TEHACHAPI POLICE DEPARTMENT
COMMUNITY ROOM
220 WEST C STREET
AGENDA
TEHACHAPI CITY COUNCIL SPECIAL MEETING,
TEHACHAPI REDEVELOPMENT SUCCESSOR AGENCY SPECIAL MEETING,
TEHACHAPI PUBLIC FINANCING AUTHORITY SPECIAL MEETING, AND
TEHACHAPI CITY FINANCING CORPORATION SPECIAL MEETING
MONDAY, JUNE 26, 2023 - 3:00 P.M.
Persons desiring disability-related accommodations should contact the City Clerk prior to the meeting for the accommodation.
Pursuant to G.C. Section 54957.5(b)(2) the designated office for inspection of records in connection with the meeting is the Office of the City Clerk, City Hall, 115 S. Robinson Street, Tehachapi, CA. Any items distributed to the City Council after posting of the Agenda Packet will be available for inspection at the Office of the City Clerk at City Hall. If you would like additional information on any item appearing on this agenda, please contact the Office of the City Clerk at (661) 822-2200
CALL TO ORDER
ROLL CALL
PLEDGE TO FLAG
AUDIENCE COMMUNICATIONS
The council cannot comment on items not listed on a Special Council meeting agenda. Comments directed to an item on the agenda should be made at the time the item is called for discussion.
BUSINESS
CITY MANAGER/FINANCE DIRECTOR REPORTS
1. Five-year budget for Fiscal-Years 2023/24 through 2027/28 and 2023/2024 Salary Schedule – ADOPT A RESOLUTION APPROVING THE CITY OF TEHACHAPI BUDGET FOR THE FISCAL YEAR 2023/24, THE PRELIMINARY BUDGET FOR FISCAL YEARS 2024-2025, 2025-26, 2026-27, AND 2027-28; ADOPT A
RESOLUTION ESTABLISHING THE SALARY PLAN FOR EACH POSITION CLASSIFICATION IN CITY SERVICE AND REPEALING RESOLUTION NO. 36-22
2. Appropriation Limit for the Fiscal Year 2023/2024 – ADOPT A RESOLUTION ESTABLISHING AN
APPROPRIATION LIMIT PURSUANT TO ARTICLE XIII B OF THE CALIFORNIA CONSTITUTION AND REPEALING RESOLUTION NO. 37-22
ADJOURNMENT
CITY OF
TEHACHAPI
CALIFORNIA
COUNC!L REPORTS
MEETING DATE: JUNE 26,2023 AGENDA SECTION: CITY MANAGER
APPROVED
DEPARTMENT
CITY
TO: HONORABLE MAYOR DAVIES AND COUNCIL MEMBERS
GREG GARRETT, CITY MANAGER
FtvE YEAR BUDGET FOR FTSCAL YEAR 2O23|24THROUGH 2027128 AND 2023-24 SATARY SCH E DU tE
FROM:
DATE:
SUBJECT:
Attached, and as presented, is the five-year budget for fiscal years 2023124 through 2027128. The final budget amount presented for fiscal year 2023124 is $39,725,416 and preliminary budget amounts for 2024125,2025126,2026127 and2027128 are $25,941,206, $26,632,038, $29,922,637 and $31,597,658 respectively.
As agreed upon in the Memorandums of Understanding with both the Tehachapi Police Officers Association (TPOA) and the Federation of Public Employees (FPSE) Local 1850, the City shall provide a cost of living adjustment (COLA) in an amount equalto the Los Angeles-Long Beach-Anaheim annual November CPI of the prior-year. The November, 2022 CPI for the Los Angeles area was 670. The COLA is applied to the fiscal 2023-24 salary schedule for represented employees and the same CPI was applied to unrepresented employees to provide equality.
The salary schedule presented includes two new positions of Finance Analyst ll and Accounting Technician ll being added to create a series for the Finance Analyst and Accounting Technician positions. New job descriptions for these positions as well as revised job descriptions for Finance Analyst I and Accounting Technician I are included in this report. Also included are revised job descriptions to include updated language for on call requirements for Water Systems Operator l, Water Systems Operator ll, Senior Water Systems Operator, Lead Water Systems Operator, Wastewater Operator l, Wastewater Operator ll, Senior Wastewater Operator, and Chief Wastewater Operator.
RECOMMENDATION
Staff recommends that Council:
1. Approve and adopt a Resolution for the City's final budget for fiscal year 2023124 and preliminary budget for fiscal years 2024125 through 2027128 as presented.
2. Adopt a Resolution for the 2023124 monthly and hourly salary schedule.
3. Approve job descriptions for Finance Analyst l, Finance Analyst ll, Accounting Technician I, Accounting Technician ll, Water Systems Operator l, Water Systems Operator l!, Senior Water Systems Operator, Lead Water Systems Operator, Wastewater Operator l, Wastewater Operator ll, Senior Wastewater Operator, and Chief Wastewater Operator.
JUNE 21,2023
CITY OF
TEHACHAPI
LEGAL DEPARTMENT
1 RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TEHACHAPI APPROVING AND ADOPTING THE CITY OF
TEHACHAPI'S BUDGET FOR FISCAL YEAR 2023-24, THE
PRELIMINARY BUDGET FOR FISCAL YEARS 2024-25, 2025-
26, 2026-27 AND 2027-28
WHEREAS, the City Council of the City of Tehachapi did review and hold public meetings on the Budget and Preliminary Budget for Fiscal Years 2023-24 through 2027-28, at Tehachapi Police Department Community Room, 220 West C Street, at which time said Budget and Preliminary Budget were modified, revised, corrected, amended and changed, and matters pertaining thereto, were heard and considered; and WHEREAS, the City Council wishes to approve the Budget for Fiscal Year 2023-24 and the Preliminary Budget for Fiscal Years 2024-25 through 2027-28; and WHEREAS, the City Council of the City of Tehachapi has heretofore, or hereafter will raise sufficient revenues to finance and balance said Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tehachapi as follows:
SECTION 1. The foregoing recitals are true and correct.
SECTION 2. The Budget of the City of Tehachapi for Fiscal Year 2023-24, as amended, modified, revised, and corrected by the City Council, is hereby approved and adopted, including the specified amounts for each of the various funds, departments, programs and accounts as set forth.
SECTION 3. The Preliminary Budget of the City of Tehachapi for Fiscal Years 2024- 25 through 2027-28, as amended modified, revised, and corrected by City Council, is hereby approved and adopted.
SECTION 4. The Budget and Preliminary Budget for the City of Tehachapi, for the Fiscal Years 2023-24 through 2027-28, as amended, modified, revised and corrected by the City Council, shall be placed on file in the office of the City Clerk and shall be open to public inspection.
SECTION 5. The Finance Director is hereby authorized and instructed to take all steps necessary to implement this resolution in accordance with the provisions of the Budget.
SECTION 6. Without prior approval of the City Council, the City Manager shall have the authority to transfer appropriations within a fund but not from fund to fund, except shifts in appropriations relating to personnel, provided that any transfer between funds (except as relates to personnel) shall be approved by the City Council.
CITY OF
TEHACHAPI
LEGAL DEPARTMENT
2 SECTION 7. The City Manager shall approve the Encumbrances and Continuing Appropriations from Fiscal Year 2022-23 which shall become part of the City Budget for Fiscal Year 2023-24.
SECTION 9. The Budget for Fiscal Year 2023-24, as submitted, amended, modified, revised, corrected, adopted and filed by the City Council, shall be the City Budget for Fiscal Year 2023-24 and is subject to the requirements of Article XIII B of the California Constitution.
SECTION 10. The Budget for Fiscal Year 2023-24, as submitted, amended, modified, revised, corrected and adopted by the City Council includes appropriations which are subject to and are within the Appropriations Limit established for the fiscal year 2023-24.
SECTION 11. The City Council hereby appropriates any revenues in excess of expenditures to meet contingencies for undetermined operating and capital expenses.
