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6/15/26 COUNCIL AGENDA
CITY OF CRESCENT CITY
MAYOR ISAIAH WRIGHT MAYOR PRO TEM CANDACE TINKLER
COUNCIL MEMBER RAY ALTMAN COUNCIL MEMBER JASON GREENOUGH
COUNCIL MEMBER STEVE SHAMBLIN
MONDAY JUNE 15, 2026 6:00 P.M.
This meeting will be held in person at the location listed above. The City will broadcast the meeting on YouTube, however, if there is a technological issue with YouTube, the meeting will continue in person as scheduled. The public may access and participate in the public meeting by (1) attending the meeting in person and making public comment when called for by the Mayor or (2) by submitting a written comment via [email protected] or by filing it with the City Clerk at 377 J Street, Crescent City, California, 95531. All public comments (via email or mail) must be received by the City Clerk prior to 12:00 p.m. the day of the meeting. Please identify the meeting date and agenda item to which your comment pertains in the subject line. Public comments so received will be forwarded to the City Council and posted on the website next to the agenda. Written public comments will not be read aloud during the meeting.
Notice regarding Americans with Disabilities Act: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the meeting, please contact the City Clerk’s office at (707)464- 7483, ext. 12. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.102-35.104 ADA Title II]. For TTYDD use for speech and hearing impaired, please dial 711. A full agenda packet may be reviewed at City Hall, 377 J Street, Crescent City, CA or on our website: www.crescentcity.org
OPEN SESSION
Call to order
Roll call
Pledge of Allegiance
CEREMONIAL ITEMS - None
REPORTS AND PRESENTATIONS
• Crescent City Fire & Rescue - Service Acknowledgment for Vol. Capt. Jerry Cardenas • Introduction of New Employees:
o Building Inspector/Code Enforcement Official:
o Joshua Clark
o Public Works Seasonal Maintenance Workers:
o Evey Delatorre
o Kylin McBride
o Marcellus Weaver
• Forest Moon Festival Report
• 4
th of July Event and Illegal Firework Enforcement Update • Battery Point Apartment Project Update
AGENDA
REGULAR MEETING OF THE
CITY COUNCIL OF THE CITY OF CRESCENT CITY
FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
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6/15/26 COUNCIL AGENDA
PUBLIC COMMENT PERIOD
Any member of the audience is invited to address the City Council on any matter that is within the jurisdiction of the City of Crescent City. Comments of public interest or on matters appearing on the agenda are accepted. Note, however, that the Council is not able to undertake extended discussion or act on non-agendized items. Such items can be referred to staff for appropriate action, which may include placement on a future agenda. All comments shall be directed toward the entire Council. Any comments that are not at the podium are out of order and will not be a part of the public record. After receiving recognition from the Mayor, please state your name and city or county residency for the record. Public comment is limited to three (3) minutes. The public is additionally allotted three minutes each in which to speak on any item on the agenda prior to any action taken by the Council.
CONSENT CALENDAR
The consent calendar contains items deemed to be non-controversial and routine in nature. All items on the consent calendar will be considered as a block and voted upon in one vote unless a member of the City Council “pulls” an item from consent for individual consideration. Public comment will be taken on the consent agenda as a whole, unless an item is pulled. Any pulled item will receive its own public comment opportunity.
1. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period May 16, 2026 through May 29, 2026.
2. Council Minutes
• Recommendation: Approve and adopt the June 1, 2026 minutes of the City Council of the City of Crescent City.
3. Payroll Report
• Recommendation: Receive and file the biweekly payroll reports for the period ending May 30, 2026 paid June 5, 2026.
4. Budget to Actual Summary as of April 30, 2026
• Recommendation: Receive and file budget-to-actual summary of the City’s major operating funds for Fiscal Year 2025-26 as of April 30, 2026
5. Notice of Completion for the Crescent City Highway Safety Improvement Project (HSIP) pedestrian improvement project
• Recommendation: Authorize the City Manager to sign and file a Notice of Completion for the Crescent City HSIP pedestrian improvement project (Contract #2025-1079)
6. Review of Draft Budget and Approval Process for the Del Norte Solid Waste Management Authority for FY 26/27
• Recommendation: Take no action (a lack of response is to be treated as approval of the budget as presented)
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6/15/26 COUNCIL AGENDA
7. Lighthouse Cove Restroom Remodel Contingency and Apartment Exterior Stair Budget Amendment
• Recommendation: Authorize the City Manager to sign an additional $15,000 in future change orders for Lighthouse Cove RV Park Restroom Remodel Project • Approve and adopt Resolution No. 2026-46, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
8. Communications Tower Ground Lease Amendment
• Recommendation: Approve and authorize the City Manager to sign Ground Lease Agreement No. 1 with California Rural Service Area #1, Inc. for the communications tower located on the Amador Tank parcel [APN 120-280-017]
9. Civica Law Group Amendment No. 6
• Recommendation: Approve and authorize the City Manager to sign Amendment No. 6 to the Legal Services Agreement with Civica Law Group
10. Letter of Support For Del Norte Meat Processing Facility • Recommendation: Approve a Letter to USDA from the City Council endorsing the Del Norte Meat Processing Facility
11. Water Supply and Demand Assessment
• Receive and approve the 2026 Annual Water Supply and Demand Assessment
PUBLIC HEARING
12. Public Hearing Annual Job Vacancy Report
• Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Close public hearing
• Further Council discussion
• Give direction as necessary and appropriate as it pertains to vacancies, recruitment and retention
13. Fiscal Year 2026-27 Budget, Position Control, and Appropriations Limit • Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Close public hearing
• Further Council discussion
• Adopt Resolution No. 2026-47, A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CRESCENT CITY ADOPTING THE ANNUAL BUDGET OF THE CITY OF
CRESCENT CITY, INCLUDING ANY ATTACHMENTS AND/OR APPENDICES, FOR FISCAL YEAR 2026-27
• Adopt Resolution 2026-48, A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CRESCENT CITY REVISING THE SALARY SCHEDULE FOR CERTAIN
CONTRACT AND CONFIDENTIAL POSITIONS
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6/15/26 COUNCIL AGENDA
• Adopt Resolution No. 2026-49, A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CRESCENT CITY SELECTING THE ANNUAL ADJUSTMENT FACTORS FOR THE CALCULATION OF THE FISCAL YEAR 2026-27 APPROPRIATIONS
LIMIT FOR THE CITY OF CRESCENT CITY
14. 2025 Urban Water Management Plan
• Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment
• Close public hearing
• Further Council discussion
• Approve and Adopt Resolution No. 2026-50, A Resolution of the City Council of the City of Crescent City Adopting the 2025 Urban Water Management Plan CONTINUING BUSINESS - None
NEW BUSINESS
15. 2025-2030 Del Norte County Comprehensive Economic Development Strategy (CEDS) • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and Authorize the City Manager to sign an Agreement with TPMA, LLC to update the Del Norte County CEDS for the years 2025-2030 • Mayor to appoint and Council to confirm the appointment of two Council Members to a CEDS ad hoc / steering committee
16. Uncharted Shores Academy Lease – 475 7th Street
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comments
• Council discussion and deliberation
• Approve and authorize the City Manager to sign the Lease with Uncharted Shores Academy for 475 7th Street
17. Storm Drain Master Plan
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2026-51, A Resolution of the City Council of the City of Crescent Approving the Storm Drain Master Plan Prepared by GHD Inc. • Receive and approve the GHD Technical Memorandum – Extreme Event October 13, 2025, analysis
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6/15/26 COUNCIL AGENDA
18. Appointment to Ad Hoc Committees
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Mayor to appoint and Council to confirm the appointment of two Council Members to each of the following ad hoc committees: the Lighthouse Cove RV Park ad hoc committee, the Fred Endert Municipal Pool ad hoc committee, Planning Fees ad hoc committee, and Beachfront Park ad hoc committee
CITY COUNCIL ITEMS
➢ Reports, Concerns, Referrals, Council travel and training reports – In accordance with Gov’t Code § 54954.2(a), City Council Members may make brief announcements or brief reports on their own activities. They may ask questions for clarification, make a referral to staff or take action to have staff place a matter of business on a future agenda. ➢ Legislative Matters – Consider miscellaneous legislative matters pertinent to the City of Crescent City. Authorize the Mayor to sign the appropriate letters and/or positions with respect to such matters.
➢ City Manager Report and City Council Directives – Pursuant to Crescent City Municipal Code § 2.08.200, the City Council may instruct the city manager on matters of importance to the administrative services of the City and provide direction with respect to subordinates of the City Manager. (Directives from individual Council Members that are not objected to by any member present shall be considered an order of the City Council.)
ADJOURNMENT
Adjourn to the regular meeting of the City Council of the City of Crescent City on Monday, July 6, 2026 at 6:00 p.m. at the Flynn Center Board Chambers, 981 H Street, Crescent City, CA 95531.
POSTED:
June 11, 2026
/s/ Eric Wier, City Manager for Robin Altman, City Clerk/Administrative Analyst Vision:
The City of Crescent City will continue to stand the test of time and promote quality of life and community pride for our residents, businesses and visitors through leadership, diversity, and teamwork.
Mission:
The purpose of our city is to promote a high quality of life, leadership and services to the residents, businesses, and visitors we serve. The City is dedicated to providing the most efficient, innovative and economically sound municipal services building on our diverse history, culture and unique natural resources.
Values:
Accountability - Honesty & Integrity - Excellent Customer Service - Effective & Active Communication -Teamwork – Fiscally Responsible
Accounts Payable
User:
Printed:
[email protected]
6/2/2026 1:15 PM
Checks by Date - Summary by Check Number
Check No Vendor No Vendor Name Check Date Void Checks Check Amount ACH EDDTAX State of California EDD TAX Auto Pay 05/26/2026 0.00 6,690.36 ACH FITTAX FIT Payroll Taxes Auto Pay 05/26/2026 0.00 26,137.61 ACH PERS2 Public Emp Retirement Sys 05/26/2026 0.00 39,980.12 ACH FITTAX FIT Payroll Taxes Auto Pay 05/19/2026 0.00 42.47 ACH FITTAX FIT Payroll Taxes Auto Pay 05/27/2026 0.00 52.01 451152 AMAZON Amazon Capital Services, Inc 05/18/2026 0.00 1,541.51 451153 BARONEMi Misty Barone 05/18/2026 0.00 55.00
451154 BERRMin Mindy Berry 05/18/2026 0.00 55.00
451155 BERTSC Bertsch-Oceanview Csd 05/18/2026 0.00 8,500.40 451156 BIDDLECK Keith Biddlecom 05/18/2026 0.00 54.00
451157 BLUEST Blue Star Gas Associates 05/18/2026 0.00 197.32 451158 CRENNE C Renner Petroleum Inc 05/18/2026 0.00 4,498.15 451159 CANON Canon Solutions America Inc 05/18/2026 0.00 72.55 451160 CHARTEC Charter Communications 05/18/2026 0.00 1,134.95 451161 CHURCH Churchtree Csd 05/18/2026 0.00 617.87
451162 UB*06441 THOMAS CLARK 05/18/2026 0.00 224.07
451163 CRISSMAN Ted Crissman 05/18/2026 0.00 55.00
451164 DNCOFL D N Co Flood Control Dist 05/18/2026 0.00 603.56 451165 DNCBOS Del Norte County 05/18/2026 0.00 220.00
451166 DNCO Del Norte County 05/18/2026 0.00 2,838.35
451167 DELLMA Dell Marketing LP 05/18/2026 0.00 1,294.19 451168 UB*06439 JONATHAN DILLON-WARD 05/18/2026 0.00 5.75 451169 DISTOP Distributor Operations, Inc. 05/18/2026 0.00 149.33 451170 ENGLUN Englund Marine Supply Co. 05/18/2026 0.00 88.28 451171 EUREKAO Eureka Oxygen Co. 05/18/2026 0.00 88.60
451172 UB*06433 CHARLOTTE FAKIER 05/18/2026 0.00 215.74 451173 VERIZO2 Frontier California Inc 05/18/2026 0.00 1,961.06 451174 FRUGCynt Cynthia Fruguglietti 05/18/2026 0.00 22.00 451175 HDFOWLER H. D. Fowler Company, Inc 05/18/2026 0.00 9,320.31 451176 HACHCO Hach Company Inc 05/18/2026 0.00 4,683.71 451177 HAMWSG Hambro WSG Inc 05/18/2026 0.00 3,733.88
451178 HEMMIN Hemmingsen Contracting Co Inc 05/18/2026 VOID 1,672.46 0.00 451179 UB*06443 JUDY HUGHES 05/18/2026 0.00 119.31
451180 INDUSTST Industrial Steel & Supply Co, Inc 05/18/2026 0.00 74.40 451181 RECALL Iron Mountain 05/18/2026 0.00 153.60
451182 UB*06434 DOMINICK JOHNSON 05/18/2026 0.00 79.18
451183 UB*06440 MONICA LANDO 05/18/2026 0.00 101.42
451184 LONGCHRI Christopher Long 05/18/2026 0.00 129.00 451185 UB*06442 JOCELYN LONNON 05/18/2026 0.00 192.91
451186 UB*06437 ELISABETH MAYERS 05/18/2026 0.00 230.02 451187 MCDANIEL Kenny McDaniel 05/18/2026 0.00 139.00
451188 MISSIO Mission Linen Supply 05/18/2026 0.00 124.33 451189 MORGONL Laurent Morgon 05/18/2026 0.00 139.00
451190 NCCENT NCL of Wisconsin Inc 05/18/2026 0.00 855.69 451191 OREILLY O'Reilly Auto Enterprises LLC 05/18/2026 0.00 86.85 451192 MENDES Pacific Packaging & Supply Co Inc 05/18/2026 0.00 666.82 451193 COMMDEV Parker, Lucas and Associates 05/18/2026 0.00 15,937.50 AP Checks by Date - Summary by Check Number (6/2/2026 1:15 PM) Page 1 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 451194 SUPERI Petrusha Enterprises Inc 05/18/2026 0.00 215.02 451195 QUADLEAS Quadient Leasing USA, Inc 05/18/2026 0.00 234.16 451196 DNDISP Recology Del Norte 05/18/2026 0.00 1,931.16 451197 UB*06444 BRENDA ROBBINS 05/18/2026 0.00 80.02
451198 ROBERTSD Deanna Roberts 05/18/2026 0.00 75.00
451199 UB*06435 ERIC ROGERS 05/18/2026 0.00 150.32
451200 RUPPERTM Merle Ruppert 05/18/2026 0.00 55.00
451201 SPRING SBRK Finance Holdings, Inc 05/18/2026 0.00 2,894.80 451202 SHNCON SHN Consulting Engineers & Geologists In 05/18/2026 0.00 29,137.65 451203 SPERLING Connor Sperling 05/18/2026 0.00 136.00
451204 IAMSTAR Starguard Elite LLC 05/18/2026 0.00 120.00 451205 UB*06436 RANDALL STEWART 05/18/2026 0.00 157.77
451206 DNOFFI Debra Stover 05/18/2026 0.00 42.27
451207 TBPENICK T.B. Penick & Sons, Inc. 05/18/2026 0.00 151,441.50 451208 TIDEWA Tidewater Contractors Inc 05/18/2026 0.00 1,333.45 451209 UB*06438 NATASHA TORRES 05/18/2026 0.00 78.25
451210 UB*06396 GRACE TYRRELL 05/18/2026 0.00 31.40
451211 RAYMOR UBEO West, LLC 05/18/2026 0.00 203.28
451212 CALCARDS US Bank Corporate Pmt Systems 05/18/2026 0.00 14,255.10 451213 USPS USPS (QUADIENT - POC) 05/18/2026 0.00 5,000.00 451214 VEAUTOUR John Veautour 05/18/2026 0.00 392.00
451215 WILLHUD Hudson Williams 05/18/2026 0.00 262.20
451216 UB*06432 THOMAS WILSON 05/18/2026 0.00 250.00
451218 ICMARE Mission Square 05/19/2026 0.00 43.56
451219 CASTATE CA State Disbursement Unit 05/26/2026 0.00 88.84 451220 WAMUTU Crescent City Employees Association 05/26/2026 0.00 90.00 451221 CCPOLI Crescent City Police Officer's Assoc 05/26/2026 0.00 550.00 451222 ICMARE Mission Square 05/26/2026 0.00 4,670.53
451223 PORACRMT PORAC RMT 05/26/2026 0.00 550.00
451224 ATTClets A T & T Corp 05/26/2026 0.00 31.38
451225 ADAMSASH Adams Ashby Group 05/26/2026 0.00 3,000.00 451226 AMAZON Amazon Capital Services, Inc 05/26/2026 0.00 215.01 451227 BLUEST Blue Star Gas Associates 05/26/2026 0.00 11.00 451228 BOBERTZG Gloria Bobertz 05/26/2026 0.00 97.45
451229 ZCANVAWW CA-NV Section 05/26/2026 0.00 285.00
451230 CARAHSOF Carahsoft Technology Corporation 05/26/2026 0.00 1,865.00 451231 CHARTEC Charter Communications 05/26/2026 0.00 1,884.52 451232 CIVICA Civica Law Group APC 05/26/2026 0.00 3,535.60 451233 CLIGM Michael Clig 05/26/2026 0.00 381.00
451234 CUMMIN Cummins Pacific LLC 05/26/2026 0.00 9,010.70 451235 DeCossKr Kris DeCossio 05/26/2026 0.00 75.00
451236 DEFELICE Karen DeFelice 05/26/2026 0.00 139.00
451237 DNTRIBAL DN & Tribal Lands Community Food Council05/26/2026 0.00 780.00 451238 FASTENAL Fastenal Company 05/26/2026 0.00 444.30 451239 FILLIPAJ Jordan Fillippa 05/26/2026 0.00 43.00
451240 FRESWATE Freshwater Environmental Services Inc 05/26/2026 0.00 11,499.50 451241 VERIZO2 Frontier California Inc 05/26/2026 0.00 790.00 451242 GEORGE George Petty Inc 05/26/2026 0.00 84.86
451243 GRSUND GR Sundberg Inc 05/26/2026 0.00 41,836.04 451244 GRAING Grainger 05/26/2026 0.00 77.57
451245 GRIFFINR Richard Griffin 05/26/2026 0.00 64.50
451246 HDFOWLER H. D. Fowler Company, Inc 05/26/2026 0.00 2,697.37 451247 HAMWSG Hambro WSG Inc 05/26/2026 0.00 4,441.69
451248 HEMMIN Hemmingsen Contracting Co Inc 05/26/2026 0.00 1,428.90 451249 HYATTS Shawna Hyatt 05/26/2026 0.00 75.00
451250 INDEPE Independent Business Forms, Inc 05/26/2026 0.00 2,666.92 451251 INDUSTST Industrial Steel & Supply Co, Inc 05/26/2026 0.00 21.26 AP Checks by Date - Summary by Check Number (6/2/2026 1:15 PM) Page 2 Check No Vendor No Vendor Name Check Date Void Checks Check Amount 451252 KERRB Brenda Kerr 05/26/2026 0.00 51.00
451253 LANEG George Michael Lane 05/26/2026 0.00 139.00 451254 MARTINEP Paul Martinez 05/26/2026 0.00 25.00
451255 MISSIO Mission Linen Supply 05/26/2026 0.00 163.52 451256 MITCHELL Mitchell Repair Information Company, LLC 05/26/2026 0.00 3,060.00 451257 UB*06369 DWAYNE MOOREHOUSE 05/26/2026 0.00 234.26 451258 NAVARO Chris Navaro 05/26/2026 0.00 186.30
451259 NORTHR Northridge Electric LLC 05/26/2026 0.00 1,320.00 451260 NORTHWD Northwood Auto Plaza Inc 05/26/2026 0.00 525.00 451261 OREILLY O'Reilly Auto Enterprises LLC 05/26/2026 0.00 1,009.16 451262 PACESUPP Pace Supply Corp 05/26/2026 0.00 1,259.89 451263 MENDES Pacific Packaging & Supply Co Inc 05/26/2026 0.00 258.63 451264 PERIUSD Debra Perius 05/26/2026 0.00 75.00
451265 SUPERI Petrusha Enterprises Inc 05/26/2026 0.00 804.65 451266 RAMSEYC Craig Ramsey 05/26/2026 0.00 55.00
451267 SMITHB Brayden Smith 05/26/2026 0.00 9.30
451268 SRA Smith River Alliance, Inc. 05/26/2026 0.00 628.68 451269 ZCAWTR1 St Wtr Resource Cntrl Brd 05/26/2026 0.00 80.00 451270 DNOFFI Debra Stover 05/26/2026 0.00 294.77
451271 SUBURBAN Suburban Propane, L.P. 05/26/2026 0.00 41.97 451272 THOMASA Thomas and Associates 05/26/2026 0.00 8,256.37 451273 TIDEWA Tidewater Contractors Inc 05/26/2026 0.00 1,319.78 451274 UNIVAR Univar Solutions USA Inc. 05/26/2026 0.00 17,059.08 451275 CALCARDS US Bank Corporate Pmt Systems 05/26/2026 0.00 774.92 451276 UTILITYS Utility Services Associates 05/26/2026 0.00 21,300.00 451277 VANHOOKC Cliff Van Hook 05/26/2026 0.00 154.99
451278 WALPR Ray Walp 05/26/2026 0.00 75.00
451279 YBARRARI Richard Ybarra 05/26/2026 0.00 166.09
451280 ICMARE Mission Square 05/27/2026 0.00 49.38
Report Total (133 checks): 1,672.46 495,489.77
AP Checks by Date - Summary by Check Number (6/2/2026 1:15 PM) Page 3 AP
05-16-26 to 05-29-26 Council
User: [email protected]
Printed: 6/2/2026 1:12:39 PM
Check Numbe Check Date Acct 1 Description Amount Selected For Void 0 5/19/2026 610-000-2188-00000 PR Batch 00222.05.2026 Medicare Employee Portion 8.42 False 0 5/19/2026 610-000-2189-00000 PR Batch 00222.05.2026 Federal Income Tax 25.63 False 0 5/19/2026 610-000-2188-00000 PR Batch 00222.05.2026 Medicare Employer Portion 8.42 False 0 5/26/2026 610-000-2185-00000 PR Batch 00022.05.2026 State Income Tax 2,817.69 False 0 5/26/2026 610-000-2185-00000 PR Batch 00002.05.2026 State Income Tax 3,872.67 False 0 5/26/2026 610-000-2188-00000 PR Batch 00022.05.2026 Medicare Employee Portion 1,334.46 False 0 5/26/2026 610-000-2189-00000 PR Batch 00022.05.2026 Federal Income Tax 7,777.45 False 0 5/26/2026 610-000-2189-00000 PR Batch 00002.05.2026 Federal Income Tax 11,768.98 False 0 5/26/2026 610-000-2188-00000 PR Batch 00002.05.2026 Medicare Employee Portion 1,961.13 False 0 5/26/2026 610-000-2188-00000 PR Batch 00022.05.2026 Medicare Employer Portion 1,334.46 False 0 5/26/2026 610-000-2188-00000 PR Batch 00002.05.2026 Medicare Employer Portion 1,961.13 False 0 5/26/2026 610-000-2187-00000 PR Batch 00022.05.2026 ER PERS Contribution 9,154.81 False 0 5/26/2026 610-000-2187-00000 PR Batch 00002.05.2026 EE PERS Contribution 9,695.82 False 0 5/26/2026 610-000-2187-00000 PR Batch 00002.05.2026 MO EE PERS Contribution 190.84 False 0 5/26/2026 610-000-2187-00000 PR Batch 00002.05.2026 Service Credit Purchase 413.20 False 0 5/26/2026 610-000-2187-00000 PR Batch 00002.05.2026 ER PERS Contribution 12,780.00 False 0 5/26/2026 610-000-2187-00000 PR Batch 00022.05.2026 EE PERS Contribution 7,315.60 False 0 5/26/2026 610-000-2187-00000 PR Batch 00022.05.2026 Survivor Benefit 21.87 False 0 5/26/2026 610-000-2187-00000 PR Batch 00022.05.2026 EE PERS 4850 Contribution 369.85 False 0 5/26/2026 610-000-2187-00000 PR Batch 00002.05.2026 Survivor Benefit 38.13 False 0 5/27/2026 610-000-2188-00000 PR Batch 00333.05.2026 Medicare Employee Portion 9.55 False 0 5/27/2026 610-000-2188-00000 PR Batch 00333.05.2026 Medicare Employer Portion 9.55 False 0 5/27/2026 610-000-2189-00000 PR Batch 00333.05.2026 Federal Income Tax 32.91 False 451152 5/18/2026 001-480-4320-00000 uniforms 21.64 False 451152 5/18/2026 001-240-4390-00000 sign parts 23.47 False 451152 5/18/2026 412-100-4799-COAST Mobile RR/Shower Trailer Supplies - NOT CAP ASSET 75.76 False 451152 5/18/2026 412-100-4799-COAST Mobile RR/Shower Trailer Supplies - NOT CAP ASSET 46.23 False 451152 5/18/2026 001-120-4310-00000 business license paper 31.39 False 451152 5/18/2026 001-240-4390-BCKPK backpacks and supplies 369.24 False 451152 5/18/2026 001-112-4390-00000 forest moon prizes 33.32 False 451152 5/18/2026 001-240-4310-00000 magnetic push pins, dry erase board, eye wash station bottles 223.57 False 451152 5/18/2026 001-240-4390-00000 evidence bags 570.75 False 451152 5/18/2026 420-115-4390-00000 wireless keyboards 51.94 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 1 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451152 5/18/2026 001-112-4390-00000 RETURN: Forest Moon - Prizes -19.47 False 451152 5/18/2026 419-120-4310-00000 planner 3.61 False
451152 5/18/2026 001-120-4310-00000 planner 3.60 False
451152 5/18/2026 413-120-4310-00000 planner 3.60 False
451152 5/18/2026 001-113-4310-00000 pool photos for wall 1.00 False 451152 5/18/2026 412-113-4310-00000 pool photos for wall 0.13 False 451152 5/18/2026 419-113-4310-00000 pool photos for wall 1.01 False 451152 5/18/2026 413-113-4310-00000 pool photos for wall 1.00 False 451152 5/18/2026 001-112-4392-00000 Forest moon - prizes 49.95 False 451152 5/18/2026 001-120-4310-00000 sticky notepads 5.77 False 451152 5/18/2026 413-120-4310-00000 sticky notepads 5.77 False 451152 5/18/2026 419-120-4310-00000 sticky notepads 5.77 False 451153 5/18/2026 412-000-3570-00000 REFUND: 5/21-5/24/26 Stay (Conf# 13349) 50.00 False 451153 5/18/2026 001-000-3221-00000 REFUND: 5/21-5/24/26 Stay (Conf# 13349) 5.00 False 451154 5/18/2026 001-000-3221-00000 REFUND: 07/12-07/22/26 Stay (Conf# 13036) 5.00 False 451154 5/18/2026 412-000-3570-00000 REFUND: 07/12-07/22/26 Stay (Conf# 13036) 50.00 False 451155 5/18/2026 419-372-3821-41028 Monthly Maintenance: Apr 2026 8,500.40 False 451156 5/18/2026 001-480-4530-00000 4/10-4/13/26 - Eugene,OR - Starguard Elite - meals 54.00 False 451157 5/18/2026 001-230-4220-00000 Propane - City Station - Acct# 209979 197.32 False 451158 5/18/2026 001-240-4330-00000 FY26 Fuel for Patrol Cars - Apr 2026 3,620.96 False 451158 5/18/2026 001-240-4330-00000 FY26 Fuel for Patrol Cars - Apr 2026 877.19 False 451159 5/18/2026 001-350-4450-00000 copier maintenance: 03/25/26-04/24/26 50.68 False 451159 5/18/2026 001-350-4450-00000 copier maintenance: 04/25/26-05/24/26 21.87 False 451160 5/18/2026 412-130-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 0.56 False 451160 5/18/2026 001-480-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 2.86 False 451160 5/18/2026 001-364-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.80 False 451160 5/18/2026 001-471-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 2.60 False 451160 5/18/2026 419-371-4230-00000 broadband for security - 05/01/26-05/31/26 100.00 False 451160 5/18/2026 412-114-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 0.29 False 451160 5/18/2026 001-130-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.99 False 451160 5/18/2026 001-470-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 1.37 False 451160 5/18/2026 419-371-4230-00000 Internet Svc (246787001 - Burtschell) - 05/01/26-05/31/26 109.99 False 451160 5/18/2026 412-113-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 0.44 False 451160 5/18/2026 412-100-4230-00000 Internet Service - - 05/01/26-05/31/26 170.00 False 451160 5/18/2026 413-111-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.42 False 451160 5/18/2026 001-113-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.47 False 451160 5/18/2026 413-120-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 20.31 False 451160 5/18/2026 419-111-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.76 False 451160 5/18/2026 001-350-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 9.51 False 451160 5/18/2026 413-130-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 2.00 False 451160 5/18/2026 001-313-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 4.85 False 451160 5/18/2026 001-250-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 4.18 False 451160 5/18/2026 412-120-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.15 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 2 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451160 5/18/2026 419-120-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 20.16 False 451160 5/18/2026 412-111-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 0.56 False 451160 5/18/2026 419-114-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 1.58 False 451160 5/18/2026 001-240-4390-AB109 Cyber Forensics Internet Service - 05/01/26-05/31/26 169.99 False 451160 5/18/2026 413-352-4230-00000 broadband for security - 05/01/26-05/31/26 114.99 False 451160 5/18/2026 001-112-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 7.77 False 451160 5/18/2026 001-114-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 8.17 False 451160 5/18/2026 419-371-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 12.16 False 451160 5/18/2026 413-113-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.47 False 451160 5/18/2026 413-114-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 1.34 False 451160 5/18/2026 419-371-4230-00000 Internet Svc (246595701 - Amador) - - 05/01/26-05/31/26 159.99 False 451160 5/18/2026 001-120-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 18.83 False 451160 5/18/2026 420-115-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 22.83 False 451160 5/18/2026 412-100-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 2.86 False 451160 5/18/2026 001-111-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.65 False 451160 5/18/2026 413-353-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.80 False 451160 5/18/2026 001-251-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 18.44 False 451160 5/18/2026 413-357-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 6.66 False 451160 5/18/2026 419-371-4230-00000 broadband for security - 05/01/26-05/31/26 100.00 False 451160 5/18/2026 419-113-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 3.46 False 451160 5/18/2026 413-352-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 1.70 False 451160 5/18/2026 419-130-4230-00000 177063601 CH Internet Service - 05/01/26-05/31/26 1.99 False 451161 5/18/2026 419-372-3822-41029 Monthly Maintenance: Apr 2026 617.87 False 451162 5/18/2026 419-000-2110-00000 Refund Check 108630-000, 701 KERN ST 224.07 False 451163 5/18/2026 001-000-3221-00000 REFUND: 08/24-08/26/26 Stay (Conf# 13417) 5.00 False 451163 5/18/2026 412-000-3570-00000 REFUND: 08/24-08/26/26 Stay (Conf# 13417) 50.00 False 451164 5/18/2026 419-372-3823-41030 Monthly Maintenance: Apr 2026 603.56 False 451165 5/18/2026 419-113-4450-00000 Board Chamber Rentals - Council Meetings - 4/6/26 & 4/20/26 70.40 False 451165 5/18/2026 001-113-4450-00000 Board Chamber Rentals - Council Meetings - 4/6/26 & 4/20/26 70.40 False 451165 5/18/2026 413-113-4450-00000 Board Chamber Rentals - Council Meetings - 4/6/26 & 4/20/26 70.40 False 451165 5/18/2026 412-113-4450-00000 Board Chamber Rentals - Council Meetings - 4/6/26 & 4/20/26 8.80 False 451166 5/18/2026 117-364-4789-00000 RMRA pass-through per annex agreement - Feb Revenue 1,889.06 False 451166 5/18/2026 115-364-4785-00000 Gas Tax Sec 2105 pass-through per annex agreement - Mar Revenue 398.92 False 451166 5/18/2026 115-364-4787-00000 Gas Tax Sec 2107 pass-through per annex agreement - Mar Revenue 550.37 False 451167 5/18/2026 419-371-4312-00000 Computer refresh for PW manager 854.17 False 451167 5/18/2026 413-353-4312-00000 Computer refresh for PW manager 220.01 False 451167 5/18/2026 001-364-4312-00000 Computer refresh for PW manager 220.01 False 451168 5/18/2026 419-000-2110-00000 Refund Check 113403-000, 940 MURPHY AVE 5.75 False 451169 5/18/2026 001-240-4391-00000 Vehicle parts - MTP-65HD 149.33 False 451170 5/18/2026 413-353-4390-00000 rope & hook 88.28 False 451171 5/18/2026 001-230-4370-00000 cylinder rental 88.60 False 451172 5/18/2026 419-000-2110-00000 Refund Check 113087-000, 1484 MACKEN AVE #B 215.74 False 451173 5/18/2026 413-111-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.71 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 3 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451173 5/18/2026 001-251-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 9.23 False 451173 5/18/2026 420-115-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 11.43 False 451173 5/18/2026 001-350-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 4.76 False 451173 5/18/2026 001-364-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.91 False 451173 5/18/2026 419-120-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 10.09 False 451173 5/18/2026 413-357-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 3.34 False 451173 5/18/2026 001-130-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.99 False 451173 5/18/2026 413-351-4230-00000 707 465-5275 Lab Phone Line - 04/30/26-05/29/26 209.75 False 451173 5/18/2026 001-471-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.30 False 451173 5/18/2026 001-120-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 9.43 False 451173 5/18/2026 412-111-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.29 False 451173 5/18/2026 413-113-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.74 False 451173 5/18/2026 001-470-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.68 False 451173 5/18/2026 001-114-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 4.09 False 451173 5/18/2026 413-353-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.90 False 451173 5/18/2026 001-480-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.43 False 451173 5/18/2026 413-352-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.85 False 451173 5/18/2026 001-113-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.73 False 451173 5/18/2026 413-352-4230-00000 Treatment Plant Phone: 465-3054 - 04/30/26-05/29/26 308.21 False 451173 5/18/2026 412-100-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.43 False 451173 5/18/2026 419-371-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 6.09 False 451173 5/18/2026 419-114-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.78 False 451173 5/18/2026 419-113-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.73 False 451173 5/18/2026 419-111-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.88 False 451173 5/18/2026 419-130-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.00 False 451173 5/18/2026 412-130-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.28 False 451173 5/18/2026 001-471-4230-00000 Cult Cntr Elev Alrm 707-464-4582 - 04/30/26-05/29/26 116.04 False 451173 5/18/2026 001-313-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 2.43 False 451173 5/18/2026 413-130-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.00 False 451173 5/18/2026 001-111-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.83 False 451173 5/18/2026 508-508-4230-00000 707-464-6628 Corp Yard Fax - 04/30/26-05/29/26 186.50 False 451173 5/18/2026 412-114-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.14 False 451173 5/18/2026 001-112-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 3.89 False 451173 5/18/2026 413-120-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 10.16 False 451173 5/18/2026 001-480-4230-00000 707-464-6940 monthly phone - 04/30/26-05/29/26 104.25 False 451173 5/18/2026 413-114-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.68 False 451173 5/18/2026 001-480-4230-00000 707-464-1372 monthly phone - 04/30/26-05/29/26 113.03 False 451173 5/18/2026 001-471-4230-00000 707-465-3914 monthly phone - 04/30/26-05/29/26 117.90 False 451173 5/18/2026 413-352-4230-00000 WWTP phone - 04/30/26-05/29/26 339.82 False 451173 5/18/2026 001-250-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 2.09 False 451173 5/18/2026 412-113-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 0.22 False 451173 5/18/2026 412-120-4230-00000 707 465-4405 downstairs fax - 04/30/26-05/29/26 1.58 False 451173 5/18/2026 001-240-4230-00000 707-465-5129 monthly phone - 04/30/26-05/29/26 186.50 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 4 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451174 5/18/2026 412-000-3570-00000 REFUND: 07/05-07/13/26 Stay (Conf# 13573) 20.00 False 451174 5/18/2026 001-000-3221-00000 REFUND: 07/05-07/13/26 Stay (Conf# 13573) 2.00 False 451175 5/18/2026 419-371-4390-00000 galvanized parts 428.13 False 451175 5/18/2026 001-470-4390-00000 4" RP backflow device/parts Peterson Park 8,437.53 False 451175 5/18/2026 001-364-4390-10025 monument lids 454.65 False 451176 5/18/2026 413-351-4390-00000 Replacement of HACH turbidimeter 4,683.71 False 451177 5/18/2026 413-000-1202-00000 sludge processing 1,476.39 False 451177 5/18/2026 413-000-1202-00000 sludge processing 2,257.49 False 451179 5/18/2026 419-000-2110-00000 Refund Check 009703-001, 1035 KELLER AVE 119.31 False 451180 5/18/2026 001-112-4390-00000 flower basket parts 74.40 False 451181 5/18/2026 001-113-4450-00000 Document shredding svc - 03/25/26-04/21/26 49.15 False 451181 5/18/2026 419-113-4450-00000 Document shredding svc - 03/25/26-04/21/26 49.16 False 451181 5/18/2026 413-113-4450-00000 Document shredding svc - 03/25/26-04/21/26 49.15 False 451181 5/18/2026 412-113-4450-00000 Document shredding svc - 03/25/26-04/21/26 6.14 False 451182 5/18/2026 419-000-2110-00000 Refund Check 112941-000, 309 HILL ST 79.18 False 451183 5/18/2026 419-000-2110-00000 Refund Check 112167-000, 2440 DODANE AVE 101.42 False 451184 5/18/2026 413-357-4530-00000 4/10-4/11/26 - Auburn, CA - Pick up WWTP part - meals 129.00 False 451185 5/18/2026 419-000-2110-00000 Refund Check 113448-000, 195 DREAM ST 192.91 False 451186 5/18/2026 419-000-2110-00000 Refund Check 112396-000, 241 BREAKWATER DR 230.02 False 451187 5/18/2026 001-000-3221-00000 REFUND: 5/21-5/23/26 Stay (Conf# 13423) 12.64 False 451187 5/18/2026 412-000-3570-00000 REFUND: 5/21-5/23/26 Stay (Conf# 13423) 126.36 False 451188 5/18/2026 413-351-4320-00000 FY 26 Laundry services/uniforms 26.19 False 451188 5/18/2026 001-480-4370-00000 janitorial supplies - mats 72.48 False 451188 5/18/2026 413-113-4370-00000 City Hall Mats 0.42 False 451188 5/18/2026 001-114-4370-00000 City Hall Mats 0.99 False 451188 5/18/2026 413-130-4370-00000 City Hall Mats 0.24 False 451188 5/18/2026 001-364-4370-00000 City Hall Mats 0.47 False 451188 5/18/2026 001-112-4370-00000 City Hall Mats 0.95 False 451188 5/18/2026 001-250-4370-00000 City Hall Mats 0.51 False 451188 5/18/2026 419-120-4370-00000 City Hall Mats 2.47 False 451188 5/18/2026 419-113-4370-00000 City Hall Mats 0.42 False 451188 5/18/2026 419-111-4370-00000 City Hall Mats 0.46 False 451188 5/18/2026 001-470-4370-00000 City Hall Mats 0.17 False 451188 5/18/2026 412-100-4370-00000 City Hall Mats 0.35 False 451188 5/18/2026 001-350-4370-00000 City Hall Mats 1.16 False 451188 5/18/2026 419-371-4370-00000 City Hall Mats 1.49 False 451188 5/18/2026 412-113-4370-00000 City Hall Mats 0.06 False 451188 5/18/2026 413-120-4370-00000 City Hall Mats 2.48 False 451188 5/18/2026 412-130-4370-00000 City Hall Mats 0.07 False 451188 5/18/2026 413-357-4370-00000 City Hall Mats 0.82 False 451188 5/18/2026 419-130-4370-00000 City Hall Mats 0.25 False 451188 5/18/2026 001-111-4370-00000 City Hall Mats 0.45 False 451188 5/18/2026 413-353-4370-00000 City Hall Mats 0.47 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 5 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451188 5/18/2026 001-113-4370-00000 City Hall Mats 0.42 False 451188 5/18/2026 413-352-4370-00000 City Hall Mats 0.20 False 451188 5/18/2026 001-313-4370-00000 City Hall Mats 0.59 False 451188 5/18/2026 413-114-4370-00000 City Hall Mats 0.17 False 451188 5/18/2026 412-114-4370-00000 City Hall Mats 0.03 False 451188 5/18/2026 001-120-4370-00000 City Hall Mats 2.30 False 451188 5/18/2026 001-130-4370-00000 City Hall Mats 0.48 False 451188 5/18/2026 412-111-4370-00000 City Hall Mats 0.07 False 451188 5/18/2026 420-115-4370-00000 City Hall Mats 2.79 False 451188 5/18/2026 412-120-4370-00000 City Hall Mats 0.39 False 451188 5/18/2026 413-111-4370-00000 City Hall Mats 0.42 False 451188 5/18/2026 419-114-4370-00000 City Hall Mats 0.19 False 451188 5/18/2026 001-480-4370-00000 City Hall Mats 0.35 False 451188 5/18/2026 001-251-4370-00000 City Hall Mats 2.25 False 451188 5/18/2026 001-471-4370-00000 City Hall Mats 0.31 False 451189 5/18/2026 412-000-3570-00000 REFUND: 5/26-5/28/26 stay (Conf# 13728) 126.36 False 451189 5/18/2026 001-000-3221-00000 REFUND: 5/26-5/28/26 stay (Conf# 13728) 12.64 False 451190 5/18/2026 413-000-2122-00000 FY26 Reagents and Other Lab Supplies - TAX -68.30 False 451190 5/18/2026 413-351-4390-00000 FY26 Reagents and Other Lab Supplies 923.99 False 451191 5/18/2026 508-508-4390-00000 hose & clamps 11.68 False 451191 5/18/2026 001-230-4390-00000 truck wash & cleaning supplies for apparatus maintenance 75.17 False 451192 5/18/2026 508-508-4370-00000 Janitorial Supplies- City-Wide 33.34 False 451192 5/18/2026 001-114-4370-00000 Janitorial Supplies- City-Wide 2.66 False 451192 5/18/2026 001-113-4370-00000 Janitorial Supplies- City-Wide 2.67 False 451192 5/18/2026 413-352-4370-00000 Janitorial Supplies- City-Wide 26.67 False 451192 5/18/2026 001-120-4370-00000 Janitorial Supplies- City-Wide 10.67 False 451192 5/18/2026 001-251-4370-00000 Janitorial Supplies- City-Wide 1.34 False 451192 5/18/2026 412-100-4370-00000 Janitorial Supplies- City-Wide 26.67 False 451192 5/18/2026 001-350-4370-00000 Janitorial Supplies- City-Wide 76.02 False 451192 5/18/2026 413-120-4370-00000 Janitorial Supplies- City-Wide 2.67 False 451192 5/18/2026 001-470-4370-00000 Janitorial Supplies- City-Wide 300.07 False 451192 5/18/2026 419-120-4370-00000 Janitorial Supplies- City-Wide 2.67 False 451192 5/18/2026 420-115-4370-00000 Janitorial Supplies- City-Wide 2.66 False 451192 5/18/2026 001-240-4370-00000 Janitorial Supplies- City-Wide 26.67 False 451192 5/18/2026 506-506-4370-00000 Janitorial Supplies- City-Wide 26.68 False 451192 5/18/2026 001-471-4370-00000 Janitorial Supplies- City-Wide 26.67 False 451192 5/18/2026 001-313-4370-00000 Janitorial Supplies- City-Wide 2.67 False 451192 5/18/2026 001-111-4370-00000 Janitorial Supplies- City-Wide 2.67 False 451192 5/18/2026 001-480-4370-00000 Janitorial Supplies- City-Wide 66.68 False 451193 5/18/2026 161-485-4409-24BAL BA Program Forgivable Loan: Program Operator Services - Mar 2026 5,100.00 False 451193 5/18/2026 161-485-4409-24BAL BA Program Forgivable Loan: Program Operator Services - Apr 2026 10,837.50 False 451194 5/18/2026 001-480-4230-00000 Alarm services - Pool (late fee) 1.76 False 451194 5/18/2026 001-480-4230-00000 Alarm services - Pool 211.50 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 6 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451194 5/18/2026 001-480-4230-00000 Alarm services - Pool (late fee) 1.76 False 451196 5/18/2026 412-100-4225-00000 FY26 Trash & Bin Service - 04/01/26-04/30/26 1,931.16 False 451197 5/18/2026 419-000-2110-00000 Refund Check 008999-005, 120 BREAKWATER DR 80.02 False 451198 5/18/2026 001-000-3221-00000 REFUND: 06/20-06/24/26 Stay (Conf# 12888) 6.82 False 451198 5/18/2026 412-000-3570-00000 REFUND: 06/20-06/24/26 Stay (Conf# 12888) 68.18 False 451199 5/18/2026 419-000-2110-00000 Refund Check 108057-000, 311 W ESSEX ST 150.32 False 451200 5/18/2026 001-000-3221-00000 REFUND: 05/27-06/03/26 Stay (Conf# 13537) 5.00 False 451200 5/18/2026 412-000-3570-00000 REFUND: 05/27-06/03/26 Stay (Conf# 13537) 50.00 False 451201 5/18/2026 419-120-4415-00000 Online & IVR Utlity payment processing - Apr 2026 1,447.40 False 451201 5/18/2026 413-120-4415-00000 Online & IVR Utlity payment processing - Apr 2026 1,447.40 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - AR26-03 MURAL - Mar2026 455.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - CITY CNCL MTG - Mar2026 3,752.20 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - BLDG PERM APP - Mar2026 260.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - GP-APR 2025 - Mar 2026 1,105.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - PLAN INQ - Mar 2026 4,043.75 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - SIGN PERM APP - Mar2026 65.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - BUS LIC APP - Mar 2026 780.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - ZOA25-01 SIGN - Mar2026 195.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - PLAN COM MTGS - Mar2026 2,592.20 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - MISC - Mar 2026 6,017.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - PRE APP REV - Mar 2026 1,015.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - UP24-09 THOM DUPX - Mar 1,527.50 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - PLANNING DIR - Mar 2026 1,300.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - BIWEEKLY MTG - Mar 2026 1,480.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - 14 PLX SCHAU - Mar 2026 65.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - AR25-02 RDWD DTWN - Mar 4,355.00 False 451202 5/18/2026 001-313-4409-00000 FY26 Planning services - Task Order 22 - TRANSIT RCTA - Mar2026 130.00 False 451203 5/18/2026 001-240-4380-00000 4/9-4/10/26 - Chico, CA - K9 Re Cert - meals 136.00 False 451204 5/18/2026 001-480-4530-00000 Lifeguard Certifications - R. Cole, B. Lovaas 120.00 False 451205 5/18/2026 419-000-2110-00000 Refund Check 111903-000, 140 WHALEVIEW CT 157.77 False 451206 5/18/2026 001-480-4310-00000 pool office supplies - folder etc 2.92 False 451206 5/18/2026 412-113-4310-00000 File folder for protests 0.55 False 451206 5/18/2026 001-113-4310-00000 File folder for protests 4.39 False 451206 5/18/2026 419-113-4310-00000 File folder for protests 4.39 False 451206 5/18/2026 413-113-4310-00000 File folder for protests 4.39 False 451206 5/18/2026 506-506-4390-00000 calendar 25.63 False 451207 5/18/2026 901-470-4799-TLCL2 Lithomosiac TCC Art Elements: small basket & pebble mosaics - #3 111,441.50 False 451207 5/18/2026 901-470-4799-TLCL2 Lithomosiac TCC Art Elements: small basket & pebble mosaics -#4 40,000.00 False 451208 5/18/2026 001-364-4390-10025 asphalt patches 582.74 False 451208 5/18/2026 001-240-4380-00000 Concrete - PD K9 Kennel 750.71 False 451209 5/18/2026 419-000-2110-00000 Refund Check 113544-000, 1355 PARKWAY DR 78.25 False 451210 5/18/2026 413-000-2110-00000 Refund Check 113003-000, 201 BREAKWATER DR 23.15 False 451210 5/18/2026 419-000-2110-00000 Refund Check 113003-000, 201 BREAKWATER DR 8.25 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 7 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451211 5/18/2026 001-240-4450-00000 Copier maintenance/use - 05/01/26-05/30/26 203.28 False 451212 5/18/2026 001-240-4380-2020S TOWN&COUNTRY: Sgt Kostya Medicine 37.02 False 451212 5/18/2026 001-230-4391-00000 AMAZON: Watercan harness. 47.62 False 451212 5/18/2026 161-485-4409-24BAL GODADDY: Business assistance website 61.98 False 451212 5/18/2026 420-115-4450-00000 NEXTDNS: DNS Filter. 19.90 False 451212 5/18/2026 001-240-4390-AB109 STARLINK: Internet 165.00 False 451212 5/18/2026 001-240-4390-00000 CRYSTAL SPRINGS: water for office 60.00 False 451212 5/18/2026 001-112-4450-00000 GODADDY: VPart.com domain name. 23.19 False 451212 5/18/2026 001-112-4434-00000 DOTERRA: "Forest bathing" supplies. 232.69 False 451212 5/18/2026 001-112-4409-00000 GODADDY: VPart website 275.88 False 451212 5/18/2026 001-230-4390-2020S HOME DEPOT: Tools 486.04 False 451212 5/18/2026 001-240-4380-00000 SP GEORGIA K9: Sgt Murtaugh Equipment 145.32 False 451212 5/18/2026 001-230-4390-00000 THE STUDIO: Patches for uniforms. 396.01 False 451212 5/18/2026 001-111-4409-CLTDV GODADDY: Tolowa cultural tribe website. 63.27 False 451212 5/18/2026 420-115-4450-00000 SPAM HERO: Spam filter. 10.00 False 451212 5/18/2026 001-240-4530-00000 LLRMI.COM: online training - crime scene 150.00 False 451212 5/18/2026 001-112-4450-00000 GODADDY: Downtown plan website. 53.73 False 451212 5/18/2026 001-240-4240-00000 MAILROOM: postage 8.60 False 451212 5/18/2026 001-230-4390-00000 HOME DEPOT: Supplies. 10.80 False 451212 5/18/2026 001-230-4409-00000 FIRE PROGRAMS: Fire archive. 260.00 False 451212 5/18/2026 001-112-4434-00000 GODADDY: Kamome website. 143.01 False 451212 5/18/2026 001-240-4240-00000 MAILROOM: postage 7.42 False 451212 5/18/2026 001-230-4530-2020S SIESRRA RESCUE: Swiftwater Rescue Tech Training Fire Captains 1,240.00 False 451212 5/18/2026 001-240-4393-0VIPS PH: 4/20-4/24/26-Las Vegas Nat'l MUPS Conf - G. Bobertz Lodging 506.82 False 451212 5/18/2026 001-240-4240-00000 MAILROOM: Shipping for gun 161.45 False 451212 5/18/2026 001-230-4530-2020S THE FIRE GROUND: Driver Operator 1B course 1,700.00 False 451212 5/18/2026 001-240-4380-00000 CHEVRON: 4/9-4/10/26 -Chico, CA-K9 Re Cert- C. Sperling- fuel 113.42 False 451212 5/18/2026 001-240-4393-0VIPS PH:4/20-4/24/26-Las Vegas Nat'l MUPS Conf - C. Schneider Lodging 506.82 False 451212 5/18/2026 001-230-4530-00000 SIESRRA RESCUE: Swiftwater Rescue Tech Training Fire Captains 620.00 False 451212 5/18/2026 001-240-4380-00000 EUREKA WAY: 4/9-4/10/26 -Chico, CA-K9 Re Cert- C. Sperling- fuel 90.23 False 451212 5/18/2026 001-240-4390-2020S AED SUPERSTORE: Bag valves for CPR (partial order) 156.96 False 451212 5/18/2026 001-240-4380-00000 OXFORD: 4/9-4/10/26 - Chico,CA-K9 Re Cert- C. Sperling- lodging 123.99 False 451212 5/18/2026 001-240-4320-00000 EMBLEMAUTHORITY: uniform patches 672.00 False 451212 5/18/2026 001-230-4530-00000 BBK LAW: CA public records at training. 50.00 False 451212 5/18/2026 001-112-4450-00000 GODADDY: ED website 137.37 False 451212 5/18/2026 001-240-4380-00000 RAY ALLEN MANUF: Sgt Murtaugh Equipment 477.85 False 451212 5/18/2026 420-115-4312-00000 BUSINESS APPLE: iCloud 33.64 False 451212 5/18/2026 001-240-4530-00000 HYATT: 2/1-2/7/26 - Sac - Code Enf - Mod 1 - R. Griffin - Hotel 847.17 False 451212 5/18/2026 001-240-4530-00000 CNOA: Drug endangered children class. 125.00 False 451212 5/18/2026 001-240-4390-00000 HOMEDEPOT: mounts/bins for armory 69.13 False 451212 5/18/2026 001-240-4393-0VIPS FOX VALLEY TECH: Fees 11.49 False 451212 5/18/2026 001-240-4320-00000 COPQUEST: ID patches for uniforms. 563.38 False 451212 5/18/2026 001-240-4320-00000 COPQUEST: duty belt 98.24 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 8 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451212 5/18/2026 001-240-4240-00000 MAILROOM:: Postage. 15.47 False 451212 5/18/2026 001-240-4320-00000 GALLS: Academy uniforms. 205.78 False 451212 5/18/2026 001-240-4240-00000 UPSP: Postage 78.00 False 451212 5/18/2026 001-240-4393-0VIPS FOX VALLEY TECH: Registration for national missing person conf. 403.29 False 451212 5/18/2026 001-240-4390-00000 INSOUTHRNORSIGN: sign for office 335.50 False 451212 5/18/2026 001-240-4391-00000 SPTIGERTOUGH: Seat covers 503.37 False 451212 5/18/2026 001-240-4320-00000 UNDERARMOUR: Boots. 329.08 False 451212 5/18/2026 001-240-4390-AB109 STARLINK: internet 165.00 False 451212 5/18/2026 001-240-4390-00000 CRYSTAL SPRINGS: water for office 60.00 False 451212 5/18/2026 001-240-4240-00000 MAILROOM: Postage 3.82 False 451212 5/18/2026 001-240-4390-00000 SIRCHIE: Evidence supplies. 