Agenda — Willits City Council, August 20, 2025

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

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WILLITS CITY COUNCIL

SPECIAL MEETING

BUDGET WORKSHOP
AGENDA
AUGUST 20, 2025 | 10:00 AM | CITY COUNCIL CHAMBERS

1. OPENING MATTERS
a. Call to Order.
b. Roll Call.

2. CITY COUNCIL DISCUSSION & DIRECTION REGARDING FISCAL YEAR 2022/2024 BIENNIAL DRAFT BUDGET
a. Fiscal Year 2025-2026 Budget Discussion and Possible Direction.

3. 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 16th day of August, 2025.

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.

Item No. 2a
Meeting Date: August 20, 2025

AGENDA SUMMARY REPORT
To: Honorable Mayor and Council Members
From: Manuel Orozco, Finance Director
Agenda Title: DISCUSSION AND POSSIBLE ACTION TO THE PROPOSED FISCAL YEAR 2025/2026 BUDGET.

Type: Presentation Consent Regular Agenda Public Hearing Urgent Summary of Request: This is a budget workshop to review anticipated appropriations for the General fund, Measure K fund, Traffic fund and the Transportation Tax fund. At the June 25th Meeting City Council, under advisement from staff, voted to authorize the continuation of Municipal Expenditures until the city can adopt a budget for the Fiscal Year of 2025-2026. What is being presented now for review is the following budgets. • General Fund
o City Council/ Clerk
o Administration
o Finance
o Human Resources
o Police
o Community Development
o Services & Facilities
• Measure K Fund
• RMRA & SB-1 Traffic Fund
• Transportation Tax Fund
The remaining Special Revenue Funds, Enterprise Funds and the Construction In Progress (CIP) Funds will be discussed separately.

Recommended Action: To review the presented budgets and offer guidance on proposed options that are being provided.

Alternative(s): None recommended.

Fiscal Impact: As set forth in the Budget document.

Personnel Impact: As set forth in the Budget document.

Identified City Council Conflict of Interest: None.
2021 Adopted Goals: An annual operating budget is consistent with Goal #1 for Administration…Develop and implement a long-range Fiscal Sustainability Plan for City finances in order to promote the City’s economic health by balancing revenues and expenditures to solve systemic problems.

California Environmental Quality Act: Staff has found that adopting the Operating and Capital Improvement Plan Budgets is exempt from CEQA. The Operating and Capital Improvement Plan documents are used by the City as planning documents.

CEQA Guidelines section 15060(c) states “An activity is not subject to CEQA if … [t]he activity is not a project as defined in Section 15378.” CEQA Guidelines section 15378(b)(4) states “project” does not include…the creation of government funding mechanisms or other government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.” The Operating and CIP Budgets serve as a funding mechanism that does not commit the City to undertake any of the particular projects listed therein. As a result, the approval of the Operating and CIP Budgets are not considered a “project” subject to CEQA.

Before the City commits to the implementation of any of the individual projects listed in the CIP, the City analyzes whether the individual project has the potential to create any significant effect on the environment, and if so, completes appropriate environmental review for that project before its approval.

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

MISSION STATEMENT
The City of Willits is primarily responsible for maintaining a safe, pleasant environment within the community by providing effective delivery of public services
In the process of providing representatives local government, the City identifies and anticipates concerns, problems and opportunities and takes action to address them The City also provides a catalyst in the development and maintenance of a well integrated community The City delivers critical public services in an efficient, professional and timely manner
The City is responsible for the preservation of community physical and aesthetic assets, and for the efficient management and equitable allocation of community fiscal resources
Essential to accomplishing the objectives outlined above is the selection, training, motivation and retention of highly qualified men and women as City employees

BASIS OF BUDGETING

AND ACCOUNTING
The accounting policies of the City conform to “Generally Accepted Accounting Principles” (GAAP).

Accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. Fund accounting segregates funds according to their purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions.

The City’s basis of budgeting for Governmental Funds (General Funds, Special Revenue Funds, and Capital Project Funds and Fiduciary Funds) are modified accrual basis of accounting.

Under this method, revenues are budgeted according to when they are both measurable and available.

Revenues are considered to be available when they are collected within the current fiscal year, or soon enough thereafter to pay liabilities of the current period. Licenses, property taxes and taxpayerassessed tax revenues (e.g., franchise taxes, sales taxes, motor vehicle fees, etc.), net of estimated refunds and uncollectible amounts, and interest associated with the current fiscal period are all considered susceptible to accrual and so have been recognized as revenues of the current fiscal period. Revenue from grants, entitlements, and donations is recognized as revenue in the fiscal year of which all eligibility requirements have been satisfied.

Expenditures are recorded to the related fund liability as it is incurred, except for claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured, and principal and interest on general long-term debt.

Enterprise Funds (proprietary funds) are accounted for using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized when the liability is incurred.

The Annual Audited Financial Report shows the status of the City’s finances on GAAP basis. The City’s Budget is adopted on a basis substantially consistent with GAAP, with the following exceptions:
 Principal payments on long-term debt within the Enterprise Funds are applied to the outstanding liability on a GAAP basis but are expended on a Budget basis.  Capital Outlay within Enterprise Funds are recorded as assets on a GAAP basis and expended on a Budget basis. Depreciation expense is recorded on a GAAP basis only.

Appropriations and Amendments
City Council approves, except as noted:
 Increases in appropriations from unanticipated revenues, or fund balances including retained earnings, within a department or fund.
 Transfers of appropriations between funds, departments, or program budgets.  Decreases in appropriations, with the exception that the City Manager may direct Department Heads to suspend expenditures as needed to respond to emerging negative fiscal conditions.

City Manager or Designee approves as follows:
 Without increasing overall appropriations, the City Manager (or designee) would have authority to allow spending to exceed an individual line item up to the amount of the overall budget for the department holding the appropriation within the general fund.  Without increasing overall appropriations, the City Manager (or designee) would have unlimited authority for adjustments between the categories or program budgets within a department, in the General fund, or within a fund for all Special Revenue Funds, Enterprise Funds, and Fiduciary Funds.
 Without increasing overall appropriations, the City Manager (or designee) would have authority to move contingency funds to the appropriate department for expenditure in accordance with GAAP.
 Without increasing overall appropriations, the City Manager (or designee) would have authority to move appropriations between the General Fund departments up to three-percent of the Adopted Budget.
 Without increasing overall appropriations, the City Manager (or designee) would have the authority to best implement Capital Improvement, Facility and/or Infrastructure Projects, by transferring appropriations and revenue sources between projects when appropriate.  Finance Director would have the authority to carry forward remaining appropriations, at the end of the fiscal year, for purchase orders (legally encumbered), projects, capital projects and equipment that will be needed in the next fiscal year to fund expenses that were delayed or span between the fiscal years.
 City Manager would have authority to suspend expenditures and utilize assignments as needed to respond to emerging negative fiscal conditions.

Nonspendable, Committed and Assigned Fund Balances
 Nonspendable Fund Balance classification include amounts that cannot be spent because they are either not in spendable form or legally or contractually required to be maintained intact, such as items not able to be converted into cash (inventories, or prepaid amounts).

 Committed Fund Balances also known as Reserves, are internally imposed by the City through resolution or ordinance. Once an amount is committed, it cannot be used for any other purpose unless the government, by taking the same type of action (resolution or ordinance), removes or changes the constraint.
 Assigned Fund Balance is a classification of assignment imposed by a department that is designed to set aside funding for a specific intent. The intent is not set by formal action and can be moved in and out of assignment by the authority of the City Manager and only after Council has approved the use of funds through appropriation. The assignments are to be used to hold certain monies for certain expenses that facilitate the intent expressed by council to provide specific services such as in construction projects, plan projects, purchase orders, vehicle replacement, and equipment replacement.
 Unassigned Fund Balance is the residual balance left after all activities are complete within a year. There should be no negative fund balance when there are assigned balances created for specific projects.

Springbrook Software
The implementation of Springbrook has enabled a higher level of accounting that is more capable of tracking projects and storing information. Due to this increased level of capability, staff has made a few changes regarding the use and tracking of funding.

Capital Improvement Program (CIP) Funds
The system has expanded to house two New CIP funds which are the Water CIP Fund (Fund 430) and the Sewer CIP Fund (Fund 410) these funds will house the capital projects that will eventually turn into fixed assets. Staff will utilize the Project Module to track each expense and transfer over the funding on a quarterly basis on an “As Needed” basis to ensure that there is no overrun.

Pooled Cash
Springbrook has a module that can automatically apply a system of claim on cash against the cash accounts that our pooled into one account. What this will do is add ease of use in tracking our cash transactions and allow our books to mirror the bank account. Traditionally, the bank was balanced by adding up all of the fund cash accounts and totaling them to match to bank. This new method allows the City to see the impact of all transactions immediately, improving reporting and allowing finance to provide consistent cash balances for all accounts. Because the CD investment accounts, Laif Accounts and other fiduciary accounts are activities outside of the normal course of business for all funds the activity will be stored outside of the individual funds and instead be linked to Fund 900 which is the pooled cash and payroll liabilities fund.

Transfers and Reimbursements
The Finance Department is adopting a methodology of consolidating the sections where activities have traditionally been split among the various fund accounts.

This makes it difficult to truly assess the actual cost of providing services. The option is to calculate the cost of providing services by utilizing an indirect cost allocation and swapping administrative expenses through the Administrative and Overhead accounts. This will represent itself as a negative expense in the nondepartmental section of the General Fund. What this will do is stop the practice of doubling the recognition of revenue. Additionally, whenever a fund is earmarked to pay for a program or expense then the part of the fund that originally expended the item will still house the expense, but the fund will be reimbursed by the funding source that was earmarked to help pay. This way multiple funds can reimburse for a project that lives in one section keeping the integrity of the original cost of the project or expense.

For example, if Measure K is planning on funding the increased expense of negotiated Police salary increases, then the fund will specifically transfer over the exact amount of funding necessary to cover the cost by a transfer. Showing clearly how we are funding the services and only funding the expenses agreed to in a very transparent way.

Exhibit A
Estimated 2025-2026 Ending
Working Capital Operating Operating Debt Service Gain Working Capital Fund # Fund Name 7/1/2025 Revenue Transfers In Expenses Transfers Out Principal (Loss) 6/30/2026 100 General Fund (342,196) $ 4,619,213 $ 2,000,000 $ (6,841,436) $ (564,418) $ 110 ISF - Information Technology 82,308 82,308
150 Measure K Tax 3,715,785 (2,000,000) 1,715,785
-
222 Narcotics Forfeiture 97,295 - (36,000) 61,295
223 11470.2 H&S Restitution Prgm 36,257 - (1,000) 35,257 224 Abandoned Vehicle Abatement - - - -
225 Law Enforcement Assistance Adm 21,586 - (5,000) 16,586 226 DNA Cost Reimbursements 129,365 - (1,000) 128,365
230 General Plan Development 36,368 - - 36,368
235 Housing Rehabilitation - Admin 73,759 - - 73,759
237 PLHA Housing Rehabilitation 245,160 - - 245,160
239 Business Rehab Admin 4,037 - - 4,037
240 RMRA & SB-1 (158,630) 197,500 (129,617) (90,747)
245 Transportation Tax 228,152 1,250,000 (556,532) 921,620 250 East Hill Mitigation Fund 128,583 128,583
260 Landfill Dissolution 439,169 439,169
310 Lateral Repair Loans 35,037 35,037
420 Park Improvements 0 0
510 Wastewater Enterprise 3,552,165 3,552,165
530 Water Enterprise 2,968,785 2,968,785
550 Airport Enterprise (371,797) (371,797)
600 Sucessor Agency 1,025,598 1,025,598
-
Totals $8,324,202 $6,066,713 $2,000,000 ($7,570,585) ($2,000,000) $0 $0 $6,820,330

CITY OF WILLITS

PROJECTED WORKING CAPITAL
Fiscal Year 2025-26
Summary of Working Capital
NON-DEPARTMENTAL– GENERAL FUND (1000)
BASIC FUNCTIONS: This department, as the title implies, is used to account for all revenue that is not departmentally specific. This revenue is used to augment all general fund departments where expenditure exceeds the departmentally specific revenue.
2025-2026 PROGRAM GOALS:

Maintain the integrity of the General Fund through active participation and advocacy in efforts to assure that Federal and State legislation does not result in the further deterioration of various discretionary revenues. Also, actively support local, regional, and statewide efforts to achieve legislative return of City revenues and the elimination of certain inter-jurisdictional charges (booking fees, property tax administration fees, DUI fees, forensic fees, animal control fees, etc.).

BUDGET LINE-ITEM COMMENTS/DETAILS:

Below is a pie chart demonstrating visually the relationship between all the revenues brought into the city.

Taxes are the largest source of revenue the city has and the city takes its fiduciary role seriously when it comes to taxpayer earned funding. The Basis of Budgeting demonstrates how we are attempting to be transparent in all activities.