PASSED AND ADOPTED at a special meeting of the City Council of the City of Tehachapi held on the 26th day of June 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
____________________________
Michael Davies, Mayor of the
City of Tehachapi, California
ATTEST:
_____________________________________
Tori Marsh
City Clerk of the City of Tehachapi
I hereby certify that the foregoing resolution was duly and regularly adopted by the City Council of the City of Tehachapi at a Special Meeting thereof held on June 26, 2023
_____________________________________
Tori Marsh
City Clerk of the City of Tehachapi
FIVE YEAR BUDGET
PRESENTATION
JUNE 26, 2023
1 CITY-WIDE
EXPENSES
TO KEEP IN
MIND
For This BUDGET
2 Current Fire Contract Costs Rise Significantly Over 6 Years (General Fund)
3 • 209% Cost Increase over
6 Years
• 6,703% Increase on
General Fund Payment
over 6 Years
Fiscal Year 2021/22 Mid 2022/23 2023/24 * 2024/25 * 2025/26 * 2026/27 * 2027/28 * Total Contract Cost 709,837 921,774 1,147,589 1,387,557 1,642,028 1,911,350 2,196,250 Allocated Property
Tax (Fire) 691,168 725,726 762,012 800,113 840,119 882,125 926,231 Extra Pmt to County 18,669 196,048 385,577 587,444 801,909 1,029,225 1,270,019 % Increase(Net Pay) 2% 950% 97% 52% 37% 28% 23%
General Fund Subsidies
4 Fiscal Year 2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 Airport Operation 144,852 157,890 155,101 160,927 173,691 189,814 207,223 Airport Projects 0 308,284 372,630 17,800 0 385,200 132,000 Landscape &
Lighting Districts 278,353 389,761 442,962 491,280 520,316 550,413 582,596 Total Subsidy 423,205 855,935 970,693 670,007 694,007 1,125,427 921,819 % Increase 24% 102% 13% -31% 4% 62% -18%
Insurance Premiums (all funds)
5 Fiscal Year 2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 Worker's Comp 345,090 457,685 494,297 533,842 576,551 622,672 672,486 All Other Insurances 501,905 632,045 739,491 813,444 894,789 984,270 1,082,699 Health Insurance 1,074,485 1,185,604 1,330,459 1,398,133 1,422,131 1,422,131 1,422,131 Total Premium 1,921,480 2,275,334 2,564,247 2,745,419 2,893,471 3,029,073 3,177,316 % Increase Growth in 10yrs 201% 13% 7% 5% 5% 5%
Other Insurances: Liability, Property, Vehicle, Employment, Earthquake, Business Travel, Employee Assistance, Crime Shield, Cyber Other Major Expenses '23-'24
Airport Taxiway Relocation / Drainage:
$6,775,088
Dennison Bicycle & Pedestrian Improvement:
$2,178,828
Valley Blvd Recreation Park: $1,910,558
Grind Overlay E, F, & Pauley: $576,000
Valley Blvd Street Rehab: $524,595
Tehachapi Blvd Bike Lane Fence: $344,000
6 Other Major Expenses '23-'24
PD Vehicles/Equipment: $190,000
PW/Irrigation Controller Upgrade: $150,000
PW/Various Repairs and Maint: $278,000
IT Security Upgrades: $210,000
Dennison Well Maintenance: $100,000
New Reclamation Area: $400,000
7 Other Major Expenses '23-'24
Headworks Screw & Bypass Replacements:
$150,000
Clarifier Overhaul: $150,000
Wastewater SCADA Upgrade: $90,000
8 FUNDS REVENUES %
General 15,485,422 37.0%
Airport 8,094,243 19.3%
Capital Projects 7,258,887 17.3%
Sewer 3,024,064 7.2%
Water 3,018,274 7.2%
Refuse/Solid Waste Mgmt 1,803,410 4.3%
Gas Tax & TDA Street/SB1 1,680,095 4.0%
LLD & DBAD 869,168 2.1%
Development Fees 372,484 0.9%
Transit 275,626 0.7%
2023/24 CITY-WIDE
REVENUE BUDGET - $41,881,673
9 2023/24 CITY-WIDE
REVENUE BUDGET - $41,881,673
10 General
15,485,422
37%
Airport
8,094,243
19%
Capital Projects
7,258,887 18% Sewer
3,024,064 7%
Water 3,018,274
7%
Refuse / Solid
Waste …
Gas Tax & TDA Street/SB1
1,680,095 4%
LLD 869,168
2%
Development Fees
372,484 1%
Transit
275,626 1%
FUNDS EXPENDITURE %
General 13,450,012 33.9%
Airport 8,094,540 20.4%
Capital Projects 6,963,018 17.5%
Sewer 3,188,613 8.0%
Water 3,161,022 8.0%
Refuse/Solid Waste Mgmt 1,839,533 4.6%
Gas Tax & TDA Street/SB1 1,506,537 3.8%
LLD & DBAD 856,435 2.2%
Development Fees 390,080 1.0%
Transit 275,626 0.7%
2023/24 CITY-WIDE
EXPENDITURE BUDGET - $39,725,416
11 2023/24 CITY-WIDE
EXPENDITURE BUDGET - $39,725,416
12 General
13,450,012
34%
Airport
8,094,540
20%
Capital Projects
6,963,018 17%
Sewer 3,188,613
8%
Water 3,161,022
8%
Refuse / Solid Waste
Management
1,839,533 5%
Gas Tax & TDA Street/SB1
1,506,537 4%
LLD 856,435
2%
Development Fees
390,080 1% Transit 275,626 1%
2023/24 CITY-WIDE
EXPENDITURE BUDGET - $39,725,416
13 Personnel
11,395,444 29%
Operating Expenses
13,161,694 33%
Capital Outlay
15,168,278 38%
2023/24 GENERAL FUND REVENUE
$15,485,422
14 Sales Tax
$8,006,875
52%
Vehicle License Fee
$1,772,000 11%
Property TaxSec/Unsec
$1,636,415 10%
Other
Taxes/Revenues
$1,539,620 10%
Lodging Tax
$898,000 6%
Allocated Property
Tax (Fire)
$762,012 5%
Service Revenue
$408,500 3% Franchise Tax
$289,000 2%
Business Licenses
$173,000 1%
2023/24 GENERAL FUND REVENUE
Top 10 Revenue Sources
15 Rank Revenue Description % to Total
1 $8,006,875 Sales Tax 51.7%
2 $1,772,000 Vehicle License Fee 11.4%
3 $1,636,415 Property Taxes 10.6%
4 $1,204,000 Development Services Revenue 7.8%
5 $898,000 Transient Occupancy Tax 5.8%
6 $762,012 Fire Protection (Property Tax) 4.9%
7 $400,000 Interest Income 2.6%
8 $289,000 Franchise Tax 1.9%
9 $173,000 Business license tax 1.1%
10 $156,500 Police Grants/Revenue 1.0%
$15,297,802 98.8%
2023/24 GENERAL FUND REVENUE
Other Revenue Sources
16 Description Amount
Misc. Revenue $87,520
Service/Admin Charge $50,000
Passport Processing Revenue $40,000
Other Taxes/Revenues $10,100
Total $187,620
2023/24 GENERAL FUND REVENUE
Top 10 Revenues Comparison
17 Description 23/24 - 22/23
Variance
Sales Tax $3,111,090
Vehicle License Fee $35,000
Property Taxes $34,189
Development Services Revenue ($78,500)
Transient Occupancy Tax $9,000
Fire Protection (Property Tax) $36,286
Interest Income $125,000
Franchise Tax $3,000
Business license tax $3,000
Police Grants/Revenue ($83,351)
$3,194,714
2023/24 GENERAL FUND REVENUE
Major Revenues
18 0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
Dollars
Sales Tax
Vehicle License Fees
Property Tax
Lodging Tax (TOT)
Franchise Tax
Business License
2023/24 SALES TAX REVENUE: $8,006,875
• 63.5% Increase from 2022/23
• 86.0% Increase from 2021/22
• Anticipated Average Annual Growth (5 year): 13.9%
19 3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
Actual Budget
$
Fiscal Year
Sales Tax History & Trend
2023/24 PROPERTY TAX REVENUE: $2,398,427
• 3.0% Increase from 2022/23
• 5.4% Increase from 2021/22
• Anticipated Average Annual Growth (5 year): 3.4%
20 1,500,000
1,800,000
2,100,000
2,400,000
2,700,000
3,000,000
Actual Budget
$
Fiscal Year
Property Taxes History & Trend
2023/24 TRANSIENT OCCUPANCY TAX: $898,000
• 1.0% Increase from 2022/23
• 14.1% Decrease from 2021/22
• Anticipated Average Annual Growth (5 year): 1.0%
21 600,000
700,000
800,000
900,000
1,000,000
1,100,000
Actual Budget
$
Fiscal Year
TOT History & Trend
2023/24 VEHICLE LICENSE FEE: $1,772,000
• 2.0% Increase from 2022/23
