TOF BLUE  City of  E S  E  Blue Lake  BOLDT CO-  FISCALYEAR  2024-2025  Adopted On: June 25, 2024: www.Dluelake.cagov  BUDGEI  707-668-5655  111 Greenwood Road, Blue Lake    CITY OF BLUE LAKE Budget Fiscal Year 2024-25 Table of Contents  Budget Narrative.. Budget Graphs by Fund.. Budget Summary by Fund.. Budget Detail by Fund.. Capital Improvements Budget.. Appropriations Limit.. Salary Plan..  19 23 39 .40 .41    2024-25 Budget Narrative City of  Bluel Lake  Cily of Blue Lake  2024-25 Operating and Capital Improvement Budgets  Budget Purpose  Each year the City must forecast the revenues it will receive and the expenditures it will incur for the upcoming fiscal year. The annual budget document serves as a plan for how the monies that  come into the City will be spent to operate and maintain the City.  Basis of] Budgeting  Governmental fund budgets are developed using the modified accrual basis of accounting. To summarize, under this basis, revenues are estimated for the fiscal year ift they are susceptible to accrual (amounts can be determined and will be collected within the current period). Principal and interest on general long-term debt are budgeted as expenditures when due, whereas other expenditures (including capital outlay) are budgeted for liabilities expected to be incurred during Proprietary fund budgets are developed using the accrual basis of accounting. To: summarize, under this basis, revenues are recognized when earned and expenses are. recognized when a  the current period.  liability is incurred or economic asset used. Governmental and Capital Project Funds  Fund 10- General Fund  This fund is the general operating fund oft the City which accounts for all financial resources except those legally or administratively required to be accounted for in other funds.  General Fund Departments 100 - Mayor and City Council  The City Council consists of five members and serves as the policy making and legislative body ofthe City of] Blue Lake. Council members are elected at large and select a Mayor from their membership every two years. The Mayor acts as the chairperson for all Council meetings. The City Council appoints the City Manager, City Attorney, and members oft the Planning, Economic Development, Public Safety and Parks and Recreation Commissions. The City Council enacts ordinances, adopts resolutions, and approves the annual budget for the City. The Council conducts semi-monthly meetings to consider City business items and represents the City ona  variety of regional boards, commissions, and authorities.  City of Blue Lake 2024-25 Operating and Capital Improvement Budgets    2024-25 Budget Narrative City of  Blue Lake  160-Legal  Legal services are provided under a contract with the law: firm ofl Mitchell, Brisso, Delaney and Vrieze, LLP. The City. Attorney provides al broad range oflegal services to the City Council, City Manager, various city departments, and the Planning Commission. Services include drafting and reviewing contracts, ordinances, regulations, and other documents, providing staff support to the City Council and Planning Commission at regular and special meetings, researching legal questions and providing legal opinions and advice, and prosecuting and defending civil  proceedings on behalf ofthe City and its officers and employees.  180 - General Government  The City Council has delegated a wide variety of powers and duties to the City Manager by ordinance. These duties include enforcement of City ordinances, authority to direct City employees, which includes appointment and removal, reorganize offices, positions or units, recommends the adoption of measures and ordinances, keeps the City Council advised oft the financial condition and needs oft the City, investigates complaints ofs service, exercises general supervision over all public buildings, parks and property, and prepares and presents an annual The Business Office is a major point of contact with residents concerning City services. This office provides general direction to the public. In addition, the Department is responsible for administrative support for the receipt and expenditure of general funds, special street funds, other special funds, and trust funds. This department also includes the function of City Clerk. Dog and Other department functions include specific costs incurred by the City that are not applicable to any one fund or department. These expenditures include audit, janitorial, tech support, copying  budget and salary plan.  business licenses are issued through this office.  