Willits City Council
June 26, 2024

111 E. Commercial Street
Willits, California 95490
Tel | 707.459.4601
Fax | 707.459.1562
www.cityofwillits.org

WILLITS CITY COUNCIL
AGENDA
JUNE 26, 2024 | 6:30 PM | CITY COUNCIL CHAMBERS

1. OPENING MATTERS
a. Call to Order. | b. Pledge to Flag. | c. Roll Call.

2. PUBLIC COMMUNICATIONS
The City Council welcomes input from the audience. If there is a matter of business on the agenda that you are interested in, you may address the Council when this matter is considered. If you wish to speak on a matter that is not on the agenda, you may do so at this time. In order for everyone to be heard, please limit your comments to three (3) minutes per person. The Brown Act regulations do not allow action to be taken on audience comments in which the subject is not listed on the agenda.

Members of the public are asked to observe the rules of decorum. While the City Council welcomes public criticism of policies, procedures, programs, or services of the agency; behavior that disrupts, disturbs, impedes, or renders infeasible the orderly conduct of the meeting and that includes, but is not limited to use of profanity, slurs, yelling from the audience, threatening remarks, physically threatening conduct, or physical or verbal displays of disrespect, will not be tolerated and the individual will be removed immediately.

3. PUBLIC MATTERS
a. Bi-monthly Update from the Chamber of Commerce.
b. Update from the Little Lake Fire District (written report).

4. ENACTMENT OF ORDINANCES
c. None.

5. CONSENT CALENDAR
The City Council considers matters listed under the Consent Calendar as routine. The Council will take action with a single motion and roll call vote. A Councilmember may request the removal of an item(s) from the Consent Calendar for separate discussion and subsequent action.

The following items as presented are before the City Council for approval or denial:
a. City Council Minutes:
i. June 12th.
ii. June 13th – Budget Workshop.

6. MONTHLY ACTIVITY REPORTS
Matters that do not require action by the City Council but are of public interest. a. None.

7. COMMISSIONS, AGENCIES AND AUTHORITIES
The Willits City Council meets concurrently as the City of Willits Planning Commission & City of Willits Successor Agency.

Willits City Council Agenda – June 26, 2024.

8. CITY MANAGER REPORTS AND RECOMMENDATIONS
a. Consideration of a Master Tax Sharing Agreement between the County of Mendocino, the City of Fort Bragg, the City of Point Arena, the City of Ukiah, and the City of Willits. b. Consideration of a funding request submitted by the Willits Community Services & Food Bank. c. Verbal Reports – No Action.

9. DEPARTMENT RECOMMENDATIONS (ACTION ITEMS)
a. Presentation of the Annual Groundwater Report and Discussion of Continued Use of Groundwater under the Current Groundwater Operational Use Policy and Provide Direction on Potential Water Modeling Effort.

Presenting staff member: Walter Kolon, Director of Services & Facilities. b. Adopt a Resolution Awarding a Contract to Argonaut Construction Inc., in an Amount not to Exceed $1,120,345.50, for the Construction of the 2024 Pavement Preservation Project (Project #2024-01), Approve a Budget Amendment to Cover a Bid Higher than the Engineer’s Estimate (Overage of $233,589.61), and Authorize the City Manage to Execute the Contract and Approve Construction Change Orders up to a Cumulative Total of 10-Percent of the Total Contract Amount.

Presenting staff member: Walter Kolon, Director of Services & Facilities. c. Review and Discussion of the Proposed Fiscal Year 2024-2025 Budget (Preparation Workshop).

Presenting staff member: Manuel Orozco, Finance Director.

10. DEPARTMENT MONTHLY REPORTS – (presented at the second meeting of each month) a. Airport. b. Community Dev. c. Finance. d. Police Dept. e. Services & Facilities. f. Utilities.

11. CITY COUNCIL ANNOUNCEMENTS, COMMUNICATIONS AND REPORTS

12. GOOD & WELFARE

13. CLOSED SESSION NOTICE
a. None.

14. ADJOURNMENT
Right to Appeal - Persons who are dissatisfied with the decisions of the City Council may have the right to a review of that decision by a court. The City has adopted Section 1094.6 of the Code of Civil Procedure, which generally limits to 90- days, the time within an individual and/or entity may judicially challenge the decisions of the City Boards and Agencies.

I hereby certify under penalty of perjury under the laws of the State of California that I posted the foregoing Agenda on the bulletin board at the main entrance of the City of Willits City Hall, located at 111 East Commercial Street, Willits, California, not less than 72 hours prior to the meeting set forth on this Agenda.

Dated this 22st day of June, 2024.

Delores Pedersen, City Clerk
Americans with Disabilities Act (ADA) Compliance
If you need assistance to attend or participate in a City Council meeting, please contact the City Clerk’s office at (707) 459-7113 or Fax (707) 459-1562. Notification at least 48-hours prior to the meeting will assist the City Clerk in assuring the implementation of reasonable accommodations to provide accessibility to the meeting. Our meeting room is wheelchair accessible and ADA parking is available.

Additional Meeting Information for Interested Parties
Materials related to an item on this Agenda submitted to the Willits City Council, Planning Commission, or Community Development Agency after distribution of the agenda packet are available for public inspection at City Clerk’s office at 111 E. Commercial Street, Willits, during normal business hours, Monday through Thursday 9 AM to 5:30 PM.

LittLe Lake
Fire PrOteCtiON DistriCt
74 E. Commercial St. Willits, California 95490
(707)459-6271
City Council Meeting Update June 18th, 2024
Fire Department Update
May Calls to Service: 64
Around the Firehouse
Our firefighter volunteers offered Muster Truck rides and sold raffle tickets at the Car Show over Memorial Day. The volunteers are gearing up to help out at the Hometown Festival and Willits Frontier events over the next few weeks. The annual BBQ fundraiser will be on August 10th, 2024.

The association hopes to purchase turnouts with donations, which will run $1,000.00 - $5,000.00 a piece, depending on the equipment needed. A full set of turnouts with SCBA will cost about $8,000 - $9,000 per firefighter. At this time we have 34 volunteers and 4 staff. The district is still waiting to hear about the AFG grant, which will allow the purchase of 20 turnouts. On June 15th, Little Lake Fire hosted a pancake breakfast for first responders for Father's Day. Michelle Schnitzius is currently working on two other grants for helmets, shrouds, and fire shelters for the engines.

Training
As of May, the volunteers have completed a combined total of 693 hours of training for the current year. Most recently, the drills consisted of wildland training and pack tests. Our firefighters have to complete 3 miles while wearing full gear while timed. Division Chief Alvarez and Captain So attended a HazMat drill in Ukiah on May 13th. Alvarez worked with an entry team and So assisted with decontamination. Upcoming EMT will offer spinal trauma.

Equipment
Our new engine 5469 isin service and is currently out on a strike team in Colusa County staffed with three firefighters. Their first assignment was pre-positioning in Lake County, and then our team was transferred to Colusa, with up to a 14-day commitment. Sometimes, the strike team is out for a few days, and sometimes for the full two weeks. After two weeks, firefighters will need to switch out. 3b
111 E. COMMERCIAL STREET
WILLITS, CALIFORNIA 95490
(707) 459-4601 TEL
(707) 459-1562 FAX

WILLITS CITY COUNCIL

MINUTES
WEDNESDAY, JUNE 12, 2024
Mayor Rodriguez called a regular meeting of the City Council to order at 6:31 p.m., in Council Chambers. The meeting was preceded by the pledge to the flag.

Roll Call: Councilmembers Madge Strong, Larry Stranske, Greta Kanne, Vice Mayor Gerardo Gonzalez and Mayor Saprina Rodriguez were present.

Also present were staff members: Brian Bender, City Manager; Cathy Moorhead, Assistant City Manager; Jim Lance, City Attorney; Manuel Orozco, Finance Director; Walter Kolon, Services and Facilities Director; Karen Stevenson, Human Resources Manager; Leiloni Shine, Contract City Planner; and Delores Pedersen, City Clerk.

2. Public Communications
 Virgina Stranske expressed concerns over abandoned vehicles located on various streets within the City.

Off Agenda Item - Urgent
(Amendment to the Agenda requires at 4/5th votes by the City Council) ADD Item: 13b CLOSED SESSION - Conference with Labor Negotiator Pursuant to Government Code §54957.6 – Agency Negotiator: Brian Bender City Manager and Patrick Clark, Patrick Clark Consulting. Employee Organization(s): Willits Police Officers Association (WPOA).

Motion Strong/seconded by Stranske and carried unanimously to add the following item to the agenda:
13b - Conference with Labor Negotiator Pursuant to Government Code §54957.6 – Agency Negotiator: Brian Bender City Manager and Patrick Clark, Patrick Clark Consulting.

Employee Organization(s): Willits Police Officers Association (WPOA), and Management Team.

Mayor Rodriguez held a Moment of Silence Honoring the Memory of Linda Buletti-Burton wife of Past Mayor Bruce Burton.
 Assistant City Manager, Cathy Moorhead announced that the Memorial Service would be held on Saturday, June 22, 2024, at 2:00 at Bruce and Linda Burtons Barn.  Councilmember Kanne asked that once the fountain at Babcock Park is repaired fully if the it could be dedicated to Linda Buletti-Burton.

Willits City Council Minutes of June 12, 2024 Page 2 of 6

3. Public Matters
a. Presentation of a Proclamation to Willits Frontier Days – Designating Wester Wear Days June 21st to July 4th, 2024.

Mayor Rodriguez delayed reading the proclamation in hopes that someone from Frontier Days would be in attendance. Later in the meeting City Clerk Pedersen received notice that Frontier Days would not be in attendance. Mayor Rodriguez read the Proclamation under Item 12.

4. Enactment of Ordinances
None presented.

5. Consent Calendar
The following item(s) are recommended for approval or denial, as follows:
a. City Council Minutes:
i. May 22, 2024.

Public Comment: None presented.

Moved by Strong/Seconded by Gonzalez and carried unanimously to approve Consent Calendar item(s) (a).

6. Monthly Activity Reports
Matters that do not require action by the City Council but are of public interest. a. Business License Activity Report – May 2024.
b. Building Activity Report – May 2024.

Public Comment: None presented.

7. Commissions, Agencies and Authorities
None presented.

8. City Manager Reports and Recommendations
a. Verbal Reports – No Action.
i. Memorial Day Car Show Recap.
 City Manager Bender reported that the Memorial Day Car Show was successful. Services and Facilities staff worked to help with preparing Main Street for the event, Community Development was coordinating the street closure. The City encourages other events to be held on Main Street. ii. Master Tax Sharing Agreement.
 City Manager Bender provided an update on the agreement; the Board of Supervisors adopted the agreement at their last meeting. The agreement will come to the Willits City Council at the June 26th Council Meeting for approval.  Councilmember Kanne asked if City Manager Bender would explain the importance of a Tax Sharing Agreement. Mr. Bender responded that a Tax Sharing Agreement with the County of Mendocino is the first step needed when the city seeks annexation.
iii. Fiscal Year 2024-2025 Budget Scheduling.
 Having first Budget Workshop on June 13th. Focusing on General Fund Performances as well as Enterprise Funds and Special Revenue Accounts.

Willits City Council Minutes of June 12, 2024 Page 3 of 6 Update on the 2023 Pavement Preservation Project.
 Walter Kolon, Services & Facilities Director reported that the 2023 Pavement Preservation project is on schedule. Boscabelle and S. Lenore are nearly complete, stripping is being done in early July.
 Councilmember Strong inquired if PG&E would be having the power shut off on June 22? Mr. Bended reported that yes, it is scheduled and will be happening on Saturday June 22nd starting at 11:30 pm through 5:30 am.

Public Comment: None presented.

9. Department Recommendations (Action Items)
a. Adopt a Resolution Authorizing Continuation of Municipal Operations Based upon the Biennial Fiscal Year 2022-2024 Budget.

Presenting staff member: Manual Orozco, Finance Director.

Public Comment: None presented.

Moved by Gonzalez/Seconded by Stranske and carried unanimously to adopt Resolution No. 2024-24 authorizing continuation of municipal operations based upon the Biennial 2022-2024 Budget.
b. Presentation and Acceptance of Audited Financial Statements for Fiscal Year Ending June 30, 2022.

Presenting staff member: Manual Orozco, Finance Director.

Public Comment: None presented.

Moved by Strong/Seconded by Gonzalez and carried unanimously to adopt Resolution No. 2024-25 accept the Audited Financial Statements for the Fiscal Year ending June 30, 2022.
c. Adopt a Resolution to Approve a Revised Injury and Illness Prevention Program that Provides all Reasonable Safeguards for Employee Health and Safety and to Ensure Employees Perform their Assigned Tasks in a Safe Working Manner and Developing a Safety Awareness Among the Staff, Effective June 13, 2024.

Presenting staff member: Karen Stevenson, Human Resources Manager.

Public Comment: None presented.

Moved by Kanne/Seconded by Strong and carried unanimously to adopt Resolution No. 2024-26 Approving the Revised Injury and Illness Prevention Program. d. Adopt a Resolution to Approve a New Workplace Violence Prevention Program that Outlines how the City will Protect Employees and Prevent Workplace Violence within Spaces Under its Control, Effective June 13, 2024.

Presenting staff member: Karen Stevenson, Human Resources Manager.

Public Comment: None presented.

Moved by Strong/Seconded by Rodriguez and carried unanimously to adopt Resolution No. 2024-27 Approving the New Workplace Violence Prevention Program.

Willits City Council Minutes of June 12, 2024 Page 4 of 6 e. Local Highway Safety Improvement Program (HSIP) Funding for Street Safety Improvement Projects and Authorize $5,000 from Fund 200 as the City’s Contribution (10-Percent of the Project’s Costs).

Presenting staff member: Walter Kolon, Services and Facilities Director Public Comment: None presented.

Moved by Strong/Seconded by Stranske and carried unanimously to adopt Resolution No. 2024-28 to delegate authorization to the City Manager the ability to execute master agreements, program supplemental agreements, funds exchange Agreements and/or Fund Transfer Agreements needed to be executed with the California Department of Transportation.
f. Adopt a Resolution Authorizing Advertisement of the Steel Water Tank Site Improvements Project 2023-04,Phase III of the Groundwater Resiliency Improvement Project for an Amount not to Exceed $152,475.00 with a Ten Percent Contingency.

Presenting staff member: Walter Kolon, Services and Facilities Director

Public Comment: None presented.

Moved by Stranske/Seconded by Gonzalez and carried unanimously to adopt Resolution No. 2024-29 authorizing an advertisement of the Steel Water Tank Site Improvements Project, Project No. 2023-04, Phase III at an expense of $152,475 with 10-Percent Contingency.
g. Discussion and Possible Execution of an Energy Services Agreement with Syserco Energy Solutions (SES) for the Completion of a Design and Installation of a Proposed Solar Photovoltaic (P.V.) System at Selected Sites within the City Consistent with CA Government Code §§ 4217, Et Seq, for an Amount not to Exceed $4,939,000.

Presenting staff member: Leiloni Shine, Contract Planner.

Public Comment: None presented.

Moved by Stranske/Seconded by Strong and carried unanimously to adopt Resolution No. 2024-30 Authorizing City Manager to execute an Energy Services Agreement with Syserco Energy Solutions (SES) for the completion of Design and Installation of Solar PV, consistent with Govt Code §§4217.10-4217.18, for an amount not to exceed $2,822,400.

10. Department Monthly Reports – (presented at the second meeting of each month). a. None presented.

No action taken.

11. City Council Announcements, Communications and Reports Councilmember Kanne
 Transportation Committee – Received updates on the 2023 Pavement Preservation Project, 2024 Pavement Preservation Project and a proposal for the 2025 Pavement Preservation Project. Discussion regarding the Starbucks parking plan for the Main Street and Highway 20 location. Was reported at the meeting that the guardrail on Sherwood Road right after it was repair was again hit by a hit and run driver. Because it was a hit and run the City will have to pay to have it repaired again, not able to file a claim with insurance.

Willits City Council Minutes of June 12, 2024 Page 5 of 6  Measure K Committee – Received the news that Audit for Fiscal Year 2021/2022 was completed. The committee was excited to start allocating the funds and start implementing ideas that have been brought forth for the community.

Councilmember Strong
 Economic Development & Financing Corporation (EDFC) - Meeting June 13, 2024.  Mendocino Solid Waste Management Authority (MSWMA) - Councilmember Strong expressed her concern over the lack of information provided in the meetings that have been held. It was proposed to raise tipping fee from $6.50 per ton to $8.50 per ton, MSWMA approved a $9.50 per ton tipping fee. There was no explanation on what money is being spent on. Councilmember Strong expressed her dissatisfaction with the increase and lack of explanation.
 Sonoma Clean Power – 20% of Sonoma residents’ income goes towards Transportation needs, assessment 31% in Mendocino County goes toward transportation. Sonoma Clean Power is funding a study on how surges and deficits in power are handled. SCP is lobbying the Public Utility Commission (PUC) and in Sacramento to protect energy customers.

Councilmember Stranske
 Councilmember Stranske reported that he felt the Car Show was done very well.

The people that attended reported to him how impressed they were with the event and how well it was put together.

Councilmember Gonzalez
 League of California Cities/Redwood Empire Division – Public Hearing on the Pacific Reefs Water District municipal review and sphere of influence. There was a public hearing on the final budget and work plan for Fiscal Year 2024/20255.

Budget was approved. Workshop on the Gualala Municipal Services Review and Sphere of Influence Study.

Amendment to policy for Outside Agency Services.

Mayor Rodriguez
 Mendocino Transit Authority (MTA)- Routine Business at regular schedule meeting.

Will be hosting the N. State Transit Symposium on July 10-11. Willy West of Willits was appointed to the MTA Board.

Public Comment: None presented.

No action taken.

12. Good & Welfare
 Councilmember Kanne
There is discussion about extending the County of Mendocino Mobile outreach program in Willits.
 Mayor Rodriguez
Mayor Rodriguez read the proclamation for the record, recognizing June 21st through July 4th 2024, as Western Wear Days.

Thanked Assistant City Manager for all the work that has gone into the city pool.

The City had 150 vouchers for waste disposal through the Clean California Grant, most of them have been picked up by Willits Residents. The ones that were left over were distributed by the City’s Code Compliance Officer, Phil Davidson, to open compliance cases in the community.

Adjourned to Closed Session at 8:20 p.m.

13. Closed Session Notice
Willits City Council Minutes of June 12, 2024 Page 6 of 6 a. Conference with Legal Counsel - existing litigation (CA Govt. Code §54956.9 (d)(1)); in the matter of Craig Anthony Gelber vs City of Willits, et al, Case No. 3-23-cv-00681- JSC, United States District Court for the Northern California District. b. Conference with Labor Negotiator Pursuant to Government Code §54957.6 – Agency Negotiator: Brian Bender City Manager and Patrick Clark, Patrick Clark Consulting.

Employee Organization(s): Willits Police Officers Association (WPOA).

Council reconvened to open session at 9:45 p.m. with no action to report from Closed Session.

14. Adjournment
Mayor Rodriguez declared the meeting adjourned at 9:45 p.m. _____________________________
SAPRINA RODRIGUEZ, Mayor
City Council for the City of Willits
ATTEST:
__________________________

DELORES PEDERSEN
City Clerk
111 E. COMMERCIAL STREET
WILLITS, CALIFORNIA 95490
(707) 459-4601 TEL
(707) 459-1562 FAX
Willits City Council Budget Workshop Minutes of June 13, 2024 Page 1 of 1

WILLITS CITY COUNCIL

BUDGET WORKSHOP

MINUTES
THURSDAY JUNE 13, 2024
Mayor Rodriguez called a Budget Workshop meeting of the City Council to order at 9:04 a.m., in Council Chambers. The meeting was preceded by the pledge to the flag.

Roll Call: Councilmembers Madge Strong, Larry Stranske, Greta Kanne, Vice Mayor Gerardo Gonzalez and Mayor Saprina Rodriguez were present.

Also present were staff members: Brian Bender, City Manager; Cathy Moorhead, Assistant City Manager; Manuel Orozco, Finance Director; Walter Kolon, Services and Facilities Director; Scott Herman, Utilities Superintendent; and Delores Pedersen, City Clerk.

1. OPENING MATTERS
a. Call to Order – 9:04 am.
b. Pledge to Flag.
c. Roll Call.

2. CITY COUNCIL DISCUSSION & DIRECTION REGARDING FISCAL YEAR 2024/2025 DRAFT BUDGET
The intent is to review as many of the following budgetary items during this two-hour session. The City Council will continue their review of any outstanding items at subsequent sessions. a. General Fund Status.
b. Review of Revenue Funds:
i. Special.

Finance Director Orozco provided a brief description of each fund proposed in the FY 24/25 Budget General Funds and review of Special Revenue Funds.

After lengthy discussion and questions the council will be reviewing the budget at the next City Council meeting of June 26, 2024 with possible adoption at the July 24, 2024 meeting.

3. ADJOURNMENT
Meeting adjourned at 10:53 am.
_____________________________
SAPRINA RODRIGUEZ, Mayor
City Council for the City of Willits
ATTEST:
__________________________

DELORES PEDERSEN
City Clerk
Item No. 8a
Meeting Date: June 26, 2024

AGENDA SUMMARY REPORT
To: Honorable Mayor and Council Members
From: Brian Bender, City Manager
Agenda Title: CONSIDERATION OF A MASTER TAX SHARING AGREEMENT BETWEEN THE COUNTY

OF MENDOCINO, THE CITY OF FORT BRAGG, THE CITY OF POINT ARENA, THE CITY OF UKIAH, AND THE CITY OF WILLITS.

Type: Presentation Consent Regular Agenda Public Hearing Urgent Time: 15 minutes.

Summary of Request: The County of Mendocino and its cities need an equitable and modern tax sharing agreement to facilitate the annexation of property and ensure the continued provision of essential public services in the relevant jurisdictions. Creating a sustainable tax sharing agreement will allow for improvements and efficiencies in delivering quality government services and create a strategic pathway for housing development and economic growth.

Currently, there is not a uniform approach to tax sharing across the region that coordinates tax revenue and provision of government services between the County of Mendocino and the Cities of Fort Bragg, Point Arena, Ukiah, and Willits. As such, there have been no significant land annexations by a city in Mendocino County since the 1980s. As a result, all jurisdictions are getting stretched to provide services without the funding stream or capacity to support them. Moreover, the lack of annexations inhibits orderly growth of our urban areas and results in piecemeal development and sprawl in the surrounding unincorporated areas.

Approval of a master tax sharing agreement will help facilitate annexations and ensure the proper distribution of revenues to support city and county services while fostering economic collaboration and resiliency.

Background
The Cortese- Knox-Hertzberg Local Government Reorganization Act outlines the procedures in which the Mendocino County Local Agency Formation Commission (LAFCO) must follow to process an application for an annexation. When a city annexes land from a county, the responsibility for providing municipal-type services transfers from the county to the city while the county continues to provide county-wide services such as public health and social services. This agreement is not an annexation agreement, nor does it guarantee certain annexations must occur.

Government revenue, derived primarily from property tax, local sales tax, and transient occupancy tax, funds essential services, with responsibilities shared between the cities and the county. The allocation of tax revenue between the county and city jurisdictions requires modernization to more effectively direct resources to the jurisdiction best equipped to deliver specific services. Annexation facilitates the strategic extension of city-provided municipal services to higher populated areas, while ensuring the County can continue to provide vital county-wide services; the Master Tax Sharing Agreement is designed to facilitate this transfer without creating a sudden financial shock.

One of the requirements to process an application for an annexation through LAFCO is a tax sharing agreement. A tax sharing agreement sets forth how tax revenues generated by the property being annexed are shared between the county and the annexing city. A master tax sharing agreement—one that encompasses all of the primary taxes and all jurisdictions is beneficial in that it provides consistency and efficiency in the annexation process as opposed to having to negotiate a separate agreement with each annexation.