• 9.8% Increase from 2021/22
• Anticipated Average Annual Growth (5 year): 2.0%
22 1,250,000
1,400,000
1,550,000
1,700,000
1,850,000
2,000,000
Actual Budget
Fiscal Year
VLF History & Trend
2023/24 GENERAL FUND EXPENDITURES
$13,450,012
23 Non-PD Personnel
$2,929,608 22%
Police Personnel
$4,617,497 34%
Operating
Expenditures
$5,160,186 38%
Debt Service
$97,721 1%
Capital Purchases
$645,000 5%
2023/24 DEPARTMENTAL GENERAL FUND EXPENDITURES
$13,450,012
24 Police
$5,539,460
41%
Fire $1,154,751
9%
Public Works
$1,650,465 12%
Development Services
$1,663,477 12%
General Government
$2,259,624 17%
Non-Departmental
$478,691 3%
Finance
$367,078 3%
Economic
Development
$219,105 2%
Elected Offices
$117,361 1%
2027/28 DEPARTMENTAL GENERAL FUND EXPENDITURES
$15,961,686
25 Police
$6,519,700
41%
Fire $2,205,020
14%
Public Works
$1,696,411 11%
Development Services
$1,935,829 12%
General Government
$2,430,191 15%
Non-Departmental
$376,315 2% Finance
$433,182 3%
Economic
Development
$218,249 1%
Elected Offices
$146,789 1%
2023/24 GENERAL FUND SUMMARY
26 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 BEGINNING FUND BALANCE 7/1 $13,627,982 $14,929,888 $17,119,532 $19,154,942 $21,414,658 $23,303,815 $24,080,899 REVENUES:
Property Tax - Sec/Unsec 1,464,945 1,475,626 1,500,415 1,526,415 1,553,415 1,580,415 1,608,415 Fire Fund 691,168 725,726 762,012 800,113 840,119 882,125 926,231 CFD General Tax 118,786 126,600 136,000 149,000 167,000 191,000 220,000 Sales Tax 4,304,461 4,195,785 4,006,875 4,219,875 4,260,875 4,301,875 4,343,875 District Transactions Sales Tax 700,000 4,000,000 4,040,000 4,080,000 4,121,000 4,162,000 Transient Occupancy Tax 1,045,539 889,000 898,000 907,000 916,000 925,000 934,000 Motor Vehicle 1,613,664 1,737,000 1,772,000 1,807,000 1,843,000 1,880,000 1,918,000 Service Revenue 384,580 401,367 408,500 416,500 424,500 432,500 441,500 Other Taxes/ Revenues 1,874,474 3,881,825 2,001,620 2,161,970 1,869,620 1,889,120 1,908,620 Total Revenues 11,497,617 14,132,929 15,485,422 16,027,873 15,954,529 16,203,035 16,462,641 EXPENDITURES:
Personnel 5,251,674 6,022,417 7,073,697 7,511,493 7,924,355 8,364,360 8,832,501 CalPERS Unfunded Liability Pmt 461,923 518,094 473,408 468,148 515,404 517,922 527,079 Operating 3,004,164 3,820,238 3,504,618 3,402,265 3,426,239 3,501,786 3,571,282 Fire Service 723,559 925,849 1,154,751 1,394,057 1,649,928 1,919,680 2,205,020 Operating Transfer Out 805,373 401,770 1,003,064 703,170 728,815 1,162,005 960,218 Overhead Allocation (393,339) (481,607) (502,247) (438,696) (421,369) (431,802) (426,414) Debt Service 212,312 138,885 97,721 97,720 12,000 12,000 12,000 Capital Purchase 130,045 597,639 645,000 630,000 230,000 380,000 280,000 Total Expenditures 10,195,711 11,943,285 13,450,012 13,768,157 14,065,372 15,425,951 15,961,686 SURPLUS / (DEFICIT) 1,301,906 2,189,644 2,035,410 2,259,716 1,889,157 777,084 500,955 ENDING FUND BALANCE 6/30 $14,929,888 $17,119,532 19,154,942 21,414,658 23,303,815 24,080,899 24,581,854
CASH FLOW ANALYSIS
Beginning Fund Balance 14,929,888 17,119,532 19,154,942 21,414,658 23,303,815 24,080,899 Add: Revenues 14,132,929 15,485,422 16,027,873 15,954,529 16,203,035 16,462,641 Less: Expenditures (11,943,285) (13,450,012) (13,768,157) (14,065,372) (15,425,951) (15,961,686) Less: Advances, Loans and Reserve * (4,354,863) (4,525,323) (4,651,706) (4,775,759) (4,924,904) (5,082,965) AVAILABLE CASH & A/R 12,764,669 14,629,619 16,762,952 18,528,057 19,155,995 19,498,890 General Fund Challenges
Massive Fire Contract increases
Annual Contract Increased by $1.48M (209%) over 6 years General Fund Payment Increased by 6,703% over 6 years Increased Public Safety Priority
Recruit & Retain new positions added in FY 22-23
Higher Insurance Premiums
Increase of 13% in FY 23-24
Unfunded Mandates from State
Subsidies to Landscape Districts and Airport
Deferred Maintenance
Continued threat of recession in near future
Higher expenses due to inflation
Lower Revenues due to decreased spending
27 Local Control / Essential Services Measure S
District Transactions Sales Tax
Protect Tehachapi’s financial stability / maintain general City services such as fire protection, local 9-1-1 response, crime prevention; protect drinking water; prepare for/respond to natural disasters, earthquakes/fires; help retain businesses/jobs; repair streets/potholes; keep public areas safe/clean.
28 Fiscal Year 2023/24 2024/25 2025/26 2026/27 2027/28
District Sales Tax Revenue 4,000,000 4,040,000 4,080,000 4,121,000 4,162,000 Police Lieutenant 214,897 229,082 243,525 258,524 274,595 Police Sergeant 161,059 172,195 183,066 194,390 206,534 Police Officer 108,673 115,163 123,057 130,510 138,416
Police Officer 108,673 115,163 123,057 130,510 138,416
Police Technician (Dispatcher) 76,770 81,798 86,052 90,450 95,168 Police Recruitment/Retention/Training 88,900 87,000 87,000 87,000 87,000 Fire Contract 385,577 587,444 801,909 1,029,225 1,270,019 Public Works Seasonal Workers 48,724 49,688 50,672 51,682 52,718 Public Works Beautification Worker 88,997 94,952 100,158 105,546 111,323 Public Works Sr Maintenance Worker 0 116,602 123,406 130,464 138,020 Landscaping & Lighting District (LLD) Subsidy 442,962 491,280 520,316 550,413 582,596 Total Expenses 1,725,232 2,140,367 2,442,218 2,758,714 3,094,805 Balance 2,274,768 1,899,633 1,637,782 1,362,286 1,067,195 2023/24 GENERAL FUND
QUESTIONS?
29 Enterprise Funds &
Capital Project Funds
30 • Water Sales Revenue $2,763,625
$179,000 (6.9%) Increase from 2022/23 Final Budget
• Water Connection Fee Revenue $61,410
$10,235 (14.3%) Decrease from 2022/23 Final Budget
• Water Entitlement Fee Revenue $94,440
$31,480 (25.0%) Decrease from 2022/23 Final Budget
2023/24 WATER FUND REVENUE BUDGET
31 2023/24 WATER FUND REVENUE
$3,018,274
32 Retail Water
Utility $2,763,625
92%
Water Right
Mitigation
$94,440 3%
Other Revenues
$88,799 3%
Water Connection
Fees $61,410 2%
Interest Income
$10,000 0%
10 YEAR RETAIL WATER SALES REVENUE TREND
33 2,130,905
2,369,747 2,568,931
2,561,511
2,584,625
2,763,625
2,815,625
2,868,625
2,922,625
2,977,625
2,000,000
2,200,000
2,400,000
2,600,000
2,800,000
3,000,000
3,200,000
Dollars
% Change -1.17% 11.21% 8.41% -0.29% 0.90% 6.93% 1.88% 1.88% 1.88% 1.88% FY 2018/19 2019/20 2020/21 2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 Revenue 2,130,905 2,369,747 2,568,931 2,561,511 2,584,625 2,763,625 2,815,625 2,868,625 2,922,625 2,977,625
WATER CONNECTION FEE HISTORY & TREND
34 315,180
250,636
67,658
49,275
71,645
61,410
61,410
61,410
61,410
61,410
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
Axis Title
Dollars
2023/24 WATER FUND EXPENSES
$3,161,022
35 Personnel
$1,507,500
48%
Operating
Expenditures
$1,478,522 47%
Capital Purchases
$175,000 5%
2023/24 WATER OPERATING FUND EXPENDITURES
36 0
300,000
600,000
900,000
1,200,000
1,500,000
1,800,000
2,100,000
$
Personnel Operating Exp Capital Proj.
