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Calistoga council adopts midyear budget adjustments, creates Measure D fund and approves transfers
Summary
Council adopted midyear amendments to the FY 2024–25 budget, approved a transfer of prior-year surplus into the infrastructure fund, created a new Measure D (TOT) fund, and accounted for fairgrounds operating shortfalls.
Calistoga — The City Council voted unanimously Feb. 25 to adopt midyear adjustments to the city’s FY 2024–25 budget, approve transfers of prior-year surplus into the city’s infrastructure fund and to establish a separate Measure D transient-occupancy-tax (TOT) fund to improve transparency.
Finance director Connie presented the midyear package, describing roughly $1 million in additional general-fund revenues (largely transient-occupancy tax and property taxes) and a set of increased expenditures tied to grants, firefighting strike teams and personnel costs. She told the council the city had an estimated $1 million surplus from FY 2023–24 and recommended transferring $1 million to the infrastructure fund.
Connie said the staff report included a recommended reclassification to create a distinct Measure D TOT fund to separate that revenue from restricted development-impact (in-lieu) fees. The midyear package also accounted for a fairgrounds shortfall staff estimated would have a net effect of about $208,000; staff noted a large portion of that figure was higher-than-anticipated utilities and landscaping costs.
Council discussion touched on oversight for loan repayments tied to development-impact fees, with staff describing current manual tracking and planned improvements once a new enterprise resource system is implemented. The council also discussed a previously approved $2 million development-impact-fee loan connected to the Lincoln Avenue Apartments; staff said obligations are being worked on and will be brought back to council.
Council then moved and adopted the midyear-resolution by roll call (Eisenberg: Aye; Cooper: Aye; Giff: Aye; Vice Mayor Lopez Ortega: Aye; Mayor Williams: Aye).
Why it matters: The changes update revenue and expenditure estimates, formalize a Measure D fund for clearer reporting of TOT, and free up infrastructure funding the council prioritized.
What’s next: Staff will finalize accounting at year-end, return with details on loan obligations connected to development-impact-fee loans (Lincoln Avenue Apartments), and implement a separate Measure D fund.