A primary objective of a master tax sharing agreement is to enhance cooperation between the county and its cities, thereby reducing competition for tax revenue. This allows land use and development decisions to be guided by sound planning principles, such as the development of necessary infrastructure and impact mitigation, efficient and rational service delivery, ensure orderly growth patterns, and the preservation of quality of life.

Discussion
City and county staff, along with an ad-hoc committee from the Board of Supervisors comprising Supervisors Mulheren and Gjerde, have collaborated for months on the details of a master tax sharing agreement. Their goal has been to devise a solution equitable to all jurisdictions and to mitigate budget impacts. This Master Tax Sharing Agreement facilitates economic development in ways that will increase tax revenue while relieving the County of municipal service obligations, benefiting every jurisdiction, and ultimately improving service delivery. As annexation occurs, the proposed Master Tax Sharing Agreement ensures both urban and rural areas receive the necessary support tailored to their unique needs. This Master Tax Sharing Agreement also enables the municipalities to program the expansion of services without sacrificing existing responsibilities.

A detailed term sheet for the proposed Master Tax Sharing Agreement is included as Attachment #1 and the full agreement is included as Attachment #2.

The proposed Master Tax Sharing Agreement is fair for all jurisdictions, will create a uniform approach that can be followed for decades to come, and will allow for appropriate growth. Benefits include:
• Better provision of services: With annexation, the tax sharing agreement allows each jurisdiction to more efficiently focus their efforts and resources on the responsibilities that are in their “lane.” Furthermore, it will “right-size” the tax revenue provided for each jurisdiction to meet its service obligations and match how these services are divided and delivered. • Addresses unsustainable pressure on city and County budgets: The County of Mendocino is being stretched to provide different services to unincorporated areas that are beyond the County’s core capacities. A tax sharing agreement that instead assigns service responsibility for these areas to cities would reduce the strain on the County to try to provide services that it is not set up for and would improve sustainability of the County budget and operations. Furthermore, reasonable growth for cities will help create a better economy of scale to address the demand for costly municipal services.
• Equity for disadvantaged communities: The unincorporated areas of the County that are currently underserved by government infrastructure are disproportionately lower income and minority populations. These communities deserve more investment in streets, sidewalks, streetlights, parks, emergency response and other infrastructure. To improve equity in our region, there must be a focus on bringing resources and investment and infrastructure improvements to these disadvantaged communities. That can only happen with a tax sharing agreement that better aligns revenue and responsibility to the appropriate jurisdictions. • Pathway for economic growth: Better municipal services will allow for orderly, successful, and sustainable growth. Housing development will proceed, and business activity will expand, which will bring heightened property and sales tax revenue to the region. Without a tax sharing agreement, government services will likely remain sub-par in areas that could accommodate such development, and growth will stagnate.
• Pathway for housing: There are aggressive requirements for new housing development to meet shortfalls across the state of California. In Mendocino County, there are good opportunities for housing development that lie just outside city jurisdictions. With a tax sharing agreement and appropriate land annexation, the cities will work collaboratively with the County to take on new housing development and would be in the position to provide appropriate municipal services to support that buildout.
• Time for solution: There have been no significant land annexations in Mendocino County since the 1980s, which has left some developed areas without the appropriate extension of adequate municipal services. The tax sharing agreement fosters city and county collaboration to serve higher populated areas with the array of governmental services that are necessary for urban communities to thrive.
• Fairness for jurisdictions across the region: All four cities in Mendocino County would adopt the same tax sharing provisions with the County. This would ensure fairness and fiscal responsibility for all jurisdictions and prevent the cities from competing against each other for development opportunities.
• Fairness for residents: Currently, city residents are having to subsidize the delivery of basic services to areas outside city boundaries. Likewise, county residents are supporting delivery of municipal services that are typically outside of the County’s responsibility, thereby stretching valuable resources. A tax sharing agreement will ensure all residents pay an equal amount for the services they receive, and all residents have access to the proper level of services for their community. In addition, incorporation into city boundaries provides individuals and businesses with expanded representation to help shape city policies.
• Common solution: Many cities and counties across California have adopted tax sharing agreements to resolve the discrepancies that can occur with how tax revenue is collected and how services are being delivered in different areas.
• The math adds up: City and county representatives have been working together on the specifics of the agreement for months to identify a fiscal solution that is fair for all jurisdictions and does not create budget shortfalls in any year as the agreement is incrementally implemented and revenue sharing is phased over time with each annexation. With this agreement in place, the expectation is that tax revenue will grow, and every jurisdiction will be better off than before.

The Master Tax Sharing Agreement will promote annexations which are long overdue in many regions throughout Mendocino County. Assurance that our existing communities and future development will receive the appropriate services from our cities and the County is a key component to retaining and attracting businesses and investment in our region. The Agreement supports collaboration among our cities and County to support safe and healthy communities, enhance economic growth, deliver high quality government services, and drive investment in well-planned infrastructure. The Agreement will set the stage for responsible growth in the right places, while improving the fiscal health of Fort Bragg, Point Arena, Willits, Ukiah, and the County.

Recommended Action: Approve by Resolution the Master Tax Sharing Agreement between the County of Mendocino, the City of Fort Bragg, the City of Point Arena, the City of Ukiah, and the City of Willits.

Alternative(s): None recommended.

Fiscal Impact: None associated with the approval of the Master Tax Sharing Agreement. Subsequent annexations will require budget set aside for oversight.

Personnel Impact: None.
2021 Adopted Goals: For Community Development, this action fully satisfies Policy #4.3…Negotiate a tax-sharing agreement with the County listed under Goal #4…Develop and complete a plan to annex properties adjacent to the City that are currently in the County.

California Environmental Quality Act: Not applicable.

This Item Relates to the following General Plan Element : N/A Land Use Circulation Conservation and Open Space Noise Housing Public Services and Facilities, Parks and Recreation Economic Development
Reviewed by: City Manager City Attorney Assistant City Manager City Clerk Finance Director Human Resources
Council Action: Approved Denied Other: ________________________________________ Records: Agreement Resolution #_________ Ordinance #_________ Other _________ Resolution No. 2024-__ Page 1 of 2 June 26, 2024
RESOLUTION 2024-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLITS APPROVING THE

MENDOCINO COUNTY MASTER TAX SHARING AGREEMENT AMONG MENDOCINO COUNTY AND THE CITIES OF UKIAH, WILLITS, FORT BRAGG, AND POINT ARENA.

WHEREAS: Mendocino County (“County”) collects Real Property Tax Revenue within its jurisdiction; and
WHEREAS: The California Department of Tax and Fee Administration, formerly part of the State Board of Equalization, administers the Statewide general tax on the retail sale or use of merchandise or goods within the State (the “Bradley-Burns Sales Tax”); and WHEREAS: The California Department of Tax and Fee Administration collects the 1% Bradley-Burns Sales Tax on behalf of cities and counties in the State and distributes the revenue to those local governments; and
WHEREAS: Each Party levies a transient occupancy tax on those territories within its jurisdiction; provided, however, that the County does not levy a separate transient occupancy tax in areas within a City’s jurisdiction; and
WHEREAS: The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (the “CKH Act”) governs changes in organization which changes in organization may need to be approved by the Mendocino LAFCo, and other local agencies; and WHEREAS: The City of Willits together with the cities of Ukiah, Fort Bragg, and Point Arena (collectively, “the Cities”) anticipate changes in organization within the County, such as Annexations to the Cities, and desire to plan for the orderly and financially viable transition of public services; and
WHEREAS: The County and the Cities intend the attached Agreement to provide an equitable approach to distributing certain identified tax revenues in anticipation of changes in organization; and
WHEREAS: Recognizing that the residents of the Cities are also residents of the County, the County and the Cities acknowledge their shared responsibility to provide adequate services to their shared residents and recognize the importance of the County’s and the Cities’ services and that those services complement each other for the benefit of their residents; and WHEREAS: The Parties recognize the importance of maintaining adequate service levels throughout the County and within the Cities to provide for the health, safety, and welfare of the residents of the County and the Cities. The Parties intend, given the mutual economic and other benefits that flow from annexations to the Cities, to cooperate as provided for in the attached Agreement to address the respective City’s and the County’s fiscal considerations in providing such services and their respective present and future economic and planning needs; and WHEREAS: For certain changes of organizations, such as annexations, Revenue and Taxation (“R&T”) Code Section 99 requires an agreement of the City and the County to a property tax revenue exchange and to provide a resolution of approval of the same by each legislative body to Mendocino LAFCo prior to consideration of the change of organization; and Resolution No. 2024-__ Page 2 of 2 June 26, 2024
WHEREAS: The County and the Cities have negotiated a master property tax exchange agreement, pursuant to Revenue and Taxation Code section 99(d), that is intended to satisfy the requirements of Revenue and Taxation Code section 99 for future changes of organization as specified in the Agreement; and
WHEREAS: While not required by Revenue and Taxation Code section 99, the Parties acknowledge that this Agreement also provides for the exchange of Bradley-Burns Sales Tax and transient occupancy tax which the Parties agree to accept in accordance with the Agreement;

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Willits, as follows:

Section 1. The Council hereby approves the Mendocino County Master Tax Sharing Agreement (“the Agreement”), a true and correct, but unsigned, copy of which is attached hereto as Attachment 1.

Section 2. The Council authorizes the Mayor to sign the Agreement on behalf of the City of Willits.

The above and foregoing Resolution was introduced by Councilmember seconded by Councilmember , and passed and adopted at a regular meeting of the City Council of the City of Willits, held on the 26th day of June 2024, by the following vote:

AYES:

NOES:

ABSENT:

ATTEST:
____________________________
_________________________________
SAPRINA RODRIGUEZ, Mayor
City Council of the City of Willits
DELORES PEDERSEN, City Clerk
Mendocino County Master Tax Sharing Agreement 2024
Key Term Sheet
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Term Sheet
Master Tax Sharing Agreement 2024
Parties: Mendocino County, City of Fort Bragg, City of Point Arena, City of Ukiah, and City of Willits
Task and Purpose: Develop a tax sharing agreement to govern the distribution of identified tax revenue between the County and the Cities following annexations by the Cities.

Cost-Benefit Analysis:

County Cities
Benefits • Immediate reduction in service area
responsibility
• Reduction in infrastructure and service
costs
• Shifts housing production to cities
• Minimizes urban sprawl
• Enhanced long-term revenue growth
• Broadened municipal service
availability
• Potential to scale services and costs
• Focus on Economic Development and
Housing
• Centralizes municipal infrastructure
• Enhanced long-term revenue growth
Costs • Temporary revenue reduction in sales
tax (mitigated by reduced service area
& scaled shift of sales tax over 15
years)
• Increased net cost of service
(mitigated by scaled shift of sales tax)
• Inherit deferred maintenance and lack
of needed infrastructure
Core Principles:

1. Simplicity

2. Mutual benefit through economic growth

3. Maintains normal revenue sources (i.e. majority of property taxes to County and Bradley Burns sales tax to cities)

4. Protects funding for countywide services and relieves ongoing service costs

5. Provide City appropriate financial resources to meet assumed municipal service costs.

Key Terms:

1. Tax Sharing Provisions.
a. Property Tax Revenue: After an annexation of unincorporated territory by a city becomes final, the County must distribute to the city annexing the area a portion of the County’s general fund property tax revenue (County Auditor’s Fund Code A0001) from tax rate areas (“TRAs”) within the annexed area as follows:
i. Half of County’s portion of the annual tax increment (increased tax revenue resulting from increased assessed valuations) that does not exceed 2% of the property tax revenue in the prior year from the annexation area.
ii. All of County’s portion of the annual tax increment that exceeds 2% of the property tax revenue in the prior year from the annexation area, until the allocation received by the relevant city equals 15% of the total property tax revenue generated in the annexation area Mendocino County Master Tax Sharing Agreement 2024
Key Term Sheet
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iii. No additional distribution once the relevant city share reaches 15% of the total property tax revenue in the annexation area.
b. Sales Tax Revenue: From the effective date of the annexation until the start of the first full fiscal year following the effective date, the relevant city will distribute to the County 100% of the Bradley-Burns Revenue1the City collected from the newly-annexed Tax Rate Area. In each subsequent full fiscal year, the percentage of sales tax revenue the relevant city shall distribute to the County shall be reduced by 1/15.
c. Transient Occupancy Tax (TOT) Revenue: From the effective date of the annexation until the start of the first full fiscal year following the effective date, the relevant City will distribute to the County 100% of the TOT Revenue the City collected from the newly-annexed Tax Rate Area. In each subsequent full fiscal year, the percentage of TOT revenue the relevant City shall distribute to the County shall be reduced by 1/5.

2. Regional Housing Needs Plan. The Parties agree that the County’s Regional Housing Needs Plan (the “RHNP”)2allocation was based on its unincorporated lands, that annexation will necessarily limit the County’s ability to satisfy its obligations under the Housing Element Law, and that the RHNP allocation should be adjusted to reflect the impact of the annexation on the County’s obligations. Therefore, the Parties agree that, in the event that the relevant city or a third non-party proposes annexation of specific territory, the Parties will work together in good faith to attempt to reach a “mutually acceptable agreement for transfer of a portion of the County’s allocation to the city” as reflected in Government Code section 65584.07(d).

3. State Action. If legislative, judicial, and/or voter initiative action limits a city’s ability to apply a city approved transaction and use tax to an annexed area, the parties shall promptly meet and confer in good faith to amend this agreement to address the resulting financial impacts in accordance with the Core Principles.

4. Balanced Annexations. For the Tax Sharing Provisions above to apply to annexations of certain designated areas, as defined, those annexations must be “Balanced.” For an annexation by Ukiah or Fort Bragg to be considered “Balanced,” such annexation must generally be attended by the relevant City annexing an equal amount of territory within the Balance Area.

5. Service Transfer Plan. In anticipation of any annexation, a City and the County will develop a service transfer plan to coordinate the transfer of public services to ensure orderly transition for all areas affected.

6. Separate Agreements. A city and the County may develop alternate terms to address unique conditions affecting any specific annexation; provided, however, the terms of any separate agreement do not substantially affect the terms in the MTSA absent amendment to the MTSA. 1 1% of the sales price of commodities subject to statewide sales tax. 2 The number of housing units the County is required to achieve under the Housing Element in its General Plan as approved by the California Department of Housing and community Development.

Mendocino County Master Tax Sharing Agreement 2024
Key Term Sheet
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7. Term. Unless extended by unanimous agreement of the Parties, the MTSA shall remain in effect for twenty (20) years as of the Effective Date; thereafter it has a rolling extension that automatically renews this Agreement every year for an additional five (5) years, until Notice of Termination is provided under Section 10 of the Agreement. Tax sharing provisions implemented during the life of the Agreement shall survive termination of the Agreement.

8. Withdrawal and Termination. Withdrawal upon no less than five years’ notice with an effective date of July 1st. County may terminate unilaterally, or Parties may terminate unanimously; provided in both cases on no less than five years’ notice and termination effective date of July 1st.

MENDOCINO COUNTY

MASTER TAX SHARING AGREEMENT
THIS MASTER TAX SHARING AGREEMENT (this “Agreement”) is entered by and between the County of Mendocino, a subdivision of the State of California (the “County”), the City of Fort Bragg (“Fort Bragg”), the City of Point Arena (“Point Arena”), the City of Ukiah (“Ukiah”), and the City of Willits (“Willits”) (the Cities shall be collectively referred to herein as the “Cities”), each City being a California municipal corporation, as of the date it is executed on behalf of the last of the Parties to do so (the “Effective Date”). The Cities, each of them, and the County may sometimes be referred to herein individually as a “Party” or collectively as the “Parties” to this Agreement.

RECITALS
WHEREAS, the County collects Real Property Tax Revenue within its jurisdiction; and WHEREAS, the California Department of Tax and Fee Administration, formerly part of the State Board of Equalization, administers the State-wide general tax on the retail sale or use of merchandise or goods with the State (the “Bradley-Burns Sales Tax”); and WHEREAS, the California Department of Tax and Fee Administration collects the 1% BradleyBurns Sales Tax on behalf of cities and counties in the State and distributes the revenue to those local governments; and
WHEREAS, each Party levies a transient occupancy tax on those territories within its jurisdiction; provided, however, that the County does not levy a separate transient occupancy tax in areas within a City’s jurisdiction; and
WHEREAS, the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (the “CKH Act”) governs changes in organization, including annexations such as those contemplated in this Agreement, and which changes in organization may need to be approved by the Mendocino LAFCo, and other local agencies; and
WHEREAS, the Parties anticipate changes in organization within the County, such as Annexations to the Cities, and desire to plan for the orderly and financially-viable transition of public services; and
WHEREAS, the Parties intend this Agreement to provide an equitable approach to distributing certain identified tax revenues in anticipation of changes in organization; and WHEREAS, recognizing that the residents of the Cities are also residents of the County, the Parties acknowledge their shared responsibility to provide adequate services to their shared residents and recognize the importance of the County’s and the Cities’ services and that those services complement each other for the benefit of their residents; and WHEREAS, the Parties recognize the importance of maintaining adequate service levels throughout the County and within the Cities to provide for the health, safety, and welfare of the residents of the County and the Cities. The Parties intend, given the mutual economic and other benefits that flow from annexations to the Cities, to cooperate as provided for in this Agreement to address the respective City’s and the County’s fiscal considerations in providing such services and their respective present and future economic and planning needs; and WHEREAS, for certain changes of organizations, such as annexations, Revenue and Taxation Code section 99 requires an agreement of the city and the county to a property tax revenue exchange and to provide a resolution of approval of the same by each legislative body to Mendocino LAFCo prior to consideration of the change of organization; and WHEREAS, the Parties intend this Agreement to satisfy the requirements of Revenue and Taxation Code section 99; and
WHEREAS, initiatives like the California Business Roundtable’s AG#21-0042A1 Initiative threaten local funding measures and may limit or restrict the ability to overlay local transaction and use taxes of an annexing entity to newly annexed territory.

AGREEMENT
NOW, THEREFORE, the Parties agree as follows:

1. Incorporation of Recitals.

The above Recitals are true and correct and are hereby incorporated into this Agreement.

2. Definitions.

The following terms as used in this Agreement shall have the following meanings:
“Annexation(s)” shall have the meaning set out in Government Code section 56017 or its successor, and any reorganization that includes an annexation. “Annexed Area(s): shall mean territory or territories which have been approved for annexation by Mendocino LAFCo.
“Annexation Effective Date” shall mean the date of the particular annexation, as may be specified in Mendocino LAFCo’s terms and conditions or by Government Code section 57202; provided, however, that such date falls after the Effective Date. “Annexor City” shall mean a City Party that is planning, pursuing, or has completed an Annexation.
“Annexed Tax Rate Area” (“ATRA” or “ATRAs”) shall mean any separate Tax Rate Area created for territory annexed after the Effective Date. “Change of Organization” shall mean the definition provided for in the CKH Act at, as of the Effective Date, Government Code section 56021 and shall also include a “reorganization” as defined in Government Code section 56073.

The “Designated Fort Bragg Area” shall mean that territory described in the attached Exhibit A.

The “Designated Ukiah Area” shall mean that territory described in the attached Exhibit B.
“Fiscal Year” shall mean July 1
st through June 30th of the following year.

The “Fort Bragg Balance Area” shall mean that territory described in the attached Exhibit A.
“Distribution” shall mean the allocation and provision of tax revenue from one Party to another Party as provided for in this Agreement in order to satisfy the requirements of Revenue and Taxation Code section 99.
“Mendocino LAFCo” shall mean the Mendocino County Local Agency Formation Commission.
“Property Tax Revenue” shall mean revenues derived from ad valorem taxes on real property and from other categories of secured and unsecured property taxes including and not necessarily limited to those described in the County’s annual distribution as Current Secured General, Current Unsecured General, Prior Secured General, Prior Unsecured General, SB 813 Supplemental General, Highway Property Rental, and HOPTR General. “Sales Tax Revenue” shall only mean those taxes collected in accordance with BradleyBurns. “State Action” shall mean any legislative, judicial, and/ or voter-approved initiative action that limits a City’s ability to apply a City-approved transaction and use tax to an Annexed Area.
“Tax Rate Area” (“TRA” or “TRAs”) shall mean those base tax revenue and/or incremental tax revenues available from an identified area. “Transient Occupancy Tax Revenue” (“TOT Revenue”) shall mean any tax lawfully imposed as an incident of short-term transient occupancy and excludes any revenue collected as the result of a City-specific tax measure that is greater than that collected by the County.

The “Ukiah Balance Area” shall mean that territory described in the attached Exhibit B.

3. Tax Distributions for Annexations.
a. Scope. As provided for in this Agreement and in no way expanding the provisions in subparagraph 3(b) to apply to any City other than Fort Bragg and Ukiah, the tax collection and distribution provisions in this Agreement shall apply to territory annexed to a Party as of the respective Annexation Effective Date. Prior to adopting a resolution of application to initiate a Change of Organization that includes an Annexation, the respective City shall meet with the County to consult on the proposed Change of Organization. During this consultation, the respective City shall provide to the County a map of the territory, a list of the APNs of the affected territory, and, if the City is subject to Paragraph 3(b), evidence that the proposal is Balanced. The date of this transmittal shall be referred to in this Agreement as the “Change of Organization Proposal Date”. b. Balanced Annexations. This subparagraph 3(b) shall apply only to the Cities of Fort Bragg and Ukiah. A proposal to annex territory within the respective Designated Area of Fort Bragg or Ukiah must be “Balanced” in accordance with this Paragraph 3.

Balanced Annexation(s) of such territory shall be referred to in this Agreement as a “Balanced Annexation(s)”.
i. The Parties shall presume that an Annexation of territory is a Balanced Annexation if Annexation of territory within a Designated Area is attended by annexing at least 98% of the same amount of territory of the respective Annexor City’s Balance Area; provided, however, that Annexation of territory within a Balance Area on or after the Effective Date that was not used for balancing purposes in the prior annexation shall be credited toward the presumption of a Balanced Annexation.
ii. The Parties acknowledge that Mendocino LAFCo has the authority, and may, in the course of its review of the Change of Organization alter the boundaries of the proposed Change of Organization in a manner that causes the Annexation to no longer be a Balanced Annexation, in which case the County can request an additional 30 day negotiating period, and, in that event, a new property tax exchange agreement would have to be negotiated pursuant to Revenue and Taxation Code section 99(b)(7) or the Mendocino LAFCo proceeding would terminate.
c. The Parties will, in accordance with law, take good faith and reasonable steps to implement the Agreement as soon as is feasible. Any dispute between the Parties regarding this subparagraph 3(c) shall be resolved in accordance with the dispute resolution process set forth in Paragraphs 5 and 12.