2023/24 WATER FUND EXPENSES
• $30,000 Meter Replacements
• $100,000 Dennison Well Preventative Maintenance
• $45,000 Leased Water Rights
• $55,806 Vehicle & Backhoe Lease Payments
37 2023/24 WATER OPERATING FUND
38 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Retail Water Utility 2,561,511 2,584,625 2,763,625 2,815,625 2,868,625 2,922,625 2,977,625 Interest Income (3,066) 17,000 10,000 5,000 1,000 0 0
Other Revenues 790,007 143,974 78,564 74,507 55,360 55,360 55,360 Total Revenues 3,348,452 2,745,599 2,852,189 2,895,132 2,924,985 2,977,985 3,032,985 EXPENDITURES:
Personnel 1,104,030 1,247,414 1,351,056 1,439,527 1,566,172 1,652,882 1,745,057 CalPERS Unfunded Liability Payment 146,559 154,955 156,444 154,620 166,289 161,765 164,681 Operating 1,011,701 1,404,963 1,245,522 1,247,395 1,219,686 1,253,325 1,282,784 Depreciation 238,573
Capital Purchase 184,453 1,342,000 175,000 280,000 855,000 140,000 105,000 Total Expenditures 2,685,316 4,149,332 2,928,022 3,121,542 3,807,147 3,207,972 3,297,522 OPERATING SURPLUS / (DEFICIT) 663,136 (1,403,733) (75,833) (226,410) (882,162) (229,987) (264,537) Add: Depreciation 238,573
Less: Capitalized Asset (824,106)
Less: Principal Loan Payments (35,921)
SURPLUS / (DEFICIT) 41,682 (1,403,733) (75,833) (226,410) (882,162) (229,987) (264,537) Projections
Beginning Cash & A/R 2,639,485 1,235,752 1,159,919 933,509 51,347 (178,640) Add: Revenues 2,745,599 2,852,189 2,895,132 2,924,985 2,977,985 3,032,985 Less: Expenditures (4,149,332) (2,928,022) (3,121,542) (3,807,147) (3,207,972) (3,297,522) Ending Cash & A/R 1,235,752 1,159,919 933,509 51,347 (178,640) (443,177) 2023/24 WATER DEVELOPMENT FEE FUNDS
39 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Water Connection Fees 49,275 71,645 61,410 61,410 61,410 61,410 61,410 Water Right Mitigation 84,797 125,920 94,440 94,440 94,440 94,440 94,440 Interest Income (292)
Other Revenues 10,235 10,235 10,235 10,235 10,235 10,235 Total Revenues 133,780 207,800 166,085 166,085 166,085 166,085 166,085 EXPENDITURES:
Operating 741,639 233,000 233,000
Capital Purchase 54,344 5,000
Total Expenditures 795,983 238,000 233,000 0 0 0 0
SURPLUS / (DEFICIT) (662,203) (30,200) (66,915) 166,085 166,085 166,085 166,085 Less: Principal Loan Payments (233,000)
SURPLUS / (DEFICIT) (895,203) (30,200) (66,915) 166,085 166,085 166,085 166,085 Projections
Beginning Cash & A/R (101,097) (131,297) (198,212) (32,127) 133,958 300,043 Add: Revenues 207,800 166,085 166,085 166,085 166,085 166,085 Less: Expenditures (238,000) (233,000) 0 0 0 0
Ending Cash & A/R (131,297) (198,212) (32,127) 133,958 300,043 466,128 2023/24 WATER FUND SUMMARY
40 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Retail Water Utility 2,561,511 2,584,625 2,763,625 2,815,625 2,868,625 2,922,625 2,977,625 Water Connection Fees 49,275 71,645 61,410 61,410 61,410 61,410 61,410 Water Right Mitigation 84,797 125,920 94,440 94,440 94,440 94,440 94,440 Interest Income (3,358) 17,000 10,000 5,000 1,000 0 0
Other Revenues 790,007 154,209 88,799 84,742 65,595 65,595 65,595 Total Revenues 3,482,232 2,953,399 3,018,274 3,061,217 3,091,070 3,144,070 3,199,070 EXPENDITURES:
Personnel 1,104,030 1,247,414 1,351,056 1,439,527 1,566,172 1,652,882 1,745,057 CalPERS Unfunded Liability Pymt 146,559 154,955 156,444 154,620 166,289 161,765 164,681 Operating 1,753,340 1,637,963 1,478,522 1,247,395 1,219,686 1,253,325 1,282,784 Depreciation 238,573
Capital Purchase 238,797 1,347,000 175,000 280,000 855,000 140,000 105,000 Total Expenditures 3,481,299 4,387,332 3,161,022 3,121,542 3,807,147 3,207,972 3,297,522 OPERATING SURPLUS / (DEFICIT) 933 (1,433,933) (142,748) (60,325) (716,077) (63,902) (98,452) Add: Depreciation 238,573
Less: Capitalized Asset (824,106)
Less: Principal Loan Payments (268,921)
SURPLUS / (DEFICIT) (853,521) (1,433,933) (142,748) (60,325) (716,077) (63,902) (98,452) Projections
Beginning Cash & A/R 2,538,388 1,104,455 961,707 901,382 185,305 121,403 Add: Revenues 2,953,399 3,018,274 3,061,217 3,091,070 3,144,070 3,199,070 Less: Expenditures (4,387,332) (3,161,022) (3,121,542) (3,807,147) (3,207,972) (3,297,522) Ending Cash & A/R 1,104,455 961,707 901,382 185,305 121,403 22,951 Sewer Service Charge Revenue $2,586,000
$146,000 (6.0%) Increase from 2022/23 Final
budget
Sewer Connection Fee Revenue $173,740
$70,171 (-28.8%) Decrease from 2022/23 Final
budget
2023/24 SEWER FUND REVENUE BUDGET
41 2023/24 SEWER FUND REVENUE
$3,024,064
42 Sewer Service Utility
2,586,000 86%
Sewer Connection Fees
173,740 6%
Bond/Loan Proceeds
128,580 4%
Interest Income
103,670 3%
Other Revenue
32,074 1%
10 YEAR SEWER SERVICE REVENUE TREND
43 2,121,984
2,187,208
2,197,535
2,302,163 2,440,000
2,586,000
2,612,000
2,638,000
2,664,000
2,691,000
2,000,000
2,150,000
2,300,000
2,450,000
2,600,000
2,750,000
2,900,000
Dollars
% Change 5.60% 3.07% 0.47% 4.76% 5.99% 5.98% 1.01% 1.00% 0.99% 1.01% Fiscal Year 2018/19 2019/20 2020/21 2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 Revenue 2,121,984 2,187,208 2,197,535 2,302,163 2,440,000 2,586,000 2,612,000 2,638,000 2,664,000 2,691,000
SEWER CONNECTION/DEVELOPMENT FEE REVENUE
HISTORY & TREND
44 638,865
411,193
186,649
151,664
243,911
173,740
173,740
173,740
173,740
173,740
100,000
200,000
300,000
400,000
500,000
600,000
700,000
Dollars
2023/24 SEWER FUND EXPENSES
$3,188,613
45 Operating
Expenditures
$1,227,058 39%
Personnel
$1,096,555 34%
Capital Purchases
$865,000 27%
• $150,000 Headworks Screw & Bypass Replacements
• $150,000 Clarifier Overhaul
• $400,000 New Reclamation Area Purchase
• $90,000 Scada Upgrade
• $75,000 Biosolids Handling Study
• $42,336 Street Sweeper Payment
• $33,000 Vehicle Lease Payments
• $15,071 Airport Land Lease
2023/24 SEWER FUND EXPENSES
46 2023/24 SEWER OPERATING FUND
47 ACTUAL BUDGET
Mid 2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Sewer Service Utility 2,302,163 2,440,000 2,586,000 2,612,000 2,638,000 2,664,000 2,691,000 Interest Income (2,887) 36,980 48,670 36,980 36,980 36,980 36,980 Other Revenue 29,924 58,768 32,074 32,334 32,594 32,854 33,124 Total Revenues 2,329,200 2,535,748 2,666,744 2,681,314 2,707,574 2,733,834 2,761,104 EXPENDITURES:
Personnel 877,604 911,784 1,015,798 1,087,104 1,195,186 1,262,373 1,333,154 CalPERS Unfunded Liability Pymt 83,012 82,322 80,757 80,028 87,071 85,001 86,820 Operating 944,629 1,182,839 1,090,586 1,082,353 1,101,096 1,128,582 1,154,763 Depreciation 333,720
Capital Purchase 10,385 260,066 865,000 500,000 150,000 1,250,000 650,000 Total Expenditures 2,249,350 2,437,011 3,052,141 2,749,485 2,533,353 3,725,956 3,224,737 OPERATING SURPLUS / (DEFICIT) 79,850 98,737 (385,397) (68,171) 174,221 (992,122) (463,633) Add: Depreciation 333,720
Less: Capitalized Asset (100,658)
Less: Principal Loan Payments (41,064)
SURPLUS / (DEFICIT) 271,848 98,737 (385,397) (68,171) 174,221 (992,122) (463,633) Beginning Cash & A/R 2,020,541 2,119,278 1,733,881 1,665,710 1,839,931 847,809 Add: Revenues 2,535,748 2,666,744 2,681,314 2,707,574 2,733,834 2,761,104 Less: Expenditures (2,437,011) (3,052,141) (2,749,485) (2,533,353) (3,725,956) (3,224,737) Ending Cash & A/R 2,119,278 1,733,881 1,665,710 1,839,931 847,809 384,176 2023/24 SEWER DEVELOPMENT FEE FUNDS