171.71 False 451212 5/18/2026 001-240-4530-00000 HYATT: 3/1-3/7/26 - Sac- Code Enf T- Mod 2 - R. Griffin - hotel 115.53 False 451212 5/18/2026 001-240-4530-00000 LOVES ETC:2/1-2/7/26 -Sac - Code Enf - Mod 1 - R. Griffin - fuel 236.11 False 451212 5/18/2026 001-240-4320-00000 COWELL TACTICAL: Outer Carrier vest for Maxwell 670.00 False 451213 5/18/2026 001-000-1510-00000 Postage reset 5,000.00 False 451214 5/18/2026 001-000-3221-00000 REFUND: 5/7-5/13/26 Stay (Conf# 12842) 35.64 False 451214 5/18/2026 412-000-3570-00000 REFUND: 5/7-5/13/26 Stay (Conf# 12842) 356.36 False 451215 5/18/2026 001-480-4530-00000 5/22-5/25/26 Starguard Instr Training - Alameda, CA -meals (ADV) 262.20 False 451216 5/18/2026 419-000-2110-00000 Refund Check 109816-000, 1021 J ST #6 250.00 False 451218 5/19/2026 610-000-2186-00000 Plan # 306752 7.55 False 451218 5/19/2026 610-000-2186-00000 Plan # 306752 36.01 False 451219 5/26/2026 610-000-2170-00000 PR Batch 00002.05.2026 Child Support-CA 88.84 False 451220 5/26/2026 610-000-2184-00000 PR Batch 00002.05.2026 CCEA Monthly Dues 85.00 False 451220 5/26/2026 610-000-2184-00000 PR Batch 00022.05.2026 CCEA Monthly Dues 5.00 False 451221 5/26/2026 610-000-2181-00000 PR Batch 00022.05.2026 CCPOA Dues 550.00 False 451222 5/26/2026 610-000-2178-00000 Plan # 300878 1,975.00 False 451222 5/26/2026 610-000-2178-00000 Plan # 300878 335.00 False 451222 5/26/2026 610-000-2186-00000 Plan # 306752 1,076.99 False 451222 5/26/2026 610-000-2186-00000 Plan # 306752 68.39 False 451222 5/26/2026 610-000-2186-00000 Plan # 306752 225.84 False 451222 5/26/2026 610-000-2178-00000 Plan # 300878 362.93 False 451222 5/26/2026 610-000-2186-00000 Plan # 306752 326.19 False 451222 5/26/2026 610-000-2178-00000 Plan # 300878 300.19 False 451223 5/26/2026 610-000-2182-00000 PR Batch 00022.05.2026 PORAC RMT 4850 50.00 False 451223 5/26/2026 610-000-2182-00000 PR Batch 00022.05.2026 PORAC RMT 500.00 False 451224 5/26/2026 001-240-4230-00000 FY26 DOJ/CLETS Line: 04/01-04/30/26 31.38 False 451225 5/26/2026 159-485-4799-23ASP Front Street CDBG labor compliance - PROG PMT 9 3,000.00 False 451226 5/26/2026 001-240-4310-00000 mesh desk organizers (x3) 134.10 False 451226 5/26/2026 001-112-4390-00000 Forest Moon Festival Stickers 8.65 False 451226 5/26/2026 001-112-4390-00000 FMF- Prizes 33.32 False 451226 5/26/2026 001-112-4390-00000 FMF- Prizes 38.94 False 451227 5/26/2026 001-112-4220-00000 Propane - 240 H St - 1/15/26-2/17/26 - Acct# 1031563 11.00 False 451228 5/26/2026 001-240-4393-0VIPS 4/20-4/24/26-Las Vegas Nat'l MUPS Conf - Meals, parking 97.45 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 9 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451229 5/26/2026 419-371-4550-00000 Michael McAleenan Distribution Cert Request 285.00 False 451230 5/26/2026 420-115-4530-00000 Linkedln Learning Renewal (5 licenses) 1,865.00 False 451231 5/26/2026 412-100-4230-00000 TV and WiFi Services FY26 - 05/01/26-05/31/26 1,884.52 False 451232 5/26/2026 001-250-4410-01405 Legal Services: April 2026 1,169.80 False 451232 5/26/2026 001-250-4410-00000 Legal Services: April 2026 93.30 False 451232 5/26/2026 001-250-4410-120WC Legal Services: April 2026 62.20 False 451232 5/26/2026 001-250-4410-01430 Legal Services: April 2026 2,054.80 False 451232 5/26/2026 001-250-4410-00200 Legal Services: April 2026 155.50 False 451233 5/26/2026 001-000-3221-00000 REFUND: 06/04-06/09/26 Stay (Conf# 13455) 34.64 False 451233 5/26/2026 412-000-3570-00000 REFUND: 06/04-06/09/26 Stay (Conf# 13455) 346.36 False 451234 5/26/2026 419-371-4390-00000 Emergency repair of Amador Tank Transfer Switch 9,010.70 False 451235 5/26/2026 001-313-4560-00000 Planning Commission Stipend - Jan-Mar 2026 75.00 False 451236 5/26/2026 001-000-3221-00000 REEFUND for stay on 06/04-06/06/26 Conf # 12917 12.64 False 451236 5/26/2026 412-000-3570-00000 REEFUND for stay on 06/04-06/06/26 Conf # 12917 126.36 False 451237 5/26/2026 001-112-4409-00000 Farmer's market funding- portable bathrooms shared cost 780.00 False 451238 5/26/2026 413-353-4390-00000 Safety/PW Supplies 74.06 False 451238 5/26/2026 001-364-4390-10025 Safety/PW Supplies 74.07 False 451238 5/26/2026 506-506-4390-00000 Safety/PW Supplies 74.06 False 451238 5/26/2026 508-508-4390-00000 Safety/PW Supplies 74.02 False 451238 5/26/2026 419-371-4390-00000 Safety/PW Supplies 74.06 False 451238 5/26/2026 001-470-4390-00000 Safety/PW Supplies 74.03 False 451239 5/26/2026 001-240-4530-00000 4/26-5/2/26 - Sacramento FTO Training - meals 43.00 False 451240 5/26/2026 419-371-4409-00000 FY26 Cross Connection Services - Task Order 15 1,417.00 False 451240 5/26/2026 001-364-4409-00000 Industrial SWPPP Services - Task order 14 708.50 False 451240 5/26/2026 001-364-4409-00000 Task Order 14 - Stormwater Regulatory Services 1,090.00 False 451240 5/26/2026 419-371-4409-00000 FY26 Water Regulatory Services - Task Order 12 4,905.00 False 451240 5/26/2026 413-352-4409-00000 FY26 Sewer Regulatory Services - Task Order 13 3,379.00 False 451241 5/26/2026 420-115-4230-00000 707-197-0009 monthly phone - 05/02/26-06/01/26 790.00 False 451242 5/26/2026 508-508-4390-00000 brass quick disc switch, eyelets, diodes 84.86 False 451243 5/26/2026 001-364-4450-2020S Measure S Fall 2025 Striping Project - 9/24/25-3/31/26 38,885.50 False 451243 5/26/2026 001-364-4450-10025 Measure S Fall 2025 Striping Project- 9/24/25-3/31/26 2,950.54 False 451244 5/26/2026 001-470-4390-00000 food scale, cleaner 77.57 False 451245 5/26/2026 001-240-4530-00000 4/26-5/2/26 - Sacramento - Code Enf Training - Mod 3: meals 64.50 False 451246 5/26/2026 001-470-4390-00000 pressure vac breaker assembly 863.84 False 451246 5/26/2026 419-371-4390-00000 gate valves 644.13 False 451246 5/26/2026 419-371-4390-00000 water PVC parts 369.41 False 451246 5/26/2026 919-371-4799-37118 water PVC parts 819.99 False 451247 5/26/2026 413-000-1202-00000 sludge processing 2,355.80 False 451247 5/26/2026 413-000-1202-00000 sludge processing 2,085.89 False 451248 5/26/2026 419-371-4390-00000 FY26 Rock to fill excavations - reissue ck 451178 - partial 1,000.23 False 451248 5/26/2026 413-353-4390-00000 FY26 Rock to fill excavations- reissue ck 451178 - partial 214.33 False 451248 5/26/2026 001-364-4390-10025 FY26 Rock to fill excavations- reissue ck 451178 - partial 214.34 False 451249 5/26/2026 001-313-4560-00000 Planning Commission Stipend - Jan-Mar 2026 75.00 False AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 10 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451251 5/26/2026 508-508-4390-00000 late charge 21.26 False 451252 5/26/2026 412-000-3570-00000 REFUND for stay on 05/21/26. Conf# 14001 46.36 False 451252 5/26/2026 001-000-3221-00000 REFUND for stay on 05/21/26. Conf# 14001 4.64 False 451253 5/26/2026 001-000-3221-00000 REFUND for stay on 06/06-06/08/26. Conf# 14150 12.64 False 451253 5/26/2026 412-000-3570-00000 REFUND for stay on 06/06-06/08/26. Conf# 14150 126.36 False 451254 5/26/2026 001-313-4560-00000 Planning Commission Stipend - Mar 2026 25.00 False 451255 5/26/2026 413-351-4320-00000 FY 26 Laundry services/uniforms 18.56 False 451255 5/26/2026 001-480-4370-00000 FY 26 Laundry services- pool mats 72.48 False 451255 5/26/2026 001-480-4370-00000 FY 26 Laundry services- pool mats 72.48 False 451256 5/26/2026 508-508-4450-00000 Mitchell 1 for diag of vehicles -- reissue ck 450732 3,060.00 False 451257 5/26/2026 419-000-2110-00000 Refund Check 110877-000, 455 WILA JEAN RD - - reissue ck 450456 234.26 False 451258 5/26/2026 412-000-3570-00000 REFUND for stay on 05/22-05/25/26. Conf#13606 169.36 False 451258 5/26/2026 001-000-3221-00000 REFUND for stay on 05/22-05/25/26. Conf#13606 16.94 False 451259 5/26/2026 001-364-4450-10025 Light service work for West Condor 1,320.00 False 451260 5/26/2026 001-230-4391-00000 Software update, calibration, VCI Programming for #5100 525.00 False 451261 5/26/2026 508-508-4390-00000 reman head 720.79 False 451261 5/26/2026 508-508-4390-00000 sensor 124.76 False 451261 5/26/2026 508-508-4390-00000 head bolt st - for Ford Ranger 64.07 False 451261 5/26/2026 508-508-4390-00000 filter 99.54 False
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05-16-26 to 05-29-26 Council (6/2/2026) Page 12 of 13 Check Numbe Check Date Acct 1 Description Amount Selected For Void 451275 5/26/2026 413-357-4530-00000 ASHLAND FUEL: 4/10-4/11/26 - Auburn-Long-Pickup WWTP part-fuel 100.00 False 451275 5/26/2026 001-112-4450-00000 LATER.COM - instragram posting annual subscription fee 250.00 False 451275 5/26/2026 413-357-4530-00000 CHEVRON: 4/10-4/11/26 - Auburn- Long- Pickup WWTP part -fuel 157.71 False 451275 5/26/2026 413-357-4530-00000 HOLIDAY INN:4/10-4/11/26 - Auburn-Long-Pickup WWTP part -lodging 285.39 False 451275 5/26/2026 413-357-4530-00000 CHEVRON: 4/10-4/11/26 - Auburn -Long- Pickup WWTP part-fuel 167.01 False 451275 5/26/2026 419-371-4530-00000 CHEVRON: 3/23-3/24/26 - Redding Backflow Test- McAleenan -fuel 31.18 False 451275 5/26/2026 419-371-4530-00000 CHEVRON: 3/23-3/24/26 - Redding Backflow Test- McAleenan - fuel 33.63 False 451275 5/26/2026 001-112-4450-00000 LATER.COM - instragram posting annual subscription fee - REFUND -250.00 False 451276 5/26/2026 419-372-4390-41028 3 days of leak detection and report in BOV 4,650.00 False 451276 5/26/2026 419-371-4450-00000 13 days of leak detection and report 16,650.00 False 451277 5/26/2026 001-350-4311-00000 Boot Reimbursement 154.99 False 451278 5/26/2026 001-313-4560-00000 Planning Commission Stipend - 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AP - 05-16-26 to 05-29-26 Council (6/2/2026) Page 13 of 13 AP
05-16-26 to 05-29-26 Housing
User: [email protected]
Printed: 6/2/2026 1:13:24 PM
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AP - 05-16-26 to 05-29-26 Housing (6/2/2026) Page 1 of 1 1 | P a g e
6/1/26 COUNCIL MINUTES
CITY OF CRESCENT CITY
MAYOR ISAIAH WRIGHT MAYOR PRO TEM CANDACE TINKLER
COUNCIL MEMBER RAY ALTMAN COUNCIL MEMBER JASON GREENOUGH
COUNCIL MEMBER STEVE SHAMBLIN
MONDAY JUNE 1, 2026 6:00 P.M.
CLOSED SESSION
Call to order Mayor Wright called closed session to order at 5:30 p.m.
Roll Call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Council Member Steve Shamblin, Mayor Pro Tem Candace Tinkler, and Mayor Isaiah Wright
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, and City Clerk/Administrative Analyst Robin Altman
• Conference with Real Property Negotiator (Gov. Code § 54956.8): Conference with Real Property Negotiator (Gov. Code § 54956.8): Property: APN 120 280-017; Negotiator:
Eric Wier
There were no comments from the public on closed session items.
OPEN SESSION
Call to order Mayor Wright called the meeting to order at 6:00 p.m.
Roll call Council Members present: Council Member Ray Altman, Council Member Jason Greenough, Council Member Steve Shamblin, Mayor Pro Tem Candace Tinkler, and Mayor Isaiah Wright
Staff members present: City Manager Eric Wier, City Attorney Martha Rice, City Clerk/Administrative Analyst Robin Altman, IT/GIS Technician Taylor Patch, Finance Director Linda Leaver, Economic Development and Grants Manager Bridget Lacey (via Zoom), Recreation Director and Events Coordinator Kelly Feola, Public Works Director Dave Yeager, Police Lieutenant Anthony Lopez, and Police Chief Richard Griffin
Pledge of Allegiance led by Mayor Wright
REPORT OUT OF CLOSED SESSION
City Attorney Rice reported no actions were taken on closed session items.
MINUTES
REGULAR MEETING OF THE
CITY COUNCIL OF THE CITY OF CRESCENT CITY
FLYNN CENTER BOARD CHAMBERS
981 H STREET
CRESCENT CITY, CA 95531
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6/1/26 COUNCIL MINUTES
CEREMONIAL ITEMS
• National Night Out Proclamation
Mayor Wright read the proclamation aloud and presented it to Police Chief Griffin. Chief Griffin detailed the event’s activities.
REPORTS AND PRESENTATIONS - None
PUBLIC COMMENT PERIOD
The following members of the public addressed the Council:
Linda Sutter: spoke in opposition to the rate increase as most of the residents of Crescent City receive financial assistance.
Mario Westphal: opposes the rate increase. Stated that the first year will see a 105% rise in the rates. Urges to explore other rate structures and budgetary adjustments.
Sam Strait: Stating that by raising rates, people will move away to an affordable community. The population will be replaced by newcomers who will sign up for housing assistance.
Donna Westfall: spoke in opposition to the rate increase and spoke about allegations of past corruption. She then handed the City Clerk a stack of protests.
Doug Dye: spoke about his public comments from the last meeting and that he clarified said that he opposed “high density apartments” and on page 3 that it was not the Downtown Revitalization Project, but the “Redwood Downtown Project”.
David Olkowski: spoke in opposition to the rate increases and how it will affect his income. Stated the water rate increase will affect those who grow food.
Janelle Kovald: spoke in support of the rate increase as deferred maintenance needs to be funded.
Roy Thompson: spoke in opposition to the rate increase as it is unaffordable.
Steve Lyon: spoke in opposition to the rate increases and how they escalate so much so fast.
Jody Mangum: spoke in opposition to the rate increase and that the rates need to be in line with the necessary maintenance and repairs. Asked how much has the City received from developers for hookup fees.
Eric Port: spoke in support of the increase as it will end up costing more down the line.
David Garcia: spoke about a proposal to increase TOT with the increased revenues going to the sewer and water funds.
Rev. Rebecca Dyke: spoke on behalf of the Housing Team for True North Organizing Network.
They are in support of the rate increase structure in the interest of long-term health of the infrastructure.
Gloria Carone: spoke about the apartments that are planned to be built across from the Catholic Church and that on street parking is already difficult in the area. 3 | P a g e
6/1/26 COUNCIL MINUTES
Philip Dyke: spoke in support of the rate increases as deferred maintenance is necessary for the WWTP.
Naomi Pena: stated that capacity increase should be considered in the design for improvements because the population is increasing.
Margaret Ann Sargent: stated that the Prop 218 process is unconstitutional.
Cate Classen: spoke about the City receiving grants; creating a community for those who live here not to focus on tourism.
David Wells: stated he does not believe that the Council knew about the apartments being built off of E St. Spoke in opposition on the rate increases and how it will negatively affect those on social security.
CONSENT CALENDAR
1. Warrant Claims List
• Recommendation: Receive and file the warrant claims list for the period May 2, 2026 through May 15, 2026.
2. Council Minutes
• Recommendation: Approve and adopt the May 18, 2026 minutes of the City Council of the City of Crescent City.
3. Payroll Report
• Recommendation: Receive and file the biweekly payroll reports for the period ending May 16, 2026 paid May 22, 2026.
4. List of Proposed Local Street Projects for the Road Repair and Accountability Act of 2017 (SB1)
• Recommendation: Approve and adopt Resolution No. 2026-38, A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF CRESCENT CITY ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-27 TO BE FUNDED BY SB1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
5. Consolidation of the General Municipal Election for 2026 • Recommendation: Approve and adopt Resolution No. 2026-39, A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF CRESCENT CITY DECLARING THE DATE OF THE GENERAL MUNICIPAL ELECTION OF 2026, SPECIFYING THE OFFICES TO BE FILLED, AND REQUESTING CONSOLIDATION OF THE NOVEMBER 3, 2026 CRESCENT CITY GENERAL MUNICIPAL ELECTION WITH THE NOVEMBER 3, 2026 STATEWIDE GENERAL ELECTION
6. Budget Amendment for Additional HCD HOME Grant Funds for the Valhalla Townhomes Project
• Recommendation: Approve and adopt Resolution No. 2026-40, A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
7. Budget Amendment for HAP Revenue/Expense
• Recommendation: Approve and adopt Resolution No. 2026-41, A RESOLUTION OF
THE BOARD OF DIRECTORS OF THE CRESCENT CITY HOUSING AUTHORITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
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6/1/26 COUNCIL MINUTES
Sam Strait: spoke about the number of items on the consent calendar and that it doesn’t allow for the public to obtain more information.
Linda Sutter: stated that it is her understanding that things on the consent calendar were items that were discussed at a previous meeting that the public was not able to attend.
Margaret Ann Sargent: stated that 3
rd and J Street needs to be investigated and that it is a swamp area.
Mayor Pro Tem Tinkler clarified that all of the staff reports on the consent calendar are available to the public at the same time they are made available to the Council.
On a motion by Mayor Pro Tem Tinkler, seconded by Council Member Greenough, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City adopted the consent calendar consisting of items 1-7 as presented.
PUBLIC HEARING
8. Public Hearing: Sewer Rate Increases
• Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment and written protests
• Close public hearing
• Receive preliminary count of water rate protests from the City Clerk
1. If the preliminary count meets the threshold for a successful protest: continue the item to the June 15th meeting to allow time for the City Clerk to validate and tabulate the submitted protests
2. If the preliminary count does not meet the threshold for a successful protest:
Waive full reading, read by title only and adopt Ordinance No. 863, AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING CHAPTER 13.30, SEWER CHARGES, OF TITLE 13, PUBLIC
SERVICES, OF THE CRESCENT CITY MUNICIPAL CODE
Mayor Wright opened the public hearing at 7:03 p.m.
City Manager Wier reported on the history of the sewer fund and that it’s in a structural deficit. It is at a point that we need to raise rates and to do so significantly to have a sustainable Sewer Fund. He explained that the Sewer Fund revenue can only pay for sewer items – it does not go towards the General Fund or the Water Fund. Council Member Greenough asked for the website to be pulled up to show where the information has been placed for public viewing. The website was broadcast for the public to show where the information is contained. Council Member Greenough also asked where the audited numbers can be found from last year; City Manager Wier pulled up the Finance Department page on the website and showed the public where the information is found. Council Member Greenough stated to the public that the City is not being deceptive and that as soon as information is obtained, it is pushed out to the public. City Manager Wier stated that anyone can make an appointment with him to answer any questions. Chris Fisher of Wildan Financial went over the Sewer Rate Study in detail. Council Member Greenough asked if the rate increase includes a “rainy day” fund. Chris Fisher explained the capital reserve that is $1 million. It is not a rainy day fund, it is strictly for capital reserves. City Manager Wier stated the 180-day operating reserve sounds like a lot, however, it is the cash on hand as of June 30th. A debt service payment is due a month later for $1.7million. City Manager Wier asked Mr. Fisher if these rates are consistent with other utilities; Mr. Fisher stated that flexibility was already looked 5 | P a g e
6/1/26 COUNCIL MINUTES
at – the sacrificing would be the reducing of the reserves at the risk of not having the funds needed. The rate structure is consistent.
Donna Westfall: spoke about alleged corruption back in 2007 and would like to see the City receive restitution instead of raising rates.
Sam Strait: There has been a lot of money spent on Beachfront Park and other projects, however, there is no other solution other than to raise rates.
Linda Sutter: stated that for the consent calendar, the public would like to speak on several of the items. Spoke of her concern that if the rates are raised, people will lose their homes.
Shawn Michael Hubert: stated that a few years ago, a flat sewage rate was discussed as well as a water usage rate, however it never happened.
David Sedwick: stated that the costs being implemented slowly was not the Council’s fault, it was the electorate that put forward a referendum that stopped the rate increase. Spoke in favor of the rate increase.
Naomi Pena: would like someone to follow up on a better way to raise money for the WWTP.
Cate Classen: spoke about her Facebook page and that information is desired as well as effective communication from the public to the City. Would like to see grant funding for the WWTP instead of rate increases.
Jody Mangum: NGOs get a lot of governmental money. Spoke about the cost of operations by Jacobs Engineering.
Anonymous: stated that we are the poorest County in the state of California and Eureka is not a comparable city. Would like the rates reworked.
David Olkowski: all of the other towns used as comparable cities have a better economy than us.
Spoke about the water main break on Elk Valley and applauded City staff for fixing it so fast.
Spoke in opposition to the rate increase.
Roy Thompson: asked the Council to take into consideration how this will impact the community.
Dave Wells: asked if low income rate payers get the same bill or do they get a cut rate? Asked if a 5-year projection was presented to the Council about all of the low income housing to be built.
Margaret Ann Sargent: asked the Council to reflect on what has happened in the past and to look into behavioral health. Stated giving a list of only APNs is unconstitutional.
Council Member Greenough asked City Manager Wier to address the large apartment complex and sewer rates. City Manager Wier explained that they will pay their fair share. He further explained using a consumption based rate is challenging. Mayor Pro Tem Tinkler stated that we are bound by law changing the rates based on specific individuals; City Manager Wier stated that the City’s Sewer Fund cannot subsidize any category of people. Council Member Greenough explained that there is not one Council Member who is not listening to the public. They are public servants that have a duty to take care of this piece of infrastructure. Mayor Pro Tem Tinkler stated she is concerned for small businesses and that they may not be prepared for this rate increase.
Would like the Council and community work together to have some help the small businesses with a business plan.
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6/1/26 COUNCIL MINUTES
Mayor Wright asked the public if there were any protests that needed to be turned in, there were no additional protests submitted.
Mayor Wright closed the public hearing at: 8:37 p.m.
City Clerk Altman reported to the Council that the number of protests required for a successful protest was 1,799. The Clerk received 19 protests this evening before the close of the public hearing. The total raw number of sewer protests received by the Clerk was 1,444. The protest failed.
On a motion by Council Member Greenough, seconded by Council Member Shamblin, and carried on a 4-1 polled vote with Council Member Altman voting no, the City Council of the City Of Crescent City waived full reading, read by title only and adopted Ordinance No. 863, AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING CHAPTER 13.30, SEWER CHARGES, OF TITLE 13, PUBLIC SERVICES, OF THE CRESCENT
CITY MUNICIPAL CODE
Mayor Wright called for a recess at 8:40 p.m.; meeting called back to order at 8:50 p.m.
9. Public Hearing: Water Rate Increases
• Recommendation: Open public hearing
• Hear staff report
• Technical questions from the Council
• Receive public comment and written protests
• Close public hearing
• Receive preliminary count of water rate protests from the City Clerk
1. If the preliminary count meets the threshold for a successful protest: continue the item to the June 15th meeting to allow time for the City Clerk to validate and tabulate the submitted protests
2. If the preliminary count does not meet the threshold for a successful protest:
Waive full reading, read by title only and adopt Ordinance No. 862, AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING CHAPTER 13.16, WATER SERVICE RATES, OF TITLE 13,
PUBLIC SERVICES, OF THE CRESCENT CITY MUNICIPAL CODE
Mayor Wright opened the public hearing at 8:51 p.m.
City Manager Wier went over the infrastructure for the City’s water supply. Samantha Ryan of RCAC went over the Water Rate Study in detail. Council Member Shamblin asked about the 6” meter that it only effected a few customers; Ms. Ryan stated there are 4 6” meters.
Sam Strait: this is a huge failure of government and how much money has been spent on other projects and that the ratepayer has to pay more because the infrastructure needs it.
Mike Rickter: asked for the Council to reconsider the percentage that will be raised initially; asked for a 50% increase instead of 105%.
Anonymous: agreed with the previous comment and asked for a lower percentage on the initial rate and that this increase will cause people to lose their homes.
David Olkowski: asked for a shorter amount of time for a water shutoff for a vacation. Encouraged the Council to promote septic systems.
Margaret Ann Sargent: this puts landowners at risk.
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6/1/26 COUNCIL MINUTES
Mayor Pro Tem Tinkler asked City Manager Wier to explain that different rate structures have been discussed; Mr. Wier went into detail about how the rate structure works. Council Member Greenough explained that the reason for the rate increase is to have the funds in the event that something breaks.
Mayor Wright asked the public if there were any protests that needed to be turned in, there were no additional protests submitted.
Mayor Wright closed the public hearing at 9:33 p.m.
City Clerk Altman reported to the Council that the number of protests needed for a successful protest is 2,021. The Clerk received a total of 20 protests at the meeting before the close of the public hearing making the total number of protests received 1,449. The protest has failed.
On a motion by Council Member Greenough, seconded by Mayor Pro Tem Council Member Tinkler, and carried on a 4-1 polled vote with Council Member Altman voting no, the City Council of the City of Crescent City waived full reading, read by title only and adopted Ordinance No. 862,
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING CHAPTER 13.16, WATER SERVICE RATES, OF TITLE 13, PUBLIC SERVICES, OF THE CRESCENT CITY MUNICIPAL CODE.
CONTINUING BUSINESS
10. Military Equipment Use Policy Adoption
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Waive full reading, read by title only and adopt Ordinance No. 864, AN ORDINANCE
OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY CONFIRMING
APPROVAL OF THE CCPD MILITARY EQUIPMENT USE POLICY
City Attorney Rice went over the ordinance and process required to pass.
Anonymous: asked if there was a list of the equipment received by CCPD; Chief Griffin explained the list and where it can be found. Stated nothing changed since the last meeting.
On a motion by Council Member Greenough, seconded by Mayor Pro Tem Tinkler, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City waived full reading, read by title only and adopted Ordinance No. 864, AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF CRESCENT CITY CONFIRMING APPROVAL OF THE CCPD MILITARY EQUIPMENT USE POLICY.
11. Adoption of 2025 California Building Standards Codes • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Waive full reading, read by title only and adopt Ordinance No. 865, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING TITLE 15,
BUILDINGS AND CONSTRUCTION, OF THE CRESCENT CITY MUNICIPAL CODE TO ADOPT THE 2025 CALIFORNIA BUILDING STANDARDS CODES
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6/1/26 COUNCIL MINUTES
City Attorney Rice stated that new building codes recently went into effect and needed to be applied. If we don’t have the most current code, citations cannot be issued. This will allow for better enforcement.
Margaret Ann Sargent: stated it should be reviewed how this impacts property owners.
Anonymous: AB 548 makes violations of State Housing Law a crime and people need their due process rights.
Hoyt Mitchell: asked where are the numbers that show this is required.
On a motion by Council Member Greenough, seconded by Council Member Shamblin, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City waived full reading, read by title only and adopted Ordinance No. 865, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING TITLE 15, BUILDINGS AND CONSTRUCTION, OF THE CRESCENT CITY MUNICIPAL CODE TO ADOPT THE 2025 CALIFORNIA BUILDING STANDARDS CODES.
NEW BUSINESS
12. Retired Annuitant Building Inspector/Code Enforcement Official – Extra Help Position • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2026-42, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF CRESCENT CITY APPOINTING ROBERT MINGES TO
THE RETIRED ANNUITANT POSITION OF BUILDING INSPECTOR/CODE ENFORCEMENT OFFICIAL – EXTRA HELP
City Attorney Rice went over the need to have Dan Minges continue as an extra-help position of Building Inspector/Code Enforcement Official to help with the transition with the recently hired Building Inspector/Code Enforcement Official. Council Member Shamblin asked if this was included in the budget presented at the Workshop; it was.
Hoyt Mitchell: stated there are a lot of businesses that will not pass the Fire Code.
Anonymous: doesn’t seem like the legislature should be taking part of this; says it should only be the Mayor.
On a motion by Mayor Wright, seconded by Mayor Pro Tem Tinkler, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved and adopted Resolution No. 2026-42, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY
APPOINTING ROBERT MINGES TO THE RETIRED ANNUITANT POSITION OF BUILDING INSPECTOR/CODE ENFORCEMENT OFFICIAL – EXTRA HELP.
13. Technical Assistance Planning Grant Amendment No. 2 for the Design of WWTP Rotating Biological Contactor (RBC) Capital Upgrade, Membrane Bioreactor (MBR) Replacement and Biosolids/Digester Optimization Project • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
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6/1/26 COUNCIL MINUTES
• Approve and adopt Resolution No. 2026-43, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPROVING AMENDMENT NO. 2
WITH THE CALIFORNIA STATE WATER RESOURCES CONTROL BOARD FOR THE PURPOSE OF PROJECT NUMBER C-06-8558-110 AND RBC CAPITAL
UPGRADE, MBR MEMBRANE REPLACEMENT, AND BIOSOLIDS/DIGESTER
OPTIMIZATION PROJECT
• Approve and adopt Resolution No. 2026-44, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
City Manager Wier went over the need for this upgrade to the WWTP.
Margaret Ann Sargent: asked why grants weren’t sought after first.
On a motion by Council Member Greenough, seconded by Council Member Shamblin, and carried unanimously on a 5-0 polled vote, the City Council of the City of Crescent City approved and adopted Resolution No. 2026-43, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY APPROVING AMENDMENT NO. 2 WITH THE CALIFORNIA STATE WATER RESOURCES CONTROL BOARD FOR THE PURPOSE OF PROJECT NUMBER C-06-8558- 110 AND RBC CAPITAL UPGRADE, MBR MEMBRANE REPLACEMENT, AND BIOSOLIDS/DIGESTER OPTIMIZATION PROJECT and approved and adopted Resolution No. 2026-44, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY.
14. Ranney Collector Generator and Particle Meter Repairs • Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Approve and adopt Resolution No. 2026-45, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
Public Works Director Yeager went over the project in detail.
There were no comments from the public.
On a motion by Mayor Wright, seconded by Mayor Pro Tem Tinkler, and carried unanimously 0on a 5-0 polled vote, the City Council of the City of Crescent City approved and adopted Resolution No. 2026-45, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY.
Due to the meeting running late, Mayor Pro Tem Tinkler asked to continue the last item until the next meeting; the Council was in consensus.
15. Ad Hoc Committee Appointments
• Recommendation: Hear staff report
• Technical questions from the Council
• Receive public comment
• Further Council discussion
• Mayor to appoint and Council to confirm the appointment of two Council Members to each of the following ad hoc committees: the Lighthouse Cove RV Park ad hoc 10 | P a g e
6/1/26 COUNCIL MINUTES
committee, the Fred Endert Municipal Pool ad hoc committee, Planning Fees ad hoc committee, and Beachfront Park ad hoc committee
CITY COUNCIL ITEMS
➢ Reports, Concerns, Referrals, Council travel and training reports – None ➢ Legislative Matters – None
➢ City Manager Report and City Council Directives – Forest Moon was a success.
ADJOURNMENT
There being no further business to come before the Council, Mayor Wright adjourned the meeting at 10:08 p.m. to the regular meeting of the City Council of the City of Crescent City on Monday, June 15, 2026 at 6:00 p.m. at the Flynn Center Board Chambers, 981 H Street, Crescent City, CA 95531.
ATTEST:
________________
Robin Altman, City Clerk/Administrative Analyst
Home Dept. Regular Pay Overtime Gross Pay Employees Notes City Council (110) 4,209.85 - 4,209.85 5
Administration (111) 24,276.15 802.16 25,078.31 6
Finance (120) 16,584.44 461.56 17,046.00 6
City Attorney (130) 5,982.41 - 5,982.41 1
Fire (230) 18,423.67 2,060.26 20,483.93 5
Police (240) 45,997.15 12,187.90 58,185.05 15
Planning (313) 712.95 - 712.95 1
Public Works (350) 67,831.10 3,379.25 71,210.35 27
Recreation (450) 5,604.80 - 5,604.80 2
Swimming Pool (480) 17,582.46 632.23 18,214.69 19
Housing (490) 12,247.14 - 12,247.14 4
219,452.12 19,523.36 238,975.48 91
Payroll summarized above according to employees' home departments. Actual costs of employees are charged to department / fund where work was performed.
City of Crescent City
Biweekly Payroll Report
Payroll Ending 05/30/2026
Pay Date 06/05/2026
Check Numbers: 111863-111873 (Plus Direct Deposits)
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, FINANCE DIRECTOR
DATE: JUNE 15, 2026
SUBJECT: BUDGET-TO-ACTUAL SUMMARY AS OF APRIL 30, 2026
______________________________________________________________________
RECOMMENDATION
• Receive and file budget-to-actual summary of the City’s major operating funds for Fiscal Year 2025-26 as of April 30, 2026
BACKGROUND
In order to provide timely information to the City Council and to the public, the City’s Finance Department has prepared the attached budget-to-actual reports. These reports provide a summary as of April 30, 2026 of the fiscal year-to-date revenues and expenses of the City’s major operating funds: General Fund, Housing Authority Fund, RV Park Fund, Sewer Fund and Water Fund.
ITEM ANALYSIS
As of April 30, 2026, we are 83% through the fiscal year, with 17% of the year remaining.
It can be helpful to review the percentage of budgeted revenues received and budgeted expenses incurred to date and to compare those percentages to the calendar date.
However, revenues and expenditures are not always even throughout the year for many reasons. Many revenues are not received evenly throughout the year (particularly tax revenues and grant reimbursements), most expenses are not recorded until the invoice is received in the following month, and budgets may include large projects that have not yet been completed.
This report provides a brief summary of the actual revenues and expenditures for the year to date; additional information is provided in the budget-to-actual reports attached. Note the budget numbers in this report include the midyear budget updates that were recently approved.
BUDGET TO ACTUAL SUMMARY AS OF APRIL 30, 2026
JUNE 15, 2026
2 • General Fund
In the General Fund, 69% of budgeted revenues have been received with 31% remaining, and 62% of budgeted expenditures have been incurred with 38% remaining. Many General Fund revenues are received unevenly through the year (sales tax and Measure S are received two months in arrears, TOT and interest are received quarterly, and various property taxes are received in December, January, April, and May).
• Housing Authority Fund
The Housing Authority is funded by monthly disbursements from the federal government, and the monthly housing assistance payments make up the majority of the expenditure budget. Therefore, actual revenues and expenditures usually align closely with how far we are through the fiscal year. At this point, 83% of budgeted revenues have been received with 17% remaining, and 82% of budgeted expenditures have been incurred with 18% remaining.
• RV Park Fund
The RV Park earns revenue primarily from space rents, which are highly seasonal.
As of April 30, 96% of the budgeted revenue has been received with 4% remaining.
At this point in the year, 69% of budgeted operating expenses have been incurred with 31% of the budget remaining.
• Sewer Fund
The Sewer Fund earns revenue primarily from monthly charges to the users of its services. As of April 30, the primary revenue source (monthly service) is on track with 83% of the budget received with 17% remaining. Of total revenues, 75% of the overall budget has been received with 25% remaining. Of the budgeted operating expenses, 64% has been spent with 36% remaining. • Water Fund
The Water Fund earns revenue primarily from monthly charges for service. As of April 30, the primary revenue source (monthly service) is close to budget with 82% of the budget received and 18% remaining. Of total revenues, 81% of the overall budget has been received with 19% remaining. Of the budgeted operating expenses, 68% has been spent with 32% remaining.
• Summary
The following table summarizes the actual revenues and expenses for the City’s five major operating funds, not including encumbrances:
BUDGET TO ACTUAL SUMMARY AS OF APRIL 30, 2026
JUNE 15, 2026
3 • Long-term Liabilities
The City’s long-term liability balances are included in the table below. Net Pension Liability, Net OPEB Liability, Compensated Absences, and Subscriptions Payable are updated annually during the audit process. The Sewer Fund loan balance is updated when payments are made each July. This table does not include interfund balances (amounts owed from one City fund to another).
Budget Actual Remaining $ Remaining %
General Fund
Revenue 11,110,877 7,677,810 3,433,067 31%
Expense 12,773,948 7,950,483 4,823,465 38%
Net (1,663,071) (272,673)
Housing Fund
Revenue 4,844,948 4,036,715 808,233 17%
Expense 4,901,864 4,011,246 890,618 18%
Net (56,916) 25,469
RV Park Fund
Revenue 627,786 603,573 24,213 4%
Expense 667,937 458,595 209,342 31%
Capital Grant Revenue 835,000 15,458 819,542 98%
Capital Expense 1,026,457 27,360 999,097 97%
Net (231,608) 133,076
Sewer Fund
Revenue 6,023,322 4,512,491 1,510,831 25%
Operating Expense 5,627,102 3,619,304 2,007,798 36%
Debt Service 1,697,663 1,697,663 - 0%
Transfer to Sewer CIP Fund 75,000 75,000 - 0%
Transfer to Equipment ISF 16,000 10,271 5,729 36%
Net (1,392,443) (889,746)
Water Fund
Revenue 3,283,720 2,656,775 626,945 19%
Operating Expense 3,340,291 2,280,232 1,060,059 32%
Transfer to Water CIP Fund 400,000 400,000 - 0%
Transfer to Equipment ISF 12,150 7,593 4,557 38%
Net (468,721) (31,050)
Liability Fund Balance As of
Net Pension Liability Multiple 13,260,280 6/30/2025
Net OPEB Liability Multiple 670,734 6/30/2025
Compensated Absences Multiple 994,317 6/30/2025
Subscriptions Payable IT 95,794 6/30/2025
SRF Loan Sewer 25,464,940 7/31/2025
BUDGET TO ACTUAL SUMMARY AS OF APRIL 30, 2026
JUNE 15, 2026
4 FISCAL ANALYSIS
Preparation of this report is informational in nature and has no direct fiscal impact.
STRATEGIC PLAN ASSESSMENT
This report is consistent with Strategic Plan Goal 3 to “Maintain responsible fiscal management and accountability.”
ATTACHMENTS
1. Monthly budget-to-actual report as of April 30, 2026 % of Year Remaining: 17%
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Non-Departmental Revenue
Tax Revenue 1 7,679,300 5,209,249 68% 2,470,051 32% - 2,470,051 32% Licenses & Permits 303,035 307,138 101% (4,103) -1% - (4,103) -1% Interest Income 2 180,000 125,127 70% 54,873 30% - 54,873 30% Lease-Rental Income 38,600 34,403 89% 4,197 11% - 4,197 11% Other Revenue 11,150 25,685 230% (14,535) -130% - (14,535) -130% Departmental Revenue
City Manager 92,377 1,000 1% 91,377 99% - 91,377 99%
Econ Dev / Comm Supp / Grants 141,250 68,318 48% 72,932 52% - 72,932 52% Human Resources 23,795 30 0% 23,765 100% - 23,765 100%
Finance - 400 (400) - (400)
Fire 3 1,455,112 786,436 54% 668,676 46% - 668,676 46%
Police 4 513,109 610,231 119% (97,122) -19% - (97,122) -19% Code Enforcement 100,000 - 0% 100,000 100% - 100,000 100% Building Inspection 93,050 159,769 172% (66,719) -72% - (66,719) -72% Planning 11,100 6,712 60% 4,388 40% - 4,388 40%
Streets 221,494 136,741 62% 84,753 38% - 84,753 38%
Parks 5,000 14,555 291% (9,555) -191% - (9,555) -191%
Cultural Center 16,200 4,176 26% 12,024 74% - 12,024 74% Swimming Pool 226,305 187,838 83% 38,467 17% - 38,467 17% Revenue Total 11,110,877 7,677,810 69% 3,433,067 31% - 3,433,067 31% Non-Departmental Expenditures 210,131 53,937 26% 156,194 74% 63,395 92,799 44% City Council 31,541 22,345 71% 9,196 29% - 9,196 29%
City Manager 185,313 93,199 50% 92,114 50% - 92,114 50% Econ Dev / Comm Supp / Grants 594,980 346,387 58% 248,593 42% 15,945 232,647 39% City Clerk 56,564 44,158 78% 12,406 22% - 12,406 22%
Human Resources 128,526 95,043 74% 33,483 26% 9,040 24,443 19% Finance 409,015 289,570 71% 119,445 29% - 119,445 29%
City Attorney 113,065 73,513 65% 39,552 35% - 39,552 35% Fire 2,272,413 1,446,336 64% 826,077 36% 91,139 734,938 32% Police 4,031,638 2,675,322 66% 1,356,316 34% 290,975 1,065,341 26% City of Crescent City
FY 2025-26 General Fund Operating Report
As of April 30, 2026
Before
Encumbrances
Including
Encumbrances
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Before
Encumbrances
Including
Encumbrances
Code Enforcement 193,065 146,875 76% 46,190 24% - 46,190 24% Building Inspection 177,418 82,605 47% 94,813 53% 36,391 58,421 33% Planning 340,894 238,772 70% 102,122 30% 67,120 35,003 10% Public Works Admin 169,039 122,521 72% 46,518 28% 281 46,237 27% Streets 1,725,847 676,739 39% 1,049,108 61% 121,597 927,511 54% Parks 689,839 462,060 67% 227,779 33% 36,457 191,322 28% Cultural Center 188,827 94,615 50% 94,212 50% 44,419 49,793 26% Swimming Pool 1,255,833 986,485 79% 269,348 21% 53,211 216,136 17% Expenditure Total 12,773,948 7,950,483 62% 4,823,465 38% 829,970 3,993,495 31% Net Operating Results (1,663,071) (272,673)
Notes:
1 Sales tax and Measure S are received 2 months in arrears, so this report reflects revenue earned July - January.
TOT is due quarterly, one month after the quarter ends, so this report reflects revenue earned in the first two quarters. (TOT is also highly seasonal.)
Property taxes and in-lieu are received Dec, Jan, Apr, and May. 2 Interest is received quarterly, the month after each quarter ends, so this report reflects interest earned in the first two quarters. 3 The majority of Fire revenue is for services to the Crescent Fire Protection District which is billed quarterly in arrears. Second quarter was billed in Feb. It also includes revenue of $273k for prior year services that will be included in FY26 revenue. 4 Includes $137k grant revenues for FY25 not received in time for FY25 that will be included in FY26 revenue. % of Year Remaining: 17%
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Revenue
Housing Choice Voucher Program
Housing Assistance Revenue 3,878,959 3,190,481 82% 688,478 18% - 688,478 18% Admin Revenue 580,528 495,703 85% 84,825 15% - 84,825 15% Emergency Housing Voucher Program
Housing Assistance Revenue 20,715 40,092 194% (19,377) -94% - (19,377) -94% Admin Revenue 3,904 8,366 214% (4,462) -114% - (4,462) -114% Service Fees - (77) 77
Mainstream Voucher Program
Housing Assistance Revenue 273,600 228,464 84% 45,136 16% - 45,136 16% Admin Revenue 47,628 39,391 83% 8,237 17% - 8,237 17%
Other Revenues
Interest 6,000 640 11% 5,360 89% - 5,360 89%
Port In - Admin 925 (925) - (925)
Port In - HAP 15,614 12,890 2,724 - 2,724
Recovery - Admin 9,000 3,573 40% 5,427 60% - 5,427 60%
Recovery - HAP 9,000 3,573 40% 5,427 60% - 5,427 60%
HAP Owner Reimbursement - 10,436 (10,436) - (10,436)
Other Revenue - 2,258 (2,258) - (2,258)
Revenue Total 4,844,948 4,036,715 83% 808,233 17% - 808,156 17% Expenditures by Department
City Manager 5,914 3,431 58% 2,483 42% - 2,483 42%
Human Resources 7,409 4,378 59% 3,031 41% 171 2,860 39% Finance 12,173 11,613 95% 560 5% - 560 5%
City Attorney 2,679 668 25% 2,011 75% - 2,011 75%
Housing Authority
Housing Assistance Payments 4,188,888 3,468,406 83% 720,482 17% - 720,482 17% Admin 684,801 522,749 76% 162,052 24% 18,189 143,863 21% Expenditure Total 4,901,864 4,011,246 82% 890,618 18% 18,360 872,258 18% Net Operating Results (56,916) 25,469
City of Crescent City
FY 2025-26 Housing Fund Operating Report
As of April 30, 2026
Before
Encumbrances
Including
Encumbrances
% of Year Remaining: 17%
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Revenue
Interest 10,000 22,627 226% (12,627) -126% - (12,627) ##### Misc Sales 14,500 15,350 106% (850) -6% - (850) -6%
Rental Revenue 1 603,286 565,596 94% 37,690 6% - 37,690 6% Other Revenue - - - - -
Revenue Total 627,786 603,573 96% 24,213 4% - 24,213 4% Operating Expenses by Department
RV Park 559,580 380,764 68% 178,816 32% 29,770 149,046 27% City Council 3,726 2,782 75% 944 25% - 944 25%
City Manager 14,565 10,387 71% 4,178 29% - 4,178 29%
City Clerk 6,662 5,362 80% 1,300 20% - 1,300 20%
Human Resources 3,518 2,096 60% 1,422 40% 82 1,340 38%
Finance 66,682 47,887 72% 18,795 28% 92 18,703 28%
City Attorney 13,204 9,317 71% 3,887 29% - 3,887 29%
Expense Total 667,937 458,595 69% 209,342 31% 29,944 179,398 27% Net Operating Results (40,151) 144,978
Capital Grant Revenue 835,000 15,458 2% 819,542 98% - 819,542 98% Capital Expenses 1,026,457 27,360 3% 999,097 97% 51,224 947,874 92% Net (231,608) 133,076
Notes:
1 Rental revenue is highly seasonal.
City of Crescent City
FY 2025-26 RV Park Fund Operating Report
As of April 30, 2026
Before
Encumbrances
Including
Encumbrances
% of Year Remaining: 17%
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Sewer Fund Revenue
Interest 1 113,900 (1,953) -2% 115,853 102% - 115,853 102% Other Income 2 32,300 53,189 165% (20,889) -65% - (20,889) -65% Charges for Services 4,578,264 3,813,955 83% 764,309 17% - 764,309 17% Sewer Connections 3 300,000 307,445 102% (7,445) -2% - (7,445) -2% Sewer Lab 4 134,400 70,860 53% 63,540 47% - 63,540 47%
County Collection System (CSA) 5 285,524 57,481 20% 228,043 80% - 228,043 80% Grant Revenue 384,860 17,282 4% 367,578 96% - 367,578 96% Transfers In 194,074 194,074 100% - 0% - - 0%
Other Reimbursement - 157 (157) - (157)
Sewer Fund Revenue Total 6,023,322 4,512,491 75% 1,510,831 25% - 1,510,831 25% Sewer Fund Expenses by Dept
City Council 40,433 29,436 73% 10,997 27% - 10,997 27%
City Manager 142,822 104,146 73% 38,676 27% - 38,676 27% Econ Dev / Grants 69,533 50,143 72% 19,390 28% 30 19,360 28% City Clerk 79,906 62,637 78% 17,269 22% - 17,269 22%
Human Resources 23,262 15,602 67% 7,660 33% 368 7,292 31% Finance 495,870 364,627 74% 131,243 26% 6,646 124,597 25% City Attorney 80,366 53,752 67% 26,614 33% - 26,614 33% Sewer Lab 525,519 382,930 73% 142,589 27% 44,223 98,366 19% WWTP Operations 3,049,909 1,852,728 61% 1,197,181 39% 634,519 562,662 18% City Collection System 549,202 385,205 70% 163,997 30% 22,012 141,985 26% County Collection System (CSA) 287,733 123,778 43% 163,955 57% 37,467 126,488 44% WWTP Major Maintenance 282,547 194,319 69% 88,228 31% 249 87,979 31% Operating Expense Total 5,627,102 3,619,304 64% 2,007,798 36% 745,514 1,262,284 22% Debt Service 6 1,697,663 1,697,663 100% - 0% - - 0%
Transfers to Sewer CIP Fund 75,000 75,000 100% - 0% - - 0% Transfers to Equipment ISF 16,000 10,271 64% 5,729 36% - 5,729 36% Sewer Fund Expense Total 7,415,765 5,402,237 73% 2,013,527 27% 745,514 1,268,013 17% Net Sewer Fund Results (1,392,443) (889,746)
City of Crescent City
FY 2025-26 Sewer Fund Operating Report
As of April 30, 2026
Before
Encumbrances
Including
Encumbrances
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Before
Encumbrances
Including
Encumbrances
Sewer CIP Revenues
Transfers in (from Sewer Fund) 75,000 75,000 100% - 0% - - 0% Interest 1 50,000 28,980 58% 21,020 42% - 21,020 42%
Sewer CIP Revenue Total 125,000 103,980 83% 21,020 17% - 21,020 17% Sewer CIP Expenses
RBC Gear Box 62,000 - 0% 62,000 100% - 62,000 100%
Boiler 228,000 - 0% 228,000 100% - 228,000 100%
Influent Gate 35,000 - 0% 35,000 100% 15,000 20,000 57% Primary Influent Valves 120,000 - 0% 120,000 100% - 120,000 100% Influent Screens 200,000 150,438 75% 49,562 25% 1,333 48,230 24% Sewer Mains 225,000 - 0% 225,000 100% - 225,000 100%
Transfers out (to Sewer Fund) 194,074 194,074 100% - 0% - - 0% Sewer CIP Expense Total 1,064,074 344,512 32% 719,562 68% 16,333 703,230 66% Net Sewer CIP Results (939,074) (240,532)
NOTES:
1 Interest is received quarterly, so this report reflects interest earned in the first quarter (Jul - Sep, received in Oct). 2 NSF and late fees for all utility accounts are recorded here and then allocated between water and sewer at the end of the year. 3 Actual results depend on the number of connections requested. 4 Internal lab services are billed quarterly, so this report includes the first 2 quarters; external customers are billed the month following service. 5 Amounts depend on actual expenditures, will be billed to County. 6 Annual debt service payment is made in July.