services and City Hall and Skinner Store repairs and maintenance.  220- - Planning  The Planning Department provides contract Planning and Engineering services to the City. City Planner and Engineering services are provided by SHN Engineering with Garry Rees designated Planning services include environmental review and implementation oft the City's land use and development policies as identified in the General Plan. This includes administration oft the City's zoning, subdivision, and environmental ordinances. The Planner also provides support to the Building Official, Director ofPublic Works, City Attorney, City Manager, City Council, and the Planning Commission. Engineering services include the review, design and recommendation of This department also provides engineering services for public facilities that fall within the  as the City Planner and Mike Foget designated as the City Engineer.  transportation, water, wastewater, and building improvements and upgrades.  General Fund.  City of Blue Lake 2024-25 Operating and Capital Improvement Budgets  2    2024-251 Budget Narrative City of  Blue Lake  240-1 Building  The Building Official is the primary source ofs service and information to builders and the public regarding general construction and the building codes. This department serves architects, developers, contractors, homeowners, and others involved in the design, construction, and/or maintenance of! private property in Blue Lake. This department processes applications, reviews  plans, issues building permits, and prepares building records reports.  260-Law Enforcement  The City contracts with the Humboldt County Sheriff Department for the provision of law enforcement services; the current contract with the Sheriff Department provides access to the full scope oft the SheriffD Department's services, including, patrol services, detective services, coroner  services, SWAT, etc.... 280 - Animal Control control services.  The City contracts with the Humboldt County Animal Shelter for limited kennel and animal  320-P Public Works-S Streets  This department provides for the upkeep, maintenance and operation of our City street system. This includes regular street maintenance, drainage and lighting maintenance. This Budget also provides for maintenance and repairs toj public drainage ways and a portion oft the. Annie & Mary  Trail.  425-Park: Facilities  This Budget provides general maintenance and repair toj park facilities including Prasch Hall, Perigot Park, the gymkhana grounds, trails, the TotL Lot, tennis courts, and other open spaces.  445-Recreation - General  This Budget provides administrative support to general recreation programming.  900- Capital Outlay  This Budget provides resources for capital expenditures.  City of] Blue Lake 2024-25 Operating and Capital Improvement Budgets  3    2024-25 Budget Narrative City of  Blue Lake  Fund 25-] Highway Users Tax Fund  This fund accounts for the City's receipt and use of State gas tax funds for which use is restricted tos street maintenance activities. The City is allocated a share oft the revenue derived from State taxes on gasoline in which the allocation is determined by two factors: 1) the total amount of State-wide collections from gas taxes and 2) the City's population relative to the population ofall The City uses these funds to support the cost of street maintenance performed by the Public Works Department. During the year, funds are transferred into the General Fund to support Public Works activities in Departments 320. No direct expenditures are charged to this fund.  California cities.  