The Measure K funding is specifically allocating $2,000,000 to the General Fund through Fund Transfers.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1000 Non Departmental
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1000-41110 Property Taxes - Cur Secured 465,939 497,369 500,490 501,000 100-1000-41120 Property Taxes - Suppl Secured 14,823 7,934 30,494 30,000 100-1000-41130 Property Taxes - Cur Unsecured 49,617 27,611 54,105 50,000 100-1000-41140 Property Taxes-Prior Unsecured 666 1,215 1,521 1,200 100-1000-41160 Real Property Transfer Tax 8,081 40,000 34,094 40,000 100-1000-41170 RPTTF ROPS Resid Dist. 206,306 240,000 229,010 200,000 100-1000-41180 MVLF-In Lieu 574,476 595,000 607,438 610,000 100-1000-41190 HOPTR - Home Owner Prop Tx Rel 5,494 5,000 4,211 5,000 100-1000-41200 Sales Tax - General 1,397,000 1,600,000 1,308,585 1,307,713 100-1000-41330 Local Tax - Transit Occupancy 370,632 470,000 238,888 300,000 100-1000-41340 Local Tax - Cannabis 170,543 170,000 196,495 170,000 100-1000-41550 Franchise Fees - Gas 35,411 30,000 - 33,000 100-1000-41551 Franchise Fees - Electricity 98,737 110,000 149,177 120,000 100-1000-41560 Franchise Fees - Cable TV 17,871 27,000 10,308 20,000 100-1000-41561 Franchise Fees - Garbage 254,397 260,000 244,058 260,000 100-1000-42100 Business License 146,340 150,000 103,714 150,000 100-1000-42210 Tobacco Permits 1,575 700 1,050 1,000
100-1000-43410 State MVLF Annual Excess - 5,000 96 1,000 100-1000-43480 Misc. Rev fr Other Agencies - - 177 -
100-1000-46000 Interest - 25,000 - 20,000
100-1000-48000 Miscellaneous 93,870 506,751 377,085 365,000 100-1000-48111 Other Sales 46 - 105 100
Revenues Total 3,911,823 4,768,580 4,091,099 4,185,013
Benefits Account Description
100-1000-55710 Employee Assistance Program 730 - - -
100-1000-55750 Medical Benefits - All Emp 251,332 - - - 100-1000-55770 Employee Cost - IBEW Dues 5,550 - - -
100-1000-55777 Employee Cost - WPOA Dues 2,746 - - -
100-1000-55810 CalPERS UAAL - Misc Plan - - - 291,864
100-1000-55820 CalPERS UAAL Safety Plan - - - 433,433
Benefits Total 260,357 - - 725,297
General Fund
Operating Expenses Account Description
100-1000-61000 Communications 7,117 - 845 1,000
100-1000-61200 Insurance - General Liability 15,825 - 6,763 - 100-1000-61330 Memberships & Fees 9,849 - 10,727 11,000 100-1000-61400 Postage and Shipping 2,000 - - -
100-1000-61440 Printing and copying 4,648 - 5,397 5,400 100-1000-61600 Office & Admin Supplies 3,144 - - -
100-1000-61710 Banking Fees 3,000 - - -
100-1000-61720 Licenses, Permits, and Fees 13,199 - 18,464 20,000 100-1000-61900 Other Non-Departmental Expense 800 - - - Operating Expense Total 59,582 - 42,197 37,400
Other Expenses Account Description
100-1000-65400 Professional Svcs 334 - - -
100-1000-68900 State Permits & Fees - 42,500 - -
100-1000-69000 Contingency Expenses - - 79,206 -
100-1000-69100 Chamber of Commerce-TOT 36,324 55,000 34,727 45,000 100-1000-69200 Charitable Cont-Senior Center 30,000 5,000 5,000 - 100-1000-69300 Charitable Cont- Cnty Library 5,000 - - - 100-1000-69400 Charitable Cont- County Museum 5,000 5,000 5,000 - 100-1000-69500 Charitable Cont-Community Svcs 30,000 5,000 55,000 - 100-1000-69600 Charitable Cont-Our Dail Bread 30,000 5,000 5,000 - 100-1000-69700 Charitable Cont-Econ Dev&Fin 5,000 5,000 5,000 - 100-1000-69900 Charitable Cont-Other 2,400 5,000 20,000 - 100-1000-71100 Administration & Overhead - (870,300) - (588,040) Other Expense Total 144,058 (742,800) 208,934 (543,040) Transfers In/Out Account Description
100-1000-80150 Transfer In from Measure K - (869,071) - (2,000,000) Total Transfers In/Out - (869,071) - (2,000,000)
Total Revenues 4,185,013
Total Transfers (2,000,000)
Total Expenses 219,657
Gain/(Loss) 5,965,356
COUNCIL/CLERK (1100)
BASIC FUNCTIONS: Provide policy and program direction to City Manager; receive, review, and respond to community issues and concerns; participate and represent City in various forums including City Commissions, Boards and Committees, Joint Powers Agencies, other units of local government, State and Federal Agencies; adopt an annual budget; approve expenditures which exceed expenditure approval limits of City Manager; supervise City Manager; serve as City Planning Commission and Industrial Development Authority. City Clerk duties include coordination of Form 700 FPPC filing; staff support to Council Members and Council Committees/Commissions; attendance at Council and Committee meetings; preparation of City Council agendas and minutes. 2025-2026 PROGRAM GOALS:

City Council
 Continue progress in assuring long-term financial stability of City.  Maximize public service delivery in all City departments at the least public cost.  Continue active promotion of local and county-wide economic development.

City Clerk
 Maintain official records of the City and continue improvements to the record management and retention program.
 Prepare agendas, minutes, resolutions, proclamations, and public notices.  Ensure compliance with the Brown Act.
 Prepare ordinances for codification and maintain updates to the Willits Municipal Code.  Respond to Public Records Act Requests, pursuant to State Law.  Monitor compliance with Fair Political Practices Commission requirements.  Provide support services to Public Facilities Corporation, as well as City Council appointed Committees and Commissions, as needed.

FTE COST ALLOCATION:

City Council / City Clerk Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
City Clerk 0.15 - - 0.15 Elected Officials 5.00 - - 5.00 City Council / City Clerk Total 5.15 - - 5.15
BUDGET LINE ITEM COMMENTS/DETAILS:
100-1100-61300 City Clerk memberships.
100-1100-61600 Miscellaneous Council materials.
100-1100-65460 Videotaping Council meetings and codification. 100-1100-68400 Mileage and travel costs related to LCC meetings City Clerk training and travel. 100-1100-61900 Willits Community TV and other.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1100 City Council / City Clerk
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1100-48000 Miscellaneous 1,915 - 625 600
Revenues Total 1,915 - 625 600
Salaries Account Description
100-1100-50100 Salaries & Wages - Regular 36,709 55,500 31,515 13,855 100-1100-50115 Salaries & Wages - Overtime 0 - - -
100-1100-50120 Salaries & Wages - PT-Non-Pers 814 - - 26,000 100-1100-50240 Administrative Buyout 2,991 - 3,442 533
Salaries Total 40,514 55,500 34,957 40,388
Benefits Account Description
100-1100-55200 Federal Tax - Social Security 2,197 3,000 2,070 2,504 100-1100-55250 Federal Tax - Medicare 514 800 484 586
100-1100-55270 Federal Tax - Other 31 - - -
100-1100-55350 State Tax - Other 116 - 10 -
100-1100-55400 Health Insurance 24,722 125,100 66,767 40,875 100-1100-55500 Dental Insurance 1,285 6,600 1,874 2,330 100-1100-55600 Vision Insurance 250 1,100 362 579
100-1100-55700 Other Employee Benefits 74 400 130 93
100-1100-55710 Employee Assistance Program 75 500 52 181 100-1100-55800 Retirement 1,870 3,900 3,522 2,120
100-1100-55900 Unemployment Insurance Exp 111 700 177 210 100-1100-55950 Workers Compensation Insurance 25 305 46 - Benefits Total 31,270 142,405 75,494 49,478
Operating Expenses Account Description
100-1100-61250 Insurance 13 - - -
100-1100-61300 Dues and Subscriptions 500 200 135 200
100-1100-61600 Office & Admin Supplies 4,573 800 2,167 2,000 100-1100-61700 Publication & Legal Notice 840 300 520 300 100-1100-61730 Advertising and Marketing 744 - - -
100-1100-61900 Other Departmental Expense 4,926 12,100 2,390 2,500 Operating Expense Total 11,596 13,400 5,212 5,000
General Fund
Other Expenses Account Description
100-1100-65400 Professional Svcs 1,881 - - -
100-1100-65460 Contract - Other 3,789 6,800 3,500 2,000 100-1100-68400 Travel & Lodging 3,260 5,800 1,710 2,000 100-1100-68450 Training & Professional Dev 80 4,000 817 1,000 100-1100-68500 Conferences & Meetings 82 - 3,304 1,000
Other Expense Total 9,091 16,600 9,331 6,000
Total Revenues 600
Total Transfers -
Total Expenses 100,866
Gain/(Loss) (100,266)
GENERAL ADMINISTRATION (1200)
BASIC FUNCTIONS: : Coordination of legal services; management and coordination of all City policies, programs, and services; negotiation and management of contracts; interface with other local governments, regulatory agencies, and state and federal agencies; management and coordination of City fiscal and human resources; public and agency notices as required; review of correspondence received and preparation/review of correspondence sent; implementation of ordinances and policies; interaction with and response to media; presentations to community groups; staff support to various JPA's and other intergovernmental agencies; revenue development, budgets and expenditure control; management of special projects; various franchise administration activities; coordination of economic development activities; risk management and insurance; management of City facilities; management of leases, agreements, etc.; response to citizen and community complaints; long range planning; maintenance of relationship with legislative and congressional representatives; other assignments established by City Council. 2025-2026 PROGRAM GOALS:
 Maximize citywide service delivery systems and minimize impacts of State budget reductions.  Identify and secure external funding sources to assist in supporting community enhancement projects and facilities.
 Strengthen the organization’s ability to provide law enforcement services.  Renew focus upon community job creation and retention.  Expand efforts to work collaboratively with units of local, state and federal government.  Complete long-range capital improvement plans.
 Respond to concerns/issues presented by community and Council members.  Develop and maintain college level intern program.
 Effectively implement approved ARPA Projects.
 Continue a commitment to recruit and develop valuable team members.

FTE COST ALLOCATION:

City Administration Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Assistant City Manager 0.20 (0.05) - 0.15 City Clerk 0.18 - - 0.18 City Manager 0.25 (0.01) - 0.24
City Administration Total 0.63 (0.06) - 0.57
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-1200-61000 Communications: All phone/fax costs for bottom floor of City Hall. 100-1200-61200 Insurance - General Liability: REMIF/CIRA general liability, automobile physical damage, property, boiler/machinery, and earthquake, net of insurance premium returns. 100-1200-61250 Insurance: Includes deductible for liability, property, workers’ compensation and dental deficit. 100-1200-61330 Memberships & Fees: Public Facilities Corporation filing fee, annual report RRFI. REMIF worker’s comp processing fees, AFLAC Service Fees, Redwood Empire Division dues, ICMA, League of CA Cities.
100-1200-61600 Includes postage, office supplies for most City departments. 100-1200-67200 Includes copier, postage meter, and folding machine. 100-1200-65460 MSWMA beverage recycling program [Pass-through of CA Redemption Revenue], LAFCO fees, website.
100-1200-61700 Required publications and notice in newspapers, printing of Budget 100-1200-61720 County of Mendocino Fees
100-1200-68400 Includes training and travel reimbursement for local interagency and JPA meetings, LCC meetings, and other regional meetings.
100-1200-69000 Miscellaneous.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1200 City Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1200-46940 Rental of Building & Grounds 6,550 - 16,400 20,000 Revenues Total 6,550 - 16,400 20,000
Salaries Account Description
100-1200-50100 Salaries & Wages - Regular 149,523 92,808 180,639 85,505 100-1200-50210 Stipend - Personal 1,170 1,656 3,857 -
100-1200-50240 Administrative Buyout 16,103 2,400 27,646 3,289 Salaries Total 166,796 96,864 212,142 88,794
Benefits Account Description
100-1200-55200 Federal Tax - Social Security 9,524 5,780 10,736 5,505 100-1200-55250 Federal Tax - Medicare 2,338 1,356 3,024 1,288 100-1200-55350 State Tax - Other 7 44 6 -
100-1200-55400 Health Insurance 4,019 9,736 7,478 13,991 100-1200-55500 Dental Insurance 421 696 690 824
100-1200-55600 Vision Insurance 105 44 171 124
100-1200-55700 Other Employee Benefits 368 520 5,772 112 100-1200-55710 Employee Assistance Program 22 - 29 39
100-1200-55750 Medical Benefits - All Emp 3,262 - 5,972 - 100-1200-55800 Retirement 8,248 10,692 15,360 9,888
100-1200-55900 Unemployment Insurance Exp 82 876 152 155 100-1200-55950 Workers Compensation Insurance 571 2,028 1,001 333,217 Benefits Total 28,965 31,772 50,392 365,143
Operating Expenses Account Description
100-1200-61000 Communications 5,605 9,500 4,411 5,000
100-1200-61200 Insurance - General Liability - 294,286 107,747 197,390 100-1200-61250 Insurance 27 2,900 - -
100-1200-61300 Dues and Subscriptions 3,758 8,300 5,008 6,000 100-1200-61400 Postage and Shipping 17,650 - 21,996 22,000 100-1200-61440 Printing and copying 3,126 - 2,313 2,400 100-1200-61600 Office & Admin Supplies 13,844 16,500 7,786 8,000 100-1200-61700 Publication & Legal Notices 588 - 240 200 100-1200-61725 Transactions Processing Fees - 11,000 - 11,000 100-1200-61730 Advertising and Marketing - 550 - 600
100-1200-61850 Equip & Supplies Non-Capital 2,615 - - - 100-1200-61900 Other Departmental Expense 294 100 2,880 2,800 100-1200-63200 Utilities - 12,500 - -
Operating Expense Total 47,507 355,636 152,381 255,390
General Fund
Other Expenses Account Description
100-1200-65400 Professional Svcs 63,435 600 160,764 20,000 100-1200-65460 Contract - Other 4,200 17,000 2,975 5,000 100-1200-67200 Rents & Leases 1,210 17,000 991 5,000
100-1200-68400 Travel & Lodging 6,632 7,000 6,732 7,000 100-1200-68450 Training & Professional Dev 1,015 - 149 200 100-1200-68500 Conferences & Meetings 2,550 2,000 3,298 3,500 100-1200-68800 Staff Events 86 - - -
100-1200-68975 Misc Fees 419 12,000 10,797 12,000
100-1200-76000 Capital Expenditures - - 2,673 2,500
Other Expense Total 79,547 55,600 188,378 55,200
Total Revenues 20,000
Total Transfers -
Gain/(Loss) 764,527
SWIMMING POOL OPERATION (1230)
BASIC FUNCTIONS: During the summer months the City funds the use of the community pool for recreation purposes including swimming lessons. A fee is charged to the public and used to partially offset the maintenance, utility and other costs of operating the pool. Several seasonal employees are hired each year, including a Pool Manager, Assistant Pool Manager, and Lifeguards, to staff and supervise the use of the pool.