4. Tax Revenue Collection and Distribution.

Only the following taxes and tax collection and distribution provisions shall apply, as appropriate and described in this Paragraph 4, as of the relevant Annexation Effective Date. This Agreement shall not be construed to require an allocation of taxes to a City which are designated for a County service, such as the County library, over which the respective City shall not be assuming responsibility; nor shall this Agreement be construed to expand or reduce the categories of Property Tax Revenue distributed to a City as reflected in the County’s distribution of said revenues as of the Effective Date of this Agreement. a. Property Tax Revenue Collection and Distribution. As of the relevant Annexation Effective Date, the County shall distribute to the Annexor City the County’s general fund property tax revenue (County Auditor’s Fund Code A0001) generated in the annexation area as follows:
i. Half of the County’s portion of the “annual tax increment” (as defined in Revenue and Taxation Code section 96.5 as of the Effective Date) that does not exceed 2% of the property tax revenue in the prior year from the annexation area. ii. All of the County’s portion of the “annual tax increment” that exceeds 2% of the property tax revenue in the prior year from the annexation area, until the total property tax revenue received by the Annexor City equals 15% of the total property tax revenue generated in the annexation area.
iii. Once the total property tax revenue received by the Annexor City equals 15% of the total property tax generated in the annexation area, no additional portion of the County’s “annual tax increment” shall be distributed to the Annexor City. In other words, the City’s “property tax apportionment factor” (as calculated pursuant to Revenue and Taxation Code section 96.2 as of the Effective Date) in the annexation area shall not exceed 15%.
b. Bradley-Burns Sales Tax Revenue Collection and Distribution. As of the relevant Annexation Effective Date, the Annexor City shall collect all Bradley-Burns Sales Tax in the ATRA (the “ATRA Bradley-Burns Revenue”) and shall distribute to the County a share of the ATRA Bradley-Burns Revenue in accordance with this subparagraph (b). i. From the Annexation Effective Date until the start of the first full Fiscal Year immediately following the Annexation Effective Date, the Annexor City shall distribute to the County 100% of the ATRA Bradley-Burns Revenue. ii. Thereafter, for each subsequent full Fiscal Year, the amount of ATRA BradleyBurns Revenue the Annexor City distributes to the County in accordance with this Agreement shall be reduced by 1/15 (one-fifteenth) which the Parties agree shall be rounded to 6.667%. Therefore, for the first full Fiscal Year, the Annexor City shall distribute 93.333% of the ATRA Bradley-Burns Revenue to the County; for the second full year, the Annexor City shall distribute 86.666% of the ATRA BradleyBurns Revenue to the County; for the third full year, the Annexor City shall distribute

79.999% of the ATRA Bradley-Burns Revenue to the County; and so forth, reducing each subsequent year by 6.667%, until, as of the start of the fifteenth (15th) full Fiscal Year following the Annexation Effective Date, the Annexor City shall no longer distribute ATRA Bradley-Burns Revenue to the County.
iii. For any Distribution under this subparagraph (b), the Annexor City shall distribute the ATRA Bradley-Burns Revenue to the County within thirty (30) days of the Annexor City receiving the ATRA Bradley-Burns Revenue from the California Department of Tax and Fee Administration.
c. Transient Occupancy Tax Revenue Collection and Distribution. As of the relevant Annexation Effective Date, the Transient Occupancy Tax in the ATRA shall be the rate of the Annexor City. The Annexor City shall collect the Transient Occupancy Tax in the ATRA (the “ATRA TOT Revenue”) and shall distribute to the County a share of the ATRA TOT Revenue in accordance with this subparagraph (c). i. From the Annexation Effective Date until the start of the first full Fiscal Year immediately following the Annexation Effective Date, the Annexor City shall distribute to the County 100% of the ATRA TOT Revenue.
ii. Thereafter, for each subsequent full Fiscal Year, the amount of ATRA TOT Revenue the Annexor City distributes to the County in accordance with this Agreement shall be reduced by 1/5 (one-fifth) or 20%. Therefore, for the first full Fiscal Year, the Annexor City shall distribute 80% of the ATRA TOT Revenue to the County; for the second full Fiscal Year, the Annexor City shall distribute 60% of the ATRA TOT Revenue to the County; for the third full Fiscal Year, the Annexor City shall distribute 40% of the ATRA TOT Revenue to the County; and for the fourth full Fiscal Year, the Annexor City shall distribute 20% of the ATRA TOT Revenue to the County. As of the start of the fifth full Fiscal Year following the Annexation Effective Date, the Annexor City shall no longer distribute ATRA TOT Revenue to the County.
iii. For any Distribution under this subparagraph (c), the Annexor City shall distribute ATRA TOT Revenue to the County within thirty (30) days of the Annexor City collecting the ATRA TOT Revenue.

5. Reconciliation of Tax Revenue Collection and Distribution.

Upon the request of a Party to meet with another Party regarding the collection and Distribution of taxes between them in accordance with this Agreement, the respective Parties shall make all reasonable efforts to meet within thirty (30) days of such a request.

6. Modification of Sales Tax Revenue Distribution Due to State Action.

Should State Action be taken that limits a City’s ability to automatically apply a Cityapproved transaction and use tax to an Annexed Area, the affected Parties shall promptly meet and negotiate in good faith to amend this Agreement to address the resulting financial impacts in accordance with Paragraph 12, to include the Core Principles.

7. Regional Housing Needs Plan Allocation.
a. The Parties agree: a) the County’s Regional Housing Needs Plan (the “RHNP”) allocation was based on its unincorporated lands; b) subsequent Annexation(s) may limit the County’s ability to satisfy its obligations under the Housing Element Law; and c) the RHNP allocation should be adjusted to reflect the impact of an Annexation on the County’s obligations under the Housing Element Law. Therefore, the Parties agree, in the event that the relevant City or a non-party proposes to annex a specific territory, the relevant Parties will work together in good faith to attempt to reach a mutually acceptable agreement to transfer a portion of the County’s allocation to the relevant City. b. The following general principles shall be used as a framework to reach such an agreement:
i. Where a City Annexation includes undeveloped territory that the relevant City’s general plan and prezoning proposes for residential development, a portion of the County’s Reginal Housing Needs Allocation (“RHNA”) shall be transferred to the City in an amount equal to potential residential units, including accessory dwelling units (“ADU’s”). This transfer shall be calculated by using the City’s prezoning for each legal parcel. Should the territory include an approved subdivision, units will be transferred as identified on the approved tentative map or project description. If such transferred number of units is fewer than the number of units such territory is designated for in the County General Plan or in the Residential Sites Inventory of the County’s Housing Element, the relevant City and the County shall negotiate in good faith the amount to be transferred.
ii. Where a City Annexation includes developed territory that the relevant City designates and prezones for residential purposes, a portion of the County’s RHNA would be transferred to the relevant City in an amount equal to the unrealized units on underutilized properties for that area; provided, however, that such transfer shall not include ADUs or existing mobile home parks. This transfer shall be calculated by using the relevant City’s prezoning for each legal parcel. If such transferred number of units is fewer than the number of units such territory is designated for in the County General Plan or in the Residential Sites Inventory of the county’s Housing Element, the relevant City and the County shall negotiate in good faith the amount to be transferred.
iii. Where a City Annexation includes territory that the relevant City’s general plan and prezoning proposes for commercial or industrial purposes, no adjustment of the RHNP shall be required, unless the proposed Annexation includes commercial territories on the Residential Sites Inventory of the County’s Housing Element, in which case an amount equal to the identified residential units would be transferred to the relevant City.
c. The income-level of transferred units shall be negotiated in good faith per the existing MCOG Annexation policy and State law. The Parties acknowledge that meeting the need in the lower income category requires higher residential densities and proximity to services, that an Annexation may result in the loss of lands that would otherwise be available to the County to meet the lower income obligations, and that such losses are an important factor in the good faith negotiations.
d. Should a City seek to annex unincorporated territory for the purposes of openspace, agriculture or public facilities, no adjustment of the RHNP shall be required, unless any portion of the territory is designated for residential development in the County’s Residential Sites Inventory of the county’s Housing Element, in which case the parties shall negotiate a transfer in good faith.
e. If the County has already fulfilled its RHNA obligations for the current Housing Element Cycle, no modification of the RHNP allocation shall be required.

8. Other Agreements Affecting Rights and Obligations of This Agreement.

Notwithstanding anything in this Agreement to the contrary, this Agreement does not preclude one or more of the Parties from entering separate agreements regarding particular Annexations; provided, however, that nothing in any separate agreement shall affect the rights and obligations of those Parties not party to that separate agreement. To the extent terms in any such separate agreement are found to be in direct conflict with a term(s) in this Agreement as it relates to a Party which is not a party to the separate agreement, the term(s) in this Agreement shall control over those in the separate agreement.

9. Term of this Agreement.

This Agreement shall remain in effect for an initial term of twenty (20) years as of the Effective Date and shall then and thereafter have a rolling extension that automatically renews this Agreement every year for an additional five (5) years.

10. Withdrawal; Termination.
a. A Party may only withdraw from this Agreement with a July 1 st effective date (the
“Withdrawal Date”) and on no less than five (5) years’ notice to all other Parties in accordance with Paragraph 13. Such withdrawing Party shall perform all obligations under this Agreement until the Withdrawal Date. A withdrawing Party shall remain obligated to perform the obligations in this Agreement, including financial obligations, arising before the Withdrawal Date, even after the Withdrawal Date. b. This Agreement may only be terminated either: a) by written notice by the County of termination to the other Parties; or b) by unanimous written agreement of all Parties to this Agreement (either of which shall be referred to herein as “Notice of Termination”); provided, however, that, unless otherwise agreed to in writing, any termination may only take effect as of July 1st and no sooner than five (5) years after the Notice of Termination (the “Termination Date”). Upon Notice of Termination, the Parties shall remain obligated to perform the obligations in this Agreement, including financial obligations, arising before the Termination Date, even after the Termination Date.

11. Amendment; Related Tax-Sharing Agreements.
a. Any amendment to this Agreement shall be negotiated in good faith and in accordance with the following Core Principles:

1. Simplicity: any amendment should be understandable, not unreasonably complicated, and readily-implemented and verified.

2. Mutual benefit through economic growth.

3. Maintain normal revenue sources for the respective Party: for example, the majority of property taxes should continue to go to the County and Bradley Burns Sales Tax Revenue should go to the respective City.

4. Protect funding for County-wide services and relieve ongoing service costs.

5. Provide the respective City with appropriate financial resources to meet assumed municipal service costs.
b. Any amendment to this Agreement must be approved in writing by unanimous consent of all Parties; provided, however, that any amendment to this Agreement which affects only certain Parties (a “Related Tax Sharing Agreement”) may be agreed to by only those certain Parties so long as such Related Tax Sharing Agreement is in writing and notice is provided to the other Parties to this Agreement.

12. Dispute Resolution.
a. If, at any time during the term of this Agreement, any dispute arises between or among the Parties regarding the interpretation or implementation of this Agreement, including an alleged breach of this Agreement, the Parties will, in the first instance, attempt in good faith to meet to discuss and informally resolve the dispute through designated representatives. The Parties must give written notice of the existence and subject of a dispute (“notice of dispute”), which notice shall commence the dispute resolution process of this Agreement.
b. If, within thirty (30) days of service of a notice of dispute, unless extended by mutual agreement of the respective Parties, the respective Parties have not resolved the dispute through informal mediation, , the matter shall be submitted to the Judicial Arbitration and Mediation Service (JAMS), or an equivalent mediation service, or a mutually agreeable mediator, for formal mediation by a single mediator who should have technical or legal expertise or experience with public financing, taxation, and local government agencies. The mediator will be selected by unanimous consent of the respective Parties, but if unanimous consent cannot be obtained, the mediator will be selected at random from a list of mediators to be provided by the respective Parties. c. Any Party may commence formal mediation by providing to the mediator and the other Parties a written request for mediation, setting forth the subject of the dispute and the relief requested. If the formal mediation process has not concluded or has not resolved the dispute within sixty (60) days of a written request for mediation, the mediation process will be deemed completed, unless the Parties extend the sixty-day period in writing.
d. If the dispute is not resolved by informal or formal mediation, each Party will be free to pursue whatever legal or equitable remedies may be available. No Party shall be permitted to file a legal action without first complying with the requirements of this Paragraph. This provision shall not waive or otherwise affect the applicable provisions of law governing claims against a public entity or the applicable statutes of limitation. e. The fees and expenses incurred as a result of any dispute resolution activities, including attorney fees, mediator fees and costs, expert costs, and other expenses, shall be borne solely by the Parties involved in the dispute and participating in the mediation.

The Parties involved in the dispute will share the mediator’s expenses on an equal basis.

Should a dispute go to trial before a court of competent authority and jurisdiction, the prevailing party in such court proceeding shall be entitled to recover their reasonable attorney fees and costs; provided, however, that such attorney fees and costs shall not include fees and costs associated with efforts preceding the court proceeding.

13. Notices.

Whenever notice or other communication is permitted or required by this Agreement, it shall be deemed given: (i) when personally delivered; or (ii) when received, if delivered by overnight courier or email (if email receipt is acknowledged in writing); or (iii) forty-eight (48) hours after it is deposited in the United States mail with proper first-class postage affixed thereto and addressed as follows:

To County: County of Mendocino
Attn: Board Chair and Chief Executive Officer
501 Low Gap Road
Ukiah, CA 95482
Email: [email protected]
To City of Fort Bragg: City of Fort Bragg
Attn: Mayor and City Manager
416 N. Franklin Street
Fort Bragg, CA 95437
Email: [email protected]
To City of Point Arena: City of Point Arena
Attn: Mayor and City Manager
451 School Street
Point Arena, CA 95468
Email: [email protected]
To City of Ukiah City of Ukiah
Attn: Mayor and City Manager
300 Seminary Avenue
Ukiah, CA 95482
Email: [email protected]
To City of Willits City of Willits
Attn: Mayor and City Manager
111 E. Commercial Street
Willits, CA 95490
Email: [email protected]

14. No Third-Party Beneficiary Rights.

This Agreement is only for the benefit of the Parties and shall not be construed as or deemed to operate as an agreement for the benefit of any third party or parties, and no third party or party shall have any right of action or obtain any right to benefits or position of any kind by reason of this Agreement.

15. Assignment; Delegation.

No Party shall assign, sublet, or transfer any interest in this Agreement or any duty hereunder without written consent of the other Parties, and no assignment shall be of any force or effect whatsoever unless and until the other Parties shall have so consented.

16. Hold Harmless; Indemnity.

To the fullest extent permitted by law, each of the Parties (the “Indemnifying Party”) agrees to save, indemnify, defend and hold harmless each other Party and its officers, agents and employees (“Indemnified Parties”) from any liability, claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses, or costs of any kind, whether actual, alleged or threatened, including attorney fees and costs, court costs, interest, defense costs, and expert witness fees, which arise out of, or are in any way attributable in whole or in part to, negligent or intentionally wrongful acts or omissions of an Indemnifying Party or its employees except such losses to the extent caused by the negligence or intentionally wrongful act of an Indemnified Party.

17. Entire Agreement; Counterparts.

This Agreement, including its exhibits and any attachments, is intended both as the final expression of the Agreement among the Parties with respect to the included terms and as a complete and exclusive statement of the terms of the Agreement. This Agreement may be transmitted electronically and executed in counterparts, each such executed electronic copy shall be admissible for any purpose and in any judicial or administrative proceeding as evidence of the agreement between the Parties. Signatures may be exchanged by emailed pdf or other electronic form with the same force as original signatures.

18. Agreement Controlling; Exhibits.

In the event of a conflict between the text of this Agreement and any attachment to it, the text shall prevail. All exhibits to which reference is made are incorporated into this Agreement as though fully set forth at length, whether or not actually attached.

19. Construction.

This Agreement shall not be construed against any Party in the event of an ambiguity.

The transactions contemplated in this Agreement have been negotiated at arms-length, between persons sophisticated and knowledgeable in the matters dealt with in this Agreement.

Accordingly, any rule of law or legal decision that requires interpretation of ambiguities against the Party who has drafted it is inapplicable and waived. The provisions of this Agreement shall be interpreted in a reasonable manner to effectuate the intent and purposes of the Parties to this Agreement as if they had been jointly drafted by the Parties. The headings and sub-headings in this Agreement are intended solely to assist the reader and are in no way intended to create binding terms between the Parties.

20. Governing Law.

This Agreement shall be governed by and construed in accordance with the laws of the State of California.

21. Severability.

Should any part, term, portion, or provision of this Agreement or the application thereof to any person or circumstances be in conflict with any State or Federal law, or otherwise be rendered unenforceable or ineffectual, including by amendment or repeal of a statute, the validity of the remaining parts, terms, portions or provisions, or the application thereof to other persons or circumstances shall be deemed severable and shall not be affected thereby, unless the remaining portions of the Agreement no longer provide for an equitable approach to distributing certain identified tax revenues or unless the Agreement cannot be construed in substance to continue to constitute the Agreement that the Parties intended to enter into in the first instance.

22. Warranty of Legal Authority.

The Parties’ Legislative Bodies have each authorized execution of this Agreement, as evidenced by the signatures below. Those who sign below warrant for the benefit of the Parties for which they do not sign that they have actual authority to execute this Agreement and to bind to it the Party for which they sign.

IN WITNESSS THEREOF, the Parties have caused this Agreement to be executed and attested by their proper officers thereunto duly authorized as of the Effective Date.

COUNTY OF MENDOCINO
Date: By:

Maureen Mulheren, Chair of the Board of
Supervisors
Approved to Form:

County Counsel
Attest:
, County Clerk

CITY OF FORT BRAGG
Date: By:
, Mayor
Approved to Form:

City Attorney
Attest:
, City Clerk

CITY OF POINT ARENA
Date: By:
, Mayor
Approved to Form:

City Attorney
Attest:
, City Clerk

CITY OF UKIAH
Date: By:
, Mayor
Approved to Form:

City Attorney
Attest:

Kristine Lawler, City Clerk

CITY OF WILLITS
By:
, Mayor
Approved to Form:

City Attorney
Attest:
, City Clerk
Major Rivers Fort Bragg Designated Area
Highways Fort Bragg Balance Area
Municipal Improvement District City of Fort Bragg SOI MASTER TAX SHARE AGREEMENT

EXHIBIT A
0 750 1,500 Feet
0 0.15 0.3 Miles 1:18,000
Municipal Improvment District SOI City Limits

D N EE A

JOHNSON LANE
I D
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PARK STREET

FLORENCE STREET
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Major Rivers 2040 General Plan Annexation Areas
Highways City of Ukiah SOI
Ukiah Designated Area City Limits MASTER TAX SHARE AGREEMENT

EXHIBIT B
0 1,750 3,500 Feet
0 0.375 0.75 Miles 1:42,000
Ukiah Balance Area

OW GAP R NE

BRUSH STREET
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TINDALL RANCH ROAD
NI LAN
June 6, 2024
Willits Community Services & Food Bank
344 Railroad Avenue
Willits, Ca 95490
City Manager Brian Bender
Mayor Saprina Rodriguez and Council Members
111 E. Commercial Street
Willits, CA. 95490
Dear City Manager Bender, Mayor Rodriguez and Council Members, Willits Community Services and Food Bank appreciates our long partnership with the City of Willits. Together, we have worked to provide a robust safety net for those who are struggling, to ensure that no one will go hungry and shelter those cold in the winter.

The locally increasing need for food supplementation in conjunction with declining individual donations has challenged our ability to sustain services. We are looking to every possible source of funding to help us maintain our ability to provide food to those in need.

We are seeking grant funding, including the remainder of funding from the City's Cal-Recycle Food Recovery Grant (SB 1383 Grocery Recovery Program) as well as additional grant funding of $200,000 to help us maintain our services through the current budget year.

The attached proposal describes our work and our needs. Again, it is with appreciation for past support that we approach the City with this request, but also with urgency as we carefully monitor our remaining resources necessary to sustain this critical work.

Sincerely,
��'� Kim Tippit
Executive Director
8b

Item No. 9a
Meeting Date: June 26, 2024

AGENDA SUMMARY REPORT
To: Honorable Mayor and Council Members
From: Walter Kolon, Services and Facilities Director
Agenda Title: PRESENTATION OF THE ANNUAL GROUNDWATER REPORT AND DISCUSSION OF

CONTINUED USE OF GROUNDWATER UNDER THE CURRENT GROUNDWATER OPERATIONAL USE POLICY AND PROVIDE DIRECTION ON POTENTIAL WATER MONITORING UPGRADES.

Type: Presentation Consent Regular Agenda Public Hearing Urgent Time: 25:00 Summary of Request: In April 2023, Council adopted the Groundwater Operational Use Plan as a condition of the approval of the Groundwater Resiliency Improvement Project No. 21-3061. The Plan established guidelines for the use of the Groundwater Treatment Plant based on operational circumstances. The Plan also implemented a monitoring program with data collected from three monitoring wells within a 2,400 feet distance from the Elias Production Well.

EBA Engineering (one of the City’s on-call engineering firms) prepared the Report for 2023-2024, which summarizes groundwater level data for the three wells, water quality results, and groundwater production totals from April 15, 2023 to April 14, 2024. The Report presents the following information: (1) Overview of groundwater production wells and monitoring wells utilized by the City; (2) Groundwater production totals for the City’s municipal production well (Elias Replacement Well); (3) Groundwater elevation measurements in City and Mendocino County Resource Conservation District (MCRCD) monitoring wells; and (4) Results of analytical laboratory testing of water quality samples. EBA will present the findings of the Report and answer questions relating to the Report’s contents.

The scope of the Report is limited to the data collected from the three wells, production amounts, and compilation of water quality data provided by the City. If the Council is interested in expanding the scope of analysis for the future, the Report lists recommendations for improvements to the Groundwater Monitoring Program to provide a more thorough analysis of pumping effects on the aquifer. This would include adding telemetric flow meters to the Elias Replacement Well and the MCRCD monitoring wells to better characterize aquifer conditions and pumping use. EBA is also currently in the process of completing the Groundwater Flow Model Project and Containment Flow Model Project as directed in 2023 by staff.

Results will be included in a supplemental Report.

As the Report demonstrates, groundwater can be used to supplement the surface water supply within the use parameters outlined in the Plan. The Plan provides operators with flexibility and parameters to use groundwater to facilitate the annual flushing program, provide an alternate water source during maintenance activities or emergency events involving the surface water plant or supply, supplement surface water in response to any major fire events, and for routine operation of the groundwater plant to exercise the equipment and ensure operational integrity. Operators can utilize groundwater to facilitate the annual flushing of the distribution lines to purge the lines of accumulated sediment. Additionally, groundwater can be used during the summer months to augment water supply and manage reservoirs levels.

The Groundwater Operational Use Plan employs adaptive management techniques; therefore, if the Report showed a steady decline without full recharge during the wet season, staff would recommend modifications to the Use Plan. Data collected over the past year shows full recharge of groundwater levels during the wet weather months; therefore, staff recommends continuing use under the current plan without modification.

Staff seeks direction from Council on whether to pursue the Report’s recommendations:

1. Install telemetric flow meters on the Elias Replacement Well to provide a direct correlation of fluctuations of water levels within monitoring wells as a response to pumping from the Elias Replacement Well.

2. Install telemetric groundwater monitoring equipment in the Elias Replacement Well to measure groundwater levels during pumping conditions.

3. Survey top of casing elevations for the MCRCD monitoring wells to reconcile the spatial coordinates and elevations with the City monitoring wells to ensure that all monitoring wells are on the same vertical and horizontal datum.

4. Install telemetric flow meters and telemetric groundwater monitoring equipment on all MCRCD monitoring wells to better characterize aquifer conditions and pumping use in these MCRCD monitoring wells.

If the Council supports all or any individual recommendations, the next step consists of having EBA compose, or, alternatively, the Council can instruct staff to issue a Request for Proposals to solicit responses from other vendors.

Attached is the Annual Groundwater Report for 2023-2024.

Recommended Action: Continued use of groundwater under the current Groundwater Operational Use Plan without modification and provide direction on adding groundwater monitoring equipment per provided recommendations.

Alternative(s): None.

Fiscal Impact: The engineers’ estimates of probable costs for the recommended tasks are unknown at this time.

Personnel Impact: Acceptance of the Annual Groundwater Report incurred minimal staff resources.

Implementing any of the recommended tasks will require project management from Services & Facilities. 2021 Adopted Goals: This item supports Goal #1 for Public Works…Maintain and improve infrastructure systems of water, wastewater, public facilities and streets capable of managing future growth while responding to current City needs. Specifically, the item helps to achieve Policy #1.2 Complete and implement a comprehensive Groundwater Management Plan as listed under the as mentioned Goal #1.

California Environmental Quality Act: Not applicable.