Fund 30-7 Transportation Development Act Street Fund  This fund accounts for the City's receipt and use of State Transportation Development Act funds for which the use is restricted to street maintenance activities. These funds are distributed by the Fund 31-7 Transportation Development Act Purchased Transportation Fund This fund accounts for the City'sr receipt and use of State Transportation Development Act funds for which the use is restricted to public transit services. These funds are distributed by the Humboldt County Association of Governments (HCAOG). The City has an annual contract with Blue Lake Rancheria toj provide local transportation services to community residents. Fund 32- AB-939 Solid Waste Redution/Recyeling Fund  Humboldt County Association of Governments (HCAOG).  This fund accounts for the City's receipt and use of State revenues derived from solid waste/recycling fees and the sale of recyclable materials. The use of these are: restricted to solid  waste reduction activities.  Fund 33- - SupplementalLaw Enforcement Services Fund  This fund accounts for the City's receipt and use of State revenues derived from the Citizens for Public Safety (COPS) Program for which the use is restricted to law enforcementpublic safety activities. The City charges a portion of the County of] Humboldt Sherriff's Department contract  to this fund.  Fund 34-] Regional Surface Transportation Fund  This fund accounts for the City's receipt and use of State Regional Surface Transportation Program funds for which the use is restricted to street maintenance activities. These funds are distributed by the Humboldt County Association of Governments (HCAOG).  City of Blue Lake 2024-25 Operating and Capital Improvement Budgets    2024-251 Budget Narrative City of  Blue Lake  Fund 36-1 Powers Creek District Fund  This fund is considered part oft the General Fund and is utilized for the maintenance and operation ofCity owned properties and infrastructure located in the Powers Creek District as well as to  support economic development activities within the City. Fund 38- CDBG Non-Program Income Fund  This fund is considered part of the General Fund and represents the de-federalized Community Development Block Grant Program (CDBG) funds accumulated by the City. These funds are  primarily used by the City for small business loans. Fund 42- CDBG Program Income Holding Fund  This fund accounts for the City's receipt ofl loan principal and interest payments related to the City's Community Development Block Grant Program (CDBG). At the end of each fiscal year  total receipts are transferred as follows:  1. Ifreceipts are $35,000 or more they are transferred to Fund 44 where they are used to make new housing loans or grants in accordance with CBDG program guidelines; 2. Ifreceipts are less than $35,000 they become de-federalized and are transferred to  Fund 38.  Fund 44- CDBG Program Income Fund  This fund accounts for the City's operation ofits Community Development Block Grant Program (CDBG). Funds are transferred from Fund 42 where they are used to make new housing loans or  grants in accordance with CDBG program guidelines.  Proprietary Funds:  Fund 60 -Water Operating Fund  This fund accounts for the operations of the City's water utility, a self-supporting activity which  renders services on a user-charge basis to its customers. Fund 61 - Water Connection Fee Fund  This fund accounts for the City'sr receipt and use of connection fees charged for each new connection to the City's water system. The use of these funds is restricted for capital  improvements that add capacity to the water system.  City of Blue Lake 2024-25 Operating and Capital Improvement Budgets  5    2024-25 Budget Narrative City of  Blue Lake  Fund 62- Water Capital Reserve Fund  The function of this fund is to account for water utility funds that have been reserved for capital improvements, capital repair and replacement, or major equipment purchases. Fund 64-7 Turbidity Reduction Facility Reserve Fund  This fund accounts for the City'sr receipt of fees charged to its water utility customers for the purpose offunding the City's cost share oft the 20-year debt service used to finance the Humboldt Bay Municipal Water District's (the City's wholesale water supplier) construction ofa$9.5  million water filtration plant. Fund 70 - Sewer Operating Fund  This fund accounts for the operations oft the City's wastewater utility, a self-supporting activity  which renders services on a user-charge basis to its customers. Fund 71 - Sewer Connection Fee Fund  This fund accounts for the City's receipt and use of connection fees charged for each new connection to the City's waste-water: system. The use oft these funds is restricted for capital  improvements that add capacity to the waste-water system. Fund 72 - Sewer Capital Reserve Fund  This fund establishes ai reserve for capital improvements, capital repair and replacement, or major  equipment purchases.  