capital assets, less related debt outstanding used to acquire the capital assets. The City’s net position is broken out into three categories:
net investment in capital assets totaling $17,697,937 (e.g., land, buildings, and improvements, machinery and equipment) less any related debt used to acquire those assets that is still outstanding, restricted for specific purposes totaling $375,355 and unrestricted totaling $5,619,546. These capital assets are used by the City to provide services to the citizens; consequently, these assets are not available for future spending.
Additional capital asset information can be found in the Capital Asset and Debt Administration section of the MD&A. Restricted net position represents amounts that may be used in accordance with external restrictions. The unrestricted balance of net position may be used at the City’s discretion.
The increase in unrestricted net position is due to a decrease in the share of the City’s liability in the CalPERS Unfunded Accrued Liability pool. Even small changes in our proportion of the pooled liabilities can create major shifts in our long term outlook on this significant burden. This number can vary wildly from year to year, the reader is cautioned not to put too much weight into this number. Keep in mind that while it can swing in our favor one year, it may also swing the other direction just as easily. The adjustments in our proportion of the liability pool are based on our participation in the pension system, including retirees already receiving benefits and active members paying into the pension currently. This liability is a multidecade obligation that is significant, but has little immediate effect on our ability to operate as a city as long as we continue to identify it as a growing expenditure as time goes on, and we budget accordingly. For the purposes of this audit, it effected the reporting of long term expenses. Explanations on why that is can be found on Page 48. The impacts of this change due to GASB 68 can be found on Page 15. For more details on the specifics of the swing in our pension liability, please refer to Page 47.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets:
As of the end of fiscal year 2023, the City had invested $28.3 million in a broad range of capital assets including buildings, land, wastewater facilities, the sewer treatment plant, vehicles and machinery. The City increased its gross capital assets by $568,000 during 2023. Total depreciation expense for the year was $664,877. Depreciation expense is allocated to the fund and category in which the capital asset has been recorded.
Additional information on the City’s capital assets can be found in Note 4.
Long-Term Debt:
The City’s long-term debt is composed of $455k due to the U.S Department of Agriculture which was to finance capital improvements to the City’s sewer collection system and $450k due to Amador Regional Sanitation Authority for the acquisition of an easement. However, as of March 2024, City of Sutter Creek and Amador Regional Sanitation Authority agreed to forgive the $450k debt and the ARSA JPA is in the process of dissolution.
33 ECONOMIC FACTORS AND NEXT YEAR’S BUDGET:
The factors that most significantly impact the City and its budget are driven by property values, building activity, and tourism. These factors directly impact property taxes, sales taxes, and transient occupancy taxes, which combined are the City’s largest revenue sources of governmental activities.
The City understands that preparing for future downturns and capital improvements are necessary for a secure future, therefore the City transferred $28,656 from the General Fund into the General Operations Reserve fund during 2023 for a fund balance of $102,421 and transferred from the General Fund $57,313 into the General Capital Reserve fund for a fund balance of $49,677 and transferred from the General Fund $28,656 into the General Savings fund for a fund balance of $72,113.
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in Note 8. The City’s required contribution for the unfunded liability was $330,152 in fiscal year 2023.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT:
This financial report is designed to provide the citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives.
If you have questions about this report or would like additional financial information, please contact the City of Sutter Creek, 18 Main Street, Sutter Creek, California 95685. 34 This Page Intentionally Left Blank
35 GOVERNMENT-WIDE FINANCIAL STATEMENTS
36 CITY OF SUTTER CREEK
STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and cash equivalents (Note 2) $2,152,139 $3,640,061 $5,792,200 Accounts receivable, net of allowance for doubtful accounts 1,131 37,603 38,734 Prepaid expense
Due from other government agencies 218,684 218,684
Total current assets 2,371,954 3,677,664 6,049,618
Noncurrent assets:
Capital assets (Notes 1E and 4):
Non-depreciable 1,965,587 781,473 2,747,060
Depreciable, net 14,386,873 1,469,004 15,855,877
Total noncurrent assets 16,352,460 2,250,477 18,602,937 Total Assets 18,724,414 5,928,141 24,652,555
DEFERRED OUTFLOWS OF RESOURCES
Pension related (Note 8) 3,983,850 1,327,951 5,311,801
Total Deferred Outflows of Resources 3,983,850 1,327,951 5,311,801
LIABILITIES
Current liabilities:
Accounts payable 276,124 76,485 352,609
Accrued liabilities 21,344 24,899 46,243
Due to other governments 8,585 8,585
Interest payable 85,318 85,318
Deposits payable 61,689 4,463 66,152
Compensated absences, due in less than one year (Note 1G) 11,854 4,662 16,516 Long-term debt, due in less than one year (Note 5) 474,000 474,000 Total current liabilities 379,596 669,827 1,049,423
Long-term liabilities:
Compensated absences, due in more than one year (Note 1G) 25,977 16,132 42,109 Long-term debt, due in more than one year (Note 5) 431,000 431,000 Total OPEB liability (Note 6) 42,566 42,566
Net pension liability (Note 8) 3,314,268 1,104,756 4,419,024 Total long-term liabilities 3,382,811 1,551,888 4,934,699 Total Liabilities 3,762,407 2,221,715 5,984,122
DEFERRED INFLOWS OF RESOURCES
Pension related (Note 8) 215,547 71,849 287,396
Total Deferred Inflows of Resources 215,547 71,849 287,396 NET POSITION (Note 7)
Net investment in capital assets 16,352,460 1,345,477 17,697,937 Restricted for City projects 375,355 375,355
Unrestricted 2,002,495 3,617,051 5,619,546
Total Net Position $18,730,310 $4,962,528 $23,692,838
The accompanying notes are an integral part of these financial statements. 37 CITY OF SUTTER CREEK
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental Activities:
General government and
administrative services ($68,422) $353,765 $313,619 $735,806 $735,806 Public safety (219,359) 9,337 318,752 547,448 547,448
Culture and recreation 82,946 82,946 82,946
Public works 156,741 2,544 91,479 $57,847 (4,871) (4,871) Community development 96,085 11,300 187100 102,315 102,315 Total Governmental Activities (34,955) 459,892 910,950 57,847 1,463,644 1,463,644 Business-type Activities:
Wastewater 896,387 2,137,285 $1,240,898 1,240,898
Total Business-type Activities 896,387 2,137,285 1,240,898 1,240,898 Total Government-Wide $861,432 $2,597,177 $910,950 $57,847 1,463,644 1,240,898 2,704,542 General revenues:
Taxes:
Property taxes 931,923 931,923
Sales taxes 489,884 489,884
Transient occupancy tax 267,442 267,442
Franchise taxes 126,293 126,293
Gas taxes 115,724 115,724
Investment income 28,157 23,794 51,951
Miscellaneous 25,339 25,339
Transfers
Total General Revenues 1,984,762 23,794 2,008,556
Changes in Net Position 3,448,406 1,264,692 4,713,098
Net Position - Beginning 15,281,904 3,697,836 18,979,740 Net Position - Ending $18,730,310 $4,962,528 $23,692,838 The accompanying notes are an integral part of these financial statements. 38 Capital Non-Major Total
FEMA Improvements Governmental Governmental
General Fund Fund Fund Funds Funds
ASSETS
Cash and investments (Note 2) $1,140,937 $149,973 $861,229 $2,152,139 Accounts receivable, net of
allowance for doubtful accounts 1,131 1,131
Due from other funds (Note 3) 316,103 316,103
Due from other governmental agencies 173,084 45,600 218,684 TOTAL ASSETS $1,630,124 $149,973 $907,960 $2,688,057
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $75,460 $184,838 $15,826 $276,124
Accrued liabilities 21,344 21,344
Due to other funds (Note 3) $253,806 62,297 316,103
Due to other governments 8,585 8,585
Deposits payable 1,946 6,089 53,654 61,689
TOTAL LIABILITIES 107,335 184,838 259,895 131,777 683,845 FUND BALANCES (Note 7)
Restricted 813,044 813,044
Unassigned 1,522,789 (34,865) (259,895) (36,861) 1,191,168 TOTAL FUND BALANCES (DEFICITS) 1,522,789 (34,865) (259,895) 776,183 2,004,212 TOTAL LIABILITIES AND FUND BALANCES $1,630,124 $149,973 $907,960 $2,688,057 The accompanying notes are an integral part of these financial statements.
CITY OF SUTTER CREEK
BALANCE SHEET
GOVERNMENTAL FUNDS
AS OF JUNE 30, 2023
Major Funds
39 CITY OF SUTTER CREEK
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO GOVERNMENT-WIDE STATEMENT OF NET POSITION
JUNE 30, 2023
Total Governmental Fund Balances $2,004,212
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not current financial resources and therefore are not reported in the fund financial statements, but are reported in the governmental activities of the Statement of Net Position. 16,352,460 Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds balance sheet.
Compensated absences (37,831)
Other post-employment benefits (42,566)
Pension related deferred outflows, deferred inflows and liabilities 454,035 Net Position of Governmental Activities $18,730,310
The accompanying notes are an integral part of these financial statements. 40 Capital Nonmajor Total
General FEMA Improvements Governmental Governmental
Fund Fund Fund Funds Funds
REVENUES
Taxes and assessments $1,853,150 $113,015 $1,966,165
Licenses, permits and fees 106,424 106,424
Fines and forfeitures 7,239 7,239
Interest and investment income 19,135 $33 8,989 28,157
Intergovernmental revenues 590,288 $47,322 296,288 933,898 Charges for services 264,345 82,164 346,509
Other revenue 25,059 25,059
TOTAL REVENUES 2,865,640 33 47,322 500,456 3,413,451
EXPENDITURES
Current:
General government and
administration 563,689 28,404 592,093
Public safety 1,095,006 1,095,006
Public works and facilities 227,521 154,171 381,692
Community development 96,085 96,085
Cultural and recreation 295,318 96,091 391,409
Capital outlay 2,240 213,340 307,217 31,243 554,040
TOTAL EXPENDITURES 2,279,859 213,340 307,217 309,909 3,110,325 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 585,781 (213,307) (259,895) 190,547 303,126
OTHER FINANCING SOURCES (USES)
Transfers in (Note 3) 169,308 15,469 184,777
Transfers out (Note 3) (184,777) (184,777)
TOTAL OTHER FINANCING SOURCES (USES) (184,777) 169,308 15,469 NET CHANGE IN FUND BALANCES 401,004 (43,999) (259,895) 206,016 303,126 FUND BALANCES, BEGINNING OF YEAR 1,121,785 9,134 570,167 1,701,086 FUND BALANCES (DEFICITS), END OF YEAR $1,522,789 ($34,865) ($259,895) $776,183 $2,004,212 The accompanying notes are an integral part of these financial statements.
CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2023
Major Funds
GOVERNMENTAL FUNDS
41 CITY OF SUTTER CREEK
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
TO THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $303,126 Amounts reported for governmental activities in the Statement of Activities are different because of the following:
Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast, the Statement of Activities reports only a portion of the outlay as expense. The outlay is allocated over the assets' estimated useful lives as depreciation expense for the period.
Depreciation (566,542)
Capitalizable expenditures are added back to fund balance 517,689 The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenues or expenditures in governmental funds (net change):
Compensated absences 5,357
Other post-employment benefits 5,998
Change in net pension liability and related deferred inflows/outflows 3,182,778 Change in Net Assets of Governmental Activities $3,448,406 The accompanying notes are an integral part of these financial statements. 42 CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GENERAL FUND
Budgeted Amounts
Variance with
Original Final Actual Amounts Final Budget
REVENUES:
Taxes $1,827,045 $1,858,045 $1,853,150 ($4,895)
Licenses and permits 66,500 57,900 106,424 48,524
Fines and penalties 8,000 7,239 (761)
Interest and investment income 2,500 2,500 19,135 16,635 Intergovernmental 180,000 202,000 590,288 388,288
Charges for services 111,500 160,100 264,345 104,245
Other revenue 25,059 25,059
TOTAL REVENUES 2,187,545 2,288,545 2,865,640 577,095
EXPENDITURES:
Current:
General government and administration 529,452 528,996 563,689 (34,693) Public safety 1,066,054 1,072,815 1,095,006 (22,191)
Public works and facilities 94,000 266,097 227,521 38,576 Community development 138,678 98,963 96,085 2,878
Culture and recreation 265,229 258,704 295,318 (36,614) Capital outlay 20,794 12,000 2,240 9,760
TOTAL EXPENDITURES 2,114,207 2,237,575 2,279,859 (42,284)
EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 73,338 50,970 585,781 534,811
OTHER FINANCING SOURCES (USES)
Transfers out (184,777) (184,777)
TOTAL OTHER FINANCING USES (184,777) (184,777)
NET CHANGE IN FUND BALANCE $73,338 $50,970 401,004 $350,034 FUND BALANCES, BEGINNING OF YEAR 1,121,785
FUND BALANCES, END OF YEAR $1,522,789
FOR THE YEAR ENDED JUNE 30, 2023
The accompanying notes are an integral part of these financial statements. 43 CITY OF SUTTER CREEK
PROPRIETARY FUND
STATEMENT OF NET POSITION
AS OF JUNE 30, 2023
Major
Enterprise
Fund
Wastewater
Fund
ASSETS
CURRENT ASSETS
Cash and investments (Note 2) $3,640,061
Accounts receivable, net 37,603
Prepaid expenses
TOTAL CURRENT ASSETS 3,677,664
NONCURRENT ASSETS
Capital assets (Note 4):
Non-depreciable 781,473
Depreciable - net 1,469,004
TOTAL NONCURRENT ASSETS 2,250,477
TOTAL ASSETS 5,928,141
DEFERRED OUTFLOWS OF RESOURCES
Pension related (Note 8) 1,327,951
TOTAL DEFERRED OUTFLOWS OF RESOURCES 1,327,951
LIABILITIES
CURRENT LIABILITIES
Accounts payable 76,485
Accrued liabilities 24,899
Interest payable 85,318
Deposits payable 4,463
Compensated absences, due in less than one year (Note 1G) 4,662 Long-term debt, due in less than one year (Note 5) 474,000 TOTAL CURRENT LIABILITIES 669,827
NONCURRENT LIABILITIES
Compensated absences, due in more than one year (Note 1G) 16,132 Long-term debt, due in more than one year (Note 5) 431,000 Net pension liability (Note 8) 1,104,756
TOTAL NONCURRENT LIABILITIES 1,551,888
TOTAL LIABILITIES 2,221,715
DEFERRED INFLOWS OF RESOURCES
Pension related (Note 8) 71,849
TOTAL DEFERRED INFLOWS OF RESOURCES 71,849
NET POSITION
Net investment in capital assets 1,345,477
Unrestricted 3,617,051
TOTAL NET POSITION $4,962,528
The accompanying notes are an integral part of these financial statements. 44 CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION - PROPRIETARY FUND
FOR THE YEAR ENDED JUNE 30, 2023
Major
Enterprise
Fund
Wastewater
Fund
OPERATING REVENUES
Service charges $2,137,285
2,137,285
OPERATING EXPENSES
Salaries and benefits 24,081
Operation and maintenance 748,720
Depreciation (Note 4) 98,335
871,136
1,266,149
NONOPERATING REVENUES (EXPENSES)
Interest income 23,794
Interest expense (25,251)
(1,457)
Change in net position 1,264,692
BEGINNING NET POSITION 3,697,836
ENDING NET POSITION $4,962,528
See accompanying notes to financial statements
TOTAL OPERATING EXPENSES
TOTAL OPERATING REVENUES
OPERATING INCOME (LOSS)
TOTAL NONOPERATING REVENUES (EXPENSES)
45 CITY OF SUTTER CREEK
PROPRIETARY FUND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2023
Wastewater
Fund
Cash Flows from Operating Activities:
Cash received from customers $2,150,355
Cash paid to suppliers (756,865)
Cash paid to employees and related benefits (1,098,753) Cash Flows from Operating Activities 294,737
Cash Flows from Capital and Related Financing Activities Capital asset acquisition (19,168)
Capital asset deletion (8,582)
Debt principal paid (23,000)
Interest paid (25,251)
Cash Flows from Capital and Related Financing Activities (76,001) Cash Flows from Investing Activities
Interest received 23,794
Cash Flows from Investing Activities 23,794
Increase in cash and cash equivalents 242,530
Cash and cash equivalents, beginning of year 3,397,531
Cash and cash equivalents, end of year $3,640,061
Reconciliation of Net Operating Income
to cash provided by operating activities:
Operating income $1,266,149
Adjustments to reconcile net operating loss to cash
provided by operating activities:
Depreciation 98,335
(Decrease) increase in due to retirement system (1,074,260) (Increase) decrease in assets:
Accounts receivable 13,070
Prepaid expenses 7,500
(Decrease) increase in liabilities:
Accounts payable (15,645)
Accrued compensated absences (412)
Cash Flows from Operating Activities $294,737
The accompanying notes are an integral part of these financial statements. 46 CITY OF SUTTER CREEK
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2023
Custodial
Funds
ASSETS
Cash and investments (Note 2) $12,028
Prepaid expenses 1,500
Total Assets 13,528
LIABILITIES
Accounts payable 10,167
Due to other governments 10,531
Total Liabilities 20,698
NET POSITION (DEFICIT)
Restricted for organizations and other governments (7,170) Total Net Position (Deficit) ($7,170)
The accompanying notes are an integral part of these financial statements. 47 CITY OF SUTTER CREEK
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
Custodial
Funds
ADDITIONS:
Interest and investment income $3,122
Charges for services 754,594
Other revenue 6,098
TOTAL ADDITIONS 763,814
DEDUCTIONS:
Operations 761,168
Utilities 2,444
Repairs and maintenance 3,261
Supplies 2,173
Professional services 4,237
TOTAL DEDUCTIONS 773,283
CHANGE IN NET POSITION (9,469)
NET POSITION, BEGINNING OF YEAR 2,299
NET POSITION (DEFICIT), END OF YEAR ($7,170)
The accompanying notes are an integral part of these financial statements. 48 This Page Intentionally Left Blank
49 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Sutter Creek (City) was incorporated in 1913, under the laws and regulations of the State of California. The City operates under a Council-Manager form of government and provides the following services: public safety, highways and streets, sewer, culture-recreation, public improvements, planning and zoning, and general administrative services. The voters of the City give authority and responsibility for operations to the City Council. The City Council has the authority to employ administrative and support personnel to carry out its directives. The primary method used to monitor the performance of the City’s management is the financial budget, which is adopted annually by the City Council.
The financial statements of the City have been prepared in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. GASB issues a codification of the existing Governmental Accounting and Financial Reporting Standards which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The City applies all GASB pronouncements.
Reporting Entity: The City operates as a self-governing local government unit within the State of California. It has limited authority to levy taxes and has the authority to determine user fees for the services that it provides. Voters elect a City Council that passes laws and determines broad policies.
The Council also oversees the operations of the City and approves all budgets, fund transfers and fund balance reserves. The City’s main funding sources include property taxes, sales taxes, other intergovernmental revenue from State and federal sources, user fees, and federal and state financial assistance.
Government-wide and Fund Financial Statements: The government-wide financial statements (i.e., the Statement of Net Position and Statement of Activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Certain indirect costs are included in the program expenses of most business-type activities. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.
The accounts of the City are organized on the basis of funds. A fund is a separate self-balancing set of accounts. Each fund was established for the purpose of accounting for specific activities in accordance with applicable regulations, restrictions or limitations. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the last is excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. 50 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) A. Measurement Focus, Basis of Accounting and Basis of Presentation: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds financial statements and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements are met.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 90 days of the end of the current fiscal period with the exception of grant-related government voluntary nonexchange revenue. The City considers grant related government voluntary nonexchange revenues to be available if they are collected within 365 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Major revenues that are determined to be susceptible to accrual include property taxes and assessments, sales taxes, franchise taxes, charges for services, intergovernmental revenues, and earnings on investments. Sales taxes collected and held by the State at year end on behalf of the government are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the government and are recognized as revenue at that time. Entitlements and shared revenues (government mandated nonexchange transactions) are recognized when the City has satisfied all applicable eligibility requirements and if the amounts are measurable. If the grant funds are received before the revenue recognition criteria are satisfied, the unearned amounts are reported as unearned revenue.
The City reports the following major governmental funds:
General Fund – The General Fund is the primary operating fund of the City. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
FEMA Special Revenue Fund – The FEMA Special Revenue Fund is used to account for FEMAfunded repairs and project costs.
Capital Improvements Capital Projects Fund – The Capital Improvements Capital Projects Fund is used to account for the planning and construction of various Sutter Creek capital projects. 51 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Additionally, the City reports the following fund types:
GOVERNMENTAL FUNDS
Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue sources (not including private purpose trusts or major capital projects) that are legally restricted to expenditures for specified purposes.
Capital Projects Funds – Capital Funds are used to account for financial resources used for the acquisition or construction of major capital facilities.
PROPRIETARY FUNDS
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principle operating revenues of the City’s enterprise fund is charges to customers or other funds for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.
Enterprise Fund – Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
The City reports the following major enterprise fund:
Wastewater Fund – The Wastewater Operations Fund is used to account for sewer collection system and pollution control plant operations including major repair and replacement of the City’s pollution control plant facilities.
FIDUCIARY FUNDS
The City reports the following type of Fiduciary Funds:
Custodial Funds – Custodial Funds account for assets held by the City in a purely custodial capacity. Custodial Funds typically involve only the receipt, temporary investment and remittance of fiduciary resources to individuals, private organizations or other governments. 52 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Cash and Cash Equivalents: The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition, including the City’s investment in the California Local Agency Investment Fund (LAIF). Highly liquid money market investments with maturities of one year or less at time of purchase are stated at amortized cost.
C. Interfund Balances: Transactions between funds that represent lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). Any residual balances outstanding between the governmental activities and businesstype activities are reported in the government-wide financial statements as “internal balances.” Eliminations have not been made between or within the fund types.
D. Property Taxes: The County of Amador (the County) is responsible for the collection and allocation of property taxes. Under California law, property taxes are assessed and collected by the County up to 1% of the full cash value of taxable property, plus other increases approved by the voters and distributed in accordance with statutory formulas. The City recognizes property taxes when the individual installments are due provided, they are collected within 90 days after year end. Secured property taxes are levied on or before January 1 of each year. They become a lien on real property on January 1. These taxes are paid in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10. Secured property taxes, which are delinquent and unpaid as of June 30, are declared to be tax defaulted and are subject to redemption penalties, costs and interest when paid. These taxes are secured by liens on the property being taxed.
The term “unsecured” refers to taxes on personal property other than land and buildings. Property tax revenues are recognized in the fiscal year for which they are levied, provided they are due and collected within sixty days after fiscal year-end. The County apportions secured property tax revenue in accordance with the alternate methods of distribution, the “Teeter Plan,” as prescribed by Section 4717 of the California Revenue and Taxation Code. Therefore, the City receives 100% of the secured property tax levies to which it is entitled, whether or not collected. Unsecured delinquent taxes are considered fully collectible.
These taxes are accrued as intergovernmental receivables only if they are received from the County within 90 days after year end for the governmental funds and are accrued when earned for governmentwide presentation regardless of the timing of the related cash flows.
The City has provided an allowance for doubtful accounts of $0 at June 30, 2023.
E. Capital Assets: Capital assets for governmental fund types of the City are capitalized in the funds used to acquire or construct them. Capital acquisitions are to be reflected as expenditures in the governmental fund, and the related assets are to be reported in the government-wide financial statements at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value.
53 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not included in the additions to capital assets. Capital assets are depreciated using the straight-line method over the following useful lives:
Buildings and improvements 10 to 40 years
Infrastructure 30 years
Wastewater facilities and treatment plant 20 to 40 years Machinery and equipment 5 to 20 years
It is the policy of the City to capitalize all land, buildings, improvements, equipment, and infrastructure assets, except assets costing less than $5,000. Interest incurred during the construction phase of capital assets of business-type activities is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period. Costs of assets sold or retired (and related amounts of accumulated depreciation) are eliminated from the amounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related proprietary fund. In governmental funds, the sale of general capital assets is included in the Statement of Revenues, Expenditures and Changes in Fund Balances as proceeds from sale. The proceeds reported in the governmental fund are eliminated and the gain or loss on sale is reported in the government-wide presentation.
F. Unearned and Unavailable Revenues: Unearned revenues arise when resources are received by the City before it has legal claim to them (i.e., when grant monies are received prior to the incurrence of qualifying expenditures). Unavailable revenues in governmental funds arise when a potential revenue source does not meet both the “measurable” and “available” criteria for recognition in the current period. Revenues considered unavailable because they were not received in the availability period are recognized for the government-wide presentation.
G. Compensated Absences: It is the City’s policy to permit employees to accumulate earned but unused vacation, compensatory time off and administrative leave. Vacation is accrued when incurred in the government-wide presentation and in the proprietary funds and reported as a fund liability. Amounts that are expected to be liquidated with expendable available financial resources, (i.e., as a result of employee resignations or retirements that are currently payable) are reported as expenditures and a fund liability of the governmental fund that will pay it. Amounts not expected to be liquidated with expendable available financial resources represent a reconciling item between the fund and government- wide presentation. No expenditure is reported in the governmental fund financial statements for these amounts. The General Fund and Wastewater Fund are used to liquidate compensated absences.
The changes of the compensated absences during the fiscal year ended June 30, 2023 were as follows:
Balance Balance Due Within
June 30, 2022 Additions Payments June 30, 2023 One Year Governmental Activities $43,188 $30,956 ($36,313) $37,831 $11,854 Business-Type Activities 21,206 23,705 (24,117) 20,794 4,662 Total $64,394 $54,661 ($60,430) $58,625 $16,516
54 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) H. Long-term Obligations: Long-term debt of governmental funds are reported at face value in the government-wide financial statements and represent a reconciling item between the fund and government- wide presentation. Certain other governmental fund obligations not expected to be financed with current available financial resources are also reported in the government-wide financial statements and represent a reconciling item between the fund and government-wide presentation. Longterm debt and other obligations financed by proprietary funds are reported as liabilities in the appropriate funds.
For governmental fund types, proceeds from borrowing are reported as another financing source net of the applicable premium or discount. Issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures.
I. Deferred Inflows and Deferred Outflows of Resources: In addition to assets, the Statement of Net Position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the Statement of Net Position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
J. Leases: A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The City recognizes leases with an initial, individual value of $50,000 or more.
K. Subscription-Based Information Technology Arrangements (SBITA): A Subscription-Based Information Technology Arrangements (SBITA) is a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange-like transaction. Subscription assets are reported with other capital assets and subscription liabilities are reported with long-term debt on the statement of net position.
L. Use of Estimates: The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
M. Budgetary Information: The City Council annually adopts the budget resolution for all operating funds of the City. Budgetary control is legally maintained at the fund level. Department heads submit budget requests to the City Manager. The City Manager prepares an estimate of revenues and prepares recommendations for the next year’s budget. The preliminary budget may or may not be amended by the City Council and is adopted by resolution by the City Council on or before June 30. 55 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Appropriations, except open project appropriations, and unexpended grant appropriations, lapse at the end of each fiscal year. Amounts shown in the financial statements represent the original budgeted amounts and all supplemental appropriations. The supplemental appropriations were immaterial. The budgetary data is prepared on the modified accrual basis consistent with the related “actual” amounts. The City does not use encumbrance accounting.
Except for the General Fund and the Gas Tax, Streets & Sidewalks Special Revenue Fund, all other special revenue and capital project funds are not budgeted. As of June 30, 2023, expenditures in the General Fund and Gas Tax, Streets & Sidewalks Special Revenue Fund, exceeded appropriations in the amounts of $42,284 and $30,017, respectively.
Deficit Fund Equity: The following funds have fund deficits at June 30, 2023:
Amount
FEMA Special Revenue Fund $34,865
Capital Improvements Capital Projects Fund 259,895
Cemetery Special Revenue Fund 12,353
Community Center Grant Special Revenue Fund 26,508
N. New and Closed Funds: During fiscal year ended June 30, 2023, the City closed the Sutter Creek Bridge Replacement Capital Projects Fund, and opened the Capital Improvements Capital Projects Fund, FEMA Special Revenue Fund, and Planning Grant Special Revenue Fund.
O. New Governmental Accounting Standards Board (GASB) Pronouncements: Management adopted the provisions of the following GASB Statements, which became effective during the year ended June 30, 2023:
In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. The provisions of this Statement were implemented during fiscal year 2023. The implementation had no effect on the financial statements.
56 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Some PPPs meet the definition of a service concession arrangement (SCA), which the Board defines in this Statement as a PPP in which (1) the operator collects and is compensated by fees from third parties; (2) the transferor determines or has the ability to modify or approve which services the operator is required to provide, to whom the operator is required to provide the services, and the prices or rates that can be charged for the services; and (3) the transferor is entitled to significant residual interest in the service utility of the underlying PPP asset at the end of the arrangement.
This Statement also provides guidance for accounting and financial reporting for availability payment arrangements (APAs). As defined in this Statement, an APA is an arrangement in which a government compensates an operator for services that may include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange-like transaction. The provisions of this Statement were implemented during fiscal year 2023. The implementation had no effect on the financial statements.
In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. The objective of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset - an intangible asset - and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The provisions of this Statement were implemented during fiscal year 2023. The City did not have any significant SBITAs to record as of June 30, 2023.
P. Fair Value Measurements: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.
57 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 2 – CASH AND INVESTMENTS
The City follows the practice of pooling cash and investments of all funds. Cash represents cash on hand, demand deposits in the bank and investments. Cash and investments at June 30, 2023, are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and investments of the City $5,792,200
Cash and investments in Fiduciary Funds (separate statement):
Cash and investments 12,028
Total cash and investments $5,804,228
Cash and investments as of June 30, 2023 consisted of the following:
Cash on hand $800
Deposits with financial institutions 1,146,712
Investments 4,656,716
Total cash and investments $5,804,228
Investment Policy: California statutes authorize cities to invest idle or surplus funds in a variety of credit instruments as provided for in the California Government Code, Section 53600, Chapter 4 – Financial Affairs. The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.
Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment In
One Issuer
U.S. Treasury Obligations 2 Years None None
U.S. Agency Securities 2 Years 50% None
Local Agency Bonds 2 Years 50% None
Certificates of Deposit 2 Years 50% None
Investment Pool N/A None None
California Local Agency N/A None None
58 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 2 – CASH AND INVESTMENTS (Continued)
Interest Rate Risk: Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City’s investment in the California Local Agency Investment Fund (LAIF) has an average maturity of 260 days.
