111 E. Commercial Street
Willits, California 95490
Tel | 707.459.4601
Fax | 707.459.1562
www.cityofwillits.org
WILLITS CITY COUNCIL
SPECIAL MEETING
BUDGET WORKSHOP
AGENDA
AUGUST 26, 2025 | 4:00 PM | CITY COUNCIL CHAMBERS
1. OPENING MATTERS
a. Call to Order.
b. Roll Call.
2. Discussion and Possible Action to the Proposed Fiscal Year 2025/2026 Enterprise Fund Budgets.
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 25th 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. 2
Meeting Date: August 26, 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 ENTERPRISE FUND BUDGETS.
Type: Presentation Consent Regular Agenda Public Hearing Urgent Summary of Request: This is a budget workshop to review anticipated appropriations for the IT Internal Service Funds, Wastewater Enterprise Fund, the Water Enterprise Fund and the Airport Enterprise Fund and all Construction in Progress Funds.
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..
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.
City of Willits
Distribution of Positions
By Department
Fund 100 Department 1100
City Council / City Clerk Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 1200
City Administration Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Assistant City Manager 0.20 0.05 - 0.25
City Clerk 0.18 0.10 - 0.28
City Manager 0.25 (0.11) - 0.14
City Administration Total 0.63 0.04 - 0.67
Fund 100 Department 1300
Finance Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.28 0.25 - 0.53
Administrative Specialist 0.10 - - 0.10
City Clerk 0.04 - - 0.04
Finance Director 0.25 - - 0.25
Office Assistant III - Finance 0.43 0.21 - 0.64
Office Assistant III/Comm Dev - 0.05 - 0.05
Finance Total 1.10 0.51 - 1.61
Fund 100 Department 1400
Human Resources Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 2000
Police Administration Prior Year Staff FTE
Adjustments
Budget
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
City of Willits
Distribution of Positions
By Department
Fund 100 Department 2100
Police Dispatch Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 2200
Police Field Operations Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 3000
Planning Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 3100
Code Enforcement Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Building Official 0.25 - - 0.25
City Planner 0.05 0.05 - 0.10
Code Compliance Officer - 0.50 - 0.50
Office Assistant III/Comm Dev 0.25 - - 0.25
Sr. City Planner 0.05 0.05 - 0.10
Code Enforcement Total 0.60 0.60 - 1.20
City of Willits
Distribution of Positions
By Department
Fund 100 Department 3200
Building Safety Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Building Official 0.65 - - 0.65
Code Compliance Officer 1.00 (0.85) - 0.15
Office Assistant III/Comm Dev 0.65 - - 0.65
Building Safety Total 2.30 (0.85) - 1.45
Fund 100 Department 3300
Building Maintenance Prior Year Staff FTE
Adjustments
Budget
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
Fund 100 Department 3400
Cannabis Program Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.02 (0.02) - -
Assistant City Manager 0.10 (0.10) - -
Building Official 0.05 (0.05) - -
City Clerk 0.05 (0.05) - -
City Manager 0.10 (0.10) - -
City Planner 0.40 (0.40) - -
Community Development Director 0.15 (0.15) - -
Finance Director 0.05 (0.05) - -
Office Assistant III - Finance 0.02 (0.02) - -
Office Assistant III/Comm Dev 0.05 (0.05) - -
Sr. City Planner 0.40 (0.40) - -
Cannabis Program Total 1.39 (1.39) - -
Fund 100 Department 4000
Services & Facilities Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Construction Tech 0.24 (0.07) - 0.17
Project Coordinator I/II 0.20 (0.20) - -
Services & Facilities Director 1.00 (0.76) - 0.24
Contract Administrative Specialist - 0.30 - 0.30
Services & Facilities Total 1.44 (0.73) - 0.71
City of Willits
Distribution of Positions
By Department
Fund 100 Department 4100
Svcs & Fac Operations Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Code Compliance Officer - 0.35 - 0.35
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 0.34 - 0.70
Fund 100 Department 4200
Park & Recreation Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Associate Engineer 0.10 (0.10) - -
Parks Foreman 0.80 0.10 - 0.90
Parks Maintenance 0.07 0.68 - 0.75
Streets Foreman 0.11 - - 0.11
Streets Maintenance II 0.10 (0.10) - -
Streets Superintendent 0.05 0.02 - 0.07
Water Utility Meter Reader 0.07 (0.07) - -
Park & Recreation Total 1.30 0.53 - 1.83
Fund 100 Department 4300
Streets Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Assistant City Manager - 0.05 - 0.05
City Manager - 0.20 - 0.20
Finance Director - 0.15 - 0.15
Streets Maintenance II - 0.35 - 0.35
Streets GF Total - 0.75 - 0.75
Fund 240 Department 4300
HUTA Streets Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Parks Maintenance 0.60 (0.60) - -
Water Utility Meter Reader 0.60 (0.60) - -
HUTA Streets Total 1.20 (1.20) - -
City of Willits
Distribution of Positions
By Department
Fund 245 Department 4300
Streets Prior Year Staff FTE
Adjustments
Budget
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 0.15 (0.15) - -
Construction Tech 0.10 0.07 - 0.17
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 (1.22) - 0.15
Streets Superintendent 0.67 (0.17) - 0.50
Project Manager II - 1.00 (1.00) -
Streets Total 3.98 (1.94) (1.00) 1.04
Fund 260 Department 4600
Landfill Dissolution Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Services & Facilities Director - 0.10 - 0.10
Parks Maintenance 0.03 (0.03) - -
Streets Foreman - 0.05 - 0.05
Streets Maintenance II 0.03 0.02 - 0.05
Streets Superintendent 0.03 0.02 - 0.05
Water Utility Meter Reader 0.03 (0.03) - -
Landfill Dissolution Total 0.12 0.13 - 0.25
Fund 420 Department 4200
Parks Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Maintenance Worker I 1.00 - (1.00) -
Parks Maintenance 0.22 (0.22) - -
Parks Total 1.22 (0.22) (1.00) -
City of Willits
Distribution of Positions
By Department
Fund 510 Department 4100
SWR Administration Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
City Clerk - 0.22 - 0.22
City Manager 0.33 - - 0.33
Assistant City Manager 0.30 - - 0.30
Finance Director 0.30 - - 0.30
Accountant 0.20 - - 0.20
Administrative Specialist 0.25 - - 0.25
Services & Facilities Director - 0.33 - 0.33
Office Assistant III - Finance 0.43 0.25 - 0.68
SWR Administration Total 0.47 2.14 - 2.61
Fund 510 Department 4111
SWR Maintenance Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Chief Wastewater Operator 0.25 - - 0.25
Office Assistant III - Finance - - - -
Parks Foreman 0.05 - - 0.05
Streets Foreman 0.10 0.24 - 0.34
Streets Maintenance II 0.20 0.53 - 0.73
Streets Superintendent 0.10 0.04 - 0.14
Wastewater Operator I 0.40 - - 0.40
Wastewater Operator III 1.10 - - 1.10
Wastewater Operator Training 0.40 - - 0.40
Water Utility Meter Reader 0.22 (0.22) - -
SWR Maintenance Total 2.82 0.59 - 3.41
City of Willits
Distribution of Positions
By Department
Fund 510 Department 4113
SWR Operations Plant Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.30 (0.30) - -
Administrative Specialist 0.25 (0.25) - -
Assistant City Manager 0.20 (0.20) - 0.00
Building Maintenance Worker 0.05 0.05 - 0.10
Chief Wastewater Operator 0.70 - - 0.70
City Manager 0.25 (0.25) - -
Construction Tech 0.33 - - 0.33
Finance Director 0.35 (0.35) - -
Office Assistant III - Finance 0.30 (0.30) - -
Utilities Superintendent 0.34 0.06 - 0.40
Wastewater Operator I 0.56 - - 0.56
Wastewater Operator III 1.82 - - 1.82
Wastewater Operator Training 0.56 - - 0.56
SWR Operations Plant Total 6.01 (1.54) - 4.47
Fund 510 Department 4114
SWR Engineering Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Associate Engineer 0.40 (0.40) - -
Project Coordinator I/II 0.30 (0.30) - -
Contract Administrative Specialist - 0.35 - 0.35
SWR Engineering Total 0.70 (0.35) - 0.35
Fund 510 Department 4115
SWR Septage Receiving Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Chief Wastewater Operator 0.05 - - 0.05
Utilities Superintendent 0.03 - - 0.03
Wastewater Operator I 0.04 - - 0.04
Wastewater Operator III 0.08 - - 0.08
Wastewater Operator Training 0.04 - - 0.04
SWR Septage Receiving Total 0.24 - - 0.24
City of Willits
Distribution of Positions
By Department
Fund 530 Department 4100
Wtr Admin Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Administrative Specialist - 0.60 - 0.60
Accountant - 0.20 - 0.20
Assistant City Manager - 0.30 - 0.30
City Manager - 0.33 - 0.33
Finance Director - 0.30 - 0.30
City Clerk 0.22 - - 0.22
Office Assistant III - Finance 0.25 0.43 - 0.68
Project Coordinator I/II 0.30 (0.30) - -
Water Operator III - - - -
Contract Administrative Specialist - 0.35 - 0.35
Wtr Admin Total 0.77 2.21 - 2.98
Fund 530 Department 4131
Wtr Distribution Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Building Maintenance Worker 0.05 0.10 - 0.15
Chief Water Operator 0.10 0.20 - 0.30
Parks Foreman 0.05 - - 0.05
Services & Facilities Director - 0.33 - 0.33
Streets Foreman 0.10 0.25 - 0.35
Streets Maintenance II 0.20 0.52 - 0.72
Streets Superintendent 0.10 0.04 - 0.14
Water Operator III 1.20 - 0.60 1.80
Water Utility Meter Reader - 1.00 - 1.00
Wtr Distribution Total 1.80 2.44 0.60 4.84
City of Willits
Distribution of Positions
By Department
Fund 530 Department 4133
Wtr Operations Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.30 (0.30) - -
Administrative Specialist 0.60 (0.60) - -
Assistant City Manager 0.30 (0.30) - 0.00
Chief Water Operator 0.90 (0.20) - 0.70
City Manager 0.25 (0.25) - -
Construction Tech 0.33 - - 0.33
Finance Director 0.35 (0.35) - -
Office Assistant III - Finance 0.30 (0.30) - -
Utilities Superintendent 0.50 0.07 - 0.57
Water Operator III 1.80 - 0.40 2.20
Wtr Operations Total 5.63 (2.23) 0.40 3.80
Fund 530 Department 4134
Wtr Engineering Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Associate Engineer 0.30 (0.30) - -
Wtr Engineering Total 0.30 (0.30) - -
Fund 550 Department 1210
Airport Enterprise Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Administrative Specialist 0.05 - - 0.05
Assistant City Manager 0.15 (0.05) - 0.10
Building Maintenance Worker 0.30 0.05 - 0.35
City Clerk 0.05 (0.05) - -
Community Development Director 0.05 0.05 - 0.10
Office Assistant III - Finance 0.05 (0.05) - -
Utilities Superintendent 0.13 (0.13) - -
Airport Enterprise Total 0.78 (0.18) - 0.60
Total General Fund Positions by FTE 64.00 - (1.00) 63.00 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 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. 206,306 240,000 228,944 200,000 100-1000-41180 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 1,107,824 1,307,713 100-1000-41210 Prop 172 Sales Tax - In Lieu - - 19,993 - 100-1000-41330 Local Tax - Transit Occupancy 370,632 470,000 295,167 300,000 100-1000-41340 Local Tax - Cannabis 170,543 170,000 211,570 170,000 100-1000-41550 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 21,167 20,000 100-1000-41561 Franchise Fees - Garbage 254,397 260,000 238,493 260,000 100-1000-42100 Business License 146,340 150,000 124,766 150,000 100-1000-42210 Tobacco Permits 1,575 700 1,275 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 40,709 20,000
100-1000-48000 Miscellaneous 93,870 506,751 380,531 365,000 100-1000-48111 Other Sales 46 - 105 100
Revenues Total 3,911,823 4,768,580 4,052,345 4,185,013
Benefits Account Description
100-1000-55710 Employee Assistance Program 730 - - -
100-1000-55750 Medical Benefits - All Emp 251,332 - 3,200 - 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 - - - 276,262
100-1000-55820 CalPERS UAAL Safety Plan - - - 433,433
Benefits Total 260,357 - 3,200 709,695
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1000 Non Departmental
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-1000-61000 Communications 7,117 - 949 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 - 7,244 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 - 44,147 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 41,326 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) 870,300 (611,619) Other Expense Total 144,058 (742,800) 1,085,832 (566,619) Transfers In/Out Account Description
100-1000-80150 Transfer In from Measure K - (869,071) 1,653,508 - 100-1000-88260 Transfer Out to Landfill - 92,908 - -
Total Transfers In/Out - (776,163) 1,653,508 -
Total Revenues 4,185,013
Total Transfers -
Total Expenses 180,476
Gain/(Loss) 4,004,537
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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-1100-48000 Miscellaneous 1,915 - 1,000 600
Revenues Total 1,915 - 1,000 600
Salaries Account Description
100-1100-50100 Salaries & Wages - Regular 36,709 55,500 37,236 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 40,678 40,388
Benefits Account Description
100-1100-55200 Federal Tax - Social Security 2,197 3,000 2,405 2,504 100-1100-55250 Federal Tax - Medicare 514 800 562 586
100-1100-55270 Federal Tax - Other 31 - - -
100-1100-55350 State Tax - Other 116 - 12 -
100-1100-55400 Health Insurance 24,722 125,100 77,375 40,875 100-1100-55500 Dental Insurance 1,285 6,600 2,206 2,330 100-1100-55600 Vision Insurance 250 1,100 427 579
100-1100-55700 Other Employee Benefits 74 400 150 93
100-1100-55710 Employee Assistance Program 75 500 53 181 100-1100-55800 Retirement 1,870 3,900 4,150 2,120
100-1100-55900 Unemployment Insurance Exp 111 700 205 210 100-1100-55950 Workers Compensation Insurance 25 305 54 - Benefits Total 31,270 142,405 87,600 49,478
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1100 City Council / City Clerk
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-1100-61250 Insurance 13 - - -
100-1100-61300 Dues and Subscriptions 500 250 135 200
100-1100-61600 Office & Admin Supplies 4,573 800 2,189 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 6,000 2,390 2,500 Operating Expense Total 11,596 7,350 5,234 5,000
Other Expenses Account Description
100-1100-65400 Professional Svcs 1,881 - - -
100-1100-65460 Contract - Other 3,789 5,000 4,025 2,000 100-1100-68400 Travel & Lodging 3,260 5,000 2,896 2,000 100-1100-68450 Training & Professional Dev 80 - 817 1,000 100-1100-68500 Conferences & Meetings 82 800 3,304 1,000 Other Expense Total 9,091 10,800 11,042 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