Fund 80 - Dental/Vision Trust Fund  This fund operates as a trust reserve to fulfill the City's commitment to self-insure the employee Dental and Vision Benefit Program. Contributions to this fund come from internal City transfers at the rate of $20 per covered person for each bi-weekly pay period. The primary function of the fund is to retain cash reserves tol be able toj pay 100% of all allowed benefits ifall covered  individuals presented claims in one fiscal year.  Revenue Sources  The primary sources of revenue for the City are as follows:  General Fund -1 property taxes, sales and use tax, utility users tax, transient occupancy tax, franchise fees, licenses and permits, vehicle code fines, rents for use of facilities, motor vehicle license fee (in-lieu tax), Proposition 172 and County of Humboldt Measure Z public safety funds, Federal, State, and other grants restricted to specific purposes, investment income, and transfers  from other funds.  City of] Blue Lake 2024-25 Operating and Capital Improvement Budgets  6    2024-251 Budget Narrative City of  Blue Lake  Special Revenue Funds - state gas and other transportation taxes along with State grants restricted to specific purposes such as: law enforcement, transportation and recycling. Principal Water and Sewer Funds charges for services, investment income, and other miscellaneous  and interest loan payments for CDBG loan program.  revenues.  Expenditure Categories  The primary expenditures for the City are as follows: Salaries & Wages - compensation of City personnel. retirement, and various types ofinsurance.  Employee Benefits - all costs associated with City personnel benefits including payroll taxes, Contracted Professional Services - all costs associated with contracted legal, engineering, planning, building official, audit, accounting, actuarial, and information technology services. Other Contracted Services - all costs associated with contracted janitorial services, lab tests, public transit services, animal shelter services, law enforcement services, alarm services, and  other services. Also, includes council stipends. Insurance - general liability and property insurance. ag governmental fund are categorized as debt service.  Interest Expense - interest payments made from aj proprietary fund. Interest payments related to Repairs & Maintenance - all costs associated with maintenance of facilities, equipment and  vehicles.  Supplies - departmental, office and concession supplies. Utilities - telephone, water, sewer, gas and electricity.  Other Expenses - advertising, postage, publications, subscriptions, fees, property taxes, liability claims, training, travel, and other expenses that are not included in the above categories. Capital Outlay - all acquisitions or projects with ai total cost of $5,000 or more and a life of one  year or more.  Debt Service - principal and interest payments made from a governmental fund.  City ofl Blue Lake 2024-25 Operating and Capital Improvement Budgets  7    D    E aU a  o  @ e  .  AKE o E t - 41  48 9  S @  - - - E 9 3  B  L e  o X  B    LAKE E Rt - 5 / SHI S -  - D M Lu   0 O Co 6      S  ) O 0O 6 3 A  €    AKE  00 : : $  3     3HI  a  - - 5 >  W M 2  O O N 2 CO o LO LO A  S 5 9  9 -  :  -     C 0   HI    E 8 3 E  -  1    4   (# S E    N  a C  a  g  AKE E  3  C    E E 5 bo @ : 9 a E  - -  C a 2 1  g    S t /9    0  8  S  -  3  dt 3 0 7     8  R  AKE  4     KE    S    - - -  AKE E   4 5    9    8  &    LE    N    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected. Actual  Budget 2023-24 2023-24 Budget 2024-25  General Fund (Fund 10) Revenues Taxes Property tax-secured Property tax-unsecured Property tax-supplemental Property tax-prior years Sales and uset tax Real propertyt transfer tax Transient occupancy tax Interest and penalities on delinquent taxes Total Taxes Licenses, Permits, and Franchise Fees Franchise fee cable Franchise fee PG&E