48 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Sewer Connection/Dev. Fees 151,664 173,740 173,740 173,740 173,740 173,740 173,740 Bond/Loan Proceeds/Payments 0 128,580 128,580 128,580 128,580 128,580 128,580 Interest Income 1,133 55,000 55,000 40,000 40,000 40,000 40,000 Total Revenues 152,797 357,320 357,320 342,320 342,320 342,320 342,320 EXPENDITURES:
Operating 33,570 136,472 136,472 136,473 136,472 136,472 136,472 Capital Purchase 51,844 0 0 0 0 0 0
Total Expenditures 85,414 136,472 136,472 136,473 136,472 136,472 136,472 SURPLUS / (DEFICIT) 67,383 220,848 220,848 205,847 205,848 205,848 205,848 Less: Principal Loan Payments (102,902)
SURPLUS / (DEFICIT) (35,519) 220,848 220,848 205,847 205,848 205,848 205,848 Beginning Cash & A/R 1,475,234 1,867,356 2,259,478 2,593,905 2,928,333 3,214,951 Add: Revenues 357,320 357,320 342,320 342,320 342,320 342,320 Less: Expenditures (136,472) (136,472) (136,473) (136,472) (136,472) (136,472) Add: Loan Payment from Facilities Impact Fee Fund 171,274 171,274 128,580 128,580 80,770 80,770 Ending Cash, A/R & L/R 1,867,356 2,259,478 2,593,905 2,928,333 3,214,951 3,501,569 2023/24 SEWER FUND SUMMARY
49 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
Sewer Service Utility 2,302,163 2,440,000 2,586,000 2,612,000 2,638,000 2,664,000 2,691,000 Sewer Connection/Dev. Fees 151,664 243,911 173,740 173,740 173,740 173,740 173,740 Bond/Loan Proceeds 0 0 128,580 128,580 128,580 128,580 128,580 Interest Income (1,754) 80,540 103,670 76,980 76,980 76,980 76,980 Other Revenue 29,924 58,768 32,074 32,334 32,594 32,854 33,124 Total Revenues 2,481,997 2,823,219 3,024,064 3,023,634 3,049,894 3,076,154 3,103,424 EXPENDITURES:
Personnel 877,604 911,784 1,015,798 1,087,104 1,195,186 1,262,373 1,333,154 CalPERS Unfunded Liability Payment 83,012 82,322 80,757 80,028 87,071 85,001 86,820 Operating 978,199 1,319,311 1,227,058 1,218,826 1,237,568 1,265,054 1,291,235 Depreciation 333,720
Capital Purchase 62,229 260,790 865,000 500,000 150,000 1,250,000 650,000 Total Expenditures 2,334,764 2,574,207 3,188,613 2,885,958 2,669,825 3,862,428 3,361,209 OPERATING SURPLUS / (DEFICIT) 147,233 249,012 (164,549) 137,676 380,069 (786,274) (257,785) Add: Depreciation 333,720
Less: Capitalized Asset (100,658)
Less: Principal Loan Payments (143,966)
SURPLUS / (DEFICIT) 236,329 249,012 (164,549) 137,676 380,069 (786,274) (257,785) Projections
Beginning Cash & A/R 0 490,859 497,584 763,840 1,272,489 566,985 Add: Revenues 2,893,068 3,024,064 3,023,634 3,049,894 3,076,154 3,103,424 Less: Expenditures (2,573,483) (3,188,613) (2,885,958) (2,669,825) (3,862,428) (3,361,209) Add: Loan Payment from Facilities Impact Fee Fund 171,274 171,274 128,580 128,580 80,770 80,770 Ending Cash & A/R 490,859 497,584 763,840 1,272,489 566,985 389,970 • 2023-24 Airport Total Revenues $8,094,243
-Includes $6.1M FAA Grant, $305K State Grant, and
$373K Grant Match from General Fund
-General fund operation subsidy of $155,101
• 2023-24 Airport Total Expenses $8,094,540
-Includes $6.8M Taxi Relocation Project funded by
FAA Grant, State Grant, and General Fund match
2023/24 AIRPORT FUND
50 2023/24 AIRPORT OPERATION REVENUE
$1,319,155
51 General Fund
Subsidy/Match
$527,731 40%
Fuel Sales
$362,143 28%
Hangar Fees
$195,330
Property Lease
$135,918 10%
Other Revenues
$44,390 3% Industrial Park
Land Lease
$43,643 3%
CA Airport Aid
$10,000 1%
2023/24 AIRPORT OPERATION EXPENSES
$1,319,452
52 Operating Expenses
$629,953 48%
Personnel
$361,570 27%
Fuel Purchases
$325,929 25%
Capital Purchases
$2,000 0%
2023/24 AIRPORT OPERATING FUND
53 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
CA Airport Aid 10,000 10,000 10,000 10,000 10,000 10,000 10,000 FAA Grant 32,000 297,000
State Grant 0 0 0 14,850 0 0 0
Fuel Sales 405,310 358,557 362,143 365,764 369,422 373,116 376,847 Airport Lease 40,809 42,787 43,643 44,516 45,406 46,314 47,240 Hangar Fees 186,069 191,500 195,330 199,237 203,222 207,287 211,432 Property Lease 116,244 118,631 135,918 137,655 139,445 141,289 143,188 Operating Transfer In (Property Tax) 2,203 500 500 500 500 500 500 General Fund Subsidy 144,852 0 527,731 178,727 173,691 575,014 339,223 Other Revenues 15,001 49,749 43,890 43,890 43,890 43,890 43,890 Total Revenues 952,488 771,724 1,319,155 1,292,139 985,576 1,397,410 1,172,320 EXPENDITURES:
Personnel 261,713 323,402 321,278 345,130 363,370 382,818 403,497 CalPERS Unfunded Liability Payment 40,285 42,272 40,292 40,272 43,324 42,357 43,345 Operating Expenditure 215,801 268,608 629,953 575,549 244,402 634,431 384,316 Fuel Purchase 400,587 322,701 325,929 329,188 332,480 335,804 339,162 Depreciation 141,481 0 0 0 0 0 0
Capital Purchase (470,756) 318,023 2,000 2,000 2,000 2,000 2,000 Total Expenditures 589,111 1,275,006 1,319,452 1,292,139 985,576 1,397,410 1,172,320 SURPLUS / (DEFICIT) 363,377 (503,282) (297) 0 0 0 0
Projections
Beginning Cash & A/R 436,298 (66,984) (67,281) (67,281) (67,281) (67,281) Add: Revenues 771,724 791,424 1,113,412 811,885 822,396 833,097 Transfers from GF 0 527,731 178,727 173,691 575,014 339,223 Less: Expenditures (1,275,006) (1,319,452) (1,292,139) (985,576) (1,397,410) (1,172,320) Ending Cash & A/R (66,984) (67,281) (67,281) (67,281) (67,281) (67,281) 2023/24 AIRPORT PROJECT FUND
54 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
FAA Grant 360 825,153 6,097,579 160,200 634,800 2,160,000 State Grant 9,450 304,879 108,000
Operating Transfer In (Matching Funds) 11,550 372,630 17,800 385,200 132,000 Other Revenues 34,098 0 0 0 0 0 0
Total Revenues 34,458 846,153 6,775,088 178,000 0 1,020,000 2,400,000 EXPENDITURES:
Engineering Expense 21,388 49,538
Capital Projects 449,368 293,036 6,775,088 178,000 1,020,000 2,400,000 Total Expenditures 470,756 342,574 6,775,088 178,000 0 1,020,000 2,400,000 SURPLUS / (DEFICIT) (436,298) 503,579 0 0 0 0 0
Projections
Beginning Cash & A/R (436,298) 67,281 67,281 67,281 67,281 67,281 Add: Revenues 846,153 6,775,088 178,000 1,020,000 2,400,000 Less: Expenditures (342,574) (6,775,088) (178,000) (1,020,000) (2,400,000) Ending Cash & A/R 67,281 67,281 67,281 67,281 67,281 67,281 2023/24 AIRPORT FUND SUMMARY
55 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
CA Airport Aid 10,000 10,000 10,000 10,000 10,000 10,000 10,000 FAA Grant 32,360 825,153 6,097,579 457,200 - 634,800 2,160,000 State Grant 0 9,450 304,879 14,850 - - 108,000
Fuel Sales 405,310 358,557 362,143 365,764 369,422 373,116 376,847 Industrial Park Land Lease 40,809 42,787 43,643 44,516 45,406 46,314 47,240 Hangar Fees 186,069 191,500 195,330 199,237 203,222 207,287 211,432 Property Lease 116,244 118,631 135,918 137,655 139,445 141,289 143,188 Oper Tr In (Property Tax & Matching Fd) 2,203 12,050 373,130 18,300 500 385,700 132,500 General Fund Subsidy 144,852 0 527,731 178,727 173,691 575,014 339,223 Other Revenues 49,099 49,749 43,890 43,890 43,890 43,890 43,890 Total Revenues 986,946 1,617,877 8,094,243 1,470,139 985,576 2,417,410 3,572,320 EXPENDITURES:
Personnel 261,713 323,402 321,278 345,130 363,370 382,818 403,497 CalPERS Unfunded Liability Payment 40,285 42,272 40,292 40,272 43,324 42,357 43,345 Operating 237,189 318,146 629,953 575,549 244,402 634,431 384,316 Fuel Purchase 400,587 322,701 325,929 329,188 332,480 335,804 339,162 Depreciation 141,481 - - - - -