Budget
Adjustments FY 2025-26
Assistant City Manager 0.20 0.05 - 0.25 City Clerk 0.18 0.10 - 0.28 City Manager 0.25 (0.11) - 0.14
City Administration Total 0.63 0.04 - 0.67
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 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 - 21,725 20,000 Revenues Total 6,550 - 21,725 20,000
Salaries Account Description
100-1200-50100 Salaries & Wages - Regular 149,523 92,808 193,344 67,375 100-1200-50210 Stipend - Personal 1,170 1,656 4,052 -
100-1200-50240 Administrative Buyout 16,103 2,400 35,256 2,591 Salaries Total 166,796 96,864 232,652 69,966
Benefits Account Description
100-1200-55200 Federal Tax - Social Security 9,524 5,780 11,986 4,338 100-1200-55250 Federal Tax - Medicare 2,338 1,356 3,317 1,015 100-1200-55350 State Tax - Other 7 44 6 -
100-1200-55400 Health Insurance 4,019 9,736 8,635 11,647 100-1200-55500 Dental Insurance 421 696 786 652
100-1200-55600 Vision Insurance 105 44 192 103
100-1200-55700 Other Employee Benefits 368 520 5,852 96 100-1200-55710 Employee Assistance Program 22 - 32 32
100-1200-55750 Medical Benefits - All Emp 3,262 - 6,588 - 100-1200-55800 Retirement 8,248 10,692 17,296 8,445
100-1200-55900 Unemployment Insurance Exp 82 876 152 155 100-1200-55950 Workers Compensation Insurance 571 2,028 1,089 333,217 Benefits Total 28,965 31,772 55,932 359,700
Operating Expenses Account Description
100-1200-61000 Communications - 6,500 5,391 5,000
100-1200-61200 Insurance - General Liability - 273,904 107,747 197,390 100-1200-61300 Dues and Subscriptions - 5,000 5,008 6,000 100-1200-61400 Postage and Shipping - - 24,996 22,000
100-1200-61440 Printing and copying - - 2,834 2,400
100-1200-61600 Office & Admin Supplies - 15,000 8,928 8,000 100-1200-61700 Publication & Legal Notices - - 240 200
100-1200-61725 Transactions Processing Fees - - - 11,000 100-1200-61730 Advertising and Marketing - 500 - 600
100-1200-61900 Other Departmental Expense - 500 2,956 2,800 Operating Expense Total - 301,404 158,100 255,390
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1200 City Administration
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Other Expenses Account Description
100-1200-65400 Professional Svcs - 34,000 204,934 20,000 100-1200-65460 Contract - Other - 500 7,385 5,000
100-1200-67200 Rents & Leases - 2,000 1,977 5,000
100-1200-68400 Travel & Lodging - 9,000 6,839 7,000
100-1200-68450 Training & Professional Dev - - 149 200
100-1200-68500 Conferences & Meetings - 6,000 3,298 3,500 100-1200-68975 Misc Fees - 800 11,188 12,000
100-1200-71110 Internal Service Charge-ISF-IT - 33,600 - - 100-1200-76000 Capital Expenditures - - 2,673 2,500
Other Expense Total - 85,900 238,443 55,200
Transfers In/Out Account Description
100-1200-88110 Operating Transfers Out-ISF-IT - - 82,543 75,124 Total Transfers In/Out - - 82,543 75,124
Total Revenues 20,000
Total Transfers -
Total Expenses 740,257
Gain/(Loss) (720,257)
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 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 19,083 11,000 100-1230-44130 Pool Instructional Charges 12,338 15,000 12,828 10,000 100-1230-46900 Rentals 240 - 2,140 1,400
100-1230-48111 Other Sales 352 - 851 1,000
Revenues Total 23,111 27,000 34,902 23,400
Salaries Account Description
100-1230-50100 Salaries & Wages - Regular 45,538 192,100 8,463 - 100-1230-50110 Salaries & Wages - Part Time 7,227 - 54,733 60,600 100-1230-50115 Salaries & Wages - Overtime 988 - 601 500 100-1230-50240 Administrative Buyout 2,927 - - -
Salaries Total 56,680 192,100 63,797 61,100
Benefits Account Description
100-1230-55200 Federal Tax - Social Security 3,515 11,910 4,011 3,788 100-1230-55250 Federal Tax - Medicare 822 2,787 938 886 100-1230-55270 Federal Tax - Other 159 - - -
100-1230-55350 State Tax - Other 564 - 5 -
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 250 160 990 1,000 100-1230-55950 Workers Compensation Insurance 499 764 225 - Benefits Total 9,817 15,620 6,169 5,674
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1230 Pool Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-1230-61000 Communications 325 400 478 300
100-1230-61250 Insurance 10 - - -
100-1230-61800 Departmental Supplies 293 - - -
100-1230-61900 Other Departmental Expense 765 600 10,027 8,000 100-1230-63100 Maintenance supplies 657 500 654 -
Operating Expense Total 2,050 1,500 11,159 8,300
Other Expenses Account Description
100-1230-68400 Travel & Lodging - - 241 -
100-1230-69000 Contingency Expenses - 10,000 6,419 -
Other Expense Total - 10,000 6,660 -
Total Revenues 23,400
Total Transfers -
Total Expenses 75,074
Gain/(Loss) (51,674)
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:
Finance Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.28 0.25 - 0.53 Administrative Specialist 0.10 - - 0.10 City Clerk 0.04 - - 0.04
Finance Director 0.25 - - 0.25
Office Assistant III - Finance 0.43 0.21 - 0.64
Office Assistant III/Comm Dev - 0.05 - 0.05
Finance Total 1.10 0.51 - 1.61
BUDGET LINE-ITEM COMMENTS/DETAILS:
100-1300-61300 Municipal Finance Officers ($110), GFOA ($170). Total ($280). 100-1300-61600 Checks, forms, utility bills, etc ($1,600). 100-1300-61710 Bank fees, bad check fees, credit card fees and till shortages. 100-1300-65410 Muni-services annual fee, Muni-services audits, City Financial Statements and other annual reports.
100-1300-65430 Total Support Agreement with ACS & Springbrook. IT Tech Support, computer hardware, workstation upgrades, and other
100-1300-68450 Computer training, seminars, workshops, conferences.
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1300 Finance
Actual Budget Estimated
Unaudited Adopted Annual 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 1,742 1,500
100-1300-48000 Miscellaneous 2,783 1,500 - 1,500
Revenues Total 4,054 3,300 1,742 3,000
Salaries Account Description
100-1300-50100 Salaries & Wages - Regular 126,313 125,656 135,599 111,945 100-1300-50110 Salaries & Wages - Part Time - - - 13,200 100-1300-50115 Salaries & Wages - Overtime 1,440 - 829 - 100-1300-50210 Stipend - Personal 1,138 2,400 2,821 3,343 100-1300-50240 Administrative Buyout 13,426 10,000 8,100 2,683 Salaries Total 142,317 138,056 147,348 131,170
Benefits Account Description
100-1300-55200 Federal Tax - Social Security 8,451 7,984 9,124 8,133 100-1300-55250 Federal Tax - Medicare 1,976 1,897 2,133 1,902 100-1300-55270 Federal Tax - Other 2 - - -
100-1300-55350 State Tax - Other 25 28 21 -
100-1300-55400 Health Insurance 560 23,240 1,526 28,955 100-1300-55500 Dental Insurance 1,095 1,632 2,270 1,804 100-1300-55600 Vision Insurance 157 256 338 319
100-1300-55700 Other Employee Benefits 117 384 274 147
100-1300-55710 Employee Assistance Program 33 28 57 100 100-1300-55750 Medical Benefits - All Emp 15,217 - 35,442 - 100-1300-55800 Retirement 5,681 9,832 12,515 12,239
100-1300-55900 Unemployment Insurance Exp 298 1,300 363 365 100-1300-55950 Workers Compensation Insurance 130 849 250 - Benefits Total 33,741 47,430 64,314 53,963
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1300 Finance
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-1300-61000 Communications 1,056 1,100 1,586 1,500
100-1300-61250 Insurance 20 - - -
100-1300-61300 Dues and Subscriptions 1,855 1,100 400 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 2,130 1,500 100-1300-61700 Publication & Legal Notices 230 200 - 200 100-1300-61710 Banking Fees 6,075 - 6,025 3,000
100-1300-61850 Equip & Supplies Non-Capital 493 - - -
100-1300-61900 Other Departmental Expense - 7,700 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 11,005 30,250 21,125 23,500
Other Expenses Account Description
100-1300-65400 Professional Svcs - 80,000 662 10,000
100-1300-65410 Audit & Accounting Svcs - 66,290 139,451 50,000 100-1300-65430 Software Subscriptions 22,773 - 54,611 30,000 100-1300-65460 Contract - Other - - 150,088 -
100-1300-68400 Travel & Lodging - 6,000 3,705 500
100-1300-68450 Training & Professional Dev - 7,500 2,390 500 100-1300-68500 Conferences & Meetings - 3,000 833 500
100-1300-68975 Misc Fees 4,487 - - -
Other Expense Total 27,260 162,790 351,741 91,500
Total Revenues 3,000
Total Transfers -
Total Expenses 300,134
Gain/(Loss) (297,134)
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 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 83,361 82,555 100-1400-50210 Stipend - Personal 200 - 50 -
100-1400-50240 Administrative Buyout 13,729 - 61,422 -
Salaries Total 129,850 118,700 144,833 82,555
Benefits Account Description
100-1400-55200 Federal Tax - Social Security 7,969 7,300 5,266 5,118 100-1400-55250 Federal Tax - Medicare 1,864 1,700 1,232 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 1,900 741 682
100-1400-55600 Vision Insurance 109 200 182 218
100-1400-55700 Other Employee Benefits 490 600 294 -
100-1400-55710 Employee Assistance Program 23 100 26 68 100-1400-55750 Medical Benefits - All Emp 12,492 - 10,903 - 100-1400-55800 Retirement 4,402 9,100 5,322 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 24,307 23,606
Operating Expenses Account Description
100-1400-61000 Communications 440 - 687 600
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 2,905 2,000 100-1400-61730 Advertising and Marketing 32,453 38,500 637 10,000 100-1400-61740 Legal 233,896 110,000 19,249 25,000
100-1400-61750 Recruitment 832 - - -
100-1400-61850 Equip & Supplies Non-Capital 3,151 - - - 100-1400-61900 Other Departmental Expense 1,656 50,000 3,292 15,000 Operating Expense Total 273,227 201,140 27,071 54,600
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 1400 Human Resources
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
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 51,604 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 - 2,354 3,000
100-1400-68850 Onboarding 241 - 23,804 12,000
Other Expense Total 15,188 16,500 81,965 25,100
Total Revenues -
Total Transfers -
Total Expenses 185,861
Gain/(Loss) (185,861)
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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
100-1500-61300 Dues and Subscriptions - 9,000 8,817 8,000 100-1500-61740 Legal - 90,000 35,143 50,000
Operating Expense Total - 99,000 43,961 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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
100-1600-61600 Office & Admin Supplies - 600 74 600
100-1600-61700 Publication & Legal Notices - 400 96 200 Operating Expense Total - 1,000 170 800
Other Expenses Account Description
100-1600-65460 Contract - Other - 7,000 6,693 -
Other Expense Total - 7,000 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 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 16,487 12,000 100-2000-44000 Charges for Services 20 - - -
100-2000-44200 Police Services 3,589 6,000 3,415 1,500
100-2000-45211 Parking Fines 238 6,000 607 1,500
100-2000-48000 Miscellaneous 103,405 1,500 1,557 1,500
Revenues Total 117,287 25,500 22,067 16,500
Salaries Account Description
100-2000-50100 Salaries & Wages - Regular 208,355 97,020 248,113 256,187 100-2000-50115 Salaries & Wages - Overtime 20,433 - 41,183 42,000 100-2000-50120 Salaries & Wages - PT-Non-Pers 18,974 176,157 - - 100-2000-50130 Salaries & Wages - Shift Diff - - 17,307 18,000 100-2000-50210 Stipend - Personal - - 6,630 8,599
100-2000-50240 Administrative Buyout 31,638 - 10,253 -
Salaries Total 279,400 273,177 323,486 324,786
Benefits Account Description
100-2000-55200 Federal Tax - Social Security 16,685 17,265 19,436 23,361 100-2000-55250 Federal Tax - Medicare 3,980 4,085 4,546 5,463 100-2000-55270 Federal Tax - Other 42 - - -
100-2000-55350 State Tax - Other 168 205 26 -
100-2000-55400 Health Insurance 3,000 39,200 977 19,848 100-2000-55500 Dental Insurance 577 2,600 1,203 1,154
100-2000-55600 Vision Insurance 109 400 228 218
100-2000-55700 Other Employee Benefits 2,800 800 721 143 100-2000-55710 Employee Assistance Program 23 200 71 68 100-2000-55750 Medical Benefits - All Emp 8,748 - 19,750 - 100-2000-55800 Retirement 3,190 18,700 8,366 44,813
100-2000-55900 Unemployment Insurance Exp 289 2,700 437 450 100-2000-55950 Workers Compensation Insurance 2,067 10,691 2,518 - Benefits Total 41,679 96,846 58,277 95,519
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-2000-61000 Communications 15,736 15,000 14,401 18,000 100-2000-61250 Insurance 14 - - -
100-2000-61300 Dues and Subscriptions - 500 441 200
100-2000-61400 Postage and Shipping - 300 175 200
100-2000-61440 Printing and copying - 1,600 2,148 2,000 100-2000-61480 Books,subscriptions&references - 100 50 1,000 100-2000-61600 Office & Admin Supplies - 8,000 2,549 5,000 100-2000-61740 Legal - 1,500 64,143 25,000
100-2000-61750 Recruitment - 1,000 4,572 500
100-2000-61800 Departmental Supplies - 200 20,067 14,000 100-2000-61850 Equip & Supplies Non-Capital 10,643 - - 10,000 100-2000-61900 Other Departmental Expense - 50,000 49,341 50,000 100-2000-63100 Maintenance supplies - 25,000 1,933 3,000 100-2000-63140 Vehicle Maintenance - 7,500 80,179 60,000 100-2000-63180 Maintenance services 267 - - -
100-2000-63200 Utilities - 20,000 17,185 13,000
Operating Expense Total 26,660 130,700 257,184 201,900
Other Expenses Account Description
100-2000-65400 Professional Svcs 25,535 - 49,573 50,000 100-2000-65430 Software Subscriptions 117 - - 1,000
100-2000-65460 Contract - Other - 13,000 55,556 35,000
100-2000-67200 Rents & Leases - 2,000 1,353 1,500
100-2000-68400 Travel & Lodging - 12,000 3,161 5,000
100-2000-68450 Training & Professional Dev - - 5,158 5,000 100-2000-68500 Conferences & Meetings - 30,000 - -
100-2000-68550 POST Travel & Trainings 11,352 40,000 13,712 15,000 100-2000-69000 Contingency Expenses - 13,000 70 1,000
Other Expense Total 37,005 110,000 128,582 113,500
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 735,705
Gain/(Loss) (719,205)
FUND 100 PUBLIC SAFETY DISPATCH 2100
BASIC FUNCTIONS: Through radio communications, dispatch for the following in response to calls for service:
Willits Police, Mendocino County Sheriff, California Department of Forestry, and other City departments. Answer 9-1-1 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 parking lots through camera/monitor. Collect fees. 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.