Franchise fee garbage Business licenset taxes Animal licenses and fees Building permits and fees Otherp permits andi fees Interest Income Interest earned Totall Interest Income Rents Little League Resource center Caretaker cabin Parki facilities Otherr rents Total Rents  135,343 5,525 1,080 350 62,546 2,050 206,894 12,340 20,865 13,185 17,135 1,785 29,935 195 95,440 16,000 16,000 1,000 5,180 7,920 6,660 0 20,760  165,016 6,932 2,416 524 161,736 1,588 2,861 4,265 345,337 12,442 17,846 15,049 18,115 895 18,877 83,223 24,688 24,688 2,000 5,285 7,920 14,799 2,400 32,405  166,665 7,000 2,440 530 161,735 1,605 2,860 4,310 347,145 12,440 17,845 15,050 18,115 895 17,339 81,684 27,157 27,157  Total Licenses, Permits, and Franchise Fees  5,285 7,920 25,000 1,200 39,405  23    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected. Actual  Budget 2023-24 2023-24 Budget 2024-25  State, County, and Other Grant Revenues Motor vehicle in-lieu Other State grants Homeowners propertyt tax relief Vehicle code fines Prop 172 publics safety Other County grants Miscellaneous grants Total State, County, and Grant Revenues Current Service Charges Zoning and subdivision fees Planning fees Attorney fees Public worksf fees Adminstrative fees Engineering fees Other cost recoveryf fees Total Current Service Charges Parks and Recreation Fees Skating and party fees Games andy vending machines Summer recreation program Parks and recreation fees Concessions Donations Total Parks and Recreation Fees Other Revenues Other revenues Total Other Revenues  130,725 277,641 1,150 165 12,115 11,500 22,500 455,796 3,210 3,545 1,970 2,231 2,020 5,050 1,180 19,206 83,855 4,425 45,000 27,882 21,443 10,000 192,605 4,320 4,320  124,372 277,641 1,321 44 20,000 3,870 29,645 456,894 2,031 45,700 40 1,538 12,039 54,075 2,656 118,080 79,960 3,067 49,119 36,137 16,101 2,673 187,058 4,277 4,277  124,370 1,501,000 1,335 44 20,000 0 7,500 1,654,249  36,300 40 1,540 12,040 2,200 2,660 54,780 95,950 3,680 49,120 39,750 19,320 2,670 210,490 4,285 4,285  24    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Transfers-In From Other Funds Transfers from other funds Total Transfers-In From Other Funds Total Revenues and' Transfers-In Expenditures Mayor, Council, and City Clerk (Department 100) Other contracted services Supplies Othere expenses Total Mayor, Council, and City Clerk Legal (Department 160) Contracted professional services Total Legal General Government (Department 180) Salaries and wages Employee benefits Contracted professional services Other contracted: services Insurance Repairs and maintenance Supplies Utilities Othere expenses Total General Government Planning (Department: 220) Contracted professional services Othere expenses Total Planning  101,588 101,588 1,112,609  101,588 101,588 1,353,550  92,210 92,210 2,511,405  3,000 135 665 3,800 6,040 6,040 75,840 77,944 22,053 12,105 23,894 2,750 8,415 7,775 6,160 236,936 51,898 150 52,048  2,700 652 3,352 5,096 5,096 79,371 84,105 27,733 16,459 28,424 1,331 4,417 42,760 12,398 296,997 80,319 313 80,632  3,000 150 655 3,805 5,100 5,100 73,216 84,617 22,033 16,460 40,910 1,340 6,675 8,460 12,674 266,385 55,030 315 55,345  25    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Building (Department 240) Salaries and wages Employee benefits Contracted professional services Othero contracted: services Supplies Othere expenses Total Building Law Enforcement (Department: 260) Employee benefits Other contracted services Totall Law Enforcement Animal Control (Department: 280) Othero contracted services Supplies Othere expenses Total Animal Control Public Works Streets (Department 320) Salaries and wages Employee benefits Contracted professional services Other contracted: services Repairs and maintenance Supplies Utilities Othere expenses Total Public Works- Streets  23,943 2,608 1,040 330 20 395 28,336 8,305 585 8,890 8,480 95 300 8,875 33,407 21,787 25,000 150 1,585 4,505 15,155 466 102,055  28,350 3,271 793 3,613 897 257 37,182 7,671 542 8,213 9,940 285 10,225 44,859 24,351 51,019 163 4,403 10,416 17,830 369 153,411  23,400 2,602 490 3,615 900 265 31,272 12,190 12,227 24,417 9,260 285 136 9,681 39,884 27,678 8,820 165 4,410 7,605 19,273 471 108,306  26    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Park