Remaining Maturity
(in Months)
Total 12 Months or Less
Money Market Fund $2,059,212 $2,059,212
Certificate of Deposit 1,000,000 1,000,000
LAIF 1,597,504 1,597,504
$4,656,716 $4,656,716
Investment
Custodial Credit Risk: Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. Under California Government Code Section 53651, depending on specific types of eligible securities, a bank must deposit eligible securities posted as collateral with its Agent having a fair value of 105% to 150% of the City’s cash on deposit. All of the City’s deposits are either insured by the Federal Depository Insurance Corporation (FDIC) or collateralized with pledged securities held in the trust department of the financial institutions in the City’s name.
Investment in LAIF: The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City reports its investment in LAIF at the fair value amount provided by LAIF. The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Included in LAIF’s investment portfolio are collateralized mortgage obligation, mortgage-backed securities, other asset-backed securities, loans to certain State funds, and floating rate securities issued by federal agencies, government-sponsored enterprises, and corporations.
Investment
Minimum
Legal Rating Not Rated Total
Money Market Fund AAAm $2,059,212
Certificate of Deposit N/A $1,000,000 1,000,000
LAIF N/A 1,597,504 1,597,504
$2,597,504 $4,656,716
59 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 2 – CASH AND INVESTMENTS (Continued)
Fair Value Hierarchy: The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.
The Local Agency Investment Fund and money market fund are classified as exempt in the fair value hierarchy, as they are valued at amortized cost, which is exempt from being classified under GASB 72.
NOTE 3 – INTERFUND TRANSACTIONS
All due to/from other funds represent temporary loans from one fund to another to cover cash flow shortfalls and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2023, the City had the following interfund balances:
Amount
Due To Due From Owed
General Fund Capital Improvements Fund $253,806
Non-Major Special Revenue Funds:
Gas Tax, Streets & Sidewalks Fund 32,355
Cemetery Fund 12,286
Community Center Grants Fund 17,656
$316,103
The City had the following transfers in/out for the year ended June 30, 2023:
Amount
Fund Making Transfer Fund Receiving Transfer Transferred General Fund FEMA Special Revenue Fund $169,308 (a)
Fund 15,469 (b)
$184,777
(a) To fund activities and projects, pending reimbursement from FEMA. (b) General support.
60 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 4 – CAPITAL ASSETS
Governmental activities capital assets activities for the year ended June 30, 2023 was as follows:
Balance at Additions & Balance at
June 30, 2022 Adjustments Transfers June 30, 2023
Governmental Activities
Capital assets, not being depreciated:
Land $1,714,761 $1,714,761
Construction in progress $280,826 ($30,000) 250,826
Total capital assets, not being depreciated 1,714,761 280,826 (30,000) 1,965,587 Capital assets, being depreciated:
Buildings and improvements 4,397,474 55,306 4,452,780
Infrastructure 15,383,891 181,557 30,000 15,595,448
Machinery and equipment 470,357 470,357
Total capital assets being depreciated 20,251,722 236,863 30,000 20,518,585 Less accumulated depreciation for:
Buildings and improvements (3,574,698) (52,963) (3,627,661) Infrastructure (1,540,147) (480,662) (2,020,809)
Machinery and equipment (450,325) (32,917) (483,242)
Total accumulated depreciation (5,565,170) (566,542) (6,131,712) Capital assets being depreciated, net 14,686,552 (329,679) 30,000 14,386,873 Governmental Activities capital assets, net $16,401,313 ($48,853) $16,352,460 The City’s depreciation expense is charged to the Public Works function in the amount of $566,542 for governmental activities.
61 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 4 – CAPITAL ASSETS (Continued)
Business-type capital assets activities for the year ended June 30, 2023 was as follows:
Balance at Deletions & Balance at
June 30, 2022 Additions Adjustments June 30, 2023
Business-type Activities
Capital assets, not being depreciated:
Land $596,362 $596,362
Construction in progress 165,943 $19,168 185,111
Total capital assets, not being depreciated 762,305 19,168 781,473 Capital assets, being depreciated:
Buildings and improvements 328,791 328,791
Wastewater facilities 2,611,681 2,611,681
Sewer treatment plant 1,906,631 1,906,631
Machinery and equipment 163,941 $31,060 195,001
Total capital assets being depreciated 5,011,044 31,060 5,042,104 Less accumulated depreciation for:
Buildings and improvements (328,791) (328,791)
Wastewater facilities (1,698,083) (50,533) (1,748,616)
Sewer treatment plant (1,261,472) (34,057) (22,478) (1,318,007) Machinery and equipment (163,941) (13,745) (177,686)
Total accumulated depreciation (3,452,287) (98,335) (22,478) (3,573,100) Capital assets being depreciated, net 1,558,757 (98,335) 8,582 1,469,004 Business-type Activities capital assets, net $2,321,062 ($79,167) $8,582 $2,250,477 The City’s depreciation expense is charged to the Wastewater program in the amount of $98,335 for business-type activities.
62 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 5 – LONG-TERM DEBT
Balance Balance Due Within
June 30, 2022 Retirements June 30, 2023 One Year
Business-Type Activities - Direct borrowings:
Loans Payable
U.S. Department of Agriculture $478,000 ($23,000) $455,000 $24,000 Amador Regional Sanitation Authority 450,000 450,000 450,000 Total Business-type Activity Debt $928,000 ($23,000) $905,000 $474,000 U.S. Department of Agriculture (USDA) Loans Payable: The City’s Wastewater Enterprise Fund has a loan payable to the USDA Rural Development Program to finance certain capital improvements to the City’s sewer collection system. Principal payments are due annually on May 1. Interest payments, at an interest rate of 4.5%, are due semi-annually on November 1 and May 1. The loan matures May 2037, and the source of repayment is the Wastewater Enterprise Fund. The scheduled annual minimum debt service requirements at June 30, 2023 are as follows:
Fiscal Year Ending
June 30, Principal Interest Total
2024 $24,000 $20,476 $44,476
2025 25,000 19,396 44,396
2026 26,000 18,270 44,270
2027 27,000 17,100 44,100
2028 29,000 15,886 44,886
2029-2033 164,000 58,816 222,816
2034-2037 160,000 18,452 178,452
$455,000 $168,396 $623,396
Amador Regional Sanitation Authority (ARSA) Loans Payable: The City participates as one of three members of the Amador Regional Sanitation Authority (ARSA). This joint powers authority, comprised of the City of Sutter Creek, the City of Amador City and the County of Amador, serves its members by facilitating and acquiring items needed for the disposal and discharging of treated effluent generated by its member agencies. A five member board, consisting of two County Supervisors, two Sutter Creek City Councilmembers and one Amador City Councilmember, holds regularly scheduled monthly meetings.
In March 2006, the City of Sutter Creek and ARSA jointly funded the acquisition of an easement costing $750,000. The easement provides for the eventual delivery of effluent (pipeline easement) to a spray field for the discharging of partially treated effluent. These facilities are to provide additional effluent disposal areas for ARSA. The timing of this development is unknown at this time (see Note 10 disclosure on developer agreement). The agreement with ARSA calls for the construction of a pipeline along the easement and for the proper discharge of effluent once the Gold Rush Golf development occurs. The City’s agreement with Gold Rush Golf calls for the construction of the pipeline by the developer.
63 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 5 – LONG-TERM DEBT (Continued)
The City provided $300,000 of the funding of the easement while ARSA provided the remaining $450,000. The purchase agreement calls for the City to reimburse ARSA the principal of $450,000, plus interest at the State Treasurer’s LAIF rate. Principal amounts were originally scheduled as follows:
$50,000 due on June 30, 2008
$50,000 due on June 30, 2009
$50,000 due on June 30, 2010
$100,000 due on June 30, 2011
$100,000 due on June 30, 2012
$100,000 due on June 30, 2013
Since the existing ARSA system is adequate at this time and economic conditions currently exist preventing the development of the Gold Rush Golf development, the pipeline and spray field easement is not needed. For this reason, the City requested a delay from ARSA in the repayment schedule. The most recent deferral approved by ARSA grants the City a delay until June 2024. On November 30, 2022, ARSA Governing Board approved an extension of the commencement date of repayment of interest and principal to begin on June 30, 2024.
Subsequent to year-end, the ARSA Board voted to begin dissolution of ARSA, and concurrently, forgave the loan made to the City. See Note 10 for more details.
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
A. General Information about the City’s Other Post Employment Benefit (OPEB) Plan Plan Description – The City’s Post Employment Benefit Plan is a single employer defined benefit OPEB plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board Statement No. 75. For employees who retired prior to July 1, 2012, and employees hired before July 1, 2012 who subsequently retire from City service, the City will contribute $105 per month toward retiree medical premiums for those retirees enrolled in the City-sponsored medical plan. Employees hired on or after July 1, 2012 are not eligible for other post-employment benefits (OPEB). There are currently three retirees, with one participating in the City-sponsored medical plan.
Benefits Provided – The only OPEB provided is a $105 monthly stipend applied toward the cost of retiree health coverage. This benefit level has not been increased in many years and is not intended or expected to ever be increased in the future. The current eligible retirees are eligible to remain covered under the medical plan offered by the City to its active employees until reaching age 65. Subsequently, the retiree is required to find other healthcare coverage. The City will continue the stipend so long as the retiree remains covered for the balance of his or her lifetime. Benefits end upon the retiree’s death.
No survivor benefits are payable.
For the year ended June 30, 2023, the City’s contributions to the Plan were $3,780. 64 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (Continued) Employees Covered by Benefit Terms – Membership in the plan consisted of the following at the measurement date of June 30, 2023:
Active employees -
Inactive employees or beneficiaries currently
receiving benefit payments 3
Inactive employees entitled to but not yet
receiving benefit payments -
Total 3
B. Total OPEB Liability
Actuarial Methods and Assumptions – The City’s total OPEB liability was measured as of June 30, 2022 and the total OPEB liability was determined by an actuarial valuation dated June 30, 2022 to determine the $42,566 total OPEB liability as of June 30, 2023, based on the following actuarial methods and assumptions:
Actuarial Assumptions
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry Age Normal Cost, level percent of pay Actuarial Assumptions:
Asset Valuation Market Value
Discount Rate 3.65%
General Inflation Rate 2.50%
Assumed Wage Inflation Not applicable
Payroll Growth Not applicable
Mortality Improvement MacLeod Watts Scale 2022 applied generationally fro Employer Cost Sharing No increase in the $105 monthly stipend amount The discount rate was based on the Bond Buyer GO 20 index. As of the June 30, 2023, Measurement Date, use of this index results in a discount rate of 3.65%.
The basic mortality rates are used in this valuation are based on the 2021 experience study of the California Public Employees Retirement System using data from 1997 to 2019, adjusted for a different basis used to project future mortality improvements. Representative mortality rates were those published by CalPERS rates, then projected on a generational basis by Macleod Watts Scare 2022. 65 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (Continued) C. Changes in Total OPEB Liability
The changes in the total OPEB liability follows:
Total OPEB
Liability
Balance at June 30, 2022 $48,564
Changes Recognized for the Measurement Period:
Service cost -
Interest on the total OPEB liability 1,008
Changes of benefit terms -
Differences between expected and actual experience 1,435 Changes of assumptions (4,661)
Contributions from the employer -
Benefit payments (3,780)
Net changes (5,998)
Balance at June 30, 2023 $42,566
D. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates
The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.65%) or 1-percentage-point higher (4.65%) than the current discount rate:
Total OPEB Liability
Current
Discount Rate -1% Discount Rate Discount Rate +1%
(2.65%) (3.65%) (4.65%)
$46,153 $42,566 $39,434
Benefits payable in this plan are not dependent on healthcare trend.
E. OPEB Expenses and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2023, the City recognized OPEB expense of ($5,998), and did not report any deferred outflows and inflows of resources related to OPEB. 66 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 7 – NET POSITION AND FUND BALANCE
Fund Balance: In the fund financial statements, governmental funds report nonspendable, restricted, committed, assigned and unassigned balances.
Nonspendable Funds – Fund balance should be reported as nonspendable when the amounts cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Nonspendable balances are not expected to be converted to cash within the next operating cycle, which comprise prepaid items and long-term receivables. The City does not have any nonspendable funds.
Restricted Funds – Fund balance should be reported as restricted when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation.
Committed Funds – Fund balance should be reported as committed when the amounts can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority. These amounts cannot be used for any other purpose unless the City Council modifies or removes the fund balance commitment.
Assigned Funds – Fund balance should be reported as assigned when the amounts are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed.
Unassigned Funds – Unassigned fund balance is the residual classification of the City’s funds and includes all spendable amounts that have not been restricted, committed, or assigned to specific purposes.
The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of a resolution. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted, committed, assigned and unassigned resources as they are needed. The City’s committed, assigned, or unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Net Position: The government-wide financial statements utilize a net position presentation. Net Position is categorized as follows:
Net Investment in Capital Assets – This category groups all capital assets into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.
Restricted – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted – This category represents net position of the City not restricted for any project or other purpose.
67 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 7 – NET POSITION AND FUND BALANCE (Continued)
The following are the components of the Governmental Funds fund balances at June 30, 2023:
Capital Nonmajor Total
Fund Balance FEMA Improvements Governmental Governmental Classifications General Fund Fund Fund Funds Funds
Restricted for:
Street and bridge projects $292,951 $292,951
Public safety projects 22,814 22,814
Housing 187,100 187,100
Community projects 310,179 310,179
Total Restricted 813,044 813,044
Unassigned $1,522,789 ($34,865) ($259,895) (36,861) 1,191,168 Total Fund
Balances $1,522,789 ($34,865) ($259,895) $776,183 $2,004,212 The City has continued its approach when budgeting to set aside for future projects and unforeseen circumstances. To that end, the City set aside 3% of its General Fund revenues this fiscal year to General Operating Reserves. The balance as of June 30, 2023 is $102,421. The City also put 4% of its General Fund revenues to General Capital Reserves which has a balance of $49,677 as of June 30, 2023. Finally, the City set aside 1% of its General Fund revenue to General Savings. At June 30, 2023, the balance is $72,113.
NOTE 8 – PENSION PLAN
General Information about the Pension Plan
Plan Description – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police) and Miscellaneous (all other) Employee Pension Rate Plans. The City’s Miscellaneous and Safety Rate Plans are part of the public agency cost-sharing multipleemployer defined benefit pension plan (PERF C), which is administered by the California Public Employees’ Retirement System (CalPERS). PERF C consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. The employer participates in one cost-sharing multiple-employer defined benefit pension plan regardless of the number of rate plans the employer sponsors. The City sponsors four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
68 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plan’s provisions and benefits in effect on June 30, 2023 are summarized as follows:
Hire date
Prior to January
1, 2013
On or after
January 1, 2013
Benefit formula 3.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 67 52 - 67
Monthly benefits, as a % of eligible compensation 2.0% - 3.0% 1.0% to 2.5% Required employee contribution rates 7.81% 7.75%
Required employer contribution rates 16.44% 7.68%
Hire date
Prior to January
1, 2013
On or after
January 1, 2013
Benefit formula 3.0% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 3% 2.0% to 2.7% Required employee contribution rates 9.0% 13.8%
Required employer contribution rates 25.65% 13.54%
City Miscellaneous Plan
City Safety Plan
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability and side fund. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $330,152 in fiscal year 2023.
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
69 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
For the year ended June 30, 2023, the contributions recognized as part of pension expense for the Plan were as follows:
Total Contributions - Employer $453,178
City Safety Plan
City Miscellaneous Plan
Contributions - Employer
$221,811
231,367
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
As of June 30, 2023, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:
Proportionate Share
of Net Pension Liability
City Safety Plan $2,142,141
City Miscellaneous Plan 2,276,883
Total Net Pension Liability $4,419,024
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2021 and 2022 was as follows:
City Safety Plan
Proportion - June 30, 2021 0.03348%
Proportion - June 30, 2022 0.03117%
Change - Increase (Decrease) (0.00231%)
City Miscellaneous Plan
Proportion - June 30, 2021 0.06579%
Proportion - June 30, 2022 0.04866%
Change - Increase (Decrease) (0.01713%)
70 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
For the year ended June 30, 2023, the City recognized negative pension expense of $4,257,038. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $453,178 Differences between actual and expected experience 134,379 ($53,886) Differences between actual and proportional contributions 136 (186,780) Changes in assumptions 449,307
Net difference between projected and actual earnings on pension plan investments 755,339
Adjustments due to differences in proportion 3,519,462 (46,730) Total $5,311,801 ($287,396)
$453,178 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended Annual
June 30 Amortization
2024 $1,555,411
2025 1,513,251
2026 1,041,124
2027 461,441
Total $4,571,227
71 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
Actuarial Assumptions – For the measurement period ended June 30, 2022, the total pension liabilities were determined by rolling forward the June 30, 2021, total pension liability. The June 30, 2022 total pension liability was based on the following actuarial methods and assumptions:
All Plans
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Projected Salary Increase (1)
Investment Rate of Return 6.80% (2)
Mortality Derived using CalPERS Membership Data for all Funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies,
2.30% thereafter
(1) Depending on age, service and type of employment
(2) Net of pension plan investment and administrative expenses; includes inflation (4) All of the City's plans for miscellaneous and safety employed the same assumptions (3) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.
Entry Age Normal in accordance with the GASB 68
Change of Assumptions – For the measurement date of June 30, 2022, the inflation rate was 2.30%.
Discount Rate – The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 72 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
The long-term expected rate of return on pension plan investments was determined using a buildingblock method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical and forecasted information for all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a buildingblock approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the founded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as followed:
Asset Class1
Assumed asset
allocation
Real Return
Years 1 - 102
Global Equity - Cap weighted 30.0% 4.54%
Global Equity - Non-Cap-weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0..27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100.0%
2 Figures are based on the 2021 Asset Liability Management Study. 1 An expected inflation rate of 2.30% used for this period. 73 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:
1% Decrease 5.90%
Net Pension Liability $3,122,313
Current Discount Rate 6.90%
Net Pension Liability $2,142,141
1% Increase 7.90%
Net Pension Liability $1,341,072
1% Decrease 5.90%
Net Pension Liability $3,314,029
Current Discount Rate 6.90%
Net Pension Liability $2,276,883
1% Increase 7.90%
Net Pension Liability $1,423,570
City Miscellaneous Plan
City Safety Plan
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Reduction of CalPERS Discount Rate
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy approved by the CalPERS Board in 2015, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20%, from 7.00% to
6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the CalPERS Board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021. 74 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 8 – PENSION PLAN (Continued)
On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market assumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense, but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption from 2.50% to 2.30% as recommended in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the CalPERS Board.
These new assumptions will be reflected in the CalPERS GASB 68 accounting valuation reports for the June 30, 2022, measurement date.
NOTE 9 – INSURANCE
The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA).
CSJVRMA is a joint powers authority organized in accordance with Article 1, Chapter 5, Division 7, Title I of the California Government Fund Programs. The purpose is to create a common pool of funds to be used to meet obligations of the parties to provide workers’ compensation benefits for their employees and to provide liability insurance. CSJVRMA provides claims processing administrative services, risk management services and actuarial studies. The City Council does not have significant oversight responsibility, since they evenly share all factors of responsibility with other agencies. The City does not retain the risk of loss. However, ultimate liability for payment of claims and insurance premiums resides with member agencies. CSJVRMA is empowered to make supplemental assessments as needed to eliminate deficit positions of member agencies. If CSJVRMA becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance. CSJVRMA establishes claims liabilities based on estimates of the ultimate cost of claims (including future claims settlement expenses) that have been reported but not settled, plus estimates of claims that have been incurred but not reported. Because actual claims costs depend on various factors, the claims liabilities are recomputed periodically using a variety of actuarial and statistical techniques to produce current estimates that reflect recent settlements, claim frequency, and other economic and social factors. A provision for inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made. The audited financial statements of the CSJVRMA are available at the CSJVRMA’s office. 75 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 9 – INSURANCE (Continued)
The City’s insurance coverage and the respective coverage providers are as follows:
Amount Coverage Provider Payment Source
LIABILITY CLAIMS
$10,000 Self Insurer City funds
$10,001 - $1,000,000 Central San Joaquin Valley Risk Management Authority Shared risk pool WORKERS COMPENSATION:
$10,000 Self Insurer City funds
$10,001 - $500,000 Central San Joaquin Valley Risk Management Authority Shared risk pool PROPERTY COVERAGE:
$5,000 Self Insurer City funds
$5,001 - $100,000 Central San Joaquin Valley Risk Management Authority Shared risk pool AUTO PHYSICAL DAMAGE/LOW VALUE VEHICLE:
$500 Self Insurer
$501 - $25,000 per loss Central San Joaquin Valley Risk Management Authority Shared risk pool There have been no significant reductions in insurance coverage from coverage in the prior fiscal year.
Also, settled claims have not exceeded insurance coverage for the past three fiscal years.
NOTE 10 – COMMITMENTS AND CONTINGENCIES
The City is a defendant in a number of lawsuits which have arisen in the normal course of business.
While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty. In the opinion of the City Attorney, these actions, when finally adjudicated, will not have a material adverse effect on the financial condition of the City.
The City participates in a number of Federal, State and County programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the City may be required to reimburse the grantor government.
Developer Agreement: The City entered into an agreement in January 2010 with the Gold Rush Golf LLC. The agreement provides parameters for the development of a master plan community encompassing approximately 900 acres on the west side of the City. The development as pursued by Gold Rush Golf LLC and its successor entities are also controlled and limited by the various environmental and planning approvals obtained through the various approval processes stipulated by State law.
The agreement calls for the installation of a variety of public improvements that will serve the prospective development. Some of those improvements involve the City’s sewage treatment plant. At this time, the site for the master plan community remains undeveloped and no new planning approvals have been sought by the developers. Given the state of the economy and the housing industry, it is unknown as to the timing of its development. The City has not initiated any plans for the expansion of its sewage treatment plan nor the related licensing, capacity and discharge limitations subject to State approval. The City has not recorded any obligation for any prospective public improvements associated with the development.
76 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2023
NOTE 10 – COMMITMENTS AND CONTINGENCIES (Continued)
Contractual Arrangements: During the course of normal business the City enters into a variety of contractual arrangements for services and supplies. As of the balance sheet date the amount of these contractual arrangements total $107,611 for various vendors.
Subsequent Event: On February 15, 2024, the Board of Directors of ARSA voted to initiate the process of dissolving ARSA, with the City of Sutter Creek as the successor organization. As part of the dissolution process, the Board has agreed to forgive the $450,000 loan that ARSA made to the City, including all accrued interest (see Note 5 for details of the loan). It is the intent that the City will become the successor organization with customer agreements put in place with Amador Water Agency and Amador City, the two other members of the ARSA Joint Powers Agency. The City will plan to accept any liabilities associated with the successor agreement. As of the date of issuance of these financial statements, the dissolution is still in process. 77 REQUIRED SUPPLEMENTARY INFORMATION
78 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
City - Miscellaneous Plan
Measurement date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 Plan's proportion of the Net Pension Liability
(Asset) 0.02113% 0.05285% 0.05055% 0.04949%
Plan's proportion share of the Net Pension
Liability (Asset) $1,314,608 $1,449,891 $1,756,085 $1,950,973 Plan's Covered Payroll $324,968 $299,794 $467,495 $482,527 Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered
Payroll 370.99% 483.63% 375.64% 404.32%
Plan's Proportionate Share of the Fiduciary Net
Position as a Percentage of the Plan's Total
Pension Liability 77.99% 75.77% 71.43% 70.41%
Plan's Proportionate Share of Aggregate
Employer Contributions $125,929 $158,803 $172,817 $175,493 City - Safety Plan
Measurement date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 Plan's proportion of the Net Pension Liability
(Asset) 0.01528% 0.03117% 0.02608% 0.02608%
Plan's proportion share of the Net Pension
Liability (Asset) $950,642 $1,069,197 $1,069,197 $1,558,095 Plan's Covered Payroll $352,448 $364,745 $269,693 $272,978 Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered
Payroll 217.54% 293.14% 396.45% 570.78%
Plan's Proportionate Share of the Fiduciary Net
Position as a Percentage of the Plan's Total
Pension Liability 78.13% 77.37% 73.34% 73.03%
Plan's Proportionate Share of Aggregate
Employer Contributions $96,145 $103,268 $113,766 $112,938 * Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF THE PLAN'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND RELATED RATIOS
AS OF THE MEASUREMENT DATE
79 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022
0.04967% 0.04890% 0.04812% 0.06579% 0.04866%
$1,871,958 $1,958,241 $2,029,947 $1,249,207 $2,276,883
$507,853 $473,834 $324,503 $527,385 $629,749
368.60% 413.28% 625.56% 236.87% 361.55%
71.77% 71.09% 71.20% 82.81% 70.07%
$197,774 $224,844 $181,681 $209,432 $231,367
6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022
0.02668% 0.02710% 0.02789% 0.03348% 0.03117%
$1,565,646 $1,692,003 $1,857,834 $1,174,863 $2,142,141
$349,806 $323,592 $314,220 $361,808 $300,933
447.58% 522.88% 591.25% 324.72% 711.83%
74.73% 74.88% 72.50% 82.52% 69.82%
$130,533 $167,177 $193,137 $201,184 $221,811
City - Miscellaneous Plan
City - Safety Plan
80 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
Fiscal year 2015 2016 2017 2018
Actuarially determined contribution $125,929 $158,803 $172,817 $175,493 Contributions in relation to the actuarially
determined contributions (125,929) (158,803) (172,817) (175,493) Contribution deficiency (excess) $0 $0 $0 $0
Covered payroll $299,794 $467,495 $482,527 $507,853
Contributions as a percentage of covered
payroll 42.01% 33.97% 35.81% 34.56%
Fiscal year 2015 2016 2017 2018
Actuarially determined contribution $96,145 $103,268 $113,766 $112,938 Contributions in relation to the actuarially
determined contributions (96,145) (103,268) (113,766) (112,938) Contribution deficiency (excess) $0 $0 $0 $0
Covered payroll $364,745 $269,693 $272,978 $349,806
Contributions as a percentage of covered
payroll 26.36% 38.29% 41.68% 32.29%
* Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.
Current methods and assumptions used to determine contribution rates:
Measurement Date: June 30, 2022
Actuarial cost method Entry age
Amortization method Level percentage of payroll, closed Remaining amortization period 28 years
Asset valuation method
Discount Rate 6.90%
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
Cost-Sharing Multiple Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
City Miscellaneous Plan
City Safety Plan
The mortality table used was developed based on CalPERS specific data. The table includes generational mortality improvements using the Society of Actuaries Scale 80% of scale MP 2020. For more details on this table, please refer to the November 2021 experience study report (based on CalPERS demographic data from 2001 to 2021) that can be found on the CalPERS website.
50 & 52 & 55 yrs. Misc., 50 yrs. Safety
6.80%, net of pension plan investment expense, including inflation Varies by Entry Age and Service
2.30%
5-year smoothed market
81 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
2019 2020 2021 2022 2023
$197,774 $224,844 $181,681 $209,432 $231,367
(197,774) (224,844) (181,681) (209,432) (231,367)
$0 $0 $0 $0 $0
$473,834 $324,503 $527,385 $629,749 $505,851
41.74% 69.29% 34.45% 33.26% 45.74%
2019 2020 2021 2022 2023
$130,533 $167,177 $193,137 $201,184 $221,811
(130,533) (167,177) (193,137) (201,184) (221,811)
$0 $0 $0 $0 $0
$323,592 $314,220 $361,808 $300,933 $298,606
40.34% 53.20% 53.38% 66.85% 74.28%
City Miscellaneous Plan
City Safety Plan
82 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
Measurement Date 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 Total OPEB Liability (1)
Service Cost
Interest $1,882 $1,831 $1,807 $1,656 $1,067 $1,008
Changes of benefit terms
Differences between expected and actual experience 1,553 1,435 Changes of assumptions 7,386 (4,661)
Benefit payments (3,780) (3,780) (3,780) (3,780) (3,780) (3,780) Net change in total OPEB liability (1,898) (1,949) (1,973) 6,815 (2,713) (5,998) Total OPEB liability - beginning 50,282 48,384 46,435 44,462 51,277 48,564 Total OPEB liability - ending $48,384 $46,435 $44,462 $51,277 $48,564 $42,566 Covered payroll N/A N/A N/A N/A N/A N/A
Notes to Schedule:
(1) No assets are accumulated in a trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board Statement No. 75. * Fiscal year 2018 was the first year of implementation, therefore only six years are shown.
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS Last 10 fiscal years*
83 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2023
Fiscal Year Ended June 30, 2018 2019 2020 2021 2022 2023 Actuarially required contribution $3,780 $3,780 $3,780 $3,780 $3,780 $3,780 Contributions in relation to the
actuarially required contributions 3,780 3,780 3,780 3,780 3,780 3,780 Contribution deficiency (excess) $0 $0 $0 $0 $0 $0
Covered payroll $0$0$0$0$0$0
Notes to Schedule:
Methods and assumptions used to determine contribution rates:
Valuation Date
Measurement Date
Actuarial Cost Method Entry Age Normal Cost, level percent of pay Actuarial Assumptions:
Asset Valuation Market Value
Discount Rate 3.65%
General Inflation Rate 2.50%
Assumed Wage Inflation Not applicable
Payroll Growth Not applicable
Mortality Improvement MacLeod Watts Scale 2022 applied generationally from 2010 Employer Cost Sharing No increase in the $105 monthly stipend amount * Fiscal year 2018 was the first year of implementation, therefore only six years are shown.