ACHIEVEMENTS IN FISCAL YEAR 2025-2026:
Please list achievements your department has done throughout the year, you can include achievements or goals completed if you are able to complete them prior to the end of the fiscal year.
Due to staff shortages, two Dispatchers took on the vast majority of workload with some part-time help from sworn officers and retired Dispatchers.
FISCAL YEAR 2025-2026 PROGRAM GOALS:
Maintain current Public Safety Dispatch service.
Dispatcher/Clerks to work with Administrative Supervisor to continue developing “How-to” manual with step-by-step instructions and screen shots.
Replacement of the City’s Radio Interface System and Records and Computer Aided Dispatch software. Replace 911 recorders
ALLOCATED POSITIONS:
BUDGET LINE-ITEM COMMENTS/DETAILS:
65460 Contract Dispatchers
68450 De-escalation Training & Crisis Intervention Training Police Dispatch Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Community Services Officer I 2.00 0.00 0.00 2.00
Dispatch Center Supervisor 1.00 0.00 0.00 1.00
Dispatcher 4.00 0.00 0.00 4.00
Police Dispatch Total 7.00 0.00 0.00 7.00
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2100 Police Dispatch
Actual Budget Estimated
Unaudited Adopted Annual 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 254,693 425,542 101,426 435,020 100-2100-50110 Salaries & Wages - Part Time 1,771 - 25,849 - 100-2100-50115 Salaries & Wages - Overtime 123,805 56,700 92,918 50,000 100-2100-50130 Salaries & Wages - Shift Diff 42,229 96,248 111,970 90,000 100-2100-50210 Stipend - Personal - - 450 1,800
100-2100-50240 Administrative Buyout 7,503 - 15,964 -
Salaries Total 429,999 578,490 348,577 576,820
Benefits Account Description
100-2100-55200 Federal Tax - Social Security 26,233 45,094 21,561 35,763 100-2100-55250 Federal Tax - Medicare 6,135 19,078 5,042 8,364 100-2100-55270 Federal Tax - Other 8 - - -
100-2100-55350 State Tax - Other 55 2,722 47 -
100-2100-55400 Health Insurance 1,500 114,220 8,367 142,188 100-2100-55500 Dental Insurance 1,706 11,173 3,883 8,172 100-2100-55600 Vision Insurance 218 1,030 546 1,529
100-2100-55700 Other Employee Benefits 968 2,493 328 632 100-2100-55710 Employee Assistance Program 62 777 122 477 100-2100-55750 Medical Benefits - All Emp 12,930 - 35,010 - 100-2100-55800 Retirement 8,878 67,756 23,074 39,842
100-2100-55900 Unemployment Insurance Exp 416 8,055 798 800 100-2100-55950 Workers Compensation Insurance 730 30,037 1,494 - Benefits Total 59,840 302,435 100,272 237,768
General Fund
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 1,255 1,000 Operating Expense Total 586 2,000 1,255 6,000
Other Expenses Account Description
100-2100-65430 Software Subscriptions - - 275 500
100-2100-65460 Contract - Other - 2,000 30,766 25,000
100-2100-68400 Travel & Lodging 255 - 700 2,500
100-2100-68450 Training & Professional Dev - 4,000 3,031 2,500 Other Expense Total 255 6,000 34,772 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 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 13,340 30,000 100-2200-43485 State - Other 186,159 100,000 194,663 180,000 100-2200-48000 Miscellaneous 25,489 25,000 30,339 30,000 Revenues Total 211,648 159,000 238,342 240,000
Salaries Account Description
100-2200-50100 Salaries & Wages - Regular 515,804 799,215 405,281 755,402 100-2200-50115 Salaries & Wages - Overtime 246,811 193,000 259,275 120,000 100-2200-50130 Salaries & Wages - Shift Diff 64,866 53,550 157,101 100,000 100-2200-50210 Stipend - Personal 1,800 2,000 3,600 24,384 100-2200-50240 Administrative Buyout 22,932 - 146,326 29,054 Salaries Total 852,214 1,047,765 971,584 1,028,840
Benefits Account Description
100-2200-55200 Federal Tax - Social Security 51,733 96,640 60,153 63,788 100-2200-55250 Federal Tax - Medicare 12,198 23,020 14,068 14,918 100-2200-55270 Federal Tax - Other 76 - - -
100-2200-55350 State Tax - Other 337 1,040 48 -
100-2200-55400 Health Insurance 23,686 185,800 30,313 169,968 100-2200-55500 Dental Insurance 3,782 12,500 6,101 9,537 100-2200-55600 Vision Insurance 728 2,000 1,128 1,966
100-2200-55700 Other Employee Benefits 505 4,100 924 1,338 100-2200-55710 Employee Assistance Program 148 1,000 244 613 100-2200-55750 Medical Benefits - All Emp 38,004 - 75,636 - 100-2200-55800 Retirement 30,556 119,800 66,907 109,092 100-2200-55900 Unemployment Insurance Exp 885 14,300 873 900 100-2200-55950 Workers Compensation Insurance 9,689 100,186 20,384 - Benefits Total 172,327 560,386 276,781 372,120
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 2200 Police Field Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
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 2,765 3,000 100-2200-61815 Training Supplies - 10,000 1,539 3,000
100-2200-61820 Safety Equipment & Clothing - 10,000 22,339 8,000 100-2200-61850 Equip & Supplies Non-Capital - 7,000 401 - 100-2200-61900 Other Departmental Expense - 1,000 1,756 4,000 100-2200-63140 Vehicle Maintenance - 75,000 51,280 80,000 100-2200-63150 Vehicle - Fuel 1,330 - 1,956 25,000
Operating Expense Total 3,578 107,800 82,036 128,000
Other Expenses Account Description
100-2200-65460 Contract - Other - 5,000 748 3,000
100-2200-67200 Rents & Leases - 2,100 - 2,000
100-2200-68400 Travel & Lodging 6,928 15,800 94 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 5,156 2,500 100-2200-68900 State Permits & Fees - - - 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 52,327 45,500 132,038 124,500
Total Revenues 240,000
Total Transfers -
Total Expenses 1,653,460
Gain/(Loss) (1,413,460)
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 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 - -
Benefits Account Description
100-2900-55250 Federal Tax - Medicare - 600 - -
Benefits Total - 600 - -
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 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 2,100 3,000 100-3000-42313 Other Planning Fees 13,835 3,200 6,293 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 - 233,727
Revenues Total 67,668 285,200 69,640 309,427
Salaries Account Description
100-3000-50100 Salaries & Wages - Regular 175,921 214,419 204,516 290,124 100-3000-50115 Salaries & Wages - Overtime 865 - 203 -
100-3000-50240 Administrative Buyout 9,787 - 2,839 142
Salaries Total 186,573 214,419 207,559 290,266
Benefits Account Description
100-3000-55200 Federal Tax - Social Security 11,528 13,223 12,571 17,996 100-3000-55250 Federal Tax - Medicare 2,696 3,060 2,940 4,209 100-3000-55350 State Tax - Other 14 142 16 -
100-3000-55400 Health Insurance 5,060 43,755 1,526 44,106 100-3000-55500 Dental Insurance 988 2,406 2,116 2,843
100-3000-55600 Vision Insurance 177 430 399 598
100-3000-55700 Other Employee Benefits 196 976 418 407
100-3000-55710 Employee Assistance Program 36 141 67 187 100-3000-55750 Medical Benefits - All Emp 11,910 - 31,679 - 100-3000-55800 Retirement 11,621 25,996 25,477 33,518
100-3000-55900 Unemployment Insurance Exp 182 1,941 306 310 100-3000-55950 Workers Compensation Insurance 668 5,111 1,173 - Benefits Total 45,075 97,181 78,687 104,174
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3000 Planning
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-3000-61000 Communications - 2,900 3,721 3,200
100-3000-61250 Insurance 29 - - -
100-3000-61300 Dues and Subscriptions 3,243 6,715 6,405 9,000 100-3000-61440 Printing and copying 819 - 787 600
100-3000-61600 Office & Admin Supplies - 1,000 491 500
100-3000-61700 Publication & Legal Notices - 1,300 1,041 750 100-3000-61730 Advertising and Marketing - 415 - 300
100-3000-61900 Other Departmental Expense 748 1,000 237 1,000 100-3000-63100 Maintenance supplies - 50 - 50
100-3000-63140 Vehicle Maintenance - 1,030 323 500
Operating Expense Total 4,839 14,410 13,006 15,900
Other Expenses Account Description
100-3000-65400 Professional Svcs - 52,000 41,777 5,000
100-3000-65460 Contract - Other - 3,000 2,500 10,000
100-3000-67200 Rents & Leases - 1,350 - 1,350
100-3000-68400 Travel & Lodging - 2,000 1,873 2,500
100-3000-68450 Training & Professional Dev - 2,000 29 2,000 100-3000-68500 Conferences & Meetings - 3,000 1,060 2,500 100-3000-68900 State Permits & Fees - - 4,101 4,102
100-3000-68975 Fees & Permits County (1,450) 400 400 200 Other Expense Total (1,450) 63,750 51,740 27,652
Total Revenues 309,427
Total Transfers -
Total Expenses 437,992
Gain/(Loss) (128,565)
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
Code Compliance Officer - 0.50 - 0.50
Office Assistant III/Comm Dev 0.25 - - 0.25
Sr. City Planner 0.05 0.05 - 0.10
Code Enforcement Total 0.60 0.60 - 1.20
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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
100-3100-43600 Grants Revenue - - - -
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 33,452 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 33,471 58,294
Benefits Account Description
100-3100-55200 Federal Tax - Social Security 2,224 2,857 2,044 3,614 100-3100-55250 Federal Tax - Medicare 520 760 478 845
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 1,037 450 855
100-3100-55600 Vision Insurance 35 212 74 153
100-3100-55700 Other Employee Benefits 32 216 71 85
100-3100-55710 Employee Assistance Program 7 4 12 48
100-3100-55750 Medical Benefits - All Emp 3,297 - 7,259 - 100-3100-55800 Retirement 1,116 3,618 2,624 4,640
100-3100-55900 Unemployment Insurance Exp 34 340 47 50
100-3100-55950 Workers Compensation Insurance 113 715 230 - Benefits Total 13,420 25,566 13,292 24,231
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3100 Code Enforcement
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-3100-61000 Communications - 2,000 1,974 2,000
100-3100-61250 Insurance 5 - - -
100-3100-61300 Dues and Subscriptions 310 500 234 200
100-3100-61440 Printing and copying 819 - 787 -
100-3100-61600 Office & Admin Supplies 452 800 19 200
100-3100-61700 Publication & Legal Notices 8 100 195 200 100-3100-61820 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 2,075 4,100 3,586 3,150
Other Expenses Account Description
100-3100-65460 Contract - Other 4,181 11,500 11,264 11,000 100-3100-67200 Rents & Leases - 700 - 700
100-3100-68400 Travel & Lodging 1,270 2,400 - 1,500
100-3100-68450 Training & Professional Dev 1,210 3,800 1,429 2,000 100-3100-68500 Conferences & Meetings - - - 1,000
Other Expense Total 6,661 18,400 12,692 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 (0.85) - 0.15
Office Assistant III/Comm Dev 0.65 - - 0.65
Building Safety Total 2.30 (0.85) - 1.45
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 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 33,135 40,000 100-3200-42222 Other Permits & Plan Checks 21,686 20,000 18,048 20,000 Revenues Total 65,467 95,000 51,183 60,000
Salaries Account Description
100-3200-50100 Salaries & Wages - Regular 147,123 169,000 140,659 178,002 100-3200-50115 Salaries & Wages - Overtime 513 - - -
100-3200-50210 Stipend - Personal - - - -
Salaries Total 147,636 169,000 140,659 178,002
Benefits Account Description
100-3200-55200 Federal Tax - Social Security 9,197 10,400 8,726 11,328 100-3200-55250 Federal Tax - Medicare 2,151 2,400 2,041 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 2,800 3,586 100-3200-55600 Vision Insurance 180 600 369 502
100-3200-55700 Other Employee Benefits 151 800 382 314
100-3200-55710 Employee Assistance Program 38 300 61 157 100-3200-55750 Medical Benefits - All Emp 20,612 - 46,090 - 100-3200-55800 Retirement 4,946 13,000 11,060 14,544
100-3200-55900 Unemployment Insurance Exp 167 1,600 196 200 100-3200-55950 Workers Compensation Insurance 528 3,665 1,151 - Benefits Total 39,500 101,865 72,888 92,929
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3200 Building Safety
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-3200-61000 Communications 1,787 1,600 1,617 1,600
100-3200-61250 Insurance 24 - - -
100-3200-61300 Dues and Subscriptions 3,764 400 277 400 100-3200-61440 Printing and copying 994 - 787 -
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 6,858 150 100-3200-61900 Other Departmental Expense 55 - - -
100-3200-63100 Maintenance supplies 310 800 234 500
100-3200-63140 Vehicle Maintenance 1,440 800 267 800
Operating Expense Total 9,164 4,800 10,441 4,150
Other Expenses Account Description
100-3200-65430 Software Subscriptions - - 17,500 3,700
100-3200-65460 Contract - Other - 20,000 48,796 10,000
100-3200-67200 Rents & Leases - 700 - 700
100-3200-68400 Travel & Lodging 3,671 2,400 10 1,500
100-3200-68450 Training & Professional Dev 4,134 3,800 825 3,000 100-3200-68500 Conferences & Meetings - - 999 1,000
Other Expense Total 7,805 26,900 68,131 19,900
Total Revenues 60,000
Total Transfers -
Total Expenses 294,980
Gain/(Loss) (234,980)