This Item Relates to the following General Plan Element: N/A Land Use Circulation Conservation and Open Space Noise Housing Public Services and Facilities, Parks and Recreation Economic Development
Reviewed by: City Manager City Attorney Assistant City Manager City Clerk Finance Director Human Resources Risk Manager
Council Action: Approved Denied Other: ________________________________________ Records: Agreement Resolution #_________ Ordinance #_________ Other _________ 2023–2024 ANNUAL GROUNDWATER REPORT

CITY OF WILLITS
111 EAST COMMERCIAL STREET
WILLITS, CALIFORNIA 95490
EBA Project No. 21-3061, Task Order 11
Prepared for:

Brian M. Wallace

PE, MS, MBA, QSD
Project Engineer
Matthew J. Earnshaw
PG, CHg, CEG
Senior Hydrogeologist
Prepared June 20, 2024
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 1 TABLE OF CONTENTS
1 Introduction .............................................................................................................. 2

1.1 Background........................................................................................................ 2

1.2 Groundwater Operational Use Plan ................................................................... 4

1.3 Groundwater Monitoring Network....................................................................... 5 2 Groundwater Supply and Production ....................................................................... 7

2.1 Groundwater Supply .......................................................................................... 7

2.2 2023-2024 Groundwater Production Totals ....................................................... 8 3 Groundwater Conditions .......................................................................................... 8

3.1 Monitoring Well Groundwater Elevations ........................................................... 8

3.1.1 City of Willits Groundwater Elevation Hydrographs ................................... 9

3.1.2 MCRCD Groundwater Elevation Hydrographs......................................... 11

3.2 Water Quality ................................................................................................... 13 4 Conclusions ........................................................................................................... 14 5 Recommendations ................................................................................................. 15 6 Limitations.............................................................................................................. 15 7 References............................................................................................................. 16 APPENDIX A – FIGURES
Figure 1 – Location Map
Figure 2 – Site Map
Figure 3 – Geologic Map
Figure 4 – Well Index Map
APPENDIX B – WELL CONSTRUCTION INFORMATION
APPENDIX C – WATER QUALITY LABORATORY TESTING SUMMARY
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 2 1 INTRODUCTION
EBA Engineering (EBA) is pleased to present the following 2023–2024 Annual Groundwater Report (Annual Report) prepared for the City of Willits (City) to meet the requirements provided within the Groundwater Operational Use Plan – City of Willits Groundwater Resiliency Improvement Project (GWOUP). The GWOUP provides guidelines for the use of the Elias Replacement Well and operation of the City Groundwater Treatment Plan (GWTP). In general, this Annual Report presents the following information:
• Overview of groundwater production wells and monitoring wells utilized by the City;
• Groundwater production totals for the City’s municipal production well (Elias Replacement Well);
• Groundwater elevation measurements in City and Mendocino County Resource Conservation District (MCRCD) monitoring wells; and
• Results of analytical laboratory testing of water quality samples.

Please note that the time interval for the information and data presented herein is from April 15, 2023 through April 14, 2024 in accordance with the GWOUP. This Annual Report is expected to be presented to City Council at the second meeting in June 2024.

1.1 BACKGROUND
Willits is located in the central portion of Mendocino County, California, and is commonly referred to as “the gateway to the redwoods”. The City's water supply is provided by the Centennial and Morris reservoirs and the Elias Replacement Well. It is EBA’s understanding that the Elias Replacement Well is primarily utilized for emergency, backup, and augmentative water supply on an as needed basis.

Groundwater that is pumped from the Elias Replacement Well is conveyed to the GWTP for distribution to the potable water supply system. Three groundwater monitoring wells are completed in the vicinity of the Elias Replacement Well. These monitoring wells are equipped with pressure transducers and data loggers to record groundwater elevation measurements. The City-owned parcels where the monitoring wells are situated are illustrated on Figure 1 – Location Map (Appendix A). These monitoring wells include: the Elias Test Well, Long 20 Test Well (deep), and Long 20 (shallow). Figure 2 – Site Map (Appendix A) depicts the location of the Elias Replacement Well and the associated monitoring wells equipped with data logger equipment.

Willits is situated in the central-west region of Little Lake Valley, an approximately 16- square-mile irregularly-shaped basin located in the Coast Range Geomorphic Province which is characterized by a series of northwest-trending mountain ranges and valleys.

L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 3 Little Lake Valley is underlain by two primary water-bearing hydrogeologic formations that comprise the Little Lake Valley Groundwater Basin (LLVGB).

The LLVGB is designated as a “very low priority basin” as prioritized by the Sustainable Groundwater Management Act (SGMA) which suggests that the basin is at low risk of over drafting and that certain provisions (i.e., the formation of a groundwater sustainability agency) is not a requirement for LLVGB at this time. The LLVGB serves as a secondary source of drinking water for the City and provides water supply for the population living in the county that are within the LLVGB.

The two primary water-bearing hydrogeologic formations in the LLVGB are the Holocene alluvial deposits (alluvium) and the underlying Pliocene to Pleistocene Continental Basin Deposits (Continental Basin Deposits). The alluvium is composed of sands, silts, clays, and uncemented gravels to a maximum estimated thickness of 250 feet. Hydrogeologic conditions in the alluvium are mostly confined to semi-confined beneath extensive deposits of fine-grained sediments. Unconfined conditions are reported to occur along valley margins and in shallow alluvium near creeks. Wells constructed within the alluvial aquifer can yield up to several hundred gallons per minute (gpm). The specific yield was estimated at approximately eight percent (DWR, 2004), which is the volume of water that can drain by gravity from a saturated volume of material divided by the total volume of that material.

The Continental Basin Deposits consist of poorly sorted and consolidated gravels, sands, silts, and clays which are interbedded with clay beds. The thickness of these Continental Basin Deposits is variable across the basin and ranges from a thin veneer along the valley margins to a maximum thickness of 1,500 feet in the southwestern portion of the basin. The Continental Basin Deposits are generally compact to semiconsolidated and, as such, wells are less productive (1 to 45 gpm). Groundwater is understood to occur under confined to semi-confined conditions (DWR, 2004). Please refer to Figure 3 – Geologic Map for an illustration of the LLVGB boundary and geologic characteristics.

Studies and reports reviewed by EBA prior to and during the preparation of this Annual Report include the following:
• GWOUP – City of Willits Groundwater Resiliency Improvement Project, prepared by City of Willits, undated;
• SGMA Basin Prioritization – Little Lake Valley (1-013), California Department of Water Resources (DWR), dated March 2023;
• Little Lake Valley Groundwater Management Plan, prepared by LACO Associates, dated August 18, 2020;
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 4 • Hydrogeologic Evaluation – Long 20 Test Well, prepared by LACO Associates, dated September 14, 2018;
• Elias Replacement Well – Installation and Aquifer Test (Pumping Test), prepared by GHD, dated October 2015;
• Drinking Water Source Assessment, prepared by Rod Wilburn, dated October 29, 2015.
• Water Supply Reconnaissance, prepared by Nicholas M. Johnson – Water Resources Consultant, dated April 25, 2008;
• Water Supply Planning Study for City of Willits, prepared by West Yost & Associates, dated February 2006.
• Little Lake Valley Groundwater Basin – California’s Groundwater Bulletin 118, prepared by the DWR, dated February 27, 2004;
• Groundwater Study for City of Willits, prepared by the DWR – Northern District, dated August 5, 1987;
• Ground-water Resources in Mendocino County, California, prepared by C. D.

Farrar, dated July 1986; and
• Geology and Ground Water in Russian River Valley Areas and in Round, Laytonville, and Little Lake Valleys Sonoma and Mendocino Counties, California, prepared by G.T. Cardwell, dated 1965.

1.2 GROUNDWATER OPERATIONAL USE PLAN
The GWOUP was prepared to provide guidelines for City groundwater pumping operations and is intended to be a living document that employs adaptive management techniques. The guidelines established are described to be reassessed as additional monitoring data is gathered over time. As described within the GWOUP, groundwater production by the City is allowable for the following circumstances:
• During emergency events when the Public Works Director determines there is a risk to surface water, or additional supplies are necessary to offset the emergency. The Public Works Director and/or City Manager will bring this to City Council at the first viable opportunity for review and approval. • During routine annual flushing of the distribution system to reduce brown water issues and provide clean water to the residents and business owners of Willits; L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 5 • During maintenance activities related to the reservoirs, the surface water treatment plant, the distribution infrastructure, or other water system maintenance where the Public Works Director or Chief Plant Operator determines that the water supply for the community must be supplemented by groundwater;
• Regular operation of the groundwater plant to exercise the equipment, ensure operational integrity, and to ensure that groundwater is available should an emergency arise. The City Council has the discretion to use groundwater to prevent emergencies, address specific events, or when the Council determines the use of groundwater is necessary to support needs of the community; and • To supplement the use of surface water for any major fires that could affect the community and surrounding areas.

The GWOUP also specifies groundwater use guidelines. These guidelines limit average monthly groundwater use to 8 million gallons per month for municipal purposes. This limit may be exceeded if an emergency situation occurs or if regular operations and maintenance of the City’s water system requires additional water. If these circumstances occur, the GWOUP specifies that City Council be informed and a plan to manage groundwater usage during these changed conditions should be prepared.

Further, the GWOUP specifies that groundwater level monitoring will be performed with a focus on monitoring wells within close proximity to the Elias Replacement Well. The GWOUP includes coordination of groundwater monitoring efforts with the MCRCD to collect additional information from the City’s closest neighboring wells. Groundwater elevation data collected from the monitoring wells identified as Long 20 Test Well (deep) and Long 20 (shallow), which are discussed in more detail below, were proposed to be published on the California State Groundwater Elevation Monitoring (CASGEM) website for public viewing. Thus far, the Long 20 Test Well (deep) dataset has been uploaded to CASGEM and efforts are underway to upload data collected from Long 20 (shallow).

Finally, water quality testing requirements were established for iron, manganese, and arsenic in both raw and treated groundwater on a quarterly basis. Annual testing requirements include nitrates and the testing regimen required by the Division of Drinking Water under the City’s public water supply permit (Water System Number CA2310004).

1.3 GROUNDWATER MONITORING NETWORK
The City monitors groundwater elevations in three groundwater monitoring wells that are equipped with datalogging pressure transducers in the vicinity of the Elias Replacement Well which continuously measure and record groundwater levels at 15- minute intervals. These monitoring wells include the Elias Test Well, Long 20 Test (deep), and Long 20 (shallow). The pressure transducer data is transmitted by telemetry equipment and stored on the City’s Trimble Unity® database system to allow for real- L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 6 time remote monitoring of groundwater data. Pressure transducer data is converted to depth to water (DTW) measurements relative to the top of casing (TOC) of each respective monitoring well. Please note that there is no groundwater monitoring system installed in the Elias Replacement Well, and that the conditions observed in the Elias Test Well are assumed to be indicative of aquifer response due to pumping the Elias Replacement Well. Please refer to Figure 2 – Site Map (Appendix A) for the locations of monitoring wells equipped with pressure transducers which allow for continuous monitoring of groundwater elevations.

In addition to the three monitoring wells discussed above, the groundwater monitoring network also consists of a well field with approximately 15 additional groundwater monitoring wells spanning over eight parcels. These additional groundwater monitoring wells are managed by Mendocino County Resource Conservation District (MCRCD) staff. The MCRCD is a local government agency that works to conserve and enhance natural resources such as soil, water, and wildlife, and is currently managing the 101 Highway Willits Bypass Wetland Mitigation Project (Wetland Mitigation Project). The total area encompassed by the entire well field is approximately 1.04 square miles (664 acres). Please refer to Figure 2 – Site Map (Appendix A) for an illustration of the MCRCD monitoring well locations.

It should be noted that several of the additional monitoring wells administered by MCRCD are also utilized as groundwater production wells for irrigation of the Wetland Mitigation Project. Based on correspondence with MCRCD staff in June 2024, it is EBA’s understanding that monitoring well W-7 is used for irrigation purposes, W-3 is used for providing water supply for cattle, and that E-9 is used for domestic pumping based on a site visit in November of 2022. As such, the respective well hydrographs may exhibit groundwater drawdown conditions that are due to irrigation pumping and not necessarily correlated with pumping of the Elias Replacement Well.

The scope of evaluation for this Annual Report is limited to evaluation of groundwater level fluctuations within monitoring wells located in close proximity to the Elias Replacement Well and for which sufficient groundwater level data is available for the 2023-2024 reporting period (i.e., pressure transducer datasets for the Elias Test Well, Long 20 [shallow], and Long 20 Test Well [deep] from April 15, 2023 through April 14, 2024). Available groundwater elevation data for some of the MCRCD monitoring wells is included (i.e. Benbow 1, W-3, E-9 and W-7).

Please note that data collection for all MCRCD wells ceased near the end of 2023 due to staffing issues within the MCRCD. The district experienced a significant shortage of personnel, which hindered their ability to maintain regular monitoring and data acquisition. Efforts to resume data collection are contingent upon resolving these staffing challenges and ensuring adequate resources are available to support continuous groundwater level monitoring in the future.

L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 7 A summary of the monitoring wells included within this Annual Report and their respective locations is provided below in Table 1.3-1.

TABLE 1.3-1 CITY GROUNDWATER MONITORING WELL CHARACTERISTICS Well Name Latitude
(WGS 84)
Longitude
(WGS 84)
TOC
Elevation
(NAVD88)
Ground
Elevation
(NAVD88)
Well
Depth
(feet)
City of
Willits
Elias Test
Well 39.4374 -123.3427 1,328.9 1,324.6 206
Long 20
Test Well
(deep)

39.4311 -123.3398 1,337.6 1,333.7 200
Long 20
(shallow) 39.4310 -123.3407 1,334.3 1,332.4 17.5(A)
MRCD
Benbow 1 39.4249 -123.3377 1,339.3 1,338.0 145
W-3 39.4420 -123.3460 1,327.4 1,327.0 46
E-9 39.4284 -123.3240 1,338.3 1,337.0 68
W-7 39.4372 -123.3408 1332.6 1,331.0 145
TOC = Top of Casing.

NAVD88 = North American Vertical Datum of 1988 (A) = Measured by City of Willits in May 2023.

The well elevation values presented above were utilized to convert the DTW measurements from the groundwater monitoring wells to groundwater elevations in feet NAVD88. EBA utilized available survey data (ground elevation and/or top of monitoring well standpipe) and field measurements collected on November 15, 2022 to calculate the TOC elevations shown in Table 1.3-1 above. MCRCD ground surface elevations were estimated using Google Earth and converted to NAVD88 using a vertical datum transformation tool (NOAA, 2024). It should be noted that the City of Willits and MCRCD well spatial data were surveyed using different methods. As such, the provided spatial information should be considered approximate.
2 GROUNDWATER SUPPLY AND PRODUCTION

2.1 GROUNDWATER SUPPLY
The Elias Replacement Well was drilled in 2015 to a total depth of 220 feet and was constructed with 12-inch diameter 304 stainless steel casing to a depth of 170 feet below ground surface (bgs). A 0.09-inch slotted stainless steel continuous wire wrap screen was placed from 90 to 120 feet bgs and from 130 to 160 feet bgs with the intent of targeting the shallow and middle aquifers (GHD, 2015). A #6 silica sand filter pack was installed from 55 to 170 feet BGS and the well was completed with a five-foot L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 8 bentonite seal (50 to 55 feet BGS) and a 50-foot sanitary seal (zero to 50 feet bgs).

GHD calculated that the Elias Replacement Well was capable of a maximum pumping rate of 1,068 GPM but recommended that a 20 to 40% safety factor be maintained and that maximum flow rate for the well be limited to 600 to 800 GPM. Please note that available well construction drawings and borings logs (GHD, 2015 & LACO, 2018) are included in Appendix B.

2.2 2023-2024 GROUNDWATER PRODUCTION TOTALS
Table 2.2-1 below provides the total volume of groundwater pumped from the Elias Replacement Well between April 2023 and April 2024.

TABLE 2.2-1 ELIAS REPLACEMENT WELL MONTHLY GROUNDWATER PRODUCTION TOTALS Month and Year Gallons Acre-feet
April 2023 4,354,000 13.4
May 2023 2,762,000 8.5
June 2023 750,000 2.3
July 2023 1,900,000 5.8
August 2023 0 0
September 2023 0 0
October 2023 0 0
November 2023 0 0
December 2023 0 0
January 2024 0 0
February 2024 0 0
March 2024 0 0
April 2024 0 0
N/A = Not Available.

Based on the data presented above in Table 2.2-1, it is estimated that the Elias Replacement Well pumped 9,766,000 gallons (approximately 30 acre-feet) during the April 2023 to April 2024 groundwater monitoring period. Monthly groundwater production volume data was not provided by city staff for April 2024. The GWOUP stipulates that average monthly use should be limited to 8 million gallons per month for domestic purposes during regular conditions. As such, the amount of groundwater pumped during the reporting period is in conformance with the GWOUP requirements. 3 GROUNDWATER CONDITIONS

3.1 MONITORING WELL GROUNDWATER ELEVATIONS
Groundwater elevations fluctuate seasonally based on aquifer budget components (variability in recharge from precipitation, recharge or discharge from adjacent hydrogeologic formations, boundary conditions such as streams or lakes, and evapotranspirative losses) and from groundwater production. Routine monitoring of groundwater levels provides the necessary data to characterize these fluctuations and L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 9 provides water managers with valuable information for groundwater management. In general, groundwater levels are considered “sustainable” if they rebound seasonally after pumping occurs. This is traditionally considered an indication that an aquifer has sufficient inflows to recharge groundwater in storage. As such, this would typically mean that overdraft conditions are not expected to be present.

The scope of this Annual Report includes an evaluation of pressure transducer data collected by the City from the Elias Test Well, Long 20 Test Well (deep), Long 20 (shallow), and by the MRCD from the Benbow-1, W-3, E-9, and W-7 monitoring wells.

The hydrographs shown hereafter for the City wells were prepared based on 15-minute groundwater monitoring data from the Trimble Unity® online database system (Trimble Unity, 2024) that is administered by City staff and hand measurements performed by the MCRCD staff. As mentioned previously, groundwater conditions observed in the Elias Test Well are assumed to be indicative of aquifer response to pumping the Elias Replacement Well due to similar well construction details and their close proximity to each other.

3.1.1 City of Willits Groundwater Elevation Hydrographs The Elias Test Well hydrograph is presented below as Exhibit 3.1-1.

Exhibit 3.1-1 – Elias Test Well Hydrograph
Groundwater elevations were in a declining trend from approximately 1,327.6 feet NAVD88 to approximately 1,322.6 feet NAVD88 for a total decline of 5 feet between April 2023 and July of 2023. Upward and downward groundwater elevation fluctuations (hereinafter referred to as oscillations) are present on the hydrograph between April 2023 and July 2023. These oscillations are presumed to be indicative of pumping cycles from the Elias Replacement Well, which is located approximately 55 feet away.

The Elias Replacement Well was not operated during the period from August 2023 to April 2024. In August 2023, the overall trend in groundwater elevation is reversed, and groundwater elevations rose in the monitoring well into early February 2024. Please 1,318.0
1,320.0
1,322.0
1,324.0
1,326.0
1,328.0
1,330.0
1,332.0
1,334.0
1,336.0
1,338.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
Elias Test Well Ground Surface Top of Casing
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 10 note that data indicates that the well was under artesian conditions for nearly the entire monitoring period. In general, groundwater conditions quickly returned to artesian conditions following the cessation of pumping from the Elias Replacement Well.

The Long 20 Test Well (deep) hydrograph is presented below as Exhibit 3.1-2.

Exhibit 3.1-2 – Long 20 Test Well (deep) Hydrograph
Please note that the form of the Long 20 Test Well (deep) hydrograph is generally similar to the Elias Test Well hydrograph and that the Long 20 Test Well (deep) is approximately 2,400 feet from the Elias Test Well. As illustrated above in Exhibit 3.1-2, groundwater elevations were in a declining trend from approximately 1,331.6 feet NAVD88 to approximately 1,327.1 feet NAVD88 feet for a total decline of approximately

4.5 feet between May 2023 and July 2023. In August 2023, the overall trend in groundwater elevation is reversed following cessation of pumping from the Elias Replacement Well, and groundwater elevations rose in the monitoring well into early February 2024. In general, groundwater conditions quickly rose, eventually peaking in mid-March 2024 at a value of approximately 1,333.2 feet NAVD88. Higher groundwater elevations were present in March and April of 2024 than those observed at the beginning of the monitoring period.

The Long 20 (shallow) hydrograph is presented on the following page as Exhibit 3.1-3.

Exhibit 3.1-3 – Long 20 (shallow) Hydrograph
1,318.0
1,320.0
1,322.0
1,324.0
1,326.0
1,328.0
1,330.0
1,332.0
1,334.0
1,336.0
1,338.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
Long 20 (deep) Ground Surface Top of Casing
1,318.0
1,323.0
1,328.0
1,333.0
1,338.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
Long 20 (shallow) Ground Surface Top of Casing
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 11 As illustrated above in Exhibit 3.1-3, groundwater elevations measured by the pressure transducer in the Long 20 Shallow Well decreased from 1,332.2 feet NAVD88 in late April 2023 to 1,329.2 feet NAVD88 in September 2023. Groundwater elevations increased thereafter to approximately ground surface in December 2023 and flattened out thereafter for the remainder of the data set. Please note that the Long 20 (shallow) well is located approximately 2,400 feet from the Elias Replacement Well.

3.1.2 MCRCD Groundwater Elevation Hydrographs
Monthly observations of water level in the MCRCD wells span from April 2023 to December 2023. The hydrograph for MCRCD monitoring well Benbow-1 is shown in Exhibit 3.1-4 below.

Exhibit 3.1-4 – Benbow-1 Hydrograph
The groundwater elevation in Benbow-1 was approximately 1,335.0 feet NAVD88 around April 15, 2023. Shortly thereafter, the well exhibited a slight increase. A gradual decline was observed from April 2023 to August 2023 with the lowest groundwater level reaching approximately 1,330.0 feet NAVD88. Groundwater levels started to recover from mid-August 2023 onwards. By October 2023, groundwater levels stabilized at around 1,340.0 feet NAVD88 and remain relatively constant through December 2023.

Please note that well Benbow-1 is located approximately 4,730 feet to the southeast of the Elias Replacement Well.
1,295.0
1,300.0
1,305.0
1,310.0
1,315.0
1,320.0
1,325.0
1,330.0
1,335.0
1,340.0
1,345.0
1,350.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
Benbow-1 Ground Surface
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 12 Exhibit 3.1-5 – W-3 Hydrograph
As shown above in Exhibit 3.1-5, starting around April 15, 2023 the groundwater level in well W-3 was approximately 1,325.0 feet NAVD88. Shortly after, a slight decrease was observed. A significant decline in groundwater levels occurred from April 2023 to October 2023, reaching the lowest level around 1,295.0 feet NAVD88 by early October 2023. From October 2023 onwards, the groundwater levels began to recover. By November 2023, the groundwater levels had risen to approximately 1,315.0 feet NAVD88. Based on email correspondence with MCRCD staff in June 2024, EBA understands that no Caltrans Contractors use the W-3 well, but that it is used to provide water supply for livestock and has been used for this purpose for 40 years. The time interval where the drawdown is exhibited is the same time interval where there are cattle in the adjacent pastures (August through October). MCRCD staff estimates that there are approximately 300 to 400 cattle drinking approximately 20-25 gallons per day (8,000 to 10,000 gallons) in the hottest months of the year. Please note that well W-3 is located approximately 1,950 feet to the northwest of the Elias Replacement Well.

