TO: Board of Directors
FROM: Steven Lederer, Director of Public Works
REPORT BY: Kat Chambers, Staff Services Analyst II
SUBJECT: Public Hearing for the recommended budget and special tax for Fiscal Year 2025-26 for the Silverado Community Services District
RECOMMENDATION
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Conduct a Public Hearing to consider testimony for the Silverado Community Services District on the Fiscal Year 2025-26 recommended budget for a total appropriation of $231,530. (Fiscal Impact: $3,334 Net Use of Fund Balance; Silverado Community Services District; Discretionary)
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BACKGROUND
The recommended budget and assessment for Fiscal Year 2025-26 for the Silverado Community Services District (SCSD) is $231,530. The SCSD’s assessment engineering contractor, NBS, using the Consumer Price Index, calculated a 2.69% increase over the prior fiscal year’s maximum assessment. The maximum special tax will result in revenue totaling $225,146.
Total appropriations of $231,530 include costs for landscaping maintenance, street light repairs, utilities of water and electricity, street sweeping, County Counsel legal services, and administrative services.
Total revenues of $228,196 are expected from collection of special taxes and interest earnings. The variance of $3,334 in appropriations will be pulled from the available fund balance in order to complete landscape upgrades, walking path repairs, and cover increased legal costs.
On February 7, 2025, the SCSD Advisory Committee unanimously approved to endorse the maximum assessment allowable and approved the recommended budget for the Fiscal Year 2025-26.
Requested Actions:
1. Open Public Hearing.
2. Staff reports.
3. Public comment.
4. Close Public Hearing.
5. Continue item to Tuesday, June 24, 2025, consent calendar.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
Subdivision 2850000 |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
A budget must be established to expend funds to cover the obligations of the Silverado Community Services District. Voters approved Ordinance T-1 (SCSD) in 1997 that established the methodology for adopting a special tax to fund the services provided by the District, including street sweeping, street lighting, landscape, walking path maintenance, and administrative costs. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
None, this impacts Fiscal Year 2025-26 only. |
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Consequences if not approved: |
Without budget adoption, SCSD will not have spending authority in Fiscal Year 2025-26 and would default on their obligations. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.