SCHEDULE OF CONTRIBUTIONS
Last 10 fiscal years*
June 30, 2022
June 30, 2023
84 This Page Intentionally Left Blank
85 SUPPLEMENTARY INFORMATION
86 CITY OF SUTTER CREEK
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
SPECIAL REVENUE FUNDS
Crestview
Gas Tax, Streets Lighting HOME
& Sidewalks District Cemetery Grant AB 1600
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $5,240 $187,100 $174,375
Accounts receivable 1,131
Due from other governments $45,600
TOTAL ASSETS $45,600 $6,371 $187,100 $174,375
LIABILITIES
Accounts payable $9,043 $189 $67
Due to other funds 32,355 12,286
Deposits payable
TOTAL LIABILITIES 41,398 189 12,353
FUND BALANCE (DEFICIT)
Restricted 4,202 6,182 $187,100 $174,375
Unassigned (12,353)
TOTAL FUND BALANCES (DEFICIT) 4,202 6,182 (12,353) 187,100 174,375
TOTAL LIABILITIES AND
FUND BALANCES (DEFICIT) $45,600 $6,371 $187,100 $174,375 JUNE 30, 2023
87 SPECIAL REVENUE FUNDS
Community ACRA Total
Police Center Regional Broad Street Traffic Planning Nonmajor Grants Grants Rec. Fees Drain Mitigation Grants Governmental Funds Fund Fund Fund Fund Fund Funds
$22,814 $74,564 $1,217 $340,861 $55,058 $861,229
1,131
45,600
$22,814 $74,564 $1,217 $340,861 $55,058 $907,960
$6,527 $15,826
17,656 62,297
325 $53,329 53,654
24,508 53,329 131,777
$22,814 $74,564 $1,217 287,532 $55,058 813,044
(24,508) (36,861)
22,814 (24,508) 74,564 1,217 287,532 55,058 776,183
$22,814 $74,564 $1,217 $340,861 $55,058 $907,960
88 CITY OF SUTTER CREEK
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2023
SPECIAL REVENUE FUNDS
Crestview
Gas Tax, Streets Lighting HOME
& Sidewalks District Cemetery Grant AB 1600
Fund Fund Fund Fund Fund
GOVERNMENTAL REVENUES
Taxes and special assessments $113,015
Interest and investment income 3,528 $24 $119 $944
Intergovernmental revenues 2,709 $187,100
Charges for services 2,544
Total Revenues 119,252 2,568 119 187,100 944
EXPENDITURES
Current:
General government 86
Public works and facilities 139,932 1,538 12,701
Cultural and recreation 68
Capital outlay 14
Total Expenditures 139,932 1,538 12,783 86
OTHER FINANCING SOURCES
Transfers in
Total Other Financing Sources
NET CHANGE IN FUND BALANCE (20,680) 1,030 (12,664) 187,100 858 24,882 5,152 311 173,517
FUND BALANCES (DEFICITS) END OF YEAR $4,202 $6,182 ($12,353) $187,100 $174,375
FUND BALANCES (DEFICITS) BEGINNING OF YEAR
89 SPECIAL REVENUE FUNDS
Community ACRA Total
Police Center Regional Broad Street Traffic Planning Nonmajor Grants Grant Rec. Fees Drain Mitigation Grant Governmental Funds Fund Fund Fund Fund Fund Funds
$113,015
$60 $1,598 $245 $7 $2,464 8,989
15,000 $91,479 296,288
79,620 82,164
15,060 81,218 245 7 2,464 91,479 500,456
23,126 5,192 28,404
154,171
96,023 96,091
31,229 31,243
119,149 36,421 309,909
15,469 15,469
15,469 15,469
15,060 (22,462) 245 7 2,464 55,058 206,016
7,754 (2,046) 74,319 1,210 285,068 570,167
$22,814 ($24,508) $74,564 $1,217 $287,532 $55,058 $776,183 90 CITY OF SUTTER CREEK
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL -
Budgeted
Amounts
Original and Variance with
Final Actual Amounts Final Budget
REVENUES:
Taxes and special assessments $62,818 $113,015 $50,197
Interest and investment income 3,528 3,528
Intergovernmental revenues 2,000 2,709 709
TOTAL REVENUES 64,818 119,252 54,434
EXPENDITURES:
Current:
Public works and facilities 109,915 139,932 (30,017)
TOTAL EXPENDITURES 109,915 139,932 (30,017)
NET CHANGE IN FUND BALANCE ($45,097) (20,680) $24,417
FUND BALANCES BEGINNING OF YEAR 24,882
FUND BALANCES END OF YEAR $4,202
GAS TAX, STREETS & SIDEWALKS SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2023
91 CUSTODIAL FUNDS
92 Community Amador
Monteverde Knights Facilities Regional Total
Store Foundry District Sanitary Custodial
Fund Fund Fund District Funds
ASSETS
Cash and investments $1,341 $2,964 $953 $6,770 $12,028
Prepaid expenses 1,500 1,500
TOTAL ASSETS $1,341 $4,464 $953 $6,770 $13,528
LIABILITIES
Accounts payable $2,470 $927 $6,770 $10,167
Due to other governments $10,531 10,531
TOTAL LIABILITIES 2,470 10,531 927 6,770 20,698
NET POSITION (DEFICIT)
Restricted (1,129) (6,067) 26 (7,170)
TOTAL NET POSITION (DEFICIT) ($1,129) ($6,067) $26 ($7,170)
CITY OF SUTTER CREEK
FIDUCIARY FUNDS
COMBINING STATEMENT OF FIDUCIARY NET POSITION
AS OF JUNE 30, 2023
93 Community Amador
Monteverde Knights Facilities Regional Total
Store Foundry District Sanitary Custodial
Fund Fund Fund District Funds
ADDITIONS:
Donations $3,122 $3,122
Charges for services $754,594 754,594
Interest and other income $16 $6 6,076 6,098
TOTAL ADDITIONS 3,122 16 6 760,670 763,814
DEDUCTIONS:
Operations 504 760,664 761,168
Utilities 1,248 1,196 2,444
Repairs and maintenance 3,261 3,261
Supplies 18 2,155 2,173
Professional services 50 4,187 4,237
TOTAL DEDUCTIONS 1,770 50 771,463 773,283
CHANGE IN NET POSITION 1,352 (34) 6 (10,793) (9,469)
NET POSITION (DEFICIT), BEGINNING OF YEAR (2,481) (6,033) 20 10,793 2,299 NET POSITION (DEFICIT), END OF YEAR ($1,129) ($6,067) $26 ($7,170)
CITY OF SUTTER CREEK
FIDUCIARY FUNDS
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FOR THE YEAR ENDED JUNE 30, 2023
94 This Page Intentionally Left Blank
95 18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer
STAFF REPORT
TO: MAYOR AND MEMBERS OF THE CITY COUNCIL
MEETING DATE: APRIL 15, 2024
FROM: MASON PETERS, FINANCE SUPERVISOR
SUBJECT: IMPACT FEE ENR ADJUSTMENT
RECOMMENDATION:
1) Hold a public hearing to hear testimony regarding the proposed inflationary adjustment to the impact fees.
2) Adopt Resolution 23-24-* authorizing an inflationary adjustment to the impact fees, effective July 1, 2024.
BACKGROUND:
At the April 2, 2024 City Council meeting, staff was directed to set a public hearing to receive input regarding implementing an inflationary adjustment to its impact fees. Development impact fees are established in conformance with the requirements of Government Code Section 66000 (et seq.), referred to as the Mitigation Fee Act (MFA). Fees established under the MFA may be used to fund public facilities needed to serve new development. Impact fees are paid by developers for new development or for a change to a more intensive use (e.g., warehouse to office), typically at the time of building permit issuance. Impact fees cannot, however, be used to correct an existing public facility deficiency or for the ongoing operations and maintenance costs of these facilities.
The City of Sutter Creek adopted its Capital Facilities Fees Impact Fee Report in 2008. That report outlined the nexus for collecting fees at building permit issuance to offset the impacts that new development will have on the City’s infrastructure. Those fees are known as “brick and mortar” fees and are then used to construct the new infrastructure. The City’s adopted development impact fees include:
Police Capital Facilities Fee
This fee is collected to provide funding for the construction of a police station, police vehicles, parking facilities, communication systems, and equipment. 96 18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer Fire Capital Facilities Fee
This fee is collected for construction of a new fire facility, fire trucks, a fire engine, and special equipment.
Historical Fee
This fee is collected to accumulate funds to be used in preserving historic structures in the City.
City Hall Capital Facilities Fee
This fee is collected to provide funding for the construction of a new city hall.
Corporation Yard Capital Facilities Fees
This fee is collected to provide funding for a fair-share portion of the cost to construct facilities for a new corporation yard.
Program Update Fee
This fee is collected for future updates of the Nexus Study to ensure that the facilities, costs, and fees in the Fee Program are current and accurate. A new study should be considered to reflect current infrastructure and facility needs.
Administration Capital Facilities Fee
This fee is collected for the administration of the CFF Program. This includes preparation of an Annual CFF Program Report, preparation of a Five-Year CFF Report, day-to-day management of the CFF Program including preparation of annual CIP budgets, CFF Program annual inflationary updates, land value analyses and updates and CFF Program Proformas.
Traffic Mitigation Fee
There are two traffic mitigation fees collected, one for local roads and the other for regional roads. The local fee is collected to offset the direct, indirect, and cumulative impacts of new development projects on the City of Sutter Creek’s road systems. The regional fee is collected for the Amador County Transportation Commission (ACTC).
Amador County Parks and Recreation Fee
This fee is collected to provide funding for park capital improvements. The Master Plan is currently being updated.
Once fees are adopted, they should be reviewed and adjusted annually, if necessary, to account for inflationary increases and decreases to ensure that the fees being collected are adequate to construct the facilities needed created by the impact. The fees were last updated July 1, 2023.
DISCUSSION:
To ensure that the capital facilities fees adequately cover new development’s share of the public facilities identified in the fee program, staff recommended that Council establish a process to annually adjust the development impact fees and to utilize the Engineering News RecordConstruction Cost Index as the inflation index for calculating this annual fee adjustment, which the Council approved.
97 18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer Table A below shows the 2023 ENR increase of the fee program for all development. Staff is recommending that effective July 1, 2024, the impact fees for all development be increased as shown in Table A.
Exhibit A of the Resolution shows the 2023 ENR increase of the fee program for all development. Staff is recommending that effective July 1, 2024, the impact fees for all development be increased as shown in Exhibit A and that Resolution 23-24-* be approved.
BUDGET IMPACT:
The purpose of the increase is to ensure that the fees keep pace with increases in capital costs. 98 ENR Factor - updated 3/20/2024 by Mason Peters 13358.05 2023 3.0631%
42 73 35 12 30 30 30 32 31 30
Unit of Measure Police Fire Historical City Hall
Corp
Yard
Program
Update Admin
TOTAL Gen
Gov't AB 1600 Parks
General
Traffic
Sewer
Connection
Fee
Sutter Crest
East/Golden
Hills
(Gopher Flat)
Sutter Crest
Estates
(Gopher Flat)
Sutter Glen
Manor Court
(Gopher Flat) Crestview Mesa De Oro
Powder
House
Estates
Residential
Single Family per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ 1,624.24 $ 1,624.24 $ 1,624.24 $ 2,861.91 $ 584.73 $ 1,624.24 Multi-Family Attached: Apartments, duplexes or condominiums are charged per dwelling unit without regard to s.f. or # of bedrooms per dwelling unit $ 933.94 $ 1,832.14 $ 427.18 $ 1,068.75 $ 506.76 $ 121.82 $ 146.18 $ 5,036.77 $ 13,700.65 $ 3,644.80 $ 10,247.56 $ 1,624.24 $ 1,624.24 $ 1,624.24 $ 2,861.91 $ 584.73 $ 1,624.24 Mobile Home Park or Subdivision: An area or tract of land where more than two spaces are rented or individually owned to accommodate mobile homes. per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ - $ - $ - $ - $ - $ - Congregate Care Facility: Typically consist of one or more multi-unit buildings designed for elderly living; they may also contain common dining rooms, medical facilities and recreational facilities. per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ - $ - $ - $ - $ - $ - Non Residential
Retail/Commercial
High Volume Retail: Drug store, dept. store, grocery store, discount store, minimart, automobile sales, liquor store, supermarket, laundromat, auto parts, clothing/apparel, delicatessen, bank, health fitness center, pharmacy, hardware store, record/video rental & sales
Specialty Retail Center: Small shopping centers that contain a variety of retail shops inlcuding apparel; hard goods; and services such as real estate offices, dance studios, florists, and small resturaunts
Shopping Center: May contain Supermarkets, Drug Stores, Banks, Movie Theater and miscellaneous mall retail shops. per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 10.27 $ 10,247.56 $ - $ - $ - $ - $ - $ - Medium Volume Retail: Bakery, Automobile repair, Child Care, Club Sotre, Dry Cleaner, Shoe Store, Gift Shop, Lumber/Building Supplies, Sporting Goods Store, Nursery, Jewelry Store, Stationary Store, Photo Store, Print Shop (retail), Toy Store, Electronics Store, Book Store, Factory Outlet Center, Tire Store, Health Food Store per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 6.67 $ 10,247.56 $ - $ - $ - $ - $ - $ - Low Volume Retail: Antique Store, Boat/Equipment Repair Shop, Appliance Store, Furniture Store, Gallery, Museum, Kennel, Boat/RV/Mobile Homes Sales, Clock Store/Shop (TV Radio, Vacuum, etc) Wine or beer tasting rooms or product retail sales in conjunction with a winery or brewery per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Office
General Office per s.f. $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 5.65 $ 10,247.56 $ - $ - $ - $ - $ - $ - Food Services
Stand Along Restaurant w/drive through on State Hwy per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 82.66 $ 10,247.56 $ - $ - $ - $ - $ - $ - Stand Along Restaurant w/drive through w/in shopping center or community (Wherein fast food restaurant is not immediately adjacent to a state hwy per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 82.66 $ 10,247.56 $ - $ - $ - $ - $ - $ - Quality Sit-down Restaurant, Drinking Establishment (Bar) per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Specialty Commercial
Gas Station with or without convenience store
per s.f./per fueling
space $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 16,429.19 $ 10,247.56 $ - $ - $ - $ - $ - $ - Car wash/Quick Lube per s.f./per stall $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 10,781.71 $ 10,247.56 $ - $ - $ - $ - $ - $ - Hotel/Motel/B&B -unit per s.f./per unit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Medical
Medical Office or Medical or Health Clinic providing diagnostic or treatment services per s.f. $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 15.40 $ 10,247.56 $ - $ - $ - $ - $ - $ - Hospital per s.f./per bed $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 6,058.42 $ 10,247.56 $ - $ - $ - $ - $ - $ - Nursing/Convalescent Home per s.f./per bed $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 99 ENR Factor - updated 3/20/2024 by Mason Peters 13358.05 2023 3.0631%
42 73 35 12 30 30 30 32 31 30
Unit of Measure Police Fire Historical City Hall
Corp
Yard
Program
Update Admin
TOTAL Gen
Gov't AB 1600 Parks
General
Traffic
Sewer
Connection
Fee
Sutter Crest
East/Golden
Hills
(Gopher Flat)
Sutter Crest
Estates
(Gopher Flat)
Sutter Glen
Manor Court
(Gopher Flat) Crestview Mesa De Oro
Powder
House
Estates
Industrial
Light including : Airport/Airstrip, Meat Packing Faiclity, Livestock Feedlot/Auction yard, Printing Plant, Material Testing Laboratory, Electronics Plant per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 3.08 $ 10,247.56 $ - $ - $ - $ - $ - $ - Heavy including : Auto Wrecking and Junk Yard, Mining Oepration, Foundry and Smelter, Refining Plant, Lumber Mill per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Manufacturing/Assembly/Agricultural Processing : Manufacturing or assembly facilities where the primary activity is the conversion of raw materials, products or parts into finished commodities for sale or distribution, including a winery or brewery. per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Institutional
Elementary School, Middle School, Church or other place of worship per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 5.13 $ 10,247.56 $ - $ - $ - $ - $ - $ - High School per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Public Utilities
Utilities (Publicly or privately owned) Production, generation, storage, transmission and treatment facilities, mechanical or industrial space, parts and equipment storage, repair areas, and office space in the same project and related to or used for these utility uses per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Warehousing/Storage
Warehouse : Facilities primarily devoted to the storage of materials, inlcuding wholesale distribution facilities per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 2.57 $ 10,247.56 $ - $ - $ - $ - $ - $ - Mini Storage Facilities: Buildings housing separate storage units used for storage per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Other
Golf Course - 9hole per hole $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 97,035.38 $ 10,247.56 $ - $ - $ - $ - $ - $ - Golf Course - 18 hole per hole $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 194,070.76 $ 10,247.56 $ - $ - $ - $ - $ - $ - Live Theater per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Movie Theatre per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 3.29 $ 10,247.56 $ - $ - $ - $ - $ - $ - Recreational/Visitor Center per parking space $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 100
RESOLUTION 23-24-*
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUTTER CREEK
AUTHORIZING AN INFLATIONARY ADJUSTMENT TO THE IMPACT FEES WHEREAS, in 2008, the City Council adopted a development impact fee report for new development pursuant to Article XI, Section 7 of the California Constitution and the Mitigation Fee Act (Gov. Code § 66000, et seq.,); and
WHEREAS, the Engineering News Record Construction Cost Index, (“ENR-CCI”) for San Francisco area indicates that general construction costs increased 3.0631 percent for 2023; and WHEREAS, the City of Sutter Creek’s impact fees should be adjusted to account for inflationary cost increases; and
WHEREAS, on April 15, 2024, the City Council held a duly noticed public hearing with respect to the proposed impact fee adjustment where all members of the public had an opportunity to be heard; and
WHEREAS, the impact fees collected on new development for this inflationary adjustment are for general capital facilities fees for fire, police, parks, historical preservation, city hall, corporation yard construction, programmatic updates and administration; and WHEREAS, this inflationary adjustment is also to adjust the sewer connection fee, parks and the local transportation-related impact fees.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SUTTER CREEK RESOLVES AS FOLLOWS:
SECTION 1. With the increases in the ENR-CCI for 2023, the City Council authorizes an adjustment in the impact fees effective July 1, 2024, as shown on Exhibit A, attached hereto and incorporated herein by reference.
SECTION 2. This Resolution shall become effective on July 1, 2024.
The foregoing resolution was duly passed and adopted at a regular meeting of the City Council of the City of Sutter Creek on the 15th day of April 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
101
THE CITY OF SUTTER CREEK
____________________________
Claire Gunselman, Mayor
ATTEST:
_________________________
Karen Darrow, City Clerk
102
ENR Factor - updated 3/20/2024 by Mason Peters 13358.05 2023 3.0631%
42 73 35 12 30 30 30 32 31 30
Unit of Measure Police Fire Historical City Hall
Corp
Yard
Program
Update Admin
TOTAL Gen
Gov't AB 1600 Parks
General
Traffic
Sewer
Connection
Fee
Sutter Crest
East/Golden
Hills
(Gopher Flat)
Sutter Crest
Estates
(Gopher Flat)
Sutter Glen
Manor Court
(Gopher Flat) Crestview Mesa De Oro
Powder
House
Estates
Residential
Single Family per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ 1,624.24 $ 1,624.24 $ 1,624.24 $ 2,861.91 $ 584.73 $ 1,624.24 Multi-Family Attached: Apartments, duplexes or condominiums are charged per dwelling unit without regard to s.f. or # of bedrooms per dwelling unit $ 933.94 $ 1,832.14 $ 427.18 $ 1,068.75 $ 506.76 $ 121.82 $ 146.18 $ 5,036.77 $ 13,700.65 $ 3,644.80 $ 10,247.56 $ 1,624.24 $ 1,624.24 $ 1,624.24 $ 2,861.91 $ 584.73 $ 1,624.24 Mobile Home Park or Subdivision: An area or tract of land where more than two spaces are rented or individually owned to accommodate mobile homes. per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ - $ - $ - $ - $ - $ - Congregate Care Facility: Typically consist of one or more multi-unit buildings designed for elderly living; they may also contain common dining rooms, medical facilities and recreational facilities. per dwelling unit $ 1,430.96 $ 2,808.31 $ 654.57 $ 1,638.86 $ 776.39 $ 186.79 $ 224.15 $ 7,720.02 $ 13,700.65 $ 5,134.22 $ 10,247.56 $ - $ - $ - $ - $ - $ - Non Residential
Retail/Commercial
High Volume Retail: Drug store, dept. store, grocery store, discount store, minimart, automobile sales, liquor store, supermarket, laundromat, auto parts, clothing/apparel, delicatessen, bank, health fitness center, pharmacy, hardware store, record/video rental & sales
Specialty Retail Center: Small shopping centers that contain a variety of retail shops inlcuding apparel; hard goods; and services such as real estate offices, dance studios, florists, and small resturaunts
Shopping Center: May contain Supermarkets, Drug Stores, Banks, Movie Theater and miscellaneous mall retail shops. per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 10.27 $ 10,247.56 $ - $ - $ - $ - $ - $ - Medium Volume Retail: Bakery, Automobile repair, Child Care, Club Sotre, Dry Cleaner, Shoe Store, Gift Shop, Lumber/Building Supplies, Sporting Goods Store, Nursery, Jewelry Store, Stationary Store, Photo Store, Print Shop (retail), Toy Store, Electronics Store, Book Store, Factory Outlet Center, Tire Store, Health Food Store per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 6.67 $ 10,247.56 $ - $ - $ - $ - $ - $ - Low Volume Retail: Antique Store, Boat/Equipment Repair Shop, Appliance Store, Furniture Store, Gallery, Museum, Kennel, Boat/RV/Mobile Homes Sales, Clock Store/Shop (TV Radio, Vacuum, etc) Wine or beer tasting rooms or product retail sales in conjunction with a winery or brewery per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Office
General Office per s.f. $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 5.65 $ 10,247.56 $ - $ - $ - $ - $ - $ - Food Services
Stand Along Restaurant w/drive through on State Hwy per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 82.66 $ 10,247.56 $ - $ - $ - $ - $ - $ - Stand Along Restaurant w/drive through w/in shopping center or community (Wherein fast food restaurant is not immediately adjacent to a state hwy per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 82.66 $ 10,247.56 $ - $ - $ - $ - $ - $ - Quality Sit-down Restaurant, Drinking Establishment (Bar) per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Specialty Commercial
Gas Station with or without convenience store
per s.f./per fueling
space $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 16,429.19 $ 10,247.56 $ - $ - $ - $ - $ - $ - Car wash/Quick Lube per s.f./per stall $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 10,781.71 $ 10,247.56 $ - $ - $ - $ - $ - $ - Hotel/Motel/B&B -unit per s.f./per unit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Medical
Medical Office or Medical or Health Clinic providing diagnostic or treatment services per s.f. $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 15.40 $ 10,247.56 $ - $ - $ - $ - $ - $ - Hospital per s.f./per bed $ 0.50 $ 0.97 $ 0.08 $ 0.57 $ 0.28 $ 0.06 $ 0.08 $ 2.55 $ - $ 6,058.42 $ 10,247.56 $ - $ - $ - $ - $ - $ - Nursing/Convalescent Home per s.f./per bed $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 103
ENR Factor - updated 3/20/2024 by Mason Peters 13358.05 2023 3.0631%
42 73 35 12 30 30 30 32 31 30
Unit of Measure Police Fire Historical City Hall
Corp
Yard
Program
Update Admin
TOTAL Gen
Gov't AB 1600 Parks
General
Traffic
Sewer
Connection
Fee
Sutter Crest
East/Golden
Hills
(Gopher Flat)
Sutter Crest
Estates
(Gopher Flat)
Sutter Glen
Manor Court
(Gopher Flat) Crestview Mesa De Oro
Powder
House
Estates
Industrial
Light including : Airport/Airstrip, Meat Packing Faiclity, Livestock Feedlot/Auction yard, Printing Plant, Material Testing Laboratory, Electronics Plant per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 3.08 $ 10,247.56 $ - $ - $ - $ - $ - $ - Heavy including : Auto Wrecking and Junk Yard, Mining Oepration, Foundry and Smelter, Refining Plant, Lumber Mill per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Manufacturing/Assembly/Agricultural Processing : Manufacturing or assembly facilities where the primary activity is the conversion of raw materials, products or parts into finished commodities for sale or distribution, including a winery or brewery. per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Institutional
Elementary School, Middle School, Church or other place of worship per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 5.13 $ 10,247.56 $ - $ - $ - $ - $ - $ - High School per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Public Utilities
Utilities (Publicly or privately owned) Production, generation, storage, transmission and treatment facilities, mechanical or industrial space, parts and equipment storage, repair areas, and office space in the same project and related to or used for these utility uses per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Warehousing/Storage
Warehouse : Facilities primarily devoted to the storage of materials, inlcuding wholesale distribution facilities per s.f. $ 0.15 $ 0.29 $ 0.03 $ 0.18 $ 0.08 $ 0.02 $ 0.02 $ 0.76 $ - $ 2.57 $ 10,247.56 $ - $ - $ - $ - $ - $ - Mini Storage Facilities: Buildings housing separate storage units used for storage per s.f. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Other
Golf Course - 9hole per hole $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 97,035.38 $ 10,247.56 $ - $ - $ - $ - $ - $ - Golf Course - 18 hole per hole $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 194,070.76 $ 10,247.56 $ - $ - $ - $ - $ - $ - Live Theater per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 0.77 $ 10,247.56 $ - $ - $ - $ - $ - $ - Movie Theatre per s.f. $ 0.28 $ 0.54 $ 0.05 $ 0.31 $ 0.15 $ 0.03 $ 0.03 $ 1.38 $ - $ 3.29 $ 10,247.56 $ - $ - $ - $ - $ - $ - Recreational/Visitor Center per parking space $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 104
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY
COUNCIL
MEETING DATE: APRIL 15, 2024
FROM: TOM DUBOIS, CITY MANAGER
SUBJECT: 2024 SEWER RATE STUDY AND PROPOSED SEWER RATE
INCREASE EFFECTIVE JULY 1, 2024
RECOMMENDATION:
Approve Proposition 218 Notice advising property owners and sewer service customers of a Proposed Sewer Rate Adjustment Beginning July 1, 2024.
BACKGROUND:
Attached for your review and consideration is the 2024 Sewer Rate Study prepared by Mark Hildebrand.
The Study outlines a plan for sewer rate increases beginning July 1, 2024.
It is the intent of this Rate Study to develop a multiyear management plan which includes both operational and capital projects, identifies future adjustments to sewer rates and service charges, determine the cost of providing sewer service to the City’s retail customers and wholesale customers, and to recommend specific modifications to the City’s existing rate structure to ensure that we are covering the costs of operating the system.
DISCUSSION:
Included for your approval is a Proposition 218 Notice advising property owners and sewer service customers of a proposed rate increase beginning July 1, 2024. The Notice advises that a public hearing will be held on June 3, 2024, whereby the City Council will hear concerns regarding the proposed rate increase.
105
2024 Sewer Rate Study
Draft Report
April 11, 2024
106
April 11, 2024
Mr. Tom DuBois
City Manager
City of Sutter Creek
18 Main St.
Sutter Creek, CA 95685
Re: 2024 Sewer Rate Study
Dear Mr. DuBois,
Hildebrand Consulting is pleased to present this 2024 Sewer Rate Study (2024 Study) that we performed for City of Sutter Creek (City). We appreciate the fine assistance provided by you and all of the members of the City staff who participated in the Study.
If you or others at the City have any questions, please do not hesitate to contact me at:
[email protected]
(510) 316-0621
We appreciate the opportunity to be of service to the City and look forward to the possibility of doing so again in the near future.
Sincerely,
Mark Hildebrand
Hildebrand Consulting, LLC
Enclosure
107
City of Sutter Creek
2019 Sewer Rate Study Table of Contents
1 TABLE OF CONTENTS
INTRODUCTION.......................................................................2 SEWER UTILITY BACKGROUND ................................................................................... 2 RATE STUDY BACKGROUND....................................................................................... 3 SCOPE &OBJECTIVES OF STUDY ................................................................................ 3 STUDY METHODOLOGY ............................................................................................. 3 “PHASE 2” FINANCIAL PLAN .....................................................5 FINANCIAL DATA & ASSUMPTIONS .............................................................................. 5
2.1.1 Sewer Utility Funds ..........................................................................................................................5
2.1.2 Beginning Fund Balances ...............................................................................................................7
2.1.3 Reserve Targets ...............................................................................................................................7
2.1.4 Customer Growth.............................................................................................................................9
2.1.5 Rate Revenues..................................................................................................................................9
2.1.6 Non-Rate Revenues .......................................................................................................................10
2.1.7 Operation and Maintenance Expenses ........................................................................................11
2.1.8 Cost Escalation ..............................................................................................................................12
2.1.9 Capital Improvement Program and Debt STrategy ....................................................................13 PROPOSED RATE REVENUE INCREASES...................................................................... 15 RECOMMENDED RATES ..........................................................17 EXISTING RATE STRUCTURE .................................................................................... 17
3.1.1 Proposed Rate Schedule ...............................................................................................................17 CONCLUSION ........................................................................19 Schedule 1 - Budgeted and Projected Cash Inflows
Schedule 2 - Budgeted and Projected Cash Outflows
Schedule 3 - Capital Improvement Program
Schedule 4 - Cash Flow Pro Forma
108
City of Sutter Creek
2019 Sewer Rate Study List of Acronyms
1 List of Acronyms
ARSA Amador Regional Sanitation Authority
AWA Amador Water Agency
AWWA American Water Works Association
CIP capital improvement program
COP Certificate of Participation
DCR debt service coverage ratio
ENR Engineering News Record (periodical)
ESFU equivalent single-family unit; a standard unit measure of sewer utility service based on the estimated volume of sewer flow from an average residential dwelling
FY fiscal year (which ends on June 30 for the City)
I&I Inflow and infiltration
JPA Joint Powers Agency
O&M operations and maintenance
OPEB Other Post Employment Benefits
PERS Public Employment Retirement System
R&R repair and replacement
WEF Water Environment Federation
WWTP wastewater treatment plant
109
City of Sutter Creek
2024 Sewer Rate Study Introduction
2 INTRODUCTION
Hildebrand Consulting, LLC. was retained by City of Sutter Creek (City) to conduct a Sewer Rate Study (Study). This report describes in detail the assumptions, procedures, and results of the Study, including conclusions and recommendations.
SEWER UTILITY BACKGROUND
The City’s Sewer Utility provides sewer collection, treatment and conveyance/disposal services for over 2,000 residential and business accounts located within the City of Sutter Creek, the City of Amador City (Amador City), and the former Amador County Service Area #4 (CSA #4), which is now owned and operated by the Amador Water Agency (AWA) as WastewaterImprovement District #11 (WID#11 or Martell service area), which generally comprises the Martell and the Ridge Road areas. The Sewer Utility collects and treats about 138 million gallons of wastewater per year at the City’s wastewater treatment plant (WWTP).
Secondary effluent produced by the WWTP is discharged to the Amador Regional Sanitation Authority (ARSA) system for storage and reuse/disposal. ARSA is a joint power agency (JPA) providing wastewater conveyance and disposal services to its member agencies: City of Sutter Creek, Amador City, and Amador County. The ARSA system is a series of pipelines, storage reservoirs, stock troughs, and land application sites southwest of the City’s WWTP. The City of Ione currently accepts a portion of ARSA’s treated effluent at the lower Henderson facilities as part of the 2007 Ione Disposal Agreement. The agreement with the City of Ione includes a five-year cancellation clause, which was invoked by Ione in July 2017. As a result, the City has been anticipating that the ARSA system will no longer be available to discharge treated effluent to the City of Ione in the imminent future. The implication has been that the City needs to find an alternative for discharging a portion of its treated wastewater. At this point in time, it is assumed that the City WWTP will be upgraded to a tertiary 110
City of Sutter Creek
2024 Sewer Rate Study Introduction
3 treatment plant. A conveyance system for water re-use will also need to be built. This report refers to the WWTP upgrade and new conveyance system collectively as the “WWTP Project.”