% of Year Remaining: 17%
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Water Fund Revenue
Interest 90,745 37,483 41% 53,262 59% - 53,262 59%
Rental Revenue 1 24,648 22,590 92% 2,058 8% - 2,058 8%
Other Revenue 2 32,300 6,900 21% 25,400 79% - 25,400 79% Charges for Services 2,695,897 2,198,980 82% 496,917 18% - 496,917 18% Water Connections 3 155,000 144,837 93% 10,163 7% - 10,163 7% Water CSD Admin Revenue 3,300 1,630 49% 1,670 51% - 1,670 51% Other Reimbursements 71,630 34,155 48% 37,475 52% - 37,475 52% Transfers In 210,200 210,200 100% - 0% - - 0%
Water Fund Revenue Total 3,283,720 2,656,775 81% 626,945 19% - 626,945 19% Water Fund Expenses by Department
City Council 39,866 28,930 73% 10,936 27% - 10,936 27%
City Manager 142,933 102,717 72% 40,216 28% - 40,216 28% Econ Dev / Grants 62,941 44,660 71% 18,281 29% 30 18,251 29% City Clerk 73,198 57,073 78% 16,125 22% - 16,125 22%
Human Resources 24,941 16,314 65% 8,627 35% 431 8,197 33% Finance 475,632 349,148 73% 126,484 27% 6,646 119,838 25% City Attorney 69,132 48,550 70% 20,582 30% - 20,582 30% Water Operations 2,302,279 1,552,069 67% 750,210 33% 117,636 632,573 27% Water CSD 149,369 80,771 54% 68,598 46% 46,603 21,995 15% Operating Expense Total 3,340,291 2,280,232 68% 1,060,059 32% 171,346 888,713 27% Transfers to Water CIP Fund 400,000 400,000 100% - 0% - - 0% Transfers to Equipment ISF 12,150 7,593 62% 4,557 38% - 4,557 38% Water Fund Expense Total 3,752,441 2,687,825 72% 1,064,616 28% 171,346 893,270 24% Net Water Fund Results (468,721) (31,050)
City of Crescent City
FY 2025-26 Water Fund Operating Report
As of April 30, 2026
Before
Encumbrances
Including
Encumbrances
Description Notes Budget Actual % Remaining %
Open
Purchase
Orders Remaining %
Before
Encumbrances
Including
Encumbrances
Water CIP Revenues
Transfers in (from Water Fund) 400,000 400,000 100% - 0% - - 0% Interest 50,000 39,770 80% 10,230 20% - 10,230 20%
Grant Revenue 695,122 - 0% 695,122 100% - 695,122 100%
Water CIP Revenue Total 1,145,122 439,770 38% 705,352 62% - 705,352 62% Water CIP Expenses
Ground Source Well 649,122 1,213 0% 647,909 100% 280,226 367,683 57% Surge Protection 814,743 68,472 8% 746,271 92% 642,528 103,743 13% Automatic Meter Reading 606,844 216,770 36% 390,074 64% 45,349 344,725 57% Water Mains 195,107 60,250 31% 134,857 69% - 134,857 69% Transfers out (to Water Fund) 210,200 210,200 100% - 0% - - 0% Water CIP Expense Total 2,476,016 556,906 22% 1,919,110 78% 968,103 951,008 38% Net Water CIP Results (1,330,894) (117,136)
NOTES:
1 Cell tower rent.
2 NSF and late fees are allocated at the end of the year. 3 Includes both the connection fee and charges for equipment/materials related to the connection. Actual results depend on connections requested.
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: DAVID YEAGER, PUBLIC WORKS DIRECTOR
JAMES QUEEN, ENGINEERING PROJECT MANAGER
DATE: JUNE 15, 2026
SUBJECT: NOTICE OF COMPLETION FOR THE CRESCENT CITY HIGHWAY
SAFETY IMPORVEMENT PROJECT (HSIP) PEDESTRIAN
IMPORVEMENT PROJECT
______________________________________________________________________
RECOMMENDATION
• Authorize the City Manager to sign and file a Notice of Completion for the Crescent City HSIP pedestrian improvement project (Contract #2025-1079)
BACKGROUND
On September 8, 2020, the City Council authorized staff to apply for grant funding through the California Department of Transportation for a Local Road Safety Plan (LRSP). On September 10, 2021, the City was awarded $36,000 in grant funding and contributed an additional $4,000 in matching funds for the project. The City entered into a professional services agreement (PSA) with PlanWest Partners, Inc. on August 2, 2021 to assist the City with developing the LRSP and an application for a Highway Safety Improvement Program (HSIP) grant.
From 2021 to 2022, the City developed a Local Road Safety Plan that utilized the best available data related to roadway incidents within the City limits. This included analysis of data from the Statewide Integrated Traffic Records System (SWITRS) and the Transportation Injury Mapping System (TIMS). In addition, comments were collected from the public through an interactive map about potential safety areas. Through this process, the LRSP identified pedestrians as one of the plan's six challenge/emphasis areas. For this reason, pedestrian crossing was identified as a systemic countermeasure that could be implemented citywide and an application for grant funding was submitted through the California Department of Transportation to fund pedestrian improvements through the Local Highway Safety Improvement Program (HSIP).
On December 13, 2023, the City was notified of the publication of the Project List for the HSIP and pending award of $225,000 (plus a $25,000 City match) for the requested grant.
On May 15, 2024, the City received the allocation letter for the requested grant.
HSIP CONSTRUCTION PROJECT 2026 NOTICE OF COMPLETION
June 15, 2026
2 On June 3, 2024, the City Council approved and adopted Resolution No. 2024-43 authorizing the City Manager to execute an agreement with Caltrans for the acceptance of this HSIP grant.
The advertisement requesting bids for a Pedestrian Improvement project occurred on March 25, 2025. Four responsive bids were received on April 24th, 2025, with Tidewater Contractors being the low bidder.
By September 29, 2025, Tidewater Contractors was substantially complete with their bid work including minor changes to the scope. Change Order #2 was created to adjust the quantities completed. The result of this adjustment was a Change Order resulting in a credit to the City.
In discussions with Local Assistance for Caltrans, it was requested that a revised scope of work be submitted, as the work completed to date did not match the scope of work submitted in the 2022 grant request. Caltrans wished to review and approve this revised scope of work to verify that the completed work follows the original grant proposal which received the grant award.
The 2022 grant request contained five plan sheets, of which four of the sheets had already been completed through other contracts, or would be completed under future contracts and agreements - specifically the Battery Point Housing project and the upcoming Beachfront Park Phase 1C project. The infill of any sidewalk sections was also determined to be an ineligible grant expense. For example, the grant does not cover placing sidewalks between existing concrete paths and new ADA corners to create ADA accessible pathways.
The revised scope included improving the ADA ramps and crosswalks for the one page of plans originally submitted that was not performed elsewhere in the original grant application. Additional pedestrian crosswalks and striping were added to conform to the original grant objectives. The scope and budget were increased to fully utilize the available $225,000 grant funding by adding work that is reimbursable.
Caltrans notified the City on December 10, 2025 that the revised scope of work had been approved and would be reimbursed through the HSIP grant program.
ITEM ANALYSIS
The base bid of $253,064.00 included the furnishing of the labor, materials, and equipment for the installation of 11 ADA corner ramps, 3,850 square feet of sidewalk, 160 square feet of valley gutters, 430 linear feet of curb and gutter and related asphalt patch back and striping in accordance with the drawings and specifications.
Item # Location Scope
1 Crescent Elk School
G & 11th
Curb & Gutter, ADA Ramp, and sidewalk
2 Valley Gutter
3 Curb & Gutter and ADA Ramp
HSIP CONSTRUCTION PROJECT 2026 NOTICE OF COMPLETION
June 15, 2026
3 4
Curb & Gutter, sidewalk, ADA walk around
reinforced Driveway
5 Joe Hamilton School
E & 10th
Curb & Gutter, sidewalk, and ADA Ramp
6 Curb & Gutter, sidewalk, and ADA Ramp
7 Sidewalk
8 Joe Hamilton School
D & 10th
Curb & Gutter, Sidewalk, and ADA Ramp
9 Curb & Gutter, Sidewalk, and ADA Ramp
10 4
th & A Street
Curb & Gutter, Sidewalk, and ADA Ramp
11 Curb & Gutter, Sidewalk, ADA Ramp, & 12’
Reinforced driveway
12 5
th & A Street Curb & Gutter, Sidewalk, and ADA Ramp
13 5
th & D Street Curb & Gutter, Sidewalk, and ADA Ramp
14 5
th & E Street Curb & Gutter, Sidewalk, and ADA Ramp
15 Curb & Gutter, Sidewalk, and ADA Ramp
16 Joe Hamilton School
C to D & 10th Sidewalk
Contract Change Order #1 was a no cost change order that was superseded by Change Order #2.
Change Order #2 adjusted the original bid quantities based on the work completed in the field. This included both unit quantity increases as well as decreases as well as the unit cost adjustments. The overall adjustment created a credit to the City.
CCO2 –ADJUSTMENTS
TO THE BASE BID
ITEM
NO.
ITEM
DESCRIPTION UNIT Bid QTY.
Work
Completed
this Period
UNIT
PRICE
TOTAL
PRICE
4 Asphalt &
Concrete
Demolition,
Excavation & Prep
SF 135 135.0
$ 14.00 $ 1,890.00
5 Hot Mix Asphalt
Patchback SF 110 110.0 $ 10.00 $ 1,100.00
6 Concrete
Sidewalks &
Ramps - 4" section
SF -
1335 -1335.0
$ 18.00 $ (24,030.00)
7 Reinforced
Concrete Valley
Gutter - 6" section
SF -8 -8.0
$ 30.00 $ (240.00)
9 Concrete Curb &
Gutter LF -124 -124.0 $ 65.00 $ (8,060.00)
11 Thermo 12" stripe
@ crosswalks -
White
LF -124 -124.0
$ 12.00 $ (1,488.00)
HSIP CONSTRUCTION PROJECT 2026 NOTICE OF COMPLETION
June 15, 2026
4 12
Thermo 12" stripe
@ crosswalks -
Yellow
LF -150 -150.0
$ 12.00 $ (1,800.00)
13 Sidewalk only from
D to C - 112LF x
5.5' wide, 1' high
back curb
SF -6 -6.0
$ 30.00 $ (180.00)
17 Reinforced
Concrete Driveway SF 230 230.0 $ 30.00 $ 6,900.00
Total $ (25,908.00)
Contract Change Order #3 consists of the work that was approved by Caltrans to be incorporated into our HSIP project to remain eligible for reimbursement. CCO3 changed the scope of the project by adding additional ADA corners at 7th and A Streets as shown in the grant application. Additional striping and signage was also added to comply with the original grant intent, though at locations completed by the Tidewater Contract. Unit costs have been adjusted to coincide with the revised project scope. Below is the CCO #3 in tabled format.
CCO3 - Scope Change - 7th and A West Side, Additional Striping and Signage ITEM
NO. ITEM DESCRIPTION UNIT Bid QTY.
UNIT
PRICE
TOTAL
PRICE
1 Mobilization LS 1
$ 9,000.00 $ 9,000.00
3 Traffic Control LS 1 $ 4,500.00 $ 4,500.00
4 Asphalt & Concrete
Demolition, Excavation &
Prep
SF 1338.50
$ 15.00 $ 20,077.50
5 Hot Mix Asphalt
Patchback SF 958.0 $ 12.00 $ 11496.00
6 7th & A Concrete
Sidewalks & Ramps - 4"
section
SF 390 $ 21.00
$ 8,190.00
8 7th & A Detectable
Warning Surface - ADA
panel only placed 3'x5'
EA 2 $ 800.00
$ 1,600.00
9 Concrete Curb & Gutter LF 64 $ 75.00 $ 4,800.00
18 Thermo 12" stripe @
crosswalks - White LF 240 $ 13.50 $ 3,240.00
19 Thermo 12" stripe @
crosswalks - Yellow LF 560 $ 13.50 $ 7,560.00
HSIP CONSTRUCTION PROJECT 2026 NOTICE OF COMPLETION
June 15, 2026
5 20 Striping removal SF 100 $ 13.00 $ 1300.00
21 Pedestrian Signs W-11-2
& W16-7P (arrow) with
posts - 24" wide
EA 12 $ 1,180.00
$ 14,160.00
22 Pedestrian Signs W-11-2
& W16-9P (ahead) with
posts - 24" wide
EA 4 $ 1,180.00
$ 4,720.00
$ 90,643.50
Tidewater Contractors, Inc. completed the HSIP Construction Project with the final invoice being received on May 25, 2026. All labor compliance documentation has been submitted and verified.
FISCAL ANALYSIS
Filing a notice of completion does not have a direct fiscal impact. The final 5% retention payment which was withheld from each progress payment and is currently held in a separate City account will be released 30 days after the notice of completion is recorded.
Tidewater Contractors Inc. completed the project on time and slightly over budget. The following tables summarize the projected and final expenditures for the project.
Crescent City HSIP Pedestrian Improvements FY25 Project Projected Cost Tidewater Contractors Inc. Bid Contract $253,064.00
Contract Change Order #1 0
Contract Change Order #2 (25,908.00)
Contract Change Order #3 $88,870
Total Anticipated Project Budget $316,026
Crescent City HSIP Pedestrian Improvements FY25 Project Final Cost Tidewater Contractors Inc. Inc. Bid Contract $253,064.00 Contract Change Order #1 0
Contract Change Order #2 ($25,908.00)
Contract Change Order #3 $90,643.50
Completed Project Budget $317,799.50
The cost overrun was due to increased asphalt patching and demolition in Change Order #3.
The original project budget included the grant funding as well as the required local match.
The City match of $25,000 was allocated from the Measure S budget which annually includes $100,000 for pedestrian improvements. The additional amount needed was also funded with Measure S funds.
HSIP CONSTRUCTION PROJECT 2026 NOTICE OF COMPLETION
June 15, 2026
6 Grant Application: $225,000.00
Original City Match (Measure S): $ 25,000.00
Additional Pedestrian Improvement funds (Measure S) $ 67,799.50 Completed Project Budget: $317,799.50
STRATEGIC PLAN ASSESSMENT
GOAL 1: SUPPORT QUALITY SERVICES, COMMUNITY SAFETY, AND HEALTH TO
ENHANCE THE QUALITY OF LIFE AND EXPERIENCE OF OUR RESIDENTS AND
VISITORS
C. Provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs.
ATTACHMENTS
1. Draft Notice of Completion
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
DATE: JUNE 15, 2026
SUBJECT: REVIEW OF DRAFT BUDGET AND APPROVAL PROCESS FOR THE DEL NORTE SOLID WASTE MANAGEMENT AUTHORITY FOR FY 26/27 ______________________________________________________________________
RECOMMENDATION
Take no action; (a lack of response is to be treated as approval of the budget as presented), or:
If there are any specific comments that should be addressed by the Del Norte Solid Waste Management Authority Board before adoption of this budget, such written comments should be approved and submitted to the Authority. If there is a written objection to the proposed Authority budget, this body should also designate a representative to be present at the Authority meeting scheduled for June 20th so such concerns may be resolved and the Authority may adopt a budget for Fiscal Year 2026/2027 before June 30, 2026.
BACKGROUND
See attached staff report from Tedd Ward, M.S., Director of Del Norte Solid Waste Management Authority.
STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan goals:
• Goal 1: Support quality services, community safety, and health to enhance the quality of life and experience of our residents and visitors
ATTACHMENTS
• Del Norte Solid Waste Management Authority staff report
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: DAVID YEAGER, DIRECTOR OF PUBLIC WORKS
CLIFF VAN HOOK, ENGINEERING PROJECT MANAGER
DATE: JUNE 15, 2026
SUBJECT: LIGHTHOUSE COVE RESTROOM REMODEL CONTINGENCY AND
APARTMENT EXTERIOR STAIR BUDGET ADJUSTMENT
______________________________________________________________________
RECOMMENDATION
• Authorize the City Manager to sign an additional $15,000 in future change orders for Lighthouse Cove RV Park Restroom Remodel Project • Approve and adopt Resolution No. 2026-46, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY
BACKGROUND
In 1963 the City of Crescent City received a State Land Grant and became the owner of certain tidelands and submerged lands including the land where Lighthouse Cove RV Park now sits. The RV Park was originally constructed in 1971 and the City leased the land to a third party for many years. In or around 2006, the City took over the management of what was then “Shoreline RV Park” and began to directly oversee its operations.
After receiving an Economic Development Administration grant, the City embarked on a major remodel for the park in 2015 that included a reduction of the total sites from 192 to 94 and focused on customer experience including the layout of sites, upgrades to utilities, and improved amenities.
During the FY 23-24 budget workshop for the City Council, the Lighthouse Cove RV Park enterprise fund was discussed, and it was brought to the Council’s attention that revenues were not projected to cover future expenses. Increasing revenues was discussed including raising the space rent fees and possibly renting the apartment located above the park’s office and restrooms. A new rate structure was approved for the existing spaces, and staff began to look for opportunities to fund the apartment renovation. The Lighthouse Cove RV Park Project Budget
June 15, 2026
2 1,200 square foot apartment would be rentable with some updating, but since it wasn't ADA compliant, it couldn't be rented out without an alternate ADA accessible rental available.
With a need to increase the overall revenues to improve the guest experience and maintain affordability, the goals became to update the park’s restrooms, provide an ADA accessible rental space, and update the upstairs apartment. After establishing these three goals, City staff applied for and received a grant through the State Coastal Conservancy for $835,000 to achieve the three desired grant deliverables:
• Lighthouse Cove Bathroom Remodel, to serve all patrons of the RV Park and improve the guest experience.
• Install 2 prefabricated ADA compliant cabins along Elk Creek for use as short-term rentals, providing accessible lower-cost accommodations. • Remodel the upstairs Lighthouse Cove Apartment so it can be used for short-term rentals.
The Coastal Conservancy grant objective of providing lower cost accommodations adjacent to the beach will benefit the visiting public allowing them to stay in our coastal community. The project listed above will provide (2) ADA and (1) non-ADA lower-cost short-term rental options. This will increase the Park's overall revenue to ensure a more viable business model, allowing the city to continue making capital improvements such as improving the road within the park.
ITEM ANALYSIS
As the remodeling of the public bathroom is underway and past the halfway point, and a design Request For Proposals (RFP) is being created by staff for the apartment remodel, two items need to be brought before the council for approval so the projects can be funded.
Item #1: Lighthouse Cove RV Park – Restroom Remodel – Provide an additional $20,000 from the RV Park Fund and authorize the City Manager to sign up to an additional $15,000 in future change orders for the Lighthouse Cove Restroom Remodel contract.
On March 16, 2026, Council authorized the City Manager to sign a contract with RH Construction, as well as authorizing the City Manager to sign up to $30,000 of Change Orders. The original contingency approved as requested in the Staff Report was $24,600.
While performing the bathroom remodel, scope changes have occurred to improve the finished product, updating current Building Code deficiencies, and meeting environmental health standards for public restrooms. These changes orders to date total $30,053.80.
Additional change orders may arise requiring the funding beyond the $30,000 authorized limit. Below is a list of the change orders to Date.
Lighthouse Cove RV Park Project Budget
June 15, 2026
3 RH Construction Base Bid $ 194,500.00
Initial requested Contingency $ 24,600.00
Project funding budget as of March 16, 2026 Council approval $ 219,100.00 CO#1a: Change Bath Partitions from CGL to Phenolic. This change was made during the submittal process as the Phenolic partitions are more durable in wet environments. – City Manager has approved CO. $ 887.80 CO#1b: Bathroom Entrance ADA Issues. Code required upgrades to concrete landing and steel rail. – City Manager has approved CO. $ 19,918.00 CO#2a: The installation of Fiber Reinforced Wall paneling (FRP) to cover concrete block walls for aesthetics and sanitary concerns. The CMU block walls uncovered during demolition were rough with crevices for bacteria to develop. – CO #2 approval by City Manager pending Council approval $ 7,270.00 CO#2b: Partial bathroom ceiling demo, correct slope in sanitary drain for upstairs bathroom, and reconstruct ceiling/floor joists as code required. - CO #2 approval by City Manager pending Council approval $ 1,978.00 Total Construction Cost to Date $ 224,553.80
Total Funding to Date $ 219,100.00
Requested additional funding $ 20,000.00
Contingency amount created by budget amendment funding increase $ 14,546.20 Restroom construction contract potential total cost with contingency $ 239,100.00 Temporary restroom rental facilities for park during construction $ 40,000.00 Total Restroom Remodel project cost $ 279,100.00
Due to Building Code required upgrades and environmental health standards, city staff had to proceed on the above change orders. City staff recommend increasing the Restroom Remodel Project budget by $20,000 to cover the existing change orders and create an additional $14,546.20 for contingency. City staff also recommend providing the City Manager authorization to approve an additional $15,000 in Change Orders to utilize the contingency fund if required.
Item #2: Lighthouse Cove RV Park – Apartment Scope Changes On April 20, 2026, the City Council approved a budget adjustment for the apartment remodel portion of the project. It was originally assumed the primary exit from the upstairs apartment would be the existing interior staircase, with a fixed ladder off an exterior deck floor serving as an emergency exit (as opposed to exiting through a window). Upon discussion with Stover Engineering & Chief Gillespie, it was determined that recent Building Code updates prohibited a fixed ladder from being an approved fire exit. This change will require the addition of an exterior staircase off the 2nd story apartment deck.
The April 20th budget amendment brought before the Council contained a $2,500 budget for a prefabricated fixed ladder. The engineer’s estimate for a cedar staircase being constructed at prevailing wage rates is $40,000, requiring an additional $37,500 after crediting the cost of the fixed ladder. In addition, there is a $5,000 fee for Stover Engineering to design the staircase providing structural calculations. In total, City staff Lighthouse Cove RV Park Project Budget
June 15, 2026
4 recommend a budget adjustment of $42,500 to be allocated towards the Apartment project.
FISCAL ANALYSIS
Below is an updated summary of anticipated project costs for the project including the addition of the two new ADA cabins, the public restroom remodel, and the remodeling of the existing upstairs apartment. This budget summary includes Council adoption of the Budget resolution submitted to Council for approval.
Construction – Cabins (including design and permitting) $ 405,700 Construction – Restrooms (including design, permitting, and restroom rental) $ 259,100 Construction – Restrooms June 15, 2026 Resolution for increasing project funding for the restroom remodel
$ 20,000
Construction - Apartment full abatement and rebuild (including design, permitting, construction and April 20, 2026 budget adjustment) $ 363,100
Construction – Apartment June 15, 2026 Resolution for increasing project funding for the apartment exterior stairs
$ 42,500
Total cost for grant deliverables and expanded scope of improvements $ 1,090,400 City staff is requesting a budget amendment of $62,500 for the two items listed above.
The purpose of this funding is to cover existing change orders and provide contingency for any future change orders on the Restroom Remodel. It also provides a pre-bid budget for the RFP to cover the costs for the engineering and construction of the added exterior stairs.
This $62,500 would increase the RV Park funds used for the project to $262,500 after including it with the $200,000 budget amendment approved by Council on April 20, 2026.
The estimated working capital balance in the RV Park Fund as of the end of this fiscal year is $749,954, and the proposed budget for FY 2026-27 would result in a working capital balance of $528,809. The requested $62,500 would reduce the proposed FY 2026-27 working capital to $466,309.
The increased rents received for the rental of the three cabins covered under the grant will provide immediate increased revenue. After construction these three additional revenue streams, conservatively estimated to net over $60,000 annually, can be utilized to make further improvements to the park, such as communication, road and drainage improvements.
STRATEGIC PLAN ASSESSMENT
This action supports the following Strategic Plan Goals:
GOAL 1: SUPPORT QUALITY SERVICES, COMMUNITY SAFETY, AND HEALTH TO
ENHANCE THE QUALITY OF LIFE AND EXPERIENCE OF OUR RESIDENTS AND
VISITORS
5 Lighthouse Cove RV Park Project Budget
June 15, 2026
D. Provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs
GOAL 2: PROMOTE A THRIVING LOCAL ECONOMY
C. Research and implement methods to increase local tourism and funding for tourism promotion
F. Plan and prepare for the growth and future needs of the Crescent City community by:
• Engaging with residents, visitors, and businesses through ongoing marketing of City products, services, and facilities
• Expanding on the success of grant funding by maximizing utilization of opportunities with corresponding community needs
ATTACHMENTS
1. Resolution No. 2026-46 (budget adjustment)
CITY OF CRESCENT CITY RESOLUTION NO. 2026-46 Page 1
RESOLUTION NO. 2026-46
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AMENDING THE FISCAL YEAR 2025-26 BUDGET OF THE CITY OF CRESCENT CITY WHEREAS, the budget for the fiscal year beginning July 1, 2025 and ending June 30, 2026, as submitted by the City Manager, has been reviewed by the City Council and a duly-noticed public hearing held thereon the 16
th day of June 2025; and
WHEREAS, the City Council adopted said budget by way of Resolution No. 2025-24 and has the authority to amend said budget from time to time; and
WHEREAS, the City owns and is responsible for maintenance of Lighthouse Cove RV Park; and WHEREAS, the City of Crescent City relies on the RV Park being a self-sustaining facility; and WHEREAS, the City received a State Coastal Conservancy grant for improvements at Lighthouse Cove RV Park, including the installation of two ADA cabins, refurbishment of the two park restrooms, and updating the upstairs apartment so it can be utilized as a short-term rental unit; and WHEREAS, the City needs to perform unforeseen environmental health and code improvements to the restroom, and increase apartment funding for an added exterior stair in lieu of the fixed ladder off the second floor deck; and
WHEREAS, staff propose to utilize $62,500 of the RV Park’s working capital balance to fund this increased scope of work; and
WHEREAS, fulfillment of these priorities requires an amendment to the City’s Fiscal Year 2025-26 budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY AS FOLLOWS:
1. That the Fiscal Year 2025-26 City of Crescent City Annual Budget is hereby amended and appropriated in the amounts identified below:
Revenue Increase (Decrease) Expenditure Increase (Decrease) RV Park Fund $62,500
2. That the unspent portion of this capital improvement budget will be carried forward to the next fiscal year until the project is completed.
APPROVED and ADOPTED and made effective the same day at a meeting of the City Council of the City of Crescent City held on the 15th day of June 2026 by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: MARTHA D. RICE, CITY ATTORNEY
DATE: JUNE 15, 2026
SUBJECT: COMMUNICATIONS TOWER GROUND LEASE AMENDMENT
______________________________________________________________________
RECOMMENDATION
• Approve and authorize the City Manager to sign Ground Lease Amendment No. 1 with California Rural Service Area #1, Inc. for the communications tower located on the Amador Tank parcel [APN 120-280-017]
BACKGROUND
The City owns a parcel at the corner of Macken Avenue and Amador Street, which is the site the water system’s Amador Tank. In 2006, the City entered into a ground lease with California Rural Service Area #1, Inc. for the siting of a communications tower. The lease allowed the tenant to construct a communications tower and associated equipment in the southeast corner of the parcel. The original rent payment was $1500 per month, with an annual escalation factor. The lease has 10 more years.
In early May, the tenant contacted the City stating that its only sublessee on the tower (TMobile) was vacating the structure due to its merger with US Cellular. The tenant stated that they would need to either terminate the lease and remove the tower or re-negotiate its terms. The City and the tenant have come to an agreement as to modified terms for the remaining 10 years of the lease.
ITEM ANALYSIS
The amendment will change the rent to $1000 per month, to increase 10% in March 2027 and another 10% in March 2032. For each sublessee that the tenant signs, the City will receive an additional $250 per month. All other terms of the ground lease remain the same as in the original lease which is attached to this staff report.
FISCAL ANALYSIS
COMMUNICATIONS TOWER GROUND LEASE AMENDMENT
JUNE 15, 2026
2 Because the parcel is a Water Fund asset, the City’s Water Fund will receive the revenue, which will be a minimum of $146,600 over the next 10 years, unless the lease is terminated earlier.
STRATEGIC PLAN ANALYSIS
This item is consistent with the following strategic plan goals:
• Goal 1: Support Quality Services, Community Safety, and Health to Enhance the Quality of Life and Experience of Our Resident and Visitors o A. Enhance collaboration with other agencies and the community to better aid the public.
o D. Provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs
ATTACHMENTS
1. Draft Ground Lease Amendment No. 1
2. Ground Lease dated November 14, 2006
Site Name: Crescent City Cap Site Number: 568450
FIRST AMENDMENT TO GROUND LEASE
THIS FIRST AMENDMENT TO GROUND LEASE (“First Amendment”), entered into on __________________, 2026 (“First Amendment Effective Date”) modifies that certain Ground Lease dated November 14, 2006, by and between City of Crescent City, having an address at 377 “J” Street, Crescent City, California 95531, hereinafter referred to as “Landlord”, and California Rural Service Area #1, Inc., a California corporation, having an address at Attention: Real Estate Lease Administration, 500 West Madison Street, Suite 810, Chicago, Illinois 60661, hereinafter referred to as “Tenant”.
WHEREAS, Landlord and Tenant entered into that certain Ground Lease dated November 14, 2006 (the “Lease”) to allow Tenant to locate a telecommunications base station on the property located in the County of Del Norte, State of California, where said property of Landlord, and lease space and easements granted to Tenant are legally described in Exhibit A attached hereto; and
WHEREAS, Landlord and Tenant desire to execute this First Amendment to memorialize certain terms of the Lease for recording in the Clerk’s Office of Del Norte County, California; and
WHEREAS, both parties desire to modify, as set forth herein, certain terms of the Lease.
NOW THEREFORE, in consideration of these presents, the parties hereby agree that the Lease is now modified as follows:
I. This section may be redacted for recording purposes. Effective the first day of the month following the First Amendment Effective Date, the Rent will be modified to One Thousand and 00/100 Dollars ($1,000.00) per month, any partial month to be prorated. There shall be no escalation or Adjusted Rent until March 15, 2027.
II. This section may be redacted for recording purposes. Effective March 15, 2027, Section 8. Adjusted Rent is hereby amended such that throughout the remainder of the duration of the Lease as renewed and extended, the Rent shall be increased by ten percent (10%) over the previous term’s Rent. For clarity and avoidance of doubt, on March 15, 2027, and on the commencement of every Renewal Term thereafter, Rent shall increase by ten percent (10%) of the then-current Rent. There shall be no escalation or Adjusted Rent until March 15, 2027.
III. This section may be redacted for recording purposes. Tenant shall have the unreserved and unqualified right to sublet and/or license all or any portion of the Premises to subtenants without the necessity of obtaining Landlord’s consent but upon reasonable notice to Landlord. Tenant represents and warrants that as of the First Amendment Effective Date, there are no subtenants on the Premises. Tenant shall pay a co-location fee (“Co-location Fee”) equal to Two Hundred Fifty and 00/100 Dollars ($250.00) per month Site Name: Crescent City Cap Site Number: 568450
per subtenant that is a FCC licensed provider of wireless voice services. The Co-location Fee will be due and payable to the Landlord upon the first full month after the commencement of a sublease or license between Tenant and subtenant and payable each month thereafter until the sublease or license expires or is terminated. Such Co-Location Fee shall only apply if rent/licensee fee is actually received by Tenant. The Co-location Fee shall not apply to (i) any governmental or public safety entity, wireless internet providers, paging companies, or (ii) any affiliate of Tenant or third party which acquires or acquired Tenant’s wireless communications operations located at the Premises, including, in each case, their respective successors and assigns. Such Co-location Fee will be a separate payment not subject to any rent increase provided for in Section 8 of this Lease.
IV. The Premises, as defined in the Lease shall also include, that portion of the Property upon which any Improvements are located, or access is utilized by Tenant on the First Amendment Effective Date.
V. Tenant’s Notice Address provided in the recital of the Lease is hereby deleted and replaced with the following Notice address:
California Rural Service Area #1, Inc.
Attention: Lease Administration
500 West Madison Street
Suite 810
Chicago, IL 60661
VI. Each party represents and warrants that it has full power and authority to enter into this First Amendment and that the person(s) executing this First Amendment on its behalf are duly authorized to do so.
VII. In all other respects the Lease is hereby ratified and affirmed without change. [END OF AMENDMENT - SIGNATURE PAGE FOLLOWS]
Site Name: Crescent City Cap Site Number: 568450
Signature Page
IN WITNESS WHEREOF, the parties hereto bind themselves to this First Amendment as of the date of full execution.
LANDLORD:
City of Crescent City
TENANT:
California Rural Service Area #1, Inc.,
a California corporation
By: ________________________________ By: ________________________________ Printed: ____________________________ Printed: Anthony Carlson Title: ______________________________ Title: President and CEO Date: __________________________, 2026 Date: __________________________, 2026 Site Name: Crescent City Cap Site Number: 568450
LANDLORD:
ALL CAPACITY ACKNOWLEDGMENT
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
State of California
County of ________________________
On ___________________, before me, __________________________________, Notary Public, personally appeared ________________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
___________________________________
Signature of officer [SEAL]
Site Name: Crescent City Cap Site Number: 568450
TENANT:
STATE OF_____________________)
)
COUNTY OF __________________)
I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that Anthony Carlson, President and CEO for California Rural Service Area #1, Inc., a California corporation, known to me to be the same person whose name is subscribed to the foregoing First Amendment to Ground Lease, appeared before me this day in person and acknowledged that, pursuant to his authority, he signed the said First Amendment to Ground Lease as his free and voluntary act on behalf of the named Tenant, for the uses and purposes therein stated.
Given under my hand and seal this ____ day of ___________________, 2026.
Notary Public
My commission expires
Site Name: Crescent City Cap Site Number: 568450
EXHIBIT A
, '
,
,
t'f .. ~ Site Name: Crescent City Cap Site No. 568450
GROUND LEASE
This Lease is made and entered into as of the ~day of lVov-e.. ~~ ,2006, by and between CITY OF CRESCENT CITY, having an address at 377 "J" Street, Crescent City, California 95531, hereinafter referred to as "Landlord," and CALIFORNIA RURAL SERVICE AREA #1, INC., a California corporation, having an address at Attention: Real Estate, 8410 West Bryn Mawr Avenue, Suite 700, Chicago, Illinois 60631, hereinafter referred to as "Tenant."
In consideration of the mutual promises, conditions, and other good and valuable consideration of the parties, it is agreed as follows:
1. Option to Lease. (a) Landlord hereby grants to Tenant an option (the "Option") to lease from Landlord the following described parcel (the "Leasehold Parcel"):
~ s-' '" 40" b 1?"
Approximate dimensions: .atr x ~
Approximate acreage: .0206
Location: APN #120-280-17 in Del Norte County, State of California. This description of the Leasehold Parcel shall be superseded by a surveyed legal description that shall be attached to this lease as Exhibit "A."
(b) During the Initial Option Term (as defined below) and any extension, and . d.~~l1g !~_~ .. te1'!P_ .. 9L. tJ]_i~._~~!:l~~, .. I~I1ap..t_. ?~.~.)!.~ __ ct.geI1ts, engi~_e..e.~~_,_ .. ~p:!:yeyors_.?!1~ .. ()ther representatives will have the right to enter upon the Leasehold Parcel to inspect, examine, conduct soil borings, drainage testing, material sampling, and other geological or engineering tests or studies of the Leasehold Parcel (collectively the "Tests"), to apply for and obtain licenses, permits, approvals, or other relief required of or deemed necessary or appropriate at Tenant's sole discretion for its use of the Premises (as hereinafter defined) and include without limitation applications for zoning variances, zoning ordinances, amendments, special use permits, and construction permits (collectively referred to as "Governmental Approvals"), and otherwise to do those things on or off the Leasehold Parcel that, in the opinion of Tenant, are necessary in Tenant's sole discretion to determine the physical condition of the Leasehold Parcel, the environmental history of the Leasehold Parcel, Landlord's title to the Leasehold Parcel, and the feasibility or suitability of the Leasehold Parcel for Tenant's Permitted Use (as hereinafter defined), all at Tenant's expense. Tenant will not be liable to Landlord or any third party on account of any pre-existing defect or condition on or with respect to the Leasehold Parcel, whether or not such defect or condition is disclosed by Tenant's inspection. (c) In consideration of Landlord granting Tenant the Option, Tenant hereby agrees to pay Landlord the sum of $1,500.00 upon execution of this Lease by Landlord and Tenant. The Option will be for an initial term of eighteen months (the "Initial Option Term") and may be renewed by Tenant for an additional six months upon written notification to Landlord and the payment of an additional $1,500.00 no later than ten (10) days prior to the expiration date of the Initial Option Term.
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· , ,site Name: Crescent City Cap Site No. 568450
(d) During the Initial Option Term and any extension, Tenant may exercise the Option by notifying Landlord in writing. If Tenant exercises the Option, then Landlord leases the Leasehold Parcel to the Tenant subject to the following terms and conditions.
2. Grant of Easements. Landlord hereby grants to Tenant an access easement 30 feet in width from the Leasehold Parcel to the nearest accessible public right-of-way (the "Access Easement") and a utility easement 10 feet in width to the nearest suitable utility companyapproved service connection points (the "Utility Easement"); the Access Easement and the Utility Easement are collectively referred to herein as the "Easements"; the lands underlying the Access Easement and the Utility Easement are collectively referred to herein as the "Easement Parcels," which Easement Parcels are further described in Exhibit "A " attached hereto and incorporated herein). The Easements granted herein shall include, but not be limited to, (a) the right to clear vegetation, (b) the right to improve an access road within the Access Easement Parcel, (c) the right to place utility lines and related infrastructure within the Utility Easement Parcel, (d) the right to enter and temporarily rest upon Landlord's adjacent lands for the purposes of (i) installing, repairing, replacing and removing the Improvements (as defined below) and any other personal property of Tenant from the Leasehold Parcel and (ii) improving the Easement Parcels, including the right to bring in and use all necessary tools and machinery, and (e) the right of pedestrian and vehicular ingress and egress to and from the Leasehold Parcel at any time over and upon the Access Easement Parcel. The Leasehold Parcel and the Easement Parcels are collectively referred to herein as the "Premises." Landlord agrees to make such additional direct grants of easement as Tenant may request in order to further the purposes for which Tenant has been granted the easements set forth in this Section 2.
3.~- -Use- of the-Premises~- Tenants"hall be' entitled to'use the Premises to construct, operate, modify as necessary, and maintain thereon a communications antenna tower (including aviation hazard lights when required), an access road, one or more equipment buildings, and a security fence, together with all necessary lines, anchors, connections, devices, and equipment for the transmission, reception, encryption, and translation of voice and data signals by means of radio frequency energy and landline carriage (collectively, the "Improvements"); Tenant's use described in this Section 3 is referred to as the ("Permitted Use"). Tenant shall have unlimited access to the Premises 24 hours per day, 7 days a week.
4. Term of Lease. In the event Tenant exercises the Option, the initial Lease term will be five (5) years (the "Initial Term"), commencing upon the Commencement Date (as defined below). The Initial Term will terminate on the last day of the month in which the fifth anniversary of the Commencement Date falls.
5. Option to Renew. The Initial Term of this Lease shall automatically extend for up to five additional terms of five years each, upon a continuation of all the same provisions hereof, unless Tenant gives Landlord written notice of Tenant's intention to terminate the Lease at least sixty (60) days before the expiration of the Initial Term (as same may have been extended in accordance with this Section 5).
6. Option to Telminate. Tenant shall have the unilateral right to terminate this Lease at any time by giving 30 days' prior written notice to Landlord. -f;. US. Cellular. 2
· ,
..' Site Name: Crescent City Cap Site No. 568450
7. Base Rent. Commencing on the date that Tenant commences construction (the "Commencement Date"), Tenant shall pay Base Rent to Landlord in the amount of $1,500.00 per month, the first payment of which shall be due within 30 days of the Commencement Date and installments thereafter on the first day of each calendar month. Landlord shall specify the name, address, and taxpayer identification number of a sole payee (or maximum two joint payees) who shall receive Base Rent on behalf of the Landlord. Base Rent will be prorated for any partial month.
8. Adjusted Base Rent. On the fifth anniversary of the Commencement Date and throughout the duration of the Lease as renewed and extended, the Base Rent shall be adjusted in proportion to the cumulative change in the latest published Consumer Price Index compared to the same index as historically recorded for the month and year in which the Initial Term of this Lease commenced. "Consumer Price Index" shall mean the Consumer Price Index for All Urban Consumers, All Items, U.S. City Average, 1982-84 = 100 (U.S. Department of Labor, Bureau of Labor Statistics). If the said Consumer Price Index ceases to be published, then a reasonably comparable index shall be used.
9. Utilities. Tenant shall solely and independently be responsible for all costs of providing utilities to the Premises, including the separate metering, billing, and payment of utility services consumed by Tenant's operations.
10. Property Taxes. Except as otherwise set forth herein, Landlord shall be responsible for payment of real property taxes related to Landlord's property of which the Leasehold Parcel is a part ("Landlord's Parcel"). Tenant shall be responsible for the real estate taxes levied against theLeaseholdParceland-forpaymentof'allpersonalproperty taxes, where applicable, levied against Tenant's tangible personal property located on the Leasehold Parcel. (a) If the real property tax assessment classification of Landlord's Parcel changes as a result of Tenant's use, then Tenant shall reimburse Landlord for real property tax increases attributable to such commercial use. In the absence of any definitive calculations of such increases in values, increases in the real property values reflected in Landlord's real property tax bill received after the first assessment date following Tenant's completion of construction shaI1 be deemed to best approximate the tax impact attributable to Tenant. (b) If the Leasehold Parcel is eligible for a separate assessor's parcel number, the real property tax bill for the Leasehold Parcel shall be sent directly to and shall be paid by Tenant. If the Leasehold Parcel is not eligible for a separate assessor's parcel number, Landlord shall be responsible for payment of real property taxes related to Leasehold Parcel. Tenant shall reimburse Landlord for Tenant's proportionate share of such real property taxes paid by Landlord. Tenant's proportionate share shall be determined as the square footage of Leasehold Parcel, divided by the square footage of Landlord's Parcel, times total real property tax attributable to the land contained in Landlord's Parcel. (c) Tenant shall reimburse Landlord for Tenant's share of the real property taxes related to the Landlord's Parcel or to the Leasehold Parcel, as determined in paragraph (a) or (b) of this section, following Landlord's demand thereof. Landlord's requests to Tenant for reimbursement of such real propeliy taxes should be addressed to:
~ US. Cellular 3
~ite Name: Crescent City Cap
U. S. Cellular,
P.O. Box 31369,
Chicago, IL 60631 ~0369
Site No. 568450
A copy of Landlord's real property tax bill and a paid tax receipt must accompany all Landlord's requests to Tenant for reimbursement of such real property taxes. Tenant shall only be responsible for real property tax reimbursements requested within one year of payment of such real property taxes by Landlord. Tenant shall comply with valid requests for reimbursement to Landlord by utilizing the same payment method utilized for rent payments related to this lease. (d) In order to ensure that Tenant's leasehold interest is not extinguished in the event that the real property taxes related to Landlord's Parcel become delinquent, Tenant shall have the right, but not the obligation, to pay delinquent real property taxes related to Landlord's Parcel. Tenant shall be entitled to take a credit against Base Rent under this lease for any such taxes paid by Tenant that exceed Tenant's proportionate share thereof, as determined in paragraph (a) or (b) of this section.
11. Repairs and Maintenance. Tenant shall be responsible for all repairs and maintenance of the Improvements, and may at its own expense alter or modify the Improvements to suit its needs consistent with the intended use of the Premises.
12. Mutual Indemnification. Each Party shall, to the fullest extent permitted by law, indemnify, defend and hold harmless the other Party, against all claims, losses, costs, expenses, damages, and liabilities arising from: (i) the negligence, willful misconduct or strict liability of such Party; or its~ agents; employees; or-contractors;· or(ii~anymaterialbreach by such Party of any provision of this Agreement. Neither Party shall be responsible or liable to the other for any claim, loss, cost, expense, damage or liability arising from any claim to the extent attributable to any acts or omissions of the other Party.
13. Insurance. Tenant shall continuously maintain in full force and effect a policy of commercial general liability insurance with limits of One Million Dollars covering Tenant's work and operations upon Landlord's Parcel.
14. Monetary Default. Tenant shall be in default under this Lease if Tenant fails to make a payment of Base Rent when due and such failure continues for fifteen (15) days after Landlord notifies Tenant in writing of such failure.
15. Opportunity to Cure Non-Monetary Defaults. If Landlord or Tenant fails to comply with any non~monetary provision of this Lease, the other party shall serve written notice of such failure upon the defaulting party, whereupon a grace period of 30 days shall commence to run during which the defaulting party shall undertake and diligently pursue a .cure of such failure. Such grace period shall automatically be extended for an additional 90 days, provided the defaulting party makes a good faith showing that efforts toward a cure are continuing.
16. Assignment of Lease by Tenant. This Lease shall be freely assignable by the Tenant to any other party without the necessity of obtaining Landlord's consent. Tenant's right to effect an outright transfer of the Lease, and the right of any collateral assignee to seize the ~ US. Cellular 4
Site Name: Crescent City Cap Site No. 568450
Premises as defaulted security, is subject only to the limitation that the Premises shall be used for the purposes permitted herein. Tenant shall notify Landlord in writing of the name and address of any assignee or collateral assignee.
17. Subleasing. Tenant shall have the unreserved and unqualified right to sublet all or any portion of the Premises to subtenants without the necessity of obtaining Landlord's consent.
18. Execution of Other Instruments. Landlord agrees to execute, acknowledge, and deliver to Tenant such other instruments respecting the Premises as Tenant or Tenant's lender may reasonably request from time to time. Such instruments may include a memorandum of lease that may be recorded in the appropriate local land records. Landlord also agrees to cooperate with Tenant's efforts to obtain all private and public consents related to Tenant's use of the Premises.
19. Removal of Improvements. The Improvements are agreed to be Tenant's personal property and shall never be considered fixtures to the Premises. Tenant shall at all times be authorized to remove the Improvements from the Premises. Upon the expiration or earlier termination of this Lease, Tenant shall remove the above ground improvements from the Premises within 120 days. Tenant shall be entitled to abandon, in place, all footings, foundations and other below ground improvements.
20. Quiet Enjoyment. Landlord covenants that Tenant shall have quiet and peaceable possession of the Premises throughout the Initial Lease Term as the same may be extended, and that Landlord will not intentionally disturb Tenant's enjoyment thereof as long as Tenant is not in· default under-this Lease.·····----· .. -... -. ... - ..... -. --.
21. Subordination and Non-Disturbance. Tenant agrees to subordinate this Lease to any mortgage or trust deed which may hereafter be placed on the Premises, provided the mortgagee or trustee thereunder shall ensure to Tenant the right to possession of the Premises and other rights granted to Tenant herein so long as Tenant is not in default beyond any applicable grace or cure period, such assurance to be in writing and otherwise in form and substance reasonably satisfactory to Tenant. If requested by Tenant, Landlord agrees to use Landlord's best efforts to assist Tenant in obtaining from any holder of a security interest in Landlord's Parcel a non-disturbance agreement in form and substance reasonably satisfactory to Tenant.
22. Environmental Warranty. Landlord hereby represents and warrants to Tenant that Landlord has never generated, stored, handled, or disposed of any hazardous waste or hazardous substance upon the Premises, and that Landlord has no knowledge of such uses historically having been made of the Premises or such substances historically having been introduced thereon.