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 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 6,125 6,500
Revenues Total 13,020 7,500 6,125 6,500
Salaries Account Description
100-3300-50100 Salaries & Wages - Regular 32,113 53,045 21,760 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 23,460 42,074
Benefits Account Description
100-3300-55200 Federal Tax - Social Security 2,108 3,241 1,398 2,609 100-3300-55250 Federal Tax - Medicare 493 852 327 610
100-3300-55350 State Tax - Other 2 - 2 -
100-3300-55400 Health Insurance 1,959 23,303 5,339 16,663 100-3300-55500 Dental Insurance 206 1,799 408 975
100-3300-55600 Vision Insurance 26 145 53 131
100-3300-55700 Other Employee Benefits 24 267 59 70
100-3300-55710 Employee Assistance Program 5 - 9 41
100-3300-55750 Medical Benefits - All Emp 1,249 - 2,754 - 100-3300-55800 Retirement 1,185 4,520 2,642 3,674
100-3300-55900 Unemployment Insurance Exp 24 340 29 35
100-3300-55950 Workers Compensation Insurance 34 936 76 - Benefits Total 7,316 35,403 13,095 24,807
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 3300 Building Maintenance
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-3300-61100 Janitorial services 100 - - -
100-3300-61250 Insurance 4 - - -
100-3300-61500 Janatorial Supplies - 5,500 6,326 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 - 2,500 1,537 - 100-3300-63100 Maintenance supplies - 16,000 11,687 12,000 100-3300-63180 Maintenance services 6,693 - - -
100-3300-63200 Utilities - 29,000 31,126 30,000
Operating Expense Total 7,159 54,100 50,745 47,500
Other Expenses Account Description
100-3300-65400 Professional Svcs - - - -
100-3300-65450 Janitorial Services - 38,000 41,001 32,000 100-3300-65460 Contract - Other 5,442 3,200 - -
Other Expense Total 5,442 41,200 41,001 32,000
Total Revenues 6,500
Total Transfers -
Total Expenses 146,381
Gain/(Loss) (139,881)
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
Budget
Adjustments FY 2025-26
Construction Tech 0.24 (0.07) - 0.17 Project Coordinator I/II 0.20 (0.20) - - Services & Facilities Director 1.00 (0.76) - 0.24 Contract Administrative Specialist - 0.30 - 0.30 Services & Facilities Total 1.44 (0.73) - 0.71
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 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 13,025 10,000 Revenues Total 4,320 6,000 13,025 10,000
Salaries Account Description
100-4000-50100 Salaries & Wages - Regular 70,662 136,500 154,183 80,967 100-4000-50240 Administrative Buyout 4,510 - - -
Salaries Total 75,172 136,500 154,183 80,967
Benefits Account Description
100-4000-55200 Federal Tax - Social Security 4,400 8,300 9,597 5,020 100-4000-55250 Federal Tax - Medicare 1,029 1,900 2,245 1,174 100-4000-55350 State Tax - Other 8 100 11 -
100-4000-55400 Health Insurance 3,000 22,400 - 20,064
100-4000-55500 Dental Insurance 663 1,500 1,528 1,200
100-4000-55600 Vision Insurance 120 200 273 177
100-4000-55700 Other Employee Benefits 347 600 906 110
100-4000-55710 Employee Assistance Program 22 100 46 55 100-4000-55750 Medical Benefits - All Emp 9,997 - 25,971 - 100-4000-55800 Retirement 5,176 10,200 12,124 6,445
100-4000-55900 Unemployment Insurance Exp 101 1,300 189 195 100-4000-55950 Workers Compensation Insurance 532 3,054 1,143 - Benefits Total 25,396 49,654 54,032 34,441
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4000 Services & Facilities
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-4000-61000 Communications 4,161 4,000 4,061 3,700
100-4000-61250 Insurance 25 - - -
100-4000-61440 Printing and copying - - 476 500
100-4000-61600 Office & Admin Supplies - 1,200 5,087 3,000 100-4000-61700 Publication & Legal Notices 72 100 - -
100-4000-61900 Other Departmental Expense 12,281 - 1,878 500 100-4000-63100 Maintenance supplies - 4,400 2,203 1,000 100-4000-63140 Vehicle Maintenance 1,485 - - -
100-4000-63200 Utilities - 5,000 - -
Operating Expense Total 18,024 14,700 13,706 8,700
Other Expenses Account Description
100-4000-65400 Professional Svcs - 35,000 18,830 14,000 100-4000-65460 Contract - Other 31,278 2,500 1,663 1,000 100-4000-67200 Rents & Leases - - 482 600
100-4000-68400 Travel & Lodging - 1,500 388 200
100-4000-68800 Staff Events 1,185 - 154 200
100-4000-76000 Capital Purchases 1,783 - - -
Other Expense Total 34,245 39,000 21,518 16,000
Total Revenues 10,000
Total Transfers -
Total Expenses 140,108
Gain/(Loss) (130,108)
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
Budget
Adjustments FY 2025-26
Code Compliance Officer - 0.35 - 0.35 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 0.34 - 0.70 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 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 6,100 5,000 Revenues Total 16,250 4,500 6,965 6,000
Salaries Account Description
100-4100-50100 Salaries & Wages - Regular 41,795 26,185 33,324 23,915 100-4100-50115 Salaries & Wages - Overtime 329 - 210 -
100-4100-50145 Call Out OT 32 - 345 -
100-4100-50210 Stipend - Personal 10 15 19 682
100-4100-50240 Administrative Buyout 4,858 10,000 2,356 - Salaries Total 47,024 36,200 36,254 24,597
Benefits Account Description
100-4100-55200 Federal Tax - Social Security 2,888 1,595 2,248 1,525 100-4100-55250 Federal Tax - Medicare 676 440 526 357
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 324 585 654 286
100-4100-55600 Vision Insurance 55 40 111 76
100-4100-55700 Other Employee Benefits 1,422 80 83 40
100-4100-55710 Employee Assistance Program 12 10 19 24
100-4100-55750 Medical Benefits - All Emp 4,628 - 10,543 - 100-4100-55800 Retirement 1,380 4,305 3,017 1,958
100-4100-55900 Unemployment Insurance Exp 54 155 62 65
100-4100-55950 Workers Compensation Insurance 166 733 353 - Benefits Total 11,633 15,493 17,619 8,686
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4100 Svcs & Fac Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
Operating Expenses Account Description
100-4100-61000 Communications 2,540 2,100 3,540 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 273 500 317 -
100-4100-61600 Office & Admin Supplies 2,784 2,100 1,718 - 100-4100-61820 Safety Equipment & Clothing 3,506 7,060 9,646 4,700 100-4100-61850 Equip & Supplies Non-Capital 596 - - -
100-4100-61900 Other Departmental Expense 4,542 3,500 8,279 5,400 100-4100-63100 Maintenance supplies 48,749 40,540 40,687 38,000 100-4100-63140 Vehicle Maintenance 4,637 5,000 12,264 12,300 100-4100-63180 Maintenance services 1,650 - - -
100-4100-63200 Utilities - 32,000 42,174 35,700
Operating Expense Total 71,534 92,800 119,227 100,300
Other Expenses Account Description
100-4100-65400 Professional Svcs 430 - - 36,000
100-4100-65450 Janitorial Services 3,508 - 4,188 3,900
100-4100-65460 Contract - Other 63,392 80,000 50,600 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 - -
100-4100-71100 Administration & Overhead (107,865) (288,908) (288,908) - 100-4100-76000 Capital Expenditures 249 3,000 - -
Other Expense Total (35,946) (196,178) (231,424) 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
Budget
Adjustments FY 2025-26
Associate Engineer 0.10 (0.10) - - Parks Foreman 0.80 0.10 - 0.90 Parks Maintenance 0.07 0.68 - 0.75 Streets Foreman 0.11 - - 0.11
Streets Maintenance II 0.10 (0.10) - - Streets Superintendent 0.05 0.02 - 0.07 Water Utility Meter Reader 0.07 (0.07) - - Park & Recreation Total 1.30 0.53 - 1.83 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 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 5,800 6,500 100-4200-48000 Miscellaneous 49,182 - 32,903 35,000
Revenues Total 56,362 9,000 38,703 41,500
Salaries Account Description
100-4200-50100 Salaries & Wages - Regular 32,233 80,496 32,290 93,265 100-4200-50115 Salaries & Wages - Overtime 311 - 192 -
100-4200-50145 Call Out OT 28 - 302 -
100-4200-50210 Stipend - Personal 14 30 29 2,039
100-4200-50240 Administrative Buyout 3,805 25,760 2,022 - Salaries Total 36,391 106,286 34,835 95,304
Benefits Account Description
100-4200-55200 Federal Tax - Social Security 2,081 7,997 2,160 5,909 100-4200-55250 Federal Tax - Medicare 487 1,557 505 1,382 100-4200-55350 State Tax - Other 3 10 3 -
100-4200-55400 Health Insurance 3,000 32,353 - 33,376
100-4200-55500 Dental Insurance 309 2,259 624 2,034
100-4200-55600 Vision Insurance 52 218 105 301
100-4200-55700 Other Employee Benefits 33 336 85 1,851
100-4200-55710 Employee Assistance Program 11 21 18 94
100-4200-55750 Medical Benefits - All Emp 4,433 - 10,087 - 100-4200-55800 Retirement 1,455 10,999 3,169 8,452
100-4200-55900 Unemployment Insurance Exp 52 1,010 60 65 100-4200-55950 Workers Compensation Insurance 157 1,775 334 - Benefits Total 12,073 58,535 17,151 53,465
General Fund
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 100
Department 4200 Park & Recreation
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
General Fund
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 18,163 20,600 100-4200-63100 Maintenance supplies 42,902 40,300 49,938 46,600 100-4200-63140 Vehicle Maintenance 8,213 5,150 8,395 8,700 100-4200-63200 Utilities 18,379 20,000 22,909 21,900
Operating Expense Total 79,091 70,450 102,914 101,900
Other Expenses Account Description
100-4200-65400 Professional Svcs 884 - - -
100-4200-65460 Contract - Other 1,796 23,100 8,017 7,300 100-4200-66000 Specialized Grant Expenses - - 8,724 -
100-4200-67200 Rents & Leases 382 4,500 - -
100-4200-68400 Travel & Lodging - 1,200 - -
100-4200-68975 Misc Fees - 2,000 65 -
100-4200-76000 Capital Expenditures - - 8,163 9,600
Other Expense Total 3,062 30,800 24,968 16,900
Total Revenues 41,500
Total Transfers -
Total Expenses 267,569
Gain/(Loss) (226,069)
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 Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Assistant City Manager - 0.05 - 0.05 City Manager - 0.20 - 0.20 Finance Director - 0.15 - 0.15
Streets Maintenance II - 0.35 - 0.35
Streets GF Total - 0.75 - 0.75
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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Salaries Account Description
100-4300-50100 Salaries & Wages - Regular - - - 93,157
100-4300-50240 Administrative Buyout - - - 2,602
Salaries Total - - - 95,759
Benefits Account Description
100-4300-55200 Federal Tax - Social Security - - - 5,964 100-4300-55250 Federal Tax - Medicare - - - 1,395
100-4300-55400 Health Insurance - - - 18,390
100-4300-55500 Dental Insurance - - - 1,202
100-4300-55600 Vision Insurance - - - 186
100-4300-55700 Other Employee Benefits - - - 136
100-4300-55710 Employee Assistance Program - - - 58
100-4300-55800 Retirement - - - 9,742
Benefits Total - - - 37,072
Operating Expenses Account Description
100-4300-63100 Maintenance supplies - - 58 -
Operating Expense Total - - 58 -
Total Revenues -
Total Transfers -
Total Expenses 132,831
Gain/(Loss) (132,831)
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 110
Department 1910 ISF - Information Technology
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
110-1910-61000 Communications 15,009 - 8,645 -
110-1910-61600 Office & Admin Supplies 8,056 - - -
110-1910-61720 Licenses, Permits, and Fees 1,672 - - -
110-1910-63100 Maintenance supplies 11,853 55,000 83 -
Operating Expense Total 36,589 55,000 8,728 -
Other Expenses Account Description
110-1910-65400 Professional Svcs 144,414 130,000 197,415 120,000 110-1910-65430 Software Subscriptions 17,306 - 15,545 18,000 110-1910-65460 Contract - Other 17,599 - 2,946 -
110-1910-68400 Travel & Lodging - - 785 -
110-1910-71110 Internal Service Charge-ISF-IT - - - -
110-1910-76000 Capital Expenditures 71,085 - 1,012 -
Other Expense Total 250,403 130,000 217,704 138,000
Transfers In/Out Account Description
110-1910-80100 Operating Transfers In-Gen Fnd - - (157,034) (75,125) 110-1910-80510 OpTrnsIn-Wastewater Enterprise - - (117,848) (23,124) 110-1910-80530 Op Trans In - Water Enterprise - - (6,040) (24,204) Total Transfers In/Out - - (280,922) (122,453)
Total Revenues -
Total Transfers (122,453)
Total Expenses 138,000
Gain/(Loss) (15,547)
ISF - Information Technology
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 150
Department 1000 Non Departmental
Actual Budget Estimated
Unaudited Adopted Annual 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 1,131,101 1,166,865 Revenues Total 1,368,754 305,414 1,131,101 1,166,865
Transfers In/Out Account Description
150-1000-88100 Op Transfers Out-General Fund - - 1,654,453 2,000,000 Total Transfers In/Out - - 1,654,453 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 Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Operating Expenses Account Description
222-2000-61850 Equip & Supplies Non-Capital 4,727 - - 5,000 Operating Expense Total - 4,727 - 5,000
Narcotics Forfeiture
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 223
Department 2000 Police Administration