Exhibit 3.1-6 – E-9 Hydrograph
1,295.0
1,300.0
1,305.0
1,310.0
1,315.0
1,320.0
1,325.0
1,330.0
1,335.0
1,340.0
1,345.0
1,350.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
W-3 Ground Surface Top of Casing
1,295.0
1,300.0
1,305.0
1,310.0
1,315.0
1,320.0
1,325.0
1,330.0
1,335.0
1,340.0
1,345.0
1,350.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
E-9 Ground Surface Top of Casing
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 13 Exhibit 3.1-6 illustrates the groundwater levels for Well E-9. Initial Fluctuations: Starting around April 15, 2023, the groundwater level was approximately 1,335.0 feet NAVD88.

Shortly after, a gradual decrease was observed. A steady decline in groundwater levels occurred from April 2023 to October 2023, reaching the lowest level around 1,325.0 feet NAVD88 by October 2023. From October 2023 onwards, the groundwater levels began to recover. This recovery was steady and reflected the onset of the wetter season and reduced extraction rates. By late October 2023, the groundwater levels had risen to approximately 1,328.0 feet NAVD88. E-9 was observed by EBA to be used for domestic groundwater supply for a home. As such, the drawdown exhibited on the hydrograph is expected to be indicative of pumping. Please note that well E-9 is located approximately 6,200 feet to the southeast of the Elias Replacement Well.

Exhibit 3.1-7 – W-7 Hydrograph
Exhibit 3.1-7 illustrates the groundwater levels for Well W-7. Starting around April 15, 2023, the groundwater level was approximately 1,328.0 feet NAVD88. Shortly after, a slight increase was observed. A gradual decline in groundwater levels occurred from April 2023 to October 2023, reaching the lowest level around 1,320.0 feet NAVD88 by October 2023. From October 2023 onwards, the groundwater levels began to recover.

This recovery was steady and reflected the onset of the wetter season and reduced extraction rates. By November 2023, the groundwater levels had risen to approximately 1,328.0 feet NAVD88. W-7 is reportedly used for irrigation groundwater supply for the Wetland Mitigation Project and the drawdown exhibited on the hydrograph may be indicative of pumping of well W-7. Please note that well W-7 is located approximately 2,490 feet to the southwest of the Elias Replacement Well.

3.2 WATER QUALITY
During the 2023-2024 monitoring period (April 15, 2023 to April 14, 2024) water quality samples were collected by City personnel and delivered under chain-of-custody protocols to Alpha Analytical Laboratories in Ukiah, California for chemical analysis of the quarterly analytical testing parameters as described within the GWOUP (arsenic, iron, and manganese) as well as for additional testing as required by Chapter 15 of Title 1,295.0
1,300.0
1,305.0
1,310.0
1,315.0
1,320.0
1,325.0
1,330.0
1,335.0
1,340.0
1,345.0
1,350.0
4/15/2023 6/15/2023 8/14/2023 10/14/2023 12/14/2023 2/13/2024 4/14/2024 Elevation (NAVD88)
Date
W-7 Ground Surface Top of Casing
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 14 22 of the California Code of Regulations. Only arsenic, iron, and manganese results are presented herein because this Annual Report pertains to the requirements of the GWOUP. Water quality sampling of raw water (Elias Replacement Well) and treated water from the GWTP were collected on May 16 and June 29, 2023 (Second Quarter 2023), July 5, 2023 (Third Quarter 2023), and December 5 and 19, 2023. Appendix C provides a summary of analytical results for groundwater samples analyzed as part of the quarterly testing program outlined within the GWOUP.

Water quality laboratory results shown in Appendix C show manganese concentrations above the Secondary Maximum Contaminant Level (SMCL) during the Second and Third Quarter 2023 water sampling1. Fourth quarter 2023 sample results indicate that Iron was reported at concentrations above the SMCL. All other samples show concentrations below the SMCL. It should be noted that the SMCL are related to taste and odor thresholds and do not directly relate to health concerns. Analytical data for annual nitrate testing, as described within the GWOUP, was not available at the time of this Annual Report. The analytical data summarized within Appendix C was obtained from the online database maintained by the State Water Resources Control Board – Division of Drinking Water (SWRCB DDW, 2024).
4 CONCLUSIONS
The results of the Annual Report indicate that:
• Indications of interconnectivity between the City’s primary production well (Elias Replacement Well) and both the Elias Test Well and the Long 20 Test Well (deep) were observed during the 2023-2024 monitoring period. Interconnectivity between the Elias Replacement Well and the Benbow 1 Well and the W-7 Well may be exhibited on the hydrographs, however a clear trend is not present.

Although interconnectivity was observed, the amount of drawdown between the wells was measured to be less than five feet. The relative amount of drawdown between the wells should therefore be considered insignificant. • Indications of interconnectivity between the City’s primary production well (Elias Replacement Well) and the Long 20 (shallow) or MCRCD monitoring wells were not observed during the 2023-2024 monitoring period. Interconnectivity between the Elias Replacement Well and wells W-3 and E-9 are not clearly shown on the hydrographs.
• Groundwater elevation data is not available for the Elias Replacement Well. With that being said, a review of the hydrographs suggests that groundwater elevations, as recorded in the surrounding wells, recovered to pre-pumping conditions after cessation of Elias Replacement Well pumping. 1 Water samples taken in Fourth Quarter 2023 reflect concentrations of the groundwater treatment plant after flushing the system.

Manganese levels in samples from the groundwater treatment plant in the Fourth quarter 2023 are below the SMCL.

L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 15 5 RECOMMENDATIONS
EBA offers the following recommendations:
• Install telemetric flow meters on the Elias Replacement Well to provide a direct correlation of fluctuations of water levels within monitoring wells as a response to pumping from the Elias Replacement Well.
• Install telemetric groundwater monitoring equipment in the Elias Replacement Well to measure groundwater levels during pumping conditions. • Survey top of casing elevations for the MCRCD monitoring wells to reconcile the spatial coordinates and elevations with the City monitoring wells to ensure that all monitoring wells are on the same vertical and horizontal datum. • Install telemetric flow meters and telemetric groundwater monitoring equipment on all MCRCD monitoring wells to better characterize aquifer conditions and pumping use in these MCRCD monitoring wells.
6 LIMITATIONS
This Annual Report was prepared in accordance with generally accepted standards of professional civil engineering and hydrogeologic consulting principles and practices at the place and time this study was performed. This warranty is in lieu of all other warranties, either expressed or implied. The conclusions presented herein are based solely on limited information from groundwater monitoring wells, production wells, and well drilling efforts. In addition, data used in the preparation of this Annual Report has been made available to us by others. No analytical or numerical modeling has been performed or is referred to herein. The purpose of this Annual Report is to consolidate, evaluate, and illustrate data obtained from field measurements during the 2023-2024 groundwater monitoring period. As such, this Annual Report does not utilize the aforementioned data to draw conclusions regarding variability in regional or site-specific hydrologic or hydrogeologic conditions over any other time interval. The decision to conduct additional investigative work to substantiate the findings and conclusions presented herein is the sole responsibility of the Client. This Annual Report has been prepared solely for the Client and any reliance on this Annual Report by third parties shall be at such party's sole risk.

L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 16 7 REFERENCES
C.D. Farrar, 1986. Ground-water Resources in Mendocino County, California. July, 1986.

City of Willits, Undated. Groundwater Operational Use Plan – City of Willits Groundwater Resiliency Improvement Project. Undated.

DWR, 1987. Groundwater Study for City of Willits. California Department of Water Resources. August 5, 1987.

DWR, 2004. Little Lake Valley Groundwater Basin – California’s Groundwater Bulletin 118. California Department of Water Resources. February 27, 2004.

DWR, 2023. SGMA Basin Prioritization – Little Lake Valley (1-013). California Department of Water Resources. Accessed March, 2023
GHD, 2015. Elias Replacement Well – Installation and Aquifer Test (Pumping Test).

October 2015.

G.T. Cardwell (DWR), 1965. Geology and Ground Water in Russian River Valley Areas and in Round, Laytonville, and Little Lake Valleys Sonoma and Mendocino Counties, California. California Department of Water Resources. Geological Survey Water Supply Paper 1548. 1965.

LACO Associates, 2020. Little Lake Valley Groundwater Management Plan. August 18, 2020.

LACO Associates, 2018. Hydrogeologic Evaluation – Long 20 Test Well. September 14, 2018.

NOAA, 2024. Online Vertical Datum Transformation. Accessed June, 2024.

Nicholas M. Johnson, 2008. Water Supply Reconnaissance. 2008.

Rod Wilburn, 2015. Willits City Engineer. Drinking Water Source Assessment. 2015.

State Water Resources Control Board – Division of Drinking Water, 2024. Water Quality Sampling Results. Willits, City of (2310004).

Trimble Unity, 2023. Trimble Unity – Remote Monitoring. Accessed March, 2023.

West Yost & Associates, 2006. Water Supply Planning Study for City of Willits. February 2006.

L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 17 APPENDIX A – FIGURES

LOCATION MAP
1 CITY OF

WILLITS
101
LEGEND
NOTE
101

PROJECT
SITE

HEARST WILLITS RD

VALLEY RD

E HILL RD
20 SHERWOOD RD

BROOKTRAILS

REYNOLDS HWY
101 Davis CITY OF WILLITS WASTEWATER PONDS Creek
Barry Creek Mill Creek Davis Creek Outlet Creek Baechtel Creek 2

SITE MAP NOTE LEGEND PROJECT SITE

GEOLOGIC MAP
3 LEGEND
NOTE

PROJECT
SITE

MAPPED LITTLE LAKE

VALLEY GROUNDWATER

BASIN BOUDNARY
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 18 APPENDIX B – WELL CONSTRUCTION INFORMATION
LONG 20 TW CONSTRUCTION DIAGRAM

WILLITS, CALIFORNIA

CITY OF WILLITS

PROJECT HYDROGEOLOGIC REPORT
CLIENT

LOCATION

SCALE CHECK
DATE
BY CJW
BMW
12/11/2017

BMW FIGURE
JOB NO. 8509.00
ACO 3
NOTE: DRAWING NOT TO SCALE
1328.0
1320.0
1310.0
1274.0
1230.0
1208.0
1200.0
1180.0
1171.0
1158.0
1130.0
CL
CH
CL
CH
GW
GW
CL
SW
CH
SW
GW

2.0 10.0

20.0 56.0
100.0
122.0
130.0
150.0
159.0
172.0
200.0
(CL) Light Brown Sandy Clay:
well graded sand
trace organics
(CH) Grey Fat Clay with Trace Gravel:

Stcky, High Plasiticity
(CL) Dark Grey Fat Clay:

Medium Plasticity
(CH) Grey Fat Clay:

Medium Plasticity
(GW) Grey Gravel with Sand:

Fine to Coarse Gravel, Max Gravel Diameter 1/1/4 in
Fine to Coarse Sand
(GW) Yellowish Brown Gravel with Sandy Clay:

Fine Gravel,
Medium Plasticity Clay
(CL) Grey Sandy Clay:

Fine to Coarse Sand
Medium Plasticity Clay
(SW) Grey Sand with Gravel:

Fine to Coarse Sand,
Fine Gravel
(CH) Grey Clay with Sand:

Medium Plasticity Clay,
Fine to Medium Sand
(SW) Brown Silty Sand with Gravel:

Fine to Coarse Sand
(GW) Grey Gravel with Sand
Fine Gravel, Max Diameter 1 in
Fine to Coarse Sand
Bottom of borehole at 200.0 feet.

NOTES TH-60 drill, tri-cone bit
GROUND ELEVATION 1330 ft 1330

LOGGED BY CRGT
DRILLING METHOD Mud Rotary
DRILLING CONTRACTOR Weeks Drilling & Pump Company GROUND WATER LEVELS:

CHECKED BY MGJ
DATE STARTED 9/26/17 COMPLETED 9/28/17

AT TIME OF DRILLING --- AT END OF DRILLING --- AFTER DRILLING --- HOLE SIZE 9-7/8 inches SAMPLE TYPE NUMBER DEPTH (ft)
0 10
20 30
40 50
60 70
80 90
100
110
120
130
140
150
160
170
180
190
200
PAGE 1 OF 1

BORING NUMBER TEST WELL
CLIENT City of Willits
PROJECT NUMBER 8509.00

PROJECT NAME BMW
PROJECT LOCATION Willits GENERAL LOG - GINT STD US LAB.GDT - 10/2/17 11:56 - P:\GINT FILES\PROJECTS\8509.00.GPJ U.S.C.S. GRAPHIC LOG

MATERIAL DESCRIPTION
Figure 5 Lithology and Log for Elias Replacement Well
Figure 4 Lithology and Log of Elias Test Well
L:\project\3061 MSA City of Willits\Task Order 11\Annual Report\Annual Report.docx 19 APPENDIX C – WATER QUALITY

LABORATORY TESTING SUMMARY
Quarter Constituent Sampling
Date
Analytical
Method
Elias
Replacement
Well (Raw Water)
Result (mg/L)
Groundwater
Treatment
Plant (GWTP)
Result (mg/L)
CA-MCL Drinking
Water Standard
(mg/L; unless
noted)
Arsenic 6/29/2023 EPA 200.8 <0.002 <0.002 0.01 (CA-MCL) Manganese 5/16/2023 EPA 200.7 2.3 0.180 0.05 (SMCL)
Manganese 6/29/2023 EPA 200.7 -- 0.450 0.05 (SMCL)
Iron 5/16/2023 EPA 200.7 <0.100 <0.100 0.3 (SMCL)
Iron 6/29/2023 EPA 200.7 -- <0.100 0.3 (SMCL)
Manganese 7/5/2023 EPA 200.7 2.3 1.700 0.05 (SMCL)
Iron 7/5/2023 EPA 200.7 <0.100 <0.100 0.3 (SMCL)
Arsenic 12/5/2023 EPA 200.8 <0.002 -- 0.01 (CA-MCL)
Manganese 12/5/2023 EPA 200.7 1.9 <.020 0.05 (SMCL)
Manganese 12/19/2023 EPA 200.7 2.1 0.02 0.05 (SMCL)
Iron 12/5/2023 EPA 200.7 0.66 -- 0.3 (SMCL)
Iron 12/19/2023 EPA 200.7 1.2 0.32 0.3 (SMCL)
** Note: Prior to December 2023, the GWTP had not been flushed for 30-45 minutes before taking sample.

ND = not detected at or above respective LRL.

LRL = Laboratory Reporting Limit.

CA-MCL = California Maximum Contaminant Level.

SMCL = Secondary Maximum Contaminant Level.
mg/L = milligrams per liter.
-- = Results not available.
4Q 2023
2Q 2023

WATER QUALITY LABORATORY RESULTS
3Q 2023
2023-2024 Annual Groundwater Report
Outline
• Groundwater Operational Use Plan
• Overview of Project Location and Site Map
• Groundwater Pumping Totals
• Monitoring Well Hydrographs
• Water Quality Data
• Conclusions
• Recommendations
Groundwater Operational Use Plan
• Allowable Circumstances for Groundwater Pumping
• Groundwater Use Guidelines
• Groundwater Level Monitoring Requirements
• Annual Groundwater Report Requirement
• Water Quality Testing Requirements
• Annual Plan Review

ELIAS REPLACEMENT WELL MONTHLY GROUNDWATER PUMPING TOTALS Month and Year Gallons Acre-feet
April 2023 4,354,000 13.4
May 2023 2,762,000 8.5
June 2023 750,000 2.3
July 2023 1,900,000 5.8
August 2023 0 0
September 2023 0 0
October 2023 0 0
November 2023 0 0
December 2023 0 0
January 2024 0 0
February 2024 0 0
March 2024 0 0
April 2024 0 0

Elias Test Well

Long 20 Test Well (Deep)

Long 20 (Shallow)

Benbow-1

W-3

E-9

W-7

WATER QUALITY LABORATORY RESULTS
Quarter Constituent Sampling Date Analytical
Method
Elias Replacement
Well (Raw Water)
Result (mg/L)
Groundwater
Treatment Plant
Result (mg/L)
CA-MCL Drinking Water
Standard (mg/L)
2Q 2023
Arsenic 6/29/2023 EPA 200.8 <0.002 <0.002 0.01 (CA-MCL) Manganese 5/16/2023 EPA 200.7 2.3 0.180 0.05 (SMCL)
Manganese 6/29/2023 EPA 200.7 -- 0.450 0.05 (SMCL)
Iron 5/16/2023 EPA 200.7 <0.100 <0.100 0.3 (SMCL)
Iron 6/29/2023 EPA 200.7 -- <0.100 0.3 (SMCL)
3Q 2023 Manganese 7/5/2023 EPA 200.7 2.3 1.700 0.05 (SMCL) Iron 7/5/2023 EPA 200.7 <0.100 <0.100 0.3 (SMCL)
4Q 2023
Arsenic 12/5/2023 EPA 200.8 <0.002 -- 0.01 (CA-MCL)
Manganese 12/5/2023 EPA 200.7 1.9 <0.020* 0.05 (SMCL)
Manganese 12/19/2023 EPA 200.7 2.1 0.02* 0.05 (SMCL)
Iron 12/5/2023 EPA 200.7 0.66 -- 0.3 (SMCL)
Iron 12/19/2023 EPA 200.7 1.2 0.32 0.3 (SMCL)
* Water samples taken in Fourth Quarter 2023 reflect concentrations of the groundwater treatment plant after flushing the system. Manganese levels in samples from the groundwater treatment plant in the Fourth quarter 2023 are below the SMCL.

Conclusions
• During the 2023-2024 monitoring period, observations indicated interconnectivity between the Elias Replacement Well, the Elias Test Well and Long 20 Test Well (deep).
• Observations did not indicate interconnectivity between the Elias Replacement Well and the Long 20 (shallow) or the MCRCD monitoring wells during the 2023-2024 monitoring period.
• Groundwater elevation data is not available for the Elias Replacement Well, however, a review of the hydrographs suggests that groundwater elevations, as recorded in the surrounding wells, recovered to pre-pumping conditions after cessation of pumping the Elias Replacement Well.

Recommendations
• Install telemetric flow meter equipment on the distribution pipe coming from the Elias Replacement Well.
• Install telemetric groundwater level monitoring equipment in the Elias Replacement Well.
• Survey top of casing elevations for the MCRCD monitoring wells. • Install telemetric flow meters and telemetric groundwater monitoring equipment on all MCRCD monitoring wells.

Thank You
Item No. 9b
Meeting Date: June 26, 2024

AGENDA SUMMARY REPORT
To: Honorable Mayor and Council Members
From: Walter Kolon-Services and Facilities Director
Agenda Title: ADOPT A RESOLUTION AWARDING A CONTRACT TO ARGONAUT CONSTRUCTORS INC., IN AN AMOUNT NOT TO EXCEED $1,120,345.50, FOR THE CONSTRUCTION OF THE 2024 PAVEMENT PRESERVATION PROJECT (PROJECT #2024-01), APPROVE A BUDGET AMENDMENT TO COVER A BID HIGHER THAN THE ENGINEER’S ESTIMATE (OVERAGE OF $233,589.61), AND AUTHORIZE THE CITY MANAGER TO EXECUTE THE CONTRACT AND APPROVE CONSTRUCTION CHANGE ORDERS UP TO A CUMULATIVE TOTAL OF 10-PERCENT OF THE TOTAL CONTRACT AMOUNT.

Type: Presentation Consent Regular Agenda Public Hearing Urgent Time: 20 min Summary of Request: The 2024 Pavement Preservation Project, Project (Project No. 2024-01) was advertised for three weeks and on June 20th, bids were publicly opened. The received bid was:

01. Argonaut Constructors $1,120,345.50
Staff performed a complete evaluation of all bids received and concluded that Argonaut Constructors Inc. is the apparent lowest responsive, responsible bidder. The original Engineer’s Probable Cost Estimate was $886,755.89 without contingency and $975,431.89 with contingency as approved by City Council on May 8th.

Staff recommends that the City Council award a construction contract to Argonaut Constructors Inc. for an amount of $1,120,345.50 with a ten-percent contingency for a total project amount of $1,232.380.

The Capital Improvement Plan lists and contains a set aside for the project for FY 2024. The project is scheduled to tentatively begin on Monday, July 15th, and last for 120-working days.

The Bid Summary and Resolution are attached.

Recommended Action: By Resolution, award a contract to Argonaut Constructors Inc in an amount of $1,120,345.50 for the construction of the 2024 Pavement Preservation Project, (Project No. 2024-01) and authorize the City Manager to execute the contract and upon recommendation from the City Engineer, authorize the City Manager to approve construction change orders up to a cumulative total of 10-percent of the total contract amount. Authorize additional funds to make up for the higher projected project costs.

Alternative(s): Reject Bid and rebid at a later date but lose ability to complete project this year. There is no guarantee that future bids will be significantly reduced due to escalating construction costs.

Fiscal Impact: The estimated cost of construction is $1,120,346 without contingency and $1,232,380 with a 10-percent contingency. The project will be paid from the Transportation Fund No. 245, with $400,000 in funds reimbursed to the City from the State of California SB1 Funds. The Finance Department will apply funds from Fund 202 to compensate for the project overage. Currently, Fund 202 contains a balance of appropriately $2 Million.

Personnel Impact: Staff from Services & Facilities and Finance will provide technical and administrative oversight.
2021 Adopted Goals: This item meets Goal #1 for Services & Facilities…Maintain and improve infrastructure systems of water, wastewater, public facilities, and streets capable of managing future growth while responding to current City needs.

Reviewed by: City Manager City Attorney Assistant City Manager City Clerk Finance Director Human Resources Risk Manager
Council Action: Approved Denied Other: ________________________________________ Records: Agreement Resolution #_________ Ordinance #_________ Other _________

Resolution No. 2024-__ Page 1 of 1 June 26, 2024
RESOLUTION NO. 2024-
ADOPT A RESOLUTION AWARDING A CONTRACT TO ARGONAUT CONSTRUCTORS INC., IN AN AMOUNT NOT TO EXCEED $1,120,345.50, FOR THE CONSTRUCTION OF THE 2024 PAVEMENT PRESERVATION PROJECT (PROJECT #2024-01), APPROVE A BUDGET AMENDMENT TO COVER A BID HIGHER THAN THE ENGINEER’S ESTIMATE (OVERAGE OF $233,589.61), AND AUTHORIZE THE CITY MANAGER TO EXECUTE THE CONTRACT AND APPROVE CONSTRUCTION CHANGE ORDERS UP TO A CUMULATIVE TOTAL OF 10- PERCENT OF THE TOTAL CONTRACT AMOUNT.

WHEREAS, the work for this project includes pavement improvements on portions of Blosser Lane, Locust Street, and Walnut Street totaling approximately 46,500 square feet and approximately 10,000 square feet of asphalt dig outs on East Commercial Street. It also includes construction of new sidewalks, curb and gutter, asphalt dikes, pedestrian ramps, vegetated swale and driveways within the project footprint, and
WHEREAS, the final project plans and specifications accurately represents the project as presented to City Council on May 8th and satisfactorily describe the work; and WHEREAS, the project was advertised for competitive bids on May 16th, and one bid was received for the project and publicly opened on June 20th; and WHEREAS, the bid submitted by Argonaut Constructors Inc., of Santa Rosa, California, is the lowest responsive bidder; and
WHEREAS, this project has an Engineers Estimate of Probable Costs of $1,120,345 and $400,000 of project costs is in the form of a reimbursement from the State of California SB1 Funds with the remaining from the Transportation Fund; and
WHEREAS, the submitted bid from Argonaut Constructors Inc., exceeded the Engineers estimate of probable costs by $233,589.61; and
WHEREAS, a Budget Amendment for additional funds or reduction in scope of work to align with original estimate is required; and
NOW, THEREFORE, BE IT RESOLVED that the Willits City Council Does hereby authorize awarding and funding of the 2024 Pavement Preservation Project, Project #2024-01 and authorizes the Finance Director to increase appropriations in the CIP fund by a total amount of $1,232,380 (that includes the 10-percent contingency).