23. Attorneys' Fees. In any action on this Lease at law or in equity, the prevailing party shall be entitled to recover from the other party the reasonable costs incurred by such party in such action, including reasonable attorneys' fees and costs of appeal. ~ US. Cellular 5
Site Name: Crescent City Cap Site No. 568450
24. Binding Effect. All of the covenants, conditions, and provisions of this Lease shall inure to the benefit of and be binding upon the parties hereto and their respective successors and assigns.
25. Entire Agreement. This Lease constitutes the entire agreement between the parties and supersedes any prior understandings or oral or written agreements between the parties respecting the within subject matter. Venue for any disputes regarding this agreement will specifically be heard in Del Norte County Superior Court.
26. Modifications. This Lease may not be modified, except in writing signed by both parties.
27. Non-Binding Until Full Execution. Both parties agree that this Lease is not binding on both parties until both parties execute the Lease. [SIGNATURE PAGE FOLLOWS]
F: US. Cellular 6
~ I 'Site Name: Crescent City Cap Site No. 568450
Signature Page
IN WITNESS WHEREOF, the parties hereto bind themselves to this Ground Lease as of the day and year first above written.
LANDLORD:
CITY OF CRESCENT CITY
BY:L~
(printed) £1 / A/LfFkJ--
Social Security # (or FEIN)
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Telephone Contact # 70 7 Ii b'1 Z Lf Z 3
STATE OF CALIFORNIA
COUNTY OF j)£J- ,/llbtfTF
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TENANT:
CALIFORNIA RURAL SERVICE AREA
#1, INC., a California corporation,
BY:CJ~ Printed~0.""<: 5" ~ \(M STitle: \J?
On 1/"'-,2! ~ tJ (P , before me, ,L. JJ //'1 /Y IJ/ E' ;1J; cK f;?S CJ;t/ ,personally appeared -£ L ! /I!1EF?t 1/ , personally known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) (is) (are) subscribed to the within instrument and acknowledged to me that (he) (she) (they) executed the same in (his) (her) (their) authorized capacity(ies), and that by (his) (her) (their) signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
WITNESS my hand and official seal.
Signature {:(;a~ ;/I/~
My Commission Expires: 1- 5" - ::< ~ 7
Notary Name: .1-, ))I!I!II;f/c; ;VtCKc:>(:Sc?;f/
Notary Registration Number: 11:::>518 {5
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" \ Site Name: Crescent City Cap
STATE OF ILLINOIS
COUNTY OF COOK
)
)
)
Site No. 568450
I, the undersigned, a notary public in and for the State and County aforesaid, do hereby certify that ~c ~ 12 ' 'tE~I~, Vice President, for California Rural Service Area #1, Inc., known to me to be the same person whose name is subscribed to the foregoing Ground Lease, appeared before me this day in person and acknowledged that, pursuant to his authority, he signed the said Lease as his free and voluntary act on behalf of the named Tenant corporation, for the uses and purposes therein stated.
Given under my hand and seal this ~day of ~~
"OFFICIAL S~AI:.\\
DONALD L. DIOK~
NOTARY PUBLIC, STATE OF I~UN_(lI§
MY COMMISSION EXPIR~SJ/illi~,9L~·
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,2006.
N ar ublic R~ My commission eXPireS-l~'II-+=23:.=,~p __ 7.(-____ _ l 8 ,
Site Name: Crescent City Cap Site No. 568450
Exhibit A
Legal Description of Leasehold Parcel
APN #120-280-17 in Del Norte County, State of California. (This exhibit to be replaced with a survey and description of the site as soon as available) ,k. U.S. Cellular 9
em 3076973vl
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: MARTHA D. RICE, CITY ATTORNEY
DATE: JUNE 15, 2026
SUBJECT: CIVICA LAW GROUP CONTRACT AMENDMENT NO. 6
______________________________________________________________________
RECOMMENDATION
• Approve and authorize the City Manager to sign Amendment No. 6 to the Legal Services Agreement with Civica Law Group
BACKGROUND
The City entered into a contract with Civica Law Group in 2023 for code enforcement / nuisance abatement legal services. The City has been working with Civica Law Group’s managing partner Matthew Silver since 2013. Nuisance abatement using the Health & Safety Code receivership process is time-consuming and labor-intensive work. Mr. Silver and his team have become experts in the field. Civica Law Group is currently representing the City in the following matters: nuisance abatement court receivership cases for 200 A Street and 1430 Margie Street; nonjudicial nuisance abatement and compliance for 120 W Coolidge Ave, and a building permit dispute that has turned into a lawsuit (city attorney has a conflict of interest due to the location of the subject property).
ITEM ANALYSIS
The contract with Civica Law Group provides an annual budget of $60,000, unless otherwise authorized and amended by the City Council. The current budget and contract authorized $111,000 for FY 25-26. During the midyear budget process, the Council authorized a budget of $122,000 for this fiscal year based on projected level of effort on open cases. We now need to amend the contract to reflect that same amount.
Additionally, the FY 26-27 budget includes only $56,000 for Civica Law Group due to budgetary constraints. Due to this limited budget, the City will not be able to initiate any new major nuisance abatement / code enforcement cases in FY 26-27. If the City receives reimbursement for expenses for either the 200 A Street or 1430 Margie Street cases, then additional enforcement actions could possibly begin. However, the timing of those receipts is highly speculative.
CIVICA LAW GROUP CONTRACT AMENDMENT
JUNE 15, 2026
2 FISCAL ANALYSIS
The FY 2025-26 authorized amount was added to the FY 2025-26 budget at midyear.
The FY 2026-27 authorized amount is included in the FY 2026-27 budget. The City will seek recovery of expenses from the responsible parties.
STRATEGIC PLAN ANALYSIS
This item is consistent with the following strategic plan goals:
• Goal 1: Support Quality Services, Community Safety, and Health to Enhance the Quality of Life and Experience of Our Resident and Visitors
ATTACHMENTS
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CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: BRIDGET LACEY, GRANTS AND ECONOMIC DEVELOPMENT
MANAGER
DATE: JUNE 15, 2026
SUBJECT: LETTER OF SUPPORT FOR DEL NORTE MEAT PROCESSING
FACILITY
______________________________________________________________________
RECOMMENDATION
• Approve a Letter to USDA from the City Council endorsing the Del Norte Meat Processing Facility
BACKGROUND
True North Organizing Network is pursuing funding through the USDA Rural Business Development Grant (RBDG) program to support the development of a meat processing facility that will serve local agricultural producers, ranchers, and small businesses throughout Del Norte County and the surrounding region.
Limited access to meat processing services remains a significant challenge for many livestock producers in rural Northern California. Existing facilities are often located several hours away, resulting in increased transportation costs, scheduling delays, and barriers to expanding local agricultural operations. The proposed facility would help address these challenges by increasing local processing capacity and creating new opportunities for agricultural producers to access markets and grow their businesses.
In 2025, True North Organizing Network received $500,000 in grant funding through the California Jobs First initiative to complete a feasibility study for the project. The study determined that the project is financially viable and identified sufficient regional demand to support a USDA-inspected processing facility.
The USDA Rural Business Development Grant Program provides funding for projects that support economic development, job creation, and business growth in rural communities.
As part of the application process, True North has requested a letter of support from the City of Crescent City.
ITEM ANALYSIS
Hmong Association Meat Processing Facility Project
June 15, 2026
2 The Del Norte Meat Processing project responds to the closure of Redwood Meat Company in Eureka in July 2024, which eliminated the only publicly accessible USDAapproved meat processing facility serving much of the region. As a result, livestock producers now travel more than 160 miles for processing, significantly increasing costs and creating barriers to agricultural business growth and sustainability.
The feasibility study which was completed in 2025 determined that the facility could process approximately 1,320 cattle, 420 hogs, and 3,600 poultry annually once fully operational. The facility is expected to create at least five permanent full-time jobs and generate approximately $1.5 million in annual gross revenue by year four of operations.
By restoring access to local meat processing services and reducing transportation distances by approximately 60 to 150 miles per trip, the project will directly support an estimated 85 animal production and aquaculture businesses employing 419 workers throughout the Redwood Region.
The total project cost for the predevelopment and construction of the facility is approximately $14 million. The USDA Rural Business Development Grant application will be for $350,000 and will support planning, engineering, design, permitting, and other predevelopment activities necessary to establish a USDA-inspected regional meat processing facility serving Del Norte County and the broader North Coast region.
Completion of these predevelopment activities will position the project to pursue approximately $8.8 million in USDA-backed permanent financing and additional public and private investment necessary for facility construction.
True North Organizing Network will serve as the applicant for the USDA Rural Business Development grant and the Hmong Association will serve as a development partner, as they will ultimately own and operate the facility once the project is completed. True North has also partnered with Nichols, Melburg & Rossetto Architects for architectural and engineering services, Plan F Solutions as a business development partner, and Finnegan Real Estate to assist with site acquisition and development.
The anticipated project timeline is as follows:
June 2026 – RBDG Application Submission
Fall 2026 – Anticipated Grant Award
October 2026 – September 2027 – Engineering, permitting, business development, and construction readiness activities
2027–2028 – Financing, final approvals, and construction 2028 – Facility opening and commencement of operations
Hmong Association Meat Processing Facility Project
June 15, 2026
3 FISCAL ANALYSIS
There is no fiscal impact associated with approving the letter of support for this project.
The project will be funded thought external grant sources if awarded.
STRATEGIC PLAN ASSESSMENT
This action is consistent with the following 2016 Strategic Plan Goals:
• Goal 1(E): Target economic development improvements that provide additional benefit by enhancing the quality of life for residents
• Goal 2(D): Collaborate with other jurisdictions and nonprofits to maximize regional effectiveness and amplify funding opportunities
• Goal 2(E): Create an environment that is conducive to attracting and retaining strong, sustainable businesses that reflect community needs and culture • Goal 2(F)(9): Expand on the success of grant funding by maximizing utilization of opportunities with corresponding community needs
ATTACHMENTS
1. Draft Letter of Support
June 15, 2026
USDA Rural Development
Rural Business Development Grant Program
RE: Del Norte County Meat Processing Facility
To Whom It May Concern:
On behalf of the City of Crescent City, I am pleased to provide this letter of support for True North Organizing Network's application to the USDA Rural Business Development Grant (RBDG) Program for the Del Norte County Meat Processing Facility.
This project represents a significant Industrial Site Development and Business Development initiative that will strengthen agricultural infrastructure, support small and emerging rural businesses, and enhance economic resilience throughout Del Norte County and California's North Coast.
The closure of Redwood Meat Company in 2024 created a substantial challenge for local livestock producers by eliminating the only publicly accessible USDA-inspected meat processing facility serving much of the region. Producers are now required to transport animals more than 160 miles for processing, increasing costs and creating barriers to agricultural business growth and sustainability.
The proposed facility will help restore essential processing capacity while supporting approximately 85 animal production and aquaculture businesses operating throughout the Redwood Region. Once operational, the facility is projected to process approximately 1,320 cattle, 420 hogs, and 3,600 poultry annually, create at least five permanent full-time jobs, and generate approximately $1.5 million in annual revenue. The project will also support the continued growth of regenerative agriculture and livestock production within Del Norte County.
The City recognizes the strong partnership behind this effort. True North Organizing Network is serving as lead applicant and project manager, working closely with the Hmong Association of Crescent City, which intends to become the long-term owner and operator of the facility.
Together, these organizations are advancing a project that will provide lasting economic and community benefits.
The project has already demonstrated significant momentum through completion of a professional feasibility study, receipt of a $500,000 California Jobs First Catalyst Grant, engagement of qualified architectural and engineering professionals, and ongoing site acquisition efforts.
The City of Crescent City strongly supports this application and believes the project aligns closely with the goals of the USDA Rural Business Development Grant Program by supporting rural business development, job creation, agricultural sustainability, and long-term economic opportunity.
Thank you for your consideration of this important project.
On behalf of the City Council,
Isaiah Wright, Mayor
City of Crescent City
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER CITY MANAGER
BY: DAVID YEAGER, DIRECTOR OF PUBLIC WORKS
ORRIN PLOCHER, FRESHWATER ENVIRONMENTAL
DATE: JUNE 15, 2026
SUBJECT: 2026 ANNUAL WATER SUPPLY AND DEMAND ASSESSMENT
RECOMMENDATION
• Receive and approve the 2026 Annual Water Supply and Demand Assessment
BACKGROUND
According to the California Water Code 10632.1, “[a]n urban water supplier shall conduct an annual water supply and demand assessment pursuant to subdivision (a) of Section 10632 and, on or before July 1 of each year, submit an annual water shortage assessment report to the department with information for anticipated shortage, triggered shortage response actions, compliance and enforcement actions, and communication actions consistent with the supplier’s water shortage contingency plan.” The City Water Shortage Contingency Plan (WSCP) includes the method and annual schedule for completing the Annual Water Supply Demand Assessment (AWSDA). The WSCP indicates that:
• The results of the Annual Assessment will be communicated to the Public Works Director and the City Manager, and
• The City Manager will report the findings of the Annual Assessment to the City Council before the end of June. The City Manager may recommend a water shortage emergency resolution to the city council if warranted.
ITEM ANALYSIS
The 2026 Annual Water Supply and Demand Assessment (attached) concluded that based on the analysis of local precipitation trends, Smith River discharge trends, groundwater elevation trends, observations from the City’s Ranney Collector Well, and documented sustainability of the Smith River Groundwater Basin, the water supply will likely meet the projected demand over the next 24-months.
ANNUAL WATER SUPPLY AND DEMAND ASSESSMENT
June 15, 2026
2 FISCAL IMPACT
There is no fiscal impact from the delivery of this report.
ATTACHMENTS
1. Annual Water Supply and Demand Assessment (2026)
2026 Annual Water Supply and Demand Assessment i June 2026 The City of Crescent City, Crescent City California Freshwater Environmental Services 2026 ANNUAL WATER SUPPLY AND DEMAND ASSESSMENT
FOR
CRESCENT CITY, CALIFORNIA
Prepared for:
The City of Crescent City
Crescent City, California 95531
June 2026
Prepared by:
Orrin Plocher
78 Sunny Brae Center
Arcata, California 95521
Phone (707) 839-0091
Freshwater Environmental Services
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2026 Annual Water Supply and Demand Assessment ii June 2026 The City of Crescent City, Crescent City California Freshwater Environmental Services
TABLE OF CONTENTS
LIST OF APPENDICES ....................................................................................... iii
1.0 INTRODUCTION ............................................................................................ 1
1.1 Decision Making Process............................................................................ 1
1.2 Data and Methodologies ............................................................................. 2
2.0 PRECIPITATION ............................................................................................ 3
3.0 SMITH RIVER DISCHARGE........................................................................... 4
3.1 Smith River – Median Discharge Pattern .................................................... 6
4.0 GROUNDWATER OBSERVATIONS.............................................................. 7
5.0 SMITH RIVER GROUNDWATER BASIN .....................................................12
6.0 CITY RANNEY COLLECTOR WELL OBSERVATIONS ...............................15
7.0 INFRASTRUCTURE CAPABILITIES AND PLAUSIBLE CONSTRAINTS.....16
8.0 PROJECTED WATER DEMAND AND SUPPLY ..........................................17
9.0 CONCLUSIONS............................................................................................18 DRAFT
2026 Annual Water Supply and Demand Assessment iii June 2026 The City of Crescent City, Crescent City California Freshwater Environmental Services
LIST OF APPENDICES
APPENDIX A Annual Water Supply and Demand Assessment Reporting Tables DRAFT
2026 Annual Water Supply and Demand Assessment 1 June 2026 Crescent City, California Freshwater Environmental Services
1.0 INTRODUCTION
The City of Crescent City’s (City's) 2026 Annual Water Supply and Demand Assessment is intended to meet the requirements established in Water Code Section 10632(a)(2) which includes the following minimum procedures:
• The written decision-making process that an urban water supplier will use each year to determine its water supply reliability. • The key data inputs and assessment methodology used to evaluate the urban water supplier’s water supply reliability for the current year and one dry year, including all of the following:
o (i) Current year unconstrained demand, considering weather, growth, and other influencing factors, such as policies to manage current supplies to meet demand objectives in future years, as applicable.
o (ii) Current year available supply, considering hydrological and regulatory conditions in the current year and one dry year. The annual supply and demand assessment may consider more than one dry year solely at the discretion of the urban water supplier. o (iii) Existing infrastructure capabilities and plausible constraints. o (iv) A defined set of locally applicable evaluation criteria that are consistently relied upon for each annual water supply and demand assessment.
o (v) A description and quantification of each source of water supply. Water Code Section 10632.1
1.1 Decision Making Process
The City's Annual Water Supply and Demand Assessment will follow the approximate schedule listed below:
• Second week of May – Data collection, precipitation data, Smith River discharge data, groundwater elevation data from CASGEM well(s), and water elevation data from the City’s Ranney collector well. • Third week of May – Data evaluation. Determine current year unconstrained demand, current year available supply, identify existing infrastructure capabilities and plausible constraints, and generate the DraftAnnual Water Supply and Demand Assessment. • Fourth week of May – Annual Water Supply and Demand Assessment reviewed by Public Works Director and City Manager and finalized. • First week in June – Notice of public meeting.
• Third week in June – Report presented to City Council. • July 1 – Annual Water Supply and Demand Assessment provided to the Department of Water Resources.
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2026 Annual Water Supply and Demand Assessment 2 June 2026 Crescent City, California Freshwater Environmental Services
1.2 Data and Methodologies
Crescent City has prepared the 2026 Annual Water Supply and Demand Assessments utilizing the following data:
• Precipitation data from the Gasquet Ranger Station (GAS). https://cdec.water.ca.gov/dynamicapp/staMeta?station_id=GAS • Discharge data from the Smith River (USGS gauging station 11532500). https://waterdata.usgs.gov/nwis/uv?11532500
• Groundwater elevation data from CASGEM wells within the Smith River Plain Groundwater Basin.
https://www.casgem.water.ca.gov/OSS/(S(z5rtdpg2arwitxj1fodm0s5m))/D efault.aspx?ReturnUrl=%2fOSS%2f
• Projected current year unconstrained demand.
• Projected current year available supply.
The above data was evaluated with similar methodologies and added to the analysis of water supply reliability contained in the Crescent City Water Shortage Contingency Plan (FES, June 2021).
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2026 Annual Water Supply and Demand Assessment 3 June 2026 Crescent City, California Freshwater Environmental Services
2.0 PRECIPITATION
Precipitation data was retrieved from the Gasquet Ranger Station (GAS). The Gasquet Ranger Station was selected due to its near proximity to the City’s Ranney Collector Well and range of continuous precipitation data (1949 through 2026). The lowest annual precipitation occurred in 2013 (46.50 inches). The driest 5-years were between 1987 and 1991. Total annual (calendar year) precipitation and 5-year average precipitation data are shown below.
The two time periods shown above are historical examples of extreme dry conditions and were used for detailed comparison to Smith River discharge, CASGEM groundwater well elevations, and recent conditions at the City’s Ranney Collector Well.
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2026 Annual Water Supply and Demand Assessment 4 June 2026 Crescent City, California Freshwater Environmental Services
3.0 SMITH RIVER DISCHARGE
Previous investigations have found that the Smith River discharge and corresponding gauge height elevation is correlated to the water levels observed in the City’s Ranney Collector Well under static (non-pumping) conditions. This is due to the proximity of the well to the river. Examination of Smith River discharge trends during the two identified extreme dry periods is used as a proxy for conditions in the Ranney Collector Well since data collection of water levels from the Ranney Collector Well began in 2019.
The historic lowest Smith River discharge was in September 2021. The lowest 5- year average discharge was from 2018-2022. Although the lowest discharge does not correspond with the lowest annual precipitation, it does follow 5 consecutive years with below normal and decreasing precipitation (2018-2022). This demonstrates that the Smith River discharge trends are the result of multiyear precipitation trends and not significantly affected by single year precipitation events.
Monthly precipitation (Gasquet) and Smith River minimum discharge are shown in the graphs below for the period 2020 through 2026 which contains the lowest minimum Smith River discharge (September 2021).
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2026 Annual Water Supply and Demand Assessment 5 June 2026 Crescent City, California Freshwater Environmental Services Monthly precipitation from 2024 through 2026 shows annual decreasing trend from 2024 to 2026. This cumulative decreasing precipitation trend is reflected in the 2026 Smith River Discharge which has a greatly diminished wet season discharge pattern compared to previous years.
The scatter plot below shows monthly precipitation and minimum monthly discharge over the recent period 2020 through 2026 (limited to <10 inches precipitation, and <500 cfs discharge) which includes the period of lowest Smith River discharge (September 2021, 158 cfs).
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2026 Annual Water Supply and Demand Assessment 6 June 2026 Crescent City, California Freshwater Environmental Services Current data shown above, and historic data show that during periods of low or no precipitation the minimum Smith River discharge has not fallen below 158 cfs.
In the period of 2020 thru 2026, as precipitation totals approach zero inches per month, the influence of the surrounding groundwater basin “feeding” the Smith River is apparent, resulting in a “resistance”, keeping the discharge from falling below approximately 158 cfs.
3.1 Smith River – Median Discharge Pattern
The USGS has calculated a median discharge for the recorded Smith River discharge. The plots below show actual Smith River discharge (cfs) and median discharge (92 years of observations) for the period 2020 through 2026 which included the lowest historic Smith River discharge (Sept 2021).
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2026 Annual Water Supply and Demand Assessment 7 June 2026 Crescent City, California Freshwater Environmental Services
4.0 GROUNDWATER OBSERVATIONS
Groundwater elevation data was obtained and analyzed from CASGEM monitored groundwater wells located in the Smith River groundwater plain downstream from the City’s Ranney Collector Well, but with a similar proximity to the Smith River.
Below is a plot of high and low groundwater elevations in feet msl for the period 1953 through 2026.
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2026 Annual Water Supply and Demand Assessment 8 June 2026 Crescent City, California Freshwater Environmental Services Below is a plot of high and low groundwater elevations in feet msl for the period 1973 through 2026.
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2026 Annual Water Supply and Demand Assessment 9 June 2026 Crescent City, California Freshwater Environmental Services Below is a plot of high and low groundwater elevations in feet msl for the period 1978 through 2025.
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2026 Annual Water Supply and Demand Assessment 10 June 2026 Crescent City, California Freshwater Environmental Services Below is a plot of high and low groundwater elevations in feet msl for the period 1967 through 2003.
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2026 Annual Water Supply and Demand Assessment 11 June 2026 Crescent City, California Freshwater Environmental Services Below is a plot of high and low groundwater elevations in feet msl for the period 1985 through 2025.
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2026 Annual Water Supply and Demand Assessment 12 June 2026 Crescent City, California Freshwater Environmental Services Below is a plot of high and low groundwater elevations in feet msl for the period 1953 through 2025.
The maps and graphs above indicate that groundwater elevations have been relatively consistant throughout the time periods.
5.0 SMITH RIVER GROUNDWATER BASIN
The Sustainable Groundwater Management Act (SGMA, 2014) requires the Department of Water Resources to prioritize each of California’s 515 groundwater basins and subbasins based on eight components. Basin prioritization is a technical process that utilizes the best available data and information to classify groundwater basins into one of four categories high-, medium-, low-, or very lowDRAFT 2026 Annual Water Supply and Demand Assessment 13 June 2026 Crescent City, California Freshwater Environmental Services priority. The technical process is based on eight components that are identified in the California Water Code Section 10933(b).
(1) The population overlying the basin or subbasin.
(2) The rate of current and projected growth of the population overlying the basin or subbasin.
(3) The number of public supply wells that draw from the basin or subbasin. (4) The total number of wells that draw from the basin or subbasin. (5) The irrigated acreage overlying the basin or subbasin. (6) The degree to which persons overlying the basin or subbasin rely on groundwater as their primary source of water.
(7) Any documented impacts on the groundwater within the basin or subbasin, including overdraft, subsidence, saline intrusion, and other water quality degradation.
(8) Any other information determined to be relevant by the department, including adverse impacts on local habitat and local streamflows.
Selected data from the prioritization of the Smith Groundwater Basin are included below:
Basin ID 1-001
Basin Name Smith River Plain
Subbasin Name
Basin Area (Acre) 40,434.486
Basin Area (Sq. Mile) 63.17888
Hydrologic Region North Coast
Basin Status Final
Active Groundwater Level Monitoring
0 = No 1 = Yes 1
Critical Overdraft (B118-16)
0=No 1=Yes 0
Final Priority Points 0
Final Basin Priority Very Low
Public Supply Wells 19
Production Wells 1,309
Production Well /Sq. mile 20.71
Irrigated 5,457
Irrigated Acreage /Sq. Mile 86.37
Decline Comment(s)/Source(s) No documented Groundwater Level Declines Subsidence Comment(s)/Source(s) No documented groundwater extraction induced inelastic Subsidence
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2026 Annual Water Supply and Demand Assessment 14 June 2026 Crescent City, California Freshwater Environmental Services Basin ID 1-001
Component 7.c
Salt Intrusion Points 0
Saline Intrusion Comment(s)/Source(s) No documented Saline Intrusion SGMA 2019 Basin Prioritization
Basin Priority Very Low
The analysis indicated that the Smith River Groundwater Basin was classified as very low priority. As a result of the documented sustainability of the Smith River Groundwater Basin it did not warrant additional assessment and management planning.
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2026 Annual Water Supply and Demand Assessment 15 June 2026 Crescent City, California Freshwater Environmental Services
6.0 CITY RANNEY COLLECTOR WELL OBSERVATIONS
Water levels have been collected from the City’s Ranney Collector Well through a Supervisory Control and Data Acquisition (SCADA) system since September 2019. Water level (thickness) measurements were converted to elevation (feet msl) by adding the elevation of the bottom of the well 7.13 feet to the water thicknesses. Monthly maximum drawdown, static water level elevation (feet msl), and pump intake elevation are plotted below
There appears to be a strong correlation between monthly precipitation (Gasquet) and the static water elevation in the Ranney Well (not pumping). The water level elevations during pumping (drawdown) correlates with monthly precipitation but the response is significantly diminished (approximate 4-foot range) compared to the static water elevations with a range of approximately 18 feet.
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2026 Annual Water Supply and Demand Assessment 16 June 2026 Crescent City, California Freshwater Environmental Services
7.0 INFRASTRUCTURE CAPABILITIES AND PLAUSIBLE CONSTRAINTS The City relies on a single Ranney Collector Well located adjacent to the Smith River. Historic low discharge conditions (September 2021) resulted in a drawdown that left over 8 feet of water remaining above the pump intake. Historical patterns of precipitation and Smith River discharge have become less regular and unpredictable making forecasting based on historical performance less certain.
One plausible constraint is only having a single source of water that could be vulnerable to environmental impact and climate change factors over time. The City is currently investigating the potential of installing a groundwater production well on City-owned property between the Smith River and Crescent City next to an existing water distribution system that leads to the existing chlorination facility.
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2026 Annual Water Supply and Demand Assessment 17 June 2026 Crescent City, California Freshwater Environmental Services
8.0 PROJECTED WATER DEMAND AND SUPPLY
Projected water demand for the next 24 months is based on the demand in the previous calendar year (2025) plus California Department of Finance (DOF) population projections.
The City of Crescent City currently extracts water from the Smith River (underflow) under the City of Crescent City Water Resources Control Board water rights permit #11475, and under the California Department of Corrections (CDC) Water Resources Control Board water rights permit # 20210 for Pelican Bay State Prison, for a combined annual maximum production of 1,194 MGY. The supply is projected to be the combined water rights annual volume (1,194 MGY) which is only 2.2% for the historic minimum Smith River discharge 158 cfs, (37,230 MGY).
Based on historical conditions, our understanding of the Smith River Groundwater Basin, and climate change projections, supply is likely to exceed demand over the next 24 months even if dry conditions exist similar to those in 2013 (record low annual precipitation), or 2021 (lowest Smith River
DRAFT
discharge).
2026 Annual Water Supply and Demand Assessment 18 June 2026 Crescent City, California Freshwater Environmental Services
9.0 CONCLUSIONS
This Section describes the conclusion of the 2026 Annual Water Demand and Supply Analysis.
This assessment is based on the analysis of historic data and projections including:
• Local precipitation trends;
• Historic Smith River discharge trends;
• Groundwater elevation trends;
• Observations from the City’s Ranney Collector Well;
• Documented sustainability of the Smith River Groundwater Basin; and • Climate change projections.
Assuming that future conditions are similar to historical conditions, the water supply will likely meet the projected demand over the next 24 months even if dry conditions exist similar to those in 2013 (record low annual precipitation), or 2021 (lowest Smith River Discharge).
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APPENDIX A
ANNUAL WATER SUPPLY AND DEMAND ASSESSMENT REPORTING
TABLES
DRAFT
Table 1. Annual Assessment Information
Supplier is a Wholesaler
Supplier is a Retailer
If you are both a wholesaler and retailer, will you be submitting two separate reports or a combined report? Number of Reports Year Covered By This Shortage Report (Required)
Start: July 1, 2026
End: June 30, 2027
Volume Unit for Reported Supply and Demand:
(Must use the same unit throughout) MG
Supplier's Annual Assessment Planning Cycle (Required)
Start Month: July
End Month: June
Data Interval: Monthly (12 data points per year)
Water Supplier's Contact Information (Required)
Water Supplier's Name: City of Crescent City
Contact Name: David Yeager
Contact Title: Director of Public Works
Street Address: 377 J Street
ZIP Code: 95531
Phone Number: (707)465-4405
Email Address: [email protected]
Report Preparer's Contact Information
(if different from above)
Preparer's Organization Name: Freshwater Environmental Services Preparer's Contact Name: Orrin Plocher
Phone Number: (707)498-9071
Email Address: [email protected] Supplier's Water Shortage Contingency Plan
WSCP Title CRESCENT CITY
WATER SHORTAGE CONTINGENCY PLAN
WSCP Adoption Date 6/1/2021
Other Annual Assessment Related Activities
Activity Timeline/ Outcomes / Links / Notes
Annual Assessment/ Shortage Report Title: Optional
Annual Assessment / Shortage Report Approval Date: MM/DD/YYYY Other Annual Assessment Related Activities: Optional
(Add rows as needed)
Type of Supplier (Required to check one or two)
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Use Type Start Year: 2026 Volumetric Unit Used2
: MG
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Total by Water
Demand Type
Single Family 18.99 18.99 18.99 18.99 18.99 18.99 18.99 18.99 18.99 18.99 18.99 18.99 227.9002395 Commercial 24.74 24.74 24.74 24.74 24.74 24.74 24.74 24.74 24.74 24.74 24.74 24.74 296.8673877 Industrial 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 1.169982511 Losses 24.88 24.88 24.88 24.88 24.88 24.88 24.88 24.88 24.88 24.88 24.88 24.88 298.5289311 0 0
0 0
0 0
68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 68.705545 824.4665408 0 0
0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Total
0 0
0 0
Three years ago total demand
Four years ago total demand
Optional (for comparison purposes)
Last year's total demand
Two years ago total demand
Table 2: Water Demands1
Projected Water Demands - Volume3
Total by Month (Non-Potable)
1 Projections are based on best available data at time of submitting the report and actual demand volumes could be different due to many factors. 2 Units of measure (AF, CCF, MG) must remain consistent. 3When opting to provide other than monthly volumes (bi-monthly, quarterly, or annual), please see directions on entering data for Projected Water Demand in the Table Instructions.
Notes: List considered factors impacting demands
Total by Month (Potable)
Additional
Description
(as needed)
Level of
Treatment
for NonPotable
Supplies
Drop-down
list
Drop-down list
May select each use multiple times
These are the only Use Types that will
be recognized by the WUEdata online
submittal tool
(Add additional rows as needed)
Demands Served by Potable Supplies
Demands Served by Non-Potable Supplies
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Water Supply Start Year: 2026 Volumetric Unit Used2
: MG
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Total by
Water
Supply Type
Groundwater (not desal.) 99.50 99.50 99.50 99.50 99.50 99.50 99.50 99.50 99.50 99.50 99.50 99.50 1194 0 0
0 0
0 0
0 0
0 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 1194 0 0 0
0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Total
0 Potable Supplies
Non-Potable Supplies
eAR Reported Total Water Supplies
Optional (for comparison purposes)
1 Projections are based on best available data at time of submitting the report and actual supply volumes could be different due to many factors. 2 Units of measure (AF, CCF, MG) must remain consistent. 3When opting to provide other than monthly volumes (bi-monthly, quarterly, or annual), please see directions on entering data for Projected Water Supplies in the Table Instructions.
Notes: List hydrological and regulatory conditions, infrastructure capabilities, and plausible constraints which may impact the water supplies Total by Month (Potable)
Total by Month (Non-Potable)
Table 3: Water Supplies1
Projected Water Supplies - Volume3
Water
Quality
Drop-down
List
Total Right
or Safe
Yield*
(optional)
Additional
Detail on
Water Supply
Drop-down List
May use each category multiple
times.These are the only water
supply categories that will be
recognized by the WUEdata online
submittal tool
(Add additional rows as needed)
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= Auto calculated
= For manual input
Table 4(P): Potable Water Shortage Assessment1
Start Year: 2026 Volumetric Unit Used2
: MG
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun3Total
Anticipated Unconstrained Demand 68.7 68.7 68.7 68.7 68.7 68.7 68.7 68.7 68.7 68.7 68.7 68.7 824.47 Anticipated Total Water Supply 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 99.5 1194.00 Surplus/Shortage w/o WSCP Action 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 369.5 % Surplus/Shortage w/o WSCP Action 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% State Standard Shortage Level 0 0 0 0 0 0 0 0 0 0 0 0 0 Benefit from WSCP: Supply Augmentation 0.0
Benefit from WSCP: Demand Reduction 0.0
Revised Surplus/Shortage with WSCP 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 30.8 369.5 % Revised Surplus/Shortage with WSCP 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% 45% = Auto calculated
= For manual input
Table 4(NP): Non-Potable Water Shortage Assessment1
Start Year: 2026 Volumetric Unit Used2
: MG
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun3Total
Anticipated Unconstrained Demand: Non-Potable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.00 Anticipated Total Water Supply: Non-Potable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Surplus/Shortage w/o WSCP Action: Non-Potable 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 % Surplus/Shortage w/o WSCP Action: Non-Potable
Benefit from WSCP: Supply Augmentation 0.0
Benefit from WSCP: Demand Reduction 0.0
Revised Surplus/Shortage with WSCP 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 % Revised Surplus/Shortage with WSCP
1 Assessments are based on best available data at time of submitting the report and actual volumes could be different due to many factors. 2 Units of measure (AF, CCF, MG) must remain consistent. 3When optional monthly volumes aren't provided, verify Tables 2 and 3 use the same columns for data entry and are reflected properly in Table 4 and make sure to use those same columns to enter the benefits from Planned WSCP Actions. Please see directions on the shortage balancing exercise in the Table Instructions. If a shortage is projected, the supplier is highly recommended to perform a monthly analysis to more accurately identify the time of shortage. 4 If you enter any WSCP Benefits, then you must enter the corresponding planned Actions into Table 5. = From prior tables
Planned WSCP Actions4
1 Assessments are based on best available data at time of submitting the report and actual volumes could be different due to many factors. 2 Units of measure (AF, CCF, MG) must remain consistent. 3When optional monthly volumes aren't provided, verify Tables 2 and 3 use the same columns for data entry and are reflected properly in Table 4 and make sure to use those same columns to enter the benefits from Planned WSCP Actions. Please see directions on the shortage balancing exercise in the Table Instructions. If a shortage is projected, the supplier is highly recommended to perform a monthly analysis to more accurately identify the time of shortage. 4 If you enter any WSCP Benefits, then you must enter the corresponding planned Actions into Table 5. = From prior tables
Planned WSCP Actions4
DRAFT
July 1, 2026 to June 30, 2027
Enter Amount
(Drop-down
List)
Select % or
Volume Unit
Start Month End Month
0 (No Shortage) Expand Public Information Campaign Yes MG July June NOTES:
Notes Section to be used only
for clarifying details, and not
for listing specific actions.
Actions must be entred into
table rows above.
1 If you plan Supply Augmentation Actions then you must enter WSCP Benefits from Supply Augmentation Actions into Table 4. If you plan Demand Reduction Actions then you must enter WSCP Benefits from Demand Reduction Actions into Table 4. 2 If an Action is planned to be implemented in multiple non-contiguous periods of the year, please make separate entries on multiple rows for the same action spanning the different implementation periods.
Table 5: Planned Water Shortage Response Actions
Add additional rows as needed
How much is action going to
reduce the shortage gap?
(Optional)
When is shortage response
action anticipated to be
implemented2?
Is action
already being
implemented?
(Y/N)
ACTIONS1: Demand Reduction, Supply
Augmentation, and Other Actions.
(Drop-down List)
These are the only categories that will be
accepted by the WUEdata online
submittal tool. Select those that apply.
Anticipated Shortage
Level
Drop-down List of
State Standard Levels (1 -
6) and Level 0 (No
Shortage)
DRAFT
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: SARA BARBOUR, HR MANAGER
DATE: JUNE 15, 2026
SUBJECT: PUBLIC HEARING ANNUAL JOB VACANCY REPORT
______________________________________________________________________
RECOMMENDATION
• Open public hearing
o Hear staff report
o Technical questions for staff
o Receive public comment
• Close public hearing
• Further Council discussion
• Receive the 2026 Job Vacancy Report and give direction as necessary and appropriate as it pertains to vacancies, recruitment and retention.
BACKGROUND
The California legislature adopted AB 2561, effective January 1, 2025. The act was spurred by concerns of the legislature regarding high job vacancies in public service and the impact that high vacancy rates have on the public worker services that have to fill the void. The act implements Government Code Section 3502.3, which requires the City to present the status of vacancies and recruitment and retention efforts at a public hearing at least once per fiscal year. Each recognized employee organization is entitled to be present at the hearing and make a presentation on vacancies and recruitment and retention efforts for positions within that bargaining unit. If the number of job vacancies within a single bargaining unit meets or exceeds 20% of the total number of authorized full-time positions, the act requires the City, upon request of the recognized employee organization, to include specified information during the public hearing.
The report must be presented at a public hearing prior to adoption of the final budget.
During the hearing, the City is required to identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process.
ANNUAL JOB VACANCY REPORT
JUNE 15, 2026
2 ITEM ANALYSIS
CRESCENT CITY 2026 JOB VACANCY REPORT
The City’s vacancy analysis is dated May 1, 2026. As of that date, no single bargaining unit had vacancies at or above 20% of the total number of authorized full-time equivalents in the unit.
VACANT POSITIONS
AS OF 5/01/2026
BARGAINING
UNIT
FT/PT # CURRENT
STATUS 6/3/25
BLDG INSPECTOR / CODE
ENFORCMENT OFFICER
CCMEA FT 1 FILLED (6/12/26)
FIRE CHIEF CONTRACT FT 1 VACANT 12/29/25
SR BLDG/PARKS MAINT
WORKER
CCEA FT 1 VACANT 2/18/26
AQUATICS SUPERVISOR CCMEA FT 1 VACANT 3/24/26
RECORDS SPECIALIST CECC PT 1 VACANT
ECON DEV / REC ASST UNREPRESENTED PT 1 VACANT
OFFICE TECH (PW) CECC PT 1 VACANT
BLDG INSPECTOR / CODE ENFORCEMENT OFFICER (FT): This position was vacated in September of 2025. Multiple recruitments were conducted, the last one closing 4/3/2026. The position was recently filled with a start date of 6/12/26.
FIRE CHIEF (FT): Fire Chief position was vacated in December of 2025. An interim Chief was appointed immediately following the vacancy. Job description and recruitment materials were updated to reflect current needs of the department and recruitment officially opened on May 6.
SR BLDG/PARKS MAINTENANCE WORKER (FT): This position was vacated in February 2026. It is not being actively recruited for as it has been proposed to eliminate the position and delegate the supervisory duties to two separate positions, one focused on parks, and the other focused on buildings and facilities. Once the new job descriptions are finalized, recruitment will open.
AQUATICS SUPERVISOR (FT): This position was vacated in March 2026. An interim Aquatics Supervisor was appointed, and we are actively recruiting for this position.
ANNUAL JOB VACANCY REPORT
JUNE 15, 2026
3 PD RECORDS SPECIALIST (PT): This position is not being actively recruited as it has been proposed to eliminate the position and create a community service officer (CSO) position. The job description has been drafted and is ready for final review, however, the budget does not include a CSO position in the immediate future.
ECONOMIC DEVELOPMENT / RECREATION ASSISTANT (PT): This position is not being actively recruited for. The City has updated the position to reflect the needs of both the Recreation Director and Grants and Economic Development Manager. The position was initially advertised in late April but pulled due to budget constraints. The City is proposing to eliminate this position.
OFFICE TECH - PUBLIC WORKS (PT): This position is not being actively recruited. It was placed on hold while the new PW Manager had a chance to assess department needs. The City is proposing to eliminate this position, as it has not been identified as a necessity within the PW department at this time.
The City has not identified any necessary changes to policies, procedures, and recruitment activities due to obstacles in the hiring process.
This concludes the annual report.
FISCAL ANALYSIS
The delivery of this report has no direct fiscal impact.
STRATEGIC PLAN ANALYSIS
This item is consistent with the following strategic plan goals:
• Goal 3: Obtain the Highest Levels of Organizational Excellence
ATTACHMENTS
1. None.
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: LINDA LEAVER, FINANCE DIRECTOR
DATE: JUNE 15, 2026
SUBJECT: FISCAL YEAR 2026-27 BUDGET, POSITION CONTROL, AND
APPROPRIATIONS LIMIT
______________________________________________________________________
RECOMMENDATION
• Public hearing
o Open public hearing
o Receive staff report
o Technical questions from Council
o Receive public comment
o Close public hearing
• Further Council discussion
• Adopt Resolution No. 2026-47, A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF CRESCENT CITY ADOPTING THE ANNUAL BUDGET OF
THE CITY OF CRESCENT CITY, INCLUDING ANY ATTACHMENTS
AND/OR APPENDICES, FOR FISCAL YEAR 2026-27
• Adopt Resolution 2026-48, A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF CRESCENT CITY REVISING THE SALARY SCHEDULE FOR
CERTAIN CONTRACT AND CONFIDENTIAL POSITIONS
• Adopt Resolution No. 2026-49, A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF CRESCENT CITY SELECTING THE ANNUAL ADJUSTMENT FACTORS FOR THE CALCULATION OF THE FISCAL YEAR 2026-27
APPROPRIATIONS LIMIT FOR THE CITY OF CRESCENT CITY
BACKGROUND
The process of creating the coming fiscal year’s budget typically begins as soon as the mid-year budget review for the current fiscal year is completed. The City Manager, Finance Director, Department Heads, and Managers review current trends and forecast the next year’s revenues and expenses in detail. Once the initial budget requests are received, the Finance Director compiles all the data and presents an overview to the City Manager. The City Manager and Finance Director then meet with each Department Head and Manager to make adjustments. The goal is to present a budget proposal that matches FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
2 ongoing revenues to ongoing expenses, with strategic use of reserve funds for priority projects.
The Measure S Oversight Committee is also an important part of the budget process. The Committee is charged with reviewing and reporting on the revenues and expenses of Measure S funds, as well as providing recommendations to the City Council on future expenditures. The Committee met March 10th and April 14th to review the status of Measure S funds and develop a recommendation for FY 2026-27 expenditures. The result of those meetings was the adoption of Resolution No. MS2026-03 recommending priorities to be funded with Measure S in FY 2026-27. Those recommendations were incorporated into the proposed budget discussed at the City Council’s budget workshop, with slight changes to the dollar amounts for items related to staffing (due to changes in wages and benefit costs).
The City Council held a public workshop on May 20th to discuss the Fiscal Year 2026-27 budget. The City Manager and Finance Director presented the proposed budget and City staff were present to provide additional information on their respective departments. The budget presented tonight is based on Council direction at the budget workshop plus significant items approved at the June 1 Council meeting (sewer and water rate increases and a grant-funded sewer capital planning project).
ITEM ANALYSIS
Important budget topics to note:
• The City follows best practice in setting conservative budgets. Staff attempts to forecast revenues in a conservative but realistic manner, and all anticipated expenses and positions are included in the budget. Actual expenses have historically come in lower than the approved budget, due to a variety of factors (unfilled staff positions, deferred projects, routine expenses coming in under budget, etc.).
• Insurance and pension costs continue to rise. The City’s required contributions have been included in the budget.
• Electricity costs increased significantly last year and are projected to increase again in January 2027. Estimated increases have been included in the budget. • Staff has provided an estimate of the current year (Fiscal Year 2025-26) revenues and expenses, based on the year-to-date information at the time of budget preparation. These estimates have been used to project forward to determine the estimated ending fund balances at the end of Fiscal Year 2026-
27. Actual results for Fiscal Year 2025-26 will not be known until several months after the fiscal year ends and staff has closed the books. Once the final numbers are known, staff will provide an update to the Council. • Projects that span multiple years (grant-funded and/or capital expenses) are included in the budget resolution to be carried over automatically. The proposed budget includes the estimated amounts remaining in each of these projects. After the Fiscal Year 2025-26 books are closed and the actual FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
3 amounts are finalized, the Fiscal Year 2026-27 budget will be updated to reflect the actual remaining amounts. This practice of carry-over budgeting will allow these projects to continue moving forward while staff works to close the books for the current fiscal year.
Staffing
Several proposed changes to staffing levels are included in the budget:
• Removal of three part-time positions that had been vacant for some time • Public Works reorganization – as discussed at the budget workshop, the city is working on a reorganization of some of the Public Works positions in buildings and parks maintenance. There is an overall reduction in FTEs (full-time equivalents) with a planned conversion of one full-time regular position to a supervisory position, removal of one vacant full-time position, and addition of one seasonal position.
The City has Memorandums of Understanding (MOUs) with various employee bargaining units. The current MOUs run through June 30, 2027 and include a provision for a Costof-Living Adjustment (COLA) for FY 2026-27. The agreed COLA is based on inflation (CPI Los Angeles March 2026 over March 2025), with a minimum of 1% and a maximum of 3%. The actual inflation factor was 3.4%, so the COLA is 3%, which is included in the proposed budget. Contract and confidential positions receive the same COLA as the MOUs, and a resolution for these adjustments is attached.
Major Funds
A brief summary of each of the City’s major funds is provided below. More detail is included in the attached budget document. The budget document includes every fund of the City, actual revenues and expenses for three prior fiscal years, budgeted revenues and expenses for the current fiscal year, estimated actual revenues and expenses for the current fiscal year, and the proposed budget for Fiscal Year 2026-27. Additional information in the budget document includes the City’s organizational chart, projected fund balances, authorized position control, and appropriations limit. A copy of Resolution No. MS2026-03, the recommendations from the Measure S Oversight Committee, is also included.
General Fund
The General Fund contains all governmental services that are not accounted for in other funds. These services include public safety (police and fire), community development (code enforcement, building inspection, planning, and engineering), streets, economic development, recreation, and administration. These services are largely funded through tax revenues, although some services are partially or fully funded through charges for service, cost recoveries, and grants.
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
4 The largest revenue sources in the General Fund are sales tax, Measure S, and Transient Occupancy Tax (TOT). In November 2020, the voters of Crescent City approved Measure S, a 1% local tax (technically a “transactions and use tax” but often referred to as an addon sales tax). Measure S began to be collected by retailers in April 2021. This revenue is intended to fund essential services in the General Fund, including police, fire, streets, and the swimming pool.
Other revenue sources in the General Fund include property taxes, charges for services, licenses and permits, grants, transfers, and other sources. Total revenues for FY 26-27 are projected to decrease compared to the FY 25-26 estimate. Sales tax, Measure S, and TOT are projected to remain nearly flat, while fire services revenue will decrease (there was a timing issue with a portion of FY 24-25 revenue being received in FY 25-26, which caused a one-time increase in FY 25-26).
FY 25-26
Estimated
FY 26-27
Proposed
Sales tax 2,220,000 2,250,000
Measure S 2,330,000 2,330,000
TOT 2,097,000 2,104,000
Other taxes 1,033,627 1,076,300
Bldg permit & plan check 169,347 168,500
Fire services 1,099,682 885,128
Grants 431,320 487,163
Pool 226,796 228,805
Other reimb 119,825 115,082
Transfers in 298,289 270,365
Other 694,214 635,910
Total 10,720,100 10,551,253
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
5 Expenditures in the General Fund include staffing, materials, utilities, contract services, transfers, and other expenses needed to provide the services listed above. As a servicedriven organization, the largest share of expenditures in the General Fund is wages and benefits (approximately 57%). Contracts account for approximately 15% of the budget, transfers are 7% (to fund equipment purchases and capital improvements), materials and internal service funds are each 6%, and utilities, contributions, and other expenses make up the rest.
The budget includes all items that were recommended by the Measure S Oversight Committee. Some amounts in the fire and police departments were changed slightly from what the Committee recommended due to changes in projections for wages and benefits. • Fire Department ($509,628 net)
o Three full-time Career Fire Captain positions
o Continue volunteer stipend program and overnight volunteer staffing at fire station
o Firefighter intern program
o Training
o Department software
o Small equipment and tools, radios, pagers, satellite communications for 4 vehicles, and iPads
o Deposit into vehicle/equipment replacement fund for future SCBA replacements
o Turnout replacements
o Deposit into vehicle/equipment replacement fund for future turnout replacements
o Deposit into vehicle/equipment replacement fund for future apparatus purchase
o Deposit into CIP fund for improvements at City fire station (station alert system)
o Note: some of these expenses are cost-shared with the Fire Protection District. The full amount of the expense is included in the budget, with a corresponding revenue for the District’s share, which includes a 7% admin overhead fee. All revenues related to reimbursement of Measure S expenses are added back to the Measure S balance.
o Note: the net budget recommended by the Measure S Oversight Committee was $509,728
• Police Department ($618,902)
o Three patrol officers
o Assign one officer to Detective duty
o Routine costs for two K9 officers (training, veterinary care, food, etc.) o Annual contract costs - tasers, body cams, dash cams
o Medical supplies
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
6 o Portion of annual cost for cell phone analyzer (subscription, data storage, and/or training)
o Transfer to police vehicle replacement fund for purchase of a patrol vehicle
o Note: the budget recommended by the Measure S Oversight Committee was $645,164
• Streets ($835,000)
o Street light repairs
o Sidewalk repairs or installation
o Minor repairs of potholes, crack sealing
o Deposit to Capital Improvement Fund for large maintenance project o Deposit to Equipment Fund for future replacement of backhoe • Swimming pool ($395,000)
o Parts and equipment replacements
o Support operations including staffing and utilities
• Finance ($8,291)
o Sales tax consultant for revenue projections and business audits o Independent audit of Measure S funds
Measure S funds are tracked, and if any Measure S revenues are not spent, the balance is carried forward to be used on future Measure S projects and activities. Staff estimates the current year projection plus the proposed budget would result in a Measure S balance of approximately $452,266 at the end of FY 26-27. The Measure S Oversight Committee maintains a 5-year spending plan for Measure S funds to provide sustainable support to these departments. The current spending plan shows that all Measure S funds will be spent by the end of the 5-year period. Actual revenues and expenses are updated periodically, and the Oversight Committee will make updated recommendations as needed to ensure the funds are used for their intended purpose and remain sustainable.