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
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 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 - 6,500 4,000 Operating Expense Total - 7,547 6,500 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 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 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 12,000 164,057 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 127,886 54,653 - -
General Plan Development
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 237
Department 3000 Planning
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
237-3000-43600 Grants Revenue - 325,856 279,547 -
Revenues Total 325,856 - 279,547 -
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 (0.60) - -
Water Utility Meter Reader 0.60 (0.60) - -
HUTA Streets Total 1.20 (1.20) - -
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 240
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual 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 48,194 40,000 240-4300-43205 Gas Tax Section 2105 5,333 31,000 30,680 25,000 240-4300-43206 Gas Tax Section 2106 4,290 25,000 24,876 20,000 240-4300-43207 Gas Tax Section 2107 7,425 42,000 40,607 35,000 240-4300-43208 Gas Tax Section 2107.5 - 2,000 2,000 2,000 240-4300-43300 Road Maint & Rehab Prog - SB1 21,856 90,000 87,882 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 106,239 282,000 238,612 197,500
Salaries Account Description
240-4300-50100 Salaries & Wages - Regular 227,535 63,400 72,856 - 240-4300-50115 Salaries & Wages - Overtime 1,600 - 250 - 240-4300-50145 Call Out OT 243 - - -
240-4300-50210 Stipend - Personal 300 - 353 -
240-4300-50240 Administrative Buyout 11,582 - 949 -
Salaries Total 241,260 63,400 74,408 -
Benefits Account Description
240-4300-55200 Federal Tax - Social Security 14,694 3,900 4,622 - 240-4300-55250 Federal Tax - Medicare 3,465 900 1,081 - 240-4300-55350 State Tax - Other 27 - 10 -
240-4300-55400 Health Insurance - 22,400 - -
240-4300-55500 Dental Insurance 2,524 1,700 1,101 -
240-4300-55600 Vision Insurance 430 200 212 -
240-4300-55700 Other Employee Benefits 309 300 243 -
240-4300-55710 Employee Assistance Program 89 - 35 -
240-4300-55750 Medical Benefits - All Emp 35,761 - 18,565 - 240-4300-55800 Retirement 10,395 4,900 9,759 -
240-4300-55810 CalPERS UAAL - - - -
240-4300-55900 Unemployment Insurance Exp 414 600 166 - 240-4300-55950 Workers Compensation Insurance 1,309 3,360 483 - Benefits Total 69,418 38,260 36,275 -
RMRA & SB-1
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 240
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
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 10,384 10,600 240-4300-63140 Vehicle Maintenance 5,055 9,100 7,700 9,000 240-4300-63200 Utilities 67,039 67,000 77,953 75,900
Operating Expense Total 65,166 84,200 96,604 96,200
Other Expenses Account Description
240-4300-65460 Contract - Other 2,995 - - -
240-4300-66000 Rent - - - -
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 - -
Total Revenues 197,500
Total Transfers -
Total Expenses 96,200
Gain/(Loss) 101,300
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 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 1,050,000 665,642 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 1,290,000 665,642 1,250,000
Salaries Account Description
245-4300-50100 Salaries & Wages - Regular 107,585 307,304 290,441 90,140 245-4300-50115 Salaries & Wages - Overtime 214 - 1,467 200 245-4300-50140 Salaries & Wages - On Call 512 - - -
245-4300-50210 Stipend - Personal 86 1,746 1,039 3,411
245-4300-50240 Administrative Buyout 11,004 4,720 27,419 624 Salaries Total 119,401 313,770 320,366 94,376
Benefits Account Description
245-4300-55200 Federal Tax - Social Security 7,499 18,806 19,411 5,839 245-4300-55250 Federal Tax - Medicare 1,754 4,250 4,672 1,366 245-4300-55270 Federal Tax - Other 16 - - -
245-4300-55350 State Tax - Other 62 167 27 -
245-4300-55400 Health Insurance - 86,269 - 20,372
245-4300-55500 Dental Insurance 415 5,853 5,077 1,233
245-4300-55600 Vision Insurance 79 797 860 240
245-4300-55700 Other Employee Benefits 78 1,394 745 114 245-4300-55710 Employee Assistance Program 16 211 144 75 245-4300-55750 Medical Benefits - All Emp 6,298 - 81,215 - 245-4300-55800 Retirement 3,887 84,130 22,568 8,259
245-4300-55810 CalPERS UAAL - - - 14,585
245-4300-55900 Unemployment Insurance Exp 74 2,902 487 200 245-4300-55950 Workers Compensation Insurance 210 6,014 2,753 - Benefits Total 20,389 210,793 137,959 52,283
Transportation Tax
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 245
Department 4300 Streets
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
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 4,369 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 10,095 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 16,672 16,200
Other Expenses Account Description
245-4300-65400 Professional Svcs 10,255 - - -
245-4300-65460 Contract - Other 100,175 164,000 43,429 31,700 245-4300-66000 Rent - - - 22,511
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 - 464,993 - Other Expense Total 223,403 165,300 509,028 54,911
Transfers In/Out Account Description
245-4300-88400 Op Transfers Out-Citywide CIP - 1,960,000 1,985,425 - Total Transfers In/Out - 1,960,000 1,985,425 -
Total Revenues 1,250,000
Total Transfers -
Total Expenses 217,770
Gain/(Loss) 1,032,230
FUND 260 Landfill Dissolution
BASIC FUNCTIONS: Active JPA with County of Mendocino. Landfill operation costs were subject to be reimbursed up to 60%. The county has not responded to reimbursing these costs.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
FTE COST ALLOCATION:
BUDGET LINE ITEM COMMENTS/DETAILS:
Landfill Dissolution Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Parks Maintenance 0.03 - - 0.03
Streets Foreman - - - -
Streets Maintenance II 0.03 0.02 - 0.05
Streets Superintendent 0.03 0.02 - 0.05
Water Utility Meter Reader 0.03 (0.03) - -
Landfill Dissolution Total 0.12 0.01 - 0.13
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 260
Department 4600 Landfill Dissolution
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
260-4600-48000 Miscellaneous - 200,000 - 100,000
260-4600-49200 Administration & Overhead - 6,300 - 6,000 Revenues Total - 206,300 - 106,000
Salaries Account Description
260-4600-50100 Salaries & Wages - Regular 18,748 8,285 15,984 9,419 260-4600-50115 Salaries & Wages - Overtime 91 - 82 100
260-4600-50145 Call Out OT 12 - 129 -
260-4600-50210 Stipend - Personal 6 9 12 341
260-4600-50240 Administrative Buyout 2,214 - 1,004 -
Salaries Total 21,072 8,294 17,212 9,860
Benefits Account Description
260-4600-55200 Federal Tax - Social Security 1,322 512 1,068 605 260-4600-55250 Federal Tax - Medicare 308 69 249 142
260-4600-55270 Federal Tax - Other 3 - - -
260-4600-55350 State Tax - Other 11 3 2 -
260-4600-55400 Health Insurance - 2,594 - 2,693
260-4600-55500 Dental Insurance 144 196 289 164
260-4600-55600 Vision Insurance 26 12 52 28
260-4600-55700 Other Employee Benefits 17 24 43 20
260-4600-55710 Employee Assistance Program 5 3 8 9
260-4600-55750 Medical Benefits - All Emp 2,076 - 4,719 - 260-4600-55800 Retirement 693 1,835 1,508 776
260-4600-55810 CalPERS UAAL - - - 4,111
260-4600-55900 Unemployment Insurance Exp 24 45 28 -
260-4600-55950 Workers Compensation Insurance 75 128 161 - Benefits Total 4,705 5,421 8,126 8,549
Landfill Dissolution
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 260
Department 4600 Landfill Dissolution
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Landfill Dissolution
Operating Expenses Account Description
260-4600-61250 Insurance 3 - - -
260-4600-61900 Other Departmental Expense 24,821 53,000 35,473 26,500 260-4600-63100 Maintenance supplies - 250 - -
260-4600-63140 Vehicle Maintenance 5 150 58 100
Operating Expense Total 24,829 53,400 35,531 26,600
Other Expenses Account Description
260-4600-65460 Contract - Other 47,650 50,000 58,715 27,700 260-4600-66000 Rent - - - 6,345
260-4600-68900 State Permits & Fees 27,685 50,000 28,490 33,500 260-4600-68975 Misc Fees 180 12,400 - -
260-4600-73100 Interest Exp - - 6,153 -
Other Expense Total 75,515 112,400 93,358 67,545
Total Revenues 106,000
Total Transfers -
Total Expenses 112,554
Gain/(Loss) (6,554)
FUND 420 Park Improvements
BASIC FUNCTIONS: Active JPA with County of Mendocino. Landfill operation costs were subject to be reimbursed up to 60%. The county has not responded to reimbursing these costs.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
This fund was built to house funding for park improvements FTE COST ALLOCATION:
BUDGET LINE ITEM COMMENTS/DETAILS:
Parks Prior Year Staff FTE
Adjustments
Council
Adjustments FY 2025-26
Maintenance Worker I 1.00 - - 1.00
Parks Maintenance 0.22 - - 0.22
Parks Total 1.22 - - 1.22
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 420
Department 4200 Park & Recreation
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
420-4200-43485 State - Other - - 86,301 -
420-4200-44900 Other Services 300 - - -
420-4200-48000 Miscellaneous - - 4,038 -
420-4200-48100 Bulk Water Sales - - - 80,000
Revenues Total 300 - 90,339 80,000
Salaries Account Description
420-4200-50100 Salaries & Wages - Regular - 60,500 - -
Salaries Total - 60,500 - -
Benefits Account Description
420-4200-55200 Federal Tax - Social Security - 3,700 - - 420-4200-55250 Federal Tax - Medicare - 1,000 - -
420-4200-55400 Health Insurance - 11,700 - -
420-4200-55500 Dental Insurance - 1,100 - -
420-4200-55600 Vision Insurance - 300 - -
420-4200-55710 Employee Assistance Program - 100 - -
420-4200-55900 Unemployment Insurance Exp - 4,600 - -
420-4200-55950 Workers Compensation Insurance - 500 - - Benefits Total - 23,000 - -
Operating Expenses Account Description
420-4200-61000 Communications 150 - - -
420-4200-61850 Equip & Supplies Non-Capital - 6,000 7,059 3,900 Operating Expense Total 150 6,000 7,059 3,900
Other Expenses Account Description
420-4200-65400 Professional Svcs 60,733 - 25,231 29,700 420-4200-76000 Capital Expenditures 408,084 - 114,109 117,800 Other Expense Total 468,817 - 139,340 147,500
Total Revenues 80,000
Total Transfers -
Total Expenses 151,400
Gain/(Loss) (71,400)
Park Improvements
FUND 510 Wastewater Enterprise
BASIC FUNCTIONS: This department provides administrative support to the Sewer Department.
Administrative tasks include assisting with program administration, preparing correspondence on behalf of the Sewer Department, contract administration for sewer related professional services contracts, preparing and transmitting regulatory agency reports, purchasing, record keeping, and file maintenance. Staff participate in the Technical Advisory Committee, Wastewater Committee, and Council meetings. This department is also responsible for long range planning, including researching and preparing project proposal documents, such as requests for proposals RFP, technical reports, proposal packets and preparing Council reports for sewer related projects. It also includes the preparation of the annual Sewer and Capital Improvement Budgets.
Additionally, this department maintains and repairs the City sewer collection system. This work includes: inspection, cleaning, and repair of sewer pipelines. This department is also responsible for the implementation and enforcement of the Sanitary Sewer Management Plan, Fats Oils and Grease FOG Program, Flow Monitoring Program, Sewer Lateral Inspection Program and the Wastewater Discharge Program. Staff responds and resolves sewer problems, including emergency overflows.
Staff also performs lift station maintenance, inspects new pipeline construction, and marks sewer facilities for Underground service Alert.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
Not Applicable
FTE COST ALLOCATION:
SWR Administration Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
City Clerk - 0.22 - 0.22
City Manager 0.33 - - 0.33
Assistant City Manager 0.30 - - 0.30
Finance Director 0.30 - - 0.30
Accountant 0.20 - - 0.20
Administrative Specialist 0.25 - - 0.25
Services & Facilities Director - 0.33 - 0.33
Office Assistant III - Finance 0.43 0.25 - 0.68
SWR Administration Total 0.47 2.14 - 2.61
SWR Maintenance Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Chief Wastewater Operator 0.25 - - 0.25
Office Assistant III - Finance - - - -
Parks Foreman 0.05 - - 0.05
Streets Foreman 0.10 0.24 - 0.34
Streets Maintenance II 0.20 0.53 - 0.73
Streets Superintendent 0.10 0.04 - 0.14
Wastewater Operator I 0.40 - - 0.40
Wastewater Operator III 1.10 - - 1.10
Wastewater Operator Training 0.40 - - 0.40
Water Utility Meter Reader 0.22
(0.22)
- -
SWR Maintenance Total 2.82 0.59 - 3.41
BUDGET LINE ITEM COMMENTS/DETAILS:
None.