The above and foregoing Resolution was introduced by Councilmember seconded by Councilmember , and passed and adopted at a regular meeting of the City Council of the City of Willits, held on the 26th day of June, 2024, by the following vote:

AYES:

NOES:

ABSENT:

ATTEST:
_________________________________
SAPRINA RODRIGUEZ, Mayor
City Council of the City of Willits
Resolution No. 2024-__ Page 1 of 1 June 26, 2024
__________________________
DELORES PEDERSEN, City Clerk
City of Willits
Fiscal Year 2024-25 Proposed Budget General
Fund Revenue and Expenditure Detail

ADOPTED ADOPTED PROPOSED

BUDGET BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25

REVENUES
Taxes* 5,339,820 5,509,300 3,470,000
Franchises 300,000 305,800 407,000
Licenses 338,996 338,996 152,200
Permits 8,500 8,500 136,200
Fines Forfeitures 20,000 20,000 13,500
Interest & Rentals 10,000 10,000 33,500
Other Government Agencies 277,407 277,407 1,088,638
Service Charges 66,300 66,300 36,300
Overhead / Administration 540,417 605,294 1,057,167
Other Revenues 10,000 10,000 1,500
Transfers-In - - 735,247
Total Revenues 6,911,440 7,151,597 7,131,251
City of Willits
Fiscal Year 2024-24 Proposed Budget General
Fund Revenue and Expenditure Detail