RATE STUDY BACKGROUND
The last sewer rate study was conducted by Hildebrand Consulting in 2019. At the time the Sewer Utility was facing revenue shortfall for its operations, a backlog of sewer collection projects, and the need for the WWTP Project (as previously described). Since the WWTP Project was not yet well defined, the 2019 study recommended a two-phase approach, whereby an initial significant rate increase was made in 2019 in order to strengthen the Sewer Utility’s finances and increasethe annual rate of re-investment in the sewer collection system. The City anticipated that a second phase of significant rate increases (the so-called “Phase 2”) would be necessary once the WWTP Project was better defined. The intended impact of the 2019 rate increase (a 35 percent increase) was effective in making the Sewer Utility financially stable and there has been an increase in capital spending on the collection system. This current “Phase 2” financial plan is intended to financially prepare the Sewer Utility for the next phase of raising rates that can fund a treatment and disposal system that will allow the Sewer Utility to be operationally self-reliant.
SCOPE & OBJECTIVES OF STUDY
The scope of this Study was to prepare a multi-year financial plan and propose a 4-year rate program. The primary objectives of this Study were to develop a multi-year financial management plan that integrates the City’s operational and capital project funding needs and identify future rate adjustments to sewer rates to ensure adequate revenues to meet the Sewer Utility’s ongoing service and financial obligations.
STUDY METHODOLOGY
This Study applied methodologies that are aligned with industry standard practices for rate setting as promulgated by the Water Environment Federation (WEF) and all 111
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4 applicable law, including California Constitution Article XIII D, Section 6(b), commonly known as Proposition 218.
The multi-year financial management plan determined the level of annual rate revenue required to cover projected annual operating expenses, debt service (including coverage targets), and capital cost requirements while maintaining adequate reserves.
A financial planning model was customized to reflect the Sewer Utility’s financial dynamics and latest available data for the sewer operations in order to develop a longterm financial management plan, inclusive of projected annual revenue requirements and corresponding annual rate adjustments.
Recommendations for the financial plan and updated rate structure were presented to the City Council on March 18, 2024, and April 14, 2024, and a Public Hearing to adopt the rates has been scheduled for June 2024.
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5 “PHASE 2” FINANCIAL PLAN
This Study’s 10-year financial plan was developed through interactive work sessions with City staff. As a result of this process, the Study has produced a robust financial plan that will allow the Sewer Utility to meet Phase 2 revenue requirements and financial performance objectives throughout the projection period while striving to minimize rate increases. This includes maintaining prudent reserves, positioning the Sewer Utility to meet the future financial requirements operating an upgraded treatment and disposal system, and ensuring that the City’s retail customers, Amador City and AWA are all paying fair and equitable amounts for services provided.
FINANCIAL DATA & ASSUMPTIONS
The City provided historical and budgeted financial information associated with operation of the sewer system, including historical and budgeted operating costs, a multi-year capital improvement program (CIP), and outstanding debt service obligations. City staff also assisted in providing other assumptions and policies, such as projected ARSA costs, operating and capital reserve targets, and escalation rates for operating costs (all of which are described in the following subsections).
2.1.1 SEWER UTILITY FUNDS
The Sewer Utility enterprise is comprised of six funds that are used to managethe Sewer Utility’s use of funds in a transparent manner. While the financial plan model for this Study was developed with an understanding of those funds, the model did not attempt to replicate the movement of all dollars between funds. Rather, the financial model was used to evaluate the financial condition of the Sewer Utility fund as a whole. The following describes the purpose of each fund and how the financial plan model reflected the use of those funds.
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6 Fund 10 (Wastewater Operating Fund) is the primary fund of the Sewer Utility and receives most Sewer Utility revenues, including wastewater rate revenues. Fund 10 pays for all operating and maintenance expenditures and transfers funds to other funds as described below.
Fund 11 (Sewer Capital Replacement Fund Hook Up Fees) controls and tracks the use of connection fee revenue which is restricted for the purpose of funding capacity expansion projects.
Fund 12 (Sewer Line Replacement Fund) and Fund 14 (Sewer Capital Reserves Fund) control and track the use of money for repair and replacement of the collection system facilities and the treatment plant. A portion of the wastewater rates charged to the City’s customers is transferred from Fund 10 to Fund 12 and Fund 14 annually to cover current and future replacement costs of the collection system. City staff have indicated that these two funds may be combined in the future.
Fund 15 (Sewer Debt Service Reserve Fund) controls and tracks the use of money for the repayment of debt. A portion of the wastewater rates charged to the City’s customers is transferred from Fund 10 to Fund 15 annually to cover current debt service obligations.
Fund 80 (Effluent Disposal Fund) controls and tracks the use of money for replacement and upgrade of effluent disposal facilities. A portion of the wastewater rates charged to retail and wholesale users is transferred from Fund 10 to Fund 80 annually to cover current and future replacement costs.
The financial plan was developed to serve as a planning tool for managing the Sewer Utility’s overall financial needs, constraints, and opportunities, as well as for determining annual rate revenue needs. It is primarily a cash flow model and differs from the City’s budgets and financial statements.
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7 2.1.2 BEGINNING FUND BALANCES
The FY 2023/24 beginning fund balances for each fund described in Section 2.1.1 are summarized in Table 1.
Table 1: FY 2023/24 Beginning Cash Balance
The cash balance in Fund 11 was funded by Connection Fee revenue and therefore is restricted to only paying for growth-related sewer capital projects. This financial plan is limited to the use of unrestricted funds and does not evaluate the potential uses of restricted funds.
2.1.3 RESERVE TARGETS
Reserves for utilities are cash balances that are maintained in order to (a) comply with contractual obligations (e.g., bond covenants), (b) protect the utility from unexpected financial events, and/or (c) accommodate operational and capital program cash flow needs.Often multiple reserves are maintained, each with a specific function. In addition to the direct benefits of financial stability, reserves can help utilities obtain higher credit rankings, which can then help qualify the utility for cheaper debt. Credit rating agencies evaluate utilities on their financial stability, which includes adherence to formally adopted reserve targets.
The following recommended reserve policies for the City’s Sewer Utility are consistent with the recommendations made in the 2019 Study, which built on the recommendations made in 2008 rate study report. The recommended reserve policies Fund 10 - Sewer M&O $1,384,000
Fund 11 - Sewer WCRF Hook up Fees (Restricted) $606,000 Fund 12 - Sewer Line Replacement (Restricted) $607,000
Fund 14 - Sewer Cap Reserves $989,000
Fund 15 - Sewer Debt Service $3,000
Fund 80 - Effluent Disposal -$540,000
Restricted: $1,213,000
Unrestricted: $1,836,000
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8 are consistent with 1) the author’s industry experience for similar systems, 2) findings of reserve studies conducted by the American Water Works Association (AWWA), and 3) healthy reserve levels for public utilities per the evaluation criteria published by rating agencies (e.g., Fitch, Moody’s, and Standard & Poor’s).
Operating Reserve – The Operating Reserve is maintained in order to meet the liquidity and cash flow needs for the Sewer Utility’s day-to-day operations. This reserve ensures continuity of service regardless of short-term changes in cash flow or sudden increases in operating costs. The Operating Reserve is recommended to be maintained at twentyfive percent (25%) of the annual operating budget, including debt service.
Given the FY 2023/24 O&M budget and debt service of $2.4 million, the targeted Operating Reserve for that year would be about $605 thousand.
Emergency Reserve – This Emergency Reserve is intended to be used during operational or financial emergencies or other unanticipated events, which can have a dramatic and immediate impact on the operations, assets, or financial condition of the Sewer Utility. The target amount of the Emergency Reserve is at least $1.0 million, which represents the estimated cash requirement for addressing the catastrophic failure of a major component in the Sewer Utility infrastructure. The targeted level for this Emergency Reserve should be increased by the Engineering News Record’s (ENR) 20- Cities Construction Cost Index (CCI).
ARSA Reserve – As a suggestion from City staff, this Study also recommends the addition of an ARSA Reserve to prepare the Sewer Utility for operational or capital emergencies within the ARSA system, which is aging and facing a number of critical decisions of how much capital reinvestment to make into a system that will likely be abandoned in the coming decade. The recommended reserve target is $500 thousand.
In the future, the City may also want to consider creating a Capital Improvement and Replacement Reserve designed to smooth the inherent variability of the capital spending program. In other words, this reserve would be drawn down during years of 116
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9 higher-than-average capital spending and conversely the reserve would be built up during years when capital spending is below average. Such an approach can help reduce the need for large rate adjustments and help ensure continuous funding for capital replacement and rehabilitation projects.
2.1.4 CUSTOMER GROWTH
The Sewer Utility is currently experiencing very limited customer growth. Estimates from City staff and based on recent historical connection fees, this Study assumes a growth rate of about 2 accounts per year (or 0.18 percent) over the 10-year planning period. Any connection fees collected associated with growth would be restricted and would not affect this financial plan.
2.1.5 RATE REVENUES
Rate revenue is the revenue generated from customers for sewer service. In the City’s case, rate revenue is collected from retail customers (individual residential and commercial customers within the City of Sutter Creek) and wholesale customers (Amador City and AWA). Rate revenue is collected from the City’s customers through Sewer Service Charges, which are assessed to each customer based on an assigned number of equivalent single-family units (ESFUs). Rate revenue is collected from wholesale customers through charges determined based a cost allocation methodology as described in the City’s Contract for Sewage Treatment Plant Capacity (dated October 31, 2000) with Amador County1.
1 A similar agreement between the City of Sutter Creek and Amador City has expired. 117
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10 This Study’s financial plan proposes annual rate revenue adjustments that will meet the Sewer Utility’s revenue requirements. Budget and projected rate revenues are listed in Schedule 12.
2.1.6 NON-RATE REVENUES
In addition to rate revenue, the Sewer Utility receives other revenue, including reimbursements from ARSA (for the City’s operational support of the ARSA system), septic service fees (for septage discharged to the WWTP), miscellaneous fees, and interest revenue on investments. Estimates of ARSA reimbursements were based on budgeted costs associated with supporting ARSA operations. Estimates of interest income were calculated annually based upon estimated average fund balances and historic effective return of 0.3 percent on cash and invested funds, which is consistent with the City’s historical earnings. Projections of all other non-rate revenues were based on FY 2018/19 budgeted revenues. Budgeted revenues FY 2018/19 are depicted in Figure 2 below and listed in detail in Schedule 1.
Connection fee revenue is not considered in this report since such revenue is restricted in such a way that it would not affect the outcome of this financial plan. 2 The rate revenue in Schedule 1 includes the proposed rate adjustment recommended by this Study, as described in Section 2.2
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11 Figure 1: FY 2023/24 Budgeted Revenue Categories
2.1.7 OPERATION AND MAINTENANCE AND DEBT EXPENSES
The Sewer Utility’s operating and maintenance expenses include all ongoing collection, treatment, disposal, and administrative expenses, payments to ARSA, and debt service payments. Annual operating and maintenance costs for collection and treatment, including ARSA costs, are based on the FY 2023/24 budget, and are adjusted for future years based on inflation (see Section 2.1.8). The City has demonstrated foresight and fiscal prudence by already funding its employee benefit liabilities, such as OPEB (Other Post Employment Benefits) and PERS (Public Employment Retirement System).
During the planning period it is assumed that the City will begin to operate an upgraded tertiary WWTP (see Section 2.1.9). According to City staff, while the WWTP will involve more treatment processes, the plant upgrade will include additional automation. As a result, it is assumed that the WWTP upgrade will not create additional staffing costs.
The WWTP is expected to use UV technology (as opposed to chemical disinfectant) which will increase the electricity costs, which will be offset by a decrease in chemicals costs. 119
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12 The City’s current outstanding debt is limited to a single Certificate of Participation (COP), which was issued by the USDA in 1997 for $818 thousand and requires annual payments of approximately $44 thousand through 2037.
Budgeted expense categories for FY 2023/24 are depicted in Figure 2. Budgeted and projected operating and debt expenses are listed in detail in Schedule 2. Projected capital program expenses are discussed in Section 2.1.9 and detailed in Schedule 3.
Figure 2: FY 2023/24 Budgeted Expense Categories
2.1.8 COST ESCALATION
Annual cost escalation factors for the various types of expenses were developed based upon a review of historical inflation trends, published inflation forecasts, industry experience, and discussions with City staff. During the projection period, the Sewer 120
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13 Utility’s operating and capital expenses are projected to increase gradually at 3.0 percent per year, with the exception of ARSA costs which are forecasted to escalate at
4.0 percent per year.
2.1.9 CAPITAL IMPROVEMENT PROGRAM AND DEBT STRATEGY
The City is facing three categories of capital spending: (1) continued reinvestment in the aging collection system in order to address inflow and infiltration (I&I) issues, (2) the WWTP Project (see Section 1.2), and wastewater disposal project. The projected capital spending by year for the next 7 years has been developed by City staff and revised based on feedback from City Council. The cost and timing of various spending categories is detailed in Schedule 3.
This financial plan assumes that most capital projects will be cash-financed (“Pay as you go” or “PayGo”), while the WWTP Project ($15 million), will be debt financed. This financial plan makes assumptions regarding the exact timing of those costs, which are subject to change.
The total capital spending by year is shown in Figure 3. It is significant that the average annual PayGo over the past 6 years has been $216 thousand and the projected PayGo over the next 7 years is $1.1 million.
The assumed capital spending after 2030 is $1.3 million per year, based on the average PayGo projected for the 5 years preceding that time.
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14 Figure 3: Historic and projected capital spending
While it is not clear whether the existing USDA Loan requires the City to maintain a specified debt service coverage ratio (DCR), this financial plan maintains a DCR that exceeds any requirement that the loan may have. Given the anticipation of some form of loan for the WWTP Project, this financial plan ensures that a DCR of at least 1.50 was maintained throughout the planning period to help enable the City to access favorable borrowing terms in the future. Based on recently published guidance from Fitch Ratings3, utility systems with midrange financial profiles should maintain a DCR greater than 1.50 times annual debt service.
3 As published on July 31, 2013.
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15 PROPOSED RATE REVENUE INCREASES
All of the above information was entered into a financial planning model to produce a 10-year financial plan that evaluated the sufficiency of current revenues to meet current and estimated future financial obligations and determined the level of rate revenue increases necessary in each year of the planning period.
Based upon the previously discussed financial data, assumptions, and reserve targets, this Study proposes a 5-year schedule of rate adjustments as detailed in Table 2.
Table 2: Recommended Sewer Rate Revenue Increases
It should be noted that a typical utility financial plan attempts to spread rate increases over several years rather than “front-load” a large rate increase in the first year. In this case, the largest rate increase is scheduled for “Year 1” because the it requires a large rate adjustment to both (1) address the immediate increase in PayGo and (2) improve the Sewer Utility’s DCR to qualify for low interest debt.
The numbers provided in Schedule 4 (cash flow proforma) are summarized graphically in Figure 4.
Implementation Date Proposed Rate
Increases
July 1, 2024 45.0%
July 1, 2025 20.0%
July 1, 2026 9.0%
July 1, 2027 9.0%
July 1, 2028 2.0%
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16 Figure 4: Financial Plan Estimates with Recommended Rate Increases To summarize, the initial (July 1, 2024) increase in rate revenue is necessary to support a significant increase in annual capital spending in the sewer system’s aging collection system infrastructure and create rate revenue that can support a large debt issue. The rate increases thereafter serve to complete the City’s transition to sewer rate revenue that is sufficient to meet the Sewer Utilities infrastructure needs. The increases shown in Figure 4 for FY 2029/30 through FY 2032/33 amount to inflationary adjustments, which may be all that is needed should all of the projections made by this Study turn out to be accurate.
FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 Proposed Revenue Increases: 45.0% 20.0% 9.0% 9.0% 2.0% 2.0% 2.0% 2.0% 2.0% Debt Coverage Ratio: 12.77 19.59 22.93 2.46 2.47 2.50 2.52 2.54 2.57 Net Debt Proceeds: $2.0M $8.0M $5.0M
Proposed Projected
$0
$1
$2
$3 MILLIONS
Projected Ending Fund Balance Minimum Reserve Target Reserve $0
$1
$2
$3
$4
$5
$6
FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 Total Revenue / Expenses ($M)
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EXISTING RATE STRUCTURE
The current rate structure was updated as part of the 2019 Study. Customers are charged based on equivalent single-family units (ESFUs). An ESFU is the basic unit of wastewater utility service and reflects the average volume of flows from residential dwellings, which make up most of the City’s customer base. All residential accounts pay a Sewer Service Charge rate of 1 ESFU per dwelling unit (which includes multifamily dwelling units and accessory dwelling units (ADUs)). Commercial customers are assigned an ESFU value (recalculated biennially) based on the respective account’s average daily winter water usage (per AWA water usage records) divided by 131 gallons.
Commercial accounts are assigned a minimum value of one (1) ESFU.
The structure has a fixed rate for all residential accounts, meaning that the Sewer Service Charge for those customers remains the same regardless of how much water they use, or sewer flow generated. Residential customers make up the vast majority of the City’s retail customers means that the City’s rate revenue is very stable. Water usage only enters into the calculation of commercial customer rates and wholesale customer cost sharing.
The City currently allows accounts that have been vacant for at least 6 months to request a “Vacancy Charge” in place of the Sewer Service Charge, which is equal to 68 percent of one ESFU.
PROPOSED RATE SCHEDULE
The proposed rate schedule for the next 4 years is summarized in Table 3.
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2024 Sewer Rate Study Cost of Service and Proposed Rates 18 Table 3: Proposed Phase 1 5-Year Rate Schedule
Current July 1,
2024*
July 1,
2025
July 1,
2026
July 1,
2027
July 1,
2028
ESFU Rate: $76.93 $111.55 $133.86 $145.91 $159.04 $162.22 ESFU Rate Increase: (na) 45.0% 20.0% 9.0% 9.0% 2.0%
Vacancy Rate:** $30.28 $43.91 $52.69 $57.43 $62.60 $63.85 * The proposed rate increase replaces the 2% increase that was previously adopted for this date ** Based on 68% of standard ESFU rate, based on utility fixed costs. 126
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19 CONCLUSION
This Study used methodologies that are aligned with industry standard practices for rate setting as promulgated by WEF, AWWA and all applicable laws, including California’s Proposition 218. The proposed annual adjustments to the rates are designed to enable the City to work towards providing more reliable sewer service to customers while meeting the state’s mandates.
The Sewer Service Charges will need to be adopted in accordance with Proposition 218, which will require a detailed notice describing the proposed rates to be mailed to each affected property owner or customer at least 45 days prior to conducting a public hearing to adopt the rates.
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1 SCHEDULES
_____________________________________________________
Schedule 1 - Budgeted and Projected Cash Inflows
Schedule 2 - Budgeted and Projected Cash Outflows
Schedule 3 - Capital Spending Plan
Schedule 4 - Cash Flow Pro Forma
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Schedule 1
Budgeted and Projected Cash Inflows Schedule 1
FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 FY 2031/32 FY 2032/33 1 Growth in Sewer Accounts 0.18% 0.18% 0.18% 0.18% 0.18% 0.00% 100.00% 33.33% 0.00% 2 Proposed Sewer Rate Increase 45.0% 20.0% 9.0% 9.0% 2.0% 2.0% 2.0% 2.0% 2.0% Rate Revenue
3 Sewer Service Charge $2,058,000 $2,058,000 $2,987,000 $3,590,000 $3,919,000 $4,279,000 $4,371,000 $4,466,000 $4,563,000 $4,661,000 4 Increase due to growth $3,000 $5,000 $6,000 $6,000 $7,000 $7,000 $7,000 $7,000 $7,000 5 Increase due to new rate adjustments $926,000 $598,000 $323,000 $354,000 $85,000 $88,000 $90,000 $91,000 $93,000 6 Total Rate Revenue $2,058,000 $2,987,000 $3,590,000 $3,919,000 $4,279,000 $4,371,000 $4,466,000 $4,563,000 $4,661,000 $4,761,000 Other Revenue:*
7 ARSA Reimbursement $298,000 $307,000 $316,000 $326,000 $335,000 $345,000 $356,000 $367,000 $378,000 $389,000 8 Septic Service Fees $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 9 Miscellaneous Fees $35,000 $37,000 $37,000 $38,000 $40,000 $40,000 $41,000 $41,000 $41,000 $41,000 11 Interest Income $6,000 $0 $0 $0 $0 $0 $0 $0 $0 $0
12 Grants $150,000 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Total Other Revenue $541,000 $396,000 $405,000 $416,000 $427,000 $437,000 $449,000 $460,000 $471,000 $482,000 14 TOTAL REVENUE $2,599,000 $3,383,000 $3,995,000 $4,335,000 $4,706,000 $4,808,000 $4,915,000 $5,023,000 $5,132,000 $5,243,000 * Connection Fee revenue not included since the revenue is restricted for growth projects and not used as part of this financial plan 129
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Schedule 2
Budgeted and Projected Cash Outflows (1 of 2) Schedule 2 FY 2023/24 FY 2024/25 FY 2025/26 FY 2022/23 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 FY 2031/32 FY 2032/33 Treatment Operating Costs
1 Salaries $117,000 $120,500 $124,100 $127,800 $131,700 $135,600 $139,700 $143,900 $148,200 $152,700 2 Benefits $97,400 $100,300 $103,300 $106,400 $109,600 $112,900 $116,200 $119,700 $123,300 $127,000 3 Supplies $169,500 $174,600 $179,800 $185,200 $190,800 $196,500 $202,400 $208,500 $214,700 $221,200 4 Utilities & Fuel $61,500 $63,300 $65,200 $67,200 $69,200 $71,300 $73,400 $75,600 $77,900 $80,200 5 Minor Capital $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 6 Professional Services $150,000 $75,000 $77,300 $79,600 $82,000 $84,400 $86,900 $89,600 $92,200 $95,000 7 Services $78,800 $81,200 $83,600 $86,100 $88,700 $91,400 $94,100 $96,900 $99,800 $102,800 8 Miscellaneous $31,900 $32,900 $33,800 $34,900 $35,900 $37,000 $38,100 $39,200 $40,400 $41,600 9 UAL Costs $23,600 $28,000 $30,200 $32,400 $34,200 $37,800 $38,600 $38,600 $38,600 $38,600 10 Treatment Operating Costs Subtotals $769,700 $715,800 $737,300 $759,600 $782,100 $806,900 $829,400 $852,000 $875,100 $899,100 Collection Operating Costs
11 Salaries $54,000 $55,600 $57,300 $59,000 $60,800 $62,600 $64,500 $66,400 $68,400 $70,500 12 Benefits $40,500 $41,700 $42,900 $44,200 $45,500 $46,900 $48,300 $49,800 $51,200 $52,800 13 Supplies $8,200 $8,400 $8,700 $9,000 $9,200 $9,500 $9,800 $10,100 $10,400 $10,700 14 Utilities & Fuel $1,100 $1,100 $1,200 $1,200 $1,200 $1,300 $1,300 $1,400 $1,400 $1,400 15 Minor Capital $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 16 Professional Services $7,300 $7,500 $7,700 $8,000 $8,200 $8,400 $8,700 $9,000 $9,200 $9,500 17 Services $5,000 $5,200 $5,300 $5,500 $5,600 $5,800 $6,000 $6,100 $6,300 $6,500 18 UAL Costs $11,800 $14,000 $15,100 $16,200 $17,100 $18,900 $19,300 $19,300 $19,300 $19,300 19 Collection Operating Costs Subtotals $135,900 $141,500 $146,200 $151,100 $155,600 $161,400 $165,900 $170,100 $174,200 $178,700 130
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Schedule 2
Budgeted and Projected Cash Outflows (2 of 2) Schedule 2 FY 2023/24 FY 2024/25 FY 2025/26 FY 2022/23 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 FY 2031/32 FY 2032/33 Effluent Costs
20 Salaries $161,600 $166,500 $171,500 $176,600 $181,900 $187,400 $193,000 $198,800 $204,700 $210,900 21 Benefits $136,400 $140,500 $144,700 $149,000 $153,500 $158,100 $162,800 $167,700 $172,800 $177,900 22 ARSA $600,000 $624,000 $649,000 $674,900 $701,900 $730,000 $759,200 $789,600 $821,100 $854,000 23 UAL Costs $29,800 $35,500 $38,300 $41,000 $43,300 $47,900 $48,900 $48,900 $48,900 $48,900 24 Effluent Costs Subtotals $927,800 $966,500 $1,003,500 $1,041,500 $1,080,600 $1,123,400 $1,163,900 $1,205,000 $1,247,500 $1,291,700 Administrative Costs
25 Salaries $175,900 $181,200 $186,600 $192,200 $198,000 $203,900 $210,000 $216,300 $222,800 $229,500 26 Benefits $103,100 $106,100 $109,300 $112,600 $116,000 $119,500 $123,000 $126,700 $130,500 $134,500 27 Supplies $8,600 $8,900 $9,200 $9,400 $9,700 $10,000 $10,300 $10,600 $10,900 $11,300 28 Utilities & Fuel $3,400 $3,500 $3,600 $3,700 $3,800 $4,000 $4,100 $4,200 $4,300 $4,500 29 Minor Capital $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 30 Professional Services $16,500 $17,000 $17,500 $18,000 $18,600 $19,100 $19,700 $20,300 $20,900 $21,500 31 Services $44,900 $46,200 $47,600 $49,100 $50,500 $52,000 $53,600 $55,200 $56,900 $58,600 32 Insurance $157,500 $162,200 $167,100 $172,100 $177,300 $182,600 $188,100 $193,700 $199,500 $205,500 33 Miscellaneous $5,400 $5,500 $5,700 $5,900 $6,100 $6,200 $6,400 $6,600 $6,800 $7,000 34 Administrative Costs Subtotals $517,100 $532,400 $548,400 $564,800 $581,800 $599,100 $617,000 $635,400 $654,400 $674,200 Engineering Costs
35 Professional Services $20,000 $20,600 $21,200 $21,900 $22,500 $23,200 $23,900 $24,600 $25,300 $26,100 36 Services $5,000 $5,200 $5,300 $5,500 $5,600 $5,800 $6,000 $6,100 $6,300 $6,500 37 Engineering Costs Subtotals $25,000 $25,800 $26,500 $27,400 $28,100 $29,000 $29,900 $30,700 $31,600 $32,600 37 Total Operating Expenses $2,375,500 $2,382,000 $2,461,900 $2,544,400 $2,628,200 $2,719,800 $2,806,100 $2,893,200 $2,982,800 $3,076,300 131
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Schedule 3
Capital Spending Plan Schedule 3
FY 2023/24 FY 2024/25 FY 2025/26 FY 2022/23 FY 2027/28 FY 2028/29 FY 2029/30 Waste Water Collection
1 CIP Priority Projects $940,000 $351,000 $373,000 $384,000 $396,000 $407,000 $420,000 2 Maintenance/Replacement $7,000 $115,000 $122,000 $126,000 $129,000 $133,000 $137,000 3 Sewer Line Extension Loan Repayment $0 $1,000,000 $0 $0 $0 $0 $0 Waste Water Treatment
4 Priority CIP $87,000 $138,000 $147,000 $151,000 $156,000 $160,000 $165,000 5 New Planning Planning and Environmental $0 $87,000 $92,000 $95,000 $0 $0 $0 6 New Plant construction $0 $0 $0 $0 $2,000,000 $8,000,000 $5,000,000 Waste Water Disposal - COSC share
7 ARSA CIP $150,000 $335,000 $355,000 $366,000 $377,000 $388,000 $400,000 8 Total Phase 1 Capital Expenses $1,184,000 $2,026,000 $1,089,000 $1,122,000 $3,058,000 $9,088,000 $6,122,000 * Costs in this table are expressed in future dollars, after projected inflation. 132
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Schedule 4
Cash Flow Proforma Schedule 4
Budget Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 1 Proposed Rate Revenue Increases 45.00% 20.00% 9.00% 9.00% 2.00% 2.00% 2.00% 2.00% 2.00% Rate Revenue
2 Sewer Service Charge Revenue $1,812,000 $1,812,000 $2,630,000 $3,161,000 $3,451,000 $3,768,000 $3,850,000 $3,934,000 $4,020,000 $4,107,000 3 Increase due to Sutter Creek rate adjustments $815,000 $526,000 $284,000 $311,000 $75,000 $77,000 $79,000 $80,000 $82,000 4 Change due to growth & use $3,000 $5,000 $6,000 $6,000 $7,000 $7,000 $7,000 $7,000 $7,000 5 Amador City Cost Allocation $43,000 $44,000 $64,000 $77,000 $84,000 $92,000 $94,000 $96,000 $98,000 $100,000 6 Increase to cost allocation $1,000 $20,000 $13,000 $7,000 $8,000 $2,000 $2,000 $2,000 $2,000 $2,000 7 Amador Water Agency Cost Allocation $198,000 $202,000 $293,000 $352,000 $384,000 $419,000 $427,000 $436,000 $445,000 $454,000 8 Increase to cost allocation $4,000 $91,000 $59,000 $32,000 $35,000 $8,000 $9,000 $9,000 $9,000 $9,000 Non-Rate Revenues
9 ARSA Reimbursement $298,000 $307,000 $316,000 $326,000 $335,000 $345,000 $356,000 $367,000 $378,000 $389,000 10 Septic Fees $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 $52,000 11 Miscellaneous Fees $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 $35,000 12 Grants $150,000 $0 $0 $0 $0 $0 $0 $0 $0 $0
13 Interest Income $6,000 $3,000 $2,000 $3,000 $5,000 $6,000 $6,000 $7,000 $7,000 $7,000 14 Total Fund 10 Revenue $2,599,000 $3,383,000 $3,995,000 $4,335,000 $4,706,000 $4,809,000 $4,915,000 $5,023,000 $5,132,000 $5,243,000 O&M Costs
15 Operating Expenses (see Schedule 2 for detail) $2,375,000 $2,382,000 $2,462,000 $2,544,000 $2,628,000 $2,720,000 $2,806,000 $2,893,000 $2,983,000 $3,076,000 Capital Costs
16 Total Capital Spending (see Schedule 3 for detail) $1,184,000 $2,026,000 $1,089,000 $1,121,000 $3,057,000 $9,089,000 $6,122,000 $1,261,000 $1,261,000 $1,261,000 19 Existing Debt Service $44,000 $44,000 $44,000 $44,000 $45,000 $45,000 $44,000 $45,000 $44,000 $45,000 20 Cash Funded Capital Projects $1,184,000 $1,026,000 $1,089,000 $1,121,000 $1,057,000 $1,089,000 $1,122,000 $1,261,000 $1,261,000 $1,261,000 21 New Debt Service $0 $34,000 $34,000 $34,000 $800,000 $800,000 $800,000 $800,000 $800,000 $800,000 22 Total Capital Expenses $1,228,000 $1,104,000 $1,167,000 $1,199,000 $1,902,000 $1,934,000 $1,966,000 $2,106,000 $2,105,000 $2,106,000 23 Total Sewer Revenue Requirement $3,604,000 $3,486,000 $3,629,000 $3,743,000 $4,530,000 $4,653,000 $4,772,430 $4,999,117 $5,088,629 $5,182,112 24 Beginning Year Balance $1,837,000 $832,000 $729,000 $1,095,000 $1,686,000 $1,862,000 $2,018,000 $2,160,000 $2,184,000 $2,228,000 25 Surplus/(Shortfall) ($1,005,000) ($103,000) $366,000 $591,000 $176,000 $156,000 $142,000 $24,000 $43,000 $61,000 26 End of Year Balance $832,000 $729,000 $1,095,000 $1,686,000 $1,862,000 $2,018,000 $2,160,000 $2,184,000 $2,228,000 $2,289,000 27 Minimum Reserve Policy $605,000 $615,000 $635,000 $656,000 $868,000 $891,000 $913,000 $935,000 $957,000 $980,000 28 Target Reserve Policy $2,105,000 $2,115,000 $2,135,000 $2,156,000 $2,368,000 $2,391,000 $2,413,000 $2,435,000 $2,457,000 $2,480,000 Debt Coverage Calculations
29 Total Revenue Available for Debt Service $73,000 $1,001,000 $1,533,000 $1,791,000 $2,078,000 $2,089,000 $2,109,000 $2,130,000 $2,149,000 $2,167,000 30 Total Yearly Parity Debt Payment $44,000 $78,000 $78,000 $78,000 $845,000 $845,000 $844,000 $845,000 $844,000 $845,000 31 Debt Coverage Ratio 1.65 12.77 19.59 22.93 2.46 2.47 2.50 2.52 2.54 2.57 133
City of Sutter Creek Sewer Utility
Notice of Public Hearing on Proposed Rates for Sewer Service Charges June 3rd 2024 at 6 pm
Sutter Creek Community Center
18 Main Street, Sutter Creek, CA 95685
The City of Sutter Creek will hold a public hearing on a proposed rate schedule for Sewer Service Charges.