Total General Fund budgeted expenditures are nearly the same as the estimated total for FY 2025-26 and lower than the FY 2025-26 total budget. With revenues projected to remain nearly flat, the City worked to reduce expenditures where possible. This includes removing three part-time vacant positions and restructuring the buildings and parks maintenance staffing as described above, as well as deferring some equipment purchases and capital improvements and reducing operating budget requests in every department.
The City has a policy of maintaining a General Fund balance of at least 25% of total expenditures. The policy was updated in 2022 and contains the following provisions:
• The purpose of the 25% reserve is to fund ongoing operations for at least 90 days in the event of emergency.
• The 25% is calculated based on operating expenses, not including grantfunded projects or capital improvements.
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
7 • When projecting fund balance in future years, it is reasonable to assume that 5% of the proposed operating budget will not be spent.
The fund balance was $4,539,754 as of the last audit (June 30, 2025). The estimated fund balance for June 30, 2026 is $3,665,246. It is important to note this estimate is based on year-to-date results when the budget was developed plus estimates for the remainder of the year. Actual results will not be known until the fiscal year is closed, and results will vary from this estimate.
The proposed budget, if all revenues come in exactly as budgeted and all expenses are fully spent, would reduce the estimated fund balance by $1,057,782 leaving a fund balance of $2,607,464. Assuming 5% of the operating budget (not including capital expenses or one-time projects funded by grants) is not spent, the ending fund balance on June 30, 2027 would be estimated at $3,132,399.
Fund balance at 6/30/25 4,539,754
Estimated fund balance at 6/30/26 3,665,246
FY 26-27 budgeted revenues 10,551,253
FY 26-27 budgeted expenditures (11,609,035)
Fund balance at 6/30/27 if budget fully spent 2,607,464 Fund balance at 6/30/27 with 5% operational budget savings 3,132,399 Of the budgeted expenditures for FY 2026-27, one-time projects funded by grants total $319,838 and capital purchases / transfers to capital improvement funds total $790,500.
Therefore, of the $11,609,035 total budget, the operational budget is $10,498,697. The required reserve based on the operational budget is $2,624,674.
Total budgeted expenditures 11,609,035
One-time projects funded by grants (319,838)
Capital expenses / transfers to capital improvement funds (790,500) Operational expenses 10,498,697
Reserve 25% of operational expenses 2,624,674
The estimated ending fund balance at June 30, 2027, using the projection for the current year (FY 2025-26) and assuming 5% budget-to-actual savings in operating expenses in FY 2026-27, is $3,132,399. Of that amount, approximately $452,266 is estimated to be Measure S. Calculating the reserve, this leaves approximately $55,000 in unallocated fund balance remaining.
Fund balance at 6/30/25 4,539,754
Estimated fund balance at 6/30/26 3,665,246
Fund balance at 6/30/27 with 5% operational budget savings 3,132,399 FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
8 Estimated Measure S balance at 6/30/27 (452,266)
Reserve 25% operating expenses (2,624,674)
Fund balance remaining unallocated 55,459
The FY 2025-26 ending fund balance will be recalculated when actual results are known, after all revenues and invoices for the current fiscal year are received and year-end accounting processes are complete. At that point, the unallocated fund balance for FY 2026-27 will also be updated using the FY 2025-26 actual ending fund balance and projecting forward.
Cash Flow
The City’s cash flow has been an item of discussion for some time, as the City has been successful in obtaining grant funding for several large projects in recent years. The City is on track to construct over $15 million in grant-funded projects:
• Beachfront Park (Prop 68) approximately $8 million
• Front Street (Clean California) approximately $3 million • Front Street (CDBG) approximately $3 million
• F Street (CDBG) approximately $1 million
There are other projects scheduled as well (both City-funded and grant-funded), but these four will have the most significant impact on the City’s cash flow.
Grant-funded projects are usually on a reimbursement basis, meaning the City pays the project invoices and then requests reimbursement from the granting agency, which can take several months to receive. In between paying the contractor and receiving the reimbursement from the granting agency, the City’s cash balance is reduced. For most projects, this temporary negative cash balance for the grant project must be covered by cash from the General Fund.
There are multiple factors involved in forecasting the cash flow for the City:
• General Fund cash balance at any given time, related to regular revenues and expenses and the timing of each of these
• Timing of grant project expenses
• Timing of reimbursements from different granting agencies All these factors are continually changing, and some are outside the City’s direct control.
Therefore, there will always be an element of risk related to decisions about how to manage cash flow. The City manages this risk by using the best information available, monitoring for updates, utilizing the services of experts including our municipal financial advisor, and making decisions about the costs associated with protecting against risk (for example, consultant fees, financing costs, etc.).
Due to requesting some of the grant funding in advance and negotiating a faster than normal turnaround for reimbursement on others, staff anticipates the City will be able to FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
9 manage cash flow during FY 2026-27 without requiring outside borrowing (which is very expensive). Should conditions change significantly, this item will be brought back to the Council for updates.
Housing Authority
The Housing Authority is federally funded through the Department of Housing and Urban Development (HUD) and assists low-income individuals and families throughout Del Norte County with housing vouchers. We are currently providing assistance to approximately 516 households per month. The proposed budget for FY 2025-26 includes an increase in both revenues and expenditures, planning for several of the project-based vouchers to come online as well as increases in voucher and admin costs.
The current year is estimated to close with a fund balance of $441,180. The proposed budget for FY 2026-27 would close with a fund balance of $286,665.
FY 2025-26
Estimated
FY 2026-27
Proposed
Revenues 4,849,661 5,243,898
Expenditures (4,876,726) (5,398,413)
Net (27,065) (154,515)
Ending fund balance 441,180 286,665
RV Park Fund
The City owns and operates Lighthouse Cove RV Park, which is a 94-space RV park just across Elk Creek from Beachfront Park. This is an enterprise fund, which means revenues from the users of this service are intended to cover the fund’s expenses including operations, maintenance, overhead, capital improvements, and debt if applicable.
The proposed budget includes a reduction in working capital to fund both operating expenses and the capital improvement project currently underway (which is funded by a $835,000 grant plus $200,000 from working capital). However, the budgeted revenues do not yet include any increases from the apartment and two cabins that will begin being rented once the project is complete. The Council recently formed an ad hoc committee, and determining the rents for the new units will be one of their tasks.
The working capital balance will be used to manage cash flow for the grant project this year. In future years, working capital can be used to fund improvement projects at the RV Park.
FY 2025-26
Estimated
FY 2026-27
Proposed
Operating revenues 698,474 685,500
Grant revenues 15,458 819,542
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
10 Operating expenses (616,590) (727,242)
CIP expenses (27,511) (998,945)
Net 69,831 (221,145)
Ending working capital 749,954 528,809
Sewer Fund
The Sewer Fund is an enterprise fund, and users are charged for the services provided.
User fees are intended to cover the ongoing costs of providing the services (including operations and maintenance, overhead, capital improvements, debt service, and reserves) and are set through a rate study and Prop 218 process.
In 2016, a rate increase was approved by the City Council and successfully passed the Prop 218 process but was then blocked by a referendum which placed the rate ordinance on the November 2016 ballot, where the majority of voters voted against the rates. For several years, staff worked to stabilize this fund on multiple fronts, including restructuring the existing loan, contracting operations to Jacobs Engineering, pursuing grants, and revising and deferring capital improvements and major maintenance. Earlier this year, a new rate study was completed and presented to the City Council. The proposed rates passed the Prop 218 process at a public hearing held June 1, 2026 with the new rates set to go into effect July 2026. The proposed budget now includes those rate increases.
Expenses in the proposed budget include large investments in capital costs. CIP that is budgeted in the current year but not complete will be automatically carried over until finished. The proposed budget includes an estimate of these carry-over amounts from the current fiscal year, which will be updated when exact expenses from this year are finalized.
The CIP for FY 2026-27 includes:
RBC gear box 127,000
Boiler 228,000
Influent gate 35,000
Primary influent valves 120,000
Influent pump rebuild 151,000
Gas flare 79,000
Primary buildings (design) 28,000
Chemical pumps 56,000
WWTP improvements (design – grant
funded) 1,156,757
City sewer mains 488,000
CIP budget 2,468,757
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
11 Of the $2,468,757 CIP budget, $1,156,757 for design of future WWTP improvements is grant-funded and $1,312,000 is cash-funded.
The budget also includes the annual loan payment of $1,697,663 which will continue until the loan is paid off in FY 2040-41.
FY 2025-26
Estimated
FY 2026-27
Proposed
Operating revenues (net of transfers
between CIP and operating funds) 5,322,057 6,908,511
Grant revenue 384,860 1,156,757
Operating expenses (net of CIP transfers) (4,955,273) (4,923,582) CIP (150,438) (2,468,757)
Debt service
(1,697,663)
(1,697,663)
Net (1,096,457) (1,024,734)
Ending working capital 3,592,851 2,568,117
Even with the rate increase, the budgeted net results for FY 2026-27 are negative due to the investment in capital improvements. However, the increased revenues do allow for the CIP to progress as well as ongoing operations, maintenance, and debt service while keeping the working capital from going negative. Over the five-year period of the rate study, the new rates are projected to stabilize the fund to cover operations and maintenance, debt service, capital improvements, and reserves.
Water Fund
The Water Fund is an enterprise fund, and users are charged for the services provided.
User fees are intended to cover the ongoing costs of providing the services (including operations and maintenance, overhead, capital improvements, and debt service) and are set through a rate study and Prop 218 process. On June 1, 2026 the City Council held a public hearing to increase rates, which passed the Prop 218 process and the new rates go into effect in July. The proposed budget now includes those rate increases.
Expenses in the proposed budget include investment in important capital improvements.
CIP that is budgeted in the current year but not complete will be automatically carried over until finished. The proposed budget includes an estimate of these carry-over amounts from the current fiscal year, which will be updated when exact expenses from this year are finalized.
Surge protection (partially grant funded) 746,271
Meter replacements / AMR project 794,074
Water main replacements - annual 259,857
Ground source well (partially grant funded) 648,107
Amador tank rehab 30,000
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
12 Washington tank rehab 100,000
Chlorination generator 140,000
CIP budget 2,714,309
The surge protection project is partially grant funded for $200,000, the ground source well project is partially grant funded for $500,000 (of which $495,122 is remaining), and $2,019,187 in CIP is cash funded.
FY 2025-26
Estimated
FY 2026-27
Proposed
Operating revenues (net of transfers
between CIP and operating funds) 3,055,515 4,125,515
Grant revenue 695,122
Operating expenses (net of CIP transfers) (2,992,116) (3,492,018) CIP (346,706) (2,714,309)
Net (283,307) (1,385,690)
Ending working capital 4,072,455 2,686,765
Even with the rate increase, the budgeted net results for FY 2026-27 are negative due to the investment in capital improvements. However, the increased revenues do allow for CIP to progress as well as ongoing operations and maintenance while keeping the working capital from going negative. Over the five-year period of the rate study, the new rates are projected to stabilize the fund to cover operations and maintenance, debt service, capital improvements, and reserves.
Appropriations Limit (GANN Limit)
In 1979, the voters of California approved Proposition 4, commonly known as the Gann Limit (“Limit” or “Appropriations Limit”), to limit the growth of government taxation and spending. This proposition created Article XIIIB of the Constitution, which provides a formula for calculating these limits. In 1990, the voters adopted Proposition 111, which revises the formulas for calculating adjustments to the limit.
The limit is based on actual appropriations during the base year and increases each year using specified growth factors. The appropriations limit does not apply to all City revenues, but only to those revenues defined as “proceeds of taxes” with certain exceptions for voter-approved debt, qualified capital outlay, and the costs of complying with court orders and federal mandates. During any fiscal year, a government entity may not appropriate (spend) proceeds of taxes that are received in excess of the entity’s limit.
If the entity receives proceeds of taxes in excess of the limit, it may carry those funds into the subsequent year for use. Any excess remaining after the second year must be returned to the taxpayers by reducing tax rates or fees. Alternatively, a majority of voters may approve an override to increase the appropriations limit for a maximum of four years.
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
13 In accordance with Proposition 111, the Council must adopt the Appropriations Limit each year as part of the annual budget process. The annual change in the limit is determined by two factors: (1) change in population and (2) change in cost of living (inflation).
Population factor: The population figures are provided to the City each year by the State Department of Finance. The City may choose to use either the population growth figure for the City’s population or the growth figure for the County’s population. For FY 2026-27, the City population factor is 5.55% and the County factor is -1.17%. Staff recommends using the City factor.
Inflation factor: The City may use the California per Capita Income figure (provided by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the addition of local non-residential construction in the City.
The City has used the California per Capita Income figure in previous years, and staff continues to recommend this action. This year’s per capita income factor is 4.95%.
The total calculated appropriations limit for FY 2026-27, using the recommended factors, is $44,160,197 which is an increase of $4,295,330 over the FY 2025-26 limit. Only the General Fund includes budgeted revenues properly classified as proceeds of taxes, although the other types of funds are also presented consistent with previous years. % Change
over prior year
A. Price Factor
Per capita personal income 2026-27 4.95%
Population Factor
City 2026-27 5.55%
County 2026-27 -1.17%
B. Calculation
Per capita personal income ratio 1.0495
Population ratio 1.0555
Calculation of factor for FY 2026-27 A times B 1.1077
2025-26 2026-27 2026-27 2026-27 2026-27 2026-27
Limit Limit
Proceeds of
Taxes
Exclusions Appropriations
Subject to Limit
Under (Over)
Limit
General Fund 7,821,760 8,664,533 7,878,165 (500,000) 7,378,165 1,286,368 Special Revenue Funds 7,639,151 8,462,249 - - - 8,462,249 Enterprise Funds 19,542,574 21,648,233 - - - 21,648,233 Internal Service Funds 2,251,174 2,493,732 - - - 2,493,732 Public Financing Authority 1,910,196 2,116,014 - - - 2,116,014 Fiduciary Funds 700,012 775,436 - - - 775,436
39,864,867 44,160,197 7,878,165 (500,000) 7,378,165 36,782,032 APPROPRIATIONS LIMIT: Fiscal Year 2026-27
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
14 FISCAL ANALYSIS
The effects of the proposed budget on the City’s major funds are discussed above. Below is a chart summarizing the proposed budget for each City fund (not including fiduciary funds). The projected ending fund balance / working capital is calculated as the estimated ending fund balance for the current fiscal year plus the net impact of the proposed budget for FY 2025-26 (not including any budget-to-actual savings for FY 2026-27). It is important to note that projections are an estimate calculated with information available at a point in time, and actual results will vary from projections.
This chart is included with additional details in the attached budget document.
FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
15 STRATEGIC PLAN ASSESSMENT
This report is consistent with the Strategic Plan Goal of “Maintaining a balanced budget while executing strong fiscal management, optimized staffing levels, and through maximizing services with available resources.”
Proposed Proposed Proposed Estimated
Revenues Expenditures /
Expenses Net Activity
Working
Capital or
Fund Balance *
FY 2026-27 FY 2026-27 FY 2026-27 6/30/2027
General Fund
001 General Fund 10,551,253 (11,609,035) (1,057,782) 2,607,464 Special Revenue Funds
110 Housing Authority 5,243,898 (5,398,413) (154,515) 286,665 104 CDBG Program Income (PI) 2,000 (2,000) - 1,200
107 CDBG Loan Program - (2,000) (2,000) 30,335
154 CDBG COVID 698 - 698 -
155 2022 CDBG - - - -
158 CDBG 2023 1,064,268 (1,064,268) - -
159 CDBG 2023-A 3,264,672 (3,264,672) - -
161 CDBG 2024 714,791 (714,791) - -
106 Rehab and Sidewalk Loans - - - 68,980
115 Gas Tax 195,242 (195,242) - 28,901
116 Successor Housing - - - 649,087
117 RMRA 189,413 (427,200) (237,787) 85,155
120 American Rescue Plan Act - (64,201) (64,201) -
121 Volunteer Firefighter Support 12,600 (23,043) (10,443) - 156 Clean California 2,569,720 (2,570,445) (725) -
157 CPLHA 181,354 (206,300) (24,946) -
160 PIP / PLHA 650,549 (650,550) (1) 3,997
162 HOME Grant 138,786 (138,786) - -
163 OPC Grant 320,911 (320,911) - -
Debt Service Funds
301 Police Department Facility Debt Service - - - 132,000 Enterprise Funds
412 RV Park 1,505,042 (1,726,187) (221,145) 528,809
413 Sewer 6,858,511 (7,215,016) (356,505) 1,903,879
913 Sewer CIP 1,800,528 (2,468,757) (668,229) 314,238
419 Water 4,075,515 (4,287,018) (211,503) 2,389,891
919 Water CIP 1,540,122 (2,714,309) (1,174,187) 296,874 Internal Service Funds
420 Info Tech Services 622,541 (639,022) (16,481) 11,125 506 Building Services 238,501 (238,501) - (551)
508 Equipment Services 531,141 (491,141) 40,000 237,927 620 Insurance 957,298 (1,154,251) (196,953) 50,150
630 OPEB 161,007 (161,007) - -
Capital Project & Acquisition Funds
901 Capital Improvement Projects 8,461,448 (10,024,032) (1,562,584) 319,103 902 Beachfront Park Donations - - - 9,650
903 Pebble Beach CIP 13,403,593 (8,531,491) 4,872,102 234,859 930 Fire Veh & Equip Replacement 155,500 - 155,500 834,489 940 Police Vehicle Replacement 80,000 (86,329) (6,329) - FISCAL YEAR 2026-27 BUDGET ADOPTION
JUNE 15, 2026
16 ATTACHMENTS
• Resolution No. 2026-47, A Resolution of the City Council of the City of Crescent City Adopting the Annual Budget, Including Any Attachments and/or Appendices, for Fiscal Year 2026-27
• Resolution No. 2026-48, a Resolution of the City Council of the City of Crescent City Revising the Salary Schedule for Certain Contract and Confidential Positions
• Resolution No. 2026-49, A Resolution of the City Council of the City of Crescent City Selecting the Annual Adjustment Factors for the Calculation of the 2026-27 Appropriations Limit for the City of Crescent City • Appropriations limit factors from State Department of Finance • FY 2026-27 Proposed Budget
CITY OF CRESCENT CITY RESOLUTION NO. 2026-47 Page 1
RESOLUTION NO. 2026-47
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY
ADOPTING THE ANNUAL BUDGET OF THE CITY OF CRESCENT CITY, INCLUDING ANY ATTACHMENTS AND/OR APPENDICES, FOR FISCAL YEAR 2026-27
WHEREAS, the budget for the fiscal year beginning July 1, 2026 and ending June 30, 2027, as submitted by the City Manager, has been reviewed by the City Council and a duly-noticed public hearing held thereon the 15th day of June 2026.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY, CALIFORNIA AS FOLLOWS:
1. That the Fiscal Year 2026-27 City of Crescent City Annual Budget is hereby appropriated in the amounts identified below and further described in the attached budget:
Fund Expense / Expenditure
General Fund 11,609,035
Special Revenue Funds 15,042,822
Debt Service Funds -
Enterprise Funds (including Enterprise CIP) 18,411,287
Internal Service Funds 2,683,922
General CIP Funds 18,641,852
Fiduciary Funds 159,778
Total 66,548,696
2. That the appropriated amounts do not include depreciation;
3. That the appropriated amounts do include transfers between funds;
4. That the unused appropriations at the end of Fiscal Year 2025-26 for capital projects, special projects, and grant projects that are unfinished and continuing into Fiscal Year 2026-27 shall be carried forward and become part of the Fiscal Year 2026-27 budget; an estimate of those balances to be carried forward is included in the adopted Fiscal Year 2026-27 budget, and the final carry-forward balances will be updated when the actual amounts are determined;
5. That during the Fiscal Year 2026-27, the annual budget may be amended by modification action when such amendments do not exceed the Appropriations Limit as calculated and set forth pursuant to Article XIIB of the Constitution of the State of California;
6. That during the Fiscal Year 2026-27, the General Fund and other previously authorized funds are hereby established in said budget, provided however, that additional funds may be established by appropriate action; CITY OF CRESCENT CITY RESOLUTION NO. 2026-47 Page 2
7. That the Position Control in the attached budget document is hereby approved;
8. That pursuant to the provisions of Section 2.08.050 of the Crescent City Municipal Code, the City Manager shall administer said budget in accordance with the appropriate provisions of the ordinances and resolutions of the City;
9. That during the Fiscal Year 2026-27, the City Manager may authorize budget transfers between expense categories within the same fund and department to meet the operational needs of each department;
10. That the Director of Finance / Treasurer is hereby authorized to execute interfund transfers during the course of the fiscal year in accordance with the budget;
11. That a true and correct copy of the Fiscal Year 2026-27 Annual Budget shall be filed in the office of the City Clerk.
PASSED AND ADOPTED and made effective the same day by the City Council of the City of Crescent City on this 15th day of June 2026, by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk
City of Crescent City
Original Budget
Fiscal Year 2026-27
Adopted by Resolution 2026-XX
Public Hearing: June 15, 2026
* Subject to change by future Council resolution
DRAFT
Budget Resolution 2 - 3
Council Members 4
Organizational Chart 5
Fund Summaries 6
Fund #
001 General Fund 7 - 27
Special Revenue Funds 28 - 53
Housing Authority Fund
110 Housing Authority 29 - 34
Community Development Block Grant Funds
104 CDBG Program Income 35
107 CDBG Rehab Loans 36
153 CDBG 2020 37
154 CDBG Covid 38
155 CDBG 2022 39
158 CDBG 2023 40
159 CDBG 2023-A 41
161 CDBG 2024 42
Other Special Revenue Funds
106 Rehab & Sidewalk Loans 43
115 Gas Tax (HUTA) 44
116 Successor Housing 45
117 Gas Tax (Road Maint & Rehabilitation Account) 46
120 American Rescue Plan Act 47
121 Volunteer Firefighter Support 48
156 Clean California 49
157 CPLHA 50
160 PIP / PLHA 51
162 HOME Grant 52
163 OPC Grant 53
Debt Service 54 - 55
301 Police Department Facility Debt Service 55
Enterprise Funds 56 - 93
412 RV Park 57 - 64
413 + 913 Sewer + Sewer CIP 65 - 80
419 + 919 Water + Water CIP 81 - 93
Internal Service Funds 94 - 999
420 Information Services 95
506 Building Maintenance 96
508 Equipment 97
620 Insurance 98
630 OPEB 99
General (Non-Enterprise) CIP 100 - 106
901 General CIP 101 - 102
902 Beachfront Park Donations CIP 103
903 Pebble Beach Drive CIP 104
930 Fire Vehicle and Equipment Replacement 105
940 Police Vehicle Replacement 106
Fiduciary Funds 107 - 108
991 RDA Successor Agency 108
Cost Allocations 109 - 113
Interfund Transfers 114 - 115
Position Control 116 - 120
Appropriations Limit (GANN Limit) 121 - 126
Measure S Oversight Committee Resolution 128 - 131
City of Crescent City
FY 2026-27 Annual Budget
DRAFT
RESOLUTION NO. 2026-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY
ADOPTING THE ANNUAL BUDGET OF THE CITY OF CRESCENT CITY, INCLUDING ANY ATTACHMENTS AND/OR APPENDICES, FOR FISCAL YEAR 2026-27
WHEREAS, the budget for the fiscal year beginning July 1, 2026 and ending June 30, 2027, as submitted by the City Manager, has been reviewed by the City Council and a duly-noticed public hearing held thereon the 15th day of June 2026.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY, CALIFORNIA AS FOLLOWS:
1. That the Fiscal Year 2026-27 City of Crescent City Annual Budget is hereby appropriated in the amounts identified below and further described in the attached budget:
Fund Expense / Expenditure
General Fund 11,609,035
Special Revenue Funds 15,042,822
Debt Service Funds -
Enterprise Funds (including Enterprise CIP) 18,411,287
Internal Service Funds 2,683,922
General CIP Funds 18,641,852
Fiduciary Funds 159,778
Total 66,548,696
2. That the appropriated amounts do not include depreciation;
3. That the appropriated amounts do include transfers between funds;
4. That the unused appropriations at the end of Fiscal Year 2025-26 for capital projects, special projects, and grant projects that are unfinished and continuing into Fiscal Year 2026-27 shall be carried forward and become part of the Fiscal Year 2026-27 budget; an estimate of those balances to be carried forward is included in the adopted Fiscal Year 2026-27 budget, and the final carry-forward balances will be updated when the actual amounts are determined;
5. That during the Fiscal Year 2026-27, the annual budget may be amended by modification action when such amendments do not exceed the Appropriations Limit as calculated and set forth pursuant to Article XIIB of the Constitution of the State of California;
6. That during the Fiscal Year 2026-27, the General Fund and other previously authorized funds are hereby established in said budget, provided however, that additional funds may be established by appropriate action; 2 DRAFT
7. That the Position Control in the attached budget document is hereby approved;
8. That pursuant to the provisions of Section 2.08.050 of the Crescent City Municipal Code, the City Manager shall administer said budget in accordance with the appropriate provisions of the ordinances and resolutions of the City;
9. That during the Fiscal Year 2026-27, the City Manager may authorize budget transfers between expense categories within the same fund and department to meet the operational needs of each department;
10. That the Director of Finance / Treasurer is hereby authorized to execute interfund transfers during the course of the fiscal year in accordance with the budget;
11. That a true and correct copy of the Fiscal Year 2026-27 Annual Budget shall be filed in the office of the City Clerk.
PASSED AND ADOPTED and made effective the same day by the City Council of the City of Crescent City on this 15th day of June 2026, by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk
3 DRAFT
Isaiah Wright Mayor
Candace Tinkler Mayor Pro Tem
Ray Altman Council Member
Jason Greenough Council Member
Steve Shamblin Council Member
City of Crescent City
FY 2026-27 Annual Budget
4 DRAFT
City Council
City Attorney City Manager
Admin
City Clerk
HR Manager
IT Admin/Mgr
IT/GIS Tech
Grants / Econ Dev Mgr
Public Works Director
Enegineering / Admin
Eng Project Manager
Community Dev Spec
Bldg Inspector
Lab
Lab Director
Lab Tech
Fleet
Senior Mechanic
Mechanic
Public Works
PW Maint Manager
Maint Worker / Equip Operator / Bldg &
Parks
Electrical / Mechanical
Senior EMOT
EMOT
Utility Mechanic
Fire Chief
Career Fire Captain
Admin Specialist
Volunteer Firefighters
Police Chief
Sergeant
Officer / Recruit
Exec Assistant
Recreation Director
Pool
Aquatics Supervisor
Relief Supervisor
Lifeguard
RV Park
RV Park Supervisor
Volunteer Camp Hosts
Housing Authority Director
Tenant Services Tech
Office Tech
Inspector
Finance Director
Finance Analyst
Finance Tech
Account Clerk
Office Tech
Planning Commission
Housing Authority Commission
Measure S Oversight Committee
5 DRAFT
City of Crescent City FY 2026-27 Budget
Fund Summaries
Audited Budgeted Budgeted Estimated ** Estimated ** Proposed Proposed Proposed Estimated Working Capital
or
Fund Balance *
Net Activity
Working Capital
or
Fund Balance *
Net Activity
Working Capital
or
Fund Balance *
Revenues Expenditures /
Expenses Net Activity
Working Capital
or
Fund Balance *
6/30/2025 FY 2025-26 6/30/2026 FY 2025-26 6/30/2026 FY 2026-27 FY 2026-27 FY 2026-27 6/30/2027 General Fund
001 General Fund 4,539,754 (1,663,071) 2,876,683 (874,508) 3,665,246 10,551,253 (11,609,035) (1,057,782) 2,607,464 Special Revenue Funds
110 Housing Authority 468,245 (56,915) 411,330 (27,065) 441,180 5,243,898 (5,398,413) (154,515) 286,665 104 CDBG Program Income (PI) 1,705 - 1,705 (505) 1,200 2,000 (2,000) - 1,200 107 CDBG Loan Program 33,535 (2,000) 31,535 (1,200) 32,335 - (2,000) (2,000) 30,335 154 CDBG COVID (698) - (698) - (698) 698 - 698 -
155 2022 CDBG (56,805) 56,804 (1) 56,805 - - - - -
158 CDBG 2023 (1,217) 1,217 - 1,217 - 1,064,268 (1,064,268) - - 159 CDBG 2023-A (3,363) 3,363 - 3,363 - 3,264,672 (3,264,672) - - 161 CDBG 2024 - - - - - 714,791 (714,791) - -
106 Rehab and Sidewalk Loans 68,980 - 68,980 - 68,980 - - - 68,980 115 Gas Tax 28,901 - 28,901 - 28,901 195,242 (195,242) - 28,901 116 Successor Housing 649,087 - 649,087 - 649,087 - - - 649,087 117 RMRA 308,738 (165,796) 142,942 14,204 322,942 189,413 (427,200) (237,787) 85,155 120 American Rescue Plan Act 64,201 (63,458) 743 - 64,201 - (64,201) (64,201) - 121 Volunteer Firefighter Support 11,083 (640) 10,443 (640) 10,443 12,600 (23,043) (10,443) - 156 Clean California (147,079) 147,803 724 147,804 725 2,569,720 (2,570,445) (725) - 157 CPLHA 24,946 - 24,946 - 24,946 181,354 (206,300) (24,946) - 160 PIP / PLHA 3,822 176 3,998 176 3,998 650,549 (650,550) (1) 3,997 162 HOME Grant - - - - - 138,786 (138,786) - -
163 OPC Grant - - - - - 320,911 (320,911) - -
Debt Service Funds
301 Police Department Facility Debt Service - 132,000 132,000 132,000 132,000 - - - 132,000 Enterprise Funds
412 RV Park 680,123 (231,607) 448,516 69,831 749,954 1,505,042 (1,726,187) (221,145) 528,809 413 Sewer 3,137,329 (1,392,441) 1,744,888 (876,945) 2,260,384 6,858,511 (7,215,016) (356,505) 1,903,879 913 Sewer CIP 1,201,979 (939,074) 262,905 (219,512) 982,467 1,800,528 (2,468,757) (668,229) 314,238 419 Water 2,777,795 (468,720) 2,309,075 (176,401) 2,601,394 4,075,515 (4,287,018) (211,503) 2,389,891 919 Water CIP 1,577,967 (1,329,879) 248,088 (106,906) 1,471,061 1,540,122 (2,714,309) (1,174,187) 296,874 Internal Service Funds
420 Info Tech Services 14,087 (2) 14,085 13,519 27,606 622,541 (639,022) (16,481) 11,125 506 Building Services (551) - (551) - (551) 238,501 (238,501) - (551) 508 Equipment Services 157,927 40,000 197,927 40,000 197,927 531,141 (491,141) 40,000 237,927 620 Insurance 189,659 (92,786) 96,873 57,444 247,103 957,298 (1,154,251) (196,953) 50,150 630 OPEB - - - - - 161,007 (161,007) - -
Capital Project & Acquisition Funds
901 Capital Improvement Projects 1,490,122 (1,374,273) 115,849 391,565 1,881,687 8,461,448 (10,024,032) (1,562,584) 319,103 902 Beachfront Park Donations 9,650 - 9,650 - 9,650 - - - 9,650 903 Pebble Beach CIP (4,735,517) 4,799,986 64,469 98,274 (4,637,243) 13,403,593 (8,531,491) 4,872,102 234,859 930 Fire Veh & Equip Replacement 653,348 8,393 661,741 25,641 678,989 155,500 - 155,500 834,489 940 Police Vehicle Replacement 6,153 - 6,153 176 6,329 80,000 (86,329) (6,329) - .
* General Fund, Special Revenue, and General Capital Funds use Fund Balance. Enterprise Funds and Internal Service Funds use Working Capital.
Audited Budgeted Budgeted Estimated ** Estimated ** Proposed Proposed Proposed Estimated Fund Balance Net Activity Fund Balance Net Activity Fund Balance Revenues Expenditures / Expenses Net Activity Fund Balance
6/30/2025 FY 2025-26 6/30/2026 FY 2025-26 6/30/2026 FY 2026-27 FY 2026-27 FY 2026-27 6/30/2027 Fiduciary Funds
991 Successor Agency (254,354) 45,387 (208,967) 144,957 (109,397) - (159,778) (159,778) (109,397) ** Projected activity is an estimate only, based on year-to-date experience. Actual results will not be known until the fiscal year ends and the audit is complete. Results will vary from estimated amounts. 6 DRAFT
General Fund
7 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: n/a General Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes 7,404,765 7,571,802 7,516,641 7,679,300 7,680,627 7,760,300 79,673 1% Special Assessments - - - - - - -
Licenses & Permits 335,957 445,972 783,145 374,185 427,331 394,185 (33,146) -8% Fines & Penalties 18,145 11,934 19,447 4,600 18,720 11,100 (7,620) -41% Other Operating Sources 201,753 196,425 88,550 259,174 146,836 244,482 97,646 67% Operating Grants/Contributions 321,657 564,400 406,163 598,917 544,849 498,663 (46,186) -8% Charges for Services 780,991 1,513,692 946,884 1,676,562 1,381,652 1,201,158 (180,494) -13% Subtotal 9,063,268 10,304,225 9,760,830 10,592,738 10,200,015 10,109,888 (90,127) -1% Financing Sources
Interest Income 87,930 225,900 238,040 180,000 183,196 100,000 (83,196) -45% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 87,930 225,900 238,040 180,000 183,196 100,000 (83,196) -45% Capital Sources
Capital Leases/Rentals 32,204 35,494 31,903 38,600 38,600 71,700 33,100 86% Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal 32,204 35,494 31,903 38,600 38,600 71,700 33,100 86% Internal Sources
Interfund Transfers In 279,581 273,421 238,201 298,289 298,289 269,665 (28,624) -10% Interfund Loans In - - - - - - -
Interfund Services Provided 215,999 234,224 - - - - -
Subtotal 495,580 507,645 238,201 298,289 298,289 269,665 (28,624) -10% TOTAL SOURCES 9,678,982 11,073,264 10,268,974 11,109,627 10,720,100 10,551,253 (168,847) -2% Operating Uses
Wages, Salaries, Stipends 2,988,239 3,710,101 3,615,043 4,372,323 4,022,017 4,148,296 126,279 3% Benefits 1,568,736 1,871,045 1,921,996 2,287,458 2,211,539 2,455,571 244,032 11% Utilities & Telephone 321,138 319,780 335,216 394,110 394,320 445,153 50,833 13% Materials & Supplies 748,567 893,955 904,480 1,036,769 919,108 689,419 (229,689) -25% Contracts & Services 1,145,269 1,329,086 1,706,036 2,042,467 1,561,851 1,797,438 235,587 15% Employee Support 127,523 152,214 152,457 219,635 148,606 223,338 74,732 50% Grants/Contributions to Others 222,853 236,969 178,812 182,678 180,252 144,360 (35,892) -20% Other Operating Uses 120,159 112,468 191,275 217,332 200,128 221,980 21,852 11% Subtotal 7,242,484 8,625,618 9,005,315 10,752,772 9,637,821 10,125,555 487,734 5% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 5,000 - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal 5,000 - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 1,501,303 1,369,480 1,333,920 1,366,198 1,350,059 793,100 (556,959) -41% Interfund Loans Out - - - - - - -
Interfund Services Used 450,009 477,362 566,037 653,728 606,728 690,380 83,652 14% Subtotal 1,951,312 1,846,842 1,899,957 2,019,926 1,956,787 1,483,480 (473,307) -24% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 9,198,796 10,472,460 10,905,272 12,772,698 11,594,608 11,609,035 14,427 0% NET 480,186 600,804 (636,298) (1,663,071) (874,508) (1,057,782) (183,274) 21% ENDING FUND BALANCE 4,575,246 5,176,051 4,539,754 2,876,683 3,665,246 2,607,464 (1,057,782) -29% 8 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 000 Non-Departmental
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes 7,404,765 7,571,802 7,516,641 7,679,300 7,680,627 7,760,300 79,673 1% Special Assessments - - - - - - -
Licenses & Permits 261,508 264,255 299,340 303,035 306,265 303,035 (3,230) -1% Fines & Penalties 16,708 4,031 7,229 1,000 11,247 7,500 (3,747) -33% Other Operating Sources 2,383 15,035 13,239 10,150 14,006 10,150 (3,856) -28% Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 7,685,364 7,855,123 7,836,449 7,993,485 8,012,145 8,080,985 68,840 1% Financing Sources
Interest Income 87,930 225,900 238,040 180,000 183,196 100,000 (83,196) -45% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 87,930 225,900 238,040 180,000 183,196 100,000 (83,196) -45% Capital Sources
Capital Leases/Rentals 32,204 35,494 31,903 38,600 38,600 71,700 33,100 86% Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal 32,204 35,494 31,903 38,600 38,600 71,700 33,100 86% Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 7,805,498 8,116,517 8,106,392 8,212,085 8,233,941 8,252,685 18,744 0% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses 116,273 109,702 187,298 210,131 194,873 214,330 19,457 10% Subtotal 116,273 109,702 187,298 210,131 194,873 214,330 19,457 10% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 116,273 109,702 187,298 210,131 194,873 214,330 19,457 10% NET 7,689,225 8,006,815 7,919,094 8,001,954 8,039,068 8,038,355 (713) 0% 9 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 110 City Council
* Budgeted as internal service fund charge until FY 24-25; beginning FY 24-25, budgeted directly to various funds FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - 5,000 - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - 5,000 - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided 79,947 96,418 - - - - -
Subtotal 79,947 96,418 - - - - -
TOTAL SOURCES 79,947 101,418 - - - - -
Operating Uses
Wages, Salaries, Stipends 34,400 38,066 11,910 11,534 11,534 12,316 782 7% Benefits 75,569 89,705 16,644 12,380 12,423 23,250 10,827 87% Utilities & Telephone 2,714 2,338 1,543 1,710 889 1,710 821 92% Materials & Supplies 1,448 7,770 313 592 57 592 535 939% Contracts & Services 170 - - - - - -
Employee Support 3,268 3,937 102 3,560 1,426 2,443 1,017 71% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 117,569 141,816 30,512 29,776 26,329 40,311 13,982 53% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 5,686 7,442 2,515 1,765 1,682 2,576 894 53% Subtotal 5,686 7,442 2,515 1,765 1,682 2,576 894 53%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 123,255 149,258 33,027 31,541 28,011 42,887 14,876 53% NET (43,308) (47,840) (33,027) (31,541) (28,011) (42,887) (14,876) 53% 10 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 111 City Manager
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 620 1,423 419 92,377 35,540 57,837 22,297 63% Charges for Services - - - - - - -
Subtotal 620 1,423 419 92,377 35,540 57,837 22,297 63%
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 620 1,423 419 92,377 35,540 57,837 22,297 63% Operating Uses
Wages, Salaries, Stipends 42,346 47,857 50,422 55,653 54,734 56,822 2,088 4% Benefits 25,204 29,134 31,414 34,625 34,728 38,045 3,317 10% Utilities & Telephone 740 692 889 820 694 825 131 19%
Materials & Supplies 832 295 267 1,675 1,465 408 (1,057) -72% Contracts & Services 987 1,663 509 64,377 4,610 59,837 55,227 1198% Employee Support 2,968 2,559 2,402 3,318 2,386 2,150 (236) -10% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 73,077 82,200 85,903 160,468 98,617 158,087 59,470 60% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - 15,000 14,210 - (14,210) -100% Interfund Loans Out - - - - - - -
Interfund Services Used 6,668 7,336 8,838 9,845 9,133 10,939 1,806 20% Subtotal 6,668 7,336 8,838 24,845 23,343 10,939 (12,404) -53% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 79,745 89,536 94,741 185,313 121,960 169,026 47,066 39% NET (79,125) (88,113) (94,322) (92,936) (86,420) (111,189) (24,769) 29% 11 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 112 Community Support
* Included Grants & Econ Devel FY 21-22 through FY 25-26. Beginning FY 26-27, Grants & Econ Devel is a separate department (140).
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 7,703 - 6,558 - - 1,000 1,000
Operating Grants/Contributions 1,745 543 1,410 76,000 17,568 - (17,568) -100% Charges for Services - - - - - - -
Subtotal 9,448 543 7,968 76,000 17,568 1,000 (16,568) -94% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 96,862 89,020 21,983 64,000 64,000 - (64,000) -100% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 96,862 89,020 21,983 64,000 64,000 - (64,000) -100% TOTAL SOURCES 106,310 89,563 29,951 140,000 81,568 1,000 (80,568) -99% Operating Uses
Wages, Salaries, Stipends 70,044 89,106 85,389 114,525 101,561 48,316 (53,245) -52% Benefits 36,856 41,924 38,724 52,224 52,545 26,552 (25,993) -49% Utilities & Telephone 2,441 9,259 6,766 9,460 6,579 595 (5,984) -91% Materials & Supplies 23,815 37,060 44,827 36,545 34,673 17,540 (17,133) -49% Contracts & Services 42,032 22,331 42,629 254,169 121,670 12,094 (109,576) -90% Employee Support 2,390 4,626 419 2,010 1,237 430 (807) -65% Grants/Contributions to Others 163,000 179,000 112,037 113,000 112,000 - (112,000) -100% Other Operating Uses - - - - - - -
Subtotal 340,578 383,306 330,791 581,933 430,265 105,527 (324,738) -75% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 5,000 - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal 5,000 - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - 30,350 - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 5,252 7,430 8,645 11,797 11,079 5,421 (5,658) -51% Subtotal 5,252 7,430 38,995 11,797 11,079 5,421 (5,658) -51% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 350,830 390,736 369,786 593,730 441,344 110,948 (330,396) -75% NET (244,520) (301,173) (339,835) (453,730) (359,776) (109,948) 249,828 -69% 12 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 113 City Clerk
* Budgeted as internal service fund charge until FY 24-25; beginning FY 24-25, budgeted directly to various funds FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided 99,076 100,237 - - - - -
Subtotal 99,076 100,237 - - - - -
TOTAL SOURCES 99,076 100,237 - - - - -
Operating Uses
Wages, Salaries, Stipends 78,416 84,232 27,693 27,976 28,054 29,252 1,198 4% Benefits 37,958 43,419 17,860 18,965 19,043 21,226 2,183 11% Utilities & Telephone 2,037 1,876 1,284 746 506 755 249 49% Materials & Supplies 1,780 1,687 1,104 566 936 1,225 289 31% Contracts & Services 24,859 16,130 7,130 4,989 4,908 8,774 3,866 79% Employee Support 659 65 304 88 168 568 400 238%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 145,709 147,409 55,375 53,330 53,615 61,800 8,185 15% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 6,002 7,115 2,790 3,236 2,947 3,656 709 24% Subtotal 6,002 7,115 2,790 3,236 2,947 3,656 709 24%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 151,711 154,524 58,165 56,566 56,562 65,456 8,894 16% NET (52,635) (54,287) (58,165) (56,566) (56,562) (65,456) (8,894) 16% 13 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 114 Human Resources and Safety
* Budgeted as internal service fund charge until FY 24-25; beginning FY 24-25, budgeted directly to various funds FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 50 - - - 30 - (30) -100%
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 50 - - - 30 - (30) -100%
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 1,747 - 13,223 23,795 23,795 35,423 11,628 49% Interfund Loans In - - - - - - -
Interfund Services Provided 36,976 37,569 - - - - -
Subtotal 38,723 37,569 13,223 23,795 23,795 35,423 11,628 49% TOTAL SOURCES 38,773 37,569 13,223 23,795 23,825 35,423 11,598 49% Operating Uses
Wages, Salaries, Stipends 74,656 48,252 4,500 44,112 44,762 68,700 23,938 53% Benefits 42,371 32,036 12,148 36,583 36,812 51,246 14,434 39% Utilities & Telephone 2,101 1,938 1,209 1,701 1,701 1,317 (384) -23% Materials & Supplies 4,274 5,702 3,119 2,030 2,030 2,277 247 12% Contracts & Services 1,249 33,764 71,082 32,290 32,290 25,105 (7,185) -22% Employee Support 3,088 4,007 1,541 5,801 5,801 7,748 1,947 34% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 127,739 125,699 93,599 122,517 123,396 156,393 32,997 27% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 5,884 7,308 2,534 6,009 5,746 8,687 2,941 51% Subtotal 5,884 7,308 2,534 6,009 5,746 8,687 2,941 51%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 133,623 133,007 96,133 128,526 129,142 165,080 35,938 28% NET (94,850) (95,438) (82,910) (104,731) (105,317) (129,657) (24,340) 23% 14 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 120 Finance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - 900 (400) - 300 - (300) -100%
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - 900 (400) - 300 - (300) -100%
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - 900 (400) - 300 - (300) -100%
Operating Uses
Wages, Salaries, Stipends 107,455 113,081 137,567 181,860 175,294 184,658 9,364 5% Benefits 63,766 69,441 75,936 105,829 97,107 108,696 11,589 12% Utilities & Telephone 3,402 3,281 3,531 4,577 3,120 3,559 439 14% Materials & Supplies 8,149 14,126 17,719 19,070 13,540 14,496 956 7% Contracts & Services 36,588 34,586 68,247 73,268 54,239 60,734 6,495 12% Employee Support 1,130 2,719 4,888 4,667 2,325 3,348 1,023 44% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 220,490 237,234 307,888 389,271 345,625 375,491 29,866 9% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 10,448 13,076 13,797 19,744 17,923 21,245 3,322 19% Subtotal 10,448 13,076 13,797 19,744 17,923 21,245 3,322 19% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 230,938 250,310 321,685 409,015 363,548 396,736 33,188 9% NET (230,938) (249,410) (322,085) (409,015) (363,248) (396,736) (33,488) 9% 15 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 130 City Attorney
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 42,798 44,968 47,744 59,243 57,043 59,945 2,902 5% Benefits 22,090 23,724 26,344 29,874 29,853 34,696 4,843 16% Utilities & Telephone 586 535 713 895 636 885 249 39%
Materials & Supplies 265 353 911 1,375 1,366 580 (786) -58% Contracts & Services 1,090 257 28,978 11,500 3,469 1,500 (1,969) -57% Employee Support 2,244 2,241 2,350 4,288 2,997 3,719 722 24% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 69,073 72,078 107,040 107,175 95,364 101,325 5,961 6% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 3,167 4,052 4,490 5,890 5,205 6,854 1,649 32% Subtotal 3,167 4,052 4,490 5,890 5,205 6,854 1,649 32%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 72,240 76,130 111,530 113,065 100,569 108,179 7,610 8% NET (72,240) (76,130) (111,530) (113,065) (100,569) (108,179) (7,610) 8% 16 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 140 Grants & Economic Development
* This was included in Community Support (112) FY 21-22 through FY 25-26. Beginning FY 26-27, Grants & Econ Devel is a separate department.