ADOPTED ADOPTED PROPOSED

BUDGET BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25

EXPENDITURES
1000 - General Non-Departmental 105,000
1100 - City Council 77,360 81,800 216,450
1200 - Administration 350,518 389,488 585,786
1230 - Swimming Pool Operations 79,606 83,600 218,707
1300 - Finance 289,869 322,650 378,795
1400 - Human Resources 352,864 392,640 387,540
1500 - Legal 92,400 114,640 105,000
1006 - Election 5,250 18,775 8,000
2000 - Police Administration 395,282 415,400 601,300
2100 - Dispatch 758,895 796,830 874,375
2200 - Field Operations 1,532,876 1,609,800 1,664,200
2900 - Emergency Services 2,540 2,800 8,800
3000 - Planning 315,558 333,026 323,860
3100 - Code Enforcement 100,755 106,000 87,500
3200 - Building & Safety 244,621 256,800 301,400
3300 - Building Maintenance 116,603 122,700 193,581
3400 - Cannabis Compliance 200,551 - 199,600 145,572
4000 - Public Works Administration 35,463 37,780 252,450 4100 - Public Works Operations 69,734 71,134 382,075
4200 - Parks Maintenance 209,842 217,463 290,861
Departments Merged in FY 2024-25
1007 - Information Technology 159,000 187,400
1023 - State COPS Program 92,632 97,300
1024 - School Resource Officer (SRO) 106,334 111,700
1042 - Engineering 16,869 67,885
1045 - PAGE Landfill 1,500 1,515
1070 - Community Services 110,000 80,000
1097 - Contingencies - -
1098 - CalPERS Unfunded Liability Costs 804,900 885,400 1099 - Transfers Out 85,000 89,300
Total Expenditures 6,606,824 7,093,425 7,131,251
* Measure K not included for FY 2024-25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1000 Non Departmental
Account Type & Account String*
Revenues Account Description
100‐1000‐41110 Property Taxes ‐ Current Secured 429,545.85 449,771.24 453,500.00 456,000.00 100‐1000‐41120 Property Taxes ‐ Supplemental Secured 58.43 ‐  100.00 ‐ 100‐1000‐41130 Property Taxes ‐ Current Unsecured 44,684.50 47,030.67 47,500.00 47,500.00 100‐1000‐41140 Property Taxes Prior Unsecured 450.22 467.79 500.00 500.00 100‐1000‐41160 Real Property Transfer Tax 31,212.12 62,581.36 38,400.00 40,000.00 100‐1000‐41170 RPTTF ROPS Resid Dist. 180,087.53 49,224.70 192,000.00 192,000.00 100‐1000‐41180 MVLF‐In Lieu 535,977.00 283,237.00 541,300.00 545,000.00 100‐1000‐41190 HOPTR ‐ Home Owner Prop Tx Rel 5,321.73 5,615.38 4,000.00 5,000.00 100‐1000‐41200 Sales Tax ‐ General                2,072,228.19                1,525,813.50                1,907,500.00                1,600,000.00 100‐1000‐41330 Local Tax ‐ Transit Occupancy 463,162.51 433,037.03 453,200.00 470,000.00 100‐1000‐41340 Local Tax ‐ Cannabis 251,370.64 145,017.40 300,000.00 80,000.00 100‐1000‐41550 Franchise Fees ‐ Gas 23,290.74 29,772.52 23,500.00 30,000.00 100‐1000‐41551 Franchise Fees ‐ Electricity 89,574.26 103,558.26 90,900.00 110,000.00 100‐1000‐41560 Franchise Fees ‐ Cable TV 26,641.49 25,179.39 24,000.00 27,000.00 100‐1000‐41561 Franchise Fees ‐ Garbage 228,987.44 239,192.43 181,800.00 240,000.00 100‐1000‐42100 Business License 158,385.85 138,276.53 146,500.00 150,000.00 100‐1000‐42210 Tobacco Permits 675.00 675.00 975.00 700.00 100‐1000‐43410 State MVLF Annual Excess 5,822.33 5,070.74 4,000.00 5,000.00 100‐1000‐43485 State ‐ Other ‐  19,256.86 ‐  ‐
100‐1000‐46000 Interest 5,806.19 ‐  20,000.00 20,000.00 100‐1000‐48000 Miscellaneous 650,572.94 592,513.72 41,751.00 41,751.00 100‐1000‐48111 Other Sales 39.75 1,564.00 ‐
100‐1000‐49200 Administration & Overhead 692,753.00 546,792.00 589,332.00 755,386.72 Revenues 5,896,648                              4,703,648               5,060,758               4,815,838 Benefits Account Description ‐  ‐
100‐1000‐55820 CalPERS UAAL Safety Plan 303,101.00 333,400.00 518,700.00 ‐ 100‐1000‐55810 CalPERS UAAL Misc Plan 449,831.00 471,500.00 366,700.00 ‐ Benefits 752,932 804,900 885,400 ‐
Other Operational () ExpenseAccount Description()
100‐1000‐68900 LLFD ‐ Tax Passthrough ‐  ‐  ‐  20,000.00 100‐1000‐69000 Contingency Expenses ‐  5,515.00 217,254.00 ‐ 100‐1000‐69100 Chamber of Commerce‐TOT 44,142.85 55,088.69 50,000.00 55,000.00 100‐1000‐69200 Charitable Cont‐Senior Center 1,000.00 10,000.00 5,000.00 5,000.00 100‐1000‐69400 Charitable Cont‐ County Museum 1,000.00 ‐  5,000.00 5,000.00 100‐1000‐69500 Charitable Cont‐Community Svcs 1,000.00 10,000.00 5,000.00 5,000.00 100‐1000‐69600 Charitable Cont‐Our Dail Bread 1,000.00 10,000.00 5,000.00 5,000.00 100‐1000‐69700 Charitable Cont‐Econ Dev&Fin 1,000.00 ‐  5,000.00 5,000.00 100‐1000‐69900 Charitable Cont‐Other 500.00 10,000.00 5,000.00 5,000.00 Other Expenses 49,643 100,604 297,254 105,000
Transfers In/Out () Account Description()
100‐1000‐80150 Op Transf In ‐ Measure K ‐  ‐  ‐  (824,957.00) 100‐1000‐88260 Op Transfer Out ‐ Landfill ‐  ‐  135,600.00 89,710.00 Transfers In/Out ‐  ‐  135,600                 (735,247) * Account String Structure is
Zeros are omitted for publication
** Unaudited Fund Balance 489,347
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1000‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1100 City Council / City Clerk
Account Type & Account String*
‐  ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐1100‐50100 Salaries & Wages ‐ Regular 37,490 76,017 28,200 55,600 100‐1100‐50110 Salaries & Wages ‐ Part Time ‐  ‐  12,600 ‐ 100‐1100‐50115 Salaries & Wages ‐ Overtime 416 3,896 ‐  ‐ Salaries & Wages                37,907                79,913                40,800                55,600 Benefits Account Description ‐  ‐  () ()
100‐1100‐55200 Federal Tax ‐ Social Security 646 711 2,500 3,000 100‐1100‐55250 Federal Tax ‐ Medicare 660 1,277 600 800 100‐1100‐55400 Health Insurance 9,419 4,221 7,700 125,600 100‐1100‐55500 Dental Insurance ‐  ‐  ‐  6,600
100‐1100‐55600 Vision Insurance ‐  ‐  ‐  1,100
100‐1100‐55700 Other Employee Benefits ‐  ‐  ‐  400
100‐1100‐55710 Employee Assistance Program ‐  ‐  ‐  500 100‐1100‐55800 Retirement 14,876 21,234 3,800 3,900
100‐1100‐55900 Unemployment Insurance Exp (37) 87 100 700 100‐1100‐55950 Workers Compensation Insurance 3,575 368 300 100 Benefits                29,139                27,898                15,000              142,700 Operating Expenses Account Description ‐  ‐  () ()
100‐1100‐61300 Dues and Subscriptions ‐  ‐  200 250
100‐1100‐61600 Office & Admin Supplies 2,734 1,119 800 800 100‐1100‐61700 Publication & Legal Notices 56 96 300 300 100‐1100‐61900 Other Departmental Expense 3,000 3,500 12,100 6,000 Operating Expenses 5,790 4,715                13,400 7,350 Other Operational () ExpenseAccount Description()
100‐1100‐65460 Contract ‐ Other 1,268 3,451 6,800 5,000 100‐1100‐68400 Travel & Lodging 3,871 1,624 5,800 5,000 100‐1100‐68450 Training & Professional Dev ‐  3,990 ‐
100‐1100‐68500 Conferences & Meetings 625 ‐  ‐  800
Other Expenses 5,764 9,065                12,600                10,800 () ()
* Account String Structure is
Zeros are omitted for publication
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1100‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1200 City Administration
Account Type & Account String
Revenues Account Description
100‐1200‐48000 Miscellaneous 3,586 ‐  ‐  ‐
Revenues 3,586 ‐  ‐  ‐
3,586 ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐1200‐50100 Salaries & Wages ‐ Regular 96,349 142,504 140,200 152,200 100‐1200‐50110 Salaries & Wages ‐ Part Time ‐  ‐  2,500 ‐ 100‐1200‐50115 Salaries & Wages ‐ Overtime 258 725 ‐  ‐ 100‐1200‐50210 Stipend ‐ Personal ‐  ‐  ‐  2,600
100‐1200‐50240 Administrative Buyout ‐  1,322 ‐  10,000 Salaries & Wages 96,607 144,551 142,700 164,800
Benefits Account Description ‐  ‐
100‐1200‐55200 Federal Tax ‐ Social Security 1,560 455 8,800 9,500 100‐1200‐55250 Federal Tax ‐ Medicare 2,016 2,247 2,100 2,200 100‐1200‐55350 State Tax ‐ Other ‐  ‐  ‐  200
100‐1200‐55400 Health Insurance 40,393 29,063 20,800 13,100 100‐1200‐55500 Dental Insurance ‐  ‐  ‐  900
100‐1200‐55600 Vision Insurance ‐  ‐  ‐  200
100‐1200‐55700 Other Employee Benefits ‐  ‐  ‐  800
100‐1200‐55800 Retirement 56,905 66,910 14,900 17,500
100‐1200‐55900 Unemployment Insurance Exp ‐  438 600 1,400 100‐1200‐55950 Workers Compensation Insurance 17,374 1,436 1,200 1,100 Benefits 118,249 100,549 48,400 46,900
Operating Expenses Account Description ‐  ‐  () ()
100‐1200‐61000 Communications 9,115 8,910 9,460 6,500
100‐1200‐61200 Insurance ‐ General Liability 150,813 486,817 98,175 294,286 100‐1200‐61250 Insurance ‐  500 2,893 ‐
100‐1200‐61300 Dues and Subscriptions 6,796 7,120 8,250 5,000 100‐1200‐61600 Office & Admin Supplies 14,120 21,979 16,500 15,000 100‐1200‐61725 Transactions Processing Fees 4,417 ‐  11,000 ‐ 100‐1200‐61730 Advertising and Marketing 192 ‐  550 500 100‐1200‐61900 Other Departmental Expense 700 106 ‐  500 100‐1200‐63100 Maintenance supplies ‐  325 ‐  ‐
100‐1200‐63200 Utilities ‐  ‐  12,500 ‐
Operating Expenses 186,153 525,757 159,328 321,786
Other Operati() onal ExpenseAccount Description()
100‐1200‐65400 Professional Svcs ‐  600 ‐  34,000
100‐1200‐65460 Contract ‐ Other 16,651 13,587 16,500 500 100‐1200‐67200 Rents & Leases 11,250 14,398 16,500 2,000 100‐1200‐68400 Travel & Lodging 3,387 7,260 5,500 9,000 100‐1200‐68500 Conferences & Meetings 6,314 1,898 ‐  6,000 100‐1200‐68975 Misc Fees ‐  11,683 160 800
Other Expenses 37,602 49,426 38,660 52,300
Transfers In/O()ut Account Description()
100‐1200‐88400 Op Transfers Out‐Citywide CIP 307,026 ‐  ‐ Transfers In/Out 307,026 ‐  ‐  ‐
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1230 Pool Operations
Account Type & Account String* #
Revenues
100‐1230‐44120 Pool Admissions 9,552 14,314 ‐  12,000
100‐1230‐44130 Pool Instructional Charges 16,671 19,429 ‐  15,000 100‐1230‐46900 Rentals 948 ‐  ‐  ‐
100‐1230‐48111 Other Sales ‐  68 ‐  ‐
Revenues                27,171                33,811 ‐                 27,000 ‐                 33,811 ‐                 27,000
Salaries Account Description ‐  ‐
100‐1230‐50100 Salaries & Wages ‐ Regular 148,788 236,549 ‐  192,100 100‐1230‐50110 Salaries & Wages ‐ Part Time 839 ‐  69,600 ‐ 100‐1230‐50115 Salaries & Wages ‐ Overtime 3,153 5,418 ‐  ‐ Salaries & Wages 152,781                            241,967                69,600              192,100 Benefits Account Description ‐  ‐
100‐1230‐55200 Federal Tax ‐ Social Security 1,592 2,048 4,300 11,910 100‐1230‐55250 Federal Tax ‐ Medicare 2,392 3,586 1,000 2,787 100‐1230‐55400 Health Insurance 591 578 ‐  ‐
100‐1230‐55800 Retirement 19,997 31,539 ‐  ‐
100‐1230‐55900 Unemployment Insurance Exp ‐  214 300 160 100‐1230‐55950 Workers Compensation Insurance 5,695 8,260 6,900 250 Benefits                30,268                46,225                12,500                15,107 Operating Expenses Account Description ‐  ‐  () ()
100‐1230‐61000 Communications 254 274 400 400
100‐1230‐61900 Other Departmental Expense 295 577 600 600 100‐1230‐63100 Maintenance supplies 661 260 500 500
Operating Expenses 1,209 1,111 1,500 1,500
Other Operational () ExpenseAccount Description()
100‐1230‐69000 Contingency Expenses ‐  46,450 ‐  10,000 Other Expenses ‐                  ‐  46,450                10,000 * Account String Structure is
Zeros are omitted for publication
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1230‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1300 Finance
Account Type & Account String* #
Revenues
100‐1300‐44900 Other Services 2,631 2,902 1,800 1,800
100‐1300‐48000 Miscellaneous ‐  1,210 10,000 1,500
Revenues 2,631 4,112                11,800 3,300
‐  4,112                11,800 3,300
Salaries Account Description ‐  ‐
100‐1300‐50100 Salaries & Wages ‐ Regular 6,273 52,041 133,300 126,340 100‐1300‐50115 Salaries & Wages ‐ Overtime 377 3,400 ‐  ‐ 100‐1300‐50210 Stipend ‐ Personal ‐  ‐  ‐  2,400
100‐1300‐50240 Administrative Buyout 349 2,578 ‐  10,000 Salaries & Wages 6,998                58,019              133,300              138,740 Benefits Account Description ‐  ‐
100‐1300‐55200 Federal Tax ‐ Social Security 1,374 463 8,300 7,984 100‐1300‐55250 Federal Tax ‐ Medicare 562 827 1,900 1,897 100‐1300‐55350 State Tax ‐ Other ‐  ‐  ‐  28
100‐1300‐55400 Health Insurance 44,448 34,562 34,900 23,368 100‐1300‐55500 Dental Insurance ‐  ‐  ‐  1,632
100‐1300‐55600 Vision Insurance ‐  ‐  ‐  256
100‐1300‐55700 Other Employee Benefits ‐  ‐  ‐  384
100‐1300‐55710 Employee Assistance Program ‐  ‐  ‐  28
100‐1300‐55800 Retirement 40,690 51,404 13,000 9,860
100‐1300‐55900 Unemployment Insurance Exp ‐  410 500 1,300 100‐1300‐55950 Workers Compensation Insurance 16,057 711 600 278 Benefits 103,132                              88,376                59,200                47,015 Operating Expenses Account Description ‐  ‐  () ()
100‐1300‐61000 Communications 1,062 1,066 1,100 1,100
100‐1300‐61300 Dues and Subscriptions 124 34,980 1,100 1,100 100‐1300‐61600 Office & Admin Supplies 1,043 1,400 1,650 1,650 100‐1300‐61700 Publication & Legal Notices ‐  144 ‐  200 100‐1300‐61900 Other Departmental Expense 21,742 22,746 7,700 7,700 100‐1300‐63100 Maintenance supplies ‐  581 6,050 6,000
100‐1300‐63200 Utilities ‐  ‐  12,500 12,500
Operating Expenses                23,970                60,917                30,100                30,250 Other Operational () ExpenseAccount Description()
100‐1300‐65430 Software Subscriptions ‐  ‐  ‐  66,290
100‐1300‐65460 Contract ‐ Other 84,335 73,766 93,500 80,000 100‐1300‐68400 Travel & Lodging 3,447 2,731 1,650 6,000 100‐1300‐68450 Training & Professional Dev ‐  2,144 2,200 7,500 100‐1300‐68500 Conferences & Meetings 100 5,195 2,200 3,000 Other Expenses                87,881                83,835                99,550              162,790 * Account String Structure is
Zeros are omitted for publication
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1300‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1400 Human Resources
Account Type & Account String
Revenues Account Description
100‐1400‐48000 Miscellaneous 23,197 ‐  ‐
Revenues 23,197 ‐  ‐  ‐
23,197 ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐1400‐50100 Salaries & Wages ‐ Regular 153,108 165,973 117,800 119,200 100‐1400‐50115 Salaries & Wages ‐ Overtime 1,553 2,867 ‐  ‐ 100‐1400‐50240 Administrative Buyout 2,329 7,015 ‐  ‐
Salaries & Wages 156,991 175,854 117,800 119,200
Benefits Account Description ‐  ‐
100‐1400‐55200 Federal Tax ‐ Social Security 1,623 717 7,300 7,400 100‐1400‐55250 Federal Tax ‐ Medicare 2,571 2,578 1,700 1,700 100‐1400‐55350 State Tax ‐ Other ‐  ‐  ‐  100
100‐1400‐55400 Health Insurance 40,125 28,306 28,100 28,100 100‐1400‐55500 Dental Insurance ‐  ‐  ‐  1,900
100‐1400‐55600 Vision Insurance ‐  ‐  ‐  200
100‐1400‐55700 Other Employee Benefits ‐  ‐  ‐  600
100‐1400‐55710 Employee Assistance Program ‐  ‐  ‐  100 100‐1400‐55800 Retirement 56,361 64,576 8,900 9,200
100‐1400‐55900 Unemployment Insurance Exp ‐  362 500 1,200 100‐1400‐55950 Workers Compensation Insurance 14,592 9,293 1,000 200 Benefits 115,271 105,832 47,500 50,700
Operating Expenses Account Description ‐  ‐  () ()
100‐1400‐61000 Communications ‐  335 ‐
100‐1400‐61300 Dues and Subscriptions 242 730 2,200 2,200 100‐1400‐61600 Office & Admin Supplies 383 933 440 440
100‐1400‐61730 Advertising and Marketing 24,296 2,698 38,500 38,500 100‐1400‐61740 Legal 111,002 96,443 110,000 110,000
100‐1400‐61900 Other Departmental Expense 8,065 11,231 51,700 50,000 Operating Expenses 143,988 112,370 202,840 201,140
Other Operati() onal ExpenseAccount Description()
100‐1400‐65400 Professional Svcs 3,881 ‐  4,400 5,000
100‐1400‐65460 Contract ‐ Other ‐  ‐  4,400 5,000
100‐1400‐68400 Travel & Lodging 2,096 2,839 3,300 3,000 100‐1400‐68450 Training & Professional Dev 850 3,249 ‐  3,500 100‐1400‐69000 Contingency Expenses 20,000 ‐  ‐  ‐
Other Expenses 26,828 6,089 12,100 16,500
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1500 Legal
Account Type & Account String*
‐  ‐  ‐
Operating Expenses Account Description ‐  ‐  () ()
100‐1500‐61300 Dues and Subscriptions 7,720 10,289 8,140 9,000 100‐1500‐61740 Legal 52,066 81,227 88,000 90,000
Operating Expenses                59,786                91,516                96,140                99,000 Other Operational () ExpenseAccount Description()
100‐1500‐65400 Professional Svcs ‐  ‐  5,500 6,000
Other Expenses ‐  ‐  5,500 6,000
* Account String Structure is
Zeros are omitted for publication
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1500‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 1600 Elections
Account Type & Account String*
#
Revenues
100‐1600‐46940 Rental of Building & Grounds ‐  85 10,000 Revenues ‐  85                10,000 ‐
‐  ‐  ‐
Operating Expenses Account Description ‐  ‐  () ()
100‐1600‐61600 Office & Admin Supplies 479 38 605 600
100‐1600‐61700 Publication & Legal Notices ‐  ‐  220 400 Operating Expenses 479 38 825 1,000
Other Operational () ExpenseAccount Description()
100‐1600‐65460 Contract ‐ Other ‐  300 ‐  7,000
Other Expenses ‐  300 ‐  7,000
* Account String Structure is
Zeros are omitted for publication
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
100‐1600‐0000‐XXXXX
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 2000 Police Administration
Account Type & Account String
Revenues Account Description
100‐2000‐43210 POST Reimbursement 2,162 11,940 6,000 12,000 100‐2000‐44200 Police Services 11,106 7,298 6,000 6,000 100‐2000‐45211 Parking Fines 11,926 6,784 3,500 6,000
100‐2000‐48000 Miscellaneous ‐  1,776 500 1,500
Revenues 25,193 27,799 16,000 25,500
25,193 27,799 16,000 25,500
Salaries Account Description ‐  ‐
100‐2000‐50100 Salaries & Wages ‐ Regular 143,626 171,878 130,300 92,900 100‐2000‐50115 Salaries & Wages ‐ Overtime 191 452 ‐  ‐ 100‐2000‐50120 Salaries & Wages ‐ PT‐Non‐Pers ‐  ‐  ‐  171,000 Salaries & Wages 143,817 172,330 130,300 263,900
Benefits Account Description ‐  ‐
100‐2000‐55200 Federal Tax ‐ Social Security 1,764 418 8,100 17,000 100‐2000‐55250 Federal Tax ‐ Medicare 2,593 2,531 1,900 4,000 100‐2000‐55350 State Tax ‐ Other ‐  ‐  ‐  200
100‐2000‐55400 Health Insurance 40,383 28,873 20,600 39,400 100‐2000‐55500 Dental Insurance ‐  ‐  ‐  2,600
100‐2000‐55600 Vision Insurance ‐  ‐  ‐  400
100‐2000‐55700 Other Employee Benefits ‐  3,712 ‐ 800
100‐2000‐55710 Employee Assistance Program ‐  ‐  ‐  200 100‐2000‐55800 Retirement 78,332 74,059 17,100 18,800
100‐2000‐55900 Unemployment Insurance Exp ‐  401 500 2,700 100‐2000‐55950 Workers Compensation Insurance 19,683 6,461 5,400 3,600 Benefits 142,755 116,455 53,600 89,700
Operating Expenses Account Description ‐  ‐  () ()
100‐2000‐61000 Communications 15,819 15,006 15,800 15,000 100‐2000‐61200 Insurance ‐ General Liability 7,056 56,365 15,800 ‐ 100‐2000‐61300 Dues and Subscriptions 1,435 2,025 3,700 500 100‐2000‐61400 Postage and Shipping ‐  ‐  ‐  300
100‐2000‐61440 Printing and copying ‐  ‐  ‐  1,600
100‐2000‐61480 Books,subscriptions&references ‐  ‐  ‐  100 100‐2000‐61600 Office & Admin Supplies 5,251 7,688 9,500 8,000 100‐2000‐61740 Legal ‐ ‐ ‐  1,500
100‐2000‐61750 Recruitment ‐  ‐  ‐  1,000
100‐2000‐61800 Departmental Supplies ‐  ‐  ‐  200
100‐2000‐61900 Other Departmental Expense 27,715 107,032 66,600 50,000 100‐2000‐63100 Maintenance supplies 4,450 33,970 38,300 25,000 100‐2000‐63140 Vehicle Maintenance ‐  1,103 2,100 7,500 100‐2000‐63200 Utilities 4,055 26,920 14,700 20,000
Operating Expenses 65,781 250,109 166,500 130,700
Other Operational () ExpenseAccount Description()
100‐2000‐65400 Professional Svcs ‐  ‐  ‐  45,000
100‐2000‐65460 Contract ‐ Other 30,064 45,714 14,400 13,000 100‐2000‐67200 Rents & Leases 4,182 4,383 1,100 2,000
100‐2000‐68400 Travel & Lodging 4,899 11,080 12,100 12,000 100‐2000‐68450 Training & Professional Dev ‐  529 ‐
100‐2000‐68500 Conferences & Meetings ‐  75 ‐
100‐2000‐68550 POST Travel & Trainings 14,007 13,569 39,900 30,000 100‐2000‐69000 Contingency Expenses 9,687 ‐  8,000 5,000 Other Expenses 62,839 75,350 75,500 107,000
Transfers In/O()ut Account Description()
100‐2000‐88225 Op Transfers Out LEAA ‐  ‐  ‐  10,000
Transfers In/Out ‐  ‐  ‐  10,000
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 2100 Police Dispatch
Account Type & Account String
‐  ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐2100‐50100 Salaries & Wages ‐ Regular 216,529 348,794 498,400 430,130 100‐2100‐50110 Salaries & Wages ‐ Part Time ‐  ‐  11,200 ‐ 100‐2100‐50115 Salaries & Wages ‐ Overtime 84,180 66,698 52,500 54,200 100‐2100‐50130 Salaries & Wages ‐ Shift Diff ‐  ‐  ‐  91,980 Salaries & Wages 300,709 415,492 562,100 576,310
Benefits Account Description ‐  ‐
100‐2100‐55200 Federal Tax ‐ Social Security 5,547 2,174 34,800 43,909 100‐2100‐55250 Federal Tax ‐ Medicare 6,410 6,932 8,200 19,629 100‐2100‐55350 State Tax ‐ Other ‐  ‐  ‐  2,915
100‐2100‐55400 Health Insurance 170,374 110,419 130,600 118,155 100‐2100‐55500 Dental Insurance ‐  ‐  ‐  11,895
100‐2100‐55600 Vision Insurance ‐  ‐  ‐  1,030
100‐2100‐55700 Other Employee Benefits ‐  3,357 ‐ 2,745 100‐2100‐55710 Employee Assistance Program ‐  ‐  ‐  815 100‐2100‐55800 Retirement 245,220 234,497 45,900 69,905 100‐2100‐55900 Unemployment Insurance Exp ‐  1,566 2,000 8,397 100‐2100‐55950 Workers Compensation Insurance 69,611 16,508 13,800 10,670 Benefits 497,163 375,453 235,300 290,065
Operating Expenses Account Description ‐  ‐  () ()
100‐2100‐61900 Other Departmental Expense ‐  ‐  2,000 2,000 Operating Expenses ‐  ‐  2,000 2,000
Other Operational () ExpenseAccount Description()
100‐2100‐65460 Contract ‐ Other 1,735 3,471 ‐  2,000
100‐2100‐68450 Training & Professional Dev ‐  ‐  7,880 4,000 100‐2100‐76000 Capital Purchases 140 ‐  ‐  ‐
Other Expenses 1,875 3,471 7,880 6,000
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 2200 Police Field Operations
Account Type & Account String*
Revenues Account Description
100‐2200‐41200 1 Sales Tax ‐ General 50,582 ‐  34,000 34,000 100‐2200‐43100 1 Federal Grants Revenue ‐  ‐  2,500 ‐
100‐2200‐43430 1 Mandated Cost Reimbursements 45 ‐  ‐
100‐2200‐43485 1 State ‐ Other 161,285 165,271 100,000 100,000 100‐2200‐48000 1 Miscellaneous 22,503 49,789 ‐  25,000
Revenues 234,415 215,060 136,500 159,000
234,415 215,060 136,500 159,000
Salaries Account Description ‐  ‐
100‐2200‐50100 1 Salaries & Wages ‐ Regular 730,439 499,020 839,800 773,100 100‐2200‐50115 1 Salaries & Wages ‐ Overtime 230,536 217,469 183,800 193,000 100‐2200‐50130 1 Salaries & Wages ‐ Shift Diff ‐  ‐  ‐  51,200 100‐2200‐50210 1 Stipend ‐ Personal ‐  ‐  ‐  2,000
100‐2200‐50240 1 Administrative Buyout 5,577 7,654 ‐  ‐ Salaries & Wages 966,552 724,142               1,023,600               1,019,300 Benefits Account Description ‐  ‐
100‐2200‐55200 1 Federal Tax ‐ Social Security 9,756 4,320 63,400 93,600 100‐2200‐55250 1 Federal Tax ‐ Medicare 17,489 11,277 14,900 22,100 100‐2200‐55350 1 State Tax ‐ Other ‐  ‐  ‐  1,000
100‐2200‐55400 1Health Insurance 292,499 184,494 220,800 186,700 100‐2200‐55500 1 Dental Insurance ‐  ‐  ‐  12,500
100‐2200‐55600 1 Vision Insurance ‐  ‐  ‐  2,000
100‐2200‐55700 1Other Employee Benefits ‐  ‐  ‐  4,100
100‐2200‐55710 1 Employee Assistance Program ‐  ‐  ‐  1,000 100‐2200‐55800 1 Retirement 502,712 383,327 121,700 120,700 100‐2200‐55900 1Unemployment Insurance Exp ‐  2,582 3,300 14,300 100‐2200‐55950 1 Workers Compensation Insurance 126,824 12,966 34,900 33,600 Benefits 949,279 598,966 459,000 491,600
Operating Expenses Account Description ‐  ‐  () ()
100‐2200‐61700 1 Publication & Legal Notices ‐  ‐  1,600 1,600 100‐2200‐61810 1 Investigative Supplies 1,490 448 3,200 3,200 100‐2200‐61815 1 Training Supplies 2,162 5,074 12,000 10,000 100‐2200‐61820 1 Safety Equipment & Clothing 851 247 10,800 10,000 100‐2200‐61850 1 Equip & Supplies Non‐Capital ‐  ‐  ‐  7,000 100‐2200‐61900 1Other Departmental Expense ‐  334 ‐  1,000 100‐2200‐63140 1 Vehicle Maintenance 35,759 210,657 94,500 75,000 Operating Expenses 40,262 216,760 122,100 107,800
Other Operati() onal Expenses Account Description()
100‐2200‐65460 1 Contract ‐ Other 11,521 10,705 ‐  5,000 100‐2200‐67200 1 Rents & Leases ‐  371 2,100 2,100
100‐2200‐68400 1 Travel & Lodging ‐  ‐  15,800 15,800
100‐2200‐68450 1 Training & Professional Dev ‐  ‐  10,500 10,500 100‐2200‐68550 1 POST Travel & Trainings ‐  ‐  10,500 10,500 100‐2200‐68900 1 Taxes ‐  ‐  1,600 ‐
100‐2200‐69000 1 Contingency Expenses ‐  3,027 1,600 1,600 Other Expenses 11,521 14,103 42,100 45,500
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 2900 Emergency Services
Account Type & Account String
‐  ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐2900‐50100 Salaries & Wages ‐ Regular 1,127.05 ‐  ‐  ‐ 100‐2900‐50115 Salaries & Wages ‐ Overtime ‐  ‐  1,100.00 1,100.00 Salaries & Wages                  1,127.05 ‐                   1,100.00                  1,100.00 Benefits Account Description ‐  ‐
100‐2900‐55250 Federal Tax ‐ Medicare ‐  ‐  600.00 600.00 Benefits ‐  ‐  600 600.00
Operating Expenses Account Description ‐  ‐  () ()
100‐2900‐61900 Other Departmental Expense ‐  786.49 ‐  800.00 Operating Expenses ‐  786 ‐  800.00
Other Operati() onal ExpenseAccount Description()
100‐2900‐65460 Contract ‐ Other ‐  ‐  6,300.00 6,300.00 Other Expenses ‐  ‐  6,300                  6,300.00
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 3000 Planning
Account Type & Account String*
Revenues Account Description
100‐3000‐42310 Zoning Fees 50 5,450 ‐  5,000
100‐3000‐42311 Subdivision Fees (65) 1,900 ‐  4,000
100‐3000‐42312 Vacant Com Building Reg Fee 200 500 ‐  3,000 100‐3000‐42313 Other Planning Fees 17,615 17,205 25,000 3,200 100‐3000‐42400 Medical Cannabis Permit Fee 21,293 14,063 110,021 30,000 100‐3000‐43600 Grants Revenue ‐  ‐  ‐  185,000.00
Revenues 39,093 39,118 135,021 230,200
39,093 39,118 135,021 230,200
Salaries Account Description ‐  ‐
100‐3000‐50100 Salaries & Wages ‐ Regular 101,099 102,993 219,800 169,700 100‐3000‐50115 Salaries & Wages ‐ Overtime 57 2,266 ‐  ‐ Salaries & Wages 101,157 105,259 219,800 169,700
Benefits Account Description ‐  ‐
100‐3000‐55200 Federal Tax ‐ Social Security 1,457 561 13,600 10,500 100‐3000‐55250 Federal Tax ‐ Medicare 2,296 1,660 3,200 2,400 100‐3000‐55350 State Tax ‐ Other ‐  ‐  ‐  100
100‐3000‐55400 Health Insurance 74,442 45,186 54,500 28,500 100‐3000‐55500 Dental Insurance ‐  ‐  ‐  2,000
100‐3000‐55600 Vision Insurance ‐  ‐  ‐  300
100‐3000‐55700 Other Employee Benefits ‐  ‐  ‐  800
100‐3000‐55710 Employee Assistance Program ‐  ‐  ‐  100 100‐3000‐55800 Retirement 80,509 96,346 23,200 22,500
100‐3000‐55900 Unemployment Insurance Exp ‐  676 900 1,500 100‐3000‐55950 Workers Compensation Insurance 27,214 2,164 1,800 1,300 Benefits 185,918 146,593 97,200 70,000
Operating Expenses Account Description ‐  ‐  () ()
100‐3000‐61000 Communications 2,433 2,857 2,376 2,900
100‐3000‐61300 Dues and Subscriptions 378 4,775 2,600 6,715 100‐3000‐61600 Office & Admin Supplies 4,289 1,046 750 1,000 100‐3000‐61700 Publication & Legal Notices 144 1,334 1,500 1,300 100‐3000‐61730 Advertising and Marketing ‐  ‐  500 415
100‐3000‐61900 Other Departmental Expense 14,300 3,750 ‐  1,000 100‐3000‐63100 Maintenance supplies 31 ‐ ‐ 50
100‐3000‐63140 Vehicle Maintenance 76 1,135 830 1,030
Operating Expenses 21,651 14,897 8,556 14,410
Other Operati() onal ExpenseAccount Description()
100‐3000‐65400 Professional Svcs 35,619 14,724 ‐  52,000 100‐3000‐65460 Contract ‐ Other 12,106 3,313 ‐  3,000
100‐3000‐67200 Rents & Leases ‐  ‐  672 1,350
100‐3000‐68400 Travel & Lodging 300 816 1,500 4,000
100‐3000‐68450 Training & Professional Dev 1,349 80 850 5,000 100‐3000‐68500 Conferences & Meetings 825 1,800 1,500 4,000 100‐3000‐68900 State Permit & Fees ‐ 75 2,548 ‐
100‐3000‐68975 Fees & Permits County 75 ‐  400 400
Other Expenses 50,274 20,806 7,470 69,750
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 3100 Code Enforcement
Account Type & Account String*
‐  ‐  ‐  ‐
Salaries Account Description ‐  ‐
100‐3100‐50100 Salaries & Wages ‐ Regular 20,615 26,973 120,700 42,100 100‐3100‐50115 Salaries & Wages ‐ Overtime 97 84 ‐  ‐
Salaries & Wages 20,712 27,057 120,700 42,100
Benefits Account Description ‐  ‐
100‐3100‐55200 Federal Tax ‐ Social Security 547 129 7,500 2,600 100‐3100‐55250 Federal Tax ‐ Medicare 498 438 1,800 700 100‐3100‐55400 Health Insurance 15,599 11,976 38,200 14,400 100‐3100‐55500 Dental Insurance ‐  ‐  ‐  1,000
100‐3100‐55600 Vision Insurance ‐  ‐  ‐  200
100‐3100‐55700 Other Employee Benefits ‐  ‐  ‐  200
100‐3100‐55800 Retirement 17,170 23,875 9,200 3,300
100‐3100‐55900 Unemployment Insurance Exp ‐  150 500 300 100‐3100‐55950 Workers Compensation Insurance 6,031 1,068 1,000 200 Benefits 39,845 37,635 58,200 22,900
Operating Expenses Account Description ‐  ‐  () ()
100‐3100‐61000 Communications 1,062 1,514 400 2,000
100‐3100‐61300 Dues and Subscriptions ‐  100 100 500
100‐3100‐61600 Office & Admin Supplies 669 977 300 800
100‐3100‐61700 Publication & Legal Notices ‐  ‐  300 100 100‐3100‐61820 Safety Equipment & Clothing 79 ‐  100 100 100‐3100‐63100 Maintenance supplies ‐  124 1,100 300
100‐3100‐63140 Vehicle Maintenance ‐ 250 300 300
Operating Expenses 1,810 2,965 2,600 4,100
Other Operati() onal ExpenseAccount Description()
100‐3100‐65460 Contract ‐ Other ‐  11,642 15,800 11,500 100‐3100‐67200 Rents & Leases ‐  ‐  700 700
100‐3100‐68400 Travel & Lodging ‐  ‐  400 2,400
100‐3100‐68450 Training & Professional Dev ‐  1,500 800 3,800 100‐3100‐68500 Conferences & Meetings ‐  ‐  400 ‐
Other Expenses ‐  13,142 18,100 18,400
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 3200 Building Safety
Account Type & Account String*
Revenues Account Description
100‐3200‐42221 Construction Permits 58,636 76,522 55,000 65,000 100‐3200‐42222 Other Permits & Plan Checks 16,657 20,114 20,000 20,000 Revenues 75,293 96,635 75,000 85,000
75,293 96,635 75,000 85,000
Salaries Account Description ‐  ‐
100‐3200‐50100 Salaries & Wages ‐ Regular 38,819 71,431 116,000 169,800 100‐3200‐50115 Salaries & Wages ‐ Overtime 253 234 ‐  ‐ Salaries & Wages 39,072 71,665 116,000 169,800
Benefits Account Description ‐  ‐
100‐3200‐55200 Federal Tax ‐ Social Security 1,938 473 7,200 10,500 100‐3200‐55250 Federal Tax ‐ Medicare 1,292 1,224 1,700 2,400 100‐3200‐55350 State Tax ‐ Other ‐  ‐  ‐  200
100‐3200‐55400 Health Insurance 64,735 43,137 24,900 64,700 100‐3200‐55500 Dental Insurance ‐  ‐  ‐  4,500
100‐3200‐55600 Vision Insurance ‐  ‐  ‐  600
100‐3200‐55700 Other Employee Benefits ‐  ‐  ‐  800
100‐3200‐55710 Employee Assistance Program ‐  ‐  ‐  300 100‐3200‐55800 Retirement 60,922 82,572 8,800 13,100
100‐3200‐55900 Unemployment Insurance Exp ‐  578 500 1,600 100‐3200‐55950 Workers Compensation Insurance 23,290 1,323 1,000 1,200 Benefits 152,177 129,308 44,100 99,900
Operating Expenses Account Description ‐  ‐  () ()
100‐3200‐61000 Communications 1,572 1,641 1,600 1,600
100‐3200‐61300 Dues and Subscriptions 185 5,115 400 400 100‐3200‐61600 Office & Admin Supplies 741 960 800 800
100‐3200‐61700 Publication & Legal Notices ‐  ‐  300 300 100‐3200‐61820 Safety Equipment & Clothing 100 108 100 100 100‐3200‐63100 Maintenance supplies 27 21 1,600 800
100‐3200‐63140 Vehicle Maintenance ‐ 117 300 800
Operating Expenses 2,626 7,961 5,100 4,800
Other Operati() onal ExpenseAccount Description()
100‐3200‐65460 Contract ‐ Other 16,722 3,475 20,000 20,000 100‐3200‐67200 Rents & Leases ‐  ‐  700 700
100‐3200‐68400 Travel & Lodging ‐  ‐  800 2,400
100‐3200‐68450 Training & Professional Dev 294 ‐  1,600 3,800 100‐3200‐68500 Conferences & Meetings ‐  ‐  600 ‐
Other Expenses 17,016 3,475 23,700 26,900
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 3300 Building Maintenance
Account Type & Account String*
Revenues Account Description
100‐3300‐48000 Miscellaneous 5,875 11,795 ‐  7,500
Revenues 5,875 11,795 ‐  7,500
5,875 11,795 ‐  7,500
Salaries Account Description ‐  ‐
100‐3300‐50100 Salaries & Wages ‐ Regular 16,867 16,035 22,500 53,335 100‐3300‐50115 Salaries & Wages ‐ Overtime 220 77 ‐  ‐
100‐3300‐50240 Administrative Buyout ‐  ‐  ‐  10,000
Salaries & Wages 17,087 16,112 22,500 63,335
Benefits Account Description ‐  ‐
100‐3300‐55200 Federal Tax ‐ Social Security 289 100 1,400 3,252 100‐3300‐55250 Federal Tax ‐ Medicare 334 250 300 855
100‐3300‐55400 Health Insurance 7,430 6,842 5,600 23,402 100‐3300‐55500 Dental Insurance ‐  ‐  ‐  1,806
100‐3300‐55600 Vision Insurance ‐  ‐  ‐  146
100‐3300‐55700 Other Employee Benefits ‐  ‐  ‐  268
100‐3300‐55800 Retirement 9,654 11,143 2,500 4,535
100‐3300‐55900 Unemployment Insurance Exp ‐  69 100 341 100‐3300‐55950 Workers Compensation Insurance 2,789 29,002 200 341 Benefits 20,497 47,406 10,100 34,946
Operating Expenses () Account Description()
100‐3300‐61500 Janatorial Supplies 3,445 6,110 5,300 5,500 100‐3300‐61600 Office & Admin Supplies 751 1,069 ‐  1,100 100‐3300‐61900 Other Departmental Expense 1,719 3,586 3,200 2,500 100‐3300‐63100 Maintenance supplies 4,013 12,134 10,600 16,000 100‐3300‐63200 Utilities 18,219 27,370 26,300 29,000
Operating Expenses 28,147 50,269 45,400 54,100
Other Operati() onal ExpenseAccount Description()
100‐3300‐65400 Professional Svcs 35,238 33,282 37,800 ‐ 100‐3300‐65450 Janitorial Services ‐  ‐  ‐  38,000
100‐3300‐65460 Contract ‐ Other 1,552 ‐  3,200 3,200
Other Expenses 36,790 33,282 41,000 41,200
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 3400 Cannabis Program
Account Type & Account String*
Revenues Account Description
100‐3400‐48000 Miscellaneous ‐  40 ‐  ‐
Revenues ‐  40 ‐  ‐
‐  40 ‐  ‐
Salaries Account Description ‐  ‐
100‐3400‐50100 Salaries & Wages ‐ Regular 55,553 63,905 104,400 106,660 100‐3400‐50110 Salaries & Wages ‐ Part Time ‐  ‐  600 ‐ 100‐3400‐50115 Salaries & Wages ‐ Overtime 91 343 ‐  ‐
100‐3400‐50210 Stipend ‐ Personal ‐  ‐  ‐  700
100‐3400‐50240 Administrative Buyout 25 524 ‐  ‐
Salaries & Wages 55,669 64,773 105,000 107,360
Benefits Account Description ‐  ‐
100‐3400‐55200 Federal Tax ‐ Social Security 982 282 6,500 6,676 100‐3400‐55250 Federal Tax ‐ Medicare 1,206 990 1,500 1,418 100‐3400‐55350 State Tax ‐ Other ‐  ‐  ‐  2
100‐3400‐55400 Health Insurance 30,803 21,416 17,500 15,162 100‐3400‐55500 Dental Insurance ‐  ‐  ‐  1,138
100‐3400‐55600 Vision Insurance ‐  ‐  ‐  104
100‐3400‐55700 Other Employee Benefits ‐  ‐  ‐  406
100‐3400‐55710 Employee Assistance Program ‐  ‐  ‐  2
100‐3400‐55800 Retirement 39,183 45,852 10,200 11,590
100‐3400‐55900 Unemployment Insurance Exp ‐  323 400 912 100‐3400‐55950 Workers Compensation Insurance 12,934 1,073 900 802 Benefits 85,108 69,936 37,000 38,212
Operating Expenses Account Description ‐  ‐  () ()
100‐3400‐61300 Dues and Subscriptions ‐  ‐  300 ‐
100‐3400‐61600 Office & Admin Supplies 55 397 200 ‐
100‐3400‐61700 Publication & Legal Notices 112 ‐  ‐  ‐
100‐3400‐61730 Advertising and Marketing 458 ‐  ‐  ‐
100‐3400‐63140 Vehicle Maintenance ‐  297 200 ‐
Operating Expenses 624 695 700 ‐
Other Operati() onal ExpenseAccount Description()
100‐3400‐65400 Professional Svcs ‐  ‐  2,100 ‐
100‐3400‐65460 Contract ‐ Other 1,281 46,494 50,000 ‐
100‐3400‐67200 Rents & Leases ‐  ‐  400 ‐
100‐3400‐68400 Travel & Lodging ‐  ‐  300 ‐
100‐3400‐68500 Conferences & Meetings ‐  ‐  400 ‐
100‐3400‐68975 Misc Fees ‐  ‐  200 ‐
Other Expenses 1,281 46,494 53,400 ‐
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 4000 Services & Facilities
Account Type & Account String*
Revenues Account Description
100‐4000‐42320 Permit Fees Medical Cannabis 10,860 6,739 6,500 6,000 Revenues 10,860 6,739 6,500 6,000
10,860 6,739 6,500 6,000
Salaries Account Description ‐  ‐
100‐4000‐50100 Salaries & Wages ‐ Regular 3,604 4,613 5,900 137,250 Salaries & Wages 3,604 4,613 5,900 137,250
Benefits Account Description ‐  ‐
100‐4000‐55200 Federal Tax ‐ Social Security 73 25 400 8,300 100‐4000‐55250 Federal Tax ‐ Medicare 80 74 100 1,900
100‐4000‐55350 State Tax ‐ Other ‐  ‐  ‐  100
100‐4000‐55400 Health Insurance 2,719 1,438 2,800 22,500 100‐4000‐55500 Dental Insurance ‐  ‐  ‐  1,500
100‐4000‐55600 Vision Insurance ‐  ‐  ‐  200
100‐4000‐55700 Other Employee Benefits ‐  ‐  ‐  600
100‐4000‐55710 Employee Assistance Program ‐  ‐  ‐  100 100‐4000‐55800 Retirement 2,270 2,583 400 10,200
100‐4000‐55900 Unemployment Insurance Exp ‐  18 ‐  1,300 100‐4000‐55950 Workers Compensation Insurance 699 3 ‐  1,000 Benefits 5,840 4,142 3,700 47,700
Operating Expenses Account Description ‐  ‐  () ()
100‐4000‐61000 Communications 3,804 4,014 3,850 4,000
100‐4000‐61200 Insurance ‐ General Liability 60 ‐  ‐
100‐4000‐61600 Office & Admin Supplies 649 1,336 1,650 15,000 100‐4000‐61700 Publication & Legal Notices ‐  84 ‐  100 100‐4000‐61900 Other Departmental Expense 53,459 ‐  ‐  ‐ 100‐4000‐63100 Maintenance supplies 3,123 2,257 4,400 4,400 100‐4000‐63200 Utilities 11,345 16,036 12,500 5,000
Operating Expenses 72,441 23,727 22,400 28,500
Other Operati() onal ExpenseAccount Description()
100‐4000‐65400 Professional Svcs 1,325 ‐  1,100 35,000
100‐4000‐65460 Contract ‐ Other 2,197 2,665 2,530 2,500 100‐4000‐67200 Rents & Leases 374 44 ‐  ‐
100‐4000‐68400 Travel & Lodging ‐  916 1,650 1,500
Other Expenses 3,895 3,625 5,280 39,000
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 4100 Svcs & Fac Operations
Account Type & Account String*
Revenues Account Description
100‐4100‐44900 Other Services 4,250 2,398 3,500 ‐
100‐4100‐46940 Rental of Building & Grounds 6,125 4,575 ‐  4,500 100‐4100‐49200 Admin & Overhead ‐ Engineering Svcs 165,431 408,559 (107,865) 301,780 Revenues 175,806 415,532                 (104,365) 306,280 175,806 415,532                  (104,365) 306,280
Salaries Account Description ‐  ‐
100‐4100‐50100 Salaries & Wages ‐ Regular 27,187 38,428 60,000 26,370 100‐4100‐50115 Salaries & Wages ‐ Overtime 460 424 ‐  ‐ 100‐4100‐50210 Stipend ‐ Personal ‐  ‐  ‐  15
100‐4100‐50240 Administrative Buyout ‐  749 ‐  10,000
Salaries & Wages 27,647 39,602 60,000 36,385
Benefits Account Description ‐  ‐
100‐4100‐55200 Federal Tax ‐ Social Security 530 193 3,800 1,605 100‐4100‐55250 Federal Tax ‐ Medicare 648 579 900 450
100‐4100‐55350 State Tax ‐ Other ‐  ‐  ‐  5
100‐4100‐55400 Health Insurance 20,233 13,416 14,500 7,665 100‐4100‐55500 Dental Insurance ‐  ‐  ‐  590
100‐4100‐55600 Vision Insurance ‐  ‐  ‐  40
100‐4100‐55700 Other Employee Benefits ‐  ‐  ‐  80
100‐4100‐55710 Employee Assistance Program ‐  ‐  ‐  10
100‐4100‐55800 Retirement 21,987 25,057 6,100 4,320
100‐4100‐55900 Unemployment Insurance Exp ‐  184 300 155 100‐4100‐55950 Workers Compensation Insurance 11,316 6,325 5,300 240 Benefits 54,715 45,755 30,900 15,160
Operating Expenses Account Description ‐  ‐  () ()
100‐4100‐61000 Communications 1,995 2,182 2,100 2,100
100‐4100‐61500 Janatorial Supplies ‐  ‐  500 500
100‐4100‐61600 Office & Admin Supplies 1,193 2,761 2,075 2,100 100‐4100‐61820 Safety Equipment & Clothing 5,287 5,118 7,060 7,060 100‐4100‐61900 Other Departmental Expense 3,238 711 4,645 3,500 100‐4100‐63100 Maintenance supplies 39,079 17,344 40,540 40,540 100‐4100‐63140 Vehicle Maintenance 1,069 8,736 3,850 5,000 100‐4100‐63200 Utilities 4,802 4,868 4,715 27,000
Operating Expenses 56,664 41,720 65,485 87,800
Other Operational () ExpenseAccount Description()
100‐4100‐65460 Contract ‐ Other 78,727 153,262 78,800 80,000 100‐4100‐67200 Rents & Leases 1,534 44 2,515 2,515
100‐4100‐68400 Travel & Lodging 590 3,125 3,800 3,800
100‐4100‐68900 Taxes 471 1,192 515 515
100‐4100‐68975 Misc Fees 2,042 1,865 2,884 2,900
100‐4100‐76000 Capital Purchases ‐  6,225 3,000 3,000
Other Expenses 83,363 165,713 91,514 92,730
Transfers In/O()ut Account Description()
100‐4100‐88400 Op Transfers Out‐Citywide CIP ‐  ‐  ‐  150,000 Transfers In/Out ‐  ‐  ‐  150,000
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
City of Willits
Proposed Budget: Fiscal Year 2024‐2025
Fund 100 General Fund
Department 4200 Park & Recreation
Account Type & Account String*
Revenues Account Description
100‐4200‐46940 Rental of Building & Grounds 8,975 9,225 30,000 9,000 100‐4200‐48000 Miscellaneous 170,418 51,062 ‐  ‐
Revenues 179,393 60,287 30,000 9,000
179,393 60,287 30,000 9,000
Salaries Account Description ‐  ‐
100‐4200‐50100 Salaries & Wages ‐ Regular 9,857 22,517 69,400 91,915 100‐4200‐50115 Salaries & Wages ‐ Overtime 468 419 ‐  ‐ 100‐4200‐50210 Stipend ‐ Personal ‐  ‐  ‐  30
100‐4200‐50240 Administrative Buyout ‐  756 ‐  25,760
Salaries & Wages 10,325 23,691 69,400 117,705
Benefits Account Description ‐  ‐
100‐4200‐55200 Federal Tax ‐ Social Security 718 156 4,300 8,733 100‐4200‐55250 Federal Tax ‐ Medicare 416 371 1,000 1,768 100‐4200‐55350 State Tax ‐ Other ‐  ‐  ‐  10
100‐4200‐55400 Health Insurance 23,347 14,795 18,100 34,593 100‐4200‐55500 Dental Insurance ‐  ‐  ‐  2,478
100‐4200‐55600 Vision Insurance ‐  ‐  ‐  318
100‐4200‐55700 Other Employee Benefits ‐  ‐  ‐  338
100‐4200‐55710 Employee Assistance Program ‐  ‐  ‐  21
100‐4200‐55800 Retirement 22,228 26,219 5,800 11,850
100‐4200‐55900 Unemployment Insurance Exp ‐  213 300 1,114 100‐4200‐55950 Workers Compensation Insurance 13,805 8,257 6,900 683 Benefits 60,514 50,012 36,400 61,906
Operating Expenses Account Description ‐  ‐  () ()
100‐4200‐61900 Other Departmental Expense 2,985 6,280 5,250 5,000 100‐4200‐63100 Maintenance supplies 37,505 37,812 40,300 40,300 100‐4200‐63140 Vehicle Maintenance 549 6,885 5,150 5,150 100‐4200‐63200 Utilities 23,792 23,740 19,000 20,000
Operating Expenses 64,831 74,716 69,700 70,450
Other Operati() onal ExpenseAccount Description()
100‐4200‐65460 Contract ‐ Other 47,917 27,776 23,100 23,100 100‐4200‐67200 Rents & Leases 271 ‐  4,463 4,500
100‐4200‐68400 Travel & Lodging ‐  1,489 1,200 1,200
100‐4200‐68975 Misc Fees ‐  99 2,000 2,000
100‐4200‐76000 Capital Purchases 18,047 8,405 10,000 10,000 Other Expenses 66,234 37,769 40,763 40,800
Actual
FY 2021‐22
Actual
Unaudited
FY 2022‐23
Budgeted
FY 2023‐24
Proposed
FY 2024‐25
1 Monthly Achievements & Activities
• Continuing to work with the FAA and Armstrong Consultants on how to address the question regarding the proposed deployment of an AWOS System.
• Caltrans Aeronautical Division conducted the annual inspection in mid-May. The inspectors commented on the overall functionality of the facility and its ability to accommodate safe flight operations.