The City’s Sewer Utility provides sewer
collection, treatment and disposal services
for over 2,000 residential and business
accounts located within the City of Sutter
Creek, Amador City, and parts of Amador
County. The Sewer Utility collects and
treats about 138 million gallons of
wastewater per year at the City’s
wastewater treatment plant. These sewer
services are essential to protecting public
health and the environment and
maintaining a high quality of life.
The City of Sutter Creek collects a Sewer
Service Charge on each property that is
connected to the City’s sewer system. The
City uses these funds to operate the
collection and treatment systems, and to
pay for effluent disposal.
WHY INCREASE RATES NOW?
The City conducted a rate study in 2019
that found that significant rate increases
would be necessary in order to meet
operating costs, increase re-investment in
the aging sewer collection system and
address the need for a new regional
solution to treating and disposing of
wastewater. At the time of the 2019 rate
study, the sewer utility had not raised
sewer rates since 2009. The 2019 study
concluded that immediate rate increases
would be needed in order to meet
immediate financial deficiencies, and that
additional rate increases would be needed
in the future once the costs of the regional
wastewater treatment and disposal solution
were better understood.
In order to meet the on-going costs of
operations, the continued re-investment in
the aging collection system, and the
anticipated cost of the upgraded
wastewater treatment plant and discharge
system, the City is proposing increases to
the Sewer Service Charge over the next
five years. Additional details regarding the
operating costs and the capital spending
needs and spending plan are available in
the 2024 Sewer Rate Study, which is
available on the City’s website.
HOW WERE RATES CALCULATED?
The proposed rates were calculated using
methodologies that are aligned with
industry standard practices for rate setting
and all applicable laws, including
California Constitution Article VIII D,
Section 6 (commonly known as
Proposition 218). The revenue
requirements for the City Sewer Utility
were based on a financial plan that
integrated operational and capital funding
needs (including the estimated cost of the
future wastewater treatment plant project).
Residential customers are charged on a
per-dwelling basis (measured in equivalent
single-family units or “ESFUs”), which are
the basic units of wastewater utility service
and reflect the average volume and
strength of flows from residential dwelling
units. All residential accounts pay a Sewer
Service Charge of one (1) ESFU per
dwelling unit, while all other customers
(“Commercial”) are assigned an ESFU
value based on the respective account’s
average daily winter water usage divided
by 131 gallons (the estimated daily indoor
water usage by residential accounts).
HOW MUCH OF AN INCREASE?
Under this proposal, rate revenue from the
Sewer Service Charge will increase 45%
on July 1, 2024, 20% on July 1, 2025, 9%
on July 1, 2026, 9% on July 1, 2027 and
2% on July, 2028.
These significant rate increases are
necessary in order to ensure that sewer
ratepayers in Sutter Creek can be provided
with reliable wastewater utility services.
Sewer accounts that have been vacant for a
sustained period are permitted to request a
reduced sewer charge. Such accounts must
demonstrate vacancy by giving evidence
that water service has been shut off for at
least 6 months. The Vacancy Rate is 68%
of one (1) ESFU. This rate is based on the
Sewer Utility’s fixed costs.
For complete details, the 2024 Sewer Rate
Study report is available at:
www.cityofsuttercreek.org.
For more information on proposed Sewer
Service Charges, please call:
(209) 267-5647
or email: [email protected]
HOW TO PARTICIPATE
Proposition 218 establishes a protest
process for the public to follow if they
wish to oppose the rates.
Written protests on the proposed Sewer
Service Charges must be received prior
to the close of the Public Hearing on
June 3, 2024 and may be hand
delivered during the hearing, mailed or
delivered to:
Karen Darrow
City Clerk
18 Main St. Sutter Creek, CA 95685
E-mail protests are not accepted.
Written protests on the proposed Sewer
Service Charges must identify the
owner(s) or tenant of the property and
provide the property address. Only one
protest per affected parcel will be
considered. If written protests are
presented by owners from a majority of
affected parcels, the City cannot approve
the proposed rate.
Please be advised that pursuant to
Government Code Section 53759(d)
there is a 120-day statute of limitation for
any challenge to the new, increased or
extended fee or charge.
134
The City of Sutter Creek is proposing a multi-year sewer rate adjustment schedule for all residential and commercial (non-residential) customers. The proposal will be considered by the City Council at a Public Hearing on June 3rd, 2024. If approved, the sewer rate adjustments will commence July 1, 2024. You are receiving this notification in compliance with California Constitution Article XIII C and D (commonly known as Proposition 218), which requires that all impacted property owner(s) are mailed notice of proposed rate increases at least 45 days prior to a public hearing.
Proposed Sewer Service Charge Rate Schedule
Your Sewer Service Charge pays to operate and maintain sewer collection and treatment infrastructure. The proposed Sewer Service Charges will help enable the City to provide reliable and dependable wastewater collection and treatment service while protecting our creeks, waterbodies and public health.
------------------------------------------------------------------------------------------------------------------------------------------------------------------ City of Sutter Creek
18 Main Street, Sutter Creek, CA 95685
IMPORTANT NOTICE – Sewer Service Charge Increase
PUBLIC HEARING NOTICE
Current July 1,
2024*
July 1,
2025
July 1,
2026
July 1,
2027
July 1,
2028
ESFU Rate: $76.93 $111.55 $133.86 $145.91 $159.04 $162.22 ESFU Rate Increase: (na) 45.0% 20.0% 9.0% 9.0% 2.0%
Vacancy Rate:** $30.28 $43.91 $52.69 $57.43 $62.60 $63.85 * The proposed rate increase replaces the 2% increase that was previously adopted for this date ** Based on 68% of standard ESFU rate, based on utility fixed costs. 135
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer _________________________________________________________________________
STAFF REPORT
TO: TOM DUBOIS, CITY MANAGER
MEETING DATE: APRIL 15, 2024
FROM: MASON PETERS, FINANCE SUPERVISOR
SUBJECT: ¾ YEAR BUDGET UPDATE
RECOMMENDATION:
For Information.
BACKGROUND:
Historically, the Finance Supervisor provides a fiscal update around the middle of the fiscal year to educate the Council on what our financial performance looks like when compared to the approved budget.
It is key to remember that accounts experience different levels of activity throughout the fiscal year; some see very regular charges/receipts, others see activity once per year. Please keep this in mind as you go through the data.
DISCUSSION:
For the purposes of this update, we will be using March 2024 as our reference point. In general, as of the end of March each year, we can expect to see year-to-date totals for revenues and expenses being in the ballpark of 75% of budgeted annual totals. However, as previously mentioned, there are many instances where some revenues and expenses are received on a more irregular basis (quarterly, annually, etc). I will mention some highlights for revenues and expenses below:
Revenues
PG&E Franchise Fees: We receive this payment in late Q3/Q4 each year, all at once. I received an email recently regarding the payment, saying we should receive it by April 15. You should see this payment on the next revenue report. We will be right on budget with this item.
LEAP Grant: extension request was approved; work has not commenced again since we received the confirmation of the grant extension. We have not filed a reimbursement request since we have not met the minimum outstanding balance requirement to file for a reimbursement (work on updating planning documents/guidelines halted when we were uncertain if this grant would be eligible for extension). We will see if we accumulate enough charges by the end of FY24 to submit a reimbursement request.
Department of Parks & Recreation Grant Reimbursement
Although it was not budgeted for this year, we did receive the Bryson Park renovation reimbursement payment for almost $178k earlier this year. 136
2 Expenses
SUI: Staff turnover and filling previously empty positions has increased this expense beyond what was initially expected. For each new employee, the City is responsible to pay this tax up to the earnings limit of each respective calendar year. It resets for each employee every calendar year. Although it is not a large dollar figure on the budget, it is something I wanted to note.
Finance Contracts: Primarily, this is over the budgeted levels due to our contract with our financial consultant Andy Heath. During the budget development for FY24, this was not an expected expense. However, the initial investment in his services will likely pay for itself and then some in the coming years with gained knowledge of our financial standing and guidance on budget development, financial systems, and other topics that will increase efficiencies across the City.
Police Vehicle Maintenance: The police fleet primarily consists of vehicles that are aged past their useful lives, and older vehicles typically require maintenance more often than new vehicles.
It only takes a couple of surprise repairs to put us past where we originally budgeted for in this category. We are taking steps to update the fleet with new vehicles to reduce this expense (the City purchased a new PD SUV earlier this year).
Central Internet Services: Our switch to CivicPlus for the main website had implementation costs up front that pushed us past our budgeted expenses for this category. Moving forward, the monthly expenses for this service should stay consistent with the contracted monthly service fees.
Public Works Overtime: In an effort to curb overtime expenditures of years past, a drastic reduction in budgeted overtime expenses was adopted for this year’s budget. It was an optimistic goal, and we have significantly reduced the actual overtime expenses compared to last year, but unexpected emergencies or weather patterns require additional hours worked to keep our City running properly. We are over budget on this item, and there will likely be some more overtime throughout the rest of the fiscal year.
Sutter Oaks Sewer Replacement Project
Work is well underway for the sewer line replacement project in Sutter Oaks. We paid our first invoice from Soracco in March 2024 of $165k, and we received another invoice at the beginning of April. As you might already know, we split this project into 1 “primary” project and 2 “addenda” projects if we do not go over budget with the primary project. This will help us make sure we stay as close to the budgeted costs as possible, and I feel confident that we are on track.
City Insurance
Our Central Department (code 6100) bears the responsibility of tracking our annual insurance costs from CSJVRMA, our pooled insurance JPA. We take on a large portion of this annual expense during Q1 of each fiscal year, and quarterly we must pay our portion of workers compensation coverage costs. We will be over budget on this item once our Q4 payment shows up on the expense report next month, and our rates are going up next year as well. We will need to monitor these costs while developing next year’s budget to properly anticipate our liability.
Unexpected Capital Projects
Throughout the winter, weather events test our city’s fundamental drainage systems. Sometimes, these systems fail and require immediate repair to prevent damage to other nearby property. We had a couple of situations this winter that required emergency repair, notably the rainwater drainage system on Worley Street. This project was $18,600 but looks great and will last many years to come. You will see this item on the next expense report for April 2024. 137
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer On an overall Fund level basis, our actual revenues and expenses are tracking close to budgeted revenues and expenses for this point in the fiscal year. When you compare our current position to March 2023, we are nearly the same in terms of percentage of actual vs. budget, which is good news. There are certainly areas that we should focus on either researching lost revenues or reducing expenses, but each year, unexpected events can occur that affect the budget in ways that are very difficult to predict during budget development. We are doing our best to identify unrecognized revenues that we can capitalize on, and reducing expenditures where it is realistic.
Newer staff are still getting accustomed to operations around the City, and as we identify opportunities for improvement, we research and analyze if it could help the City operate more efficiently.
BUDGET IMPACT
None.
138
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer _________________________________________________________________________
STAFF REPORT
TO: TOM DUBOIS, CITY MANAGER
MEETING DATE: APRIL 15, 2024
FROM: MASON PETERS, FINANCE SUPERVISOR
SUBJECT: ¾ YEAR BUDGET UPDATE
RECOMMENDATION:
For Information.
DISCUSSION:
Revenues
Taxes: Sales tax, property tax and TOT all appear to be coming in on target.
Streets –An unexpected $100,000 grant from ACTC has put us at well ahead of budget.
Expenses
Dispatch fees – County dispatch is already over 100% of the budgeted amount. This is a key service from the county that would not make sense to recreate. Their costs are increasing and the county is asking for additional cost sharing in areas such as animal control.
Police Vehicle Maintenance – We have an aging fleet of police cars. Maintenance is over by $5,000 of the annual budget.
Planning - Because of cost recovery and grants, planning is coming in well under budget. This was expected and why we went ahead and hired the financial consultant.
BUDGET IMPACT
None.
139
FUND BEGINNING BALANCE CASH IN CASH OUT ADJ BALANCE
01 - General Fund 305,879 1,648,253 879,656 -809,749 264,727 03 - Streets and Sidewalks -32,355 199,929 76,718 -111,761 -20,905 04 - Crestview Light District 5,240 1 953 674 4,962
07 - Cemetary Sell of Plots -12,286 0 1,080 -144 -13,510 09 - HMGP Hazard Mitigation Grant Proj 1,217 0 0 13 1,230 10 - Sewer M&O 1,384,492 1,138,102 862,569 175,944 1,835,969 11 - Sewer WCRF Hook up Fees 605,926 41,579 0 6,530 654,035 12 - Sewer Line Replacement 606,718 0 0 6,405 613,123
14 - Sewer Cap Reserves 989,215 0 6,749 10,607 993,073
15 - Sewer Debt Service 2,750 0 0 -10,228 -7,478
17 - Monteverde Store 1,341 166 1,440 8 75
19 - Knights Foundary Restore 2,964 0 50 32 2,946
20 - FEMA 149,973 0 263,733 428 -113,332
26 - COSC Community Facilities 953 0 0 10 963
28 - Public Safety/AB109, Grant 20,168 0 1,108 -5,570 13,490 29 - Swimming Pool -57,355 0 34,651 -6,057 -98,063
30 - Trafffic Mitig - S. Crest Gopher Flat -77,710 0 0 0 -77,710 31 - Traffic Mitig - S.Hill/Mesa de Oro 79,329 1,992 0 848 82,169 32 - Traffic Mitig - Crestview -24,779 0 0 0 -24,779
33 - Traffic Mitig - Sutter Ione -38,262 0 0 0 -38,262
34 - Traffic Mitig - Highway 49 Bypass 60,666 0 0 640 61,306 35 - Traffic Mitig - General 221,148 18,868 0 2,403 242,419 36 - Traffic Mitig - County Regional 18,527 15,512 17,133 191 17,097 37 - Parking In Lieu 65,278 0 0 689 65,967
38 - Fire Mitigation 36,664 2,780 0 380 39,824
39 - General Reserve 697,390 0 0 7,362 704,752
42 - AB1600 174,375 28,371 23,123 1,487 181,110
47 - Grant Projects non-CIP 54,216 0 0 187 54,403
48 - Covid-19 575,152 0 0 6,072 581,224
50 - COPS Fast Program 2,646 0 0 28 2,674
57 - First Time Home Buyers Grant 187,100 29,034 0 697 216,831 59 - Auditorium & Community Center Rentals -17,656 89,791 86,228 -45,397 -59,490 60 - Funding for Oak Bypass Mitigation 88 0 0 1 89
73 - Park Impact Fee 45,314 35,708 0 608 81,630
80 - Effluent Disposal -539,696 193,777 377,977 -173,354 -897,250 81 - Visitor Center and Store -22,470 0 1,267 329 -23,408 86 - General Savings Reserve 72,113 0 0 725 72,838
87 - Refuse 3,354 0 0 35 3,389
88 - City Council Discretionary 20,564 0 0 217 20,781
89 - Capital Improvement Projects -225,071 188,535 102,897 0 -139,433 91 - Road Capital Improvements 113,909 15,893 0 -14,658 115,144 92 - Pension & Ins Reserve 136,389 0 0 1,439 137,828
93 - Vehicle Cap Reserve 17,183 0 0 181 17,364
94 - Vacation Cash Out and Accruals 91,844 0 0 -24,888 66,956 95 - General Operations Reserve 102,421 0 0 1,329 103,750 96 - General Capital Reserves 49,677 0 0 524 50,201
TOTAL 5,854,543 3,648,291 2,737,332 -974,783 5,790,719
CITY OF SUTTER CREEK
CASH FLOW REPORT
PERIOD ENDING MARCH 31, 2024
140
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 1 General Fund 40015 Sal/Wages-Elect 1010 City Council 15,120.00 1,260.00 10,080.00 66.67% 5,040.00 15,120.00 1 General Fund 41000 FICA 1010 City Council 950.00 78.12 624.96 65.79% 325.04 950.00 1 General Fund 41010 SUI 1010 City Council 200.00 21.42 183.60 91.80% 16.40 200.00 1 General Fund 41030 Medicare 1010 City Council 220.00 18.27 146.16 66.44% 73.84 220.00 1 General Fund 52010 Gen. Supplies 1010 City Council 100.00 - 107.75 107.75% (7.75) 107.75 1 General Fund 65030 Membership/Dues 1010 City Council 2,015.00 100.00 2,072.00 102.83% (57.00) 2,072.00 1 General Fund 65040 Travel,Conf,Trg 1010 City Council 2,000.00 - 700.00 35.00% 1,300.00 2,000.00 DEPT 1010 Subtotal ---------> 20,605.00 1,477.81 13,914.47 67.53% 6,690.53 20,605.00 1 General Fund 40000 Salaries 1020 City Clerk 41,650.00 3,369.64 30,326.76 72.81% 11,323.24 41,650.00 1 General Fund 40024 Vacation Payout 1020 City Clerk 2,490.00 - - 0.00% 2,490.00 2,490.00 1 General Fund 41000 FICA 1020 City Clerk 2,727.00 208.92 1,880.28 68.95% 846.72 2,727.00 1 General Fund 41010 SUI 1020 City Clerk 79.00 - 78.76 99.70% 0.24 79.00 1 General Fund 41020 PERS 1020 City Clerk 3,378.00 258.78 2,329.02 68.95% 1,048.98 3,378.00 1 General Fund 41025 PERS Unfunded 1020 City Clerk 8,135.00 641.39 5,772.51 70.96% 2,362.49 8,135.00 1 General Fund 41030 Medicare 1020 City Clerk 638.00 48.86 439.74 68.92% 198.26 638.00 1 General Fund 41040 Employee Benefi 1020 City Clerk 11,160.00 955.50 8,162.33 73.14% 2,997.67 11,160.00 1 General Fund 41050 Workers Comp. 1020 City Clerk 3,079.00 - 2,459.67 79.89% 619.33 3,079.00 1 General Fund 52010 Gen. Supplies 1020 City Clerk 176.00 - 44.77 25.44% 131.23 176.00 1 General Fund 60013 Network Svcs Co 1020 City Clerk 196.00 - - 0.00% 196.00 196.00 1 General Fund 60016 Muni Code Web 1020 City Clerk 1,960.00 3,375.00 3,375.00 172.19% (1,415.00) 3,375.00 1 General Fund 61057 Contracts-Other 1020 City Clerk 2,450.00 - - 0.00% 2,450.00 2,450.00 1 General Fund 65040 Travel,Conf,Trg 1020 City Clerk 245.00 - - 0.00% 245.00 245.00 1 General Fund 66012 Water Utilities 1020 City Clerk 98.00 4.68 58.33 59.52% 39.67 98.00 1 General Fund 66014 PG&E Utilities 1020 City Clerk 466.00 44.08 180.89 38.82% 285.11 466.00 DEPT 1020 Subtotal ---------> 78,927.00 8,906.85 55,108.06 69.82% 23,818.94 78,927.00 1 General Fund 40015 Sal/Wages-Elect 1030 City Treasurer 2,250.00 187.50 1,500.00 66.67% 750.00 2,250.00 1 General Fund 41000 FICA 1030 City Treasurer 140.00 11.63 93.04 66.46% 46.96 140.00 1 General Fund 41030 Medicare 1030 City Treasurer 33.00 2.72 21.76 65.94% 11.24 33.00 1 General Fund 65030 Membership/Dues 1030 City Treasurer 100.00 - - 0.00% 100.00 100.00 DEPT 1030 Subtotal ---------> 2,523.00 201.85 1,614.80 64.00% 908.20 2,523.00 1 General Fund 40000 Salaries 1040 City Manager 82,500.00 6,880.40 58,246.48 70.60% 24,253.52 82,500.00 1 General Fund 41000 FICA 1040 City Manager 5,115.00 412.40 3,573.80 69.87% 1,541.20 5,115.00 1 General Fund 41010 SUI 1040 City Manager 81.00 - 161.01 198.78% (80.01) 161.01 1 General Fund 41020 PERS 1040 City Manager 6,336.00 516.90 2,429.43 38.34% 3,906.57 6,336.00 1 General Fund 41025 PERS Unfunded 1040 City Manager 8,301.00 654.48 5,890.32 70.96% 2,410.68 8,301.00 1 General Fund 41030 Medicare 1040 City Manager 1,196.00 96.44 835.78 69.88% 360.22 1,196.00 1 General Fund 41040 Employee Benefi 1040 City Manager 8,541.00 1,042.50 5,493.50 64.32% 3,047.50 8,541.00 1 General Fund 41050 Workers Comp. 1040 City Manager 10,445.00 - 4,613.54 44.17% 5,831.46 10,445.00 1 General Fund 52009 Postage Expense 1040 City Manager - (24.45) - 0.00% - - 1 General Fund 52010 Gen. Supplies 1040 City Manager 750.00 46.95 328.25 43.77% 421.75 750.00 1 General Fund 53015 Repair/Maint 1040 City Manager - - 603.50 0.00% (603.50) 603.50 1 General Fund 55019 EE Development 1040 City Manager 125.00 - - 0.00% 125.00 125.00 1 General Fund 60013 Network Svcs Co 1040 City Manager 750.00 - 331.87 44.25% 418.13 750.00 1 General Fund 61055 Prof Services 1040 City Manager - - 4,144.09 0.00% (4,144.09) 4,144.09 1 General Fund 62010 Communications 1040 City Manager - 79.67 573.39 0.00% (573.39) 573.39 1 General Fund 65040 Travel,Conf,Trg 1040 City Manager 1,000.00 - 592.01 59.20% 407.99 1,000.00 1 General Fund 66012 Water Utilities 1040 City Manager 150.00 4.77 53.30 35.53% 96.70 150.00 1 General Fund 66014 PG&E Utilities 1040 City Manager 425.00 44.98 184.56 43.43% 240.44 425.00 DEPT 1040 Subtotal ---------> 125,715.00 9,755.04 88,054.83 70.04% 37,660.17 125,715.00 1 General Fund 40000 Salaries 1050 Finance 76,161.00 6,537.26 53,399.86 70.11% 22,761.14 76,161.00 1 General Fund 40024 Vacation Payout 1050 Finance 3,399.00 - - 0.00% 3,399.00 3,399.00 1 General Fund 41000 FICA 1050 Finance 4,541.00 390.70 3,332.24 73.38% 1,208.76 4,541.00 1 General Fund 41010 SUI 1050 Finance 270.00 37.71 385.63 142.83% (115.63) 385.63 1 General Fund 41020 PERS 1050 Finance 4,174.00 441.76 3,292.73 78.89% 881.27 4,174.00 1 General Fund 41025 PERS Unfunded 1050 Finance 13,946.00 1,099.49 9,895.41 70.96% 4,050.59 13,946.00 1 General Fund 41030 Medicare 1050 Finance 1,062.00 91.99 779.94 73.44% 282.06 1,062.00 1 General Fund 41040 Employee Benefi 1050 Finance 19,132.00 1,632.82 10,907.15 57.01% 8,224.85 19,132.00 1 General Fund 41050 Workers Comp. 1050 Finance 5,127.00 - 4,094.89 79.87% 1,032.11 5,127.00 1 General Fund 52010 Gen. Supplies 1050 Finance 7,140.00 3,545.87 7,047.61 98.71% 92.39 7,140.00 1 General Fund 60013 Network Svcs Co 1050 Finance 4,620.00 329.64 3,162.13 68.44% 1,457.87 4,620.00 1 General Fund 60016 Muni Code Web 1050 Finance 1,960.00 - - 0.00% 1,960.00 1,960.00 1 General Fund 60020 MOM online fees 1050 Finance 4,200.00 991.75 9,264.82 220.59% (5,064.82) 9,264.82 1 General Fund 61015 Audit & Acctg 1050 Finance 15,120.00 - 16,025.68 105.99% (905.68) 16,025.68 1 General Fund 61057 Contracts-Other 1050 Finance 504.00 4,933.00 5,833.00 1157.34% (5,329.00) 5,833.00 1 General Fund 65040 Travel,Conf,Trg 1050 Finance 2,184.00 - 707.35 32.39% 1,476.65 2,184.00 1 General Fund 66012 Water Utilities 1050 Finance 400.00 10.19 162.23 40.56% 237.77 400.00 1 General Fund 66014 PG&E Utilities 1050 Finance 2,520.00 275.40 32.17 1.28% 2,487.83 2,520.00 1 General Fund 67010 O&M Equipment 1050 Finance 420.00 - - 0.00% 420.00 420.00 1 General Fund 69070 PayChex & Bank 1050 Finance 5,460.00 1,001.46 4,659.63 85.34% 800.37 5,460.00 1 General Fund 69075 Interest Expens 1050 Finance - - 68.22 0.00% (68.22) 68.22 141