SWR Operations Plant Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.30 (0.30) - - Administrative Specialist 0.25 (0.25) - - Assistant City Manager 0.20 (0.20) - 0.00 Building Maintenance Worker 0.05 0.05 - 0.10 Chief Wastewater Operator 0.70 - - 0.70
City Manager 0.25 (0.25) - - Construction Tech 0.33 - - 0.33 Finance Director 0.35 (0.35) - - Office Assistant III - Finance 0.30 (0.30) - - Utilities Superintendent 0.34 0.06 - 0.40 Wastewater Operator I 0.56 - - 0.56 Wastewater Operator III 1.82 - - 1.82
Wastewater Operator Training 0.56 - - 0.56
SWR Operations Plant Total 6.01 (1.54) - 4.47 SWR Engineering Prior Year Staff FTE Adjustments
Budget
Adjustments FY 2025-26
Associate Engineer 0.40 (0.40) - - Project Coordinator I/II 0.30 (0.30) - - Contract Administrative Specialist - 0.35 - 0.35 SWR Engineering Total 0.70 (0.35) - 0.35 SWR Septage Receiving Prior Year Staff FTE Adjustments
Budget
Adjustments FY 2025-26
Chief Wastewater Operator 0.05 - - 0.05 Utilities Superintendent 0.03 - - 0.03 Wastewater Operator I 0.04 - - 0.04
Wastewater Operator III 0.08 - - 0.08
Wastewater Operator Training 0.04 - - 0.04
SWR Septage Receiving Total 0.24 - - 0.24
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4100 Svcs & Fac Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
510-4100-44000 Charges for Services 2,523,817 2,560,000 2,728,855 3,400,000 510-4100-44100 Sewer Utility - Brooktrails 586,477 679,000 399,063 700,000 510-4100-44110 Sewer Utility - Meadowbrook 113,922 117,000 121,602 125,000 510-4100-44900 Other Services 15,718 6,000 2,520 6,000
510-4100-46000 Interest - 28,000 60,487 12,000
510-4100-46940 Rental of Building & Grounds 15,000 8,000 7,500 8,000 510-4100-48000 Miscellaneous 8,676 - 36,221 10,000
Revenues Total 3,263,610 3,398,000 3,356,248 4,261,000
Salaries Account Description
510-4100-50100 Salaries & Wages - Regular - - - 246,953 510-4100-50210 Stipend - Personal 100 - - -
510-4100-50240 Administrative Buyout - - - 782
Salaries Total 100 - - 247,734
510-4100-55200 Federal Tax - Social Security - - - 2,571 510-4100-55250 Federal Tax - Medicare - - - 601
510-4100-55400 Health Insurance - - - 11,806
510-4100-55500 Dental Insurance - - - 617
510-4100-55600 Vision Insurance - - - 124
510-4100-55700 Other Employee Benefits - - - 75
510-4100-55710 Employee Assistance Program - - - 39
510-4100-55800 Retirement - - - 4,724
510-4100-55900 Unemployment Insurance Exp - - - 100
Operating Expenses Account Description
510-4100-61200 Insurance - General Liability - 194,607 - 151,492 510-4100-61740 Legal 723 - - -
510-4100-63200 Utilities - - 7,221 8,500
Operating Expense Total 723 194,607 7,221 159,992
Wastewater Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4100 Svcs & Fac Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Wastewater Enterprise
Other Expenses Account Description
510-4100-65460 Contract - Other 3,378 - - -
510-4100-66000 Rent - - - 64,228
510-4100-68975 Misc Fees - - 10,838 -
510-4100-73000 Debt Service Principal - 437,916 - 425,356 510-4100-73100 Interest Exp 3,842 458,813 - 469,128
Other Expense Total 7,220 896,729 10,838 958,712
Transfers In/Out Account Description
510-4100-88110 Operating Transfers Out-ISF-IT - - - 23,124 510-4100-88410 Op Trans Out - Wastewater CIP - - - 3,698,200 Total Transfers In/Out - - - 3,721,324
Total Revenues 4,261,000
Total Transfers 3,721,324
Total Expenses 1,387,096
Gain/(Loss) (847,420)
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4111 SWR Maintenance
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
510-4111-44000 Charges for Services - - 43,372 20,000
510-4111-44010 Sewer Hook-Up Fees 50 - 16,050 10,000
510-4111-44020 Sewer Lateral Installation 1,791 2,000 2,450 2,000 510-4111-49200 Administration & Overhead - 91,000 - 91,000 Revenues Total 1,841 93,000 61,872 123,000
Salaries Account Description
510-4111-50100 Salaries & Wages - Regular 285,500 308,120 318,090 278,234 510-4111-50115 Salaries & Wages - Overtime 12,738 6,500 20,391 15,000 510-4111-50145 Call Out OT 2,010 11,700 5,011 -
510-4111-50210 Stipend - Personal 82 360 111 5,172
510-4111-50240 Administrative Buyout 5,815 1,610 11,081 - Salaries Total 306,145 328,290 354,683 298,406
Benefits Account Description
510-4111-55200 Federal Tax - Social Security 18,851 22,188 21,625 17,571 510-4111-55250 Federal Tax - Medicare 4,408 5,197 5,057 4,109 510-4111-55350 State Tax - Other 32 120 33 -
510-4111-55400 Health Insurance 7,757 71,185 7,190 64,586 510-4111-55500 Dental Insurance 2,616 5,304 5,500 4,345 510-4111-55600 Vision Insurance 483 1,140 897 817
510-4111-55700 Other Employee Benefits 604 1,256 761 514 510-4111-55710 Employee Assistance Program 101 30 165 255 510-4111-55750 Medical Benefits - All Emp 27,064 - 74,392 - 510-4111-55800 Retirement 14,404 40,084 29,345 30,011
510-4111-55900 Unemployment Insurance Exp 463 3,232 592 500 510-4111-55950 Workers Compensation Insurance 3,813 28,134 7,703 - Benefits Total 80,596 177,870 153,259 122,709
Wastewater Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4111 SWR Maintenance
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Wastewater Enterprise
Operating Expenses Account Description
510-4111-61250 Insurance 52 - - -
510-4111-61300 Dues and Subscriptions - - 358 400
510-4111-61600 Office & Admin Supplies - - 30 -
510-4111-61740 Legal 8,924 - 4,840 5,700
510-4111-61820 Safety Equipment & Clothing 3,731 2,987 3,897 3,800 510-4111-61850 Equip & Supplies Non-Capital 14,316 50,000 3,577 900 510-4111-61900 Other Departmental Expense 561 1,500 377 400 510-4111-63100 Maintenance supplies 79,398 50,000 35,040 33,900 510-4111-63140 Vehicle Maintenance 24,110 18,000 17,605 16,300 510-4111-63180 Maintenance services 2,042 - 24,358 28,700 510-4111-63200 Utilities 842 1,000 947 900
Operating Expense Total 133,977 123,487 91,028 91,000
Other Expenses Account Description
510-4111-65460 Contract - Other - 15,000 19,250 23,100
510-4111-67200 Rents & Leases - 5,150 1,940 2,300
510-4111-68400 Travel & Lodging - Conferences 216 5,150 1,351 800 510-4111-68450 Training & Professional Dev 750 - 1,763 2,000 510-4111-68900 State Permits & Fees 3,746 - - -
510-4111-68975 Misc Fees - 3,600 2,200 2,600
510-4111-71110 Internal Service Charge-ISF-IT - 1,500 - - 510-4111-71120 Internal Svc Chg-ISF-Vehicles - 21,000 - - Other Expense Total 4,712 51,400 26,505 30,800
Transfers In/Out Account Description
510-4111-80400 Op Transf In - Citywide CIP - - 87,570 - 510-4111-88110 Operating Transfers Out-ISF-IT - - 58,924 - Total Transfers In/Out - - 146,494 -
Total Revenues 123,000
Total Transfers -
Total Expenses 542,916
Gain/(Loss) (419,916)
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4113 SWR Operations Plant
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
510-4113-44900 Other Services - - 645 -
510-4113-49200 Administration & Overhead - 146,000 - 140,000 Revenues Total - 146,000 645 140,000
Salaries Account Description
510-4113-50100 Salaries & Wages - Regular 485,059 517,885 520,585 341,681 510-4113-50115 Salaries & Wages - Overtime 16,744 21,400 40,263 39,000 510-4113-50145 Call Out OT 3,055 8,200 5,739 -
510-4113-50210 Stipend - Personal 1,126 2,925 3,524 7,285 510-4113-50240 Administrative Buyout 17,150 2,500 35,158 - Salaries Total 523,134 552,910 605,269 387,966
Benefits Account Description
510-4113-55200 Federal Tax - Social Security 32,145 38,511 37,099 21,636 510-4113-55250 Federal Tax - Medicare 7,575 9,002 8,941 5,060 510-4113-55270 Federal Tax - Other 10 - - -
510-4113-55350 State Tax - Other 76 275 47 -
510-4113-55400 Health Insurance 15,468 108,295 18,113 79,174 510-4113-55500 Dental Insurance 3,244 8,079 6,899 5,334 510-4113-55600 Vision Insurance 630 1,415 1,188 976
510-4113-55700 Other Employee Benefits 925 2,536 1,619 606 510-4113-55710 Employee Assistance Program 132 230 220 305 510-4113-55750 Medical Benefits - All Emp 28,804 - 84,098 - 510-4113-55800 Retirement 28,849 64,567 59,621 43,082
510-4113-55900 Unemployment Insurance Exp 602 5,896 844 1,200 510-4113-55950 Workers Compensation Insurance 5,924 42,246 11,748 - Benefits Total 124,383 281,052 230,437 157,373
Wastewater Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4113 SWR Operations Plant
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Wastewater Enterprise
Operating Expenses Account Description
510-4113-61000 Communications 2,133 5,200 4,345 4,100
510-4113-61250 Insurance 88 - - -
510-4113-61300 Dues and Subscriptions 221 257 1,645 700 510-4113-61500 Janatorial Supplies 96 - - -
510-4113-61600 Office & Admin Supplies 2,476 5,500 3,187 2,300 510-4113-61720 Licenses, Permits, and Fees 2,500 - 2,223 2,600 510-4113-61730 Advertising and Marketing - 520 - -
510-4113-61740 Legal - 25,750 4,563 5,400
510-4113-61800 Departmental Supplies - - 5,635 6,600
510-4113-61820 Safety Equipment & Clothing 3,362 3,760 2,734 2,400 510-4113-61830 Chemical & Lab Supplies 16,947 25,750 38,616 21,800 510-4113-61850 Equip & Supplies Non-Capital 89,664 - 408 500 510-4113-61900 Other Departmental Expense 37,251 15,000 5,501 6,300 510-4113-63100 Maintenance supplies 88,089 100,000 134,423 111,100 510-4113-63140 Vehicle Maintenance 19,281 8,240 3,648 4,200 510-4113-63180 Maintenance services 2,914 - - -
510-4113-63200 Utilities 266,437 285,300 343,718 337,100 Operating Expense Total 531,460 475,277 550,647 505,100 Other Expenses Account Description
510-4113-65400 Professional Svcs 14,816 3,000 16,628 19,600 510-4113-65440 Prof Svcs-Lab Testing 74,752 105,000 113,237 96,200 510-4113-65460 Contract - Other 31,552 77,000 42,299 42,600 510-4113-66000 Rent - - - 108,442
510-4113-67100 Rentals 3,313 - - -
510-4113-67200 Rents & Leases 5,135 10,000 4,626 3,900
510-4113-68400 Travel & Lodging - Conferences 1,058 6,200 3,136 1,600 510-4113-68450 Training & Professional Dev 1,255 - 5,063 5,600 510-4113-68800 Staff Events 55 - 157 200
510-4113-68900 State Permits & Fees 55,707 40,000 40,370 47,500 510-4113-68975 Misc Fees 2,200 5,000 15,536 18,300
510-4113-71100 Administration & Overhead - - - 167,672
510-4113-76000 Capital Expenditures 52,660 - 67,146 79,000 Other Expense Total 242,502 246,200 308,198 590,614
Transfers In/Out Account Description
510-4113-88110 Operating Transfers Out-ISF-IT - - 58,924 - 510-4113-88410 Op Trans Out - Wastewater CIP - 1,795,000 - - 510-4113-88430 Op Transfers Out - Water CIP - - 629,152 - Total Transfers In/Out - 1,795,000 688,076 -
Total Revenues 140,000
Total Transfers -
Total Expenses 1,641,053
Gain/(Loss) (1,501,053)
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4114 SWR Engineering
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
510-4114-49200 Administration & Overhead - 74,000 - 70,000 Revenues Total - 74,000 - 70,000
Salaries Account Description
510-4114-50100 Salaries & Wages - Regular 50,822 42,150 51,719 23,980 510-4114-50240 Administrative Buyout 9,918 - 1,543 -
Salaries Total 60,741 42,150 53,262 23,980
Benefits Account Description
510-4114-55200 Federal Tax - Social Security 3,830 2,000 3,253 1,487 510-4114-55250 Federal Tax - Medicare 896 500 761 348
510-4114-55270 Federal Tax - Other 13 - - -
510-4114-55350 State Tax - Other 51 - 8 -
510-4114-55400 Health Insurance 1,819 12,500 4,958 9,916 510-4114-55500 Dental Insurance 370 900 1,041 601
510-4114-55600 Vision Insurance 47 100 143 76
510-4114-55700 Other Employee Benefits 29 200 113 29
510-4114-55710 Employee Assistance Program 10 - 24 24
510-4114-55750 Medical Benefits - All Emp 3,748 - 13,560 - 510-4114-55800 Retirement 1,597 3,300 4,968 1,909
510-4114-55900 Unemployment Insurance Exp 44 300 139 75 510-4114-55950 Workers Compensation Insurance 31 50 103 - Benefits Total 12,483 19,850 29,070 14,465
Operating Expenses Account Description
510-4114-61250 Insurance 4 - - -
Operating Expense Total 4 - - -
Other Expenses Account Description
510-4114-65460 Contract - Other 6,398 - - -
Other Expense Total 6,398 - - -
Total Revenues 70,000
Total Transfers -
Total Expenses 38,444
Gain/(Loss) 31,556
Wastewater Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 510
Department 4115 SWR Septage Receiving
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
510-4115-44030 Septage Receiving 518,003 390,000 501,898 400,000 510-4115-49200 Administration & Overhead - 14,000 - 10,000 Revenues Total 518,003 404,000 501,898 410,000
Salaries Account Description
510-4115-50100 Salaries & Wages - Regular 38,135 20,800 65,497 18,324 510-4115-50115 Salaries & Wages - Overtime 502 - 720 700 510-4115-50145 Call Out OT 91 - 206 -
510-4115-50210 Stipend - Personal 11 - 16 410
510-4115-50240 Administrative Buyout 536 - 1,284 -
Salaries Total 39,274 20,800 67,723 19,434
Benefits Account Description
510-4115-55200 Federal Tax - Social Security 2,358 1,300 4,162 1,162 510-4115-55250 Federal Tax - Medicare 551 200 973 272
510-4115-55350 State Tax - Other 6 - 6 -
510-4115-55400 Health Insurance 751 5,000 655 4,181
510-4115-55500 Dental Insurance 724 500 1,520 297
510-4115-55600 Vision Insurance 101 - 202 52
510-4115-55700 Other Employee Benefits 61 - 152 36
510-4115-55710 Employee Assistance Program 21 - 34 16
510-4115-55750 Medical Benefits - All Emp 9,511 - 23,541 - 510-4115-55800 Retirement 2,537 2,600 5,350 2,304
510-4115-55900 Unemployment Insurance Exp 98 50 116 45
510-4115-55950 Workers Compensation Insurance 345 2,138 678 - Benefits Total 17,066 11,788 37,392 8,364
Operating Expenses Account Description
510-4115-61250 Insurance 11 - - -
510-4115-61850 Equip & Supplies Non-Capital 17 - - -
510-4115-61900 Other Departmental Expense 3,056 3,090 - - 510-4115-63100 Maintenance supplies 1,585 11,845 392 500 Operating Expense Total 4,669 14,935 392 500
Other Expenses Account Description
510-4115-66000 Rent - - - 4,901
510-4115-71100 Administration & Overhead - - - 5,713
510-4115-73000 Debt Service Principal - - - 425,356
510-4115-73100 Interest Exp - - - 469,128
Other Expense Total - - - 905,098
Total Revenues 410,000
Total Transfers -
Total Expenses 933,397
Gain/(Loss) (523,397)
Wastewater Enterprise
FUND 530 Water Enterprise
BASIC FUNCTIONS: This fund accounts for expenditures and revenues for the Willits Municipal Airport. Airport Manager represents the interests of the airport to the City Federal Aviation Administration, and Cal Trans Aeronautical Division, including producing required reports and managing grant obligations; manages the airport fuel facility, inventory, and sales for the City, including maintenance and testing as required by the fuel supplier; inspects and maintains airport facilities, including buildings, hangars, runways, taxiways, and lighting systems for the City; reports airport facility conditions and repair requirements to the City and performs basic repairs; works with volunteers, CalFire crews, and the City to maintain airport grounds; promotes airport facilities and related Willits attractions to the community and visiting pilots; consults with and receives direction as necessary from the City Manager; represents the airport to the City Council as needed; and performs additional duties as requested by the City Manager.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
Not applicable.