Facilities (Department 425) Salaries andy wages Employee benefits Contracted professional services Other contracted! services Repairs and maintenance Supplies Utilities Othere expenses Total Park Facilities Recreation (Department 445) Salaries andy wages Employee benefits Contracted professional services Other contracted services Supplies Utilities Othere expenses Total Recreation Capital Outlay Department 900) Capital outlay Total Capital Outlay Total Expenditures Excess (Deficit)  80,581 24,105 810 6,025 18,995 6,900 26,480 6,756 170,652 170,621 30,636 85 10,835 13,100 2,535 5,100 232,912 158,512 158,512 1,009,056 103,553  60,247 27,682 455 2,666 14,952 15,451 39,517 6,655 167,625 165,692 32,228 21,346 48,479 2,785 12,487 283,017 212,461 212,461 1,258,211 95,339  69,706 25,261 550 11,750 22,200 9,600 45,746 6,575 191,388 182,491 37,146 100 17,500 25,900 2,600 13,350 279,087 1,529,666 1,529,666 2,504,452 6,953 752,813 6,953 759,766  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit).  27    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Powers Creek District Fund (Fund36)  Revenues Rents Other State grants Interest earned Total Revenues Expenditures. Salaries and wages Employee benefits Contracted professional services Othero contracted: services Repairs and maintenance Supplies Othere expenses Interest expense Loan principal repayment Capital outlay Total Expenditures Excess (Deficit).  33,250 570,000 1,100 604,350 11,471 5,478 3,610 330 340 35 2,010 1,800 185,000 385,000 595,074 9,276  16,354 479,073 1,909 497,336 12,660 6,816 2,172 400 182 82 3,245 7,746 171,074. 308,000 512,377 (15,041)  27,250 77,000 2,100 106,350 3,000 2,407 185 50 725 77,000 83,367 22,983 (12,815) 22,983 10,168  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  28    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  CDBG Non-Prgram Income Fund (Fund 381 Revenues and Transfers-In Interest earned Loan payment revenue Transfers from othert funds Total Revenues and" Transfers-In Expenditures Loan principal repayment Total Expenditures Excess (Deficit)  885 2,500 20,682 24,067  2,190 2,400 4,590  2,409 2,500 28,827 33,736 23,500 23,500 10,236 78,665 10,236 88,901  24,067  4,590  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  29    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected. Actual  Budget 2023-24 2023-24 Budget 2024-25  Highway Users Tax Fund (Fund 25)  Revenues Gas tax Interest earned Total Revenues Expenditures and Transfers-Out Transfers to other funds Total Expenditures and Transfer-Out Excess (Deficit)  67,823 600 68,423 68,423 68,423  67,823 1,489 69,312 68,423 68,423 889  68,596 1,638 70,234 70,234 70,234 47,674 47,674  Projected Fund Balance, July1 Projected Fund Balance, June: 30  Excess (Deficit)  TDA Street Fund (Fund 30) Revenues Transportation tax Interest earned Total Revenues Expenditures and Transfers-Out Transfers to otherf funds Total Expenditures and Transfers-Out Excess (Deficit)  22,343 22,343 22,343 22,343  22,343 150 22,493 22,343 22,343 150  12,040 220 12,260 21,933 21,933 (9,673) 9,673 (9,673)  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit).  30    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  TDA Purchased Transportation Fund (Fund 31)  Revenues Transportation tax Total Revenues Expenditures Other contracted: services Total Expenditures Excess (Deficit)  32,375 32,375 32,375 32,375  32,000 32,000 32,000 32,000  32,000 32,000 32,000 32,000 1,422 1,422  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  AB-939 Solid Waste/Recyling Fund (Fund 32)  Revenues AB-9391 tipi fees Other State grants Interest earned Total Revenues Expenditures Salaries and wages Employee benefits Supplies Utilities Othere expenses Total Expenditures Excess (Deficit).  7,255 5,000 640 12,895 17,711 6,832 4,000 3,875 6,600 39,018 (26,123)  7,228 5,000 635 12,863 9,756 5,570 6,203 2,371 23,900 (11,037)  7,228 5,000 699 12,927 10,684 2,738 4,000 4,179 6,372 27,973 (15,046) 15,046 (15,046)  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit).  