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE DEPT 1050 Subtotal ---------> 172,340.00 21,319.04 133,050.69 77.20% 39,289.31 172,340.00 1 General Fund 40000 Salaries 1060 Police Dept 450,849.00 33,705.70 301,598.34 66.90% 149,250.66 450,849.00 1 General Fund 40020 Overtime 1060 Police Dept 45,000.00 690.37 20,913.78 46.48% 24,086.22 45,000.00 1 General Fund 40024 Vacation Payout 1060 Police Dept 17,657.00 - - 0.00% 17,657.00 17,657.00 1 General Fund 41000 FICA 1060 Police Dept 30,743.00 2,281.31 20,799.42 67.66% 9,943.58 30,743.00 1 General Fund 41010 SUI 1060 Police Dept 1,127.00 - 1,312.24 116.44% (185.24) 1,312.24 1 General Fund 41020 PERS 1060 Police Dept 69,452.00 5,664.69 47,891.15 68.96% 21,560.85 69,452.00 1 General Fund 41025 PERS Unfunded 1060 Police Dept 166,907.00 13,754.34 123,789.06 74.17% 43,117.94 166,907.00 1 General Fund 41030 Medicare 1060 Police Dept 7,190.00 533.53 4,864.34 67.65% 2,325.66 7,190.00 1 General Fund 41040 Employee Benefi 1060 Police Dept 113,880.00 9,490.62 73,748.27 64.76% 40,131.73 113,880.00 1 General Fund 41050 Workers Comp. 1060 Police Dept 31,559.00 - 25,204.27 79.86% 6,354.73 31,559.00 1 General Fund 52010 Gen. Supplies 1060 Police Dept 3,500.00 295.81 3,148.38 89.95% 351.62 3,500.00 1 General Fund 52012 Fuel 1060 Police Dept 32,000.00 2,027.97 18,894.07 59.04% 13,105.93 32,000.00 1 General Fund 53015 Repair/Maint 1060 Police Dept - (296.15) 78.56 0.00% (78.56) 78.56 1 General Fund 55001 Special Depart 1060 Police Dept 1,000.00 - 1,109.00 110.90% (109.00) 1,109.00 1 General Fund 55040 Clothing 1060 Police Dept 3,000.00 847.95 3,459.43 115.31% (459.43) 3,459.43 1 General Fund 55050 Safety Equip 1060 Police Dept 30,000.00 - - 0.00% 30,000.00 30,000.00 1 General Fund 60013 Network Svcs Co 1060 Police Dept 7,000.00 300.00 3,750.00 53.57% 3,250.00 7,000.00 1 General Fund 61058 Dispatching 1060 Police Dept 100,000.00 - 101,090.33 101.09% (1,090.33) 101,090.33 1 General Fund 62010 Communications 1060 Police Dept 5,500.00 495.00 3,592.32 65.31% 1,907.68 5,500.00 1 General Fund 65030 Membership/Dues 1060 Police Dept 350.00 - - 0.00% 350.00 350.00 1 General Fund 65040 Travel,Conf,Trg 1060 Police Dept 5,000.00 - 4,271.52 85.43% 728.48 5,000.00 1 General Fund 66012 Water Utilities 1060 Police Dept 500.00 24.26 391.37 78.27% 108.63 500.00 1 General Fund 66014 PG&E Utilities 1060 Police Dept 7,000.00 554.97 (24.11) -0.34% 7,024.11 7,000.00 1 General Fund 67009 Vehicle Maintna 1060 Police Dept 10,000.00 2,365.74 15,301.75 153.02% (5,301.75) 15,301.75 1 General Fund 67010 O&M Equipment 1060 Police Dept 7,000.00 374.71 616.18 8.80% 6,383.82 7,000.00 1 General Fund 69050 Misc-Bookings 1060 Police Dept 200.00 - 125.00 62.50% 75.00 200.00 1 General Fund 69055 Misc-Court/Invs 1060 Police Dept 100.00 - - 0.00% 100.00 100.00 1 General Fund 70040 Machinery & 1060 Police Dept 49,000.00 25,972.46 53,854.66 109.91% (4,854.66) 53,854.66 DEPT 1060 Subtotal ---------> 1,195,514.00 99,083.28 829,779.33 69.41% 365,734.67 1,195,514.00 1 General Fund 40015 Sal/Wages-Elect 1090 Planning 6,750.00 562.50 4,275.00 63.33% 2,475.00 6,750.00 1 General Fund 41000 FICA 1090 Planning - 34.90 265.24 0.00% (265.24) 265.24 1 General Fund 41010 SUI 1090 Planning - 9.44 75.86 0.00% (75.86) 75.86 1 General Fund 41030 Medicare 1090 Planning - 8.15 61.94 0.00% (61.94) 61.94 1 General Fund 52010 Gen. Supplies 1090 Planning 200.00 - 159.72 79.86% 40.28 200.00 1 General Fund 61027 Housing Element 1090 Planning - (1,856.00) 160.00 0.00% (160.00) 160.00 1 General Fund 61045 Planner 1090 Planning 132,600.00 7,218.00 18,826.80 14.20% 113,773.20 132,600.00 1 General Fund 61048 LAFCO Expense 1090 Planning 8,000.00 - 5,358.00 66.98% 2,642.00 8,000.00 1 General Fund 61050 Computer Maint. 1090 Planning 100.00 - - 0.00% 100.00 100.00 1 General Fund 61057 Contracts-Other 1090 Planning 7,500.00 - 7,996.00 106.61% (496.00) 7,996.00 1 General Fund 64011 PH Notices 1090 Planning 1,200.00 548.62 2,469.72 205.81% (1,269.72) 2,469.72 DEPT 1090 Subtotal ---------> 156,350.00 6,525.61 39,648.28 25.36% 116,701.72 156,350.00 1 General Fund 61028 Plan Chk & Insp 1100 Building DEPT 25,000.00 3,849.83 41,397.71 165.59% (16,397.71) 41,397.71 1 General Fund 55065 E&P Reimb Engr. 1115 Engineering 70,000.00 8,684.50 44,495.82 63.57% 25,504.18 70,000.00 1 General Fund 61025 Engineering 1115 Engineering 50,000.00 11,411.75 38,874.25 77.75% 11,125.75 50,000.00 1 General Fund 61028 Plan Chk & Insp 1115 Engineering 35,000.00 561.50 2,214.50 6.33% 32,785.50 35,000.00 DEPT 1115 Subtotal ---------> 155,000.00 20,657.75 85,584.57 55.22% 69,415.43 155,000.00 1 General Fund 60013 Network Svcs Co 1120 Streets/Roads - (322.16) - 0.00% - - 1 General Fund 40000 Salaries 1130 Parks & Recreat 59,907.00 6,075.27 42,905.01 71.62% 17,001.99 59,907.00 1 General Fund 40020 Overtime 1130 Parks & Recreat - (340.88) - 0.00% - - 1 General Fund 40024 Vacation Payout 1130 Parks & Recreat 3,298.00 - - 0.00% 3,298.00 3,298.00 1 General Fund 41000 FICA 1130 Parks & Recreat 3,714.00 345.61 2,684.53 72.28% 1,029.47 3,714.00 1 General Fund 41010 SUI 1130 Parks & Recreat 153.00 4.23 459.64 300.42% (306.64) 459.64 1 General Fund 41020 PERS 1130 Parks & Recreat 5,461.00 523.24 3,506.83 64.22% 1,954.17 5,461.00 1 General Fund 41025 PERS Unfunded 1130 Parks & Recreat 15,772.00 1,243.45 11,191.05 70.96% 4,580.95 15,772.00 1 General Fund 41030 Medicare 1130 Parks & Recreat 869.00 91.82 626.18 72.06% 242.82 869.00 1 General Fund 41040 Employee Benefi 1130 Parks & Recreat 21,637.00 3,011.63 15,128.35 69.92% 6,508.65 21,637.00 1 General Fund 41050 Workers Comp. 1130 Parks & Recreat 4,194.00 - 3,350.61 79.89% 843.39 4,194.00 1 General Fund 52010 Gen. Supplies 1130 Parks & Recreat 1,000.00 14.00 89.37 8.94% 910.63 1,000.00 1 General Fund 52012 Fuel 1130 Parks & Recreat 6,000.00 518.12 6,149.01 102.48% (149.01) 6,149.01 1 General Fund 53015 Repair/Maint 1130 Parks & Recreat 13,000.00 715.89 3,647.82 28.06% 9,352.18 13,000.00 1 General Fund 54010 Small Equipment 1130 Parks & Recreat - (5.67) 183.23 0.00% (183.23) 183.23 1 General Fund 55015 Beautification 1130 Parks & Recreat 5,000.00 - - 0.00% 5,000.00 5,000.00 1 General Fund 55040 Clothing 1130 Parks & Recreat 900.00 - 1,997.60 221.96% (1,097.60) 1,997.60 1 General Fund 55085 Weed Control 1130 Parks & Recreat 7,000.00 - - 0.00% 7,000.00 7,000.00 1 General Fund 55090 Restrooms 1130 Parks & Recreat 400.00 - 73.89 18.47% 326.11 400.00 1 General Fund 55095 Taxes/Fees/Lics 1130 Parks & Recreat 200.00 20.00 365.95 182.98% (165.95) 365.95 1 General Fund 60013 Network Svcs Co 1130 Parks & Recreat - (397.16) - 0.00% - - 1 General Fund 61055 Prof Services 1130 Parks & Recreat - (340.00) - 0.00% - - 1 General Fund 61057 Contracts-Other 1130 Parks & Recreat 17,000.00 - 16,835.00 99.03% 165.00 17,000.00 142
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 1 General Fund 64010 Advertising 1130 Parks & Recreat - (29.80) - 0.00% - - 1 General Fund 66012 Water Utilities 1130 Parks & Recreat 13,000.00 795.59 15,097.80 116.14% (2,097.80) 15,097.80 1 General Fund 66014 PG&E Utilities 1130 Parks & Recreat 2,000.00 152.34 1,150.35 57.52% 849.65 2,000.00 1 General Fund 67009 Vehicle Maintna 1130 Parks & Recreat 3,000.00 1,687.98 3,710.83 123.69% (710.83) 3,710.83 1 General Fund 67010 O&M Equipment 1130 Parks & Recreat 1,500.00 1,633.84 1,649.44 109.96% (149.44) 1,649.44 1 General Fund 67015 O&M Blg/Structu 1130 Parks & Recreat 23,000.00 1,045.42 2,119.45 9.22% 20,880.55 23,000.00 1 General Fund 67020 Janitorial 1130 Parks & Recreat 9,000.00 - 5,002.92 55.59% 3,997.08 9,000.00 1 General Fund 69070 PayChex & Bank 1130 Parks & Recreat - (60.00) - 0.00% - - 1 General Fund 70028 Improvement Bld 1130 Parks & Recreat - 4,372.30 4,372.30 0.00% (4,372.30) 4,372.30 1 General Fund 70040 Machinery & 1130 Parks & Recreat 3,000.00 - - 0.00% 3,000.00 3,000.00 DEPT 1130 Subtotal ---------> 220,005.00 21,077.22 142,297.16 64.68% 77,707.84 220,005.00 1 General Fund 55010 Community Prom 1150 Marketing 2,000.00 714.50 8,456.24 422.81% (6,456.24) 8,456.24 1 General Fund 55012 Holiday decor 1150 Marketing 8,000.00 720.00 2,506.68 31.33% 5,493.32 8,000.00 1 General Fund 55015 Beautification 1150 Marketing 2,000.00 - - 0.00% 2,000.00 2,000.00 1 General Fund 60014 Internet Servic 1150 Marketing 3,200.00 155.16 955.16 29.85% 2,244.84 3,200.00 1 General Fund 64010 Advertising 1150 Marketing 750.00 1,204.80 1,204.80 160.64% (454.80) 1,204.80 1 General Fund 65030 Membership/Dues 1150 Marketing - (125.00) - 0.00% - - 1 General Fund 68012 Lease-Prkg lot 1150 Marketing 41,480.00 3,540.46 35,404.60 85.35% 6,075.40 41,480.00 DEPT 1150 Subtotal ---------> 57,430.00 6,209.92 48,527.48 84.50% 8,902.52 57,430.00 1 General Fund 41040 Employee Benefi 1510 Sewer Treatment - (595.40) 30.13 0.00% (30.13) 30.13 1 General Fund 62010 Communications 1510 Sewer Treatment - 0.40 29.35 0.00% (29.35) 29.35 1 General Fund 69070 PayChex & Bank 1510 Sewer Treatment - (60.00) - 0.00% - - DEPT 1510 Subtotal ---------> - (655.00) 59.48 0.00% (59.48) 59.48 1 General Fund 41040 Employee Benefi 1520 Sewer Collectio - (589.52) 15.63 0.00% (15.63) 15.63 1 General Fund 67015 O&M Blg/Structu 1720 MonteVerde Muse - (86.00) - 0.00% - - 1 General Fund 41040 Employee Benefi 6100 Central Servies 2,400.00 472.50 1,867.50 77.81% 532.50 2,400.00 1 General Fund 52010 Gen. Supplies 6100 Central Servies 1,250.00 54.49 782.11 62.57% 467.89 1,250.00 1 General Fund 53015 Repair/Maint 6100 Central Servies - (224.38) - 0.00% - - 1 General Fund 53020 Equipmt Maint. 6100 Central Servies 375.00 29.00 238.62 63.63% 136.38 375.00 1 General Fund 60010 Computer Hardwr 6100 Central Servies 1,250.00 - 329.33 26.35% 920.67 1,250.00 1 General Fund 60013 Network Svcs Co 6100 Central Servies 20,000.00 4,021.30 13,267.85 66.34% 6,732.15 20,000.00 1 General Fund 60014 Internet Servic 6100 Central Servies 2,750.00 373.11 5,825.60 211.84% (3,075.60) 5,825.60 1 General Fund 62010 Communications 6100 Central Servies 3,250.00 374.30 3,074.55 94.60% 175.45 3,250.00 1 General Fund 65010 Risk Management 6100 Central Servies 157,500.00 - 153,113.32 97.21% 4,386.68 157,500.00 1 General Fund 65030 Membership/Dues 6100 Central Servies 1,000.00 62.50 854.80 85.48% 145.20 1,000.00 1 General Fund 65040 Travel,Conf,Trg 6100 Central Servies 1,000.00 135.28 1,087.85 108.79% (87.85) 1,087.85 1 General Fund 67010 O&M Equipment 6100 Central Servies 1,750.00 - - 0.00% 1,750.00 1,750.00 DEPT 6100 Subtotal ---------> 192,525.00 5,298.10 180,441.53 93.72% 12,083.47 192,525.00 1 General Fund 61030 Legal 6130 City Attorney 30,000.00 2,893.85 21,340.53 71.14% 8,659.47 30,000.00 FUND TOTAL 2,431,935.00 205,603.47 1,680,834.55 69.12% 751,100.45 2,431,935.00 3 Streets/Sidewal 40000 Salaries 1020 City Clerk 8,500.00 687.68 6,189.12 72.81% 2,310.88 8,500.00 3 Streets/Sidewal 40024 Vacation Payout 1020 City Clerk 508.00 - - 0.00% 508.00 508.00 3 Streets/Sidewal 41000 FICA 1020 City Clerk 556.00 42.64 383.76 69.02% 172.24 556.00 3 Streets/Sidewal 41010 SUI 1020 City Clerk 16.00 - 16.08 100.50% (0.08) 16.08 3 Streets/Sidewal 41020 PERS 1020 City Clerk 689.00 52.82 475.38 69.00% 213.62 689.00 3 Streets/Sidewal 41025 PERS Unfunded 1020 City Clerk 1,660.00 130.90 1,178.10 70.97% 481.90 1,660.00 3 Streets/Sidewal 41030 Medicare 1020 City Clerk 130.00 9.98 89.82 69.09% 40.18 130.00 3 Streets/Sidewal 41040 Employee Benefi 1020 City Clerk 2,278.00 45.61 239.89 10.53% 2,038.11 2,278.00 3 Streets/Sidewal 41050 Workers Comp. 1020 City Clerk 628.00 - 501.28 79.82% 126.72 628.00 3 Streets/Sidewal 52010 Gen. Supplies 1020 City Clerk 40.00 - 9.14 22.85% 30.86 40.00 3 Streets/Sidewal 60013 Network Svcs Co 1020 City Clerk 40.00 - - 0.00% 40.00 40.00 3 Streets/Sidewal 60016 Muni Code Web 1020 City Clerk 400.00 - - 0.00% 400.00 400.00 3 Streets/Sidewal 61057 Contracts-Other 1020 City Clerk 500.00 - - 0.00% 500.00 500.00 3 Streets/Sidewal 65040 Travel,Conf,Trg 1020 City Clerk 50.00 - - 0.00% 50.00 50.00 3 Streets/Sidewal 66012 Water Utilities 1020 City Clerk 20.00 0.95 8.80 44.00% 11.20 20.00 3 Streets/Sidewal 66014 PG&E Utilities 1020 City Clerk 95.00 9.00 36.92 38.86% 58.08 95.00 DEPT 1020 Subtotal ---------> 16,110.00 979.58 9,128.29 56.66% 6,981.71 16,110.00 3 Streets/Sidewal 40000 Salaries 1040 City Manager 16,500.00 1,376.08 11,649.30 70.60% 4,850.70 16,500.00 3 Streets/Sidewal 41000 FICA 1040 City Manager 1,023.00 71.14 684.83 66.94% 338.17 1,023.00 3 Streets/Sidewal 41010 SUI 1040 City Manager 16.00 - 32.20 201.25% (16.20) 32.20 3 Streets/Sidewal 41020 PERS 1040 City Manager 1,267.00 103.38 485.89 38.35% 781.11 1,267.00 3 Streets/Sidewal 41025 PERS Unfunded 1040 City Manager 1,660.00 130.90 1,178.10 70.97% 481.90 1,660.00 3 Streets/Sidewal 41030 Medicare 1040 City Manager 239.00 16.64 160.18 67.02% 78.82 239.00 3 Streets/Sidewal 41040 Employee Benefi 1040 City Manager 1,708.00 106.57 781.42 45.75% 926.58 1,708.00 3 Streets/Sidewal 41050 Workers Comp. 1040 City Manager 2,089.00 - 923.51 44.21% 1,165.49 2,089.00 3 Streets/Sidewal 52010 Gen. Supplies 1040 City Manager 150.00 4.50 38.76 25.84% 111.24 150.00 3 Streets/Sidewal 55019 EE Development 1040 City Manager 25.00 - - 0.00% 25.00 25.00 143
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 3 Streets/Sidewal 60013 Network Svcs Co 1040 City Manager 150.00 - 22.50 15.00% 127.50 150.00 3 Streets/Sidewal 61055 Prof Services 1040 City Manager - - 806.02 0.00% (806.02) 806.02 3 Streets/Sidewal 62010 Communications 1040 City Manager - 15.93 96.07 0.00% (96.07) 96.07 3 Streets/Sidewal 65040 Travel,Conf,Trg 1040 City Manager 200.00 - 70.00 35.00% 130.00 200.00 3 Streets/Sidewal 66012 Water Utilities 1040 City Manager 30.00 0.95 8.82 29.40% 21.18 30.00 3 Streets/Sidewal 66014 PG&E Utilities 1040 City Manager 85.00 9.00 36.92 43.44% 48.08 85.00 DEPT 1040 Subtotal ---------> 25,142.00 1,835.09 16,974.52 67.51% 8,167.48 25,142.00 3 Streets/Sidewal 40000 Salaries 1050 Finance 14,507.00 1,245.19 10,171.40 70.11% 4,335.60 14,507.00 3 Streets/Sidewal 40024 Vacation Payout 1050 Finance 648.00 - - 0.00% 648.00 648.00 3 Streets/Sidewal 41000 FICA 1050 Finance 865.00 72.22 611.56 70.70% 253.44 865.00 3 Streets/Sidewal 41010 SUI 1050 Finance 52.00 7.19 46.59 89.60% 5.41 52.00 3 Streets/Sidewal 41020 PERS 1050 Finance 795.00 84.15 627.23 78.90% 167.77 795.00 3 Streets/Sidewal 41025 PERS Unfunded 1050 Finance 2,656.00 209.43 1,884.87 70.97% 771.13 2,656.00 3 Streets/Sidewal 41030 Medicare 1050 Finance 202.00 16.89 143.02 70.80% 58.98 202.00 3 Streets/Sidewal 41040 Employee Benefi 1050 Finance 3,644.00 271.60 1,795.32 49.27% 1,848.68 3,644.00 3 Streets/Sidewal 41050 Workers Comp. 1050 Finance 976.00 - 779.98 79.92% 196.02 976.00 3 Streets/Sidewal 52010 Gen. Supplies 1050 Finance 1,360.00 722.73 1,214.91 89.33% 145.09 1,360.00 3 Streets/Sidewal 60013 Network Svcs Co 1050 Finance 880.00 62.79 502.32 57.08% 377.68 880.00 3 Streets/Sidewal 60016 Muni Code Web 1050 Finance 400.00 - - 0.00% 400.00 400.00 3 Streets/Sidewal 60020 MOM online fees 1050 Finance 800.00 - - 0.00% 800.00 800.00 3 Streets/Sidewal 61015 Audit & Acctg 1050 Finance 2,880.00 - 2,456.32 85.29% 423.68 2,880.00 3 Streets/Sidewal 61057 Contracts-Other 1050 Finance 96.00 940.00 940.00 979.17% (844.00) 940.00 3 Streets/Sidewal 65040 Travel,Conf,Trg 1050 Finance 416.00 - - 0.00% 416.00 416.00 3 Streets/Sidewal 66012 Water Utilities 1050 Finance 32.00 1.94 29.17 91.16% 2.83 32.00 3 Streets/Sidewal 66014 PG&E Utilities 1050 Finance 480.00 44.40 164.02 34.17% 315.98 480.00 3 Streets/Sidewal 67010 O&M Equipment 1050 Finance 80.00 - - 0.00% 80.00 80.00 3 Streets/Sidewal 69070 PayChex & Bank 1050 Finance 1,040.00 163.91 392.15 37.71% 647.85 1,040.00 DEPT 1050 Subtotal ---------> 32,809.00 3,842.44 21,758.86 66.32% 11,050.14 32,809.00 3 Streets/Sidewal 40000 Salaries 1120 Streets/Roads 68,062.00 7,859.23 58,094.07 85.35% 9,967.93 68,062.00 3 Streets/Sidewal 40020 Overtime 1120 Streets/Roads - (640.68) - 0.00% - - 3 Streets/Sidewal 40024 Vacation Payout 1120 Streets/Roads 2,501.00 - - 0.00% 2,501.00 2,501.00 3 Streets/Sidewal 41000 FICA 1120 Streets/Roads 4,220.00 487.27 3,609.12 85.52% 610.88 4,220.00 3 Streets/Sidewal 41010 SUI 1120 Streets/Roads 164.00 4.83 167.76 102.29% (3.76) 167.76 3 Streets/Sidewal 41020 PERS 1120 Streets/Roads 8,052.00 772.59 5,815.44 72.22% 2,236.56 8,052.00 3 Streets/Sidewal 41025 PERS Unfunded 1120 Streets/Roads 16,930.00 1,348.22 12,133.98 71.67% 4,796.02 16,930.00 3 Streets/Sidewal 41030 Medicare 1120 Streets/Roads 987.00 107.57 834.34 84.53% 152.66 987.00 3 Streets/Sidewal 41040 Employee Benefi 1120 Streets/Roads 23,225.00 2,393.37 18,809.51 80.99% 4,415.49 23,225.00 3 Streets/Sidewal 41050 Workers Comp. 1120 Streets/Roads 4,764.00 - 3,843.15 80.67% 920.85 4,764.00 3 Streets/Sidewal 52010 Gen. Supplies 1120 Streets/Roads 1,485.00 - 1,028.10 69.23% 456.90 1,485.00 3 Streets/Sidewal 52012 Fuel 1120 Streets/Roads 5,940.00 589.28 9,662.04 162.66% (3,722.04) 9,662.04 3 Streets/Sidewal 55040 Clothing 1120 Streets/Roads 396.00 - 766.80 193.64% (370.80) 766.80 3 Streets/Sidewal 55060 Patching 1120 Streets/Roads 4,950.00 3,762.38 5,105.23 103.14% (155.23) 5,105.23 3 Streets/Sidewal 55070 Signs 1120 Streets/Roads 248.00 - - 0.00% 248.00 248.00 3 Streets/Sidewal 55075 Flood Control 1120 Streets/Roads 990.00 - - 0.00% 990.00 990.00 3 Streets/Sidewal 55085 Weed Control 1120 Streets/Roads 4,950.00 - - 0.00% 4,950.00 4,950.00 3 Streets/Sidewal 60014 Internet Servic 1120 Streets/Roads - (30.26) - 0.00% - - 3 Streets/Sidewal 61057 Contracts-Other 1120 Streets/Roads 5,940.00 - - 0.00% 5,940.00 5,940.00 3 Streets/Sidewal 66014 PG&E Utilities 1120 Streets/Roads - (550.79) 12.39 0.00% (12.39) 12.39 3 Streets/Sidewal 66025 Street Lights 1120 Streets/Roads 31,680.00 4,104.21 26,257.10 82.88% 5,422.90 31,680.00 3 Streets/Sidewal 67009 Vehicle Maintna 1120 Streets/Roads 1,980.00 47.48 886.95 44.80% 1,093.05 1,980.00 3 Streets/Sidewal 67010 O&M Equipment 1120 Streets/Roads 990.00 - - 0.00% 990.00 990.00 DEPT 1120 Subtotal ---------> 188,454.00 20,254.70 147,025.98 78.02% 41,428.02 188,454.00 3 Streets/Sidewal 52012 Fuel 1510 Sewer Treatment - (262.34) - 0.00% - - 3 Streets/Sidewal 53015 Repair/Maint 1600 Effluent - 130.49 - 0.00% - - FUND TOTAL 262,515.00 26,779.96 194,887.65 74.24% 67,627.35 262,515.00 4 Crestview Lgt/D 40000 Salaries 1120 Streets/Roads 687.00 - - 0.00% 687.00 687.00 4 Crestview Lgt/D 40024 Vacation Payout 1120 Streets/Roads 25.00 - - 0.00% 25.00 25.00 4 Crestview Lgt/D 41000 FICA 1120 Streets/Roads 43.00 - - 0.00% 43.00 43.00 4 Crestview Lgt/D 41010 SUI 1120 Streets/Roads 2.00 - - 0.00% 2.00 2.00 4 Crestview Lgt/D 41020 PERS 1120 Streets/Roads 81.00 - - 0.00% 81.00 81.00 4 Crestview Lgt/D 41025 PERS Unfunded 1120 Streets/Roads 171.00 - - 0.00% 171.00 171.00 4 Crestview Lgt/D 41030 Medicare 1120 Streets/Roads 10.00 - - 0.00% 10.00 10.00 4 Crestview Lgt/D 41040 Employee Benefi 1120 Streets/Roads 235.00 - - 0.00% 235.00 235.00 4 Crestview Lgt/D 41050 Workers Comp. 1120 Streets/Roads 48.00 - - 0.00% 48.00 48.00 4 Crestview Lgt/D 52010 Gen. Supplies 1120 Streets/Roads 15.00 - 7.57 50.47% 7.43 15.00 4 Crestview Lgt/D 52012 Fuel 1120 Streets/Roads 60.00 - - 0.00% 60.00 60.00 4 Crestview Lgt/D 55040 Clothing 1120 Streets/Roads 4.00 - - 0.00% 4.00 4.00 4 Crestview Lgt/D 55060 Patching 1120 Streets/Roads 50.00 - - 0.00% 50.00 50.00 4 Crestview Lgt/D 55070 Signs 1120 Streets/Roads 3.00 - - 0.00% 3.00 3.00 144
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 4 Crestview Lgt/D 55075 Flood Control 1120 Streets/Roads 10.00 - - 0.00% 10.00 10.00 4 Crestview Lgt/D 55085 Weed Control 1120 Streets/Roads 50.00 - - 0.00% 50.00 50.00 4 Crestview Lgt/D 61057 Contracts-Other 1120 Streets/Roads 60.00 - - 0.00% 60.00 60.00 4 Crestview Lgt/D 66025 Street Lights 1120 Streets/Roads 320.00 - - 0.00% 320.00 320.00 4 Crestview Lgt/D 67009 Vehicle Maintna 1120 Streets/Roads 20.00 - 4.93 24.65% 15.07 20.00 4 Crestview Lgt/D 67010 O&M Equipment 1120 Streets/Roads 10.00 - - 0.00% 10.00 10.00 DEPT 1120 Subtotal ---------> 1,904.00 - 12.50 0.66% 1,891.50 1,904.00 4 Crestview Lgt/D 66025 Street Lights 1450 CrestView Lgt - (492.41) 127.82 0.00% (127.82) 127.82 4 Crestview Lgt/D 55040 Clothing 1510 Sewer Treatment - (2.50) - 0.00% - - 4 Crestview Lgt/D 53015 Repair/Maint 1600 Effluent - 1.32 - 0.00% - - FUND TOTAL 1,904.00 (493.59) 140.32 7.37% 1,763.68 1,904.00 7 Cemetery 40000 Salaries 1020 City Clerk 850.00 68.76 618.84 72.80% 231.16 850.00 7 Cemetery 40024 Vacation Payout 1020 City Clerk 51.00 - - 0.00% 51.00 51.00 7 Cemetery 41000 FICA 1020 City Clerk 56.00 4.26 38.34 68.46% 17.66 56.00 7 Cemetery 41010 SUI 1020 City Clerk 2.00 - 1.61 80.50% 0.39 2.00 7 Cemetery 41020 PERS 1020 City Clerk 69.00 5.28 47.52 68.87% 21.48 69.00 7 Cemetery 41025 PERS Unfunded 1020 City Clerk 166.00 13.09 117.81 70.97% 48.19 166.00 7 Cemetery 41030 Medicare 1020 City Clerk 13.00 1.00 9.00 69.23% 4.00 13.00 7 Cemetery 41040 Employee Benefi 1020 City Clerk 228.00 21.44 180.49 79.16% 47.51 228.00 7 Cemetery 41050 Workers Comp. 1020 City Clerk 63.00 - 50.73 80.52% 12.27 63.00 7 Cemetery 52010 Gen. Supplies 1020 City Clerk 4.00 - 0.90 22.50% 3.10 4.00 7 Cemetery 60013 Network Svcs Co 1020 City Clerk 4.00 - - 0.00% 4.00 4.00 7 Cemetery 60016 Muni Code Web 1020 City Clerk 40.00 - - 0.00% 40.00 40.00 7 Cemetery 61057 Contracts-Other 1020 City Clerk 50.00 - - 0.00% 50.00 50.00 7 Cemetery 65040 Travel,Conf,Trg 1020 City Clerk 5.00 - - 0.00% 5.00 5.00 7 Cemetery 66012 Water Utilities 1020 City Clerk 2.00 0.10 1.06 53.00% 0.94 2.00 7 Cemetery 66014 PG&E Utilities 1020 City Clerk 10.00 0.90 3.69 36.90% 6.31 10.00 DEPT 1020 Subtotal ---------> 1,613.00 114.83 1,069.99 66.34% 543.01 1,613.00 7 Cemetery 40000 Salaries 1050 Finance 850.00 - - 0.00% 850.00 850.00 7 Cemetery 40024 Vacation Payout 1050 Finance 51.00 - - 0.00% 51.00 51.00 7 Cemetery 41000 FICA 1050 Finance 56.00 - - 0.00% 56.00 56.00 7 Cemetery 41010 SUI 1050 Finance 2.00 - - 0.00% 2.00 2.00 7 Cemetery 41020 PERS 1050 Finance 69.00 - - 0.00% 69.00 69.00 7 Cemetery 41025 PERS Unfunded 1050 Finance 166.00 - - 0.00% 166.00 166.00 7 Cemetery 41030 Medicare 1050 Finance 13.00 - - 0.00% 13.00 13.00 7 Cemetery 41040 Employee Benefi 1050 Finance 228.00 - - 0.00% 228.00 228.00 7 Cemetery 41050 Workers Comp. 1050 Finance 63.00 - - 0.00% 63.00 63.00 7 Cemetery 52010 Gen. Supplies 1050 Finance 4.00 - - 0.00% 4.00 4.00 7 Cemetery 60013 Network Svcs Co 1050 Finance 4.00 - - 0.00% 4.00 4.00 7 Cemetery 60016 Muni Code Web 1050 Finance 40.00 - - 0.00% 40.00 40.00 7 Cemetery 61057 Contracts-Other 1050 Finance 50.00 - - 0.00% 50.00 50.00 7 Cemetery 65040 Travel,Conf,Trg 1050 Finance 5.00 - - 0.00% 5.00 5.00 7 Cemetery 66012 Water Utilities 1050 Finance 2.00 - - 0.00% 2.00 2.00 7 Cemetery 66014 PG&E Utilities 1050 Finance 10.00 - - 0.00% 10.00 10.00 DEPT 1050 Subtotal ---------> 1,613.00 - - 0.00% 1,613.00 1,613.00 7 Cemetery 40000 Salaries 1130 Parks & Recreat - (1,347.71) - 0.00% - - 7 Cemetery 40020 Overtime 1130 Parks & Recreat - (9.90) - 0.00% - - 7 Cemetery 41000 FICA 1130 Parks & Recreat - (67.98) - 0.00% - - 7 Cemetery 41020 PERS 1130 Parks & Recreat - (72.29) - 0.00% - - 7 Cemetery 41030 Medicare 1130 Parks & Recreat - (17.78) - 0.00% - - 7 Cemetery 55040 Clothing 1130 Parks & Recreat - (6.00) - 0.00% - - DEPT 1130 Subtotal ---------> - (1,521.66) - 0.00% - -