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - 262,000 262,000 Charges for Services - - - - - - -
Subtotal - - - - - 262,000 262,000
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - 262,000 262,000
Operating Uses
Wages, Salaries, Stipends - - - - - 60,845 60,845
Benefits - - - - - 32,777 32,777
Utilities & Telephone - - - - - 8,137 8,137
Materials & Supplies - - - - - 9,025 9,025
Contracts & Services - - - - - 274,867 274,867
Employee Support - - - - - 1,630 1,630
Grants/Contributions to Others - - - - - 107,000 107,000 Other Operating Uses - - - - - - -
Subtotal - - - - - 494,281 494,281
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - 6,779 6,779
Subtotal - - - - - 6,779 6,779
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - - - - 501,060 501,060
NET - - - - - (239,060) (239,060)
17 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 230 Fire
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 26,351 143,109 2,500 19,348 19,348 4,700 (14,648) -76% Operating Grants/Contributions 14,723 17,000 19,900 20,732 19,525 - (19,525) -100% Charges for Services 474,910 974,743 720,566 1,415,032 1,099,682 885,128 (214,554) -20% Subtotal 515,984 1,134,852 742,966 1,455,112 1,138,555 889,828 (248,727) -22% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - 10,000 10,000
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - 10,000 10,000
TOTAL SOURCES 515,984 1,134,852 742,966 1,455,112 1,138,555 899,828 (238,727) -21% Operating Uses
Wages, Salaries, Stipends 458,909 901,936 908,165 1,073,518 846,291 850,906 4,615 1% Benefits 145,565 279,182 307,869 328,409 300,202 345,712 45,510 15% Utilities & Telephone 17,321 18,468 20,829 22,191 20,838 25,119 4,281 21% Materials & Supplies 147,709 378,824 406,457 312,330 273,120 176,700 (96,420) -35% Contracts & Services 44,139 34,810 48,764 65,147 42,943 61,262 18,319 43% Employee Support 32,309 38,097 56,269 72,413 35,133 103,313 68,180 194% Grants/Contributions to Others 20,000 20,000 20,000 20,000 20,000 20,000 - 0% Other Operating Uses - - - - - - -
Subtotal 865,952 1,671,317 1,768,353 1,894,008 1,538,527 1,583,012 44,485 3% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 48,000 253,384 345,391 240,948 240,948 173,100 (67,848) -28% Interfund Loans Out - - - - - - -
Interfund Services Used 87,775 88,792 112,791 137,457 126,105 132,206 6,101 5% Subtotal 135,775 342,176 458,182 378,405 367,053 305,306 (61,747) -17% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 1,001,727 2,013,493 2,226,535 2,272,413 1,905,580 1,888,318 (17,262) -1% NET (485,743) (878,641) (1,483,569) (817,301) (767,025) (988,490) (221,465) 29% 18 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 240 Police
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties 1,437 7,003 12,618 3,600 7,173 3,600 (3,573) -50% Other Operating Sources 64,478 19,665 2,986 114,926 111,583 110,382 (1,201) -1% Operating Grants/Contributions 194,771 275,693 343,554 391,308 446,959 167,326 (279,633) -63% Charges for Services 2,863 3,198 3,070 3,275 3,130 3,275 145 5% Subtotal 263,549 305,559 362,228 513,109 568,845 284,583 (284,262) -50% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - 9,000 9,000
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - 9,000 9,000
TOTAL SOURCES 263,549 305,559 362,228 513,109 568,845 293,583 (275,262) -48% Operating Uses
Wages, Salaries, Stipends 1,177,215 1,385,586 1,391,307 1,632,137 1,580,928 1,637,353 56,425 4% Benefits 723,953 865,527 915,904 1,100,296 1,069,428 1,194,308 124,880 12% Utilities & Telephone 22,669 29,734 37,855 32,740 43,596 36,000 (7,596) -17% Materials & Supplies 304,407 246,649 230,196 332,773 321,998 192,550 (129,448) -40% Contracts & Services 236,642 302,397 331,070 506,531 451,213 497,281 46,068 10% Employee Support 68,901 80,403 61,274 83,265 81,090 80,900 (190) 0% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 2,533,787 2,910,296 2,967,606 3,687,742 3,548,253 3,638,392 90,139 3% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 270,000 140,000 170,000 132,000 132,000 80,000 (52,000) -39% Interfund Loans Out - - - - - - -
Interfund Services Used 135,156 158,541 184,178 211,896 191,989 234,537 42,548 22% Subtotal 405,156 298,541 354,178 343,896 323,989 314,537 (9,452) -3% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 2,938,943 3,208,837 3,321,784 4,031,638 3,872,242 3,952,929 80,687 2% NET (2,675,394) (2,903,278) (2,959,556) (3,518,529) (3,303,397) (3,659,346) (355,949) 11% 19 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 250 Code Enforcement
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 61,839 316 32,324 100,000 - 100,000 100,000 Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 61,839 316 32,324 100,000 - 100,000 100,000
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 61,839 316 32,324 100,000 - 100,000 100,000 Operating Uses
Wages, Salaries, Stipends 26,234 30,280 29,531 34,415 34,284 40,384 6,100 18% Benefits 13,198 14,569 16,589 18,489 18,906 25,097 6,191 33% Utilities & Telephone 582 572 801 3,788 747 1,813 1,066 143% Materials & Supplies 191 161 224 480 255 280 25 10%
Contracts & Services 52,435 82,680 160,456 132,040 131,875 62,040 (69,835) -53% Employee Support - - - 300 - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 92,640 128,262 207,601 189,512 186,067 129,614 (56,453) -30% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 1,994 2,611 2,820 3,553 3,177 4,742 1,565 49% Subtotal 1,994 2,611 2,820 3,553 3,177 4,742 1,565 49%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 94,634 130,873 210,421 193,065 189,244 134,356 (54,888) -29% NET (32,795) (130,557) (178,097) (93,065) (189,244) (34,356) 154,888 -82% 20 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 251 Building Inspection
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits 74,224 180,792 482,855 70,050 120,916 90,050 (30,866) -26% Fines & Penalties - - - - - - -
Other Operating Sources - - - 3,000 - 6,500 6,500
Operating Grants/Contributions - - - - - - -
Charges for Services 42,218 295,164 33,455 20,000 48,710 78,500 29,790 61% Subtotal 116,442 475,956 516,310 93,050 169,626 175,050 5,424 3% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 116,442 475,956 516,310 93,050 169,626 175,050 5,424 3% Operating Uses
Wages, Salaries, Stipends 28,350 40,408 86,828 61,779 47,826 57,450 9,624 20% Benefits 10,806 12,799 41,752 39,532 31,471 32,979 1,508 5% Utilities & Telephone 458 606 1,475 1,391 1,793 2,001 208 12% Materials & Supplies 254 2,624 701 1,600 1,523 1,125 (398) -26% Contracts & Services 6,094 149,639 16,037 56,900 10,971 55,000 44,029 401% Employee Support 1,463 5,026 5,274 7,750 3,333 6,500 3,167 95% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 47,425 211,102 152,067 168,952 96,917 155,055 58,138 60% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - 33,754 - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 2,067 2,909 8,938 8,466 8,620 6,548 (2,072) -24% Subtotal 2,067 2,909 42,692 8,466 8,620 6,548 (2,072) -24% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 49,492 214,011 194,759 177,418 105,537 161,603 56,066 53% NET 66,950 261,945 321,551 (84,368) 64,089 13,447 (50,642) -79% 21 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 313 Planning
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits 225 925 950 1,100 150 1,100 950 633% Fines & Penalties - - - - - - -
Other Operating Sources - - 1,000 - - - -
Operating Grants/Contributions 43,902 216,564 8,658 - 90 - (90) -100% Charges for Services 13,848 11,454 12,248 10,000 5,909 10,000 4,091 69% Subtotal 57,975 228,943 22,856 11,100 6,149 11,100 4,951 81% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 57,975 228,943 22,856 11,100 6,149 11,100 4,951 81% Operating Uses
Wages, Salaries, Stipends 43,925 54,975 45,732 47,948 46,140 49,265 3,125 7% Benefits 23,912 27,942 27,517 27,600 27,581 31,765 4,184 15% Utilities & Telephone 707 669 614 900 316 840 524 166%
Materials & Supplies 892 951 567 1,400 735 1,250 515 70% Contracts & Services 309,595 236,133 196,568 200,300 198,000 189,000 (9,000) -5% Employee Support 1,142 - 60 6,500 - 750 750
Grants/Contributions to Others 39,853 37,969 46,775 49,678 48,252 17,360 (30,892) -64% Other Operating Uses 1,375 1,450 1,400 1,500 1,500 1,500 - 0% Subtotal 421,401 360,089 319,233 335,826 322,524 291,730 (30,794) -10% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 3,282 4,059 4,528 5,068 4,523 5,868 1,345 30% Subtotal 3,282 4,059 4,528 5,068 4,523 5,868 1,345 30%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 424,683 364,148 323,761 340,894 327,047 297,598 (29,449) -9% NET (366,708) (135,205) (300,905) (329,794) (320,898) (286,498) 34,400 -11% 22 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 350 Public Works - Admin
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 35,566 54,578 71,194 88,765 85,564 92,765 7,201 8% Benefits 22,082 32,480 44,514 52,610 52,588 60,338 7,750 15% Utilities & Telephone 5,286 5,536 5,416 6,375 1,975 6,380 4,405 223% Materials & Supplies 5,473 4,619 2,871 3,850 3,097 3,450 353 11% Contracts & Services 25,652 2,561 1,988 4,377 3,507 6,040 2,533 72% Employee Support 2,340 1,455 1,869 3,400 2,301 1,600 (701) -30% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 96,399 101,229 127,852 159,377 149,032 170,573 21,541 14% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 4,471 5,842 7,114 9,662 8,749 11,087 2,338 27% Subtotal 4,471 5,842 7,114 9,662 8,749 11,087 2,338 27% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 100,870 107,071 134,966 169,039 157,781 181,660 23,879 15% NET (100,870) (107,071) (134,966) (169,039) (157,781) (181,660) (23,879) 15% 23 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 364 Public Works - Streets
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 22,976 8,860 24,324 9,000 781 9,000 8,219 1052% Operating Grants/Contributions 40,764 18,882 - 2,000 4,812 2,000 (2,812) -58% Charges for Services 4,202 2,022 32 - 96 - (96) -100%
Subtotal 67,942 29,764 24,356 11,000 5,689 11,000 5,311 93% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 171,234 184,401 202,995 210,494 210,494 202,942 (7,552) -4% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 171,234 184,401 202,995 210,494 210,494 202,942 (7,552) -4% TOTAL SOURCES 239,176 214,165 227,351 221,494 216,183 213,942 (2,241) -1% Operating Uses
Wages, Salaries, Stipends 170,902 155,119 145,470 178,172 175,996 141,310 (34,686) -20% Benefits 104,255 91,829 89,117 113,229 114,398 94,095 (20,303) -18% Utilities & Telephone 56,813 61,108 74,509 81,310 87,666 100,945 13,279 15% Materials & Supplies 122,954 72,534 61,360 136,380 108,280 112,031 3,751 3% Contracts & Services 176,672 226,021 510,764 462,452 372,165 309,285 (62,880) -17% Employee Support - 844 6,202 11,500 5,993 - (5,993) -100% Grants/Contributions to Others - - - - - - -
Other Operating Uses - 200 1,701 2,751 3,126 3,200 74 2% Subtotal 631,596 607,655 889,123 985,794 867,624 760,866 (106,758) -12% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 1,046,753 673,775 562,601 649,150 646,057 540,000 (106,057) -16% Interfund Loans Out - - - - - - -
Interfund Services Used 79,787 68,442 86,263 90,903 88,598 92,681 4,083 5% Subtotal 1,126,540 742,217 648,864 740,053 734,655 632,681 (101,974) -14% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 1,758,136 1,349,872 1,537,987 1,725,847 1,602,279 1,393,547 (208,732) -13% NET (1,518,960) (1,135,707) (1,310,636) (1,504,353) (1,386,096) (1,179,605) 206,491 -15% 24 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 470 Public Works - Parks
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 12,002 3,043 4,836 - 157 - (157) -100% Operating Grants/Contributions 2,059 146 1,250 4,000 13,775 4,000 (9,775) -71% Charges for Services 1,192 855 1,750 1,000 664 1,000 336 51% Subtotal 15,253 4,044 7,836 5,000 14,596 5,000 (9,596) -66% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - 10,000 10,000
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - 10,000 10,000
TOTAL SOURCES 15,253 4,044 7,836 5,000 14,596 15,000 404 3% Operating Uses
Wages, Salaries, Stipends 164,875 142,955 148,460 217,767 214,690 207,366 (7,324) -3% Benefits 80,742 54,885 82,928 117,395 115,063 117,113 2,050 2% Utilities & Telephone 29,223 33,177 37,406 48,479 46,681 76,670 29,989 64% Materials & Supplies 54,305 57,952 73,268 122,632 96,711 67,540 (29,171) -30% Contracts & Services 88,894 45,367 68,360 63,976 65,034 62,750 (2,284) -4% Employee Support 500 351 295 5,125 - 26 26
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 418,539 334,687 410,717 575,374 538,179 531,465 (6,714) -1% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 6,550 12,321 41,824 38,100 25,844 - (25,844) -100% Interfund Loans Out - - - - - - -
Interfund Services Used 63,740 55,934 72,946 76,365 73,292 80,913 7,621 10% Subtotal 70,290 68,255 114,770 114,465 99,136 80,913 (18,223) -18% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 488,829 402,942 525,487 689,839 637,315 612,378 (24,937) -4% NET (473,576) (398,898) (517,651) (684,839) (622,719) (597,378) 25,341 -4% 25 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 471 Cultural Center
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 21,523 25,000 25,000 10,000 - - - Charges for Services 38,141 13,113 12,913 6,200 4,176 5,000 824 20% Subtotal 59,664 38,113 37,913 16,200 4,176 5,000 824 20% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 8,400 - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 8,400 - - - - - -
TOTAL SOURCES 68,064 38,113 37,913 16,200 4,176 5,000 824 20% Operating Uses
Wages, Salaries, Stipends 26,290 32,217 21,947 35,929 34,127 29,193 (4,934) -14% Benefits 16,145 16,576 17,111 23,652 23,330 21,689 (1,641) -7% Utilities & Telephone 30,820 30,465 36,772 30,884 31,858 25,374 (6,484) -20% Materials & Supplies 16,996 2,589 2,185 5,925 4,029 4,625 596 15% Contracts & Services 40,766 115,176 38,242 72,214 31,630 72,054 40,424 128% Employee Support - 249 - - - 20 20
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 131,017 197,272 116,257 168,604 124,974 152,955 27,981 22% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - 16,000 16,000 - (16,000) -100% Interfund Loans Out - - - - - - -
Interfund Services Used 2,521 3,005 3,592 4,223 3,918 3,685 (233) -6% Subtotal 2,521 3,005 3,592 20,223 19,918 3,685 (16,233) -81% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 133,538 200,277 119,849 188,827 144,892 156,640 11,748 8% NET (65,474) (162,164) (81,936) (172,627) (140,716) (151,640) (10,924) 8% 26 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 001 General Fund
Dept: 480 Fred Endert Municipal Swimming Pool
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 3,971 1,397 783 2,750 931 2,750 1,819 195% Operating Grants/Contributions 1,550 9,149 5,972 2,500 6,580 5,500 (1,080) -16% Charges for Services 203,617 213,143 162,850 221,055 219,285 218,255 (1,030) 0% Subtotal 209,138 223,689 169,605 226,305 226,796 226,505 (291) 0% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 1,338 - - - - 2,300 2,300
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 1,338 - - - - 2,300 2,300
TOTAL SOURCES 210,476 223,689 169,605 226,305 226,796 228,805 2,009 1% Operating Uses
Wages, Salaries, Stipends 405,858 446,485 401,184 506,990 483,189 521,450 38,261 8% Benefits 124,264 145,873 159,625 175,766 176,061 195,987 19,926 11% Utilities & Telephone 143,238 119,526 103,604 146,143 144,725 152,228 7,503 5% Materials & Supplies 54,823 60,059 58,391 57,546 55,293 83,725 28,432 51% Contracts & Services 57,405 25,571 115,212 37,937 33,327 39,815 6,488 19% Employee Support 5,121 5,635 9,208 5,650 4,416 8,193 3,777 86% Grants/Contributions to Others - - - - - - -
Other Operating Uses 2,511 1,116 876 2,950 629 2,950 2,321 369% Subtotal 793,220 804,265 848,100 932,982 897,640 1,004,348 106,708 12% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 130,000 290,000 150,000 275,000 275,000 - (275,000) -100% Interfund Loans Out - - - - - - -
Interfund Services Used 26,109 33,468 39,258 47,849 44,042 51,956 7,914 18% Subtotal 156,109 323,468 189,258 322,849 319,042 51,956 (267,086) -84% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 949,329 1,127,733 1,037,358 1,255,831 1,216,682 1,056,304 (160,378) -13% NET (738,853) (904,044) (867,753) (1,029,526) (989,886) (827,499) 162,387 -16% 27 DRAFT
Special Revenue Funds
28 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: n/a All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 36,635 24,032 39,825 33,614 43,434 34,344 (9,090) -21% Operating Grants/Contributions 3,709,601 4,010,734 4,359,319 4,805,334 4,805,257 5,206,554 401,297 8% Charges for Services - - - - - - -
Subtotal 3,746,236 4,034,766 4,399,144 4,838,948 4,848,691 5,240,898 392,207 8% Financing Sources
Interest Income 5,901 10,967 7,461 6,000 970 3,000 2,030 209% Debt Proceeds - 64,718 - - - - -
Other Financing Sources - - - - - - -
Subtotal 5,901 75,685 7,461 6,000 970 3,000 2,030 209%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 663 - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 663 - - - - - -
TOTAL SOURCES 3,752,800 4,110,451 4,406,605 4,844,948 4,849,661 5,243,898 394,237 8% Operating Uses
Wages, Salaries, Stipends 286,032 323,751 325,884 353,169 351,995 397,651 45,656 13% Employee Benefits 166,929 182,125 202,887 226,250 227,777 260,737 32,960 14% Utilities & Telephone 11,026 10,577 15,751 13,494 14,452 13,658 (794) -5% Materials & Supplies 26,913 17,442 12,826 23,620 15,605 20,813 5,208 33% Contracts & Services 40,522 100,200 48,958 50,028 45,415 43,869 (1,546) -3% Employee Support 2,685 5,484 4,934 13,421 5,745 9,240 3,495 61% Grants/Contributions to Others 3,213,016 3,352,172 3,768,809 4,188,888 4,188,888 4,617,824 428,936 10% Other Operating Uses - - - - - - -
Subtotal 3,747,123 3,991,751 4,380,049 4,868,870 4,849,877 5,363,792 513,915 11% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - 2,589 - - - - -
Other Financing Uses - - - - - - -
Subtotal - 2,589 - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 24,937 28,959 25,218 32,993 26,849 34,621 7,772 29% Subtotal 24,937 28,959 25,218 32,993 26,849 34,621 7,772 29% Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 3,772,060 4,023,299 4,405,267 4,901,863 4,876,726 5,398,413 521,687 11% NET (19,260) 87,152 1,338 (56,915) (27,065) (154,515) (127,450) 471% FUND BALANCE 379,755 466,907 468,245 411,330 441,180 286,665 (154,515) -35% 29 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: 111 City Manager
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 3,004 1,393 2,173 3,713 2,506 3,788 1,282 51% Employee Benefits 1,749 997 1,445 2,201 1,624 2,296 672 41% Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 4,753 2,390 3,618 5,914 4,130 6,084 1,954 47%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 4,753 2,390 3,618 5,914 4,130 6,084 1,954 47% NET (4,753) (2,390) (3,618) (5,914) (4,130) (6,084) (1,954) 47% 30 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: 114 Human Resources
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - - 2,999 2,715 4,651 1,936 71% Employee Benefits - - 323 2,589 2,361 3,580 1,219 52%
Utilities & Telephone - - 17 130 38 96 58 153%
Materials & Supplies - - 151 155 64 148 84 131%
Contracts & Services - - 4,254 1,093 1,106 55 (1,051) -95% Employee Support - - 110 444 45 200 155 344%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 4,855 7,410 6,329 8,730 2,401 38%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - 4,855 7,410 6,329 8,730 2,401 38%
NET - - (4,855) (7,410) (6,329) (8,730) (2,401) 38%
31 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: 120 Finance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 6,760 4,275 5,509 5,878 8,155 6,153 (2,002) -25% Employee Benefits 4,644 2,653 2,839 4,083 3,948 4,159 211 5% Utilities & Telephone 214 211 143 212 38 - (38) -100%
Materials & Supplies 142 147 263 315 43 315 272 633%
Contracts & Services 461 715 400 1,685 698 955 257 37%
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 12,221 8,001 9,154 12,173 12,882 11,582 (1,300) -10% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 12,221 8,001 9,154 12,173 12,882 11,582 (1,300) -10% NET (12,221) (8,001) (9,154) (12,173) (12,882) (11,582) 1,300 -10% 32 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: 130 City Attorney
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 421 513 1,670 1,751 405 1,763 1,358 335% Employee Benefits 384 560 874 928 385 1,014 629 163%
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 805 1,073 2,544 2,679 790 2,777 1,987 252%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 805 1,073 2,544 2,679 790 2,777 1,987 252%
NET (805) (1,073) (2,544) (2,679) (790) (2,777) (1,987) 252% 33 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 110 Housing Authority
Dept: 490 Housing Authority
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 36,635 24,032 39,825 33,614 43,434 34,344 (9,090) -21% Operating Grants/Contributions 3,709,601 4,010,734 4,359,319 4,805,334 4,805,257 5,206,554 401,297 8% Charges for Services - - - - - - -
Subtotal 3,746,236 4,034,766 4,399,144 4,838,948 4,848,691 5,240,898 392,207 8% Financing Sources
Interest Income 5,901 10,967 7,461 6,000 970 3,000 2,030 209% Debt Proceeds - 64,718 - - - - -
Other Financing Sources - - - - - - -
Subtotal 5,901 75,685 7,461 6,000 970 3,000 2,030 209%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 663 - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 663 - - - - - -
TOTAL SOURCES 3,752,800 4,110,451 4,406,605 4,844,948 4,849,661 5,243,898 394,237 8% Operating Uses
Wages, Salaries, Stipends 275,847 317,570 316,532 338,828 338,214 381,296 43,082 13% Employee Benefits 160,152 177,915 197,406 216,449 219,459 249,688 30,229 14% Utilities & Telephone 10,812 10,366 15,591 13,152 14,376 13,562 (814) -6% Materials & Supplies 26,771 17,295 12,412 23,150 15,498 20,350 4,852 31% Contracts & Services 40,061 99,485 44,304 47,250 43,611 42,859 (752) -2% Employee Support 2,685 5,484 4,824 12,977 5,700 9,040 3,340 59% Grants/Contributions to Others 3,213,016 3,352,172 3,768,809 4,188,888 4,188,888 4,617,824 428,936 10% Other Operating Uses - - - - - - -
Subtotal 3,729,344 3,980,287 4,359,878 4,840,694 4,825,746 5,334,619 508,873 11% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - 2,589 - - - - -
Other Financing Uses - - - - - - -
Subtotal - 2,589 - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 24,938 28,959 25,218 32,993 26,849 34,621 7,772 29% Subtotal 24,938 28,959 25,218 32,993 26,849 34,621 7,772 29% Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 3,754,282 4,011,835 4,385,096 4,873,687 4,852,595 5,369,240 516,645 11% NET (1,482) 98,616 21,509 (28,739) (2,934) (125,342) (122,408) 4172% 34 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 104 CDBG Program Income
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 1 19 5 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 1 19 5 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 1,800 25,693 1,700 2,000 1,200 2,000 800 67% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 1,800 25,693 1,700 2,000 1,200 2,000 800 67%
TOTAL SOURCES 1,801 25,712 1,705 2,000 1,200 2,000 800 67% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 1,802 1,801 25,712 2,000 1,705 2,000 295 17% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 1,802 1,801 25,712 2,000 1,705 2,000 295 17%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 1,802 1,801 25,712 2,000 1,705 2,000 295 17% NET (1) 23,911 (24,007) - (505) - 505 -100%
FUND BALANCE 1,801 25,712 1,705 1,705 1,200 1,200 - 0%
35 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 107 CDBG Loan Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 11 16 21 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 11 16 21 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 11 16 21 - - - -
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out 1,800 1,800 1,700 2,000 1,200 2,000 800 67% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 1,800 1,800 1,700 2,000 1,200 2,000 800 67%
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 1,800 1,800 1,700 2,000 1,200 2,000 800 67%
NET (1,789) (1,784) (1,679) (2,000) (1,200) (2,000) (800) 67% FUND BALANCE 36,998 35,214 33,535 31,535 32,335 30,335 (2,000) -6% 36 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 153 2020 CDBG Fund (Closed)
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 408,743 807,495 179 - - - - Charges for Services - - - - - - -
Subtotal 408,743 807,495 179 - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 408,743 807,495 179 - - - -
Operating Uses
Wages, Salaries, Stipends 4,101 1,502 - - - - -
Employee Benefits 1,442 534 - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services 5,721 - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others 781,222 153,411 - - - - - Other Operating Uses - - - - - - -
Subtotal 792,486 155,447 - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 792,486 155,447 - - - - -
NET (383,743) 652,048 179 - - - -
FUND BALANCE (652,227) (179) - - - - -
37 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 154 CDBG COVID Grant Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 187,643 80,155 116,942 - - - - Charges for Services - - - - - - -
Subtotal 187,643 80,155 116,942 - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - 698 698
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - 698 698
TOTAL SOURCES 187,643 80,155 116,942 - - 698 698
Operating Uses
Wages, Salaries, Stipends 3,180 516 - - - - -
Employee Benefits 890 182 - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services 704 - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others 158,852 98,045 21,322 - - - - Other Operating Uses - - - - - - -
Subtotal 163,626 98,743 21,322 - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 163,626 98,743 21,322 - - - -
NET 24,017 (18,588) 95,620 - - 698 698
FUND BALANCE (77,730) (96,318) (698) (698) (698) - 698 -100% 38 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 155 CDBG 2022 Grant Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - 9,746 153,867 86,386 86,386 - (86,386) -100% Charges for Services - - - - - - -
Subtotal - 9,746 153,867 86,386 86,386 - (86,386) -100% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - 9,746 153,867 86,386 86,386 - (86,386) -100% Operating Uses
Wages, Salaries, Stipends - 4,368 4,049 3,199 3,199 - (3,199) -100% Employee Benefits - 1,533 1,532 721 720 - (720) -100%
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - 93,812 115,124 25,662 25,662 - (25,662) -100% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - 99,713 120,705 29,582 29,581 - (29,581) -100% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - 99,713 120,705 29,582 29,581 - (29,581) -100% NET - (89,967) 33,162 56,804 56,805 - (56,805) -100%
FUND BALANCE - (89,967) (56,805) (1) - - -
39 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 158 CDBG 2023 Grant Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - 1,065,485 1,217 1,064,268 1,063,051 87350% Gain on Sale of Assets - - - - - - -
Subtotal - - - 1,065,485 1,217 1,064,268 1,063,051 87350% Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - 1,065,485 1,217 1,064,268 1,063,051 87350% Operating Uses
Wages, Salaries, Stipends - - 700 89,534 - 89,534 89,534 Employee Benefits - - 313 33,139 - 33,139 33,139
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - 204 3,796 - 3,796 3,796
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 1,217 126,469 - 126,469 126,469
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - 937,799 - 937,799 937,799
Loss on Sale of Assets - - - - - - -
Subtotal - - - 937,799 - 937,799 937,799
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - 1,217 1,064,268 - 1,064,268 1,064,268
NET - - (1,217) 1,217 1,217 - (1,217) -100%
FUND BALANCE - - (1,217) - - - -
40 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 159 CDBG 2023-A Grant Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - 3,296,180 31,508 3,264,672 3,233,164 10261% Gain on Sale of Assets - - - - - - -
Subtotal - - - 3,296,180 31,508 3,264,672 3,233,164 10261% Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - 3,296,180 31,508 3,264,672 3,233,164 10261% Operating Uses
Wages, Salaries, Stipends - - 473 96,296 992 95,304 94,312 9507% Employee Benefits - - 125 31,402 153 31,249 31,096 20324% Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - 2,704 - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 3,302 127,698 1,145 126,553 125,408 10953% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - 61 3,165,119 27,000 3,138,119 3,111,119 11523% Loss on Sale of Assets - - - - - - -
Subtotal - - 61 3,165,119 27,000 3,138,119 3,111,119 11523% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - 3,363 3,292,817 28,145 3,264,672 3,236,527 11499% NET - - (3,363) 3,363 3,363 - (3,363) -100%
FUND BALANCE - - (3,363) - - - -
41 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 161 CDBG 2024 Grant Fund
Dept: 485 CDBG
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - 1,800,000 1,085,209 714,791 (370,418) -34% Charges for Services - - - - - - -
Subtotal - - - 1,800,000 1,085,209 714,791 (370,418) -34% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - 1,800,000 1,085,209 714,791 (370,418) -34% Operating Uses
Wages, Salaries, Stipends - - - 74,000 18,629 55,371 36,742 197% Employee Benefits - - - 32,000 6,241 25,759 19,518 313% Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - 328,000 79,997 248,003 168,006 210% Employee Support - - - - - - -
Grants/Contributions to Others - - - 1,366,000 980,342 385,658 (594,684) -61% Other Operating Uses - - - - - - -
Subtotal - - - 1,800,000 1,085,209 714,791 (370,418) -34% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - - 1,800,000 1,085,209 714,791 (370,418) -34%
NET - - - - - - -
FUND BALANCE - - - - - - -
42 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 106 Rehab & Sidewalk Loan Fund
Dept: n/a Rehab & Sidewalk Loan Fund - All Cost Centers Combined FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - 571 - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - 571 - - - -
Financing Sources
Interest Income 395 1,041 1,191 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 395 1,041 1,191 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 395 1,041 1,762 - - - -
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - 23,893 - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - 23,893 - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - 23,893 - - - - -
NET 395 (22,852) 1,762 - - - -
FUND BALANCE 90,070 67,218 68,980 68,980 68,980 68,980 - 0% 43 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 115 Gas Tax Fund (HUTA)
Dept: 364 Streets
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 171,938 184,854 188,929 192,675 192,675 195,242 2,567 1% Charges for Services - - - - - - -
Subtotal 171,938 184,854 188,929 192,675 192,675 195,242 2,567 1% Financing Sources
Interest Income 747 1,581 1,630 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 747 1,581 1,630 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 172,685 186,435 190,559 192,675 192,675 195,242 2,567 1% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others 11,470 12,034 15,239 17,181 17,181 17,300 119 1% Other Operating Uses - - - - - - -
Subtotal 11,470 12,034 15,239 17,181 17,181 17,300 119 1% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 161,234 174,401 175,320 175,494 175,494 177,942 2,448 1% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 161,234 174,401 175,320 175,494 175,494 177,942 2,448 1% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 172,704 186,435 190,559 192,675 192,675 195,242 2,567 1% NET (19) - - - - - -
FUND BALANCE 28,901 28,901 28,901 28,901 28,901 28,901 - 0% 44 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 116 Successor Housing
Dept: n/a Successor Housing - All Cost Centers Combined FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 6,665 18,384 5,190 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 6,665 18,384 5,190 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - 70,248 - - - - -
Subtotal - 70,248 - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 6,665 88,632 5,190 - - - -
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - - - - - -
NET 6,665 88,632 5,190 - - - -
FUND BALANCE 555,265 643,897 649,087 649,087 649,087 649,087 - 0% 45 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 117 Gas Tax (Road Maintenance & Rehabilitation Account) Dept: 364 Streets
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 150,599 174,139 183,710 178,167 178,167 189,413 11,246 6% Charges for Services - - - - - - -
Subtotal 150,599 174,139 183,710 178,167 178,167 189,413 11,246 6% Financing Sources
Interest Income 3,565 15,140 17,686 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 3,565 15,140 17,686 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 154,164 189,279 201,396 178,167 178,167 189,413 11,246 6% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services 66,572 18,951 205,371 208,675 133,675 190,000 56,325 42% Employee Support - - - - - - -
Grants/Contributions to Others 18,970 21,789 28,755 30,288 30,288 32,200 1,912 6% Other Operating Uses - - - - - - -
Subtotal 85,542 40,740 234,126 238,963 163,963 222,200 58,237 36% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - 79,829 105,000 - 205,000 205,000 Loss on Sale of Assets - - - - - - -
Subtotal - - 79,829 105,000 - 205,000 205,000
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 85,542 40,740 313,955 343,963 163,963 427,200 263,237 161% NET 68,622 148,539 (112,559) (165,796) 14,204 (237,787) (251,991) -1774% FUND BALANCE 272,758 421,297 308,738 142,942 322,942 85,155 (237,787) -74% 46 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 120 American Rescue Plan Act (ARPA) Fund
Dept: n/a ARPA Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions 153,304 1,359,205 43,656 - - - - Charges for Services - - - - - - -
Subtotal 153,304 1,359,205 43,656 - - - -
Financing Sources
Interest Income 20,924 46,604 3,750 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 20,924 46,604 3,750 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 174,228 1,405,809 47,406 - - - -
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - 63,458 - 64,201 64,201
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - 63,458 - 64,201 64,201
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out 153,304 1,359,205 43,966 - - - - Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 153,304 1,359,205 43,966 - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES 153,304 1,359,205 43,966 63,458 - 64,201 64,201 NET 20,924 46,604 3,440 (63,458) - (64,201) (64,201)
FUND BALANCE 14,157 60,761 64,201 743 64,201 - (64,201) -100% 47 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 121 Volunteer Firefighter Support Fund
Dept: 230 Fire
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - 131 674 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - 131 674 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - 7,884 9,891 10,448 10,448 12,600 2,152 21% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - 7,884 9,891 10,448 10,448 12,600 2,152 21%
TOTAL SOURCES - 8,015 10,565 10,448 10,448 12,600 2,152 21% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - 1,325 6,172 11,088 11,088 23,043 11,955 108% Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - 1,325 6,172 11,088 11,088 23,043 11,955 108% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - 1,325 6,172 11,088 11,088 23,043 11,955 108% NET - 6,690 4,393 (640) (640) (10,443) (9,803) 1532%
FUND BALANCE - 6,690 11,083 10,443 10,443 - (10,443) -100% 48 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 156 Clean California Grant Fund
Dept: 364 Streets
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - 725 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - 725 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - 133,595 2,854,405 284,685 2,569,720 2,285,035 803% Gain on Sale of Assets - - - - - - -
Subtotal - - 133,595 2,854,405 284,685 2,569,720 2,285,035 803% Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - 134,320 2,854,405 284,685 2,569,720 2,285,035 803% Operating Uses
Wages, Salaries, Stipends - - - 67,500 - 67,500 67,500
Employee Benefits - - - 22,500 - 22,500 22,500
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - 90,000 - 90,000 90,000
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - 24,950 256,449 2,616,602 136,881 2,480,445 2,343,564 1712% Loss on Sale of Assets - - - - - - -
Subtotal - 24,950 256,449 2,616,602 136,881 2,480,445 2,343,564 1712% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - 24,950 256,449 2,706,602 136,881 2,570,445 2,433,564 1778% NET - (24,950) (122,129) 147,803 147,804 (725) (148,529) -100% FUND BALANCE - (24,950) (147,079) 724 725 - (725) -100% 49 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 157 Competitive Permanent Local Housing Allocation (CPLHA) Fund Dept: 487 Affordable Housing
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - 4,789,157 210,844 4,544 181,354 176,810 3891% Charges for Services - - - - - - -
Subtotal - - 4,789,157 210,844 4,544 181,354 176,810 3891% Financing Sources
Interest Income - - 24,945 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - 24,945 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - 4,814,102 210,844 4,544 181,354 176,810 3891% Operating Uses
Wages, Salaries, Stipends - 838 4,044 33,091 3,456 29,635 26,179 757% Employee Benefits - 325 633 11,332 1,088 10,244 9,156 842% Utilities & Telephone - - - - - - -
Materials & Supplies - - 10 90 - 90 90
Contracts & Services - 33,306 - 166,331 - 166,331 166,331 Employee Support - - - - - - -
Grants/Contributions to Others - - 4,750,000 - - - -
Other Operating Uses - - - - - - -
Subtotal - 34,469 4,754,687 210,844 4,544 206,300 201,756 4440% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - 34,469 4,754,687 210,844 4,544 206,300 201,756 4440% NET - (34,469) 59,415 - - (24,946) (24,946)
FUND BALANCE - (34,469) 24,946 24,946 24,946 - (24,946) -100% 50 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 160 Permanent Local Housing Allocation (PLHA) and ProHousing Incentive Program (PIP) Fund Dept: 490 Affordable Housing
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - 813 993,386 342,836 650,549 307,713 90% Charges for Services - - - - - - -
Subtotal - - 813 993,386 342,836 650,549 307,713 90%
Financing Sources
Interest Income - - 3,998 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - 3,998 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - 4,811 993,386 342,836 650,549 307,713 90% Operating Uses
Wages, Salaries, Stipends - - 788 21,733 11,269 10,464 (805) -7% Employee Benefits - - 201 9,489 4,403 5,086 683 16%
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - 15,000 - 15,000 15,000
Employee Support - - - - - - -
Grants/Contributions to Others - - - 946,988 326,988 620,000 293,012 90% Other Operating Uses - - - - - - -
Subtotal - - 989 993,210 342,660 650,550 307,890 90%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - 989 993,210 342,660 650,550 307,890 90%
NET - - 3,822 176 176 (1) (177) -101%
FUND BALANCE - - 3,822 3,998 3,998 3,997 (1) 0%
51 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 162 HOME Fund
Dept: 490 Affordable Housing
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - 4,450,000 4,311,214 138,786 (4,172,428) -97% Charges for Services - - - - - - -
Subtotal - - - 4,450,000 4,311,214 138,786 (4,172,428) -97% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - 4,450,000 4,311,214 138,786 (4,172,428) -97% Operating Uses
Wages, Salaries, Stipends - - - 30,000 8,485 21,515 13,030 154% Employee Benefits - - - 20,000 2,729 17,271 14,542 533% Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - 100,000 - 100,000 100,000
Employee Support - - - - - - -
Grants/Contributions to Others - - - 4,300,000 4,300,000 - (4,300,000) -100% Other Operating Uses - - - - - - -
Subtotal - - - 4,450,000 4,311,214 138,786 (4,172,428) -97% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - - 4,450,000 4,311,214 138,786 (4,172,428) -97%
NET - - - - - - -
FUND BALANCE - - - - - - -
52 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 163 Ocean Protection Council Grant Fund
Dept: 313 Planning
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - 320,911 - 320,911 320,911 Charges for Services - - - - - - -
Subtotal - - - 320,911 - 320,911 320,911
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - 320,911 - 320,911 320,911
Operating Uses
Wages, Salaries, Stipends - - - 40,000 - 40,000 40,000
Employee Benefits - - - 16,200 - 16,200 16,200
Utilities & Telephone - - - - - - -
Materials & Supplies - - - 3,400 - 3,400 3,400
Contracts & Services - - - 261,311 - 261,311 261,311
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - 320,911 - 320,911 320,911
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - - 320,911 - 320,911 320,911
NET - - - - - - -
FUND BALANCE - - - - - - -
53 DRAFT
Debt Service Funds
54 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 301 Police Facility Debt Service Fund
Dept: 240 Police
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - 132,000 132,000 - (132,000) -100% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - 132,000 132,000 - (132,000) -100%
TOTAL SOURCES - - - 132,000 132,000 - (132,000) -100%
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
- - - - - - -
TOTAL USES - - - - - - -
NET - - - 132,000 132,000 - (132,000) -100%
FUND BALANCE - - - 132,000 132,000 132,000 - 0%
55 DRAFT
Enterprise Funds
56 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: n/a RV Park Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 11,773 11,021 9,502 14,500 17,519 15,500 (2,019) -12% Operating Grants/Contributions - - - - - - -
Charges for Services 509,710 520,784 625,498 603,286 660,000 660,000 - 0% Subtotal 521,483 531,805 635,000 617,786 677,519 675,500 (2,019) 0% Financing Sources
Interest Income 9,137 27,527 33,203 10,000 20,955 10,000 (10,955) -52% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 9,137 27,527 33,203 10,000 20,955 10,000 (10,955) -52% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - 835,000 15,458 819,542 804,084 5202% Gain on Sale of Assets - - - - - - -
Subtotal - - - 835,000 15,458 819,542 804,084 5202%
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 530,620 559,332 668,203 1,462,786 713,932 1,505,042 791,110 111% Operating Uses
Wages, Salaries, Stipends 112,243 121,059 117,404 155,499 149,232 159,679 10,447 7% Employee Benefits 63,682 69,921 73,488 95,140 92,725 106,374 13,649 15% Utilities & Telephone 116,511 117,043 111,428 137,842 136,848 159,588 22,740 17% Materials & Supplies 25,439 15,182 38,667 38,130 25,997 63,501 37,504 144% Contracts & Services 82,085 90,063 114,271 147,789 130,537 143,431 12,894 10% Employee Support 55 802 2,058 4,474 222 1,077 855 385%
Grants/Contributions to Others - - - - - - -
Other Operating Uses 175 388 1,456 1,200 1,806 1,850 44 2% Subtotal 400,190 414,458 458,772 580,074 537,367 635,500 98,133 18% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - 5,412 8,544 1,026,457 27,511 998,945 971,434 3531% Loss on Sale of Assets - - - - - - -
Subtotal - 5,412 8,544 1,026,457 27,511 998,945 971,434 3531% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - 11,065 - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 64,999 80,067 72,311 87,862 79,223 91,742 12,519 16% Subtotal 64,999 80,067 83,376 87,862 79,223 91,742 12,519 16% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 465,189 499,937 550,692 1,694,393 644,101 1,726,187 1,082,086 168% EST EFFECT ON WORKING CAP 65,431 59,395 117,511 (231,607) 69,831 (221,145) (290,976) -417% WORKING CAPITAL 503,933 563,013 680,123 448,516 749,954 528,809 (221,145) -29% FUND BALANCE 1,252,568 1,255,664 1,309,165 2,042,015 1,344,507 2,060,307 715,800 53% Depreciation expense is not budgeted
57 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 100 RV Park
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 11,773 11,021 9,502 14,500 17,519 15,500 (2,019) -12% Operating Grants/Contributions - - - - - - -
Charges for Services 509,710 520,784 625,498 603,286 660,000 660,000 - 0% Subtotal 521,483 531,805 635,000 617,786 677,519 675,500 (2,019) 0% Financing Sources
Interest Income 9,137 27,527 33,203 10,000 20,955 10,000 (10,955) -52% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 9,137 27,527 33,203 10,000 20,955 10,000 (10,955) -52% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - 835,000 15,458 819,542 804,084 5202% Gain on Sale of Assets - - - - - - -
Subtotal - - - 835,000 15,458 819,542 804,084 5202%
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 530,620 559,332 668,203 1,462,786 713,932 1,505,042 791,110 111% Operating Uses
Wages, Salaries, Stipends 87,429 94,554 80,167 108,100 103,980 112,607 8,627 8% Employee Benefits 50,383 54,889 50,182 65,279 64,600 73,312 8,712 13% Utilities & Telephone 116,201 116,685 110,938 137,054 136,287 158,912 22,625 17% Materials & Supplies 25,273 14,990 38,161 37,575 25,591 62,850 37,259 146% Contracts & Services 65,285 68,713 86,257 118,705 105,560 111,575 6,015 6% Employee Support 55 802 1,976 3,805 55 615 560 1018%
Grants/Contributions to Others - - - - - - -
Other Operating Uses 175 388 1,456 1,200 1,806 1,850 44 2% Subtotal 344,801 351,021 369,137 471,718 437,879 521,721 83,842 19% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - 5,412 8,544 1,026,457 27,511 998,945 971,434 3531% Loss on Sale of Assets - - - - - - -
Subtotal - 5,412 8,544 1,026,457 27,511 998,945 971,434 3531% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - 11,065 - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 64,999 80,067 72,311 87,862 79,223 91,742 12,519 16% Subtotal 64,999 80,067 83,376 87,862 79,223 91,742 12,519 16% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 409,800 436,500 461,057 1,586,037 544,613 1,612,408 1,067,795 196% NET 120,820 122,832 207,146 (123,251) 169,319 (107,366) (276,685) -163% Depreciation expense is not budgeted
58 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 110 City Council
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 1,430 1,442 1,442 1,540 98 7% Employee Benefits - - 2,509 1,551 1,557 2,904 1,347 87% Utilities & Telephone - - 60 214 119 214 95 80%
Materials & Supplies - - 24 74 6 74 68 1133%
Contracts & Services - - - - - - -
Employee Support - - 13 445 126 305 179 142%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 4,036 3,726 3,250 5,037 1,787 55%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 4,036 3,726 3,250 5,037 1,787 55%
NET - - (4,036) (3,726) (3,250) (5,037) (1,787) 55%
Depreciation expense is not budgeted
59 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 111 City Manager
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 7,030 7,607 7,865 9,286 9,122 9,470 348 4% Employee Benefits 3,558 4,046 4,512 5,279 5,300 5,747 447 8% Utilities & Telephone - - - - 35 - (35) -100%
Materials & Supplies - - - - 24 - (24) -100%
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 10,588 11,653 12,377 14,565 14,481 15,217 736 5% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 10,588 11,653 12,377 14,565 14,481 15,217 736 5% NET (10,588) (11,653) (12,377) (14,565) (14,481) (15,217) (736) 5% Depreciation expense is not budgeted
60 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 113 City Clerk
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 3,428 3,466 3,475 3,625 150 4% Employee Benefits - - 2,191 2,397 2,407 2,637 230 10%
Utilities & Telephone - - 40 93 62 94 32 52%
Materials & Supplies - - 86 71 104 153 49 47%
Contracts & Services - - 839 624 785 1,097 312 40%
Employee Support - - 14 11 19 71 52 274%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 6,598 6,662 6,852 7,677 825 12%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 6,598 6,662 6,852 7,677 825 12%
NET - - (6,598) (6,662) (6,852) (7,677) (825) 12%
Depreciation expense is not budgeted
61 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 114 Human Resources
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - - 1,442 1,466 2,024 558 38% Employee Benefits - - 129 1,199 1,207 1,560 353 29%
Utilities & Telephone - - 8 63 37 41 4 11%
Materials & Supplies - - 75 75 44 64 20 45%
Contracts & Services - - 2,127 525 208 24 (184) -88%
Employee Support - - 55 213 22 86 64 291%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 2,394 3,517 2,984 3,799 815 27%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 2,394 3,517 2,984 3,799 815 27%
NET - - (2,394) (3,517) (2,984) (3,799) (815) 27%
Depreciation expense is not budgeted
62 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 120 Finance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 11,363 12,314 17,510 23,064 21,358 21,598 240 1% Employee Benefits 6,646 7,639 10,163 14,980 13,199 15,139 1,940 15% Utilities & Telephone 310 358 382 388 273 297 24 9%
Materials & Supplies 166 192 321 315 205 340 135 66%
Contracts & Services 16,800 21,350 25,048 27,935 23,984 30,735 6,751 28% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 35,285 41,853 53,424 66,682 59,019 68,109 9,090 15% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 35,285 41,853 53,424 66,682 59,019 68,109 9,090 15% NET (35,285) (41,853) (53,424) (66,682) (59,019) (68,109) (9,090) 15% Depreciation expense is not budgeted
63 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 412 RV Park Fund
Dept: 130 City Attorney
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 6,421 6,584 7,004 8,699 8,389 8,815 426 5% Employee Benefits 3,095 3,347 3,802 4,455 4,455 5,075 620 14% Utilities & Telephone - - - 30 35 30 (5) -14%
Materials & Supplies - - - 20 23 20 (3) -13%
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 9,516 9,931 10,806 13,204 12,902 13,940 1,038 8% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 9,516 9,931 10,806 13,204 12,902 13,940 1,038 8% NET (9,516) (9,931) (10,806) (13,204) (12,902) (13,940) (1,038) 8% Depreciation expense is not budgeted
64 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 + 913 Sewer Fund and Sewer CIP Fund
Dept: n/a Sewer - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 25,894 33,624 34,798 32,300 32,121 32,300 179 1% Operating Grants/Contributions 358,442 152,565 273,935 384,860 384,860 - (384,860) -100% Charges for Services 4,825,321 4,884,392 4,743,937 4,998,188 4,817,611 6,319,031 1,501,420 31% Subtotal 5,209,657 5,070,581 5,052,670 5,415,348 5,234,592 6,351,331 1,116,739 21% Financing Sources
Interest Income 124,116 290,290 338,266 163,900 164,880 163,900 (980) -1% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 124,116 290,290 338,266 163,900 164,880 163,900 (980) -1% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions 249,796 1,483,378 322,738 300,000 307,445 1,544,037 1,236,592 402% Gain on Sale of Assets - - (1,990) - - - -
Subtotal 249,796 1,483,378 320,748 300,000 307,445 1,544,037 1,236,592 402% Internal Sources
Interfund Transfers In 770,221 79,486 12,938 269,074 269,074 599,771 330,697 123% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 770,221 79,486 12,938 269,074 269,074 599,771 330,697 123% TOTAL SOURCES 6,353,790 6,923,735 5,724,622 6,148,322 5,975,991 8,659,039 2,683,048 45% Operating Uses
Wages, Salaries, Stipends 486,426 603,563 650,018 784,625 699,902 789,534 89,632 13% Employee Benefits (386,574) 475,884 660,473 650,553 587,789 707,902 120,113 20% Utilities & Telephone 47,404 50,093 61,248 60,022 63,041 64,303 1,262 2% Materials & Supplies 119,960 211,546 385,756 452,464 389,931 415,010 25,079 6% Contracts & Services 2,488,920 2,093,775 2,215,039 2,933,719 2,536,969 2,134,593 (402,376) -16% Employee Support 10,155 10,931 14,112 35,821 11,919 20,374 8,455 71% Grants/Contributions to Others - 106,415 - - - 17,360 17,360 Other Operating Uses 59,368 67,627 61,404 72,797 68,620 68,310 (310) 0% Subtotal 2,825,659 3,619,834 4,048,050 4,990,001 4,358,171 4,217,386 (140,785) -3% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 640,827 107,497 109,945 870,000 150,438 2,468,757 2,318,319 1541% Loss on Sale of Assets - - - - - - -
Subtotal 640,827 107,497 109,945 870,000 150,438 2,468,757 2,318,319 1541% Financing Uses
Debt Principal Repaid 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 - 0% Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 - 0% Internal Uses
Interfund Transfers Out 805,691 101,682 32,109 285,074 279,345 629,771 350,426 125% Interfund Loans Out - - - - - - -
Interfund Services Used 490,124 577,507 537,129 637,099 586,831 670,196 83,365 14% Subtotal 1,295,815 679,189 569,238 922,173 866,176 1,299,967 433,791 50% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 6,459,964 6,104,183 6,424,896 8,479,837 7,072,448 9,683,773 2,611,325 37% EST EFFECT ON WORKING CAP (106,174) 819,552 (700,274) (2,331,515) (1,096,457) (1,024,734) 71,723 -7% WORKING CAPITAL 4,465,141 4,967,917 4,339,308 2,007,793 3,592,851 2,568,117 (1,024,734) -29% FUND BALANCE 7,114,901 8,118,455 7,736,229 6,372,377 6,887,873 8,429,559 1,541,686 22% Interfund Transfers between the Sewer Fund and Sewer CIP Fund are included here for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
65 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 000 Non-Departmental
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 25,894 33,624 34,798 32,300 31,964 32,300 336 1% Operating Grants/Contributions 358,442 152,565 273,935 384,860 384,860 - (384,860) -100% Charges for Services 4,580,643 4,570,412 4,508,421 4,578,264 4,593,087 5,956,532 1,363,445 30% Subtotal 4,964,979 4,756,601 4,817,154 4,995,424 5,009,911 5,988,832 978,921 20% Financing Sources
Interest Income 103,021 228,606 279,493 113,900 114,880 113,900 (980) -1% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 103,021 228,606 279,493 113,900 114,880 113,900 (980) -1% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions 249,796 1,483,378 322,738 300,000 307,445 387,280 79,835 26% Gain on Sale of Assets - - (1,990) - - - -
Subtotal 249,796 1,483,378 320,748 300,000 307,445 387,280 79,835 26% Internal Sources
Interfund Transfers In - - 1,947 194,074 194,074 6,000 (188,074) -97% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - 1,947 194,074 194,074 6,000 (188,074) -97% TOTAL SOURCES 5,317,796 6,468,585 5,419,342 5,603,398 5,626,310 6,496,012 869,702 15% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits (810,053) 9,581 115,592 - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - 106,415 - - - - -
Other Operating Uses - - - - - - -
Subtotal (810,053) 115,996 115,592 - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 805,691 101,682 32,109 91,000 85,271 629,771 544,500 639% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 805,691 101,682 32,109 91,000 85,271 629,771 544,500 639% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES (4,362) 217,678 147,701 91,000 85,271 629,771 544,500 639% NET 5,322,158 6,250,907 5,271,641 5,512,398 5,541,039 5,866,241 325,202 6% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
66 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 110 City Council
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 12,308 11,534 11,476 12,316 840 7% Employee Benefits - - 22,703 12,957 13,400 23,909 10,509 78% Utilities & Telephone - - 479 1,710 979 1,710 731 75%
Materials & Supplies - - 190 592 57 592 535 939%
Contracts & Services - - - - - - -
Employee Support - - 102 3,560 1,134 2,443 1,309 115%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 35,782 30,353 27,046 40,970 13,924 51%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 14,979 10,080 9,497 14,099 4,602 48% Subtotal - - 14,979 10,080 9,497 14,099 4,602 48%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 50,761 40,433 36,543 55,069 18,526 51%
NET - - (50,761) (40,433) (36,543) (55,069) (18,526) 51% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
67 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 111 City Manager
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 39,490 44,832 48,848 55,653 52,870 56,822 3,952 7% Employee Benefits 32,712 35,554 39,026 43,288 41,017 47,726 6,709 16% Utilities & Telephone 695 651 869 820 733 825 92 13%
Materials & Supplies 758 199 196 1,674 1,645 408 (1,237) -75% Contracts & Services - 540 - 1,000 - 1,000 1,000
Employee Support 1,982 2,662 2,032 3,318 2,641 2,150 (491) -19% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 75,637 84,438 90,971 105,753 98,906 108,931 10,025 10% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 28,479 37,560 32,503 37,069 33,342 40,690 7,348 22% Subtotal 28,479 37,560 32,503 37,069 33,342 40,690 7,348 22% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 104,116 121,998 123,474 142,822 132,248 149,621 17,373 13% NET (104,116) (121,998) (123,474) (142,822) (132,248) (149,621) (17,373) 13% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
68 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 113 City Clerk
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 28,354 27,726 27,602 28,995 1,393 5% Employee Benefits - - 23,871 25,340 24,412 28,013 3,601 15% Utilities & Telephone - - 340 746 505 755 250 50%
Materials & Supplies - - 696 566 864 1,225 361 42%
Contracts & Services - - 6,394 4,989 4,688 8,774 4,086 87% Employee Support - - 109 88 168 568 400 238%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 59,764 59,455 58,239 68,330 10,091 17%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 18,266 20,451 18,453 22,188 3,735 20% Subtotal - - 18,266 20,451 18,453 22,188 3,735 20%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 78,030 79,906 76,692 90,518 13,826 18%
NET - - (78,030) (79,906) (76,692) (90,518) (13,826) 18% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
69 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 114 Human Resources
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - - 6,459 5,514 9,340 3,826 69% Employee Benefits - - 1,442 7,151 6,397 9,434 3,037 47% Utilities & Telephone - - 36 280 173 192 19 11%
Materials & Supplies - - 322 334 202 296 94 47%
Contracts & Services - - 9,104 2,354 1,003 110 (893) -89% Employee Support - - 236 955 109 401 292 268%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 11,140 17,533 13,398 19,773 6,375 48%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 2,149 5,728 5,469 7,307 1,838 34% Subtotal - - 2,149 5,728 5,469 7,307 1,838 34%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 13,289 23,261 18,867 27,080 8,213 44%
NET - - (13,289) (23,261) (18,867) (27,080) (8,213) 44% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
70 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 120 Finance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 97,877 117,688 122,187 155,673 143,357 145,576 2,219 2% Employee Benefits 90,251 95,626 92,636 127,537 116,339 130,166 13,827 12% Utilities & Telephone 4,853 4,777 5,182 4,761 4,143 4,406 263 6% Materials & Supplies 17,652 20,709 20,188 27,125 23,803 24,476 673 3% Contracts & Services 49,251 51,314 55,585 65,936 55,240 66,378 11,138 20% Employee Support 1,032 3,104 5,333 4,552 1,990 3,218 1,228 62% Grants/Contributions to Others - - - - - - -
Other Operating Uses 758 892 701 1,000 909 1,000 91 10% Subtotal 261,674 294,110 301,812 386,584 345,781 375,220 29,439 9% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 86,011 109,011 79,309 109,286 98,712 107,320 8,608 9% Subtotal 86,011 109,011 79,309 109,286 98,712 107,320 8,608 9% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 347,685 403,121 381,121 495,870 444,493 482,540 38,047 9% NET (347,685) (403,121) (381,121) (495,870) (444,493) (482,540) (38,047) 9% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
71 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 130 City Attorney
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 21,039 22,637 25,378 30,493 30,493 30,854 361 1% Employee Benefits 16,780 17,342 19,218 21,331 19,577 24,952 5,375 27% Utilities & Telephone 389 360 405 455 357 450 93 26%
Materials & Supplies 143 232 490 685 678 285 (393) -58% Contracts & Services 25,988 - 7,256 6,000 6,000 1,000 (5,000) -83% Employee Support 1,144 946 1,176 2,144 1,498 1,860 362 24% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 65,483 41,517 53,923 61,108 58,603 59,401 798 1% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 14,679 17,952 15,469 19,258 16,934 21,720 4,786 28% Subtotal 14,679 17,952 15,469 19,258 16,934 21,720 4,786 28% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 80,162 59,469 69,392 80,366 75,537 81,121 5,584 7% NET (80,162) (59,469) (69,392) (80,366) (75,537) (81,121) (5,584) 7% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
72 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 112 / 140 Economic Development & Grants
* This was dept 112 from FY 21-22 through FY 25-26; beginning FY 26-27 it is dept 140.