PROGRAM GOALS:
 Continue to minimize net City cost without increasing fees to a level that has the impact of reducing public access.
 Maximize public safety and compliance with safety standards.  Promote swimming instruction and maximize water safety instruction to local community.  Provide training to City certified pool operators.
 Continue mandated training for child abuse reporting.

BUDGET LINE ITEM COMMENTS/DETAILS:
100-1230-61000 Telephone usage.
100-1230-69000 Maintenance costs shared with the School District. 100-1230-61900 Pool and Office supplies.
100-1230-63100 Maintenance supplies for city’s pool session.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1230 Pool Operations
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1230-44120 Pool Admissions 10,181 12,000 11,405 11,000 100-1230-44130 Pool Instructional Charges 12,338 15,000 9,876 10,000 100-1230-46900 Rentals 240 - 1,400 1,400
100-1230-48111 Other Sales 352 - 918 1,000
Revenues Total 23,111 27,000 23,599 23,400
Salaries Account Description
100-1230-50100 Salaries & Wages - Regular 45,538 192,100 8,425 - 100-1230-50110 Salaries & Wages - Part Time 7,227 - 44,385 60,000 100-1230-50115 Salaries & Wages - Overtime 988 - 386 500 100-1230-50240 Administrative Buyout 2,927 - - -
Salaries Total 56,680 192,100 53,196 60,500
Benefits Account Description
100-1230-55200 Federal Tax - Social Security 3,515 11,910 3,298 3,751 100-1230-55250 Federal Tax - Medicare 822 2,787 771 877 100-1230-55270 Federal Tax - Other 159 - - -
100-1230-55350 State Tax - Other 564 - 4 -
100-1230-55400 Health Insurance 2,463 - - -
100-1230-55500 Dental Insurance 171 - - -
100-1230-55600 Vision Insurance 55 - - -
100-1230-55700 Other Employee Benefits 21 - - -
100-1230-55710 Employee Assistance Program 14 - - -
100-1230-55800 Retirement 1,286 - - -
100-1230-55900 Unemployment Insurance Exp 250 160 795 1,000 100-1230-55950 Workers Compensation Insurance 499 764 182 - Benefits Total 9,817 15,620 5,051 5,628
Operating Expenses Account Description
100-1230-61000 Communications 325 400 266 300
100-1230-61250 Insurance 10 - - -
100-1230-61800 Departmental Supplies 293 - - -
100-1230-61900 Other Departmental Expense 765 600 7,043 8,000 100-1230-63100 Maintenance supplies 657 500 (45) -
Operating Expense Total 2,050 1,500 7,265 8,300
General Fund
Other Expenses Account Description
100-1230-68400 Travel & Lodging - - 241 -
100-1230-69000 Contingency Expenses 6,344 - 4,900 -
Other Expense Total 6,344 - 5,141 -
Total Revenues 23,400
Total Transfers -
Total Expenses 74,428
Gain/(Loss) (51,028)
FINANCE/TREASURER (1300)
BASIC FUNCTIONS: The Finance Director/City Treasurer is the chief financial officer of the City and exercises general supervision over the accounting of all departments under the direction of the City Manager and City Council. This department maintains all basic financial information. Specific duties and responsibilities include the receipt and disbursement of all City funds, cash management, compilation of the City budget under the direction of the City Manager, budgetary control, payroll preparation, billing functions, coordination of annual audit, preparation of various State and Federal reports, maintenance and improvement of data processing systems, review, approval and payment of all claims against the City, special projects, attendance at the City Council meetings and assistance to the various departments as required.
2025-2026 PROGRAM GOALS:
 Provide accurate and timely financial information to the City Council, Department Heads, and the Public.
 Prepare and present a balanced budget.
 Coordinate training of finance department staff.
 Provide staff with opportunities for professional growth via training courses and seminars.  Develop a unified information technology system linking all City departments.  Review and update the City’s Accounting Policy Manual.

FTE COST ALLOCATION:

REVENUE:
100-1300-42100 Business License Application processing fees. 100-1300-44900 Miscellaneous revenues.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1300 Finance
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1300-44900 Other Services 1,271 1,800 1,502 1,500
100-1300-48000 Miscellaneous 2,783 1,500 - 1,500
Revenues Total 4,054 3,300 1,502 3,000
Salaries Account Description
100-1300-50100 Salaries & Wages - Regular 126,313 125,656 114,235 100,353 100-1300-50110 Salaries & Wages - Part Time - - - 13,200 100-1300-50115 Salaries & Wages - Overtime 1,440 - 567 - 100-1300-50210 Stipend - Personal 1,138 2,400 2,375 2,983 100-1300-50240 Administrative Buyout 13,426 10,000 5,763 2,237 Salaries Total 142,317 138,056 122,939 118,773
Benefits Account Description
100-1300-55200 Federal Tax - Social Security 8,451 7,984 7,612 7,364 100-1300-55250 Federal Tax - Medicare 1,976 1,897 1,780 1,722 100-1300-55270 Federal Tax - Other 2 - - -
100-1300-55350 State Tax - Other 25 28 19 -
100-1300-55400 Health Insurance 560 23,240 1,268 27,059 100-1300-55500 Dental Insurance 1,095 1,632 1,892 1,668 100-1300-55600 Vision Insurance 157 256 282 275
100-1300-55700 Other Employee Benefits 117 384 228 147
100-1300-55710 Employee Assistance Program 33 28 49 86
100-1300-55750 Medical Benefits - All Emp 15,217 - 29,506 - 100-1300-55800 Retirement 5,681 9,832 10,543 11,287
100-1300-55900 Unemployment Insurance Exp 298 1,300 319 365 100-1300-55950 Workers Compensation Insurance 130 849 212 - Benefits Total 33,741 47,430 53,709 49,974
General Fund
Operating Expenses Account Description
100-1300-61000 Communications 1,056 1,100 1,406 1,500
100-1300-61250 Insurance 20 - - -
100-1300-61300 Dues and Subscriptions 1,855 1,100 355 1,200 100-1300-61400 Postage and Shipping - - 97 100
100-1300-61440 Printing and copying 105 - - 1,000
100-1300-61600 Office & Admin Supplies 962 1,650 906 1,500 100-1300-61700 Publication & Legal Notices 230 200 - 200 100-1300-61710 Banking Fees 6,075 - 3,025 3,000
100-1300-61850 Equip & Supplies Non-Capital 493 - - -
100-1300-61900 Other Departmental Expense 10,518 20,000 (9,899) 10,000 100-1300-63100 Maintenance supplies 120 6,000 15 2,000
100-1300-63140 Vehicle Maintenance 90 - 973 1,000
100-1300-63200 Utilities - 12,500 - 2,000
Operating Expense Total 21,523 42,550 (3,123) 23,500
Other Expenses Account Description
100-1300-65400 Professional Svcs 102,977 - - 10,000
100-1300-65410 Audit & Accounting Svcs 69,842 - 98,453 80,000 100-1300-65430 Software Subscriptions 22,773 - 28,050 30,000 100-1300-65460 Contract - Other 72,187 95,000 150,088 - 100-1300-68400 Travel & Lodging 11,625 5,000 3,705 500
100-1300-68450 Training & Professional Dev 4,249 5,000 2,078 500 100-1300-68500 Conferences & Meetings 1,989 6,000 833 500 100-1300-68975 Misc Fees 4,487 - - -
Other Expense Total 290,128 111,000 283,208 121,500
Total Revenues 3,000
Total Transfers -
Total Expenses 313,747
Gain/(Loss) (310,747)
HUMAN RESOURCES (1400)
BASIC FUNCTIONS: Provide quality services and support to the City Manager, City Departments, employees and applicants in the areas of employee relations, employee benefits, recruitment, retention, testing, classification/compensation, and risk management. Manage and administer all personnel programs and policies for the City and its employees; ensure compliance with various state and federally mandated programs including, but not limited to, OSHA, SB198 compliance, ADA requirements, harassment and workplace violence training, various federal and state labor code, etc.; manage modifications to personnel policies and procedures manual; conduct formal and informal negotiations with represented and unrepresented employees; employee-related dispute resolution; implementation of employee training and certification programs; and interface with Payroll and City departments regarding application of terms and conditions of labor agreements. 2025-2026 PROGRAM GOALS:
 Implement Master Classification and Compensation Schedule (to be reviewed and adopted annually).
 Update all current job descriptions and develop new descriptions, as needed.  Conduct classification and compensation study.
 Monitor, implement, and manage changes related to health care reform and pension reform.  Review employee benefits program annually and continue and improve upon annual employee Open Enrollment/Health Fair
 Update Personnel Policies and Procedures, as necessary, and ensure compliance with state and  federal mandates.
 Update citywide training programs and provide in-house training on a variety of subject areas.  Improve employee orientation and recognition programs.  Update Injury and Prevention Manual and monitor compliance of employee safety program.  Implement HRMS application for efficient management of personnel information.  Set-up DMV Pull Notification (EPN) Program.
 Issue employee ID cards to all City employees, with priority given to those employees whom regularly work in the community (i.e., Public Works, Water, Sewer, Building Inspection/Code Enforcement).

FTE COST ALLOCATION:

Human Resources Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Human Resources Manager 1.00 (1.00) - - Human Resources Analyst - 1.00 - 1.00 Human Resources Total 1.00 - - 1.00 BUDGET LINE-ITEM COMMENTS/DETAILS:
100-1400-65430 Software subscriptions & other HR resources. 100-1400-61600 Office & Admin expense.
100-1400-61700 Job announcements, advertising and printing. 100-1400-61740 Legal services.
100-1400-68850 Medical screenings, background checks, polygraphs, drug screens, credit checks, fingerprinting, stress tests, etc.
100-1400-68825 Labor negotiation services and other contracts. 100-1400-68500 Human Resources conferences and travel.
100-1400-68800 Employee appreciation, service pins.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1400 Human Resources
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Salaries Account Description
100-1400-50100 Salaries & Wages - Regular 115,921 118,700 70,660 82,555 100-1400-50210 Stipend - Personal 200 - 50 -
100-1400-50240 Administrative Buyout 13,729 - 61,422 -
Salaries Total 129,850 118,700 132,132 82,555
Benefits Account Description
100-1400-55200 Federal Tax - Social Security 7,969 7,300 4,477 5,118 100-1400-55250 Federal Tax - Medicare 1,864 1,700 1,047 1,197 100-1400-55350 State Tax - Other 7 100 14 -
100-1400-55400 Health Insurance - 28,000 - 9,480
100-1400-55500 Dental Insurance 859 1,900 627 682
100-1400-55600 Vision Insurance 109 200 146 218
100-1400-55700 Other Employee Benefits 490 600 276 -
100-1400-55710 Employee Assistance Program 23 100 20 68 100-1400-55750 Medical Benefits - All Emp 12,492 - 9,323 - 100-1400-55800 Retirement 4,402 9,100 4,322 6,571
100-1400-55900 Unemployment Insurance Exp 93 1,100 269 270 100-1400-55950 Workers Compensation Insurance 116 611 59 - Benefits Total 28,424 50,711 20,580 23,606
Operating Expenses Account Description
100-1400-61000 Communications 440 - 583 600
100-1400-61250 Insurance 22 - - -
100-1400-61300 Dues and Subscriptions 547 2,200 300 2,000 100-1400-61600 Office & Admin Supplies 230 440 2,207 2,000 100-1400-61730 Advertising and Marketing 32,453 38,500 400 30,000 100-1400-61740 Legal 233,896 110,000 4,224 75,000
100-1400-61750 Recruitment 832 - - -
100-1400-61850 Equip & Supplies Non-Capital 3,151 - - - 100-1400-61900 Other Departmental Expense 1,656 50,000 2,956 15,000 Operating Expense Total 273,227 201,140 10,670 124,600
General Fund
Other Expenses Account Description
100-1400-65400 Professional Svcs 5,381 5,000 - -
100-1400-65430 Software Subscriptions - - 1,800 2,000
100-1400-65460 Contract - Other - 5,000 41,204 5,000
100-1400-68400 Travel & Lodging 5,198 3,000 1,487 1,600 100-1400-68450 Training & Professional Dev 733 3,500 900 1,000 100-1400-68500 Conferences & Meetings 948 - (16) 500
100-1400-68800 Staff Events 2,687 - 2,271 3,000
100-1400-68850 Onboarding 241 - 16,357 12,000
Other Expense Total 15,188 16,500 64,004 25,100
Transfers In/Out Account Description
Total Transfers In/Out - - - -
Total Revenues -
Total Transfers -
Total Expenses 255,861
Gain/(Loss) (255,861)
LEGAL SERVICES (1500)
BASIC FUNCTIONS: Provision of defense in all litigation and hearings; rendering of legal opinions; legal support services to City departments; attendance at all meetings of Council, Redevelopment Agency, Planning Commission, etc.; preparation and/or review of various documents including demand letters, indemnification agreements, contracts, joint powers agreements, leases, licenses and permits, policies, and memoranda of understandings; preparation of redevelopment law, planning law, and numerous other state and federal legislative and judicial determinations; and other duties as assigned by City Manager.
2025-2026 PROGRAM GOALS:
 Manage litigation and represent City.
 Update ordinances as necessary.
 Provide legal review support to City Council and staff.  Coordinate Remco-related cases.
 Update Code enforcement policies and procedures.
 Draft legal documents in support of staff, Council, policies, and Programs.

BUDGET LINE-ITEM COMMENTS/DETAILS:
100-1500-61300 Includes forms, books, subscriptions, software, Thompson West Law program. 100-1500-65400 Specialized consulting attorneys.
100-1500-61740 Contract City Attorney services.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1500 Legal
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
100-1500-61300 Dues and Subscriptions 10,684 8,140 8,069 8,000 100-1500-61740 Legal 9,794 88,000 21,664 50,000
Operating Expense Total 20,478 96,140 29,733 58,000
Other Expenses Account Description
100-1500-65400 Professional Svcs - 6,000 - 6,000
100-1500-65460 Contract - Other 103,781 - 70,536 25,000 Other Expense Total 103,781 6,000 70,536 31,000
Total Revenues -
Total Transfers -
Total Expenses 89,000
Gain/(Loss) (89,000)
General Fund
ELECTIONS (1600)
BASIC FUNCTIONS: The City Clerk serves as the City’s Elections Official and is responsible for coordination of municipal elections, including preparation and review of documents as mandated by state law; analysis of election correspondence; preparation of resolutions; coordination of County Elections Office contract to conduct consolidated elections; preparation and publication of notices; coordination of special or recall elections; and associated records management. 2025-2026 PROGRAM GOALS:
 Ongoing election education from a variety of official resources.  Coordinate with County to conduct municipal elections, as needed.  Manage records related to municipal elections.