7 Cemetery 41040 Employee Benefi 1400 Cemetery - (424.64) 8.90 0.00% (8.90) 8.90 7 Cemetery 53015 Repair/Maint 1400 Cemetery - (58.06) - 0.00% - - 7 Cemetery 66012 Water Utilities 1400 Cemetery - (612.16) 77.75 0.00% (77.75) 77.75 DEPT 1400 Subtotal ---------> - (1,094.86) 86.65 0.00% (86.65) 86.65 FUND TOTAL 3,226.00 (2,501.69) 1,156.64 0.00% 2,069.36 3,226.00 10 Sewer M&O 41040 Employee Benefi - (174.93) - 0.00% - - 10 Sewer M&O 40000 Salaries 1020 City Clerk 17,000.00 1,375.36 12,378.24 72.81% 4,621.76 17,000.00 10 Sewer M&O 40024 Vacation Payout 1020 City Clerk 1,016.00 - - 0.00% 1,016.00 1,016.00 10 Sewer M&O 41000 FICA 1020 City Clerk 1,113.00 85.28 767.52 68.96% 345.48 1,113.00 10 Sewer M&O 41010 SUI 1020 City Clerk 32.00 - 48.21 150.66% (16.21) 48.21 10 Sewer M&O 41020 PERS 1020 City Clerk 1,379.00 105.62 950.58 68.93% 428.42 1,379.00 10 Sewer M&O 41025 PERS Unfunded 1020 City Clerk 3,321.00 261.79 2,356.11 70.95% 964.89 3,321.00 10 Sewer M&O 41030 Medicare 1020 City Clerk 260.00 19.94 179.46 69.02% 80.54 260.00 10 Sewer M&O 41040 Employee Benefi 1020 City Clerk 4,555.00 241.10 663.54 14.57% 3,891.46 4,555.00 145
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 10 Sewer M&O 41050 Workers Comp. 1020 City Clerk 1,257.00 - 1,004.56 79.92% 252.44 1,257.00 10 Sewer M&O 52010 Gen. Supplies 1020 City Clerk 80.00 - 18.28 22.85% 61.72 80.00 10 Sewer M&O 60013 Network Svcs Co 1020 City Clerk 80.00 - - 0.00% 80.00 80.00 10 Sewer M&O 60016 Muni Code Web 1020 City Clerk 800.00 - - 0.00% 800.00 800.00 10 Sewer M&O 61057 Contracts-Other 1020 City Clerk 1,000.00 - - 0.00% 1,000.00 1,000.00 10 Sewer M&O 65040 Travel,Conf,Trg 1020 City Clerk 100.00 - - 0.00% 100.00 100.00 10 Sewer M&O 66012 Water Utilities 1020 City Clerk 40.00 1.91 17.66 44.15% 22.34 40.00 10 Sewer M&O 66014 PG&E Utilities 1020 City Clerk 190.00 17.99 73.84 38.86% 116.16 190.00 DEPT 1020 Subtotal ---------> 32,223.00 2,108.99 18,458.00 57.28% 13,765.00 32,223.00 10 Sewer M&O 40000 Salaries 1040 City Manager 33,000.00 2,752.16 23,298.59 70.60% 9,701.41 33,000.00 10 Sewer M&O 41000 FICA 1040 City Manager 2,046.00 156.44 1,407.03 68.77% 638.97 2,046.00 10 Sewer M&O 41010 SUI 1040 City Manager 32.00 - 64.40 201.25% (32.40) 64.40 10 Sewer M&O 41020 PERS 1040 City Manager 2,534.00 206.76 971.77 38.35% 1,562.23 2,534.00 10 Sewer M&O 41025 PERS Unfunded 1040 City Manager 3,321.00 261.79 2,356.11 70.95% 964.89 3,321.00 10 Sewer M&O 41030 Medicare 1040 City Manager 479.00 36.58 329.05 68.70% 149.95 479.00 10 Sewer M&O 41040 Employee Benefi 1040 City Manager 3,416.00 417.00 2,197.39 64.33% 1,218.61 3,416.00 10 Sewer M&O 41050 Workers Comp. 1040 City Manager 4,178.00 - 1,845.01 44.16% 2,332.99 4,178.00 10 Sewer M&O 52010 Gen. Supplies 1040 City Manager 300.00 9.00 77.52 25.84% 222.48 300.00 10 Sewer M&O 53015 Repair/Maint 1040 City Manager - (301.75) - 0.00% - - 10 Sewer M&O 55019 EE Development 1040 City Manager 50.00 - - 0.00% 50.00 50.00 10 Sewer M&O 60013 Network Svcs Co 1040 City Manager 300.00 - 191.25 63.75% 108.75 300.00 10 Sewer M&O 61055 Prof Services 1040 City Manager - - 1,612.04 0.00% (1,612.04) 1,612.04 10 Sewer M&O 62010 Communications 1040 City Manager - 31.87 254.17 0.00% (254.17) 254.17 10 Sewer M&O 65040 Travel,Conf,Trg 1040 City Manager 400.00 - 382.01 95.50% 17.99 400.00 10 Sewer M&O 66012 Water Utilities 1040 City Manager 60.00 1.91 23.77 39.62% 36.23 60.00 10 Sewer M&O 66014 PG&E Utilities 1040 City Manager 170.00 17.99 73.83 43.43% 96.17 170.00 DEPT 1040 Subtotal ---------> 50,286.00 3,589.75 35,083.94 69.77% 15,202.06 50,286.00 10 Sewer M&O 40000 Salaries 1050 Finance 56,214.00 4,825.12 39,414.20 70.11% 16,799.80 56,214.00 10 Sewer M&O 40024 Vacation Payout 1050 Finance 2,509.00 - - 0.00% 2,509.00 2,509.00 10 Sewer M&O 41000 FICA 1050 Finance 3,351.00 285.41 2,415.84 72.09% 935.16 3,351.00 10 Sewer M&O 41010 SUI 1050 Finance 200.00 26.94 174.68 87.34% 25.32 200.00 10 Sewer M&O 41020 PERS 1050 Finance 3,080.00 326.10 2,430.40 78.91% 649.60 3,080.00 10 Sewer M&O 41025 PERS Unfunded 1050 Finance 10,294.00 811.53 7,303.77 70.95% 2,990.23 10,294.00 10 Sewer M&O 41030 Medicare 1050 Finance 784.00 67.36 565.60 72.14% 218.40 784.00 10 Sewer M&O 41040 Employee Benefi 1050 Finance 14,121.00 2,156.69 13,269.92 93.97% 851.08 14,121.00 10 Sewer M&O 41050 Workers Comp. 1050 Finance 3,784.00 - 3,021.40 79.85% 762.60 3,784.00 10 Sewer M&O 52010 Gen. Supplies 1050 Finance 5,270.00 146.73 6,836.72 129.73% (1,566.72) 6,836.72 10 Sewer M&O 60013 Network Svcs Co 1050 Finance 3,410.00 243.30 1,946.40 57.08% 1,463.60 3,410.00 10 Sewer M&O 60016 Muni Code Web 1050 Finance 800.00 - - 0.00% 800.00 800.00 10 Sewer M&O 60020 MOM online fees 1050 Finance 3,100.00 - - 0.00% 3,100.00 3,100.00 10 Sewer M&O 61015 Audit & Acctg 1050 Finance 11,160.00 - 10,327.24 92.54% 832.76 11,160.00 10 Sewer M&O 61057 Contracts-Other 1050 Finance 372.00 4,580.00 4,580.00 1231.18% (4,208.00) 4,580.00 10 Sewer M&O 65040 Travel,Conf,Trg 1050 Finance 1,612.00 - 469.70 29.14% 1,142.30 1,612.00 10 Sewer M&O 66012 Water Utilities 1050 Finance 124.00 7.52 125.25 101.01% (1.25) 125.25 10 Sewer M&O 66014 PG&E Utilities 1050 Finance 1,860.00 172.04 (7.48) -0.40% 1,867.48 1,860.00 10 Sewer M&O 67010 O&M Equipment 1050 Finance 310.00 - - 0.00% 310.00 310.00 10 Sewer M&O 69070 PayChex & Bank 1050 Finance 4,030.00 59.56 4,090.85 101.51% (60.85) 4,090.85 DEPT 1050 Subtotal ---------> 126,385.00 13,708.30 96,964.49 76.72% 29,420.51 126,385.00 10 Sewer M&O 61028 Plan Chk & Insp 1100 Building DEPT - (472.50) - 0.00% - - 10 Sewer M&O 55065 E&P Reimb Engr. 1115 Engineering - (1,620.00) - 0.00% - - 10 Sewer M&O 61025 Engineering 1115 Engineering - (3,303.75) - 0.00% - - DEPT 1115 Subtotal ---------> - (4,923.75) - 0.00% - -
10 Sewer M&O 40000 Salaries 1510 Sewer Treatment 112,997.00 7,896.52 70,896.91 62.74% 42,100.09 112,997.00 10 Sewer M&O 40020 Overtime 1510 Sewer Treatment 4,000.00 1,650.31 9,193.25 229.83% (5,193.25) 9,193.25 10 Sewer M&O 40024 Vacation Payout 1510 Sewer Treatment 4,163.00 - - 0.00% 4,163.00 4,163.00 10 Sewer M&O 41000 FICA 1510 Sewer Treatment 7,006.00 507.67 4,838.70 69.07% 2,167.30 7,006.00 10 Sewer M&O 41010 SUI 1510 Sewer Treatment 242.00 8.14 283.08 116.98% (41.08) 283.08 10 Sewer M&O 41020 PERS 1510 Sewer Treatment 17,329.00 1,254.98 11,057.83 63.81% 6,271.17 17,329.00 10 Sewer M&O 41025 PERS Unfunded 1510 Sewer Treatment 24,904.00 1,963.40 17,670.60 70.95% 7,233.40 24,904.00 10 Sewer M&O 41030 Medicare 1510 Sewer Treatment 1,638.00 123.92 1,144.37 69.86% 493.63 1,638.00 10 Sewer M&O 41040 Employee Benefi 1510 Sewer Treatment 34,164.00 3,038.88 25,170.39 73.68% 8,993.61 34,164.00 10 Sewer M&O 41050 Workers Comp. 1510 Sewer Treatment 7,910.00 - 6,317.96 79.87% 1,592.04 7,910.00 10 Sewer M&O 52010 Gen. Supplies 1510 Sewer Treatment 2,000.00 - 3,115.64 155.78% (1,115.64) 3,115.64 10 Sewer M&O 52012 Fuel 1510 Sewer Treatment 6,500.00 698.27 6,109.66 93.99% 390.34 6,500.00 10 Sewer M&O 52015 Supplies - Chem 1510 Sewer Treatment 150,000.00 10,087.03 87,760.12 58.51% 62,239.88 150,000.00 10 Sewer M&O 52020 Supplies - Lab 1510 Sewer Treatment 9,000.00 712.25 4,356.25 48.40% 4,643.75 9,000.00 10 Sewer M&O 53015 Repair/Maint 1510 Sewer Treatment - (70.10) - 0.00% - - 10 Sewer M&O 55040 Clothing 1510 Sewer Treatment 900.00 322.31 697.97 77.55% 202.03 900.00 10 Sewer M&O 55095 Taxes/Fees/Lics 1510 Sewer Treatment 30,000.00 - 31,786.15 105.95% (1,786.15) 31,786.15 10 Sewer M&O 60011 Computer Softwr 1510 Sewer Treatment 8,500.00 312.36 462.36 5.44% 8,037.64 8,500.00 146
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 10 Sewer M&O 60013 Network Svcs Co 1510 Sewer Treatment - (672.02) - 0.00% - - 10 Sewer M&O 60014 Internet Servic 1510 Sewer Treatment 2,500.00 234.66 1,635.46 65.42% 864.54 2,500.00 10 Sewer M&O 61025 Engineering 1510 Sewer Treatment 20,000.00 607.50 5,730.00 28.65% 14,270.00 20,000.00 10 Sewer M&O 61055 Prof Services 1510 Sewer Treatment - (1,700.00) - 0.00% - - 10 Sewer M&O 61057 Contracts-Other 1510 Sewer Treatment 150,000.00 8,360.00 28,779.05 19.19% 121,220.95 150,000.00 10 Sewer M&O 62010 Communications 1510 Sewer Treatment 300.00 - 188.95 62.98% 111.05 300.00 10 Sewer M&O 65030 Membership/Dues 1510 Sewer Treatment 750.00 - 744.00 99.20% 6.00 750.00 10 Sewer M&O 65040 Travel,Conf,Trg 1510 Sewer Treatment 250.00 107.87 107.87 43.15% 142.13 250.00 10 Sewer M&O 66012 Water Utilities 1510 Sewer Treatment 23,000.00 1,958.24 12,459.55 54.17% 10,540.45 23,000.00 10 Sewer M&O 66014 PG&E Utilities 1510 Sewer Treatment 32,000.00 3,374.14 17,340.41 54.19% 14,659.59 32,000.00 10 Sewer M&O 67009 Vehicle Maintna 1510 Sewer Treatment 6,000.00 62.47 210.85 3.51% 5,789.15 6,000.00 10 Sewer M&O 67010 O&M Equipment 1510 Sewer Treatment 15,000.00 6,501.51 15,331.00 102.21% (331.00) 15,331.00 10 Sewer M&O 67015 O&M Blg/Structu 1510 Sewer Treatment - (433.06) - 0.00% - - 10 Sewer M&O 67050 O & M-Sewer Plt 1510 Sewer Treatment 25,000.00 9,421.19 20,431.34 81.73% 4,568.66 25,000.00 10 Sewer M&O 67060 Sludge 1510 Sewer Treatment 55,000.00 5,796.62 32,303.28 58.73% 22,696.72 55,000.00 10 Sewer M&O 68020 Rentals-Mach/Eq 1510 Sewer Treatment 15,000.00 - - 0.00% 15,000.00 15,000.00 10 Sewer M&O 69070 PayChex & Bank 1510 Sewer Treatment - (1.94) - 0.00% - - 10 Sewer M&O 69074 Principal Pymt 1510 Sewer Treatment 455,000.00 - - 0.00% 455,000.00 455,000.00 10 Sewer M&O 70030 Improvements 1510 Sewer Treatment - - 15,306.32 0.00% (15,306.32) 15,306.32 10 Sewer M&O 70040 Machinery & 1510 Sewer Treatment 30,000.00 - - 0.00% 30,000.00 30,000.00 10 Sewer M&O 70041 Pumps-Equipment 1510 Sewer Treatment - - 8,782.38 0.00% (8,782.38) 8,782.38 DEPT 1510 Subtotal ---------> 1,251,053.00 62,123.12 440,211.70 35.19% 810,841.30 1,251,053.00 10 Sewer M&O 40000 Salaries 1520 Sewer Collectio 53,497.00 3,788.65 31,356.39 58.61% 22,140.61 53,497.00 10 Sewer M&O 40020 Overtime 1520 Sewer Collectio 500.00 201.74 743.35 148.67% (243.35) 743.35 10 Sewer M&O 40024 Vacation Payout 1520 Sewer Collectio 2,964.00 - - 0.00% 2,964.00 2,964.00 10 Sewer M&O 41000 FICA 1520 Sewer Collectio 3,317.00 236.54 2,142.69 64.60% 1,174.31 3,317.00 10 Sewer M&O 41010 SUI 1520 Sewer Collectio 121.00 3.93 136.30 112.64% (15.30) 136.30 10 Sewer M&O 41020 PERS 1520 Sewer Collectio - 477.98 3,993.15 0.00% (3,993.15) 3,993.15 10 Sewer M&O 41025 PERS Unfunded 1520 Sewer Collectio 12,452.00 981.70 8,835.30 70.95% 3,616.70 12,452.00 10 Sewer M&O 41030 Medicare 1520 Sewer Collectio 776.00 51.32 493.94 63.65% 282.06 776.00 10 Sewer M&O 41040 Employee Benefi 1520 Sewer Collectio 17,082.00 1,320.04 12,253.60 71.73% 4,828.40 17,082.00 10 Sewer M&O 41050 Workers Comp. 1520 Sewer Collectio 3,745.00 - 2,991.07 79.87% 753.93 3,745.00 10 Sewer M&O 52010 Gen. Supplies 1520 Sewer Collectio 50.00 - - 0.00% 50.00 50.00 10 Sewer M&O 52012 Fuel 1520 Sewer Collectio 1,100.00 - - 0.00% 1,100.00 1,100.00 10 Sewer M&O 55040 Clothing 1520 Sewer Collectio 650.00 10.00 489.30 75.28% 160.70 650.00 10 Sewer M&O 60011 Computer Softwr 1520 Sewer Collectio 7,500.00 - - 0.00% 7,500.00 7,500.00 10 Sewer M&O 61020 Management 1520 Sewer Collectio 6,788.00 - - 0.00% 6,788.00 6,788.00 10 Sewer M&O 61025 Engineering 1520 Sewer Collectio 5,000.00 2,632.50 14,377.50 287.55% (9,377.50) 14,377.50 10 Sewer M&O 61055 Prof Services 1520 Sewer Collectio 500.00 - - 0.00% 500.00 500.00 10 Sewer M&O 67009 Vehicle Maintna 1520 Sewer Collectio 5,000.00 - - 0.00% 5,000.00 5,000.00 10 Sewer M&O 67010 O&M Equipment 1520 Sewer Collectio 2,000.00 1,310.99 3,067.26 153.36% (1,067.26) 3,067.26 10 Sewer M&O 67015 O&M Blg/Structu 1520 Sewer Collectio 6,000.00 692.62 1,642.77 27.38% 4,357.23 6,000.00 10 Sewer M&O 67050 O & M-Sewer Plt 1520 Sewer Collectio - (175.89) - 0.00% - - 10 Sewer M&O 70030 Improvements 1520 Sewer Collectio 900,000.00 167,641.90 204,926.20 22.77% 695,073.80 900,000.00 10 Sewer M&O 70032 Sewer Sys Impr 1520 Sewer Collectio - - 8,206.00 0.00% (8,206.00) 8,206.00 10 Sewer M&O 70040 Machinery & 1520 Sewer Collectio 40,000.00 - - 0.00% 40,000.00 40,000.00 DEPT 1520 Subtotal ---------> 1,069,042.00 179,174.02 295,654.82 27.66% 773,387.18 1,069,042.00 10 Sewer M&O 41040 Employee Benefi 6100 Central Servies 2,400.00 472.50 1,417.50 59.06% 982.50 2,400.00 10 Sewer M&O 52010 Gen. Supplies 6100 Central Servies 1,250.00 54.49 782.06 62.56% 467.94 1,250.00 10 Sewer M&O 53015 Repair/Maint 6100 Central Servies - (224.37) - 0.00% - - 10 Sewer M&O 53020 Equipmt Maint. 6100 Central Servies 375.00 28.99 238.56 63.62% 136.44 375.00 10 Sewer M&O 60010 Computer Hardwr 6100 Central Servies 1,250.00 - - 0.00% 1,250.00 1,250.00 10 Sewer M&O 60013 Network Svcs Co 6100 Central Servies 20,000.00 2,629.96 11,876.51 59.38% 8,123.49 20,000.00 10 Sewer M&O 60014 Internet Servic 6100 Central Servies 2,750.00 373.11 5,825.61 211.84% (3,075.61) 5,825.61 10 Sewer M&O 62010 Communications 6100 Central Servies 3,250.00 345.34 3,045.57 93.71% 204.43 3,250.00 10 Sewer M&O 65010 Risk Management 6100 Central Servies 157,500.00 - 153,113.32 97.21% 4,386.68 157,500.00 10 Sewer M&O 65030 Membership/Dues 6100 Central Servies 1,000.00 62.50 854.80 85.48% 145.20 1,000.00 10 Sewer M&O 65040 Travel,Conf,Trg 6100 Central Servies 1,000.00 - - 0.00% 1,000.00 1,000.00 10 Sewer M&O 67010 O&M Equipment 6100 Central Servies 1,750.00 224.37 224.37 12.82% 1,525.63 1,750.00 DEPT 6100 Subtotal ---------> 192,525.00 3,966.89 177,378.30 92.13% 15,146.70 192,525.00 10 Sewer M&O 61030 Legal 6130 City Attorney 30,000.00 2,623.85 19,878.03 66.26% 10,121.97 30,000.00 FUND TOTAL 2,751,514.00 261,723.74 1,083,629.28 39.38% 1,667,884.72 2,751,514.00 14 Sewer Cap Res 70030 Improvements 1520 Sewer Collectio - - 6,749.00 0.00% (6,749.00) 6,749.00 FUND TOTAL - - 6,749.00 0.00% (6,749.00) 6,749.00
15 Sewer Debt Svcr 69075 Interest Expens 1510 Sewer Treatment - - 6,654.37 0.00% (6,654.37) 6,654.37 FUND TOTAL - - 6,654.37 0.00% (6,654.37) 6,654.37
147
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 17 M.V.Store Trust 55017 MonteVerde Exp. 1130 Parks & Recreat - - 18.04 0.00% (18.04) 18.04 17 M.V.Store Trust 52010 Gen. Supplies 1720 MonteVerde Muse - 222.54 222.54 0.00% (222.54) 222.54 17 M.V.Store Trust 66012 Water Utilities 1720 MonteVerde Muse - 68.91 568.71 0.00% (568.71) 568.71 17 M.V.Store Trust 66014 PG&E Utilities 1720 MonteVerde Muse - 38.54 267.34 0.00% (267.34) 267.34 17 M.V.Store Trust 67015 O&M Blg/Structu 1720 MonteVerde Muse - 86.00 258.00 0.00% (258.00) 258.00 DEPT 1720 Subtotal ---------> - 415.99 1,316.59 0.00% (1,316.59) 1,316.59 FUND TOTAL - 415.99 1,334.63 0.00% (1,334.63) 1,334.63
19 Knights Foundry 61055 Prof Services 1710 Knights Foundry - - 50.00 0.00% (50.00) 50.00 FUND TOTAL - - 50.00 0.00% (50.00) 50.00
20 FEMA 40024 Vacation Payout 1050 Finance 677.00 - - 0.00% 677.00 677.00 20 FEMA 70029 Infrastructure 1115 Engineering - 339.50 10,307.06 0.00% (10,307.06) 10,307.06 20 FEMA 70029 Infrastructure 1120 Streets/Roads - - 175,158.72 0.00% (175,158.72) 175,158.72 20 FEMA 70044 FIXED ASST OTHR 1120 Streets/Roads - - 45,026.80 0.00% (45,026.80) 45,026.80 DEPT 1120 Subtotal ---------> - - 220,185.52 0.00% (220,185.52) 220,185.52 20 FEMA 70030 Improvements 1510 Sewer Treatment - - 17,492.07 0.00% (17,492.07) 17,492.07 FUND TOTAL 677.00 339.50 247,984.65 36629.93% (247,307.65) 247,984.65 28 Public Safety 65040 Travel,Conf,Trg 1060 Police Dept - 400.00 1,108.41 0.00% (1,108.41) 1,108.41 28 Public Safety 70040 Machinery & 6100 Central Servies - 5,781.14 5,781.14 0.00% (5,781.14) 5,781.14 FUND TOTAL - 6,181.14 6,889.55 0.00% (6,889.55) 6,889.55 29 Swimming Pool 40000 Salaries 1140 Swimming Pool - 431.84 3,977.39 0.00% (3,977.39) 3,977.39 29 Swimming Pool 40010 Part-Time Wages 1140 Swimming Pool 5,627.00 - - 0.00% 5,627.00 5,627.00 29 Swimming Pool 40020 Overtime 1140 Swimming Pool - (116.87) - 0.00% - - 29 Swimming Pool 40024 Vacation Payout 1140 Swimming Pool 207.00 - - 0.00% 207.00 207.00 29 Swimming Pool 41000 FICA 1140 Swimming Pool 349.00 26.78 231.06 66.21% 117.94 349.00 29 Swimming Pool 41010 SUI 1140 Swimming Pool 11.00 0.30 10.48 95.27% 0.52 11.00 29 Swimming Pool 41020 PERS 1140 Swimming Pool 971.00 74.54 654.45 67.40% 316.55 971.00 29 Swimming Pool 41025 PERS Unfunded 1140 Swimming Pool 1,162.00 91.61 824.49 70.95% 337.51 1,162.00 29 Swimming Pool 41030 Medicare 1140 Swimming Pool 82.00 6.26 55.92 68.20% 26.08 82.00 29 Swimming Pool 41040 Employee Benefi 1140 Swimming Pool 1,594.00 132.68 1,153.01 72.33% 440.99 1,594.00 29 Swimming Pool 41050 Workers Comp. 1140 Swimming Pool 394.00 - 314.90 79.92% 79.10 394.00 29 Swimming Pool 52010 Gen. Supplies 1140 Swimming Pool 100.00 - 22.12 22.12% 77.88 100.00 29 Swimming Pool 52015 Supplies - Chem 1140 Swimming Pool 11,000.00 - 723.14 6.57% 10,276.86 11,000.00 29 Swimming Pool 53015 Repair/Maint 1140 Swimming Pool 2,000.00 - 2,658.44 132.92% (658.44) 2,658.44 29 Swimming Pool 55040 Clothing 1140 Swimming Pool - (10.00) - 0.00% - - 29 Swimming Pool 55095 Taxes/Fees/Lics 1140 Swimming Pool 450.00 - 444.00 98.67% 6.00 450.00 29 Swimming Pool 61055 Prof Services 1140 Swimming Pool - (80.00) - 0.00% - - 29 Swimming Pool 61057 Contracts-Other 1140 Swimming Pool 43,000.00 80.00 38,406.57 89.32% 4,593.43 43,000.00 29 Swimming Pool 67010 O&M Equipment 1140 Swimming Pool 1,500.00 - - 0.00% 1,500.00 1,500.00 29 Swimming Pool 67015 O&M Blg/Structu 1140 Swimming Pool 3,500.00 - - 0.00% 3,500.00 3,500.00 DEPT 1140 Subtotal ---------> 71,947.00 637.14 49,475.97 68.77% 22,471.03 71,947.00 FUND TOTAL 71,947.00 637.14 49,475.97 68.77% 22,471.03 71,947.00 42 AB 1600 65040 Travel,Conf,Trg 1060 Police Dept - - 328.98 0.00% (328.98) 328.98 FUND TOTAL - - 328.98 0.00% (328.98) 328.98
59 Building Facili 70028 Improvement Bld 1040 City Manager - (8,744.60) - 0.00% - - 59 Building Facili 40000 Salaries 1050 Finance 19,947.00 1,712.14 13,985.69 70.11% 5,961.31 19,947.00 59 Building Facili 40024 Vacation Payout 1050 Finance 891.00 - - 0.00% 891.00 891.00 59 Building Facili 41000 FICA 1050 Finance 1,189.00 100.94 847.82 71.31% 341.18 1,189.00 59 Building Facili 41010 SUI 1050 Finance 71.00 10.78 69.88 98.42% 1.12 71.00 59 Building Facili 41020 PERS 1050 Finance 1,093.00 115.71 862.38 78.90% 230.62 1,093.00 59 Building Facili 41025 PERS Unfunded 1050 Finance 3,653.00 287.96 2,591.64 70.95% 1,061.36 3,653.00 59 Building Facili 41030 Medicare 1050 Finance 784.00 22.61 197.34 25.17% 586.66 784.00 59 Building Facili 41040 Employee Benefi 1050 Finance 5,011.00 201.54 1,948.00 38.87% 3,063.00 5,011.00 59 Building Facili 41050 Workers Comp. 1050 Finance 1,343.00 - 1,071.47 79.78% 271.53 1,343.00 59 Building Facili 52010 Gen. Supplies 1050 Finance 1,870.00 1,498.27 2,596.86 138.87% (726.86) 2,596.86 59 Building Facili 60013 Network Svcs Co 1050 Finance 1,210.00 86.33 690.64 57.08% 519.36 1,210.00 59 Building Facili 60020 MOM online fees 1050 Finance 1,100.00 - - 0.00% 1,100.00 1,100.00 59 Building Facili 61015 Audit & Acctg 1050 Finance 3,960.00 - 3,670.44 92.69% 289.56 3,960.00 59 Building Facili 61057 Contracts-Other 1050 Finance 132.00 1,292.00 1,292.00 978.79% (1,160.00) 1,292.00 59 Building Facili 65040 Travel,Conf,Trg 1050 Finance 572.00 - 63.79 11.15% 508.21 572.00 59 Building Facili 66012 Water Utilities 1050 Finance 44.00 2.67 42.00 95.45% 2.00 44.00 148