FTE COST ALLOCATION:
Wtr Admin Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Administrative Specialist - 0.60 - 0.60 Accountant - 0.20 - 0.20 Assistant City Manager - 0.30 - 0.30
City Manager - 0.33 - 0.33
Finance Director - 0.30 - 0.30
City Clerk 0.22 - - 0.22
Office Assistant III - Finance 0.25 0.43 - 0.68
Project Coordinator I/II 0.30 (0.30) - - Water Operator III - - - - Contract Administrative Specialist - 0.35 - 0.35 Wtr Admin Total 0.77 2.21 - 2.98 BUDGET LINE-ITEM COMMENTS/DETAILS:
None
Wtr Distribution Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Building Maintenance Worker 0.05 0.10 - 0.15 Chief Water Operator 0.10 0.20 - 0.30 Parks Foreman 0.05 - - 0.05
Services & Facilities Director - 0.33 - 0.33
Streets Foreman 0.10 0.25 - 0.35
Streets Maintenance II 0.20 0.52 - 0.72
Streets Superintendent 0.10 0.04 - 0.14
Water Operator III 1.20 - 0.60 1.80
Water Utility Meter Reader - 1.00 - 1.00
Wtr Distribution Total 1.80 2.44 0.60 4.84 Wtr Operations Prior Year Staff FTE Adjustments
Budget
Adjustments FY 2025-26
Accountant 0.30 (0.30) - - Administrative Specialist 0.60 (0.60) - - Assistant City Manager 0.30 (0.30) - 0.00 Chief Water Operator 0.90 (0.20) - 0.70 City Manager 0.25 (0.25) - - Construction Tech 0.33 - - 0.33 Finance Director 0.35 (0.35) - - Office Assistant III - Finance 0.30 (0.30) - - Utilities Superintendent 0.50 0.07 - 0.57 Water Operator III 1.80 - 0.40 2.20 Wtr Operations Total 5.63 (2.23) 0.40 3.80 Wtr Engineering Prior Year Staff FTE Adjustments
Budget
Adjustments FY 2025-26
Associate Engineer 0.30 (0.30) - - Wtr Engineering Total 0.30 (0.30) - - Airport Enterprise Prior Year Staff FTE Adjustments
Budget
Adjustments FY 2025-26
Accountant - 0.05 - 0.05 Administrative Specialist 0.05 - - 0.05 Assistant City Manager 0.15 0.05 - 0.20
Building Maintenance Worker 0.30 0.05 - 0.35
City Clerk 0.05 0.05 - 0.10
Community Development Director 0.05 0.05 - 0.10
Office Assistant III - Finance 0.05 0.05 - 0.10
Utilities Superintendent 0.13 (0.13) - - Airport Enterprise Total 0.78 0.17 - 0.95 City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4100 Svcs & Fac Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
530-4100-43430 Mandated Cost Reimbursements - - - 3,250,000 530-4100-44000 Charges for Services 310,963 3,150,000 1,874,087 - 530-4100-46000 Interest - - 44,283 -
Revenues Total 310,963 3,150,000 1,918,370 3,250,000
Salaries Account Description
530-4100-50100 Salaries & Wages - Regular - - - 296,463 530-4100-50240 Administrative Buyout - - - 7,244
Salaries Total - - - 303,708
Benefits Account Description
530-4100-55200 Federal Tax - Social Security - - - 18,830 530-4100-55250 Federal Tax - Medicare - - - 4,404
530-4100-55400 Health Insurance - - - 69,044
530-4100-55500 Dental Insurance - - - 4,240
530-4100-55600 Vision Insurance - - - 651
530-4100-55700 Other Employee Benefits - - - 430
530-4100-55710 Employee Assistance Program - - - 203
530-4100-55800 Retirement - - - 32,160
530-4100-55900 Unemployment Insurance Exp - - - 240
Benefits Total - - - 130,202
Operating Expenses Account Description
530-4100-61200 Insurance - General Liability - 105,205 - 104,541 530-4100-61400 Postage and Shipping - - - 15,000
530-4100-61440 Printing and copying - - 829 15,000
Operating Expense Total - 105,205 829 134,541
Other Expenses Account Description
530-4100-78900 Depreciation Expense 876,522 - - -
Other Expense Total 876,522 - - -
Transfers In/Out Account Description
530-4100-88110 Operating Transfers Out-ISF-IT - - - 24,204 530-4100-88430 Op Transfers Out - Water CIP - - - 520,000 Total Transfers In/Out - - - 544,204
Total Revenues 3,250,000
Total Transfers 544,204
Total Expenses 568,450
Gain/(Loss) 2,137,346
Water Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4131 Wtr Distribution
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
530-4131-44000 Charges for Services 277 - - -
530-4131-49200 Administration & Overhead - 201,000 - -
Revenues Total 277 201,000 - -
Salaries Account Description
530-4131-50100 Salaries & Wages - Regular 172,314 106,620 202,942 305,082 530-4131-50115 Salaries & Wages - Overtime 6,187 - 5,484 5,400 530-4131-50145 Call Out OT 1,025 3,000 2,823 -
530-4131-50210 Stipend - Personal 371 60 354 2,696
530-4131-50240 Administrative Buyout 8,341 1,610 7,994 - Salaries Total 188,238 111,290 219,596 313,178
Benefits Account Description
530-4131-55200 Federal Tax - Social Security 14,450 6,759 13,442 19,082 530-4131-55250 Federal Tax - Medicare 3,379 1,544 3,143 4,463 530-4131-55270 Federal Tax - Other 15 - - -
530-4131-55350 State Tax - Other 71 20 18 -
530-4131-55400 Health Insurance 12,446 32,800 21,255 80,462 530-4131-55500 Dental Insurance 1,650 2,058 3,505 4,996 530-4131-55600 Vision Insurance 265 200 596 926
530-4131-55700 Other Employee Benefits 405 472 571 572
530-4131-55710 Employee Assistance Program 54 30 101 289 530-4131-55750 Medical Benefits - All Emp 15,991 - 41,543 - 530-4131-55800 Retirement 8,679 20,946 19,527 26,388
530-4131-55900 Unemployment Insurance Exp 219 1,053 345 525 530-4131-55950 Workers Compensation Insurance 1,444 5,443 3,408 - Benefits Total 59,067 71,325 107,455 137,703
Water Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4131 Wtr Distribution
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Water Enterprise
Operating ExpensesAccount Description
530-4131-61000 Communications 118 260 2,590 2,800
530-4131-61250 Insurance 28 - - -
530-4131-61300 Dues and Subscriptions - - 358 400
530-4131-61400 Postage and Shipping - - 591 700
530-4131-61440 Printing and copying 5,576 - 5,515 6,500 530-4131-61720 Licenses, Permits, and Fees 270 - 489 500 530-4131-61820 Safety Equipment & Clothing 3,911 2,500 3,170 3,000 530-4131-61850 Equip & Supplies Non-Capital 28,825 61,850 12,516 11,400 530-4131-61900 Other Departmental Expense 76 1,900 257 300 530-4131-63100 Maintenance supplies 169,270 100,000 101,605 97,000 530-4131-63140 Vehicle Maintenance 12,469 16,480 20,227 22,400 530-4131-63180 Maintenance services 9,990 - - -
Operating Expense Total 230,534 182,990 147,320 145,000 Other Expenses Account Description
530-4131-65400 Professional Svcs 15,250 1,500 114 100
530-4131-66000 Rent - - - 76,763
530-4131-67100 Rentals 2,546 - - -
530-4131-67200 Rents & Leases 11,458 - 15,277 12,000
530-4131-68400 Travel & Lodging - Conferences 292 6,200 2,178 2,600 530-4131-68800 Staff Events 678 - - -
530-4131-68975 Misc Fees 11,112 1,100 - -
530-4131-71100 Administration & Overhead - - - 89,478
530-4131-71110 Internal Service Charge-ISF-IT - 6,200 - - 530-4131-76000 Capital Expenditures 58,102 - - -
Other Expense Total 99,440 15,000 17,569 180,941
Transfers In/Out Account Description
530-4131-88110 Operating Transfers Out-ISF-IT - - 3,020 - Total Transfers In/Out - - 3,020 -
Total Revenues -
Total Transfers -
Total Expenses 776,822
Gain/(Loss) (776,822)
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4133 Wtr Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
530-4133-44610 Water Residential - - 805,412 -
530-4133-44620 Water Commercial - - 84,613 -
530-4133-44630 Water Multi Family - - 14,929 -
530-4133-44900 Other Services 400 3,000 - -
530-4133-45510 Water-Penalties-Residential 57 - 43,846 - 530-4133-45520 Water-Penalties-Commercial - - 2,316 -
530-4133-45540 Water Svc Install Residential 28,100 - - - 530-4133-45560 Water Hook Up Fee Residential 40 5,000 11,035 20,000 530-4133-45570 Water Backflow Fee Residential 837 11,000 5,697 7,500 530-4133-45580 Water Meter Charge Residential 260 3,000 1,562 1,500 530-4133-46000 Interest - 26,000 - 7,000
530-4133-48000 Miscellaneous 449,410 4,000 8,035 10,000 530-4133-49200 Administration & Overhead - 270,000 - -
Revenues Total 479,105 322,000 977,445 46,000
Salaries Account Description
530-4133-50100 Salaries & Wages - Regular 441,150 506,185 497,690 282,909 530-4133-50115 Salaries & Wages - Overtime 16,217 - 4,062 25,000 530-4133-50145 Call Out OT 6,384 14,200 19,493 -
530-4133-50210 Stipend - Personal 1,473 3,625 4,265 997 530-4133-50240 Administrative Buyout 20,993 2,500 39,812 - Salaries Total 486,217 526,510 565,322 308,906
Benefits Account Description
530-4133-55200 Federal Tax - Social Security 29,818 32,040 33,741 17,602 530-4133-55250 Federal Tax - Medicare 7,031 7,485 8,155 4,117 530-4133-55270 Federal Tax - Other 17 - - -
530-4133-55350 State Tax - Other 95 385 38 -
530-4133-55400 Health Insurance 5,084 97,520 10,865 56,456 530-4133-55500 Dental Insurance 2,842 7,015 5,842 3,582 530-4133-55600 Vision Insurance 538 1,065 1,128 743
530-4133-55700 Other Employee Benefits 781 2,410 1,431 525 530-4133-55710 Employee Assistance Program 111 130 191 232 530-4133-55750 Medical Benefits - All Emp 35,908 - 84,982 - 530-4133-55800 Retirement 22,190 50,735 48,081 27,563
530-4133-55900 Unemployment Insurance Exp 492 4,935 699 1,000 530-4133-55950 Workers Compensation Insurance 3,057 21,381 6,468 - Benefits Total 107,963 225,101 201,619 111,820
Water Enterprise
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4133 Wtr Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Water Enterprise
Operating Expenses Account Description
530-4133-61000 Communications 8,774 6,180 10,658 10,600 530-4133-61250 Insurance 77 - - -
530-4133-61300 Dues and Subscriptions 1,865 2,060 2,968 3,500 530-4133-61400 Postage and Shipping 106 - - -
530-4133-61440 Printing and copying 660 - - -
530-4133-61500 Janatorial Supplies 123 - - -
530-4133-61600 Office & Admin Supplies 3,021 26,000 3,724 3,900 530-4133-61720 Licenses, Permits, and Fees 6,612 - 6,776 8,000 530-4133-61730 Advertising and Marketing - 520 - -
530-4133-61740 Legal 3,630 36,050 5,856 5,400
530-4133-61800 Departmental Supplies 126,577 150,000 60,204 70,800 530-4133-61820 Safety Equipment & Clothing 1,651 2,500 2,557 2,600 530-4133-61830 Chemical & Lab Supplies - 10,300 140,340 150,000 530-4133-61850 Equip & Supplies Non-Capital 57,965 5,000 150 200 530-4133-61900 Other Departmental Expense 123,158 6,700 116 100 530-4133-63100 Maintenance supplies 59,274 93,000 142,639 110,400 530-4133-63140 Vehicle Maintenance 3,543 - 169 200
530-4133-63180 Maintenance services 17,978 - - -
530-4133-63200 Utilities 43,468 60,000 58,887 62,000
Operating Expense Total 458,481 398,310 435,043 427,700 Other Expenses Account Description
530-4133-65400 Professional Svcs 5,450 1,000 4,238 5,000 530-4133-65440 Prof Svcs-Lab Testing 15,617 30,000 28,241 26,600 530-4133-65460 Contract - Other 217,615 140,000 156,930 122,000 530-4133-67100 Rentals 1,273 - - -
530-4133-67200 Rents & Leases 295 - - -
530-4133-68400 Travel & Lodging 925 6,200 2,933 3,500
530-4133-68450 Training & Professional Dev 980 - 629 500 530-4133-68800 Staff Events 99 - 157 200
530-4133-68900 State Permits & Fees 3,708 65,000 7,026 45,000 530-4133-68975 Misc Fees 40,661 3,100 52,474 13,900
530-4133-73000 Debt Service Principal - 105,919 - -
530-4133-76000 Capital Expenditures 108,020 - 812 27,100 Other Expense Total 394,642 351,219 253,440 243,800
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4133 Wtr Operations
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Water Enterprise
Transfers In/Out Account Description
530-4133-80400 Op Transf In - Citywide CIP - - 175,140 - 530-4133-88110 Operating Transfers Out-ISF-IT - - 3,020 - 530-4133-88430 Op Transfers Out - Water CIP - 3,080,000 1,045,705 - Total Transfers In/Out - 3,080,000 1,223,865 -