BUDGET LINE ITEM COMMENTS/DETAILS:
100-1600-61600 Miscellaneous election supplies.
100-1600-61700 Election notices.
100-1600-65460 Election with the County of Mendocino.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1600 Elections
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
100-1600-61600 Office & Admin Supplies 512 605 74 600
100-1600-61700 Publication & Legal Notices - 220 96 200 Operating Expense Total 512 825 170 800
Other Expenses Account Description
100-1600-65460 Contract - Other - 300 6,693 -
Other Expense Total - 300 6,693 -
Total Revenues -
Total Transfers -
Total Expenses 800
Gain/(Loss) (800)
General Fund
POLICE ADMINISTRATION (2000)
BASIC FUNCTIONS: Direct goals, objectives, policies and priorities of the Police Department. Plan and direct Police Department personnel in preserving order, protecting life and property, and enforcement of laws. Research and implement modern police management methods. Confer with citizens and City officials on law enforcement and public safety problems. Prepare and administer the Police Department budget. Recruit and process applicants for employment. Attend City Council meetings, community meetings, county, and area and state law enforcement meetings with other public officials. Supervise, train, and evaluate staff. Manage criminal intelligence. Assist Director of Emergency Services.

Personnel and risk management. Jail administration, dispatch administration, and records administration.

Facility maintenance. Parking program management. Crime analysis/data entry. Payroll. Oversight of Arson, Narcotics and Sex Offender Registration Programs. Direct/conduct personnel/administrative investigations.

PROGRAM GOALS: *
 Oversee the general administration of police services for the City of Willits.  Continue to seek alternative sources to fund police services while managing the day to day budget of the police department.
 Manage the various intergovernmental, community and local partnerships associated with providing basic police services to the greater Willits community.  Administer compliance requirements associated with maintaining police services for the City of Willits.
 Update communications training program (Administrative Supervisor with Communications Training Officers).
 Log old crime reports for destruction, obtain authorization for destruction from City Council, and purge by shredding, making room for new files.
* Above program goals are in keeping with maintaining a core value/responsible budget.

FTE COST ALLOCATION:

Police Administration Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Administrative Assistant 1.00 - - 1.00 Administrative Services Coord. 1.00 - - 1.00 Police Chief 1.00 - - 1.00
Police Administration Total 3.00 - - 3.00
BUDGET LINE ITEM COMMENTS/DETAILS:
100-2000-61900 Reimbursements, Uniform Apparel, Towing, DOJ and Animal Services 100-2000-63140 Towing, Tires and Vehicle maintenance
100-2000-65400 Polygraph, Toxicology, Investigations
100-2000-65460 Transunion Risk , Security cameras
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-2000-43210 POST Reimbursement 10,035 12,000 11,910 12,000 100-2000-44000 Charges for Services 20 - - -
100-2000-44200 Police Services 3,589 6,000 1,093 1,500
100-2000-45211 Parking Fines 238 6,000 517 1,500
100-2000-48000 Miscellaneous 103,405 1,500 4,144 1,500
Revenues Total 117,287 25,500 17,664 16,500
Salaries Account Description
100-2000-50100 Salaries & Wages - Regular 208,355 97,020 212,884 256,187 100-2000-50115 Salaries & Wages - Overtime 20,433 - 34,072 42,000 100-2000-50120 Salaries & Wages - PT-Non-Pers 18,974 176,157 - - 100-2000-50130 Salaries & Wages - Shift Diff - - 12,222 18,000 100-2000-50210 Stipend - Personal - - 6,590 8,599
100-2000-50240 Administrative Buyout 31,638 - 10,253 -
Salaries Total 279,400 273,177 276,021 324,786
Benefits Account Description
100-2000-55200 Federal Tax - Social Security 16,685 17,265 16,484 20,137 100-2000-55250 Federal Tax - Medicare 3,980 4,085 3,855 4,709 100-2000-55270 Federal Tax - Other 42 - - -
100-2000-55350 State Tax - Other 168 205 21 -
100-2000-55400 Health Insurance 3,000 39,200 - 19,848
100-2000-55500 Dental Insurance 577 2,600 962 1,154
100-2000-55600 Vision Insurance 109 400 182 218
100-2000-55700 Other Employee Benefits 2,800 800 530 143 100-2000-55710 Employee Assistance Program 23 200 57 68 100-2000-55750 Medical Benefits - All Emp 8,748 - 16,442 - 100-2000-55800 Retirement 3,190 18,700 6,381 31,340
100-2000-55900 Unemployment Insurance Exp 289 2,700 349 450 100-2000-55950 Workers Compensation Insurance 2,067 10,691 2,299 - Benefits Total 41,679 96,846 47,562 78,068
General Fund
Operating Expenses Account Description
100-2000-61000 Communications 15,736 15,000 12,056 18,000 100-2000-61250 Insurance 14 - - -
100-2000-61300 Dues and Subscriptions 163 3,700 210 200 100-2000-61400 Postage and Shipping 188 - 175 200
100-2000-61440 Printing and copying 1,702 - 1,605 2,000 100-2000-61480 Books,subscriptions&references 80 - 50 1,000 100-2000-61600 Office & Admin Supplies 6,940 9,000 2,147 5,000 100-2000-61740 Legal 850 - 59,249 25,000
100-2000-61750 Recruitment 158 - - 500
100-2000-61800 Departmental Supplies 171 - 13,094 14,000 100-2000-61850 Equip & Supplies Non-Capital 10,643 - - 10,000 100-2000-61900 Other Departmental Expense 37,810 66,600 48,217 50,000 100-2000-63100 Maintenance supplies 2,967 38,300 1,843 3,000 100-2000-63140 Vehicle Maintenance 5,602 2,100 27,076 60,000 100-2000-63180 Maintenance services 267 - - -
100-2000-63200 Utilities 21,171 14,700 12,113 13,000
Operating Expense Total 104,461 149,400 177,834 201,900 Other Expenses Account Description
100-2000-65400 Professional Svcs 25,535 - 42,319 50,000 100-2000-65430 Software Subscriptions 117 - - 1,000
100-2000-65460 Contract - Other 24,152 30,000 32,410 35,000 100-2000-67200 Rents & Leases 2,275 1,000 1,182 1,500
100-2000-68400 Travel & Lodging 11,199 12,000 3,153 5,000 100-2000-68450 Training & Professional Dev 7,889 - 3,820 5,000 100-2000-68500 Conferences & Meetings 872 - - -
100-2000-68550 POST Travel & Trainings 11,352 40,000 12,417 15,000 100-2000-69000 Contingency Expenses 592 8,000 70 1,000
Other Expense Total 83,984 91,000 95,370 113,500
Transfers In/Out Account Description
100-2000-88225 Transfer Out to LEAA - 10,000 - -
Total Transfers In/Out - 10,000 - -
Total Revenues 16,500
Total Transfers -
Total Expenses 718,254
Gain/(Loss) (701,754)
PUBLIC SAFETY DISPATCH (2100)
BASIC FUNCTIONS: Through radio communications, dispatch for the following in response to calls for service: Willits Police Department, Little Lake Fire District, Mendocino County Sheriff, California Department of Forestry, and other City departments. Answer E9-1-1 for City of Willits. Answer department business telephones. Provide reception needs to citizens. Operate C.L.E.T.S. (California Law Enforcement Telecommunications System) terminal and C.A.D. (Computer Aided Dispatch). Monitor persons in custody through jail camera/monitor. Collect bails and fines. Perform records functions: data entry – Alpha and CAD, process reports for submission to District Attorney, maintain subpoena logs for Police Department, process police records for submission to the Department of Justice, maintain Daily Activity and Press logs, maintain arrested persons fingerprint and identification files.

PROGRAM GOALS:
 Maintain current Public Safety Dispatch service.
 Implement State of California approved 9-1-1 upgrade project, to be integrated with County-wide CAD (Computer Aided Dispatching) Program.
 Communications Training Officers to work with Administrative Supervisor to update the Communications Training Program).

FTE COST ALLOCATION:

Police Dispatch Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Community Services Officer I 2.00 - - 2.00 Dispatch Center Supervisor 1.00 - - 1.00 Dispatcher 4.00 - - 4.00
Police Dispatch Total 7.00 - - 7.00
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-2100-61250 Insurance
100-2100-61600 Office & Admin Supplies
100-2100-61750 Recruitment
100-2100-61900 Other Departmental Expense
100-2100-65430 Software Subscriptions
100-2100-65460 Contract - Other
100-2100-68450 Training & Professional Dev
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2100 Police Dispatch
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
Revenues Total - - - -
Salaries Account Description
100-2100-50100 Salaries & Wages - Regular 254,693 425,542 91,197 435,020 100-2100-50110 Salaries & Wages - Part Time 1,771 - 20,331 - 100-2100-50115 Salaries & Wages - Overtime 123,805 56,700 79,973 50,000 100-2100-50130 Salaries & Wages - Shift Diff 42,229 96,248 90,148 90,000 100-2100-50210 Stipend - Personal - - 150 1,800
100-2100-50240 Administrative Buyout 7,503 - 14,942 -
Salaries Total 429,999 578,490 296,742 576,820
Benefits Account Description
100-2100-55200 Federal Tax - Social Security 26,233 45,094 18,355 35,763 100-2100-55250 Federal Tax - Medicare 6,135 19,078 4,293 8,364 100-2100-55270 Federal Tax - Other 8 - - -
100-2100-55350 State Tax - Other 55 2,722 46 -
100-2100-55400 Health Insurance 1,500 114,220 2,789 142,188 100-2100-55500 Dental Insurance 1,706 11,173 3,155 8,172 100-2100-55600 Vision Insurance 218 1,030 419 1,529
100-2100-55700 Other Employee Benefits 968 2,493 282 632 100-2100-55710 Employee Assistance Program 62 777 102 477 100-2100-55750 Medical Benefits - All Emp 12,930 - 27,604 - 100-2100-55800 Retirement 8,878 67,756 19,280 39,842
100-2100-55900 Unemployment Insurance Exp 416 8,055 773 800 100-2100-55950 Workers Compensation Insurance 730 30,037 1,324 - Benefits Total 59,840 302,435 78,421 237,768
Operating Expenses Account Description
100-2100-61250 Insurance 21 - - -
100-2100-61600 Office & Admin Supplies 12 - - 2,500
100-2100-61750 Recruitment 105 - - 2,500
100-2100-61900 Other Departmental Expense 449 2,000 550 1,000 Operating Expense Total 586 2,000 550 6,000
General Fund
Other Expenses Account Description
100-2100-65430 Software Subscriptions - - 275 500
100-2100-65460 Contract - Other 613 4,000 24,872 25,000 100-2100-68400 Travel & Lodging 255 - 700 2,500
100-2100-68450 Training & Professional Dev 2,093 8,000 1,781 2,500 Other Expense Total 2,961 12,000 27,628 30,500
Total Revenues -
Total Transfers -
Total Expenses 851,087
Gain/(Loss) (851,087)
FIELD OPERATIONS (2200)
BASIC FUNCTIONS: Responds to and investigates all types of calls for service involving criminal, civil, traffic, medical emergency incidents, writes reports based on the investigation of those incidents, makes arrests of criminal suspects, issues citations to offending drivers, collects and preserves evidence, books, photographs, processes, and transports prisoners to County Jail, testifies in court when subpoenaed, appears at and provides crime prevention presentations at schools and community based organizations, attends basic and advanced training sessions to keep current of modern police tactics and methods, assists other law enforcement agencies when called upon, assists other City departments when needed.

PROGRAM GOALS:
 Continue to provide 24-hour emergency response to all life-threatening incidents.  Prevention and/or investigation of serious and non-serious crimes occurring within the City of Willits through the use of uniformed patrol officers.
 Traffic violation prevention and/or enforcement of violations occurring within the City of Willits using uniformed patrol officers.
 Continued focus on the prevention and/or reduction of criminal activity through community outreach and partnerships.
 Continue ongoing training as scheduling permits to meet California P.O.S.T. compliance standards.
 Oversee and administer K-9 Program.