31    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Supplemental Law Enforcement Services Fund (Fund 33)  Revenues SLESF grant Interest earned Total Revenues Expenditures Other contracted: services Total Expenditures Excess (Deficit)  157,033 50 157,083 146,523 146,523 10,560  162,763 162,763 146,523 146,523 16,240  162,763 162,763 179,003 179,003 (16,240) 16,240 (16,240)  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit),  Regional Surface Transportation Program Fund (Fund 34)  Revenues RSTP grant Interest earned Total Revenues Expenditures and Transfers-Out Transfer to other funds Total Expenditures and" Transfers-Out Excess (Deficit)  10,922 50 10,972 10,972 10,972  10,922 10,922 10,922 10,922  11,574 11,574 19,033 19,033 (7,459) 7,459 (7,459)  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  32    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected. Actual  Budget 2023-24 2023-24 Budget 2024-25  CDBG Program Income Holding Fund (Fund 42)  Revenues Loan payment revenue Interest- CDBGI loans Interest earned Total Revenues Expenditures and" Transfers-Out Salaries and wages Employee benefits Other contracted services Transfers to other funds Total Expenditures and Transfers-Out Excess (Deficit)  20,570 635 165 21,370 391 232 65 20,682 21,370  20,404 245 840 21,489 285 160 60 20,984 21,489  20,404 245 924 21,573 300 160 60 21,053 21,573  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit).  CDBG Non-Prgram Income Fund (Fund 44)  Revenues Interest earned Total Revenues Expenditures Capital Outlay Transfers to other funds Total Expenditures Excess (Deficit)  6,507 6,507 140,000 140,000 (133,493)  10,873 10,873 140,000 7,596 147,596 (136,723)  7,774 7,774  7,774 7,774  Projected Fund Balance, July1 Projected Fund Balance, June 30  256,356 256,356  Excess (Deficit)  33    CITY OF BLUE LAKE Budget Detail by! Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Water Fund (Fund 60) Revenues Water sales Waterl late charges Public worksf fees Administrative fees Services to others Other cost recoveryf fees Miscellaneous grants Miscellaneous revenues Interest earned Total Revenues Expenditures and Transfers-Out Salaries andy wages Employee benefits Contracted professional services Other contracted services Insurance Interest expense Repairs and maintenance Supplies Utilities Othere expenses Transfer to other funds Total Expenditures and Transfers-Out Excess (Deficit)  574,237 8,030 335 1,380 1,655 955 16,000 602,592 154,627 114,108 28,815 9,585 16,240 945 1,675 7,670 217,897 11,650 21,079 584,291 18,301  546,351 10,336 1,178 1,898 1,754 2,670 53 26,922 591,162 165,333 118,408 32,379 16,414 15,310 619 6,759 7,928 224,273 14,310 21,079 622,812 (31,650) Projected Fund Balance, July1 Excess (Deficit) Capital Expenditures Projected Fund Balance, June 30  568,205 10,336 1,180 1,898 1,755 3,750 53 29,614 616,791 183,881 119,863 26,893 16,420 18,958 299 6,765 10,430 246,522 14,825 644,856 (28,065) 350,222 (28,065) (61,667) 260,490  34    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Water Connection Fee Fund(61) Revenues Water connection fee Interest earned Total Revenues Excess (Deficit)  10,000 4,000 14,000 14,000  7,427 7,427 7,427  8,170 8,170 8,170 210,266 8,170 218,436  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  WaterCapital Reserve Fund (Fund 62)  Revenues Interest earned Total Revenues Excess (Deficit)  268 268 268  500 500 500  550 550 550 14,127 550 14,677  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit),  Turbidity Reduction Facility Reserve Fund (Fund 64)  Revenues and Transfers-In Turbidty reduction fees Transfers from other funds Total Revenues and Transfers-In Expenditures Other expenses Total Expenditures Excess (Deficit)  13,382 21,079 34,461 13,382 13,382 21,079  8,431 21,079 29,510 12,944 12,944 16,566  13,015 13,015 13,015 13,015 (7,666) (7,666)  Projected Fund Balance, July1 Projected FundE Balance, June 30  Excess (Deficit)  35    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Sewer Fund (Fund 70) Revenues Sewers service charges Sewerl late charges Public worksf fees Administrative fees Other cost recovery fees Miscellaneous Grants Miscellaneous revenues Interest earned Total Revenues and" Transfers-In Expenditures Salaries and wages Employee benefits Contracted professional services Other contracted services Insurance Repairs and maintenance Supplies Utilities Othere expenses Total Expenditures Excess (Deficit)  516,000 8,030 1,770 1,380 955 500 528,635 168,169 118,094 42,815 23,190 17,940 2,965 11,470 60,916 39,395 484,954 43,681  567,877 10,336 894 1,178 1,754 2,670 52 584,761 179,870 122,273 38,343 24,767 16,771 17,104 11,188 68,593 44,728 523,637 61,124  590,592 10,336 894 1,178 1,754. 