Capital Purchase (21,388) 611,059 6,777,088 180,000 2,000 1,022,000 2,402,000 Total Expenditures 1,059,867 1,617,580 8,094,540 1,470,139 985,576 2,417,410 3,572,320 OPERATING SURPLUS/ (DEFICIT) (72,921) 297 (297) - - - - Add: Depreciation 141,481
Less: Capitalized Asset (470,756)
SURPLUS / (DEFICIT) (402,196) 297 (297) - - - -
Projections
Beginning Cash & A/R 0 297 - - - -
Add: Revenues 1,617,877 7,566,512 1,291,412 811,885 1,842,396 3,233,097 Transfers from GF 527,731 178,727 173,691 575,014 339,223 Less: Expenditures (1,617,580) (8,094,540) (1,470,139) (985,576) (2,417,410) (3,572,320) Ending Cash & A/R 297 0 0 0 0 0
2023/24 REFUSE FUND SUMMARY
56 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
State Grant-SB1383 21,180 0 0
Refuse Collection Fees 1,106,373 1,176,000 1,233,271 1,279,519 1,327,501 1,377,282 1,428,930 Recycling Fees 232,441 248,000 260,078 269,831 279,950 290,448 301,340 Gate Fees 166,494 220,000 230,714 239,366 248,342 257,655 267,317 Penalties / NSF checks 15,023 17,000 18,500 18,500 18,500 18,500 18,500 Land Use Fees 57,266 0 0 0 0 0 0
Other Revenue (31) 2,400 2,400 300 300 300 300
Total Revenues 1,598,746 1,663,400 1,744,963 1,807,516 1,874,593 1,944,185 2,016,387 EXPENDITURES:
Personnel 124,675 132,157 128,998 136,131 143,764 151,881 160,547 CalPERS Unfunded Liability Payment 16,680 16,613 14,805 14,646 15,808 15,386 15,669 Refuse Payment to Waste Management 999,336 1,058,400 1,109,944 1,151,567 1,194,751 1,239,554 1,286,037 Recycle Payment to Waste Management 209,886 223,200 234,070 242,848 251,955 261,403 271,206 Gate Fee Pymt to Waste Management 162,433 220,000 230,714 239,366 248,342 257,655 267,317 Operating 48,487 113,598 62,430 58,586 62,165 66,729 71,229 Total Expenditures 1,561,497 1,763,968 1,780,961 1,843,144 1,916,785 1,992,608 2,072,005 SURPLUS / (DEFICIT) 37,249 (100,568) (35,998) (35,628) (42,192) (48,423) (55,618) Projections
Beginning Cash & A/R 137,264 36,696 698 (34,930) (77,122) (125,545) Add: Revenues 1,663,400 1,744,963 1,807,516 1,874,593 1,944,185 2,016,387 Less: Expenditures (1,763,968) (1,780,961) (1,843,144) (1,916,785) (1,992,608) (2,072,005) Ending Cash & A/R 36,696 698 (34,930) (77,122) (125,545) (181,163) 2023/24 TRANSIT FUND SUMMARY
57 ACTUAL BUDGET
2021/22 Mid 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 REVENUES:
FTA 5311 Covid-19 49,789 40,000 50,000 17,000 0
FTA Revenue-Section 18 44,175 45,869 45,869 45,869 45,869 45,869 45,869 Passenger Fares 4,004 4,500 4,000 4,500 4,500 4,500 4,500 Transit Article 4 155,765 56,087 152,194 193,090 220,968 232,775 244,838 Other Revenues 15 309 23,563 23,940 25,149 26,461 27,801 Total Revenues 253,748 146,765 275,626 284,399 296,486 309,605 323,008 EXPENDITURES:
Personnel 56,163 56,148 66,880 70,688 74,778 79,129 83,775 CalPERS Unfunded Liability Payment 8,417 6,969 5,650 5,569 6,054 5,893 6,000 Operating 175,486 193,734 203,096 208,142 215,654 224,583 233,233 Total Expenditures 240,066 256,851 275,626 284,399 296,486 309,605 323,008 SURPLUS / (DEFICIT) 13,682 (110,086) 0 0 0 0 0
Projections
Beginning Cash & A/R 110,086 0 0 0 0 0
Add: Revenues 146,765 275,626 284,399 296,486 309,605 323,008 Less: Expenditures (256,851) (275,626) (284,399) (296,486) (309,605) (323,008) Ending Cash & A/R 0 0 0 0 0 0
2023/24 SPECIAL REVENUE FUNDS
58 Project Cost Revenue Budget (5 Yr)
Fund # Fund Description 23/24 24/25 25/26 26/27 27/28 5-Year Total Expenditures Grants Fees/Internal
Transfer
Road Maint.
Funds
Total
Revenues
120 SB-1, Road Maintenance & Rehabilitation 175,000 281,368 95,421 331,244 348,357 1,231,390 1,851,681 1,851,681 121 Gas Tax Fund 341,471 351,018 357,578 359,191 358,865 1,768,123 1,768,121 1,768,121 122 Streets and Road Funds 990,066 498,410 705,270 486,540 493,102 3,173,388 3,190,435 3,190,435 128 Parks & Rec. Capital Project Fund 2,875 2,875 520,220 520,220 129 Facilities Impact Fee 131,455 128,580 128,580 128,580 128,580 645,775 642,900 642,900 131 PEG Access Fee - 81,500 81,500
226 TDA Bike Safety 2,000 2,000 2,000 2,000 8,000 8,000 8,000 228 Traffic Mitigation Fee 2,875 2,875 442,800 125,000 567,800 229 Traffic Mitigation Non-Fee 252,875 250,000 230,000 732,875 24,000 24,000 302 Building & Planning Capital Fund 120,000 120,000 75,000 75,000 351 City Traffic Model/Mitigation 15,000 15,000 -
2023/24 CAPITAL PROJECTS
59 Project Cost Revenue Budget (5 Yr)
Fund # Fund Description 23/24 24/25 25/26 26/27 27/28 5-Year Total Expenditures Grants Fees/Internal
Transfer
Road Maint.
Funds
Total
Revenues
312 Beech St To Curry St Rehab 524,595 524,595 309,750 215,775 525,525 313 Brentwood Pedestrian Facilities 204,000 204,000 204,000 204,000 314 Tehachapi Blvd Bike Lane Fence 344,000 344,000 250,000 250,000 315 Northside Neighborhood Sidewalk 3 181,500 181,500 151,500 15,000 166,500 316 Transit Ctr Sidewalk Connect 260,000 260,000 260,000 260,000 331 Valley Blvd Rec Park 1,910,558 1,910,558 1,910,558 1,910,558 357 Pinon Road Extension 648,537 648,537 1,119,304 1,119,304 359 Dennison Bicycle & Pedestrian Improvemen 2,178,828 2,178,828 2,232,000 2,232,000 363 Grind Overlay E F Pauley 576,000 576,000 576,000 576,000 364 Future Street Rehab 350,000 350,000 350,000 350,000 1,400,000 1,400,000 1,400,000 Total 8,859,635 1,611,376 1,888,849 1,657,555 1,910,904 15,928,319 6,195,112 4,219,195 6,959,237 17,373,544 Fund Transfers Between Funds (1,056,775) (350,000) (350,000) (350,000) (350,000) (2,456,775) (2,456,775) (2,456,775) Total excluding Internal Fund Transfer $7,802,860 $1,261,376 $1,538,849 $1,307,555 $1,560,904 $ 13,471,544 $ 6,195,112 $1,762,420 $6,959,237 $ 14,916,769 2023/24 LLD FUND SUMMARY
60 Heritage Clear Autumn Alta Gerald Orchard Mullberry Mill Street W. of HS Pannon Industrial Tehachapi Bl Pilot Pinon Total Oaks View Hills Homes Jorgensen Glen Place Cottages Parkway (601) 6062 (602) 6212 (603) 6215 (604) 6216 (605) 6248 (606) 5812 (607) 4927 (608) 6360 (610) 6723A (612) 6497 614 (615) 11353 (616) 12219 (617) 6668 REVENUES:
Property Tax - LLD 33,190 22,400 37,740 121,380 15,790 110,020 920 6,210 2,460 4,340 8,640 6,800 369,890 Interest Income 144 334 202 231 428 47 169 1,555
General Fund Subsidy 8,289 18,227 73,226 248,006 92,476 2,738 442,962 Other Revenues 34,290 34,290
Total Revenue 41,479 40,771 110,966 403,676 16,124 202,496 1,122 6,210 231 428 2,507 7,078 8,809 6,800 848,697 EXPENDITURES:
Personnel 25,979 15,381 36,370 196,721 82,611 357,062
Admin. Charges 2,567 2,011 6,361 19,776 4,260 11,584 77 488 104 679 219 151 48,277 Landscape Maintenance 14,914 6,621 39,835 151,052 6,250 62,931 513 1,675 1,899 285,690 Other Operating Charges 15,976 16,758 28,400 36,127 2,285 45,370 2,592 3,973 934 4,724 696 1,511 159,346 Total Expenditure 59,436 40,771 110,966 403,676 12,795 202,496 2,669 4,974 0 0 1,038 7,078 2,814 1,662 850,375 SURPLUS / (DEFICIT) (17,957) 0 0 0 3,329 0 (1,547) 1,236 231 428 1,469 0 5,995 5,138 (1,678) 2 0 2 3 / 2 0 2 4 BUDGET SUMMARY
2023/24 Drainage Basin Assessment Districts
FUND SUMMARY
61 Teh Blvd Industrial Pkwy Total
PM 11353 PM 10997
REVENUES:
Property Tax - LLD 7,928 11,000 18,928
Interest Income 1,017 526 1,543
Total Revenue 8,945 11,526 20,471
EXPENDITURES:
Admin. Charges 3,316 2,169 5,485
Landscape Maintenance 413 162 575
Total Expenditure 3,729 2,331 6,060
SURPLUS / (DEFICIT) 5,216 9,195 14,411
2 0 2 3 / 2 0 2 4 BUDGET SUMMARY
QUESTIONS?