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 28,221 27,088 10,991 - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 28,221 27,088 10,991 - - - -
TOTAL SOURCES 28,221 27,088 10,991 - - - -
Operating Uses
Wages, Salaries, Stipends 20,296 20,112 22,951 27,868 25,726 28,206 2,480 10% Employee Benefits 15,504 14,533 16,219 21,207 19,359 22,632 3,273 17% Utilities & Telephone 141 122 188 135 346 135 (211) -61% Materials & Supplies - - 313 185 - 138 138
Contracts & Services 81 - - 425 59 270 211 358%
Employee Support 500 716 - 875 251 375 124 49%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 36,522 35,483 39,671 50,695 45,741 51,756 6,015 13% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 14,109 15,799 14,658 18,838 16,955 19,787 2,832 17% Subtotal 14,109 15,799 14,658 18,838 16,955 19,787 2,832 17% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 50,631 51,282 54,329 69,533 62,696 71,543 8,847 14% NET (22,410) (24,194) (43,338) (69,533) (62,696) (71,543) (8,847) 14% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
73 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 351 Lab
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services 105,433 102,581 93,975 134,400 89,136 102,400 13,264 15% Subtotal 105,433 102,581 93,975 134,400 89,136 102,400 13,264 15% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 105,433 102,581 93,975 134,400 89,136 102,400 13,264 15% Operating Uses
Wages, Salaries, Stipends 122,370 132,540 135,401 145,939 137,023 155,132 18,109 13% Employee Benefits 94,319 102,568 116,563 125,750 119,611 141,173 21,562 18% Utilities & Telephone 17,009 20,830 26,186 22,285 24,986 25,025 39 0% Materials & Supplies 58,275 76,536 74,236 76,703 68,349 71,440 3,091 5% Contracts & Services 9,168 78,698 39,830 29,421 26,243 29,158 2,915 11% Employee Support 3,896 1,322 3,802 3,779 1,001 4,009 3,008 300% Grants/Contributions to Others - - - - - - -
Other Operating Uses 12,444 18,018 11,546 18,083 17,783 12,075 (5,708) -32% Subtotal 317,481 430,512 407,564 421,960 394,996 438,012 43,016 11% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 95,993 106,784 91,885 103,559 92,745 115,323 22,578 24% Subtotal 95,993 106,784 91,885 103,559 92,745 115,323 22,578 24% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 413,474 537,296 499,449 525,519 487,741 553,335 65,594 13% NET (308,041) (434,715) (405,474) (391,119) (398,605) (450,935) (52,330) 13% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
74 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 352 WWTP Operations
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 46,341 54,131 49,233 50,885 48,804 46,742 (2,062) -4% Employee Benefits 47,816 47,419 39,902 44,155 38,408 44,411 6,003 16% Utilities & Telephone 12,992 11,554 12,568 13,700 14,052 13,700 (352) -3% Materials & Supplies 2,455 28,761 206,115 240,850 238,116 239,250 1,134 0% Contracts & Services 1,972,260 1,821,185 2,030,813 2,605,761 2,258,734 1,911,703 (347,031) -15% Employee Support - - - 3,000 - - -
Grants/Contributions to Others - - - - - 8,680 8,680
Other Operating Uses 41,625 43,723 43,817 47,685 44,177 48,685 4,508 10% Subtotal 2,123,489 2,006,773 2,382,448 3,006,036 2,642,291 2,313,171 (329,120) -12% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 - 0% Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 1,697,663 - 0% Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 54,645 57,446 41,315 43,873 39,546 44,519 4,973 13% Subtotal 54,645 57,446 41,315 43,873 39,546 44,519 4,973 13% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 3,875,797 3,761,882 4,121,426 4,747,572 4,379,500 4,055,353 (324,147) -7% NET (3,875,797) (3,761,882) (4,121,426) (4,747,572) (4,379,500) (4,055,353) 324,147 -7% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
75 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 353 Collection System
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - 157 - (157) -100%
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - 157 - (157) -100%
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - 157 - (157) -100%
Operating Uses
Wages, Salaries, Stipends 54,010 90,151 107,714 130,506 116,534 135,426 18,892 16% Employee Benefits 54,491 73,752 89,374 103,054 96,764 115,162 18,398 19% Utilities & Telephone 10,402 11,103 14,297 13,945 15,423 15,800 377 2% Materials & Supplies 27,153 37,236 35,265 41,210 25,716 45,560 19,844 77% Contracts & Services 289,845 31,429 12,035 80,333 71,076 31,800 (39,276) -55% Employee Support 1,406 1,841 1,322 12,550 3,127 5,350 2,223 71% Grants/Contributions to Others - - - - - 8,680 8,680
Other Operating Uses 4,247 4,614 4,977 5,000 4,722 5,400 678 14% Subtotal 441,554 250,126 264,984 386,598 333,362 363,178 29,816 9% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 121,385 134,455 138,183 162,604 152,409 175,876 23,467 15% Subtotal 121,385 134,455 138,183 162,604 152,409 175,876 23,467 15% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 562,939 384,581 403,167 549,202 485,771 539,054 53,283 11% NET (562,939) (384,581) (403,167) (549,202) (485,614) (539,054) (53,440) 11% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
76 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 356 County Community Service Area (CSA)
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services 139,245 211,399 141,541 285,524 135,388 260,099 124,711 92% Subtotal 139,245 211,399 141,541 285,524 135,388 260,099 124,711 92% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 139,245 211,399 141,541 285,524 135,388 260,099 124,711 92% Operating Uses
Wages, Salaries, Stipends 31,990 65,297 37,375 68,081 31,072 69,206 38,134 123% Employee Benefits 28,768 36,003 34,451 53,443 31,573 55,454 23,881 76% Utilities & Telephone - - - - - - -
Materials & Supplies 12,876 46,929 47,277 62,200 30,154 31,000 846 3% Contracts & Services 56,942 52,003 27,145 53,600 44,254 57,000 12,746 29% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses 294 380 363 1,029 1,029 1,150 121 12% Subtotal 130,870 200,612 146,611 238,353 138,082 213,810 75,728 55% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 36,206 52,902 47,126 49,381 49,278 48,518 (760) -2% Subtotal 36,206 52,902 47,126 49,381 49,278 48,518 (760) -2% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 167,076 253,514 193,737 287,734 187,360 262,328 74,968 40% NET (27,831) (42,115) (52,196) (2,210) (51,972) (2,229) 49,743 -96% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
77 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 413 Sewer Fund
Dept: 357 WWTP Major Maintenance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 53,013 56,175 60,269 73,808 69,431 70,919 1,488 2% Employee Benefits 42,838 43,506 49,476 65,340 60,932 64,870 3,938 6% Utilities & Telephone 923 696 698 1,185 1,344 1,305 (39) -3% Materials & Supplies 648 944 468 340 347 340 (7) -2%
Contracts & Services 85,385 58,606 26,877 83,900 69,672 27,400 (42,272) -61% Employee Support 195 340 - 1,000 - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 183,002 160,267 137,788 225,573 201,726 164,834 (36,892) -18% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 38,617 45,598 41,287 56,972 53,491 52,849 (642) -1% Subtotal 38,617 45,598 41,287 56,972 53,491 52,849 (642) -1% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 221,619 205,865 179,075 282,545 255,217 217,683 (37,534) -15% NET (221,619) (205,865) (179,075) (282,545) (255,217) (217,683) 37,534 -15% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
78 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 913 Sewer CIP Fund
Dept: n/a Sewer CIP Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 21,095 61,684 58,773 50,000 50,000 50,000 - 0% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 21,095 61,684 58,773 50,000 50,000 50,000 - 0% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - 1,156,757 1,156,757 Gain on Sale of Assets - - - - - - -
Subtotal - - - - - 1,156,757 1,156,757
Internal Sources
Interfund Transfers In 742,000 52,398 - 75,000 75,000 593,771 518,771 692% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 742,000 52,398 - 75,000 75,000 593,771 518,771 692% TOTAL SOURCES 763,095 114,082 58,773 125,000 125,000 1,800,528 1,675,528 1340% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 640,827 107,497 109,945 870,000 150,438 2,468,757 2,318,319 1541% Loss on Sale of Assets - - - - - - -
Subtotal 640,827 107,497 109,945 870,000 150,438 2,468,757 2,318,319 1541% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - 194,074 194,074 - (194,074) -100% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - 194,074 194,074 - (194,074) -100%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 640,827 107,497 109,945 1,064,074 344,512 2,468,757 2,124,245 617% NET 122,268 6,585 (51,172) (939,074) (219,512) (668,229) (448,717) 204% Interfund Transfers between the Sewer Enterprise and Sewer CIP Funds are shown for transparency but are netted on the audit and for analysis Sewer CIP is combined with Sewer Fund on audited financial statements Depreciation expense is not budgeted
79 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 913 Sewer Capital Improvement Projects (CIP) Fund Dept: n/a All Cost Centers Combined
Summary of Sewer CIP Projects
Capital projects often take place over more than one fiscal year. The project is budgeted when approved, and the unspent budget amount carries forward until the project is complete. The following shows planned projects and their estimated budget amounts for this fiscal year. For projects that began in a prior year, the amount shown below is the estimated amount remaining at the time of budget preparation. The actual amount remaining for FY 26-27 will be updated when FY 25-26 is finalized. Projects may not be completed this year; unfinished amounts will roll forward until completed.
Open Projects
Authorized
from Sewer
Fund
Authorized
from Grant
Authorized
from Other
Total Budget
Authorized to
Date
Estimated
Expense
Through
FY 25-26
Estimated
Budget
FY 26-27
RBC gear box 127,000 127,000 - 127,000
Boiler 228,000 228,000 - 228,000
Influent gate 219,000 219,000 184,000 35,000
Primary influent valves 120,000 120,000 - 120,000
Influent pump rebuild 151,000 151,000 - 151,000
Gas flare 79,000 79,000 - 79,000
Primary buildings 28,000 28,000 - 28,000
Chemical pumps 56,000 56,000 - 56,000
City sewer main projects 488,000 488,000 - 488,000
WWTP improvements (design) 2,108,000 2,108,000 951,243 1,156,757 1,496,000 2,108,000 - 3,604,000 1,135,243 2,468,757
80 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 + 919 Water Fund and Water CIP Fund
Dept: n/a Water - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties 20,757 28,511 29,419 27,300 26,500 27,300 800 3% Other Operating Sources 5,070 5,027 140,427 76,630 69,956 60,977 (8,979) -13% Operating Grants/Contributions - 78,625 - - - - -
Charges for Services 2,611,769 2,679,045 2,604,342 2,744,197 2,697,334 3,788,494 1,091,160 40% Subtotal 2,637,596 2,791,208 2,774,188 2,848,127 2,793,790 3,876,771 1,082,981 39% Financing Sources
Interest Income 83,890 210,115 219,023 140,744 138,048 140,744 2,696 2% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 83,890 210,115 219,023 140,744 138,048 140,744 2,696 2% Capital Sources
Capital Leases/Rentals 19,132 19,132 19,132 24,648 24,648 - (24,648) -100% Capital Grants/Contributions 90,789 478,666 138,425 805,122 97,629 803,122 705,493 723% Gain on Sale of Assets (26,952) - 700 - 1,400 - (1,400) -100% Subtotal 82,969 497,798 158,257 829,770 123,677 803,122 679,445 549% Internal Sources
Interfund Transfers In 771,221 1,011,334 870,020 610,200 610,200 795,000 184,800 30% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 771,221 1,011,334 870,020 610,200 610,200 795,000 184,800 30% TOTAL SOURCES 3,575,676 4,510,455 4,021,488 4,428,841 3,665,715 5,615,637 1,949,922 53% Operating Uses
Wages, Salaries, Stipends 587,751 674,963 719,007 850,802 832,068 906,976 74,908 9% Employee Benefits (110,906) 426,499 544,268 567,278 544,149 626,623 82,474 15% Utilities & Telephone 193,791 207,342 282,390 349,651 340,329 375,537 35,208 10% Materials & Supplies 182,781 205,856 227,825 298,018 245,049 257,940 12,891 5% Contracts & Services 314,229 251,627 308,314 544,917 352,403 561,189 208,786 59% Employee Support 9,868 13,006 26,324 25,755 20,522 22,809 2,287 11% Grants/Contributions to Others - 77,418 - - - - -
Other Operating Uses 17,717 18,883 22,344 23,500 23,355 26,400 3,045 13% Subtotal 1,195,231 1,875,594 2,130,472 2,659,921 2,357,875 2,777,474 419,599 18% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 382,806 468,370 587,214 2,264,801 346,706 2,714,309 2,367,603 683% Loss on Sale of Assets - - - - - - -
Subtotal 382,806 468,370 587,214 2,264,801 346,706 2,714,309 2,367,603 683% Financing Uses
Debt Principal Repaid 350,000 175,000 - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal 350,000 175,000 - - - - -
Internal Uses
Interfund Transfers Out 832,197 1,132,480 891,138 622,350 617,793 795,000 177,207 29% Interfund Loans Out - - - - - - -
Interfund Services Used 530,874 610,123 577,960 680,368 626,648 714,544 87,896 14% Subtotal 1,363,071 1,742,603 1,469,098 1,302,718 1,244,441 1,509,544 265,103 21% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 3,291,108 4,261,567 4,186,784 6,227,440 3,949,022 7,001,327 3,052,305 77% EST EFFECT ON WORKING CAP 284,568 248,888 (165,296) (1,798,599) (283,307) (1,385,690) (1,102,383) 389% WORKING CAPITAL 3,536,257 4,287,753 4,355,762 2,557,163 4,072,455 2,686,765 (1,385,690) -34% FUND BALANCE 11,722,617 12,307,067 12,337,484 12,493,686 12,090,883 13,109,502 1,018,619 8% Interfund Transfers between the Water Fund and Water CIP Fund are included here for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
81 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 000 Non Departmental
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties 20,757 28,511 29,419 27,300 26,500 27,300 800 3% Other Operating Sources 5,070 5,027 23,355 5,000 5,000 40,000 35,000 700% Operating Grants/Contributions - 78,625 - - - - -
Charges for Services 2,608,443 2,675,540 2,600,994 2,740,897 2,694,034 3,785,194 1,091,160 41% Subtotal 2,634,270 2,787,703 2,653,768 2,773,197 2,725,534 3,852,494 1,126,960 41% Financing Sources
Interest Income 66,246 138,996 140,739 90,744 88,048 90,744 2,696 3% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 66,246 138,996 140,739 90,744 88,048 90,744 2,696 3% Capital Sources
Capital Leases/Rentals 19,132 19,132 19,132 24,648 24,648 - (24,648) -100% Capital Grants/Contributions 90,789 476,461 133,546 110,000 97,629 108,000 10,371 11% Gain on Sale of Assets (26,952) - 700 - 1,400 - (1,400) -100% Subtotal 82,969 495,593 153,378 134,648 123,677 108,000 (15,677) -13% Internal Sources
Interfund Transfers In - 435,628 - 210,200 210,200 - (210,200) -100% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - 435,628 - 210,200 210,200 - (210,200) -100%
TOTAL SOURCES 2,783,485 3,857,920 2,947,885 3,208,789 3,147,459 4,051,238 903,779 29% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits (503,341) 6,339 72,701 - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - 77,418 - - - - -
Other Operating Uses - - - - - - -
Subtotal (503,341) 83,757 72,701 - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 832,197 696,852 891,138 412,150 407,593 795,000 387,407 95% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 832,197 696,852 891,138 412,150 407,593 795,000 387,407 95% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 328,856 780,609 963,839 412,150 407,593 795,000 387,407 95% NET 2,454,629 3,077,311 1,984,046 2,796,639 2,739,866 3,256,238 516,372 19% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
82 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 110 City Council
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 12,238 11,534 11,534 12,316 782 7% Employee Benefits - - 21,838 12,517 12,564 23,351 10,787 86% Utilities & Telephone - - 479 1,710 949 1,710 761 80%
Materials & Supplies - - 190 592 51 592 541 1061%
Contracts & Services - - - - - - -
Employee Support - - 102 3,560 1,008 2,443 1,435 142%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 34,847 29,913 26,106 40,412 14,306 55%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 14,683 9,953 9,337 13,554 4,217 45% Subtotal - - 14,683 9,953 9,337 13,554 4,217 45%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 49,530 39,866 35,443 53,966 18,523 52%
NET - - (49,530) (39,866) (35,443) (53,966) (18,523) 52% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
83 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 111 City Manager
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 44,273 48,381 53,425 61,218 60,208 62,504 2,296 4% Employee Benefits 27,547 30,006 33,719 37,484 37,326 40,343 3,017 8% Utilities & Telephone 704 659 893 820 725 825 100 14%
Materials & Supplies 758 199 202 1,674 1,521 408 (1,113) -73% Contracts & Services - - - 1,000 - 1,000 1,000
Employee Support 1,981 2,560 2,222 3,318 2,348 2,150 (198) -8% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 75,263 81,805 90,461 105,514 102,128 107,230 5,102 5% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 28,225 35,734 32,353 37,419 33,100 39,085 5,985 18% Subtotal 28,225 35,734 32,353 37,419 33,100 39,085 5,985 18% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 103,488 117,539 122,814 142,933 135,228 146,315 11,087 8% NET (103,488) (117,539) (122,814) (142,933) (135,228) (146,315) (11,087) 8% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
84 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 113 City Clerk
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - 28,198 27,726 28,247 28,995 748 3% Employee Benefits - - 19,422 20,445 20,534 22,247 1,713 8% Utilities & Telephone - - 339 746 476 755 279 59%
Materials & Supplies - - 696 566 755 1,225 470 62%
Contracts & Services - - 6,348 4,989 4,353 8,774 4,421 102% Employee Support - - 109 88 119 568 449 377%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 55,112 54,560 54,484 62,564 8,080 15%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 16,627 18,638 16,722 19,473 2,751 16% Subtotal - - 16,627 18,638 16,722 19,473 2,751 16%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 71,739 73,198 71,206 82,037 10,831 15%
NET - - (71,739) (73,198) (71,206) (82,037) (10,831) 15% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
85 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 114 Human Resources
* Budgeted as internal service fund charge until FY 24-25 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends - - - 7,554 7,679 11,521 3,842 50% Employee Benefits - - 917 6,713 6,756 9,332 2,576 38%
Utilities & Telephone - - 39 328 192 237 45 23%
Materials & Supplies - - 354 391 401 365 (36) -9%
Contracts & Services - - 10,039 2,753 2,753 136 (2,617) -95% Employee Support - - 260 1,118 1,118 495 (623) -56%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - 11,609 18,857 18,899 22,086 3,187 17%
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - 2,177 6,085 5,817 7,925 2,108 36% Subtotal - - 2,177 6,085 5,817 7,925 2,108 36%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 13,786 24,942 24,716 30,011 5,295 21%
NET - - (13,786) (24,942) (24,716) (30,011) (5,295) 21% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
86 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 120 Finance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 100,015 116,364 122,278 156,114 143,999 146,388 2,389 2% Employee Benefits 68,743 73,413 74,340 101,523 90,376 102,370 11,994 13% Utilities & Telephone 6,257 5,570 6,460 6,127 6,323 6,747 424 7% Materials & Supplies 17,876 21,292 21,036 29,035 23,648 26,638 2,990 13% Contracts & Services 54,272 63,590 61,119 78,439 75,775 79,486 3,711 5% Employee Support 1,075 3,104 5,333 4,552 1,769 3,218 1,449 82% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 248,238 283,333 290,566 375,790 341,890 364,847 22,957 7% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 78,088 95,392 72,812 99,842 89,703 94,535 4,832 5% Subtotal 78,088 95,392 72,812 99,842 89,703 94,535 4,832 5% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 326,326 378,725 363,378 475,632 431,593 459,382 27,789 6% NET (326,326) (378,725) (363,378) (475,632) (431,593) (459,382) (27,789) 6% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
87 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 130 Attorney
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 21,443 22,208 25,232 30,493 29,360 30,854 1,494 5% Employee Benefits 12,765 13,212 15,081 16,778 16,779 18,951 2,172 13% Utilities & Telephone 389 360 405 455 340 450 110 32%
Materials & Supplies 143 246 490 685 680 285 (395) -58% Contracts & Services - - - 1,000 - 1,000 1,000
Employee Support 1,144 946 1,176 2,144 1,332 1,860 528 40% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 35,884 36,972 42,384 51,555 48,491 53,400 4,909 10% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 13,202 15,453 13,940 17,577 15,328 18,927 3,599 23% Subtotal 13,202 15,453 13,940 17,577 15,328 18,927 3,599 23% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 49,086 52,425 56,324 69,132 63,819 72,327 8,508 13% NET (49,086) (52,425) (56,324) (69,132) (63,819) (72,327) (8,508) 13% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
88 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 112 / 140 Economic Development and Grants
* This was dept 112 from FY 21-22 through FY 25-26; beginning FY 26-27 it is dept 140.
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 28,221 26,706 10,991 - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 28,221 26,706 10,991 - - - -
TOTAL SOURCES 28,221 26,706 10,991 - - - -
Operating Uses
Wages, Salaries, Stipends 20,684 19,730 22,819 27,868 28,216 28,206 (10) 0% Employee Benefits 11,976 11,033 12,565 16,401 16,543 17,146 603 4% Utilities & Telephone 141 122 188 135 330 135 (195) -59% Materials & Supplies - - 320 185 - 137 137
Contracts & Services 81 - - 425 52 270 218 419%
Employee Support 500 716 - 875 224 375 151 67%
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 33,382 31,601 35,892 45,889 45,365 46,269 904 2% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 12,817 13,652 13,274 17,052 15,256 17,234 1,978 13% Subtotal 12,817 13,652 13,274 17,052 15,256 17,234 1,978 13% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 46,199 45,253 49,166 62,941 60,621 63,503 2,882 5% NET (17,978) (18,547) (38,175) (62,941) (60,621) (63,503) (2,882) 5% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
89 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 371 Water Operations
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - - - - - -
Operating Uses
Wages, Salaries, Stipends 375,893 442,067 433,122 512,101 505,941 569,671 63,730 13% Employee Benefits 255,230 277,835 281,570 345,262 335,699 382,323 46,624 14% Utilities & Telephone 186,300 200,631 273,587 339,330 330,994 364,678 33,684 10% Materials & Supplies 156,647 171,210 175,597 249,890 208,182 223,290 15,108 7% Contracts & Services 258,380 174,633 161,474 360,450 186,477 425,270 238,793 128% Employee Support 5,168 5,680 17,122 10,100 12,604 11,700 (904) -7% Grants/Contributions to Others - - - - - - -
Other Operating Uses 17,276 18,313 21,800 22,900 22,755 25,800 3,045 13% Subtotal 1,254,894 1,290,369 1,364,272 1,840,033 1,602,652 2,002,732 400,080 25% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid 350,000 175,000 - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal 350,000 175,000 - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 384,592 433,714 400,724 462,243 430,269 493,520 63,251 15% Subtotal 384,592 433,714 400,724 462,243 430,269 493,520 63,251 15% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 1,989,486 1,899,083 1,764,996 2,302,276 2,032,921 2,496,252 463,331 23% NET (1,989,486) (1,899,083) (1,764,996) (2,302,276) (2,032,921) (2,496,252) (463,331) 23% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
90 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 419 Water Fund
Dept: 372 Community Service Districts
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - 89,580 71,630 64,956 20,977 (43,979) -68% Operating Grants/Contributions - - - - - - -
Charges for Services 3,326 3,505 3,348 3,300 3,300 3,300 - 0% Subtotal 3,326 3,505 92,928 74,930 68,256 24,277 (43,979) -64% Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 3,326 3,505 92,928 74,930 68,256 24,277 (43,979) -64% Operating Uses
Wages, Salaries, Stipends 25,443 26,213 21,695 16,194 16,884 16,521 (363) -2% Employee Benefits 16,174 14,661 12,115 10,155 7,572 10,560 2,988 39% Utilities & Telephone - - - - - - -
Materials & Supplies 7,357 12,909 28,940 15,000 9,811 5,000 (4,811) -49% Contracts & Services 1,496 13,404 69,334 95,861 82,993 45,253 (37,740) -45% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses 441 570 544 600 600 600 - 0%
Subtotal 50,911 67,757 132,628 137,810 117,860 77,934 (39,926) -34% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used 13,950 16,178 11,370 11,559 11,116 10,291 (825) -7% Subtotal 13,950 16,178 11,370 11,559 11,116 10,291 (825) -7% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 64,861 83,935 143,998 149,369 128,976 88,225 (40,751) -32% NET (61,535) (80,430) (51,070) (74,439) (60,720) (63,948) (3,228) 5% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Depreciation expense is not budgeted
91 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 919 Water CIP Fund
Dept: n/a Water CIP Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - 27,492 - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - 27,492 - - - -
Financing Sources
Interest Income 17,644 71,119 78,284 50,000 50,000 50,000 - 0% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 17,644 71,119 78,284 50,000 50,000 50,000 - 0% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - 2,205 4,879 695,122 - 695,122 695,122 Gain on Sale of Assets - - - - - - -
Subtotal - 2,205 4,879 695,122 - 695,122 695,122
Internal Sources
Interfund Transfers In 743,000 549,000 859,029 400,000 400,000 795,000 395,000 99% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 743,000 549,000 859,029 400,000 400,000 795,000 395,000 99% TOTAL SOURCES 760,644 622,324 969,684 1,145,122 450,000 1,540,122 1,090,122 242% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 382,806 468,370 587,214 2,264,801 346,706 2,714,309 2,367,603 683% Loss on Sale of Assets - - - - - - -
Subtotal 382,806 468,370 587,214 2,264,801 346,706 2,714,309 2,367,603 683% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - 435,628 - 210,200 210,200 - (210,200) -100% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - 435,628 - 210,200 210,200 - (210,200) -100%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 382,806 903,998 587,214 2,475,001 556,906 2,714,309 2,157,403 387% NET 377,838 (281,674) 382,470 (1,329,879) (106,906) (1,174,187) (1,067,281) 998% Interfund Transfers between the Water Enterprise and Water CIP Funds are shown for transparency but are netted on the audit and for analysis Water CIP is combined with Water Fund on audited financial statements Depreciation expense is not budgeted
92 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 919 Water Capital Improvement Projects (CIP) Fund Dept: n/a All Cost Centers Combined
Summary of Water CIP Projects
Capital projects often take place over more than one fiscal year. The project is budgeted when approved, and the unspent budget amount carries forward until the project is complete. The following shows planned projects and their estimated budget amounts for this fiscal year. For projects that began in a prior year, the amount shown below is the estimated amount remaining at the time of budget preparation. The actual amount remaining for FY 26-27 will be updated when FY 25-26 is finalized. Projects may not be completed this year; unfinished amounts will roll forward until completed.
Open Projects
Authorized
from Water
Fund
Authorized
from Grant
Authorized
from Other
Total Budget
Authorized to
Date
Estimated
Expense
Through
FY 25-26
Estimated
Budget
FY 26-27
Surge protection 712,000 200,000 912,000 165,730 746,270 Meter replacements 1,570,000 1,570,000 779,925 790,075
Water main replacements 375,000 375,000 115,143 259,857 Ground source well 154,000 500,000 654,000 5,893 648,107 Amador tank rehab 174,781 174,781 144,781 30,000
Washington tank rehab 140,322 140,322 40,322 100,000
Chlorination generator 140,000 140,000 - 140,000
3,266,103 700,000 - 3,966,103 1,251,794 2,714,309
93 DRAFT
Internal Service Funds
94 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 420 Information Technology Fund
Dept: 115 Information Technology
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 487 - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 487 - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 4,500 15,750 82,404 34,000 4,000 54,000 50,000 1250% Interfund Loans In - - - - - - -
Interfund Services Provided 351,369 404,892 446,683 553,424 553,424 568,541 15,117 3% Subtotal 355,869 420,642 529,087 587,424 557,424 622,541 65,117 12% TOTAL SOURCES 356,356 420,642 529,087 587,424 557,424 622,541 65,117 12% Operating Uses
Wages, Salaries, Stipends 151,856 160,364 169,625 203,520 203,520 211,979 8,459 4% Employee Benefits 85,790 94,402 111,566 140,975 140,975 150,218 9,243 7% Utilities & Telephone 13,922 13,068 15,086 15,615 15,615 14,462 (1,153) -7% Materials & Supplies 13,964 18,433 10,716 40,290 10,290 55,290 45,000 437% Contracts & Services 89,775 116,587 147,943 187,830 157,830 195,248 37,418 24% Employee Support 3,245 1,821 5,983 9,175 9,175 5,325 (3,850) -42% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 358,552 404,675 460,919 597,405 537,405 632,522 95,117 18% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid 6,417 5,138 5,258 6,500 6,500 6,500 - 0% Other Financing Uses - - - - - - -
Subtotal 6,417 5,138 5,258 6,500 6,500 6,500 - 0%
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 364,969 409,813 466,177 603,905 543,905 639,022 95,117 17% EST EFFECT ON WORKING CAP (8,613) 10,829 62,910 (16,481) 13,519 (16,481) (30,000) -222% WORKING CAPITAL (57,426) (36,342) 14,087 (2,394) 27,606 11,125 (16,481) -60% FUND BALANCE (8,613) 2,216 65,124 48,643 78,643 62,162 (16,481) -21% 95 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 506 Building Maintenance Fund
Dept: 506 Building Maintenance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - - - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - - - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 33,298 - - 15,000 15,000 - (15,000) -100% Interfund Loans In - - - - - - -
Interfund Services Provided 224,372 275,698 280,033 221,637 221,637 238,501 16,864 8% Subtotal 257,670 275,698 280,033 236,637 236,637 238,501 1,864 1% TOTAL SOURCES 257,670 275,698 280,033 236,637 236,637 238,501 1,864 1% Operating Uses
Wages, Salaries, Stipends 86,283 79,599 64,235 88,832 88,832 103,317 14,485 16% Employee Benefits 52,139 49,927 47,894 61,248 61,248 81,067 19,819 32% Utilities & Telephone 7,172 8,252 8,850 9,777 9,777 8,750 (1,027) -11% Materials & Supplies 28,714 28,302 25,537 27,200 27,200 21,587 (5,613) -21% Contracts & Services 83,362 110,169 133,517 49,580 49,580 23,780 (25,800) -52% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 257,670 276,249 280,033 236,637 236,637 238,501 1,864 1% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 257,670 276,249 280,033 236,637 236,637 238,501 1,864 1% EST EFFECT ON WORKING CAP - (551) - - - - -
WORKING CAPITAL - (551) (551) (551) (551) (551) - 0%
FUND BALANCE - (551) (551) (551) (551) (551) - 0%
96 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 508 Equipment Fund
Dept: 508 Equipment
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 8 3,542 88 - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services 11,805 8,167 14,201 20,000 20,000 18,000 (2,000) -10% Subtotal 11,813 11,709 14,289 20,000 20,000 18,000 (2,000) -10% Financing Sources
Interest Income 760 6,470 5,983 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 760 6,470 5,983 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions 263,265 180,976 330,038 - - - - Gain on Sale of Assets 25,780 - 15,652 - -
Subtotal 289,045 180,976 345,690 - - - -
Internal Sources
Interfund Transfers In 188,658 252,232 163,462 115,400 115,400 76,000 (39,400) -34% Interfund Loans In - - - - - - -
Interfund Services Provided 386,500 292,157 397,911 402,667 402,667 437,141 34,474 9% Subtotal 575,158 544,389 561,373 518,067 518,067 513,141 (4,926) -1% TOTAL SOURCES 876,776 743,544 927,335 538,067 538,067 531,141 (6,926) -1% Operating Uses
Wages, Salaries, Stipends 122,086 79,258 112,296 118,480 118,480 137,988 19,508 16% Employee Benefits 79,015 68,883 85,717 102,593 102,593 111,359 8,766 9% Utilities & Telephone 15,871 15,805 20,432 23,480 23,480 23,480 - 0% Materials & Supplies 128,194 128,436 158,775 159,750 159,750 169,150 9,400 6% Contracts & Services 3,121 3,797 3,226 7,164 7,164 7,164 - 0% Employee Support 2,138 - 9,271 11,200 11,200 6,000 (5,200) -46% Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 350,425 296,179 389,717 422,667 422,667 455,141 32,474 8% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment 231,910 252,232 192,800 75,400 75,400 36,000 (39,400) -52% Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal 231,910 252,232 192,800 75,400 75,400 36,000 (39,400) -52% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 582,335 548,411 582,517 498,067 498,067 491,141 (6,926) -1% EST EFFECT ON WORKING CAP 31,176 14,157 14,780 40,000 40,000 40,000 - 0% WORKING CAPITAL 128,988 143,146 157,927 197,927 197,927 237,927 40,000 20% FUND BALANCE 1,573,211 1,815,025 2,120,350 2,003,750 2,003,750 1,847,750 (156,000) -8% Depreciation expense is not budgeted
97 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 620 Insurance Fund
Dept: 620 Insurance
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources 76,684 75,000 96,340 - 120,230 - (120,230) -100% Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 76,684 75,000 96,340 - 120,230 - (120,230) -100% Financing Sources
Interest Income 1,985 6,610 8,261 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 1,985 6,610 8,261 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided 382,704 567,046 654,026 866,559 799,972 957,298 157,326 20% Subtotal 382,704 567,046 654,026 866,559 799,972 957,298 157,326 20% TOTAL SOURCES 461,373 648,656 758,627 866,559 920,202 957,298 37,096 4% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services 382,704 567,046 654,026 866,559 799,972 1,002,528 202,556 25% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 382,704 567,046 654,026 866,559 799,972 1,002,528 202,556 25% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out 59,946 25,750 125,249 92,786 62,786 151,723 88,937 142% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal 59,946 25,750 125,249 92,786 62,786 151,723 88,937 142% Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 442,650 592,796 779,275 959,345 862,758 1,154,251 291,493 34% EST EFFECT ON WORKING CAP 18,723 55,860 (20,648) (92,786) 57,444 (196,953) (254,397) -443% WORKING CAPITAL 154,447 210,307 189,659 96,873 247,103 50,150 (196,953) -80% FUND BALANCE 154,447 210,307 189,659 96,873 247,103 50,150 (196,953) -80% 98 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 630 Other Post Employment Benefits Trust
Dept: n/a All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 344 124 346 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 344 124 346 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided 110,186 113,805 123,034 163,043 163,043 161,007 (2,036) -1% Subtotal 110,186 113,805 123,034 163,043 163,043 161,007 (2,036) -1% TOTAL SOURCES 110,530 113,929 123,380 163,043 163,043 161,007 (2,036) -1% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits 106,381 109,690 119,358 158,543 158,543 156,507 (2,036) -1% Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services 3,849 4,480 4,081 4,500 4,500 4,500 - 0% Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 110,230 114,170 123,439 163,043 163,043 161,007 (2,036) -1% Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 110,230 114,170 123,439 163,043 163,043 161,007 (2,036) -1% NET 300 (241) (59) - - - -
FUND BALANCE 300 59 - - - - -
WORKING CAPITAL BALANCE 300 59 - - - - -
99 DRAFT
General
Capital Improvements
and
Public Safety
Vehicle Replacements
100 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 901 Capital Improvement Projects (CIP) Fund
Dept: n/a CIP Fund - All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 25,501 69,721 76,091 - 45,050 - (45,050) -100% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 25,501 69,721 76,091 - 45,050 - (45,050) -100% Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions 81,378 1,194,282 2,919,957 8,965,390 1,010,244 7,955,146 6,944,902 687% Gain on Sale of Assets - - - - - - -
Subtotal 81,378 1,194,282 2,919,957 8,965,390 1,010,244 7,955,146 6,944,902 687% Internal Sources
Interfund Transfers In 1,239,336 2,199,192 846,062 968,000 968,000 506,302 (461,698) -48% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 1,239,336 2,199,192 846,062 968,000 968,000 506,302 (461,698) -48% TOTAL SOURCES 1,346,215 3,463,195 3,842,110 9,933,390 2,023,294 8,461,448 6,438,154 318% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements 1,414,377 2,591,911 4,754,781 11,243,663 1,567,729 10,024,032 8,456,303 539% Loss on Sale of Assets - - - - - - -
Subtotal 1,414,377 2,591,911 4,754,781 11,243,663 1,567,729 10,024,032 8,456,303 539% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - 64,000 64,000 - (64,000) -100% Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - 64,000 64,000 - (64,000) -100%
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
Transfer Pebble Beach balances to new fund (146,270) - - TOTAL USES 1,414,377 2,591,911 4,608,511 11,307,663 1,631,729 10,024,032 8,392,303 514% NET (68,162) 871,284 (766,401) (1,374,273) 391,565 (1,562,584) (1,954,149) -499% FUND BALANCE 1,385,239 2,256,523 1,490,122 115,849 1,881,687 319,103 (1,562,584) -83% 101 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 901 General Capital Improvement Projects (CIP) Fund Dept: n/a All Cost Centers Combined
Summary of General CIP Projects
Capital projects often take place over more than one fiscal year. The project is budgeted when approved, and the unspent budget amount carries forward until the project is complete. The following shows planned projects and their estimated budget amounts for this fiscal year. For projects that began in a prior year, the amount shown below is the estimated amount remaining at the time of budget preparation. The actual amount remaining for FY 26-27 will be updated when FY 25-26 is finalized. Projects may not be completed this year; unfinished amounts will roll forward until completed.