FTE COST ALLOCATION:

Police Field Operations Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Police Officer I,II,III 7.00 - - 7.00 Police Sergeant 2.00 - - 2.00 Police Sergeant Advanced 1.00 - - 1.00
Police Field Operations Total 10.00 - - 10.00
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-2200-61850 Axon Body Cameras
100-2200-65460 Lexipol
100-2200-68850 Onboarding
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2200 Police Field Operations
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-2200-41200 Prop 172 Sales Tax - 34,000 - 30,000
100-2200-43485 State - Other 186,159 100,000 194,663 100,000 100-2200-48000 Miscellaneous 25,489 25,000 30,339 30,000 Revenues Total 211,648 159,000 225,003 160,000
Salaries Account Description
100-2200-50100 Salaries & Wages - Regular 515,804 799,215 346,748 755,402 100-2200-50115 Salaries & Wages - Overtime 246,811 193,000 215,807 120,000 100-2200-50130 Salaries & Wages - Shift Diff 64,866 53,550 137,727 100,000 100-2200-50210 Stipend - Personal 1,800 2,000 3,000 24,384 100-2200-50240 Administrative Buyout 22,932 - 131,713 29,054 Salaries Total 852,214 1,047,765 834,996 1,028,840
Benefits Account Description
100-2200-55200 Federal Tax - Social Security 51,733 96,640 51,699 67,012 100-2200-55250 Federal Tax - Medicare 12,198 23,020 12,091 15,672 100-2200-55270 Federal Tax - Other 76 - - -
100-2200-55350 State Tax - Other 337 1,040 48 -
100-2200-55400 Health Insurance 23,686 185,800 26,407 189,816 100-2200-55500 Dental Insurance 3,782 12,500 5,282 10,691 100-2200-55600 Vision Insurance 728 2,000 946 2,184
100-2200-55700 Other Employee Benefits 505 4,100 779 1,459 100-2200-55710 Employee Assistance Program 148 1,000 210 682 100-2200-55750 Medical Benefits - All Emp 38,004 - 64,446 - 100-2200-55800 Retirement 30,556 119,800 57,827 113,231 100-2200-55900 Unemployment Insurance Exp 885 14,300 873 900 100-2200-55950 Workers Compensation Insurance 9,689 100,186 17,381 - Benefits Total 172,327 560,386 237,990 401,647
General Fund
Operating Expenses Account Description
100-2200-61250 Insurance 90 - - -
100-2200-61400 Postage and Shipping 70 - - 500
100-2200-61600 Office & Admin Supplies 48 - - 1,000
100-2200-61700 Publication & Legal Notices - 1,600 - 1,500 100-2200-61800 Departmental Supplies 22 - - 2,000
100-2200-61810 Investigative Supplies 2,020 3,200 1,821 3,000 100-2200-61815 Training Supplies 5,497 12,000 530 3,000 100-2200-61820 Safety Equipment & Clothing 7,920 10,800 13,393 8,000 100-2200-61850 Equip & Supplies Non-Capital 7,078 - - - 100-2200-61900 Other Departmental Expense 3,617 400 1,756 4,000 100-2200-63140 Vehicle Maintenance 205,233 94,000 43,181 125,000 100-2200-63150 Vehicle - Fuel 1,330 - 1,498 25,000
Operating Expense Total 232,922 122,000 62,179 173,000
Other Expenses Account Description
100-2200-65460 Contract - Other 2,189 11,000 580 3,000
100-2200-67200 Rents & Leases - 2,100 - 2,000
100-2200-68400 Travel & Lodging 6,928 15,800 206 5,000
100-2200-68450 Training & Professional Dev 4,428 10,500 169 5,000 100-2200-68500 Conferences & Meetings 4,843 - - 5,000
100-2200-68550 POST Travel & Trainings 2,129 10,500 1,769 2,500 100-2200-68900 State Permits & Fees - 1,600 - 1,000
100-2200-69000 Contingency Expenses - 1,600 - 1,000
100-2200-71120 Internal Svc Chg-ISF-Vehicles 29,328 - 125,872 100,000 100-2200-76000 Capital Expenditures 4,670 - - -
Other Expense Total 54,515 53,100 128,596 124,500
Total Revenues 160,000
Total Transfers -
Total Expenses 1,727,987
Gain/(Loss) (1,567,987)
EMERGENCY SERVICES (2900)
BASIC FUNCTIONS: Assure preparedness of staff, respond to declared and non-declared emergencies, maintain and update emergency response plan, continue efforts to assure availability of local resources to respond to emergency, interface and work cooperatively with local, state and federal agencies regarding mutual aid and other areas of shared response/responsibilities, interface with and support other local agencies (hospital, schools, etc.) in refining their emergency response programs, continue community training programs regarding personal and family emergency preparedness and response.

PROGRAM GOALS:
 Publish emergency services public awareness bulletins to be posted on City’s website.  Restructure Disaster Council.
 Continue FEMA training courses – Emergency Services Coordinator.  Continue training all emergency response staff.
 Continue proportionate funding for Redwood Empire Hazardous Incident Team (REHIT) and coordination with County Emergency Services.

BUDGET LINE-ITEM COMMENTS/DETAILS:
61000 Communications
61200 Insurance - General Liability: Insurance deductible on new claims 61300 Dues and Subscriptions
61600 Office & Admin Supplies
61750 Recruitment
61800 Departmental Supplies
61810 Investigative Supplies
61815 Training Supplies
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2900 Emergency Services
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-2900-43100 Federal Grants Revenue 496 - 31 -
Revenues Total 496 - 31 -
Salaries Account Description
100-2900-50115 Salaries & Wages - Overtime - 1,100 - -
Salaries Total - 1,100 - -
Operating Expenses Account Description
100-2900-61900 Other Departmental Expense - 800 - -
Operating Expense Total - 800 - -
Other Expenses Account Description
100-2900-65460 Contract - Other 270 6,300 - 7,000
Other Expense Total 270 6,300 - 7,000
Total Revenues -
Total Transfers -
Total Expenses 7,000
Gain/(Loss) (7,000)
General Fund
PLANNING (3000)
BASIC FUNCTIONS: Provide professional services and information in four functional areas of day-today operations, current planning, long-range planning, and regional planning. The functions of the four service areas are as follows:

A. Day-to-day operations involve interaction with the general public, developers, consultants, and public officials on planning matters which include: Responding to questions in the field, in the office, or over the telephone, promoting the managed growth of the community, meeting and working with other organizations and jurisdictions, attending public meetings and workshops to stay aware of programs and policy development, presenting staff recommendations at public meetings, administration and supervision of staff, budgets and grants, and other duties as assigned.

B. Current planning operations involve researching issues concerning zoning, zone text amendments, general plan amendments, annexations, subdivisions, minor land divisions, lot line adjustments, variances, conditional use permits, planned unit developments, environmental reviews, and other minor permits, processing land use applications by conducting field checks, coordinating reviews with the Technical Advisory Committee, and writing staff reports with legal findings, presenting staff recommendations and findings on planning matters to the Planning Commission/City Council, reviewing site plans, landscape plans, and building plans for zoning compliance, writing, editing, and presenting draft ordinances to the Planning Commission/City Council, writing and editing minutes of public meetings.

C. Long-range planning operations involve researching issues concerning population, housing, land use (including issues before LAFCO), economics, and transportation, information collection and analysis, developing specific plans, working on special studies, including monitoring projects and consultants, and promoting public participation through the One Town – One Vision process.

D. Regional planning includes staff support to Caltrans Main Street Relinquishment Project Development Team, to Mendocino County Administration in developing the County Economic and Demographic Profile, to MCOG in developing the Regional Transportation Plan Update, Transportation Overall Work Program, the Regional Housing Needs Plan, and Countywide Capital Improvement Plan, Mendocino County Rail with Trail Corridor Plan, Regional Bikeway Plan, and the Blueprint planning effort for Mendocino County and to EDFC in developing and implementing local economic development strategies.

PROGRAM GOALS:
 Continue to process various planning applications in a timely manner.  Continue to work to improve communication and coordination with other City departments and assist them in completing environmental review processes for various projects.  Participate in continuing education activities, workshops, and seminars.  Continue work on updating, clarifying and streamlining procedures and permit application forms and instructions for various planning and building processes.

PLANNING (3000) [CONTINUED]
PROGRAM GOALS (Cont.):
 Promote discussion of long-range planning issues in preparation for amending the General Plan to address changing land use issues, including Willits Bypass and internal traffic circulation, climate change, greenhouse gas reduction, water and energy conservation and City streets.  Complete land division and zoning code amendments to make City regulations consistent with State and Federal regulations and to address issues of mixed use, design review, energy conservation, water conservation, smart growth, community health, greenhouse gas reduction, green building design, and low impact development.
 Work with Caltrans Project Development Team on plans to relinquish northerly Main Street.  Assist with the transition from former Redevelopment Agency programs and processes.  Work with EDFC to develop and implement strategies for local economic development.  Work with Engineering Department to develop plans for Bechtel Road-Railroad Avenue Corridor.

FTE COST ALLOCATION:

Planning Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
City Clerk 0.04 - - 0.04 City Planner 0.55 0.35 - 0.90
Community Development Director 0.80 0.10 - 0.90
Sr. City Planner 0.55 0.35 - 0.90
Planning Total 1.94 0.80 - 2.74
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-3000-61000 Communications
100-3000-61300 Dues and Subscriptions
100-3000-61600 Office & Admin Supplies
100-3000-61700 Publication & Legal Notices
100-3000-61730 Advertising and Marketing
100-3000-61900 Other Departmental Expense
100-3000-63100 Maintenance supplies
100-3000-63140 Vehicle Maintenance
REVENUE:
100-3000-42310 Zoning.
100-3000-42311 Subdivision fees.
100-3000-42312 Vacant Commercial Buildings Registration Fee 100-3000-42313 Other planning fees
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3000 Planning
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-3000-42310 Zoning Fees 100 5,000 300 200
100-3000-42311 Subdivision Fees - 4,000 2,000 2,000
100-3000-42312 Vacant Com Building Reg Fee 200 3,000 1,100 3,000 100-3000-42313 Other Planning Fees 13,835 3,200 5,273 5,500 100-3000-42400 Medical Cannabis Permit Fee 14,167 30,000 58,947 65,000 100-3000-43485 State - Other 39,366 - - -
100-3000-43600 Grants Revenue - 240,000 - -
Revenues Total 67,668 285,200 67,620 75,700
Salaries Account Description
100-3000-50100 Salaries & Wages - Regular 175,921 214,419 170,282 290,124 100-3000-50115 Salaries & Wages - Overtime 865 - 203 -
100-3000-50240 Administrative Buyout 9,787 - 2,839 142
Salaries Total 186,573 214,419 173,325 290,266
Benefits Account Description
100-3000-55200 Federal Tax - Social Security 11,528 13,223 10,805 17,996 100-3000-55250 Federal Tax - Medicare 2,696 3,060 2,527 4,209 100-3000-55350 State Tax - Other 14 142 16 -
100-3000-55400 Health Insurance 5,060 43,755 1,268 44,106 100-3000-55500 Dental Insurance 988 2,406 1,750 2,843
100-3000-55600 Vision Insurance 177 430 328 598
100-3000-55700 Other Employee Benefits 196 976 350 407
100-3000-55710 Employee Assistance Program 36 141 56 187 100-3000-55750 Medical Benefits - All Emp 11,910 - 26,163 - 100-3000-55800 Retirement 11,621 25,996 21,412 33,518
100-3000-55900 Unemployment Insurance Exp 182 1,941 306 310 100-3000-55950 Workers Compensation Insurance 668 5,111 989 - Benefits Total 45,075 97,181 65,971 104,174
Operating Expenses Account Description
100-3000-61000 Communications 3,416 2,630 3,073 3,200
100-3000-61250 Insurance 29 - - -
100-3000-61300 Dues and Subscriptions 3,243 6,715 5,937 9,000 100-3000-61440 Printing and copying 819 - 602 600
100-3000-61600 Office & Admin Supplies 1,534 750 228 500 100-3000-61700 Publication & Legal Notices 245 1,000 299 750 100-3000-61730 Advertising and Marketing 276 300 - 300
100-3000-61900 Other Departmental Expense 748 1,000 237 1,000 100-3000-63100 Maintenance supplies - - - 50
100-3000-63140 Vehicle Maintenance 124 830 323 500
Operating Expense Total 10,434 13,225 10,698 15,900
General Fund
Other Expenses Account Description
100-3000-65400 Professional Svcs 152,272 46,000 38,477 5,000 100-3000-65460 Contract - Other - 3,000 2,500 10,000
100-3000-67200 Rents & Leases - 672 - 1,350
100-3000-68400 Travel & Lodging - 2,500 1,873 2,500
100-3000-68450 Training & Professional Dev 658 2,250 29 2,000 100-3000-68500 Conferences & Meetings 69 1,300 1,060 2,500 100-3000-68900 State Permits & Fees - - 4,101 4,102
100-3000-68975 Fees & Permits County (1,450) 400 53 200 Other Expense Total 151,549 56,122 48,093 27,652
Total Revenues 75,700
Total Transfers -
Total Expenses 437,992
Gain/(Loss) (362,292)
CODE ENFORCEMENT (3100)
BASIC FUNCTIONS: Provide comprehensive and competent information, services and programs associated with the enforcement of those City Ordinances under the purview of the Community Development Department. Specific functions would include:
 Continue the development of written procedures for initiating, investigating, processing, resolving and documenting code enforcement cases.
 Respond to citizen inquiries, complaints and information requests relating to potential code violations.
 Initiate appropriate investigative procedures including property inspections to determine the nature of potential code violations.
 Explain the pertinent codes, their purpose, how they will be enforced and the steps necessary for gaining compliance.
 Work with appropriate agencies to abate abandoned vehicles on private and public property.  Work with appropriate agencies to abate hazardous or blighted conditions.  Work with the City Attorney to prepare cases for legal action and testify in court proceedings.  Maintain files of all documents related to each code enforcement case.

PROGRAM GOALS:
 Work to educate citizens to increase awareness and understanding of municipal codes throughout the community.
 Revise existing code enforcement regulations and procedures to reduce both the number of public nuisances and the time involved in bringing those public nuisances into compliance.  Establish a neighborhood cleanup program to encourage residents to work with each other to voluntarily keep their neighborhood clean, safe and in compliance with Municipal Code.  Work with Planning Department to prepare code amendments where necessary to address changing conditions, priorities, and community values.
 Revise Municipal Code to reflect realistic use of recreational vehicles within the City.  Continue efforts to change emphasis from code enforcement to code compliance.  Reduce the response time to address complaints and identify potential Municipal Code violations.