3,750 52 2,400 610,956 195,462 121,298 34,049 24,785 20,738 17,115 13,690 78,605 45,080 550,822 60,134 (245,387) 60,134 (185,253)  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  36    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Sewer Connection Fee Fund (Fund 71) Revenues Sewer connection fees Intereste earned Total Revenues Excess (Deficit)  10,000 6,100 16,100 16,100  11,840 11,840 11,840  13,025 13,025 13,025 335,274 13,025 348,299  Projected Fund Balance, July1 Projected Fund Balance, June: 30  Excess (Deficit)  Sewer Capital Reserve Fund (Fund 72)  Revenues Interest earned Total Revenues Expenditures Other expenses TotalE Expenditures Excess (Deficit)  26,564 26,564  51,405 51,405 103 103 51,302  56,545 56,545  26,564  56,545 1,218,554 56,545 (61,667) 1,213,432  Projected Fund Balance, July1 Excess (Deficit) Capital Expenditures Projected Fund Balance, June 30  37    CITY OF BLUE LAKE Budget Detail by Fund Fiscal Year 2024-25  Projected Actual  Budget 2023-24 2023-24 Budget 2024-25  Dental/Vision' Trust Fund (Fund 80) Revenues Transfer of charges Interest earned Total Revenues Expenditures Other expenses Total Expenditures Excess (Deficit).  7,380 720 8,100 7,340 7,340 760  8,064 1,379 9,443 6,143 6,143 3,300  7,661 1,517 9,178 8,706 8,706 472 40,285 472 40,757  Projected Fund Balance, July1 Projected Fund Balance, June 30  Excess (Deficit)  38    CITY OF BLUE LAKE Capital Improvements Budget Fiscal Year 2024-25  General Funds Vehicles (Fund 10)  Greenwood Street Improvement Project (Fund 10) Townsquare Improvements Project (Fund 36)  1,501,000 11,666 77,000  Water Fund (Fund 60) Vehicles Water System Upgrades Sewer Fund (Fund72) Vehicles Sewer System Upgrades  11,667 50,000 11,667 50,000  39    CITY OF BLUE LAKE  ATTACHMENT "A"TO RESOLUTION NO. 1233  CALCULATION FORI DETERMINING THE FISCAL YEAR 2024-25 APPROPRIATIONS LIMIT  Article XIII B of the California Constitution, adopted by Proposition 41 in November 1979, and amended in 1990 by Proposition 111, imposes restrictions on the amount of revenues that can be received: and appropriated in a fiscal year (Gann Limit). Only revenues defined as' "proceeds of taxes" are restricted byt the limit. Generally, revenues restricted as to use, enterprise fund revenues, and charges for services not exceeding the cost of providing the service are not considered proceeds of taxes. Also, certain expenditures are considered exempt from the limit. During any fiscal year, The appropriations limit is based on actual appropriations duringt the basey year of 1978-79, andi is adjusted each year using a price factor based on the growth in State per capita personal income and a population factor based on growth int the City's population. The appropriations limit must be adopted each year by resolution oft the City Council.  a city may not appropriate any proceeds of taxes they receive in excess of their limit.  FY 2024-25 Annual Adjustment Factors: Price Factor (conversion to ratio):  Percent Growth in State Per Capita Personal Income as provided by State of California Department of  Finance:  3.62% =  1.0362  Population Factor (conversion to ratio):  Annual Percent Growth in City of Blue Lake Population January 1, 2023 to. January 1, 2024 as provided by  State of California Department of Finance:  -1.29% = 1.0362 x  0.9871  Calculation of Annual Adjustment Factor: Price Factor: X Population Factor: = FY2 2024-25 Appropriations Limit Calculation:  0.9871 = 1.0228  FY: 2024-25 Limit = FY: 2023-24 Limit xA Adjustment Factor FY: 2024-25 Limit = $1,413,836x1.0228 FY 2024-25 Limit = $1,446,071 Proceeds of Taxes Exclusions Total Appropriations Subject to Limit Current Limit Under Limit  Estimated Appropriations Subject to the Gann Limit for FY 2024-25:  $ 486,835 0 486,835 1 1,446,071 959,236  40    C - 0 16e 05  N   -  0 S - 4 8 de co & % do s d6  0 3 e d0 d0  46 &  6  &  F co d8 0  3 6 d0  co  3  0 N N  C 2 d8e L 68 & 8& o D8 2 N - a  6:5  +  a  cO 3 88 K 8 4 W : 3 3 34  : :88  3