62 CITY OF
TEHACHAPI
LEGAL DEPARTMENT
1 RESOLUTION NO.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TEHACHAPI, CALIFORNIA ESTABLISHING THE SALARY
PLAN FOR EACH POSITION CLASSIFICATION IN CITY
SERVICE AND REPEALING RESOLUTION NO. 36-22
WHEREAS, The City Council of the City of Tehachapi may from time to time make changes to a plan of compensation for all Employees of the City of Tehachapi; and WHEREAS, The City Council of the City of Tehachapi adopted Resolution No. 36-22 on June 6, 2022 amending a Salary Plan; and
WHEREAS, The California Public Employee Retirement System (CalPERS) is requiring the City Council of the City of Tehachapi to repeal Resolution No. 36-22 in its entirety by adopting a new resolution when changes are made to the previously adopted Salary Plan; and WHEREAS, the City Manager has prepared and recommended an updated Salary Plan for City Employee Position Classifications; and
WHEREAS, the City Council of the City of Tehachapi desires to adopt an updated Salary Plan for all City Employee Position Classifications; and WHEREAS, effective July 2, 2023, the following change(s) and a condition are made to the Salary Plan:
• A 6% cost of living adjustment.
• New positions added: Finance Analyst II and Accounting Technician II.
• HR Coordinator changed to be in line with Accountant I. • A 10.4% increase in base wages for Development Services Director.
CITY OF
TEHACHAPI
LEGAL DEPARTMENT
2 • A 20% increase in base wages for City Manager.
• A $20 hourly rate increase for City Attorney.
NOW, THEREFORE BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL FOR THE CITY, AS FOLLOWS:
Section 1 That the Salary Plan set forth in Exhibit "A", which is attached hereto and made a part hereof shall be the Salary Plan for the City of Tehachapi.
Section 2 That Resolution No. 36-22 is hereby repealed in its entirety.
Section 3 The Report and assessment as presented to the City Council and on file in the office of the City Clerk are hereby confirmed as filed.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Tehachapi at a special meeting this 26th day of June, 2023.
AYES:
NOES:
ABSENT:
ABSTAIN:
MICHAEL DAVIES, Mayor
City of Tehachapi, California
ATTEST:
________________________________
TORI MARSH, City Clerk
City of Tehachapi, California
I hereby certify that the foregoing resolution was duly and regularly adopted by the City Council of the City of Tehachapi at a special meeting thereof held on June 26, 2023. ______________________________
TORI MARSH, City Clerk of the City of Tehachapi, California
CITY OF TEHACHAPI
Effective 07/02/2023 6.0% Unrepresented 6.0% Public Works 6.0% Police Officers Amendment #0 Monthly Rate
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
FULL TIME
Development Services Director 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15187 15566 15955 16354 16844 Planning Manager 8131 8335 8541 8757 8974 9198 9431 9665 9907 10153 10408 10670 10937 11212 11490 11778 12073 12373 12745 Senior Planner 6718 6887 7059 7236 7415 7603 7792 7985 8186 8390 8600 8815 9034 9261 9494 9732 9975 10223 10530 Planner 5722 5867 6012 6164 6318 6476 6637 6804 6974 7149 7326 7509 7697 7891 8089 8291 8498 8709 8970 City Engineer 8945 9170 9398 9633 9874 10118 10372 10635 10897 11167 11449 11735 12030 12332 12639 12954 13280 13613 14022 Associate Engineer 7240 7420 7607 7796 7990 8192 8395 8606 8822 9042 9268 9501 9737 9981 10231 10487 10749 11019 11348 Assistant Engineer 5956 6105 6257 6413 6574 6739 6908 7080 7256 7439 7622 7815 8011 8209 8415 8626 8841 9064 9333 Engineering Assistant 4618 4734 4853 4974 5096 5225 5354 5489 5626 5767 5910 6060 6209 6365 6523 6688 6853 7025 7237 Chief Building Official 5722 5867 6012 6164 6318 6476 6637 6804 6974 7149 7326 7509 7697 7891 8089 8291 8498 8709 8970 Administrative Analyst 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Building Inspector 4618 4734 4853 4974 5096 5225 5354 5489 5626 5767 5910 6060 6209 6365 6523 6688 6853 7025 7237 Development Services Tech 4558 4675 4789 4909 5033 5158 5286 5419 5555 5693 5835 5981 6132 6284 6443 6602 6767 6936 7143 Finance Director 9738 9982 10231 10487 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15264 Financial Services Manager 8131 8335 8541 8757 8974 9198 9431 9665 9907 10153 10408 10670 10937 11212 11490 11778 12073 12373 12745 Accountant II 6123 6275 6435 6594 6761 6925 7101 7279 7461 7647 7838 8035 8236 8442 8652 8869 9090 9318 9598 Accountant I 5352 5487 5624 5765 5906 6055 6206 6362 6521 6684 6851 7023 7198 7380 7564 7753 7947 8146 8390 HR Coordinator 5352 5487 5624 5765 5906 6055 6206 6362 6521 6684 6851 7023 7198 7380 7564 7753 7947 8146 8390 Finance Analyst II 5352 5487 5624 5765 5906 6055 6206 6362 6521 6684 6851 7023 7198 7380 7564 7753 7947 8146 8390 Finance Analyst I 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Accounting Technician II 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Accounting Technician I 3977 4077 4179 4283 4389 4498 4612 4725 4846 4966 5091 5218 5349 5482 5620 5761 5903 6050 6235 Account Clerk 3322 3406 3490 3576 3667 3760 3851 3950 4048 4149 4252 4359 4469 4579 4694 4813 4931 5056 5206 Assistant City Manager 9738 9982 10231 10487 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15264 General Services Director 9738 9982 10231 10487 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15264 Administrative Manager 6718 6887 7059 7236 7415 7603 7792 7985 8186 8390 8600 8815 9034 9261 9494 9732 9975 10223 10530 Economic Dev Coordinator 5099 5228 5356 5491 5630 5770 5914 6063 6213 6368 6529 6692 6856 7030 7205 7386 7571 7759 7991 Records Coordinator/Deputy City Clrk 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Senior Administrative Asst 4144 4247 4354 4463 4574 4688 4807 4927 5052 5177 5305 5441 5575 5713 5858 6003 6154 6308 6497 Administrative Asst II 3322 3406 3490 3576 3667 3760 3851 3950 4048 4149 4252 4359 4469 4579 4694 4813 4931 5056 5206 Administrative Asst I 3029 3104 3181 3261 3341 3427 3512 3600 3690 3781 3877 3975 4075 4176 4281 4388 4497 4611 4749 Community Engagement Manager 6037 6188 6343 6502 6665 6832 7003 7178 7357 7541 7730 7923 8121 8324 8532 8745 8964 9188 9464 Community Engagement Specialist 4488 4601 4717 4834 4952 5077 5204 5333 5466 5604 5746 5890 6037 6188 6343 6501 6664 6831 7035 Public Works Director 9738 9982 10231 10487 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15264 Deputy Public Works Director 8131 8335 8541 8757 8974 9198 9431 9665 9907 10153 10408 10670 10937 11212 11490 11778 12073 12373 12745 Public Works Manager 6295 6453 6613 6779 6949 7123 7302 7483 7672 7862 8058 8262 8466 8680 8896 9119 9345 9580 9868 Public Works Supervisor 5722 5867 6012 6164 6318 6476 6637 6804 6974 7149 7326 7509 7697 7891 8089 8291 8498 8709 8970 Public Works Admin Analyst 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Lead Maintenance Worker 4924 5048 5172 5301 5434 5570 5709 5853 5999 6149 6306 6463 6624 6786 6958 7133 7310 7493 7719 Senior Maintenance Worker 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Maintenance Worker II 4085 4189 4293 4402 4515 4627 4744 4861 4982 5108 5235 5366 5499 5636 5776 5922 6070 6222 6408 Maintenance Worker I 3727 3819 3916 4012 4115 4217 4324 4433 4543 4657 4773 4892 5016 5137 5267 5400 5535 5672 5842 Utilities Manager 6718 6887 7059 7236 7415 7603 7792 7985 8186 8390 8600 8815 9034 9261 9494 9732 9975 10223 10530 Utilities Supervisor 5956 6105 6257 6413 6574 6739 6908 7080 7256 7439 7622 7815 8011 8209 8415 8626 8841 9064 9333 Cost of Living Adjustment
Effective 07/02/2023 Effective 07/02/2023 Effective 07/02/2023
M O N T H L Y
O:\PERSONNEL\Salary Schedule\2023-24\A0_23-24 Salary Schedule_2023 6/21/2023 4:25 PM
CITY OF TEHACHAPI
Effective 07/02/2023 6.0% Unrepresented 6.0% Public Works 6.0% Police Officers Amendment #0 Monthly Rate
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Cost of Living Adjustment