FTE COST ALLOCATION:

Code Enforcement Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Building Official 0.25 - - 0.25 City Planner 0.05 0.05 - 0.10 Office Assistant III/Comm Dev 0.25 - - 0.25
Sr. City Planner 0.05 0.05 - 0.10
Code Enforcement Total 0.60 0.10 - 0.70
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-3100-61000 Communications
100-3100-61300 Dues and Subscriptions
100-3100-61600 Office & Admin Supplies
100-3100-61700 Publication & Legal Notices
100-3100-61820 Safety Equipment & Clothing
100-3100-63100 Maintenance supplies
100-3100-63140 Vehicle Maintenance
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3100 Code Enforcement
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-3100-45000 Fines Forfeits & Penalties - - - 1,000
100-3100-45900 Misc. Fines & Forfeitures - - - 10,000
Revenues Total - - - 11,000
Salaries Account Description
100-3100-50100 Salaries & Wages - Regular 35,739 46,038 28,183 56,483 100-3100-50115 Salaries & Wages - Overtime 79 - 18 -
100-3100-50210 Stipend - Personal - - - 1,811
100-3100-50240 Administrative Buyout 21 - - -
Salaries Total 35,839 46,038 28,201 58,294
Benefits Account Description
100-3100-55200 Federal Tax - Social Security 2,224 2,857 1,750 3,614 100-3100-55250 Federal Tax - Medicare 520 760 409 845
100-3100-55350 State Tax - Other 2 4 3 -
100-3100-55400 Health Insurance 5,800 15,805 - 13,941
100-3100-55500 Dental Insurance 239 1,037 390 855
100-3100-55600 Vision Insurance 35 212 61 153
100-3100-55700 Other Employee Benefits 32 216 60 85
100-3100-55710 Employee Assistance Program 7 4 10 48
100-3100-55750 Medical Benefits - All Emp 3,297 - 6,274 - 100-3100-55800 Retirement 1,116 3,618 2,215 4,640
100-3100-55900 Unemployment Insurance Exp 34 340 47 50
100-3100-55950 Workers Compensation Insurance 113 715 195 - Benefits Total 13,420 25,566 11,414 24,231
Operating Expenses Account Description
100-3100-61000 Communications 2,151 1,500 1,684 2,000
100-3100-61250 Insurance 5 - - -
100-3100-61300 Dues and Subscriptions 310 500 234 200
100-3100-61440 Printing and copying 819 - 602 -
100-3100-61600 Office & Admin Supplies 452 800 - 200
100-3100-61700 Publication & Legal Notices 8 100 161 200 100-3100-61820 Safety Equipment & Clothing - 100 - 150
100-3100-63100 Maintenance supplies 44 300 15 100
100-3100-63140 Vehicle Maintenance 438 300 364 300
Operating Expense Total 4,226 3,600 3,059 3,150
General Fund
Other Expenses Account Description
100-3100-65460 Contract - Other 4,181 11,500 10,514 11,000 100-3100-67200 Rents & Leases - 672 - 700
100-3100-68400 Travel & Lodging 1,270 2,400 - 1,500
100-3100-68450 Training & Professional Dev 1,210 3,800 785 2,000 100-3100-68500 Conferences & Meetings - - - 1,000
Other Expense Total 6,661 18,372 11,299 16,200
Total Revenues 11,000
Total Transfers -
Total Expenses 101,875
Gain/(Loss) (90,875)
BUILDING SAFETY (3200)
BASIC FUNCTIONS: Enforce building code and municipal code regulations and perform duties as Health and Safety Officer. Coordinate building and safety related activities. Interface with other City departments regarding future developments. Coordinate with all interdepartmental agencies with regard to policies and procedures. Do plan checks and issue building permits. Perform onsite inspections and assist in resolving technical questions relating to various code requirements. Attend meetings as required for City Council, Planning Commission and Technical Advisory Committee. Provide technical staff assistance. Investigate complaints of building, housing and zoning violations. Issue notices and orders.

Prepare policies, procedures, studies, reports, and code changes. Prepare and administer department budget.

PROGRAM GOALS:
 Public education and awareness of how the Building Department functions and why proper inspection is important.
 Update City Ordinances to replace outdated and incomplete sections.  Respond to health and safety issues as required.
 Continuing education and seminars concerning major code changes and Green Building courses.  Establish filing system for completed job plans.

FTE COST ALLOCATION:

Building Safety Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Building Official 0.65 - - 0.65 Code Compliance Officer 1.00 - - 1.00 Office Assistant III/Comm Dev 0.65 - - 0.65
Building Safety Total 2.30 - - 2.30
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-3200-61000 Communications: Building Department cell phone, telephone and internet. 100-3200-61300 Dues & Subscriptions: Code books, publications, CALBO & Build-it-Green membership.
100-3200-61600 Office & Admin Supplies: Office expense and shared lease of copy machie 100-3200-61700 Publication & Legal Notices: Advertising and printing. 100-3200-61820 Safety Equipment & Clothing: Work shirts, jackets and boots. 100-3200-63100 Maintenance supplies
100-3200-63140 Vehicle Maintenance
100-3200-68400 Travel & Lodging
100-3200-68450 Training & Professional Dev
100-3200-68500 Conferences & Meetings
REVENUE:
100-3200-42221 Construction permits.
100-3200-42222 Other permits.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3200 Building Safety
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-3200-42221 Construction Permits 43,781 75,000 29,548 40,000 100-3200-42222 Other Permits & Plan Checks 21,686 20,000 16,487 20,000 Revenues Total 65,467 95,000 46,034 60,000
Salaries Account Description
100-3200-50100 Salaries & Wages - Regular 147,123 169,000 119,070 178,002 100-3200-50115 Salaries & Wages - Overtime 513 - - -
100-3200-50210 Stipend - Personal - - - 4,709
Salaries Total 147,636 169,000 119,070 182,711
Benefits Account Description
100-3200-55200 Federal Tax - Social Security 9,197 10,400 7,387 11,328 100-3200-55250 Federal Tax - Medicare 2,151 2,400 1,728 2,649 100-3200-55270 Federal Tax - Other 22 - - -
100-3200-55350 State Tax - Other 92 200 12 -
100-3200-55400 Health Insurance - 64,400 - 59,649
100-3200-55500 Dental Insurance 1,418 4,500 2,389 3,586 100-3200-55600 Vision Insurance 180 600 309 502
100-3200-55700 Other Employee Benefits 151 800 322 314
100-3200-55710 Employee Assistance Program 38 300 52 157 100-3200-55750 Medical Benefits - All Emp 20,612 - 39,217 - 100-3200-55800 Retirement 4,946 13,000 9,361 14,544
100-3200-55900 Unemployment Insurance Exp 167 1,600 196 200 100-3200-55950 Workers Compensation Insurance 528 3,665 974 - Benefits Total 39,500 101,865 61,946 92,929
Operating Expenses Account Description
100-3200-61000 Communications 1,787 1,600 1,323 1,600
100-3200-61250 Insurance 24 - - -
100-3200-61300 Dues and Subscriptions 3,764 400 62 400
100-3200-61440 Printing and copying 994 - 602 -
100-3200-61600 Office & Admin Supplies 594 800 401 400
100-3200-61700 Publication & Legal Notices 196 300 - 300 100-3200-61820 Safety Equipment & Clothing - 100 - 150
100-3200-61900 Other Departmental Expense 55 - - -
100-3200-63100 Maintenance supplies 310 800 234 500
100-3200-63140 Vehicle Maintenance 1,440 800 182 800
Operating Expense Total 9,164 4,800 2,804 4,150
General Fund
Other Expenses Account Description
100-3200-65430 Software Subscriptions - - 17,500 3,700
100-3200-65460 Contract - Other - 20,000 3,716 10,000
100-3200-67200 Rents & Leases - 672 - 700
100-3200-68400 Travel & Lodging 3,671 2,400 - 1,500
100-3200-68450 Training & Professional Dev 4,134 3,800 486 3,000 100-3200-68500 Conferences & Meetings - - 999 1,000
Other Expense Total 7,805 26,872 22,702 19,900
Total Revenues 60,000
Total Transfers -
Total Expenses 299,689
Gain/(Loss) (239,689)
BUILDING MAINTENANCE (3300)
BASIC FUNCTIONS: Coordinate maintenance activities with other departments and outside agencies.

Order and maintain inventory of parts and supplies. Responsible for cleaning schedules. Coordinate Community Center activities and schedules. Perform other duties as required. Manage all related building maintenance contracts.

PROGRAM GOALS:
 Storage containers for tables & chairs.
 Lighting for Community Center and parking lot.
 Seal and re-stripe east parking lot at City Hall
 Repair stucco on City Hall
FTE COST ALLOCATION:

Building Maintenance Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Building Maintenance Worker 0.60 (0.20) - 0.40 Building Official 0.05 0.05 - 0.10 City Clerk 0.05 - - 0.05
Office Assistant III/Comm Dev 0.05 - - 0.05
Building Maintenance Total 0.75 (0.15) - 0.60
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-3300-61500 Janitorial Supplies: Paper towels, soap, light bulbs, cleaning supplies, padlocks, keys.
100-3300-61600 Office & Admin Supplies:
100-3300-61900 Other Departmental Expense: Fire extinguisher inspections, HVAC repair, break room and other building repairs
100-3300-63100 Maintenance supplies
100-3300-63200 Utilities: Utility charges for City Hall, WIC building, and Carnegie library 100-3300-65450 Janitorial Services
100-3300-65460 Contract – Other: Rugs, mats, mops
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3300 Building Maintenance
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-3300-42300 Fees - Other 300 - - -
100-3300-48000 Miscellaneous 12,720 7,500 5,850 6,500
Revenues Total 13,020 7,500 5,850 6,500
Salaries Account Description
100-3300-50100 Salaries & Wages - Regular 32,113 53,045 18,483 40,401 100-3300-50115 Salaries & Wages - Overtime 437 - - -
100-3300-50210 Stipend - Personal - - - 1,496
100-3300-50240 Administrative Buyout 2,286 10,000 1,700 178 Salaries Total 34,836 63,045 20,183 42,074
Benefits Account Description
100-3300-55200 Federal Tax - Social Security 2,108 3,241 1,204 2,609 100-3300-55250 Federal Tax - Medicare 493 852 282 610
100-3300-55350 State Tax - Other 2 - 2 -
100-3300-55400 Health Insurance 1,959 23,303 4,439 16,663 100-3300-55500 Dental Insurance 206 1,799 344 975
100-3300-55600 Vision Insurance 26 145 44 131
100-3300-55700 Other Employee Benefits 24 267 49 70
100-3300-55710 Employee Assistance Program 5 - 7 41
100-3300-55750 Medical Benefits - All Emp 1,249 - 2,353 - 100-3300-55800 Retirement 1,185 4,520 2,241 3,674
100-3300-55900 Unemployment Insurance Exp 24 340 29 35
100-3300-55950 Workers Compensation Insurance 34 936 65 - Benefits Total 7,316 35,403 11,059 24,807
Operating Expenses Account Description
100-3300-61100 Janitorial services 100 - - -
100-3300-61250 Insurance 4 - - -
100-3300-61500 Janatorial Supplies 6,258 5,300 4,208 5,000 100-3300-61600 Office & Admin Supplies 15 1,100 69 500
100-3300-61850 Equip & Supplies Non-Capital 347 - - -
100-3300-61900 Other Departmental Expense 1,581 3,600 1,537 - 100-3300-63100 Maintenance supplies 15,079 10,600 10,367 - 100-3300-63180 Maintenance services 6,693 - - -
100-3300-63200 Utilities 27,157 26,000 29,773 -
Operating Expense Total 57,234 46,600 45,954 5,500
General Fund
Other Expenses Account Description
100-3300-65400 Professional Svcs 400 30,000 - -
100-3300-65450 Janitorial Services 41,796 - 33,176 -
100-3300-65460 Contract - Other 5,442 3,200 - -
Other Expense Total 47,637 33,200 33,176 -
Total Revenues 6,500
Total Transfers -
Total Expenses 72,381
Gain/(Loss) (65,881)

SERVICES AND FACILITIESADMINISTRATION (4000)
BASIC FUNCTIONS: Services and Facilities administration administers and directs the Public Work Department and prepares the annual departmental budget. Participation in Staff Meetings, City of Willits Council Meetings, Technical Advisory Committee (TAC), and other various meetings is required.

This department manages the City’s Services and Facilities projects with duties such as preparation of RFP’s, administration of outside contracts, development of project specifications, development and management of project scheduling and funding, management of the public bidding process, and some project inspection during construction. Project management also requires the development and preservation of positive working relationships with other City departments as well as with outside agencies.

Services and Facilities Administration is also responsible for various community needs such as the issuance of encroachment permits, including review and inspection, participation in the acknowledgement and resolution of Citizen Reports; and the administration and technical support for the Willits Community Pool and Willits Unified School District. This department serves as a funding mechanism for the County of Mendocino Animal Control and Weed Abatement contracts. Additionally, Services and Facilities Administration acts as the lead public agency for the administration, oversight, and monitoring of the Remco facility, as required by the Consent Decree, including remedial investigation, feasibility study, IRA, work plans, and for the duties and expenditures related thereto.

PROGRAM GOALS:
 Continue to develop and implement project management processes and procedures.  Expand educational knowledge of Services and Facilities competitive bidding and associated contract laws.
 Continue to provide a high degree of responsiveness to other City departments.  Continue to facilitate the implementation of the RI/FS and IRA work plans at the former Remco facility, to the extent allowable by the financial limitations of the Willits Environmental Trust.