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 59 Building Facili 66014 PG&E Utilities 1050 Finance 660.00 61.05 (2.66) -0.40% 662.66 660.00 59 Building Facili 67010 O&M Equipment 1050 Finance 110.00 - - 0.00% 110.00 110.00 59 Building Facili 69070 PayChex & Bank 1050 Finance 1,430.00 262.00 1,058.20 74.00% 371.80 1,430.00 DEPT 1050 Subtotal ---------> 45,070.00 5,654.00 30,985.49 68.75% 14,084.51 45,070.00 59 Building Facili 40000 Salaries 1130 Parks & Recreat 23,090.00 2,730.89 15,502.28 67.14% 7,587.72 23,090.00 59 Building Facili 40020 Overtime 1130 Parks & Recreat - (23.11) - 0.00% - - 59 Building Facili 40024 Vacation Payout 1130 Parks & Recreat 850.00 - - 0.00% 850.00 850.00 59 Building Facili 41000 FICA 1130 Parks & Recreat 1,432.00 147.12 932.33 65.11% 499.67 1,432.00 59 Building Facili 41010 SUI 1130 Parks & Recreat 60.00 1.81 62.91 104.85% (2.91) 62.91 59 Building Facili 41020 PERS 1130 Parks & Recreat 1,819.00 148.69 1,019.23 56.03% 799.77 1,819.00 59 Building Facili 41025 PERS Unfunded 1130 Parks & Recreat 6,143.00 484.31 4,358.79 70.96% 1,784.21 6,143.00 59 Building Facili 41030 Medicare 1130 Parks & Recreat 335.00 26.47 212.02 63.29% 122.98 335.00 59 Building Facili 41040 Employee Benefi 1130 Parks & Recreat 8,427.00 1,535.58 7,239.81 85.91% 1,187.19 8,427.00 59 Building Facili 41050 Workers Comp. 1130 Parks & Recreat 1,616.00 - 1,290.24 79.84% 325.76 1,616.00 59 Building Facili 52010 Gen. Supplies 1130 Parks & Recreat 100.00 134.69 185.49 185.49% (85.49) 185.49 59 Building Facili 53015 Repair/Maint 1130 Parks & Recreat 25,000.00 1,276.45 10,859.85 43.44% 14,140.15 25,000.00 59 Building Facili 55040 Clothing 1130 Parks & Recreat - (313.81) - 0.00% - - 59 Building Facili 60014 Internet Servic 1130 Parks & Recreat - 9,681.06 - 0.00% - - 59 Building Facili 66012 Water Utilities 1130 Parks & Recreat 2,500.00 189.55 2,695.44 107.82% (195.44) 2,695.44 59 Building Facili 66014 PG&E Utilities 1130 Parks & Recreat 50,000.00 (4,862.60) 14,709.66 29.42% 35,290.34 50,000.00 59 Building Facili 67010 O&M Equipment 1130 Parks & Recreat 1,000.00 - - 0.00% 1,000.00 1,000.00 59 Building Facili 67015 O&M Blg/Structu 1130 Parks & Recreat 4,000.00 - 2,421.75 60.54% 1,578.25 4,000.00 59 Building Facili 70028 Improvement Bld 1130 Parks & Recreat - 4,372.30 4,372.30 0.00% (4,372.30) 4,372.30 DEPT 1130 Subtotal ---------> 126,372.00 15,529.40 65,862.10 52.12% 60,509.90 126,372.00 FUND TOTAL 171,442.00 12,438.80 96,847.59 56.49% 74,594.41 171,442.00 80 Effluent Disp. 40000 Salaries 1020 City Clerk 17,000.00 1,375.36 12,378.24 72.81% 4,621.76 17,000.00 80 Effluent Disp. 40024 Vacation Payout 1020 City Clerk 1,016.00 - - 0.00% 1,016.00 1,016.00 80 Effluent Disp. 41000 FICA 1020 City Clerk 1,113.00 85.28 767.52 68.96% 345.48 1,113.00 80 Effluent Disp. 41010 SUI 1020 City Clerk 32.00 - 16.08 50.25% 15.92 32.00 80 Effluent Disp. 41020 PERS 1020 City Clerk 1,379.00 105.62 950.58 68.93% 428.42 1,379.00 80 Effluent Disp. 41025 PERS Unfunded 1020 City Clerk 3,321.00 261.79 2,356.11 70.95% 964.89 3,321.00 80 Effluent Disp. 41030 Medicare 1020 City Clerk 260.00 19.94 179.46 69.02% 80.54 260.00 80 Effluent Disp. 41040 Employee Benefi 1020 City Clerk 4,555.00 389.98 3,320.29 72.89% 1,234.71 4,555.00 80 Effluent Disp. 41050 Workers Comp. 1020 City Clerk 1,257.00 - 1,004.56 79.92% 252.44 1,257.00 80 Effluent Disp. 52010 Gen. Supplies 1020 City Clerk 80.00 - 18.28 22.85% 61.72 80.00 80 Effluent Disp. 60013 Network Svcs Co 1020 City Clerk 80.00 - - 0.00% 80.00 80.00 80 Effluent Disp. 60016 Muni Code Web 1020 City Clerk 800.00 - - 0.00% 800.00 800.00 80 Effluent Disp. 61057 Contracts-Other 1020 City Clerk 1,000.00 - - 0.00% 1,000.00 1,000.00 80 Effluent Disp. 65040 Travel,Conf,Trg 1020 City Clerk 100.00 - - 0.00% 100.00 100.00 80 Effluent Disp. 66012 Water Utilities 1020 City Clerk 40.00 1.91 22.76 56.90% 17.24 40.00 80 Effluent Disp. 66014 PG&E Utilities 1020 City Clerk 190.00 17.98 73.82 38.85% 116.18 190.00 DEPT 1020 Subtotal ---------> 32,223.00 2,257.86 21,087.70 65.44% 11,135.30 32,223.00 80 Effluent Disp. 40000 Salaries 1040 City Manager 33,000.00 2,752.16 23,298.59 70.60% 9,701.41 33,000.00 80 Effluent Disp. 41000 FICA 1040 City Manager 2,046.00 156.46 1,407.07 68.77% 638.93 2,046.00 80 Effluent Disp. 41010 SUI 1040 City Manager 32.00 - 64.40 201.25% (32.40) 64.40 80 Effluent Disp. 41020 PERS 1040 City Manager 2,534.00 206.76 971.79 38.35% 1,562.21 2,534.00 80 Effluent Disp. 41025 PERS Unfunded 1040 City Manager 3,321.00 261.79 2,356.11 70.95% 964.89 3,321.00 80 Effluent Disp. 41030 Medicare 1040 City Manager 479.00 36.58 329.05 68.70% 149.95 479.00 80 Effluent Disp. 41040 Employee Benefi 1040 City Manager 3,416.00 394.00 2,105.39 61.63% 1,310.61 3,416.00 80 Effluent Disp. 41050 Workers Comp. 1040 City Manager 4,178.00 - 1,845.01 44.16% 2,332.99 4,178.00 80 Effluent Disp. 52010 Gen. Supplies 1040 City Manager 300.00 9.00 77.53 25.84% 222.47 300.00 80 Effluent Disp. 53015 Repair/Maint 1040 City Manager - - 301.75 0.00% (301.75) 301.75 80 Effluent Disp. 55019 EE Development 1040 City Manager 50.00 - - 0.00% 50.00 50.00 80 Effluent Disp. 60013 Network Svcs Co 1040 City Manager 300.00 - 166.88 55.63% 133.12 300.00 80 Effluent Disp. 61055 Prof Services 1040 City Manager - - 1,612.03 0.00% (1,612.03) 1,612.03 80 Effluent Disp. 62010 Communications 1040 City Manager - 31.87 243.86 0.00% (243.86) 243.86 80 Effluent Disp. 65040 Travel,Conf,Trg 1040 City Manager 400.00 - 140.00 35.00% 260.00 400.00 80 Effluent Disp. 66012 Water Utilities 1040 City Manager 60.00 1.91 22.76 37.93% 37.24 60.00 80 Effluent Disp. 66014 PG&E Utilities 1040 City Manager 170.00 17.99 73.83 43.43% 96.17 170.00 DEPT 1040 Subtotal ---------> 50,286.00 3,868.52 35,016.05 69.63% 15,269.95 50,286.00 80 Effluent Disp. 40000 Salaries 1050 Finance 14,507.00 1,245.19 10,171.40 70.11% 4,335.60 14,507.00 80 Effluent Disp. 40024 Vacation Payout 1050 Finance 648.00 - - 0.00% 648.00 648.00 80 Effluent Disp. 41000 FICA 1050 Finance 865.00 72.23 611.59 70.70% 253.41 865.00 80 Effluent Disp. 41010 SUI 1050 Finance 52.00 7.19 46.59 89.60% 5.41 52.00 80 Effluent Disp. 41020 PERS 1050 Finance 795.00 84.15 627.24 78.90% 167.76 795.00 80 Effluent Disp. 41025 PERS Unfunded 1050 Finance 2,656.00 209.43 1,884.87 70.97% 771.13 2,656.00 80 Effluent Disp. 41030 Medicare 1050 Finance 202.00 16.68 142.81 70.70% 59.19 202.00 80 Effluent Disp. 41040 Employee Benefi 1050 Finance 3,644.00 1,064.45 5,986.68 164.29% (2,342.68) 5,986.68 80 Effluent Disp. 41050 Workers Comp. 1050 Finance 976.00 - 1,949.95 199.79% (973.95) 1,949.95 149
FUND FUND Name ACCT ACCT Name DEPT DEPT Name BUDGET CURRENT ACTUAL YTD ACTUALS % BALANCE PROJECTED YE 80 Effluent Disp. 52010 Gen. Supplies 1050 Finance 1,360.00 744.91 1,593.37 117.16% (233.37) 1,593.37 80 Effluent Disp. 60013 Network Svcs Co 1050 Finance 880.00 62.79 502.32 57.08% 377.68 880.00 80 Effluent Disp. 60016 Muni Code Web 1050 Finance 800.00 - - 0.00% 800.00 800.00 80 Effluent Disp. 60020 MOM online fees 1050 Finance 800.00 - - 0.00% 800.00 800.00 80 Effluent Disp. 61015 Audit & Acctg 1050 Finance 2,880.00 - 2,474.32 85.91% 405.68 2,880.00 80 Effluent Disp. 61057 Contracts-Other 1050 Finance 96.00 - - 0.00% 96.00 96.00 80 Effluent Disp. 65040 Travel,Conf,Trg 1050 Finance 416.00 - - 0.00% 416.00 416.00 80 Effluent Disp. 66012 Water Utilities 1050 Finance 32.00 1.94 32.71 102.22% (0.71) 32.71 80 Effluent Disp. 66014 PG&E Utilities 1050 Finance 480.00 44.40 (167.79) -34.96% 647.79 480.00 80 Effluent Disp. 67010 O&M Equipment 1050 Finance 80.00 - - 0.00% 80.00 80.00 80 Effluent Disp. 69070 PayChex & Bank 1050 Finance 1,040.00 177.71 1,324.77 127.38% (284.77) 1,324.77 DEPT 1050 Subtotal ---------> 33,209.00 3,731.07 27,180.83 81.85% 6,028.17 33,209.00 80 Effluent Disp. 52012 Fuel 1120 Streets/Roads - - 2,149.70 0.00% (2,149.70) 2,149.70 80 Effluent Disp. 41040 Employee Benefi 1520 Sewer Collectio - 390.02 890.75 0.00% (890.75) 890.75 80 Effluent Disp. 40000 Salaries 1600 Effluent - 7,546.16 (34,011.85) 0.00% 34,011.85 - 80 Effluent Disp. 40020 Overtime 1600 Effluent - 17.65 (41,206.11) 0.00% 41,206.11 - 80 Effluent Disp. 41000 FICA 1600 Effluent - 451.82 4,304.77 0.00% (4,304.77) 4,304.77 80 Effluent Disp. 41010 SUI 1600 Effluent - 6.94 241.15 0.00% (241.15) 241.15 80 Effluent Disp. 41020 PERS 1600 Effluent - 1,098.48 9,318.55 0.00% (9,318.55) 9,318.55 80 Effluent Disp. 41025 PERS Unfunded 1600 Effluent - 2,486.97 22,382.73 0.00% (22,382.73) 22,382.73 80 Effluent Disp. 41030 Medicare 1600 Effluent - 109.68 1,016.64 0.00% (1,016.64) 1,016.64 80 Effluent Disp. 41040 Employee Benefi 1600 Effluent (42,136.00) 2,216.22 19,912.84 -47.26% (62,048.84) 19,912.84 80 Effluent Disp. 41050 Workers Comp. 1600 Effluent - - 9,036.24 0.00% (9,036.24) 9,036.24 80 Effluent Disp. 52010 Gen. Supplies 1600 Effluent - 428.39 (1,470.94) 0.00% 1,470.94 - 80 Effluent Disp. 52012 Fuel 1600 Effluent - - (0.04) 0.00% 0.04 - 80 Effluent Disp. 52020 Supplies - Lab 1600 Effluent - 281.25 281.25 0.00% (281.25) 281.25 80 Effluent Disp. 53015 Repair/Maint 1600 Effluent - 29.25 328.41 0.00% (328.41) 328.41 80 Effluent Disp. 55040 Clothing 1600 Effluent - - 180.00 0.00% (180.00) 180.00 80 Effluent Disp. 55095 Taxes/Fees/Lics 1600 Effluent - - 1,322.01 0.00% (1,322.01) 1,322.01 80 Effluent Disp. 61030 Legal 1600 Effluent - - (1,164.00) 0.00% 1,164.00 - 80 Effluent Disp. 67009 Vehicle Maintna 1600 Effluent - - (656.09) 0.00% 656.09 - 80 Effluent Disp. 67010 O&M Equipment 1600 Effluent - - (1,800.09) 0.00% 1,800.09 - 80 Effluent Disp. 67055 ARSA 1600 Effluent 426,752.00 - 320,238.91 75.04% 106,513.09 426,752.00 DEPT 1600 Subtotal ---------> 384,616.00 14,672.81 308,254.38 80.15% 76,361.62 384,616.00 FUND TOTAL 500,334.00 24,920.28 394,579.41 78.86% 105,754.59 500,334.00 81 Visitor Center 55016 Com Pro-Fair Bo 1150 Marketing - (454.50) - 0.00% - - 81 Visitor Center 64010 Advertising 1150 Marketing - (525.00) - 0.00% - - DEPT 1150 Subtotal ---------> - (979.50) - 0.00% - -
81 Visitor Center 52010 Gen. Supplies 1155 Visitor Center - - - 0.00% - - 81 Visitor Center 55018 Visitor's Centr 1155 Visitor Center - - 260.00 0.00% (260.00) 260.00 81 Visitor Center 60014 Internet Servic 1155 Visitor Center - (155.16) - 0.00% - - 81 Visitor Center 66014 PG&E Utilities 1155 Visitor Center - (42.31) - 0.00% - - 81 Visitor Center 68015 Rentals -Bldgs 1155 Visitor Center - - 500.00 0.00% (500.00) 500.00 DEPT 1155 Subtotal ---------> - (197.47) 760.00 0.00% (760.00) 760.00 FUND TOTAL - (1,176.97) 760.00 0.00% (760.00) 760.00
89 CIP 64011 PH Notices 1090 Planning - - 490.92 0.00% (490.92) 490.92 89 CIP 71120 Zoning Update 1090 Planning - - 16,496.00 0.00% (16,496.00) 16,496.00 DEPT 1090 Subtotal ---------> - - 16,986.92 0.00% (16,986.92) 16,986.92 89 CIP 70030 Improvements 1130 Parks & Recreat - - 507.50 0.00% (507.50) 507.50 89 CIP 72030 Construction 1130 Parks & Recreat - - 15,878.90 0.00% (15,878.90) 15,878.90 DEPT 1130 Subtotal ---------> - - 16,386.40 0.00% (16,386.40) 16,386.40 89 CIP 71020 RFP/RFQ Design/ 7110 WWTP Grant - - 60,541.25 0.00% (60,541.25) 60,541.25 89 CIP 71025 Rate Study/Prop 7110 WWTP Grant - 810.00 1,282.50 0.00% (1,282.50) 1,282.50 DEPT 7110 Subtotal ---------> - 810.00 61,823.75 0.00% (61,823.75) 61,823.75 FUND TOTAL - 810.00 95,197.07 0.00% (95,197.07) 95,197.07 94 Vacation Fund 40024 Vacation Payout 1050 Finance - - 807.60 0.00% (807.60) 807.60 94 Vacation Fund 40024 Vacation Payout 1060 Police Dept - 2,399.20 12,960.94 0.00% (12,960.94) 12,960.94 94 Vacation Fund 40024 Vacation Payout 1130 Parks & Recreat - - 1,042.79 0.00% (1,042.79) 1,042.79 94 Vacation Fund 40024 Vacation Payout 1510 Sewer Treatment - - 4,039.67 0.00% (4,039.67) 4,039.67 94 Vacation Fund 40024 Vacation Payout 1520 Sewer Collectio - - 2,426.83 0.00% (2,426.83) 2,426.83 94 Vacation Fund 40024 Vacation Payout 1600 Effluent - - 4,335.56 0.00% (4,335.56) 4,335.56 FUND TOTAL - 2,399.20 25,613.39 0.00% (25,613.39) 25,613.39 150
March 2024 Revenue Report
FUND FUND Name ACCT ACCT Name BUGET CURRENT ACTUAL YTD ACTUAL PCT (%) REMAINING BALANCE PROJECTED YE 1 General Fund 30100 Prop Tax - Secured (County) 620,000.00 0 373,261.71 60.20% 246,738.29 620,000.00 1 General Fund 30105 Property Tax in Lieu of MVLF 290,000.00 0 148,918.00 51.35% 141,082.00 290,000.00 1 General Fund 30110 Prop Tax - Curr Supple(County) 15,000.00 0 6,763.48 45.09% 8,236.52 15,000.00 1 General Fund 30115 Delinquent Supplemental 2,800.00 0 111.28 3.97% 2,688.72 2,800.00 1 General Fund 30200 Prop Tax - Unsecured (County) 12,000.00 0 18,165.06 151.38% (6,165.06) 18,165.06 1 General Fund 30210 Unsecured Supplemental 0 0 591 0.00% (591.00) 591.00 1 General Fund 30220 Delinqt Unsecured Supplemental 0 0 20.26 0.00% (20.26) 20.26 1 General Fund 30900 Prop Tax - Unsecured Prior (Co 0 0 253.48 0.00% (253.48) 253.48 1 General Fund 31660 Tax, Franchise - Aces Waste 61,880.00 0 42,247.09 68.27% 19,632.91 61,880.00 1 General Fund 31662 Tax, Franchise - Comcast 35,000.00 0 22,173.51 63.35% 12,826.49 35,000.00 1 General Fund 31664 Tax, Franchise - PG&E 53,000.00 0 0 0.00% 53,000.00 53,000.00 1 General Fund 31670 Tax, Transfer - Real Property 21,000.00 0 13,495.92 64.27% 7,504.08 21,000.00 1 General Fund 31850 Tax, TOT - Transient Lodge Tax 350,000.00 10,074.77 233,632.87 66.75% 116,367.13 350,000.00 1 General Fund 31930 Tax - Gen'l Retail Sales 450,000.00 0 308,293.33 68.51% 141,706.67 450,000.00 1 General Fund 32100 License - Business 55,000.00 1,118.00 45,647.29 83.00% 9,352.71 55,000.00 1 General Fund 32111 Permit - Encroachments 31,000.00 673 3,475.50 11.21% 27,524.50 31,000.00 1 General Fund 32125 Permit - Garage Sale 50 0 45 90.00% 5.00 50.00 1 General Fund 32130 Permit / Licenses - Other 750 800 1,960.00 261.33% (1,210.00) 1,960.00 1 General Fund 32135 Permit - Signs 800 0 1,100.00 137.50% (300.00) 1,100.00 1 General Fund 33120 Sales Tax-Public Safety 16,000.00 0 9,303.39 58.15% 6,696.61 16,000.00 1 General Fund 33500 SB 2 State Planning Grant 25,500.00 0 39617.73 155.36% 25,500.00 39,617.73 1 General Fund 33505 LEAP 57,100.00 0 0 0.00% 57,100.00 57,100.00 1 General Fund 33510 State Cops Grant 190,000.00 17,796.50 170,765.44 89.88% 19,234.56 190,000.00 1 General Fund 33512 Hm Prop Tax Relief - Exemption 6,000.00 0 3,152.93 52.55% 2,847.07 6,000.00 1 General Fund 34130 Zoning Application Fees 200 0 0 0.00% 200.00 200.00 1 General Fund 34131 Subdivision fees 5,500.00 0 5,680.00 103.27% (180.00) 5,680.00 1 General Fund 34132 Fees - Variance & conditional 1,000.00 -580.14 683.98 68.40% 316.02 1,000.00 1 General Fund 34135 Site Plans 50,000.00 7,474.85 43,259.34 86.52% 6,740.66 50,000.00 1 General Fund 34139 Building Permit Fees 65,000.00 4,650.04 93,714.08 144.18% (28,714.08) 93,714.08 1 General Fund 34140 Plan Check Fees 68,000.00 2,667.15 30,235.22 44.46% 37,764.78 68,000.00 1 General Fund 34141 Fees-PD Services 250 53 205.45 82.18% 44.55 250.00 1 General Fund 34160 Fees - Police Reports 800 30 695 86.88% 105.00 800.00 1 General Fund 34168 Concealed Weapon 600 0 500 83.33% 100.00 600.00 1 General Fund 34210 PD Fee Special Services 1,500.00 100 1,004.76 66.98% 495.24 1,500.00 1 General Fund 34385 Fees - Admin Charges 0 0 150 0.00% (150.00) 150.00 1 General Fund 35130 Fines - Vehicle Code 8,000.00 253.41 5,601.23 70.02% 2,398.77 8,000.00 1 General Fund 36100 Income - Interest Earnings 2,500.00 2,893.70 2,367.73 94.71% 132.27 2,500.00 1 General Fund 36820 Income - Other Revenue 0 0 14,476.96 0.00% (14,476.96) 14,476.96 FUND TOTAL 2,496,230.00 48,004.28 1,641,568.02 65.76% 854,661.98 2,496,230.00 3 Streets/Sidewal 32116 Permit - Banner 0 300 300 0.00% 141,082.00 300.00 3 Streets/Sidewal 33005 Vehicle License Fee 2,800.00 0 3,264.71 116.60% 141,083.00 3,264.71 3 Streets/Sidewal 33551 2107 Highway User Tax 21,000.00 1,333.69 16,080.58 76.57% 141,084.00 21,000.00 3 Streets/Sidewal 33552 2106 Highway User Tax 16,000.00 1,416.52 12,469.39 77.93% 141,085.00 16,000.00 3 Streets/Sidewal 33553 2105 Highway User Tax 15,000.00 1,350.19 11,983.91 79.89% 141,086.00 15,000.00 3 Streets/Sidewal 33554 2107-5 Highway User Tax 1,000.00 0 1,000.00 100.00% 141,087.00 1,000.00 3 Streets/Sidewal 33556 2103 Highway User Tax 22,000.00 1,827.96 18,720.78 85.09% 141,088.00 22,000.00 3 Streets/Sidewal 33558 Road Maintenance & Rehabilit 65,000.00 5,431.09 48,960.40 75.32% 141,089.00 65,000.00 3 Streets/Sidewal 33559 RSTP 0 0 102,600.00 0.00% 141,090.00 102,600.00 3 Streets/Sidewal 36100 Income - Interest Earnings 25 0 0 0.00% 141,091.00 25.00 FUND TOTAL 142,825.00 11,659.45 215,379.77 150.80% (72,554.77) 215,379.77 4 Crestview Lgt/D 34280 Street Lighting Charges 2,650.00 0 0 0.00% 2,650.00 2,650.00 4 Crestview Lgt/D 36100 Income - Interest Earnings 0 0 51.18 0.00% (51.18) 51.18 FUND TOTAL 2,650.00 0 51.18 1.93% 2,598.82 2,650.00
9 HMGP-Hazard Mit 36100 Income - Interest Earnings 0 0 12.85 0.00% (12.85) 12.85 FUND TOTAL 0 0 12.85 0.00% (12.85) 12.85
10 Sewer M&O 33520 WWTP Grant State Water Board 150,000.00 0 25,209.00 16.81% 124,791.00 150,000.00 10 Sewer M&O 34410 Fees - Sewer Service Undist 1,953,727.00 150,630.62 1,317,331.18 67.43% 636,395.82 1,953,727.00 10 Sewer M&O 34411 Fees - Sewer Connection Charge 37,500.00 0 41,579.05 110.88% 37,500.00 41,579.05 10 Sewer M&O 34412 Septic Dumping Fee 52,000.00 2,682.46 35,205.02 67.70% 16,794.98 52,000.00 151
10 Sewer M&O 34413 Contract Sewer Rev AWA 203,093.00 18,809.00 164,692.66 81.09% 38,400.34 203,093.00 10 Sewer M&O 34414 Sewer Svc Chrges Amador City 44,475.00 3,234.00 29,834.66 67.08% 14,640.34 44,475.00 10 Sewer M&O 34479 Late Charges 34,680.00 2,791.76 26,428.39 76.21% 8,251.61 34,680.00 10 Sewer M&O 36100 Income - Interest Earnings 6,000.00 0 15,457.27 257.62% (9,457.27) 15,457.27 FUND TOTAL 2,481,475.00 178,147.84 1,655,737.23 66.72% 825,737.77 2,481,475.00 17 M.V.Store Trust 36100 Income - Interest Earnings 0 0 8.57 0.00% (8.57) 8.57 17 M.V.Store Trust 36700 Income - Donations, Private So 3,791.00 0 165.85 400.00% 3,625.15 3,791.00 FUND TOTAL 3,791.00 0 174.42 4.60% 3,616.58 3,791.00
29 Swimming Pool 36710 Swimming Pool Revenues 0 0 9,548.00 0.00% (9,548.00) 9,548.00 FUND TOTAL 0 0 9,548.00 0.00% (9,548.00) 9,548.00
31 TM-Sutter Hill 36100 Income - Interest Earnings 0 0 848.35 0.00% (848.35) 848.35 31 TM-Sutter Hill 36335 Income - Traffic Mitigation Fe 0 0 1,991.54 0.00% (1,991.54) 1,991.54 FUND TOTAL 0 0 2,839.89 0.00% (2,839.89) 2,839.89
34 TM-49/Bypass 36100 Income - Interest Earnings 0 0 640.44 0.00% (640.44) 640.44 FUND TOTAL 0 0 640.44 0.00% (640.44) 640.44
35 TM-General 36100 Income - Interest Earnings 0 0 2,403.19 0.00% (2,403.19) 2,403.19 35 TM-General 36335 Income - Traffic Mitigation Fe 0 0 18,868.21 0.00% (18,868.21) 18,868.21 FUND TOTAL 0 0 21,271.40 0.00% (21,271.40) 21,271.40
42 AB 1600 36100 Income - Interest Earnings 0 0 1,815.76 0.00% (1,815.76) 1,815.76 42 AB 1600 36300 General Developer Impact Fee 0 0 5,248.45 0.00% (5,248.45) 5,248.45 FUND TOTAL 0 0 7,064.21 0.00% (7,064.21) 7,064.21
59 Building Facili 34745 Historical Grammer School Rev 14,000.00 1,275.00 13,075.00 93.39% 925.00 14,000.00 59 Building Facili 34746 Cribbs Field/Snack Shack Rent 200 0 240 120.00% (40.00) 240.00 59 Building Facili 34747 Cribbs/Snack Utilities 0 0 75 0.00% (75.00) 75.00 59 Building Facili 34748 Fees - Community Ctr Utilities 3,000.00 225 1,900.00 63.33% 1,100.00 3,000.00 59 Building Facili 34749 Fees - Community Center 6,500.00 590 4,886.00 75.17% 1,614.00 6,500.00 59 Building Facili 34750 Fees - Auditorium Use 12,000.00 250 5,575.00 46.46% 6,425.00 12,000.00 59 Building Facili 34751 Lease Revenue-AT&T Wireless 37,800.00 2,900.00 26,100.00 69.05% 11,700.00 37,800.00 59 Building Facili 34752 Fees- Auditorium Utilities 4,500.00 100 1,950.00 43.33% 2,550.00 4,500.00 59 Building Facili 34753 Fees-Jazzercise Rental Income 12,000.00 870 7,740.00 64.50% 4,260.00 12,000.00 FUND TOTAL 90,000.00 6,210.00 61,541.00 68.38% 28,459.00 90,000.00 73 Park Impact Fee 36100 Income - Interest Earnings 0 0 608.11 0.00% (608.11) 608.11 73 Park Impact Fee 36373 Parks Regional Impact Fee 0 0 35,707.61 0.00% (35,707.61) 35,707.61 FUND TOTAL 0 0 36,315.72 0.00% (36,315.72) 36,315.72
80 Effluent Disp. 34390 Effluent Disposal 0 0 41,625.50 0.00% (41,625.50) 41,625.50 FUND TOTAL 0 0 41,625.50 0.00% (41,625.50) 41,625.50
89 CIP 33516 State Grants 0 0 177,952.00 0.00% (177,952.00) 177,952.00 FUND TOTAL 0 0 177,952.00 0.00% (177,952.00) 177,952.00 152
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY
COUNCIL
MEETING DATE: APRIL 15, 2024
FROM: TOM DUBOIS, CITY MANAGER
SUBJECT: RESIDENT SURVEY RESULTS
RECOMMENDATION:
Accept the report on resident priorities for a potential transaction and use tax. Give feedback on the parameters of a potential tax, the uses, and the messaging. Direct staff to continue to prepare a local transaction and use tax for the Nov 5, 2024, election and return to Council with updates.
BACKGROUND:
From March 15 – April 7, FM 3 Research surveyed Sutter Creek residents through a 20-minute dual-mode (telephone and online) survey among a randomized sample of likely November 2024 voters. To maximize response, FM3 Research utilized four different contact methods (telephone calls, emails, text messages, and mailed postcards) to provide an array of ways for potential respondents to participate in the survey. They obtained 279 responses for a margin of sampling error of +/-5.9%.
FM3 will present their findings to the Council.
DISCUSSION:
After the presentation, Staff would like the Council’s feedback and direction. We need feedback on the type of tax (general, specific), the level of taxation, the use of funds and the messaging. If the Council directs staff to continue to prepare a local transportation and use tax, we will return with details on a communications plan, budget uses and proposed ballot measure wording. The council would need to adopt a motion to put this on the ballot at the second meeting in June. 153
Monthly Report
18 Main Street, Sutter Creek, CA 95685 - Phone: (209) 267-5646 - Fax: (209) 267-1655 The City of Sutter Creek is an equal opportunity Employer and Service Provider.
To: Tom DuBois, City Manager
From: Jim O’Connell, Chief of Police
Date: April 15, 2024
Re: March 2024 Staff Report
March 2024 Department Statistics
Calls For Service 118 +11
Traffic Stops 116 -67
Officer Initiated Incidents 412 -115
Business Checks 254 -32
Vehicle/Pedestrian Checks 18
Total Officer Reports 25 -17
Arrests 22 -3
Moving Citations 11 -4
Parking Citations 0 -1
TOTAL 976 -230
Downtown Foot Patrol
During the month of March, Sutter Creek Police Officers continued to conduct daily foot patrol in the downtown area and averaged over 30 minutes per officer each day. During daily foot patrols, officers continued their practice of going into businesses, contacting the owners, staff, and customers, and provided information on safety practices and crime prevention.
Volunteer Service
During the month of March our dedicated volunteers contributed more than 13 hours of service.
Volunteers handled numerous tasks including report and citation processing and fulfilling records requests. The contributions of our volunteers have greatly enhanced our officers’ abilities to serve the citizens of Sutter Creek.
Sutter Creek Schools
SCPD staff continues to spend significant time daily on our school campuses, interacting with staff and students. SCPD endeavors to be visible around our schools regularly, and when calls for service permit, be present during drop off and pick up time, when vehicular and pedestrian traffic can be congested. 154
Monthly Report
18 Main Street, Sutter Creek, CA 95685 - Phone: (209) 267-5646 - Fax: (209) 267-1655 The City of Sutter Creek is an equal opportunity Employer and Service Provider.
Community Outreach
SCPD staff engaged the students at the Primary School during a public safety day. Students came to City Hall and were greeted by Officer Rego, who spent time with the kids and allowed them to explore his patrol vehicle and ask questions.
155
Monthly Report
18 Main Street, Sutter Creek, CA 95685 - Phone: (209) 267-5646 - Fax: (209) 267-1655 The City of Sutter Creek is an equal opportunity Employer and Service Provider.
Notable Commendation
During the month of March, SCPD Officer James F. McKeon was recognized by the Ione Police Department for his assistance during the October 2023 homicide in that city. Officer McKeon assisted on scene during the heat of the incident and participated in the arrest of the murder suspect.
March Arrest Trend
During the month of March, SCPD Officers made a total of 5 Driving Under the Influence arrests, and 2 possession of narcotics arrests.
156