Effective 07/02/2023 Effective 07/02/2023 Effective 07/02/2023 Chief Wastewater Operator 5170 5300 5433 5569 5709 5854 5999 6149 6305 6462 6624 6786 6956 7132 7309 7492 7679 7871 8108 Senior Wastewater Operator 4924 5048 5172 5301 5434 5570 5709 5853 5999 6149 6306 6463 6624 6786 6958 7133 7310 7493 7719 Wastewater Operator II 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Wastewater Operator I 4282 4388 4497 4611 4724 4845 4965 5090 5214 5348 5481 5619 5760 5902 6048 6201 6357 6516 6710 Lead Water Systems Operator 5170 5300 5433 5569 5709 5854 5999 6149 6305 6462 6624 6786 6956 7132 7309 7492 7679 7871 8108 Senior Water Systems Operator 4924 5048 5172 5301 5434 5570 5709 5853 5999 6149 6306 6463 6624 6786 6958 7133 7310 7493 7719 Water Systems Operator II 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Water Systems Operator I 4282 4388 4497 4611 4724 4845 4965 5090 5214 5348 5481 5619 5760 5902 6048 6201 6357 6516 6710 Lead Landscape Maintenance 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Fleet Coordinator 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927 Police Chief 9738 9982 10231 10487 10748 11018 11292 11572 11865 12159 12465 12776 13095 13424 13760 14102 14456 14817 15264 Assistant Police Chief 8131 8335 8541 8757 8974 9198 9431 9665 9907 10153 10408 10670 10937 11212 11490 11778 12073 12373 12745 Lieutenant 8663 9097 9551 10029 10530
Sergeant 6904 7248 7610 7990 8390
Senior Officer 6045 6347 6665 6999 7349
Officer 5674 5958 6255 6568 6895
Police Officer Trainee 4539
Code Enforcement Officer 4085 4189 4293 4402 4515 4627 4744 4861 4982 5108 5235 5366 5499 5636 5776 5922 6070 6222 6408 Public Safety Support Specialist 3570 3659 3749 3844 3940 4041 4140 4245 4351 4460 4572 4686 4805 4924 5048 5174 5302 5434 5597 Communications and Records Supervisor 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Police Technician 3570 3659 3749 3844 3940 4041 4140 4245 4351 4460 4572 4686 4805 4924 5048 5174 5302 5434 5597 Executive Asst to the Chief 4786 4907 5029 5154 5285 5417 5551 5690 5831 5977 6128 6281 6438 6597 6765 6931 7105 7281 7502 Police Clerk 3322 3406 3490 3576 3667 3760 3851 3950 4048 4149 4252 4359 4469 4579 4694 4813 4931 5056 5206 Airport Manager 6718 6887 7059 7236 7415 7603 7792 7985 8186 8390 8600 8815 9034 9261 9494 9732 9975 10223 10530 Airport Operations Coordinator 4420 4532 4644 4759 4879 5000 5126 5254 5385 5520 5659 5798 5942 6092 6247 6401 6562 6728 6927
PART-TIME (HOURLY)
PT Laborer 20.16 20.64 21.19 21.70 22.26 22.81 23.38 23.98 24.57 25.18 PT Office Assistant 19.44 19.92 20.42 20.91 21.43 21.96 22.54 23.06 23.65 24.22 PT Community Engagement Specialist 25.89 26.54 27.20 27.89 28.58 29.29 30.01 30.76 31.54 32.33 PT Public Safety Support Specialist 20.60 21.13 21.63 22.20 22.72 23.30 23.88 24.49 25.09 25.72 PT Police Technician 20.60 21.13 21.63 22.20 22.72 23.30 23.88 24.49 25.09 25.72 PT Code Enforcement 26.70 27.37 28.05 28.74 29.47 30.21 30.95 31.73 32.52 33.32 PT Airport Inspector 26.70 27.37 28.05 28.74 29.47 30.21 30.95 31.73 32.52 33.32 PT Analyst 31.25 32.03 32.83 33.66 34.48 35.36 36.24 37.13 38.06 39.02
ELECTED / CONTRACT
City Council (Elected) $300 per Month
City Clerk (Elected) $300 per Month
City Treasurer (Elected) $300 per Month
City Manager (Full-Time) per month
City Attorney (Contract Service) per hour `
Last Adopted: Res. # 36-22
Date Adopted: Res. #
$22,620
$180
June 6, 2022
June 26, 2023
O:\PERSONNEL\Salary Schedule\2023-24\A0_23-24 Salary Schedule_2023 6/21/2023 4:25 PM
-$t
TEHACHAPI
CALIFORNIA
COUNCIL REPORTS
MEETING DATE: JUNE 26,2023 AGENDA SECTION: FINANCE DIRECTOR
APPROVED
DEPARTMENT H
CITY MANAG T
TO HONORABLE MAYOR DAVIES AND COUNCIL MEMBERS
FROM: HAMED JONES, FINANCE DIRECTOR
DATE: JUNE 21, 2023
SUBJECT: Appropriations Limit for Fiscal Year 202tl24
BACKGROUND
ln November L979, the voters of the State of California approved Proposition 4, commonly known as the "appropriations limit" or "Gann limit". The proposition created Article Xlll B of the State Constitution, a law that requires state and local governments to adopt an annual appropriation limit. The appropriation limit establishes a limit on the proceeds of taxes that may be appropriated for spending in a given fiscal year. ln June 1990, Proposition 111was passed to modify Proposition 4. Two of the provisions included in Proposition 111 were to provide for an option for local governments to select from adjustment factors that would allow them to be more responsive to local growth and to require an annual review of the appropriation limit calculations. The adjustment factors can be based on either the growth in California per capital income (Per Capita lncome) or the growth in non-residential assessed valuation due to new construction within the City (New Construction Rate). The adjustment factor for population can be based on either a population growth rate in Tehachapi or Kern County.
The limit is based on actual appropriationsfrom fiscalyear L978179 and it is increased each year by population and economic growth factors. The calculation includes only revenues that are classified as proceeds from taxes and allows for certain exclusions including transfers, capital outlays, payment for debt services, appropriations supported by increased gas taxes, and appropriations required to comply with mandates of the courts or federal government, such as FLSA overtime or payments of FICA/Medicare Tax.
When the limit is exceeded, Proposition 4 requires the surplus to be returned to taxpayers within two years.
Appropriations in the two-year period can be averaged before becoming subject to excess revenue provisions of the Gann limit.
The appropriation limit calculation for fiscal year 2023124 is derived from the percentage change in California Per Capita Personal lncome and the population rate change in Kern County. The percentage change in Per Capita lncome was 4.44% and the population rate change for Kern County was O.O7o/o.
The calculated appropriations limit for the City of Tehachapifor FiscalYear 2023124 is S17,057,781.
FISCAL IMPACT
No fiscal impact unless appropriations from tax proceeds exceed the limit.
RECOMMENDATION
Staff recommends council adopt the resolution establishing an appropriations limit for fiscal year 2023/24.
CITY OF
TEHACHAPI
LEGAL OEPARTMENT
RESOLUTION NO.
A RESOTUTION OF THE CITY COUNCIL OF THE CITY OF
TEHACHAPI ESTABLISH!NG AN APPROPRIAT!ONS LIMIT
PURSUANT TO ARTICIE XIII B OF THE CALIFORNIA
CONSTITUTION AND REPEALING RESOTUTION NO. 37-22
WHEREAS, Article Xlll B of the California Constitution provides that the total annual appropriations subject to limitation for each governmental entity, including this City, shall not exceed the appropriations limit of such entity of government for the prior year, as adjusted for changes in the California per capita income or assessment roll for new non-residential construction and population, except as otherwise provided for in said Article Xlll B and implementing State statutes; and
WHEREAS, pursuant to Section 79LO of the California Government Code, "Each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit and make other necessary determinations for the following fiscal year pursuant to Article Xlll B at a regularly scheduled meeting or noticed special meeting"; and WHEREAS, the City's appropriations limit was last established by Resolution No. 37-22 on June 5, 2022; and
WHEREAS, since the data necessary to calculate the increase in non-residential assessed valuation is generally not available from County assessors' office, there is the possible need to adjust the limit once the assessment data is available; and
WHEREAS, the appropriations limit for the City of Tehachapi has been calculated and determined, on a provisional basis, using the per capita income and population factors, for the Fiscal Year 2023-2024 to be S17,057,781; and
WHEREAS, the documentation and calculations necessary to arrive at said limitation amount have heretofore been available for public inspection for the required fifteen (15) days.
CITY OF
TEHACHAPI
LEGAL DEPARTMENT
NOW, THEREFORE, BE lT RESOLVED by the City Council of the City of Tehachapi as follows:
SECTION 1. That an appropriations limit in the amount of 577,O57,781 is hereby established for Fiscal Year 2023-2024.
SECTION 2. That all supporting documentation used in the determination of said appropriations limit be made available at the Tehachapi City Hall during normal business hours for inspection by the public.
SECTION 3. That Resolution No. 37-22 is hereby repealed in its entirety.
PASSED AND ADOPTED by the City Council of the City of Tehachapi at a special meeting this 26th day of June 2O23 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN
MICHAEL DAVIES, Mayor of the
City of Tehachapi, California
ATTEST:
TORI MARSH, CMC
City Clerk of the City of Tehachapi, California
I hereby certify that the foregoing Resolution was duly and regularly adopted by the City Council of the City of Tehachapi at a special meeting thereof held on )une 26,2023.
TORIMARSH, CMC
City Clerk of the City of Tehachapi, California