FTE COST ALLOCATION:

Services & Facilities Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Construction Tech 0.24 - - 0.24 Project Coordinator I/II 0.20 (0.20) - - Services & Facilities Director 1.00 - - 1.00 Contract Administrative Specialist - 0.30 - 0.30 Services & Facilities Total 1.44 0.10 - 1.54
BUDGET LINE-ITEM COMMENTS/DETAILS:

NONE
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4000 Services & Facilities
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-4000-42320 Encroachment Permits 4,320 6,000 11,710 10,000 Revenues Total 4,320 6,000 11,710 10,000
Salaries Account Description
100-4000-50100 Salaries & Wages - Regular 70,662 136,500 127,361 176,771 100-4000-50240 Administrative Buyout 4,510 - - -
Salaries Total 75,172 136,500 127,361 176,771
Benefits Account Description
100-4000-55200 Federal Tax - Social Security 4,400 8,300 7,928 10,960 100-4000-55250 Federal Tax - Medicare 1,029 1,900 1,854 2,563 100-4000-55350 State Tax - Other 8 100 11 -
100-4000-55400 Health Insurance 3,000 22,400 - 35,147
100-4000-55500 Dental Insurance 663 1,500 1,220 2,082
100-4000-55600 Vision Insurance 120 200 220 336
100-4000-55700 Other Employee Benefits 347 600 760 276
100-4000-55710 Employee Assistance Program 22 100 38 105 100-4000-55750 Medical Benefits - All Emp 9,997 - 20,750 - 100-4000-55800 Retirement 5,176 10,200 10,013 14,071
100-4000-55900 Unemployment Insurance Exp 101 1,300 185 195 100-4000-55950 Workers Compensation Insurance 532 3,054 962 - Benefits Total 25,396 49,654 43,942 65,735
Operating Expenses Account Description
100-4000-61000 Communications 4,161 4,000 3,524 3,700
100-4000-61250 Insurance 25 - - -
100-4000-61440 Printing and copying - - 476 500
100-4000-61600 Office & Admin Supplies 775 1,650 2,587 3,000 100-4000-61700 Publication & Legal Notices 72 100 - -
100-4000-61900 Other Departmental Expense 12,281 - 550 500 100-4000-63100 Maintenance supplies - 4,400 913 1,000
100-4000-63140 Vehicle Maintenance 1,485 - - -
100-4000-63200 Utilities - 13,000 - -
Operating Expense Total 18,799 23,150 8,050 8,700
General Fund
Other Expenses Account Description
100-4000-65400 Professional Svcs 7,791 1,000 18,830 14,000 100-4000-65460 Contract - Other 31,278 2,500 822 1,000
100-4000-67200 Rents & Leases - - 476 600
100-4000-68400 Travel & Lodging - 1,500 184 200
100-4000-68800 Staff Events 1,185 - 154 200
100-4000-76000 Capital Purchases 1,783 - - -
Other Expense Total 42,037 5,000 20,467 16,000
Total Revenues 10,000
Total Transfers -
Total Expenses 267,207
Gain/(Loss) (257,207)
SERVICES AND FACILITIES OPERATIONS (4100)
BASIC FUNCTIONS: Services and Facilities Operations is responsible for maintaining the City’s infrastructure and buildings including maintenance and support to water and sewer departments, airport buildings, grounds, and fuel system, Services and Facilities buildings and grounds, City Hall and Community Center buildings and grounds, arch inspection and maintenance, holiday decorations installation and removal.

Services and Facilities Operations is also responsible for overseeing vehicle and equipment repairs, including processing purchase orders, ordering parts, scheduling repairs and safety inspections, and reviewing operating costs. The using funds or departments are charged a sum to recover the cost of personnel, fuel and oil, and vehicle maintenance.

PROGRAM GOALS:
 Closely monitor equipment use and costs and recommend rate adjustments as necessary.  Effective monitoring and maintenance of equipment.
 Arch inspection and maintenance.
 Continued assistance in installing water services and replace water piping.  Continued assistance to repair and replace existing sewer laterals and install new laterals.

FTE COST ALLOCATION:

Svcs & Fac Operations Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Parks Maintenance 0.08 0.17 - 0.25 Streets Foreman 0.05 (0.05) - - Streets Maintenance II 0.10 (0.10) - - Streets Superintendent 0.05 0.05 - 0.10 Water Utility Meter Reader 0.08 (0.08) - - Svcs & Fac Operations Total 0.36 (0.01) - 0.35 BUDGET LINE-ITEM COMMENTS/DETAILS:
100-4100-65460 LACO, SHN and Deep Valley
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4100 Svcs & Fac Operations
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-4100-44900 Other Services 8,312 - 865 1,000
100-4100-46940 Rental of Building & Grounds 7,938 4,500 4,575 5,000 100-4100-49200 Administration & Overhead - 600,000 - -
Revenues Total 16,250 604,500 5,440 6,000
Salaries Account Description
100-4100-50100 Salaries & Wages - Regular 41,795 26,185 28,103 23,915 100-4100-50115 Salaries & Wages - Overtime 329 - 210 -
100-4100-50145 Call Out OT 32 - 332 -
100-4100-50210 Stipend - Personal 10 15 16 682
100-4100-50240 Administrative Buyout 4,858 10,000 1,846 - Salaries Total 47,024 36,200 30,506 24,597
Benefits Account Description
100-4100-55200 Federal Tax - Social Security 2,888 1,595 1,891 1,525 100-4100-55250 Federal Tax - Medicare 676 440 442 357
100-4100-55270 Federal Tax - Other 5 - - -
100-4100-55350 State Tax - Other 23 5 4 -
100-4100-55400 Health Insurance - 7,545 - 4,355
100-4100-55500 Dental Insurance 324 585 546 286
100-4100-55600 Vision Insurance 55 40 93 76
100-4100-55700 Other Employee Benefits 1,422 80 69 40
100-4100-55710 Employee Assistance Program 12 10 16 24
100-4100-55750 Medical Benefits - All Emp 4,628 - 8,793 - 100-4100-55800 Retirement 1,380 4,305 2,553 1,958
100-4100-55900 Unemployment Insurance Exp 54 155 62 65
100-4100-55950 Workers Compensation Insurance 166 733 298 - Benefits Total 11,633 15,493 14,766 8,686
General Fund
Operating Expenses Account Description
100-4100-61000 Communications 2,540 2,100 2,963 3,500
100-4100-61250 Insurance 5 - - -
100-4100-61300 Dues and Subscriptions 350 - - -
100-4100-61440 Printing and copying 1,902 - 600 700
100-4100-61500 Janatorial Supplies 273 500 307 -
100-4100-61600 Office & Admin Supplies 2,784 2,100 1,119 - 100-4100-61820 Safety Equipment & Clothing 3,506 7,060 3,956 4,700 100-4100-61850 Equip & Supplies Non-Capital 596 - - -
100-4100-61900 Other Departmental Expense 4,542 3,500 4,585 5,400 100-4100-63100 Maintenance supplies 48,749 40,540 32,329 38,000 100-4100-63140 Vehicle Maintenance 4,637 5,000 10,466 12,300 100-4100-63180 Maintenance services 1,650 - - -
100-4100-63200 Utilities 28,971 4,900 30,355 35,700
Operating Expense Total 100,505 65,700 86,680 100,300
Other Expenses Account Description
100-4100-65400 Professional Svcs 430 - - 36,000
100-4100-65450 Janitorial Services 3,508 - 3,350 3,900
100-4100-65460 Contract - Other 63,392 80,000 35,969 4,000 100-4100-67200 Rents & Leases 3,785 2,515 2,116 2,500
100-4100-68400 Travel & Lodging 42 3,800 - -
100-4100-68800 Staff Events 18 - - -
100-4100-68900 State Permits & Fees 495 515 580 700
100-4100-68975 Misc Fees - 2,900 - -
100-4100-76000 Capital Expenditures 249 3,000 - -
Other Expense Total 71,919 92,730 42,016 47,100
Transfers In/Out Account Description
100-4100-88400 Op Transfers Out-Citywide CIP - 150,000 - - Total Transfers In/Out - 150,000 - -
Total Revenues 6,000
Total Transfers -
Total Expenses 180,683
Gain/(Loss) (174,683)
SERVICES AND FACILITIES PARKS & RECREATION (4200)
BASIC FUNCTIONS: The Services and Facilities Parks Department is responsible for the maintenance of the City’s parks, including grounds and buildings, electrical repairs, graffiti removal, tree trimming, tree removal, painting, vandalism repair, plumbing repairs, restroom supplies, playground equipment, skate park, baseball/soccer grounds, fences, parking areas and the irrigation system from City well. This department also provides technical assistance for swimming pool maintenance under an agreement with the Willits Unified School District, and provides support for community activities which utilize City parks (traffic control, garbage collection, etc.).

PROGRAM GOALS:
 Continue contracting with arborist for the pruning and removal of unsafe trees in Parks.  Concrete for ADA path of travel retrofit.

FTE COST ALLOCATION:

Park & Recreation Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Associate Engineer 0.10 (0.10) - - Parks Foreman 0.80 0.10 - 0.90 Parks Maintenance 0.07 0.13 - 0.20 Streets Foreman 0.11 0.05 - 0.16
Streets Maintenance II 0.10 (0.03) - 0.07
Streets Superintendent 0.05 0.04 - 0.09
Water Utility Meter Reader 0.07 (0.07) - - Park & Recreation Total 1.30 0.12 - 1.42 BUDGET LINE ITEM COMMENTS/DETAILS:

NONE
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4200 Park & Recreation
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-4200-42300 Fees - Other 125 - - -
100-4200-46940 Rental of Building & Grounds 7,055 9,000 6,153 6,500 100-4200-48000 Miscellaneous 49,182 - 34,574 35,000
Revenues Total 56,362 9,000 40,726 41,500
Salaries Account Description
100-4200-50100 Salaries & Wages - Regular 32,233 80,496 27,254 96,348 100-4200-50115 Salaries & Wages - Overtime 311 - 192 -
100-4200-50145 Call Out OT 28 - 290 -
100-4200-50210 Stipend - Personal 14 30 24 2,180
100-4200-50240 Administrative Buyout 3,805 25,760 1,592 - Salaries Total 36,391 106,286 29,353 98,528
Benefits Account Description
100-4200-55200 Federal Tax - Social Security 2,081 7,997 1,820 6,109 100-4200-55250 Federal Tax - Medicare 487 1,557 426 1,429 100-4200-55350 State Tax - Other 3 10 3 -
100-4200-55400 Health Insurance 3,000 32,353 - 34,340
100-4200-55500 Dental Insurance 309 2,259 521 2,092
100-4200-55600 Vision Insurance 52 218 88 310
100-4200-55700 Other Employee Benefits 33 336 71 1,857
100-4200-55710 Employee Assistance Program 11 21 15 97
100-4200-55750 Medical Benefits - All Emp 4,433 - 8,411 - 100-4200-55800 Retirement 1,455 10,999 2,683 8,708
100-4200-55900 Unemployment Insurance Exp 52 1,010 60 65 100-4200-55950 Workers Compensation Insurance 157 1,775 282 - Benefits Total 12,073 58,535 14,380 55,006
Operating Expenses Account Description
100-4200-61000 Communications 240 - - -
100-4200-61250 Insurance 5 - - -
100-4200-61500 Janatorial Supplies 1,379 - - -
100-4200-61600 Office & Admin Supplies - - 3,508 4,100
100-4200-61850 Equip & Supplies Non-Capital 845 - - -
100-4200-61900 Other Departmental Expense 7,127 5,000 17,537 20,600 100-4200-63100 Maintenance supplies 42,902 40,300 39,576 46,600 100-4200-63140 Vehicle Maintenance 8,213 5,150 7,384 8,700 100-4200-63200 Utilities 18,379 20,000 18,583 21,900
Operating Expense Total 79,091 70,450 86,588 101,900
General Fund
Other Expenses Account Description
100-4200-65400 Professional Svcs 884 - - -
100-4200-65460 Contract - Other 1,796 23,100 6,217 7,300 100-4200-67200 Rents & Leases 382 4,500 - -
100-4200-68400 Travel & Lodging - 1,200 - -
100-4200-68975 Misc Fees - 2,000 - -
100-4200-76000 Capital Expenditures 1,083 10,000 8,163 9,600 Other Expense Total 4,145 40,800 14,380 16,900
Total Revenues 41,500
Total Transfers -
Total Expenses 272,334
Gain/(Loss) (230,834)
Service and Facilities Street (4300)
BASIC FUNCTIONS: The Streets Division of the City of Willits plays a vital role in maintaining the infrastructure that keeps our community safe, accessible, and resilient. As a General Fund operation, the division is tasked with the upkeep of city streets, creeks, storm drains, and all City-owned rights-of-way.

This includes everything from pothole repairs and street sweeping to ensure proper drainage and preserving the natural flow of our creeks. By maintaining storm drains and creeks, the Streets Division helps prevent flooding and protects local ecosystems.

PROGRAM GOALS:
 Ensure Safe and Accessible Roadways
Maintain and improve street surfaces to provide safe travel for vehicles, cyclists, and pedestrians.  Preserve Public Infrastructure
Extend the lifespan of city assets through proactive maintenance and timely repairs.  Promote Efficiency and Accountability
Operate within budget while delivering high-quality services and responding promptly to public concerns.

FTE COST ALLOCATION:

Streets GF Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Assistant City Manager - 0.05 - 0.05 City Manager - 0.10 - 0.10 Finance Director - 0.05 - 0.05
Streets Maintenance II - 0.45 - 0.45
Streets GF Total - 0.65 - 0.65
BUDGET LINE ITEM COMMENTS/DETAILS:
100-4300-63100 Maintenance supplies
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Salaries Account Description
100-4300-50100 Salaries & Wages - Regular - - - 59,734
100-4300-50240 Administrative Buyout - - - 1,317
Salaries Total - - - 61,051
Benefits Account Description
100-4300-55200 Federal Tax - Social Security - - - 3,808 100-4300-55250 Federal Tax - Medicare - - - 891
100-4300-55400 Health Insurance - - - 13,213
100-4300-55500 Dental Insurance - - - 858
100-4300-55600 Vision Insurance - - - 142
100-4300-55700 Other Employee Benefits - - - 94
100-4300-55710 Employee Assistance Program - - - 44
100-4300-55800 Retirement - - - 5,959
Benefits Total - - - 25,010
Operating Expenses Account Description
100-4300-63100 Maintenance supplies - - 58 -
Operating Expense Total - - 58 -
Total Revenues -
Total Transfers -
Total Expenses 86,060
Gain/(Loss) (86,060)
General Fund
Measure K Fund 150
BASIC FUNCTIONS: The Measure K fund was voted for in November 2020 and enacted Fiscal Year 2021 as an emergency measure to assist the City of Willits to keep local government operations open.

The measure was placed on the ballot to ensure the continued services of local police services; road, street, park and sports field maintenance; Community Facilities and Fields, and other essential city services like code enforcement, planning and building through the General Fund. This measure includes a Citizens Financial Oversight Committee that will allow for transparency and accountability.

PROGRAM GOALS: The program goals were stated within the statute and voted upon during the November 2020 election. These are the goals as stated in the Measure and the city agenda summary including all attachments during the July 29th, 2020 Special City Council Meeting. ▪ To ensure the continued services of Willits Police Department. ▪ To ensure all neighborhood street repair including maintenance of Main Street remains City responsibility.
▪ To ensure residents will have the ability to obtain permits and other local government services in Willits.
▪ To ensure the Community Center, home to many public and private events, remains open. ▪ To ensure the maintenance of the Parks, Pool, and the City Sports Complex on Commercial St.

