A table from the Carson City 2024 final budget showing full-time equivalent employees.
The Carson City Board of Supervisors unanimously approved the city’s final budget on Thursday, paving the way forward for fiscal year 2024, which starts July 1.
Projected revenue for Carson City is about $195.6 million, with estimated expenditures around $193.7 million. This includes governmental funds, like the general fund, and proprietary enterprise funds like the water fund. About $11 million is budgeted for debt service.
For the general fund, which covers public safety and other essential services, a $114.4 million budget includes $102.3 million in revenue and a beginning fund balance of about $12.2 million. An ending fund balance of roughly $9.9 million represents about 11 percent of expenditures for next year.
More than $9 million will be transferred from the general fund for capital improvements and maintenance:
“This includes $3.4 million from landfill revenues that are being set aside for landfill capital improvements and equipment replacement and $825,000 in extraordinary maintenance that will be spent on facility improvements such as roof and HVAC replacements,” reads an introduction to the budget signed by City Manager Nancy Paulson.
According to the final budget document, the city’s workforce will grow from 683.33 full-time equivalent employees — estimated for the current year — to 695.33 FTE in fiscal year 2024, an addition of 12 positions. Eight of those will be funded from the general fund, and the remaining funded through grants.
In April, supervisors approved the tentative budget including about $1.9 million in supplemental requests from city departments. Different than capital improvement requests, supplemental requests add to an existing operating budget. Initial supplemental requests from city departments totaled $3.2 million. The smaller amount approved was what was recommended by the city finance department.
Carson City Chief Financial Officer Sheri Russell-Benabou told the Appeal the budget process is long but involves the entire city government.
“I think we’ve come to a good result,” she said.
In other action:
• Supervisors unanimously approved using undesignated federal funding from the American Rescue Plan Act to help rehabilitate eight tennis courts at Centennial Park.
The change in ARPA expenditures added $410,000 to the tennis court project, on top of $330,000 already allocated for rehabilitation of four courts. The total project budget is $1.25 million, with $740,000 coming from ARPA funds. Other sources for the project include capital improvement funding, quality-of-life funding (from a quarter-cent sales tax approved by Carson City voters in 1996) and a donation from the Foundation for Carson City Parks and Recreation.
The city has $431,601 in undesignated ARPA funding remaining.
• Supervisors convened as the Redevelopment Authority and approved the authority’s final budget for fiscal year 2024.
According to budget documents, the RA final budget contains three governmental funds with total estimated expenditures of about $4.7 million. Expenditures for the redevelopment revolving fund total about $3.82 million for the next fiscal year and include the following: $50,000 for arts and culture events; $25,000 for Nevada Day; $22,000 for farmers market; $10,000 for Silver & Snowflake Christmas tree lighting; $15,000 for Fourth of July fireworks; $370,800 for the sales tax reimbursement incentive program for Southgate Mall and Carson Mall; $227,758 for Richard Campagni (auto dealer) incentive; $285,650 for Michael Hohl (auto dealer) incentive; $25,000 for special event street closures; $25,000 for the Facade Improvement Program; $25,000 for downtown equipment and infrastructure replacement; $20,000 for the sidewalk and utility assistance program; $200,000 for sidewalk and ADA improvements; $10,500 for ADA improvements at Bob Boldrick Theater; $75,000 for Mills Park walkway replacement; $400,000 for East William Complete Streets; $100,000 for Stewart Street streetscape and sidewalk; $75,000 for the downtown gateway feature; $400,000 for the engine house arch; $200,000 for Appion signal construction; $1.1 million for community center HVAC; $20,000 for community center interior signage; $25,000 for the downtown trash enclosure; $67,000 for the Foreman Roberts House; and $50,000 for the Marv Teixeira sound system.
• Supervisors approved the East Carson City Area Drainage Plan that was developed in partnership with the Carson Water Subconservancy District and funded by FEMA. Carson City Public Works is the technical lead on the plan and will look for future funding opportunities for channel, culvert and storm drain improvements in the Pinion Hills neighborhood east of the Carson River.
• Supervisors approved assessments for the Downtown Neighborhood Improvement District and the South Carson Neighborhood Improvement District as well as amended ordinances governing those districts.
Established in 2016 and 2021, respectively, the DNID and SCNID were designed to help pay for ongoing maintenance costs for improvements downtown and for the South Carson Complete Streets project. Assessments are distributed among commercial property owners in the districts.
The amended ordinances require the assessment methodology include projected costs for five years out and any periodic maintenance costs “to avoid sudden increases in the annual assessment when such maintenance is scheduled to occur.”
• Supervisors appointed Carson resident Joseph Scalia to the Audit Committee for a partial term ending in December 2024.
The appointment is for a citizen-at-large position. The five-member committee makes recommendations on the city’s financial reporting and internal controls.
Scalia described how he works as a compliance manager for large pharmacies spread across multiple states. He said he wants to give back to the community because “it’s truly my home.”