Project Updates
• No items to report.

Staffing Items
• No items to report.

Budget Status
• Working on the 2024-2025 Budget.
• Continuing to work with Angela Christian to audit Airport financials.

Focus for Next Month
• Paint fuel tank and install a cover for the Fuel Island. • Received the Inspection Report from Caltrans and implement any listed recommendations.

Airport May 2024 | Report
1 Monthly Achievements & Activities
• Issued twelve Building Permits .......................................Seven in April. • Opened sixteen Code Enforcement Case....................Seven in April. • Closed ten Code Enforcement Cases............................Six in April. • Total of 46 active Code Enforcement Cases...............40 in April.

Project Updates
• Trail Project:
o Completed field work of the wetland/upland offsite mitigation area. Area appears sufficient to meet mitigation requirements of State agencies.
o Still waiting on CPUC approval of public trail crossings. CPUC approval is required prior to seeking allocation of project construction funds through the Caltrans ATP grant. • General Plan Land Use Element Update and Sphere of Influence Amendment:
o Continuing to work with property owners to consider prospective rezoning of their property for inclusion in the Land Use Element (LUE) Update.
o Finalizing Public Drafts of LUE and Environmental Impact Report (EIR). o Public Draft LUE and EIR will be released for public review in June. • Caltrans Clean California Grant (Beautify Willits Project):
o Continuing to hold bi-weekly project coordination meetings with project team. o Coordinated with Caltrans and Redwood Waste Solutions to develop the 1st City sponsored Dump Days.
o Community survey to solicit input on existing and potential new playground equipment at Bud Snider City Park can be found at https://www.surveymonkey.com/r/SP6M3SL or by visiting the Community Development Department.
o Staff are choosing designs for purchasing new waste & recycling receptacles and new picnic tables to install at our parks.
o Project updates can be found on the Community Development website under the Planning Division. https://www.cityofwillits.org/301/Beautify-Willits-Project. • Downtown Willits Signage:
o The City requested signage directing highway motorists to downtown Willits has been installed by Caltrans at both the Highway 20 Park and northern U.S. 101 interchange. • Mobile Vendor Ordinance:
o Held stakeholder meetings with prospective mobile vendors and brick and mortar restaurants to proactively consider the needs, desires and concerns of these groups prior to developing an ordinance.
• Willits Housing Rehabilitation Program:
o Continuing to hold bi-weekly project coordination meetings with project team.

Community Development May 2024 | Report
2 o A community meeting was held Wednesday June 5th at 6 PM to provide an overview of the new City Housing Rehabilitation Loan Program. Applications were provided at the meeting and are available at the Community Development Department.

Staffing Items
• Currently seeking to fill the position of Senior City Planner or City Planner. Application available on the City HR website. https://www.cityofwillits.org/219/Employment-Opportunities.

Budget Status
• No items to report.

Focus for Next Month
• General Plan LUE Update and SOI Amendment:
o Complete LUE Public draft and associated EIR.
o Complete press release, and other public outreach materials. o Develop Mixed Use Zoning Districts for inclusion in the Zoning Code. o Notify property owners by letter of prospective changes to General Plan and Zoning Designation or inclusion in City Sphere of Influence.
• Trail Project:
o Finalize project designs and bid documents.
o Complete cultural survey and land survey for offsite mitigation area. • Clean California Grant:
o Hold free dump days for Willits residents.
o Work with SHN and Tall Tree Engineering on project design work. o Submit grant reimbursement request.
• Mobile Vendor Ordinance:
o Schedule further stakeholder meetings with individual businesses that were not able to attend previous meetings.
o Small Cell Facility Master License Agreement
o Develop Master License Agreement for the use of City property/ROW to support small cell infrastructure.
• Willits Housing Rehabilitation Program:
o Create project website.
o Begin application phase on June 24th.
o Sign up licensed contractors.

Monthly Achievements & Activities
• Started coordination with Springbrook relating to the process of activating the utility Billing Module. Will need to conceive a method to transfer approximately 2,400 accounts from ACS without losing data specific to individual accounts.
• Prepared compensation scenarios for use by the City Manager in the labor negotiations. • Worked with Representative Huffman’s staff to secure an individual with the Federal Treasury to grant approval to proceed with the list of ARPA projects. • Provided budgetary information for the effort to draft the supporting agreements for the Solar Installation Project at the Wastewater Treatment Plant. • Attended meetings to review and rank projects eligible for Measure K Funds.

Project Updates
• Springbrook transition:
o Investigating options to introduce additional learning measures to help staff gain confidence with the system.
• Fiscal Year 2022-2023 Audit:
o Provided the supporting financials to Edie Baily.
o Assigned tasks to S & L Accountants as a means to prepare data transfer to the Auditors.

Staffing Items
• Exploring ways to amend job descriptions for the Department to improve workflows prior to the next phase of Springbrook deployment and create a well-defined path of progression for staff as they acquire new skills and confidences.
• Interviewed four candidates for the vacant Office Administrative III position. Offered the position to Jose Saldona and a specific work plan will guide Mr. Saldona’s first six-months of employment.

Budget Status
• Composed expenditure simulations to determine the organization’s carrying capacity weighed against projected revenues.

Focus for Next Month
• Continue with Budget preparation.
• Receive the fourth quarter 2023 sales tax summaries from Avenu Insights & Analytics. • Respond to FEMA comments regarding reimbursements for damages caused by storms. • Assist with the effort to revise the Master Fee Schedule.

Finance May 2024 | Report
1 Monthly Achievements & Activities
May 2023 May 2024
• 911 Calls Received 53 43
• Calls for service (CFS) 661 459
• Cases 73 45
• Arrests 28 16
• Citations 64 16
• Traffic Stops 170 62
Project Updates
• As staffing allows - continued traffic safety education and enforcement, emphasizing school zones, pedestrians, speeding, and passing to the right violations. • Continued deployment of the speed awareness radar trailer. • Department personnel completed Department of Justice audits of our criminal records and CLETS (California Law Enforcement Terminal System) databases. • Department personnel completely revised the Department’s Field Training Officer Program and received new POST certification of our FTO manual and plan. This includes all manuals, evaluations, training, and accreditation of new Police Officers, developing new FTO supervisor responsibilities, FTO coordination, and an FTO pool of personnel to comply with the POSTapproved FTO program for developing personnel. • Officers Pearson and Angell successfully submitted an Attempted Murder – Felony Vehicle Hit & Run Case to the Mendocino County District Attorney.
• Officer Cary, with the assistance of Officers Gale, Pearson, Angell, and the District Attorney’s Investigations Unit, submitted a sexual assault case to the District Attorney’s Office. • Officer Gale coordinated with the Frontier Days Committee and developed the Department’s operation plan for the upcoming community events.
• Officer Gale is researching the Department's firearms facility use and maintenance program, for presentation to the Council.
• Sgt. Avalos successfully completed supervisor school. • Officers Cary and Gale successfully completed DUI Enforcement School. • Officers Pearson and Angell successfully completed Interview Techniques School. • Officer Angell successfully completed Search Warrant Training.

Police Department May 2024 | Report
2 • All staff received updated performance evaluations, including developing goals for the coming year and implementing a training plan to build employee performance. • Coordinated with the Mendocino County Behavioral Health Staff to participate in the County’s Heads-Up Program and Behavioral Health Outreach Programming and bring further training to department personnel later in July. Additionally, the Department and County staff began a discussion about hosting a Critical Incident Team training program in the Willits area later this fall.
• Department personnel conducted several recruitment informational meetings at the Santa Rosa Junior College Public Safety Training Center, focusing on non-sponsored students.

Staffing Items
• Police Officer Trainee Alex Garza continues to be assigned to the Basic Police Academy at the College of the Redwoods and is scheduled to graduate on July 12th. • Police Recruit Donovan Shively was injured at the academy and has been rescheduled to attend the January 2025 academy course.
• The Department continues to focus on an ongoing recruitment effort to fill vacancies for Police Officers, Dispatchers, and Community Service Officers.
• Part-time Dispatcher Kelly Denham was hired and has begun the dispatcher training program for new personnel.
• Department staffing stands at about 50-percent of authorized strength.

Budget Status
• No items to report.

Focus for Next Month
• June 21st – Hometown Celebration.
• June 22nd & 23rd – Horse Show at the Rodeo Grounds.
• June 28th – Truck Pulls.
• July 3rd – Rodeo.
• July 4th – Parade.
• June 4th-6th – Rodeo.
• July 12th – Police Recruit Garza’s Academy Graduation. 1 Monthly Achievements & Activities
• Worked with the Chamber of Commerce to coordinate traffic control and the Main St. closure for the Memorial Day Car Show. Deployed the variable message boards in advance and the event/emergency traffic control equipment recently purchased to help facilitate these community events was utilized. The event was well attended. • Repaired an irrigation leak in the Rodeo Grounds.
• Hung the Fourth of July Rodeo Decorations on the light posts in the downtown corridor. • Installed a bollard at City Hall to protect the Prius from the trash bin enclosure gates. • Replenished the asphalt and base rock bins to provide materials for projects and repairs. • Donated several impounded bikes to the Bike Kitchen of Ukiah. • Mowed and trimmed adjacent to the Skate Park to reduce fire hazard and limit transient activity. • Mowed the Haehl Creek Trail and cut back vegetation for clearance.

Project Updates
• Applied sand on the Main St. brickwork to reduce trip and fall liability. • Lightly pruned the Main St. trees to make room for the Car Show participants. • Replaced several NO PARKING SIGNS. The City participates in a street sign recycling program with a company that collects old signs that are no longer useable and provides credit towards the purchase of new signs and hardware. The company visited the corporation yard and collected a full bin for the first time in several years. Credits will be applied to the purchase of new signs.
• Mowed and abated weeds at the Airport.
• The crew repaired water leaks on Raymond Ln and Mill Creek Dr. The crew also assisted by providing traffic control during phases of the sewer line jetting conducted at various locations. • Trimmed for clearance and sight distance the detour route for the car show. • Patched potholes in various locations. There were several responses to calls for service when issues were brought to the staff’s attention.
• MD Tree Management grind stumps at the Recreation Grove, Rodeo Grounds, and Boy Scout Hut.
• Citywide vegetation management has been the focus this month. Some areas will require a second pass. Staff is working with the County to coordinate roadside mowing on the bottom of Sherwood Road.
• Replaced the upper portion of the guardrail on Sherwood Road. Replaced the soft stop terminal and several posts. The damage was the result of a hit and run that would have gone over the embankment had the guardrail not been in place. It was repaired to standards.

Services & Facilities May 2024 | Report
2 • The PG&E power outage was rescheduled for June 22nd. The utility has provided advance public notice. Backup generators for critical City operations are being evaluated, but the impact is anticipated to be minimal due to the time frame.
• Cleared out a transient camp on N. Lenore Ave.
• Regularly tending to immature trees and plantings as the hot weather returns.

Staffing Items
• No items to report.

Budget Status
• No items to report.

Focus for Next Month
• City wide vegetation management: Roadside mowing will continue as areas firm up to allow access and grass continues to grow from late season rains. • Preparing for upcoming Hometown Celebrations, the Parade, Carnival, and Rodeo Events. This includes tree trimming, sign replacement as needed, vegetation removal, traffic control coordination, sweeping of facilities, and removal of litter and debris; before, during and after. • Sewer lateral repair on Coast St.
• Inspect lift stations and jet sewer lines as needed on E. Commercial St. at the Sports Complex, Rodeo Grounds, and Carnival Grounds.
• Pavement repairs at various locations.
• Continue mulch bed realignment at Snyder Park.
• Replace the tree that was removed at the Wood St. Parking Lot. • Traffic control markings to finish the PPP 2023.
1 Monthly Achievements & Activities
• Cleaned 11,355 lineal feet of sewer mainline in collection system. • Cleaned and flushed all turbidity supply lines that feed the turbidity meters. • Dewatered and put air in the Northbrook Distribution Pressure Tank. • State Water Resource Control Board (SWRCB) completed their annual inspection at the Wastewater Treatment Plant (WWTP).
• Assisted Utility Meter reader with monthly Hi/Low List and shutoffs for non-payment. • Exercised all generators at the Distribution System’s Pump Stations. • Replaced water service corporation stop on the mainline. • Switched seasonal creek flow requirements to land application irrigation May 15th per WWTP’s NPDES Permit.
• Completed seven sewer laterals inspections from a schedule of twelve for residential transfers. • Installed a new touch screen for the Ultraviolet (UV) disinfection station at the WWTP. • Repaired water mainline leak under the E. Commercial Street Bridge. • Replaced batteries in generators at Distribution Pump Stations. • Cleaned and serviced all turbidity meters at the Surface Water Treatment Plant (SWTP). • Repaired leaking pump at Northbrook Pump Station.
• Pressure washed raw water pump, chlorine tank footprint and filter feed pump areas at SWTP. • Painted exposed and rusting areas on the filter feed pump infrastructure. • Serviced the filter feed pumps & check valves and cleaned the strainers. • Cleaned the weir below Morris Reservoir.
• Replaced Y Strainer and injection quill on the potassium permanganate pumps at SWTP. • Installed rebuilt potassium permanganate pump at raw water pump station SWTP. • Flushed main coagulant line and cleaned injection quill at SWTP. • Changed out all tubing on turbidity and main coagulant pumps at SWTP. • Rebuilt eye wash station at SWTP.
• Cleared excessive vegetation adjacent to all Distribution Pump Stations. • Staff from Streets and Water Operators assisted Wastewater with traffic control while cleaning sewer mainlines throughout the Collection System.

Project Updates
• Reservoir Capacity: Morris 662-acre feet and Centennial 638-acre feet equates to 100-percent of full capacity (June 10th).

Utilities May 2024 | Report
2 • May 2024 Water Usage: SWTP: 19,472,037 MG. May 2023: 15,531,601 MG.

GWTP: 0 MG. May 2023: 2,762,000 MG.

Totals: 19,472,037 MG. May 2023: 18,293,601 MG.
• Non-Potable Water Usage [Truck Fill Station]: 94,485 K/Gals. May 2023: 103,057 K/Gals. • May 2024 Wastewater Treatment Plant Flows: 32,141,310 MG. • Completed the annual flushing program on June 12th.
• Scheduled grading and dust off application of the SWTP access road for the week of June 21st.

Staffing Items
• Held interviews for a WWTP OIT vacant position.

Budget Status
• No items to report.

Focus for Next Month
• Media removal and replacement for the Groundwater Treatment Plant media removal and replacement.
• Schedule Wipf Construction to replace broken fire hydrant and repair failed culvert on S. Main at Franklin Ave.
• Schedule new server and software upgrade at WWTP with Apex and Primex (SCADA integrator). • Fuller Electric’s continuing to upgrade the electrical equipment and permanent weather structure at the Northbrook Pump Station.
• Coordination with EBA Engineering on the plan for the Lead Service Line Inventory mandate from the Environmental Protection Agency (EPA) and the State Water Resource Control Board. • Scheduled pre-bid meeting for the Underground Utility Project on June 25th.