BUDGET LINE-ITEM COMMENTS/DETAILS:

Beginning Fund Balance Estimated at $3,715,785. After obligations are transfers and revenue receipts show an ending fund balance is expected to be $1,715,785.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 150
Department 1000 Non Departmental
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
150-1000-41200 Measure K Sales Tax 305,414 1,368,754 1,233,288 1,166,865 Revenues Total 305,414 1,368,754 1,233,288 1,166,865
Transfers In/Out Account Description
150-1000-88100 Op Transfers Out-General Fund - - 945 2,000,000 Total Transfers In/Out - - 945 2,000,000
Measure K Tax
SPECIAL REVENUE FUNDS 222 - 237
BASIC FUNCTIONS: These funds are used to account for specific revenue sources that are legally restricted or committed to expenditure for specified purposes other than debt service or capital projects.

Each of these projects are listed below:

Police Department Special Revenue Funds
Fund 222 Narcotics Forfeiture
▪ This program manages asset forfeitures related to narcotics or other drug-related offenses.

Proceeds generated from asset sales are used to operate the program, compensate victims and support various local law enforcement efforts.

Fund 223 11470.2 H&S Restitution Program
▪ This program is for law enforcement to recover the costs associated with combating illicit drug manufacturing and cultivation, with those expenses being recoverable from convicted offenders involved in those activities.

Fund 225 Law Enforcement Assistance Administration
▪ This program funds research, training, and equipment acquisition for law enforcement.

Fund 226 DNA Cost Reimbursements
▪ This program aims to offset the financial costs associated with DNA testing.

Community Development Special Revenue Funds
Fund 230 General Plan Development
▪ This fund is responsible for long-term blueprint development, outlining policies and goals to guide its future growth and shape its physical, social, and economic landscape.

Fund 237 PLHA Housing Rehabilitation
▪ This program assists local homeowners’ property restoration efforts by providing an interest free loan for reparations.

City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 222
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
222-2000-46000 Interest - 1,000 - -
222-2000-48000 Miscellaneous 9,601 10,000 64,724 -
Revenues Total 9,601 11,000 64,724 -
Operating Expenses Account Description
222-2000-61850 Equip & Supplies Non-Capital 4,727 - - 5,000 222-2000-61900 Other Departmental Expense 4,185 11,000 523 1,000 Operating Expense Total 8,913 11,000 523 6,000
Other Expenses Account Description
222-2000-65460 Contract - Other - - 29,050 30,000
Other Expense Total - - 29,050 30,000
Narcotics Forfeiture
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 223
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
223-2000-46000 Interest - 500 - -
Revenues Total - 500 - -
Operating Expenses Account Description
223-2000-61900 Other Departmental Expense - 10,000 - 1,000 Operating Expense Total - 10,000 - 1,000
11470.2 H&S Restitution Prgm
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 225
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
225-2000-61900 Other Department Expense 7,547 - 4,000 4,000 Operating Expense Total 7,547 - 4,000 4,000
Other Expenses Account Description
225-2000-65460 Contract - Other 8,496 - - 1,000
Other Expense Total 8,496 - - 1,000
Transfers In/Out Account Description
225-2000-80100 Transfer In from General Fund - 10,000 - - Total Transfers In/Out - 10,000 - -
Law Enforcement Assistance Adm
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 226
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
226-2000-43485 State - Other 414 - - -
Revenues Total 414 - - -
Operating Expenses Account Description
226-2000-61900 Other Department Expense (3,470) - - 1,000 Operating Expense Total (3,470) - - 1,000
DNA Cost Reimbursements
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 230
Department 3000 Planning
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
230-3000-42300 Fees - Other - 12,000 - -
230-3000-43485 State - Other 164,057 - 80,228 -
Revenues Total 164,057 12,000 80,228 -
Operating Expenses Account Description
230-3000-61850 Equip & Supplies Non-Capital - 127,886 - - 230-3000-62000 Non-Capital Expense 54,653 - - -
Operating Expense Total 54,653 127,886 - -
General Plan Development
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 237
Department 3000 Planning
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
237-3000-43600 Grants Revenue - 325,856 - -
Revenues Total - 325,856 - -
PLHA Housing Rehabilitation
FUND 240 GAS TAX STREET ADMINISTRATION & TRAFFIC SAFETY BASIC FUNCTIONS: The Traffic Safety & Administration Department is responsible for street lighting and the preparation of the annual street report. This department also coordinates vegetation management for sight distance and sign visibility, repair and replacement of traffic and street signs, painting of pavement markings, such as curbs, crosswalks, stop bars, railroad crossings, and traffic lane stripping.

The Department also provides oversight and administers all Gas Tax funded departments. Gas Tax revenues are the funding mechanism for City wide streetlights.

FISCAL YEAR 2025/2026 PROGRAM GOALS:
▪ Upgrade traffic control devices, striping, stencils, signs, etc. ▪ Reduction of traffic and pedestrian hazards.
▪ Work with Traffic Safety Committee to identify and remedy public safety concerns.

FTE COST ALLOCATION:

BUDGET LINE ITEM COMMENTS/DETAILS:

HUTA Streets Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Parks Maintenance 0.60 (0.30) - 0.30
Water Utility Meter Reader 0.60 (0.60) - -
HUTA Streets Total 1.20 (0.90) - 0.30
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 240
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
240-4300-43203 Gas Tax Section 2103 7,870 45,000 18,380 40,000 240-4300-43205 Gas Tax Section 2105 5,333 31,000 10,787 25,000 240-4300-43206 Gas Tax Section 2106 4,290 25,000 8,750 20,000 240-4300-43207 Gas Tax Section 2107 7,425 42,000 14,122 35,000 240-4300-43208 Gas Tax Section 2107.5 - 2,000 1,000 2,000 240-4300-43300 Road Maint & Rehab Prog - SB1 21,856 90,000 11,951 70,000 240-4300-44900 Other Services 45,432 - - -
240-4300-45210 Traffic Fines 14,033 7,000 4,373 5,500
240-4300-49200 Administration & Overhead - 40,000 - -
Revenues Total 106,239 282,000 69,363 197,500
Salaries Account Description
240-4300-50100 Salaries & Wages - Regular 227,535 63,400 249,207 17,002 240-4300-50115 Salaries & Wages - Overtime 1,600 - 1,467 250 240-4300-50145 Call Out OT 243 - 2,488 -
240-4300-50210 Stipend - Personal 300 - 989 -
240-4300-50240 Administrative Buyout 11,582 - 21,089 -
Salaries Total 241,260 63,400 275,240 17,252
Benefits Account Description
240-4300-55200 Federal Tax - Social Security 14,694 3,900 16,456 1,054 240-4300-55250 Federal Tax - Medicare 3,465 900 3,981 247 240-4300-55350 State Tax - Other 27 - 27 -
240-4300-55400 Health Insurance - 22,400 - 2,844
240-4300-55500 Dental Insurance 2,524 1,700 4,247 205
240-4300-55600 Vision Insurance 430 200 720 66
240-4300-55700 Other Employee Benefits 309 300 638 2,570 240-4300-55710 Employee Assistance Program 89 - 122 20
240-4300-55750 Medical Benefits - All Emp 35,761 - 67,856 - 240-4300-55800 Retirement 10,395 4,900 19,251 1,353
240-4300-55810 CalPERS UAAL - - - 2,762
240-4300-55900 Unemployment Insurance Exp 414 600 487 40 240-4300-55950 Workers Compensation Insurance 1,309 3,360 2,343 - Benefits Total 69,418 38,260 116,128 11,161
RMRA & SB-1
Operating Expenses Account Description
240-4300-61250 Insurance 46 - - -
240-4300-61800 Departmental Supplies 7,868 - - -
240-4300-61820 Safety Equipment & Clothing 1,230 1,000 330 400 240-4300-61900 Other Departmental Expense (21,286) 6,000 237 300 240-4300-63100 Maintenance supplies 5,214 1,100 8,999 10,600 240-4300-63140 Vehicle Maintenance 5,055 9,100 7,642 9,000 240-4300-63200 Utilities 67,039 67,000 64,513 75,900
Operating Expense Total 65,166 84,200 81,722 96,200
Other Expenses Account Description
240-4300-65460 Contract - Other 2,995 - - -
240-4300-66000 Rent - - - 5,005
240-4300-68975 Misc Fees - 1,000 - -
240-4300-71110 Internal Service Charge-ISF-IT - 1,000 - - 240-4300-76000 Capital Expenditures 26,557 6,000 - -
Other Expense Total 29,552 8,000 - 5,005
Total Revenues 197,500
Total Transfers -
Total Expenses 129,617
Gain/(Loss) 67,883
FUND 245 PUBLIC WORKS STREET MAINTENANCE
BASIC FUNCTIONS: In 2003, the City enacted the voter-approved Ordinance 2003-01, establishing a half-cent sales tax for the maintenance, repair, replacement, construction, and reconstruction of the City’s road system. This department funds projects and other eligible expenses from the City Transportation Sales Tax revenues. Funds are applied to local street projects, less administrative expenses related to the collection of the tax, such as Board of Equalization contract costs, account maintenance fees, and fiscal audit costs. The Storm Drain Maintenance Department is responsible for clearing debris from storm drain grates, catch basins, and drainage channels, as well as construction and replacement of storm drains and catch basins. They also coordinate storm drain rehabilitation projects, handle contract administration, and perform project inspection.

Additionally, this department oversees the maintenance and repair of City streets and sidewalks. Their responsibilities include pothole patching, section patching, dust control, tree trimming safety, sight distance, and sweeping of City streets, US 101, and State Route 20. The street crew collaborates with other departments to maintain City streets in a safe drivable condition, thereby reducing the City’s liability exposure. While some duties overlap with the Gas Tax Fund-Street Maintenance, a significant portion of this department’s revenue comes from the Transportation Tax rather than the State gas tax.

FTE COST ALLOCATION:

BUDGET LINE ITEM COMMENTS/DETAILS:
245-4300-76000 $20,000 Purchase of Backhoe With Split of cost between Water Fund and Sewer Fund Streets Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Accountant 0.10 (0.03) - 0.07 Assistant City Manager 0.05 (0.05) - - Associate Engineer 0.20 (0.20) - - City Manager 0.10 (0.10) - - Construction Tech 0.10 - - 0.10 Office Assistant III - Finance 0.40 (0.40) - - Parks Foreman 0.10 (0.10) - - Project Coordinator I/II 0.20 (0.20) - - Streets Foreman 0.64 (0.49) - 0.15 Streets Maintenance II 1.37 (1.37) - - Streets Superintendent 0.67 (0.17) - 0.50 Project Manager II - 1.00 (1.00) - Streets Total 3.93 (2.11) (1.00) 0.82 City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 245
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual Exp Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
245-4300-41200 Transportation Imp Sales Tax 215,809 1,050,000 160,798 1,050,000 245-4300-43485 State - Other - 100,000 - 100,000
245-4300-48000 Miscellaneous - 100,000 - 100,000
245-4300-49200 Administration & Overhead - 40,000 - -
Revenues Total 215,809 1,290,000 160,798 1,250,000
Salaries Account Description
245-4300-50100 Salaries & Wages - Regular 107,585 307,304 58,626 84,360 245-4300-50115 Salaries & Wages - Overtime 214 - 167 200 245-4300-50140 Salaries & Wages - On Call 512 - - -
245-4300-50210 Stipend - Personal 86 1,746 294 3,411
245-4300-50240 Administrative Buyout 11,004 4,720 194 624 Salaries Total 119,401 313,770 59,281 88,596
Benefits Account Description
245-4300-55200 Federal Tax - Social Security 7,499 18,806 3,682 5,481 245-4300-55250 Federal Tax - Medicare 1,754 4,250 861 1,282 245-4300-55270 Federal Tax - Other 16 - - -
245-4300-55350 State Tax - Other 62 167 9 -
245-4300-55400 Health Insurance - 86,269 - 18,389
245-4300-55500 Dental Insurance 415 5,853 865 1,113
245-4300-55600 Vision Insurance 79 797 169 225
245-4300-55700 Other Employee Benefits 78 1,394 198 114 245-4300-55710 Employee Assistance Program 16 211 29 70 245-4300-55750 Medical Benefits - All Emp 6,298 - 14,584 - 245-4300-55800 Retirement 3,887 84,130 8,035 7,799
245-4300-55810 CalPERS UAAL - - - 12,325
245-4300-55900 Unemployment Insurance Exp 74 2,902 162 200 245-4300-55950 Workers Compensation Insurance 210 6,014 403 - Benefits Total 20,389 210,793 28,997 46,997
Transportation Tax
Operating Expenses Account Description
245-4300-61250 Insurance 9 - - -
245-4300-61820 Safety Equipment & Clothing - 1,000 - -
245-4300-61850 Equip & Supplies Non-Capital 33,897 6,500 1,554 1,800 245-4300-61900 Other Departmental Expense 2,524 16,500 1,635 1,900 245-4300-63100 Maintenance supplies 1,707 9,000 10,029 11,800 245-4300-63140 Vehicle Maintenance 781 3,000 573 700
245-4300-63180 Maintenance services 12,001 - - -
Operating Expense Total 50,918 36,000 13,791 16,200
Other Expenses Account Description
245-4300-65400 Professional Svcs 10,255 - - -
245-4300-65460 Contract - Other 100,175 164,000 26,941 31,700 245-4300-66000 Rent - - - 22,339
245-4300-68400 Travel & Lodging - Conferences - 500 607 700 245-4300-71110 Internal Service Charge-ISF-IT - 800 - - 245-4300-76000 Capital Expenditures 112,973 - 462,541 350,000 Other Expense Total 223,403 165,300 490,089 404,739
Transfers In/Out Account Description
245-4300-88400 Op Transfers Out-Citywide CIP - 1,960,000 - - Total Transfers In/Out - 1,960,000 - -
Total Revenues 1,250,000
Total Transfers -
Total Expenses 556,532
Gain/(Loss) 693,468

Willits City CouncilAugust 20, 2025

Willits City Council
August 20, 2025