Total Revenues 46,000
Total Transfers -
Total Expenses 1,092,227
Gain/(Loss) (1,046,227)
City of Willits
Proposed Budget: Fiscal Year 2025-2026
Fund 530
Department 4134 Wtr Engineering
Actual Budget Estimated
Unaudited Adopted Annual Proposed
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Revenues Account Description
530-4134-49200 Administration & Overhead - 79,000 - -
Revenues Total - 79,000 - -
Salaries Account Description
530-4134-50100 Salaries & Wages - Regular 44,024 20,500 39,510 - 530-4134-50115 Salaries & Wages - Overtime 0 - - -
530-4134-50240 Administrative Buyout 10,293 - - -
Salaries Total 54,317 20,500 39,510 -
Benefits Account Description
530-4134-55200 Federal Tax - Social Security 3,503 1,300 2,453 - 530-4134-55250 Federal Tax - Medicare 819 300 574 -
530-4134-55270 Federal Tax - Other 16 - - -
530-4134-55350 State Tax - Other 59 - 7 -
530-4134-55400 Health Insurance - 8,400 - -
530-4134-55500 Dental Insurance 258 600 817 -
530-4134-55600 Vision Insurance 33 100 115 -
530-4134-55700 Other Employee Benefits 15 100 278 -
530-4134-55710 Employee Assistance Program 7 - 19 -
530-4134-55750 Medical Benefits - All Emp 3,748 - 13,560 - 530-4134-55800 Retirement 759 1,600 3,108 -
530-4134-55900 Unemployment Insurance Exp 31 200 123 -
530-4134-55950 Workers Compensation Insurance 20 50 79 - Benefits Total 9,267 12,650 21,132 -
Operating Expenses Account Description
530-4134-61250 Insurance 2 - - -
Operating Expense Total 2 - - -
Other Expenses Account Description
530-4134-65460 Contract - Other 161,745 68,000 81,567 96,000 530-4134-76000 Capital Expenditures - 15,000 - -
Other Expense Total 161,745 83,000 81,567 96,000
Total Revenues -
Total Transfers -
Total Expenses 96,000
Gain/(Loss) (96,000)
Water Enterprise
FUND 550 Airport Enterprise
BASIC FUNCTIONS: This fund accounts for expenditures and revenues for the Willits Municipal Airport. Airport Manager represents the interests of the airport to the City Federal Aviation Administration, and Cal Trans Aeronautical Division, including producing required reports and managing grant obligations; manages the airport fuel facility, inventory, and sales for the City, including maintenance and testing as required by the fuel supplier; inspects and maintains airport facilities, including buildings, hangars, runways, taxiways, and lighting systems for the City; reports airport facility conditions and repair requirements to the City and performs basic repairs; works with volunteers, CalFire crews, and the City to maintain airport grounds; promotes airport facilities and related Willits attractions to the community and visiting pilots; consults with and receives direction as necessary from the City Manager; represents the airport to the City Council as needed; and performs additional duties as requested by the City Manager.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
FTE COST ALLOCATION:
BUDGET LINE ITEM COMMENTS/DETAILS:
Airport Enterprise Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Accountant - 0.05 - 0.05 Administrative Specialist 0.05 - - 0.05 Assistant City Manager 0.15 0.05 - 0.20
Building Maintenance Worker 0.30 0.05 - 0.35
City Clerk 0.05 0.05 - 0.10
Community Development Director 0.05 0.05 - 0.10
Office Assistant III - Finance 0.05 0.05 - 0.10
Utilities Superintendent 0.13 (0.13) - - Airport Enterprise Total 0.78 0.17 - 0.95 FUND 550 Airport Enterprise
BASIC FUNCTIONS: This fund accounts for expenditures and revenues for the Willits Municipal Airport. Airport Manager represents the interests of the airport to the City Federal Aviation Administration, and Cal Trans Aeronautical Division, including producing required reports and managing grant obligations; manages the airport fuel facility, inventory, and sales for the City, including maintenance and testing as required by the fuel supplier; inspects and maintains airport facilities, including buildings, hangars, runways, taxiways, and lighting systems for the City; reports airport facility conditions and repair requirements to the City and performs basic repairs; works with volunteers, CalFire crews, and the City to maintain airport grounds; promotes airport facilities and related Willits attractions to the community and visiting pilots; consults with and receives direction as necessary from the City Manager; represents the airport to the City Council as needed; and performs additional duties as requested by the City Manager.
FISCAL YEAR 2025/2026 PROGRAM GOALS:
Not Applicable.
FTE COST ALLOCATION:
BUDGET LINE-ITEM COMMENTS/DETAILS:
None.
Airport Enterprise Prior Year Staff FTE
Adjustments
Budget
Adjustments FY 2025-26
Administrative Specialist 0.05 - - 0.05 Assistant City Manager 0.15 (0.05) - 0.10 Building Maintenance Worker 0.30 0.05 - 0.35
City Clerk 0.05 (0.05) - - Community Development Director 0.05 0.05 - 0.10 Office Assistant III - Finance 0.05 (0.05) - - Utilities Superintendent 0.13 (0.13) - - Airport Enterprise Total 0.78 (0.18) - 0.60 Funding Project # Project Title Prior Adjustment 2025/26 2026/27 2027/28 Total Cost Fund # 245 - Transportation Tax
STS2303-00 Pavement Preservation Project 400,000 $ - $ - $ - $ - $ - $ STS2303-01 West Mendocino Rehabilitation Project 1,000,000 - - - 1,000,000 1,000,000 STS2599-00 Striping Streets 150,000 $
STS2598-00 N. Main B.G. Drainage 100,000 $
STS2397-00 State & Marin Streets Rehabilitation Project 1,200,000 (1,200,000) - - - - STS2396-00 Baechtel Road Rehabilitation Project - - - 1,500,000 - 1,500,000 INF2584-00 Franklin Ave Drainage (Fire Hydrant Relocation) - - 100,000 - - 100,000 STS2395-00 E. Valley St. Bridge 100,000 - - 100,000 100,000 200,000 Total Transfer from Fund # 245 - Transportation Tax $ (1,200,000) 2,700,000 $ 350,000 $ 1,600,000 $ 1,100,000 $ 2,800,000 $ Fund # 510 - Wastewater Enterprise Fund
STS2303-01 West Mendocino Rehabilitation Project - $ 100,000 $ - $ - $ 100,000 $ 100,000 $ Total Transfer from Fund # 510 - Wastewater Enterprise Fund $ 100,000 - $ - $ - $ 100,000 $ 100,000 $ Fund # 530 - Water Enterprise Fund
STS2303-01 West Mendocino Rehabilitation Project - $ 100,000 $ - $ - $ 100,000 $ 100,000 $ INF2584-00 Franklin Ave Drainage (Fire Hydrant Relocation) - - 20,000 - - 20,000 Total Transfer from Fund # 530 - Water Enterprise Fund $ 100,000 - $ 20,000 $ - $ 100,000 $ 120,000 $ Fund # 150 - Measure K Tax
INF2598-00 City Hall Stucco Repair 300,000 $ (150,000) $ 30,000 30,000 $ INF2597-00 Arts Center Elevator 25,000 - 25,000 25,000
INF2596-00 Monument Electronic Sign 50,000 - 5,000 5,000 PRK2365-00 Babcock Fountain Repair 20,000 - 20,000 20,000 PRK2366-00 Rec Grove Stage Repair 175,000 - 175,000 175,000 PRK2595-00 Park Security Cameras 20,000 - 20,000 20,000 PRK2393-00 Signage at Parks 10,000 - 10,000 10,000
Total Transfer from Fund # 150 - Measure K Tax $ (150,000) 600,000 $ 110,000 $ - $ 175,000 $ 285,000 $ Total Expenses in Fund # 400 3,300,000 $ (1,150,000) $ 480,000 $ 1,600,000 $ 1,475,000 $ 3,305,000 $ Capital Improvement Project Revenues by Category
City Infrastructure Capital Projects - Account String 400-4990-0000-76000 Page Project # Project Title Prior Adjustment 2025/26 2026/27 2027/28 Total Cost Fund # 450 - Parks & Recreation
STS2303-00 Recreation Grove Tree Management 27,000 $ - $ 27,000 $ 27,000 $ 27,000 $ 81,000 $ - - - - - -
Total Fund # 450 - Parks & Recreation $ - 27,000 $ 27,000 $ 27,000 $ 27,000 $ 81,000 $ Total Expense for Fund # 450 27,000 $ - $ 27,000 $ 27,000 $ 27,000 $ 81,000 $ Capital Improvement Projects Parks - Revenues by Category City Infrastructure Capital Projects -Account String 450-4995-0000-65400 Page Project # Project Title Prior Adjustment 2025/26 2026/27 2027/28 Total Cost Fund # 510 - Wastewater Enterprise Fund
SWR2391-00 Maintenance building 200,000 $ 600,000 $ - $ 800,000 $ - $ 800,000 $ STS2303-01 West Mendocino Phase II PPP 2025 - 100,000 - - 100,000 100,000 SWR2390-00 Upgrade Irrigation Line (Biosolids Field) - - - - - - SWR2489-00 Storm Pond Vegetation Removal - - - 250,000 - 250,000 SWR2490-00 Clarifier Rehabilitation (New Drive South Clarifier) 250,000 (250,000) - - - - SWR2491-00 New Backhoe (40% Wtr 40% Swr & 20% Sts) 70,000 (70,000) - - - - SWR2492-00 New Tractor/Mower 150,000 (150,000) - - - -
INF2497-00 Syserco Solar PV System 2,822,400 685,800 3,508,200 - 3,508,200 SWR2594-00 Langemann Gate Replacement - 100,000 100,000 100,000 200,000 SWR2599-00 TV Truck Upgrade (software/hardware) 50,000 (50,000) - - - - SWR2593-00 UV Control Panel Upgrade - 90,000 90,000 - - 90,000 Total Transfer from Fund # 510 - Wastewater Enterprise Fund $ 3,542,400 $ 1,055,800 $ 3,698,200 $ 1,050,000 $ 200,000 $ 4,948,200 Removing Projects
Sewer Line Replacement Project 350,000 $ (350,000) $ - $ - $ - $ - $ SWR2393-00 Coast/Hwy 20 Main Replacement 70,000 (70,000) - - - - Influent Vaughn Chopper Pumps 130,000 (130,000) - - - - $ (550,000) 550,000 $ - $ - $ - $ - $
Move these expenses to Maintenance Fund # 510-4111
Manhole Refurbishment - $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 225,000 $ Line Replacement 50,000 - 50,000 50,000 50,000 200,000
$ 75,000 50,000 $ 125,000 $ 125,000 $ 125,000 $ 425,000 $ Total Transfer from Fund # 510 - Sewer Enterprise Fund 3,542,400 $ 1,055,800 $ 3,698,200 $ 1,050,000 $ 200,000 $ 4,948,200 $ Capital Improvement Project Revenues by Category
Sewer Enterprise Capital Projects - Account String 410-4991-0000-76000 Page Project # Project Title Prior Adj / Carryover 2025/26 2026/27 2027/28 Total Cost Fund # 530 - Water Enterprise Fund
STS2303-00 West Mendocino Phase II PPP 2025 - $ 100,000 $ - $ - $ 100,000 $ 200,000 $ WTR2592-00 Raw Water Pump Replacement - - - 100,000 - 100,000 WTR2381-00 Relocate & Upgrade Water Main on Trestle (behind Safeway) (210,000) 210,000 - 210,000 - 210,000 Steel Waterline Replacement 1,050,000 (1,050,000) - - - - WTR2591-00 Solar Array Inverter Replacement 30,000 (30,000) - - - - WTR2382-00 Northbrook Pump House 40,000 (40,000) - - - - WTR2590-00 3 MG Tank Refurbishment - - - - 200,000 200,000 WTR2589-00 1.5 MG Tank Refurbishment - - - - 150,000 150,000 WTR2383-00 Sherwood Pump Station 30,000 (30,000) - 100,000 - 100,000 WTR2588-00 SWTP Filter Media Replacement - - 100,000 - - 100,000 WTR2587-00 SWTP GAC Filters - - - - 100,000 100,000
WTR2586-00 Upflow Solids Clarifier Rehabilitation - - - - - - WTR2585-00 Groundwater Steel Tank/Pumps/SCADA - - - - 700,000 700,000 WTR2389-00 Backwash Ponds Repair - - - - 200,000 200,000 WTR2380-00 Centennial Spillway Gates - - 400,000 - - 400,000 Franklin Ave Drainage (Fire Hydrant Relocation) - - 20,000 - - 20,000 Total Fund # 530 - Water Enterprise Fund 1,360,000 $ (1,260,000) $ 520,000 $ 410,000 $ 1,450,000 $ 2,480,000 $ Move these expenses to Maintenance Fund # 530-4131 - - - - Maintenance and repair of plant access roads and fences 20,000 20,000 20,000 20,000 60,000 Valve Repair & Replacement - 50,000 50,000 50,000 50,000 150,000 Infrastructure & Resivor Management 50,000 50,000 50,000 50,000 150,000 $ 120,000 - $ 120,000 $ 120,000 $ 120,000 $ 360,000 $
- - - -
Total Fund # 245 - Transportation Tax $ (2,280,000) 2,720,000 $ 1,280,000 $ 1,060,000 $ 3,140,000 $ 5,680,000 $ Capital Improvement Project Revenues by Category
Water Enterprise Capital Projects - Account String 410-4993-0000-76000