Open Projects
Authorized
from City
Fund
Authorized
from Grant
Authorized
from Other
Total Budget
Authorized to
Date
Estimated
Expense
Through
FY 25-26
Estimated
Budget
FY 26-27
City Hall 355,000 355,000 214,705 140,295
Fire Hall facility improvements 132,269 132,269 16,181 116,088 City Gen Fund, Measure S Police Department facility improvements 295,000 295,000 247,788 47,212 City Gen Fund, Measure S Measure S street projects (rolling balance) 2,634,254 2,634,254 1,026,842 1,607,412 Measure S Gateway (Gen Fund portion) 30,350 30,350 24,117 6,233 City Gen Fund Beachfront Park (bike park, kidtown, loop, exercise stations) 5,450,000 5,450,000 1,894,013 3,555,987 Prop 68 SPP, Health Care District Beachfront Park (amphitheater, plaza) 3,000,000 3,000,000 266,926 2,733,074 Prop 68 RRTP Tolowa Interpretive Walk 2,712,952 2,712,952 973,849 1,739,103 Prop 68 Per Capita, Coastal Conse Cultural Center improvements 16,000 16,000 16,000 City Gen Fund Pool roof 220,000 220,000 202,372 17,628 City Gen Fund, Measure S Pool audio 20,000 20,000 10,000 10,000 Measure S
Pool scoreboard 20,000 20,000 20,000 Measure S
Pool window tint 15,000 15,000 15,000 Measure S
3,737,873 11,162,952 - 14,900,825 4,876,793 10,024,032
102 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 902 Beachfront Park Donations
Dept: 470 Parks
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 167 439 446 - - - -
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 167 439 446 - - - -
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 167 439 446 - - - -
Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - - - - - -
NET 167 439 446 - - - -
FUND BALANCE 8,765 9,204 9,650 9,650 9,650 9,650 - 0%
103 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 903 Pebble Beach Drive
Dept: 364 Streets
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income - - 121,949 - 88,506 - (88,506) -100%
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal - - 121,949 - 88,506 - (88,506) -100%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - 113,944 13,052,697 15,988 13,403,593 13,387,605 83735% Gain on Sale of Assets - - - - - - -
Subtotal - - 113,944 13,052,697 15,988 13,403,593 13,387,605 83735% Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES - - 235,893 13,052,697 104,494 13,403,593 13,299,099 12727% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - 4,825,140 8,252,711 6,220 8,531,491 8,525,271 137062% Loss on Sale of Assets - - - - - - -
Subtotal - - 4,825,140 8,252,711 6,220 8,531,491 8,525,271 137062% Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
Transfer Pebble Beach balances to new fund 146,270 - -
TOTAL USES - - 4,971,410 8,252,711 6,220 8,531,491 8,525,271 137062% NET - - (4,735,517) 4,799,986 98,274 4,872,102 4,773,828 4858% FUND BALANCE - - (4,735,517) 64,469 (4,637,243) 234,859 4,872,102 -105% 104 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 930 Fire Vehicle & Equipment Replacement Fund
Dept: 230 Fire
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 2,867 13,633 34,541 - 17,248 - (17,248) -100% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 2,867 13,633 34,541 - 17,248 - (17,248) -100%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 38,000 245,500 335,500 155,500 155,500 155,500 - 0% Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 38,000 245,500 335,500 155,500 155,500 155,500 - 0% TOTAL SOURCES 40,867 259,133 370,041 155,500 172,748 155,500 (17,248) -10% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - 167,892 147,107 147,107 - (147,107) -100% Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - 167,892 147,107 147,107 - (147,107) -100%
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES - - 167,892 147,107 147,107 - (147,107) -100% NET 40,867 259,133 202,149 8,393 25,641 155,500 129,859 506% FUND BALANCE 192,066 451,199 653,348 661,741 678,989 834,489 155,500 23% 105 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 940 Police Vehicle Replacement Fund
Dept: 240 Police
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes - - - - - - -
Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal - - - - - - -
Financing Sources
Interest Income 1,313 729 1,181 - 176 - (176) -100%
Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 1,313 729 1,181 - 176 - (176) -100%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In 190,000 80,000 80,000 - - 80,000 80,000 Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal 190,000 80,000 80,000 - - 80,000 80,000
TOTAL SOURCES 191,313 80,729 81,181 - 176 80,000 79,824 45355% Operating Uses
Wages, Salaries, Stipends - - - - - - -
Employee Benefits - - - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - - - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal - - - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment 243,453 98,831 78,485 - - 86,329 86,329 Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal 243,453 98,831 78,485 - - 86,329 86,329
Financing Uses
Debt Principal Repaid - - - - - - -
Debt Interest Paid - - - - - - -
Other Financing Uses - - - - - - -
Subtotal - - - - - - -
Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 243,453 98,831 78,485 - - 86,329 86,329
NET (52,140) (18,102) 2,696 - 176 (6,329) (6,505) -3696% FUND BALANCE 21,559 3,457 6,153 6,153 6,329 - (6,329) -100% 106 DRAFT
Fiduciary
Funds
107 DRAFT
City of Crescent City FY 2026-27 Budget
Fund: 991 RDA Successor Agency
Dept: n/a All Cost Centers Combined
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Var Var Actual Actual Actual Budget Estimated Proposed $ %
Operating Sources
Taxes 95,000 165,419 45,387 45,387 143,536 - (143,536) -100% Special Assessments - - - - - - -
Licenses & Permits - - - - - - -
Fines & Penalties - - - - - - -
Other Operating Sources - - - - - - -
Operating Grants/Contributions - - - - - - -
Charges for Services - - - - - - -
Subtotal 95,000 165,419 45,387 45,387 143,536 - (143,536) -100% Financing Sources
Interest Income 4,052 3,196 3,831 - 1,421 - (1,421) -100% Debt Proceeds - - - - - - -
Other Financing Sources - - - - - - -
Subtotal 4,052 3,196 3,831 - 1,421 - (1,421) -100%
Capital Sources
Capital Leases/Rentals - - - - - - -
Capital Grants/Contributions - - - - - - -
Gain on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Internal Sources
Interfund Transfers In - - - - - - -
Interfund Loans In - - - - - - -
Interfund Services Provided - - - - - - -
Subtotal - - - - - - -
TOTAL SOURCES 99,052 168,615 49,218 45,387 144,957 - (144,957) -100% Operating Uses
Wages, Salaries, Stipends - 1,341 - - - - -
Employee Benefits 4 320 - - - - -
Utilities & Telephone - - - - - - -
Materials & Supplies - - - - - - -
Contracts & Services - 1,800 - - - - -
Employee Support - - - - - - -
Grants/Contributions to Others - - - - - - -
Other Operating Uses - - - - - - -
Subtotal 4 3,461 - - - - -
Capital Uses
Capital Leases/Rentals - - - - - - -
Capital Equipment - - - - - - -
Capital Improvements - - - - - - -
Loss on Sale of Assets - - - - - - -
Subtotal - - - - - - -
Financing Uses
Debt Principal Repaid 155,296 90,000 165,419 45,387 45,387 159,778 114,391 252% Debt Interest Paid 3,975 3,300 2,059 - - - -
Other Financing Uses - - - - - - -
Subtotal 159,271 93,300 167,478 45,387 45,387 159,778 114,391 252% Internal Uses
Interfund Transfers Out - - - - - - -
Interfund Loans Out - - - - - - -
Interfund Services Used - - - - - - -
Subtotal - - - - - - -
Extraordinary Items
Extraordinary Item - - - - - - -
Subtotal - - - - - - -
TOTAL USES 159,275 96,761 167,478 45,387 45,387 159,778 114,391 252% NET (60,223) 71,854 (118,260) - 99,570 (159,778) (259,348) -260% FUND BALANCE (463,367) (301,513) (254,354) (208,967) (109,397) (109,397) - 0% 108 DRAFT
Cost
Allocations
109 DRAFT
City of Crescent City
Information Technology
FY 26-27 Allocation
Fund Dept Project Cost Center
Budgeted
Wages &
Benefits Dept %
Fund
Share Allocation
001 110 Council 35,566 0.5% 768
001 111 City Manager 94,867 1.4% 2,149
001 112 Community Support 74,868 1.1% 1,689
001 113 City Clerk 50,478 0.8% 1,228
001 114 Human Resources 119,946 1.8% 2,763
001 120 Finance 293,354 4.4% 6,754
001 130 City Attorney 94,641 1.4% 2,149
001 140 Grants & Econ Dev 93,622 1.4% 2,149
001 230 Fire 1,196,618 18.1% 27,785
001 240 Police 2,831,661 42.9% 65,854
001 250 Code Enforcement 65,481 1.0% 1,535
001 251 Building Inspection 90,429 1.4% 2,149
001 313 Planning 81,030 1.2% 1,842
001 350 Public Works Admin 153,103 2.3% 3,531
001 364 Streets 53,526 0.8% 1,228
001 364 10023 Street Lights 61,799 0.9% 1,382
001 364 10024 Street Sweeping 11,975 0.2% 307
001 364 10025 Street Maintenance 108,104 1.6% 2,456
001 470 Parks 324,479 4.9% 7,522
001 471 Cultural Center 50,882 0.8% 1,228
001 480 Pool 717,437 10.9% 16,732
General Fund Total 6,603,866 27.0% 153,200
110 Housing Authority 658,387 2.0% 11,371
412 RV Park 266,054 5.0% 28,427
413 110 Council 36,225 2.4% 4,503
413 111 City Manager 104,548 7.0% 13,133
413 113 City Clerk 57,008 3.8% 7,130
413 114 Human Resources 18,774 1.3% 2,439
413 120 Finance 275,742 18.4% 34,522
413 130 City Attorney 55,806 3.7% 6,942
413 140 Grants & Econ Dev 50,838 3.4% 6,379
413 351 Sewer Lab 296,305 19.8% 37,148
413 352 WWTP Operations 91,153 6.1% 11,445
413 353 Collection System 177,706 11.9% 22,327
413 353 35019 City Lift Stations 72,881 4.9% 9,193
413 356 35020 Oregon Lift Station 8,195 0.5% 938
413 356 35022 CSA Lift Stations 116,465 7.8% 14,634
413 357 Major Maintenance 135,789 9.1% 17,073
Sewer Fund Total 1,497,435 33.0% 187,806
419 110 Council 35,667 2.3% 4,315
419 111 City Manager 102,847 6.7% 12,570
419 113 City Clerk 51,242 3.3% 6,191
419 114 Human Resources 20,853 1.4% 2,627
419 120 Finance 248,758 16.2% 30,394
419 130 City Attorney 49,805 3.2% 6,004
419 140 Grants & Econ Dev 45,352 3.0% 5,629
419 371 Water Operations & Maint. 951,994 62.1% 116,511 419 372 41028 Bertsch Oceanview 14,759 1.0% 1,876
419 372 41029 Churchtree 6,224 0.4% 750
419 372 41030 Meadowbrook 6,098 0.4% 750
Water Fund Total 1,533,599 33.0% 187,617
ISF Expenses (less reimbursed expenses) 568,541
110 DRAFT
City of Crescent City
Building Maintenance
FY 26-27 Allocation
Fund Dept Project Cost Center
Budgeted
Wages &
Benefits Dept %
Fund
Share Allocation
001 110 Council 35,566 0.5% 331
001 111 City Manager 94,867 1.4% 928
001 112 Community Support 74,868 1.1% 729
001 113 City Clerk 50,478 0.8% 530
001 114 Human Resources 119,946 1.8% 1,193
001 120 Finance 293,354 4.4% 2,916
001 130 City Attorney 94,641 1.4% 928
001 140 Grants and Econ Dev 93,622 1.4% 928
001 230 Fire 1,196,618 18.1% 11,994
001 240 Police 2,831,661 42.9% 28,427
001 250 Code Enforcement 65,481 1.0% 663
001 251 Building Inspection 90,429 1.4% 928
001 313 Planning 81,030 1.2% 795
001 350 Public Works Admin 153,103 2.3% 1,524
001 364 Streets 53,526 0.8% 530
001 364 10023 Street Lights 61,799 0.9% 596
001 364 10024 Street Sweeping 11,975 0.2% 133
001 364 10025 Street Maintenance 108,104 1.6% 1,060
001 470 Parks 324,479 4.9% 3,247
001 471 Cultural Center 50,882 0.8% 530
001 480 Pool 717,437 10.9% 7,223
General Fund Total 6,603,866 28.0% 66,133
110 Housing Authority 658,387 1% labor 1,844
412 RV Park 266,054 5.0% 11,833
413 110 Council 36,225 2.4% 1,903
413 111 City Manager 104,548 7.0% 5,550
413 113 City Clerk 57,008 3.8% 3,013
413 114 Human Resources 18,774 1.3% 1,031
413 120 Finance 275,742 18.4% 14,588
413 130 City Attorney 55,806 3.7% 2,933
413 140 Grants and Econ Dev 50,838 3.4% 2,696
413 351 Sewer Lab 296,305 19.8% 15,697
413 352 WWTP Operations 91,153 6.1% 4,836
413 353 Collection System 177,706 11.9% 9,434
413 353 35019 City Lift Stations 72,881 4.9% 3,885
413 356 35020 Oregon Lift Station 8,195 0.5% 396
413 356 35022 CSA Lift Stations 116,465 7.8% 6,184
413 357 Major Maintenance 135,789 9.1% 7,214
Sewer Fund Total 1,497,435 33.5% 79,360
419 110 Council 35,667 2.3% 1,823
419 111 City Manager 102,847 6.7% 5,312
419 113 City Clerk 51,242 3.3% 2,616
419 114 Human Resources 20,853 1.4% 1,110
419 120 Finance 248,758 16.2% 12,843
419 130 City Attorney 49,805 3.2% 2,537
419 140 Grants and Econ Dev 45,352 3.0% 2,378
419 371 Water Operations & Maint. 951,994 62.1% 49,233
419 372 41028 Bertsch Oceanview 14,759 1.0% 793
419 372 41029 Churchtree 6,224 0.4% 317
419 372 41030 Meadowbrook 6,098 0.4% 317
Water Fund Total 1,533,599 33.5% 79,279
ISF Expenses (less other revenue) 238,501
Housing share (1% labor only) 1,844
To allocate to other funds 236,657
111 DRAFT
City of Crescent City
Equipment
FY 26-27 Allocation
Fund Dept Project Cost Center Units %
Base
Allocation
Fuel
Allocation
Parts
Allocation
Total
Allocation
001 110 Council - 0.0% - - - -
001 111 City Manager 0.90 0.8% 2,317 809 848 3,974
001 112 Community Support - 0.0% - - - -
001 113 City Clerk - 0.0% - - - -
001 114 Human Resources - 0.0% - - - -
001 120 Finance - 0.0% - - - -
001 130 City Attorney - 0.0% - - - -
001 140 Grants and Econ Dev - 0.0% - - - -
001 230 Fire 17.00 15.7% 45,474 45,474
001 240 Police 11.00 10.2% 29,543 29,543
001 250 Code Enforcement - 0.0% - - - -
001 251 Building Inspection - 0.0% - - - -
001 313 Planning - 0.0% - - - -
001 350 Public Works Admin - 0.0% - - - -
001 364 Streets - 0.0% - - - -
001 364 10023 Street Lights - 0.0% - - - -
001 364 10024 Street Sweeping - 0.0% - - - -
001 364 10025 Street Maintenance 16.73 15.5% 44,894 15,038 15,769 75,701 001 470 Parks 12.70 11.7% 33,888 11,416 11,971 57,275
001 471 Cultural Center - 0.0% - - - -
001 480 Pool - 0.0% - - - -
General Fund Total 58.33 156,116 27,263 28,588 211,967
110 Housing Authority 0.50 0.5% 1,448 449 471 2,368
412 RV Park 0.80 0.7% 2,027 719 754 3,500
413 110 Council - 0.0% - - - -
413 111 City Manager - 0.0% - - - -
413 113 City Clerk - 0.0% - - - -
413 114 Human Resources - 0.0% - - - -
413 120 Finance - 0.0% - - - -
413 130 City Attorney - 0.0% - - - -
413 140 Grants and Econ Dev - 0.0% - - - -
413 351 Sewer Lab - 0.0% - - - -
413 352 WWTP Operations 2.00 1.9% 5,503 1,798 1,885 9,186 413 353 Collection System 17.33 16.0% 46,343 15,578 16,335 78,256 413 353 35019 City Lift Stations - 0.0% - - - -
413 356 35020 Oregon Lift Station - 0.0% - - - -
413 356 35022 CSA Lift Stations - 0.0% - - - -
413 357 Major Maintenance - 0.0% - - - -
Sewer Fund Total 19.33 51,846 17,376 18,220 87,442
419 110 Council - 0.0% - - - -
419 111 City Manager - 0.0% - - - -
419 113 City Clerk - 0.0% - - - -
419 114 Human Resources - 0.0% - - - -
419 120 Finance - 0.0% - - - -
419 130 City Attorney - 0.0% - - - -
419 140 Grants and Econ Dev - 0.0% - - - -
419 371 Water Operations & Maint. 29.14 27.0% 78,203 26,193 27,467 131,863 419 372 41028 Bertsch Oceanview - 0.0% - - - -
419 372 41029 Churchtree - 0.0% - - - -
419 372 41030 Meadowbrook - 0.0% - - - -
Water Fund Total 29.14 78,203 26,193 27,467 131,863
Total units 108.10
Units for fuel and parts 80.10
Total fund expenses 491,141
Vehicle replacements - funded by transfers in from the funds to benefit 36,000 Other revenue 18,000
ISF to allocate 437,141
Fuel 72,000
Parts (for vehicles / equipment) 75,500
Other 289,641
437,141
Proposed Base Budget
112 DRAFT
City of Crescent City
Insurance
FY 26-27 Allocation
Fund Dept Project Cost Center
Budgeted
Wages &
Benefits Dept %
Fund
Share Allocation
001 110 Council 35,566 0.5% 1,292
001 111 City Manager 94,867 1.4% 3,619
001 112 Community Support 74,868 1.1% 2,843
001 113 City Clerk 50,478 0.8% 2,068
001 114 Human Resources 119,946 1.8% 4,652
001 120 Finance 293,354 4.4% 11,373
001 130 City Attorney 94,641 1.4% 3,619
001 140 Grants and Econ Dev 93,622 1.4% 3,619
001 230 Fire 1,196,618 18.1% 46,783
001 240 Police 2,831,661 42.9% 110,884
001 250 Code Enforcement 65,481 1.0% 2,585
001 251 Building Inspection 90,429 1.4% 3,619
001 313 Planning 81,030 1.2% 3,102
001 350 Public Works Admin 153,103 2.3% 5,945
001 364 Streets 53,526 0.8% 2,068
001 364 10023 Street Lights 61,799 0.9% 2,326
001 364 10024 Street Sweeping 11,975 0.2% 517
001 364 10025 Street Maintenance 108,104 1.6% 4,136
001 470 Parks 324,479 4.9% 12,665
001 471 Cultural Center 50,882 0.8% 2,068
001 480 Pool 717,437 10.9% 28,173
General Fund Total 6,603,866 27.0% 257,956
110 Housing Authority 658,387 2.0% 19,146
412 RV Park 266,054 5.0% 47,865
413 110 Council 36,225 2.4% 7,582
413 111 City Manager 104,548 7.0% 22,114
413 113 City Clerk 57,008 3.8% 12,005
413 114 Human Resources 18,774 1.3% 4,107
413 120 Finance 275,742 18.4% 58,127
413 130 City Attorney 55,806 3.7% 11,689
413 140 Grants and Econ Dev 50,838 3.4% 10,741
413 351 Sewer Lab 296,305 19.8% 62,550
413 352 WWTP Operations 91,153 6.1% 19,270
413 353 Collection System 177,706 11.9% 37,593
413 353 35019 City Lift Stations 72,881 4.9% 15,480
413 356 35020 Oregon Lift Station 8,195 0.5% 1,580
413 356 35022 CSA Lift Stations 116,465 7.8% 24,641
413 357 Major Maintenance 135,789 9.1% 28,748
Sewer Fund Total 1,497,435 33.0% 316,227
419 110 Council 35,667 2.3% 7,266
419 111 City Manager 102,847 6.7% 21,166
419 113 City Clerk 51,242 3.3% 10,425
419 114 Human Resources 20,853 1.4% 4,423
419 120 Finance 248,758 16.2% 51,177
419 130 City Attorney 49,805 3.2% 10,109
419 140 Grants and Econ Dev 45,352 3.0% 9,477
419 371 Water Operations & Maint. 951,994 62.1% 196,179 419 372 41028 Bertsch Oceanview 14,759 1.0% 3,159
419 372 41029 Churchtree 6,224 0.4% 1,264
419 372 41030 Meadowbrook 6,098 0.4% 1,264
Water Fund Total 1,533,599 33.0% 315,909
ISF Expenses Allocated 957,298
113 DRAFT
Transfers
114 DRAFT
City of Crescent City FY 2026-27 Budget
Fund To/From Purpose Transfers In Transfers Out
General Fund
001 General Fund
Transfer in from Gas Tax Fund To reimburse General Fund for street maintenance 177,942 Transfer in from Insurance Fund To reimburse General Fund for safety expenditures 91,723 Transfer out to Internal Service Funds To cover Internal Service Fund costs 690,378 Transfer out to Equipment Fund To cover contribution for vehicle and equipment purchases 40,000 Transfer out to Capital Improvement Fund To cover contributions for general capital improvements 505,000 Transfer out to Fire Vehicle & Equipment Replacement Fund To cover contribution for fire vehicle and equipment replacements 155,500 Transfer out to Police Vehicle Replacement Fund To cover contribution for police vehicle replacements 80,000 Transfer out to Volunteer Firefighter Support Fund To cover contribution for volunteer firefighter support program 12,600 Special Revenue Funds
104 CDBG Program Income
Transfer in from CDBG Rehab Loan Fund To transfer program income earned in current year 2,000 Transfer out to General CIP Fund To transfer prior year defederalized program income for future project 1,302 Transfer out to CDBG Covid Fund To transfer prior year defederalized program income to close out fund 698 107 CDBG Loan Fund
Transfer out to CDBG Program Income Fund To transfer program income earned in current year 2,000 110 Housing
Transfer out to Internal Service Funds To cover Internal Service Fund costs 34,621 115 Gas Tax
Transfer out to General Fund To reimburse General Fund for street maintenance 177,942 121 Volunteer Firefighter Support Fund
Transfer in from General Fund To cover contribution for volunteer firefighter support program 12,600 154 CDBG Covid
Transfer in from CDBG Program Income Fund To transfer prior year defederalized program income to close out fund 698 Enterprise Funds
412 RV Park
Transfer out to Internal Service Funds To cover Internal Service Fund costs 91,742 413 Sewer
Transfer in from Insurance Fund To reimburse Sewer Fund for safety expenditures 6,000 Transfer out to Internal Service Funds To cover Internal Service Fund costs 670,196 Transfer out to Sewer CIP Fund To cover CIP costs 593,771 Transfer out to Equipment Fund To cover contribution for vehicle and equipment purchases 36,000 419 Water
Transfer out to Internal Service Funds To cover Internal Service Fund costs 714,544 Transfer out to Water CIP Fund To cover CIP costs 795,000 Internal Service Funds
420 Info Tech Services
Transfer in from various funds To cover Information/Technology services 568,541 Transfer in from Insurance Fund To cover safety expenditures 54,000 506 Building Services
Transfer in from various funds To cover building services 238,501 508 Equipment Services
Transfer in from various funds To cover equipment services and vehicle and equipment purchases 513,141 620 Insurance Services
Transfer in from various funds To cover insurance services 957,298 Transfer out to General Fund To cover safety expenditures 91,723 Transfer out to Sewer Fund To cover safety expenditures 6,000 Transfer out to IT Fund To cover safety expenditures 54,000 Capital Improvement Funds
901 General CIP Fund
Transfer in from General Fund To cover contributions for general capital improvements 505,000 Transfer in from CDBG Program Income Fund To transfer defederalized program income for future project 1,302 930 Fire Vehicle & Equipment Replacement Fund
Transfer in from General Fund To cover fire vehicle and equipment replacements 155,500 913 Sewer CIP Fund
Transfer in from Sewer Fund To cover CIP costs 593,771
919 Water CIP Fund
Transfer in from Water Fund To cover CIP costs 795,000
TOTAL 4,753,017 4,753,017
115 DRAFT
Authorized
Position Control
116 DRAFT
City of Crescent City
Position Control
Authorized Positions & Pay Ranges FY 26-27
Adopted 06/15/26
Effective first full pay period beginning after 07/01/26 (07/10/26 for 9/80 schedule and 07/12/26 for traditional schedule) Bargaining
Unit Grade
Min
Annual
Max
Annual Grade
Min
Annual
Max
Annual
Auth FTE
-
Previous Change
Auth
FTE -
Updated
Administration
City Manager Contract 51 131,165 167,398 51 135,100 172,420 1.00 1.00 City Attorney Contract 50 127,962 163,322 50 131,800 168,221 1.00 1.00 City Clerk / Administrative Analyst CCMEA 26 70,762 90,334 26 72,884 93,044 1.00 1.00 Grants and Economic Development 1.00 1.00
Grants and Economic Development Manager CCMEA 30 78,104 99,674 30 80,447 102,664 Grants and Economic Development CCMEA 24 67,350 85,966 24 69,371 88,545 Human Resources 1.00 1.00
Human Resources Manager Unrepresented 32 82,056 104,707 32 84,518 107,848 Human Resources Analyst Unrepresented 20 61,027 77,896 20 62,858 80,233 IT Management 1.50 1.50
Information Systems Administrator CCMEA Z 80,829 103,168 Z 83,254 106,263 Information Technology Manager CCMEA 32 82,056 104,707 32 84,518 107,848 IT / GIS Technician CCMEA 14 52,624 67,205 14 54,203 69,221 1.00 1.00 Finance
Director of Finance Contract 44 110,344 140,816 44 113,654 145,040 1.00 1.00 Finance Analyst 1.00 1.00
Finance Analyst 2 CCMEA 24 67,350 85,966 24 69,371 88,545 Finance Analyst 1 CCMEA 20 61,027 77,896 20 62,858 80,233 Finance Technician 2.00 2.00
Finance Technician - PR/Benefits CCMEA 16 55,286 70,595 16 56,945 72,713 Finance Technician - AP CCMEA 14 52,624 67,205 14 54,203 69,221 Account Clerk / Utility Billing Specialist 2.50 (0.50) 2.00 Utility Billing Specialist CECC 7 44,262 56,472 7 45,590 58,166 Account Clerk CECC 2 39,125 49,941 2 40,299 51,439
Office Technician (Part-time) Unrepresented 2 39,125 49,941 2 40,299 51,439 0.48 0.48 Fire
Fire Chief 1.46 1.46
Fire Chief Contract 50 127,962 163,322 50 131,800 168,221 Fire Chief Interim (Retired Annuitant) Unrepresented 50 127,962 163,322 50 131,800 168,221 Fire Chief Extra Help (Retired Annuitant) Unrepresented 50 127,962 163,322 50 131,800 168,221 Career Fire Captain *** CCCFA FC 72,418 92,391 FC 74,590 95,163 3.00 3.00 Fire Dept Admin Specialist CECC 12 50,086 63,898 12 51,589 65,815 1.00 1.00 Police
Chief of Police Contract 50 127,962 163,322 50 131,800 168,221 1.00 1.00 Lieutenant CCPOA PS4 103,064 125,278 PS4 106,156 129,037 - - Sergeant CCPOA PS3 84,781 103,064 PS3 87,324 106,156 4.00 4.00 Police Officer / Recruit 10.00 10.00
Police Officer CCPOA PS2 63,482 84,781 PS2 65,386 87,324 Police Officer - Limited Term CCPOA PS2 63,482 84,781 PS2 65,386 87,324 Police Recruit CCPOA PS1 50,939 50,939 PS1 52,467 52,467 Exec Assistant, Records Specialist 1.50 (0.50) 1.00
Executive Assistant to the Chief CECC 12 50,086 63,898 12 51,589 65,815 Records Specialist CECC 10 47,674 60,840 10 49,104 62,665 Planning, Building & Code Enforcement
Building Inspector & Code Enforcement Officer * 1.46 1.46 Building Inspector & Code Enf Officer CCMEA 18 58,074 74,152 18 59,816 76,377 Building Inspector & Code Enf Officer Extra
Help (Retired Annuitant) Unrepresented 18 58,074 74,152 18 59,816 76,377 Building Inspector & Code Enf Officer Interim
(Retired Annuitant) Unrepresented 18 58,074 74,152 18 59,816 76,377 Com Dev Spec, Office Tech ** 1.00 1.00
Community Development Specialist CECC 7 44,262 56,472 7 45,590 58,166 Office Technician CECC 2 39,125 49,941 2 40,299 51,439
Recreation
Recreation Director / Events Coordinator Contract 36 90,584 115,627 36 93,302 119,096 1.00 1.00 Economic Development and Recreation Assistant Unrepresented 1 38,168 48,714 1 39,313 50,175 0.48 (0.48) - RV Park Supervisor CCEA 8 45,365 57,907 8 46,726 59,644 1.00 1.00 Aquatics Supervisor CCMEA 14 52,624 67,205 14 54,203 69,221 1.00 1.00 Relief Supervisor / Lesson Coordinator CCEA 8 45,365 57,907 8 46,726 59,644 2.00 2.00 Part-time Lifeguard 7.10 7.10
Lifeguard - Designated Head Lifeguard Unrepresented 36,712 38,792 36,712 38,792 Lifeguard - Part-Time Unrepresented 35,672 37,752 35,672 37,752 Aquatic Specialty Program Instructor Unrepresented 37,752 41,392 37,752 41,392 Water Safety Aide Unrepresented 36,192 38,272 36,192 38,272 Public Works
Director of Public Works Contract 44 110,344 140,816 44 113,654 145,040 1.00 1.00 Engineering Project Manager CCMEA 26 70,762 90,334 26 72,884 93,044 2.50 2.50 Engineering Technician CCMEA 14 52,624 67,205 14 54,203 69,221 - - Pay Range - Previous Pay Range - Updated
117 DRAFT
Bargaining
Unit Grade
Min
Annual
Max
Annual Grade
Min
Annual
Max
Annual
Auth FTE
-
Previous Change
Auth
FTE -
Updated
Pay Range - Previous Pay Range - Updated
Public Works Maintenance Manager CCMEA 32 82,056 104,707 32 84,518 107,848 1.00 1.00 Public Works Parks / Buildings / Maintenance
Worker & Equipment Operator 12.96 (0.69) 12.27
Senior Public Works Maintenance Worker CCEA 16 55,286 70,595 16 56,945 72,713 Senior Bldgs & Parks Maintenance Worker CCEA 10 47,674 60,840 10 ###### ###### Maintenance Worker 3 CCEA 10 47,674 60,840 10 49,104 62,665 Maintenance Worker 2 CCEA 6 43,181 55,099 6 44,476 56,752 Maintenance Worker 1 CCEA 2 39,125 49,941 2 40,299 51,439 Maintenance Worker 1 (Seasonal) Unrepresented 2 39,125 49,941 2 40,299 51,439 Equipment Operator 2 CCEA 12 50,086 63,898 12 51,589 65,815 Equipment Operator 1 CCEA 7 44,262 56,472 7 45,590 58,166 EMOT 4.00 4.00
Senior Electrical Mechanical Operations CCEA 28 74,339 94,890 28 76,569 97,736 Electrical Mechanical Operations Technician 2 CCEA 22 64,106 81,806 22 66,029 84,261 Electrical Mechanical Operations Technician 1 CCEA 16 55,286 70,595 16 56,945 72,713 Utility Mechanic CCEA 8 45,365 57,907 8 46,726 59,644
Laboratory Director CCMEA 26 70,762 90,334 26 72,884 93,044 1.00 1.00 Laboratory Assistant / Tech 1.00 1.00
Laboratory Technician 2 CCEA 18 58,074 74,152 18 59,816 76,377 Laboratory Technician 1 CCEA 10 47,674 60,840 10 49,104 62,665 Laboratory Assistant CCEA 2 39,125 49,941 2 40,299 51,439 Fleet Mechanic 2.00 2.00
Senior Mechanic CCEA 22 64,106 81,806 22 66,029 84,261
Mechanic 2 CCEA 12 50,086 63,898 12 51,589 65,815
Mechanic 1 CCEA 6 43,181 55,099 6 44,476 56,752
Office Technician (Part-time) Unrepresented 2 39,125 49,941 2 40,299 51,439 0.48 (0.48) - Housing Authority
Housing Authority Director Contract 41 102,482 130,790 41 105,556 134,714 1.00 1.00 Housing Authority Inspector CCEA 8 45,365 57,907 8 46,726 59,644 - - Tenant Services Technician CECC 10 47,674 60,840 10 49,104 62,665 2.00 2.00 Office Technician / Administrative Assistant 1.00 1.00
Administrative Assistant CECC 6 43,181 55,099 6 44,476 56,752 Office Technician CECC 2 39,125 49,941 2 40,299 51,439
Totals 81.42 (2.65) 78.77
* Split between Building/Code Enforcement and Housing Authority ** Split between Planning and Public Works
*** Annual wages based on 48/96 schedule including scheduled overtime Pay ranges do not include special pay (certification, longevity, special assignment, etc.) or overtime (except for Fire Captain 48/96 scheduled OT).
Min and max annual pay ranges are equivalent to full-time (base hourly rate times 2,080 hours except for Fire Captains). Actual hours may be different. 118 DRAFT
City of Crescent City
Grade / Step chart FY 26-27
Effective first full pay period beginning after 07/01/26 (07/10/26 for 9/80 schedule and 07/12/26 for traditional schedule) Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6
1 18.90050 19.84810 20.83690 21.87720 22.96900 24.12260 2 19.37430 20.34250 21.36220 22.43340 23.55610 24.73030 3 19.85840 20.84720 21.88750 22.97930 24.13290 25.33800 4 20.35280 21.37250 22.44370 23.56640 24.74060 25.97660 5 20.85750 21.89780 22.98960 24.14320 25.34830 26.61520 6 21.38280 22.45400 23.57670 24.75090 25.98690 27.28470 7 21.91840 23.01020 24.16380 25.36890 26.63580 27.96450 8 22.46430 23.58700 24.77150 26.00750 27.30530 28.67520 9 23.03080 24.18440 25.38950 26.65640 27.98510 29.38590 10 23.60760 24.79210 26.02810 27.32590 28.69580 30.12750 11 24.19470 25.39980 26.66670 27.99540 29.39620 30.86910 12 24.80240 26.03840 27.33620 28.70610 30.13780 31.64160 13 25.42040 26.68730 28.02630 29.42710 30.90000 32.44500 14 26.05900 27.36710 28.73700 30.17900 31.69310 33.27930 15 26.70790 28.04690 29.44770 30.92060 32.46560 34.09300 16 27.37740 28.74730 30.18930 31.70340 33.28960 34.95820 17 28.05720 29.45800 30.93090 32.47590 34.10330 35.81310 18 28.75760 30.19960 31.71370 33.29990 34.96850 36.71950 19 29.47860 30.95150 32.49650 34.12390 35.83370 37.62590 20 30.22020 31.73430 33.32050 34.98910 36.74010 38.57350 21 30.97210 32.51710 34.14450 35.85430 37.64650 39.53140 22 31.74460 33.33080 34.99940 36.75040 38.58380 40.50990 23 32.53770 34.16510 35.87490 37.66710 39.55200 41.52960 24 33.35140 35.02000 36.77100 38.61470 40.54080 42.56990 25 34.18570 35.89550 37.68770 39.57260 41.55020 43.63080 26 35.04060 36.79160 38.63530 40.57170 42.60080 44.73290 27 35.91610 37.70830 39.59320 41.57080 43.65140 45.83500 28 36.81220 38.65590 40.59230 42.62140 44.75350 46.98860 29 37.72890 39.61380 41.59140 43.67200 45.85560 48.15250 30 38.67650 40.61290 42.64200 44.77410 47.00920 49.35760 31 39.64470 41.62230 43.70290 45.88650 48.18340 50.59360 32 40.63350 42.66260 44.79470 47.02980 49.37820 51.85020 33 41.65320 43.73380 45.91740 48.21430 50.62450 53.15830 34 42.69350 44.82560 47.07100 49.42970 51.90170 54.49730 35 43.76470 45.94830 48.24520 50.65540 53.18920 55.84660 36 44.85650 47.10190 49.46060 51.93260 54.52820 57.25770 37 45.97920 48.27610 50.68630 53.22010 55.87750 58.66880 38 47.13280 49.49150 51.96350 54.55910 57.28860 60.15200 39 48.30700 50.72750 53.26130 55.92900 58.73060 61.66610 40 49.51210 51.98410 54.57970 57.30920 60.17260 63.18020 41 50.74810 53.28190 55.94960 58.75120 61.68670 64.76640 42 52.01500 54.62090 57.35040 60.21380 63.22140 66.38350 43 53.31280 55.98050 58.78210 61.71760 64.80760 68.05210 44 54.64150 57.37100 60.24470 63.25230 66.41440 69.73100 45 56.01140 58.81300 61.75880 64.84880 68.09330 71.50260 46 57.41220 60.28590 63.30380 66.46590 69.79280 73.28450 47 58.84390 61.78970 64.87970 68.12420 71.53350 75.10760 48 60.31680 63.33470 66.49680 69.82370 73.31540 76.98220 49 61.82060 64.91060 68.15510 71.56440 75.13850 78.89800 119 DRAFT
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6
50 63.36560 66.53800 69.86490 73.35660 77.02340 80.87560 51 64.95180 68.19630 71.60560 75.19000 78.94950 82.89440 Z 40.02580 42.03430 44.13550 46.33970 48.65720 51.08800 FC 24.94660 26.19290 27.50100 28.87090 30.31290 31.82700 PS1 25.22470 n/a n/a n/a n/a n/a
PS2 31.43560 33.79430 36.32810 39.05760 41.98280 n/a
PS3 41.98280 44.08400 46.28820 48.60570 51.03650 n/a
PS4 51.03650 53.59090 56.26890 59.08080 62.03690 n/a
120 DRAFT
Appropriations Limit
121 DRAFT
RESOLUTION NO. 2026-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY, CALIFORNIA SELECTING THE ANNUAL ADJUSTMENT FACTORS FOR THE CALCULATION OF THE 2026-27
APPROPRIATIONS LIMIT FOR THE CITY OF CRESCENT CITY
WHEREAS, Article XIII B of the California Constitution does specify that the Appropriations Limit for cities may increase annually if selection of the adjustment factors for calculation thereof has been made; and
WHEREAS, the net change in the total county population or the net change in the total city population may be selected for the population adjustment factor; and WHEREAS, the change in California per capita personal income or the change in the local assessment roll due to local non-residential construction may be selected for the inflationary adjustment factor.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Crescent City as follows:
1. The net change in total city population and the change in California per capita personal income are hereby selected as the annual adjustment factors for calculation of the 2026-27 Appropriations Limit for Crescent City, California.
2. The annual appropriations limit for fiscal year 2026-27 is $44,160,197.
BE IT FURTHER RESOLVED, that in the absence of the data necessary to calculate the increase in the non-residential assessed valuation, the fiscal year 2026-27 Appropriations Limit for Crescent City is hereby adopted on a provisional basis using the alternative factor of per capita income for the inflationary adjustment and may need to be adjusted once the assessment data is available.
The above and foregoing Resolution No. 2026-XX was introduced by Council Member ________________, seconded by Council Member _______________ and passed and adopted at a meeting of the City Council of the City of Crescent City held on the 15th day of June 2026 by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Isaiah Wright, Mayor
ATTEST:
Robin Altman, City Clerk
122 DRAFT
% Change
over prior year
A. Price Factor
Per capita personal income 2026-27 4.95%
Population Factor
City 2026-27 5.55%
County 2026-27 -1.17%
B. Calculation
Per capita personal income ratio 1.0495
Population ratio 1.0555
Calculation of factor for FY 2026-27 A times B 1.1077
2025-26 2026-27 2026-27 2026-27 2026-27 2026-27
Limit Limit Proceeds of
Taxes
Exclusions Appropriations
Subject to Limit
Under (Over)
Limit
General Fund 7,821,760 8,664,533 7,878,165 (500,000) 7,378,165 1,286,368 Special Revenue Funds 7,639,151 8,462,249 - - - 8,462,249 Enterprise Funds 19,542,574 21,648,233 - - - 21,648,233 Internal Service Funds 2,251,174 2,493,732 - - - 2,493,732 Public Financing Authority 1,910,196 2,116,014 - - - 2,116,014 Fiduciary Funds 700,012 775,436 - - - 775,436
39,864,867 44,160,197 7,878,165 (500,000) 7,378,165 36,782,032 APPROPRIATIONS LIMIT: Fiscal Year 2026-27
123 DRAFT
May 1, 2026
Dear Fiscal Officer:
Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.
Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.
The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
124 DRAFT
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:
Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 125 DRAFT
About the Data
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County
Percent Change 25-
26 Population Minus
Exclusions 1-1-25
Population Minus
Exclusions 1-1-26
Total Population 1-
1-26
Crescent City Del Norte 5.55 4,015 4,238 6,407
Unincorporated Del Norte -2.49 20,442 19,932 19,932
Incorporated Del Norte 5.55 4,015 4,238 6,407
County Total Del Norte -1.17 24,457 24,170 26,339
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 126 DRAFT
Measure S
Oversight Committee
Recommendations
127 DRAFT
128 DRAFT
Measure S Oversight Committee
Fiscal Year 2026-2027
Expenditure Recommendations
Resolution No. MS 2026-03
Exhibit A
Fire Department ($509,728 net)
Costs shared with Fire District
Volunteer stipends 100,000
Station staffing 33,000
Firefighter intern program 50,000
Full-time Captain positions (3) 535,000
Training 15,000
Command department training system 3,125
I am Responsing / EO operating system 5,000
Volunteer recruitment and retention 5,000
Equipment and tools 10,000
Radios (for apparatus) 12,000
Pagers (for volunteers, 10 per year) 4,000
Starlink satellite (for 5111 and 3 command vehicles) 4,500 Ipad tablets 5,500
Turnouts and helmets 50,000
Transfer to Veh/Equip Fund (future turnouts) 25,000
City-only costs
Transfer to apparatus replacement fund 98,000
Transfer to CIP Fund (station alert system at City station) 5,000 Transfer to Veh/Equip Fund (future SCBA) 32,500
Total Fire expenditures 992,625
Fire District reimbursement (estimated) 482,897
Net Fire expenditures 509,728
129 DRAFT
Police Department ($645,164)
3 additional officers 448,000
Detective assignment (premium pay) 5,600
Body cameras and tasers 47,250
Dash cameras 40,814
Cell phone analyzer (partial cost for annual
subscription, data storage, and/or training) 6,000
Medical supplies 1,500
K9 Kostya (ongoing costs - vet, food, training) 8,000
K9 Murtaugh (ongoing costs - vet, food, training) 8,000 Transfer to Vehicle Replacement Fund 80,000
Total Police expenditures 645,164
Street Maintenance / Improvements ($835,000)
Pot hole, crack seal, minor repairs 100,000
Sidewalk repair or install 100,000
Striping 50,000
Street lights 45,000
Street preservation project (transfer to CIP fund) 500,000 Transfer to CIP fund for future equipment (backhoe) 40,000 Total Street expenditures 835,000
Fred Endert Swimming Pool ($395,000)
Operations (staffing, utilities, supplies, etc.) 345,000 Equipment, parts, repairs 50,000
Total Pool expenditures 395,000
Financial Oversight ($8,291)
Independent audit 3,291
Sales tax consultant (projections & business audits) 5,000 Total Finance expenditures 8,291
130 DRAFT
Total Recommended FY 2026-2027 Measure S Expenditures $2,393,183* *Net with Crescent Fire Protection District reimbursement The Committee recognizes that actual expenditures may vary from the recommended amounts, due to staffing (timing of new hires, actual cost of benefits, experience level of new hires, etc.), actual costs of purchases, and timing of projects. Recommended projects may be carried forward to the next fiscal year if not completed in this fiscal year.
131 DRAFT
CITY OF CRESCENT CITY RESOLUTION NO. 2026-48 Page 1
RESOLUTION NO. 2026-48
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY REVISING THE
SALARY SCHEDULE FOR CERTAIN CONTRACT AND CONFIDENTIAL POSITIONS WHEREAS, the Crescent City Municipal Code provides that the City Council set employee compensation by resolution; and
WHEREAS, most City employees are represented by employee bargaining units whose pay and working conditions are set forth in Memorandums of Understanding, which are adopted by resolution and which include a Cost-of-Living Adjustment (COLA) for FY 2026-27; and WHEREAS, City has certain employees who are under contract and are not represented by an employee bargaining unit, and those contracts specify that contract employees shall receive the COLA as that received by the Crescent City Management Employees Association (CCMEA); and WHEREAS, City has certain confidential unrepresented employees whose pay and working conditions are set by resolution, and the City desires to provide those employees the COLA as that received by the CCMEA; and
WHEREAS, under the current Memorandum of Understanding, the CCMEA will receive a 3.0% COLA effective the first full pay period in July 2026, and best practice is to clearly state the new salary ranges for contract and confidential employees.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CRESCENT CITY, CALIFORNIA, AS FOLLOWS:
That the base salary ranges for contract and confidential employees listed below is approved and effective the first full pay period beginning on or after July 1, 2026 (July 10, 2026 for those employees on the 9/80 schedule or July 12, 2026 for those employees working the traditional schedule):
Contract
Position Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Annual
Min
Annual
Max
City Manager 51 64.95 68.20 71.61 75.19 78.95 82.89 135,100 172,420 City Attorney 50 63.37 66.54 69.86 73.36 77.02 80.88 131,800 168,221 Fire Chief 50 63.37 66.54 69.86 73.36 77.02 80.88 131,800 168,221 Chief of Police 50 63.37 66.54 69.86 73.36 77.02 80.88 131,800 168,221 Public Works
Director 44 54.64 57.37 60.24 63.25 66.41 69.73 113,654 145,040 Finance
Director 44 54.64 57.37 60.24 63.25 66.41 69.73 113,654 145,040 Housing
Authority
Director 41 50.75 53.28 55.95 58.75 61.69 64.77 105,556 134,714 Recreation
Director /
Events
Coordinator 36 44.86 47.10 49.46 51.93 54.53 57.26 93,302 119,096 CITY OF CRESCENT CITY RESOLUTION NO. 2026-48 Page 2
Confidential
Position Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Annual
Min
Annual
Max
HR Manager 32 40.63 42.66 44.79 47.03 49.38 51.85 84,518 107,848 HR Analyst 20 30.22 31.73 33.32 34.99 36.74 38.57 62,858 80,233 APPROVED and ADOPTED and made effective the same day at a meeting of the City Council of the City of Crescent City held on the 15th day of June 2026 by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Isaiah Wright, Mayor
ATTEST:
_____________________________
Robin Altman, City Clerk
CITY OF CRESCENT CITY RESOLUTION NO. 2026-49 Page 1
RESOLUTION NO. 2026-49
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY, CALIFORNIA SELECTING THE ANNUAL ADJUSTMENT FACTORS FOR THE CALCULATION OF THE 2026-27
APPROPRIATIONS LIMIT FOR THE CITY OF CRESCENT CITY
WHEREAS, Article XIII B of the California Constitution does specify that the Appropriations Limit for cities may increase annually if selection of the adjustment factors for calculation thereof has been made; and
WHEREAS, the net change in the total county population or the net change in the total city population may be selected for the population adjustment factor; and WHEREAS, the change in California per capita personal income or the change in the local assessment roll due to local non-residential construction may be selected for the inflationary adjustment factor.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Crescent City as follows:
1. The net change in total city population and the change in California per capita personal income are hereby selected as the annual adjustment factors for calculation of the 2026-27 Appropriations Limit for Crescent City, California.
2. The annual appropriations limit for fiscal year 2026-27 is $44,160,197.
BE IT FURTHER RESOLVED, that in the absence of the data necessary to calculate the increase in the non-residential assessed valuation, the fiscal year 2026-27 Appropriations Limit for Crescent City is hereby adopted on a provisional basis using the alternative factor of per capita income for the inflationary adjustment and may need to be adjusted once the assessment data is available.
The above and foregoing Resolution No. 2026-49 was introduced by Council Member ________________, seconded by Council Member _______________ and passed and adopted at a meeting of the City Council of the City of Crescent City held on the 15th day of June 2026 by the following polled vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Isaiah Wright, Mayor
ATTEST:
Robin Altman, City Clerk
% Change
over prior year
A. Price Factor
Per capita personal income 2026-27 4.95%
Population Factor
City 2026-27 5.55%
County 2026-27 -1.17%
B. Calculation
Per capita personal income ratio 1.0495
Population ratio 1.0555
Calculation of factor for FY 2026-27 A times B 1.1077
2025-26 2026-27 2026-27 2026-27 2026-27 2026-27
Limit Limit Proceeds of
Taxes
Exclusions Appropriations
Subject to Limit
Under (Over)
Limit
General Fund 7,821,760 8,664,533 7,878,165 (500,000) 7,378,165 1,286,368 Special Revenue Funds 7,639,151 8,462,249 - - - 8,462,249 Enterprise Funds 19,542,574 21,648,233 - - - 21,648,233 Internal Service Funds 2,251,174 2,493,732 - - - 2,493,732 Public Financing Authority 1,910,196 2,116,014 - - - 2,116,014 Fiduciary Funds 700,012 775,436 - - - 775,436
39,864,867 44,160,197 7,878,165 (500,000) 7,378,165 36,782,032 APPROPRIATIONS LIMIT: Fiscal Year 2026-27
May 1, 2026
Dear Fiscal Officer:
Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.
Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.
The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:
Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 About the Data
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County
Percent Change 25-
26 Population Minus
Exclusions 1-1-25
Population Minus
Exclusions 1-1-26
Total Population 1-
1-26
Crescent City Del Norte 5.55 4,015 4,238 6,407
Unincorporated Del Norte -2.49 20,442 19,932 19,932
Incorporated Del Norte 5.55 4,015 4,238 6,407
County Total Del Norte -1.17 24,457 24,170 26,339
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
CITY COUNCIL AGENDA REPORT
TO: MAYOR WRIGHT AND MEMBERS OF THE CITY COUNCIL
FROM: ERIC WIER, CITY MANAGER
BY: DAVID YEAGER, DIRECTOR OF PUBLIC WORKS
ORRIN PLOCHER, FRESHWATER ENVIRONMENTAL
DATE: JUNE 15, 2026
SUBJECT: 2025 URBAN WATER MANAGEMENT PLAN
RECOMMENDATION
• Open public hearing
o Hear staff report
o Council technical questions
o Receive public comment
• Close public hearing
• Further Council discussion
• Approve and Adopt Resolution No. 2026-50, A Resolution of the City Council of the City of Crescent City Adopting the 2025 Urban Water Management Plan
BACKGROUND
The City of Crescent City has prepared an Urban Water Management Plan (UWMP) in compliance with requirements of the California Department of Water Resources (DWR) pursuant to Urban Water Management Act (UWMP Act) and the Water Conservation Bill of 2009.
The UWMP Act (California Water Code §10610 et seq.) requires urban water suppliers to report, describe, and evaluate the following four areas:
• Water deliveries and uses;
• Water supply sources;
• Efficient water uses; and
• Demand Management Measures (DMMs), including implementation strategy and schedule.
In addition, the Water Conservation Bill of 2009 requires urban water suppliers to report in their UWMPs base daily per capita water use (baseline), urban water use target, interim urban water use target, and compliance daily per capita water use. Crescent City has achieved their 2020 gallons per capita per day reduction goal.
2025 URBAN WATER MANAGEMENT PLAN | 2
JUNE 15, 2026
The UWMP Act directs water agencies in carrying out their long-term resource planning responsibilities to ensure adequate water supplies are available to meet existing and future demands (Cal Water Code § 10612(b)). Urban water suppliers are required to assess current demands and supplies over a 20-year planning horizon and consider various drought scenarios.
The UWMP Act also requires water shortage contingency planning and drought response actions to be included in a UWMP.
UWMPs are to be prepared every five years by urban water suppliers with 3,000 or more service connections or supplying 3,000 or more acre-feet of water per year.
The assessment included a review and evaluation of historic precipitation data, historic Smith River discharge (flow), and historic groundwater elevations in the Smith River Plain Groundwater Basin. Based on these assessments, the Crescent City water supply (Smith River Underflow) is not currently experiencing the impact of drought and has been reliable even during periods of record low precipitation.
It is predicted that the Crescent City water supply will be reliable even during periods of record low precipitation (single driest year and driest 5 years) into the future for the planning period (20 years).
ANALYSIS
A UWMP, including discussion of the status of a water supplier’s implementation of DMMs, is required for an urban water supplier to be eligible for a water management grant or loan administered by DWR, the State Water Resources Control Board (State Water Board), (Cal.
Water Code § 10631.5(a)). A current UWMP must also be maintained by the water supplier throughout the term of any grant or loan administered by DWR.
FISCAL IMPACT
There is no fiscal impact for receiving this report.
STRATEGIC PLAN ASSESSMENT
This action supports Goal 1, provide and maintain an efficient, adequate infrastructure to provide for both current and future community needs.
ATTACHMENTS
• Resolution No. 2026-50
• 2025 Urban Water Management Plan
CITY OF CRESCENT CITY RESOLUTION NO. 2026-50
RESOLUTION NO. 2026-50
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CRESCENT CITY ADOPTING THE 2025 URBAN WATER MANAGEMENT PLAN
WHEREAS, the City prepared a 2025 Urban Water Management Plan (UWMP) in compliance with the requirements of the California Department of Water Resources (DWR) pursuant to Urban Water Management Act (UWMP Act) and the Water Conservation Bill of 2009; and WHEREAS, the UWMP Act requires development and implementation of a written UWMP that reports, describes, and evaluates the following four areas:
• Water deliveries and uses;
• Water supply sources;
• Efficient water uses; and
• Demand Management Measures (DMMs), including implementation strategy and schedule, and public notification requirements; and
WHEREAS, the City’s UWMP will be updated every five years as required by the UWMP Act; and WHEREAS, the purpose of the UWMP is for water agencies in carrying out their long-term resource planning responsibilities to ensure adequate water supplies are available to meet existing and future water demands; and
WHEREAS, the evaluation of four areas effecting the City’s water supply will allow City staff to better manage the water distribution system and help to ensure efficient and cost effective operation of the City's water system into the future; and WHEREAS, the procedural requirements of the UWMP include public notice, council review and approval, that the City has completed, considered and adopted the Plan.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Crescent City hereby adopts the 2025 Urban Water Management Plan attached hereto and approves its implementation.
PASSED AND ADOPTED and made effective the same day by the City Council of the City of Crescent City on June 15, 2026 by the following polled vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Isaiah Wright, Mayor
ATTEST:
Robin Altman, City Clerk
2025 URBAN WATER MANAGEMENT PLAN
FOR
CRESCENT CITY, CALIFORNIA
Prepared for:
City of Crescent City
377 J Street
Crescent City, California 95531
June 2026
Prepared by:
Orrin Plocher and Stan Thiesen
of
78 Sunny Brae Center
Arcata, California 95521
Phone (707) 839-0091
DRAFT
Freshwater Environmental Services
2025 Urban Water Management Plan i June 2026
Crescent City California Freshwater Environmental Services
TABLE OF CONTENTS
LIST OF TABLES................................................................................................ vii LIST OF FIGURES .............................................................................................viii LIST OF APPENDICES ......................................................................................viii
1.0 URBAN WATER MANAGEMENT PLAN INTRODUCTION AND LAY
DESCRIPTION ..................................................................................................... 1
1.1 Urban Water Management Planning Act of 1983 ........................................ 1
1.2 Water Conservation Act of 2009 (SB X7-7)................................................. 1
1.3 Lay Description............................................................................................ 1
2.0 URBAN WATER MANAGEMENT PLAN PREPARATION.............................. 3
2.1 Basis for Preparing a Plan........................................................................... 3
2.1.1 Suppliers With Both Wholesale and Retail Sales.................................. 3
2.1.2 Public Water Systems........................................................................... 3
2.2 Individual or Regional Plan.......................................................................... 3
2.2.1 Regional Reporting ............................................................................... 3
2.3 Fiscal or Calendar Year and Units of Measure............................................ 3
2.4 Coordination and Outreach ......................................................................... 3
2.4.1 Wholesale and Retail Coordination....................................................... 4
2.4.2 Coordination with Other Agencies and the Community......................... 4
2.4.3 Notice to Cities and Counties................................................................ 4
2.5 Submittal Tables.......................................................................................... 5
3.0 SERVICE AREA DESCRIPTION.................................................................... 6
3.1 General Description..................................................................................... 6
3.2 Service Area Boundary Maps...................................................................... 8
3.3 Service Area Climate................................................................................... 8
3.4 Service Area Population and Demographics.............................................10
3.4.1 Service Area Population
DRAFT
.....................................................................10 2025 Urban Water Management Plan ii June 2026
Crescent City California Freshwater Environmental Services
3.5 Other Demographic Factors ......................................................................10
3.5.1 Other Social, Economic, and Demographic Factors ...........................10
3.6 Land Use within Service Area ...................................................................11
3.7 Submittal Tables........................................................................................11
4.0 WATER USE CHARACTERIZATION ...........................................................12
4.1 Non-Potable Versus Potable Water Use ...................................................12
4.2 Past, Current, and Projected Water Use by Sector ...................................12
4.2.1 Optional Water-Use Sectors in Addition to Those Listed in Water Code .....................................................................................................................12
4.2.2 Past Water Use...................................................................................12
4.2.3 Current Water Use..............................................................................14
4.2.4 Projected Water Use...........................................................................14
4.2.5 Lower-Income Households ................................................................. 14
4.2.6 Climate Change Considerations .........................................................15
4.3 Distribution System Water Loss ................................................................15
4.3.1 Previous Five Years Distribution System Losses................................15
4.3.2 Progress Toward Meeting the Water Loss Performance Standard.....16
4.4 Submittal Tables........................................................................................17
5.0 SB X7-7 BASELINES, 2020 TARGETS, AND 2025 REPORTING ...............20
5.1 Reporting Requirements for Wholesale Suppliers.....................................20
5.2 Reporting Requirements for Retail Suppliers ............................................20
5.2.1 Supplier was Not an Urban Retail Water Supplier in 2020..................20
5.2.2 Supplier Met 2020 Target in 2020.......................................................20
5.2.3 Supplier Did Not Meet 2020 Target in 2020—No Change to Service Area .............................................................................................................20
5.2.4 Supplier Did Not Meet 2020 Target—Change to Service Area Since 2020.............................................................................................................20
5.2.5 Types of Changes to Service Area Since 2020 ..................................20
5.2.6 Funding Eligibility................................................................................20
5.3 Submittal Tables........................................................................................21
6.0 NORMAL-YEAR WATER SUPPLY CHARACTERIZATION .........................22
6.1 Water Supply Analysis Overview...............................................................23
6.1.1 Specific Analysis Applicable to All Water Supply Sources DRAFT
..................24
2025 Urban Water Management Plan iii June 2026
Crescent City California Freshwater Environmental Services
6.1.2 Special Considerations .......................................................................24
6.1.3 Climate Change Effects ......................................................................24
6.1.4 Regulatory Conditions and Project Development ...............................25
6.1.5 Other Locally Applicable Criteria.........................................................25
6.1.6 Wholesale and Retail Suppliers Coordination.....................................25
6.2 Water Supply Characterization..................................................................25
6.2.1 Purchased or Imported Water.............................................................25
6.2.2 Ground Water .....................................................................................25
6.2.2.1 Basin Descrip�on.....................................................................................26
6.2.2.2 Basin Management Informa�on ..............................................................28
6.2.2.3 Other Considera�ons...............................................................................28
6.2.2.4 Past Five Years Groundwater Pumping ....................................................28
6.2.3 Stormwater .........................................................................................28
6.2.4 Wastewater and Recycled Water........................................................28
6.2.4.1 Recycled Water Coordina�on ..................................................................29
6.2.4.2 Wastewater Collec�on, Treatment, and Disposal ....................................29
6.2.4.2.1 Wastewater Collected Within the Service Area ................................29
6.2.4.2.2 Wastewater Treatment and Discharge..............................................29
6.2.4.3 Recycled Water System Descrip�on.........................................................30
6.2.4.4 Current, Poten�al, and Projected Recycled Water Uses ..........................30
6.2.4.4.1 Poten�al Recycled Water Use ...........................................................30
6.2.4.4.2 Projected Recycled Water Use ..........................................................30
6.2.4.5 Ac�ons to Encourage and Op�mize Future Recycled Water Use .............30
6.2.5 Desalinated Water Opportunities ........................................................30
6.2.6 Water Exchanges or Transfers ...........................................................30
6.2.6.1 Exchanges................................................................................................30
6.2.6.2 Transfers..................................................................................................30
6.2.6.3 Emergency Inter�es.................................................................................30
6.2.7 Supply From Storage..........................................................................30
6.2.8 Other...................................................................................................31
6.2.9 Future Water Projects .........................................................................31
6.3 Energy Use ...............................................................................................31
6.4 Submittal Tables
DRAFT ........................................................................................31 2025 Urban Water Management Plan iv June 2026
Crescent City California Freshwater Environmental Services
7.0 WATER SERVICE RELIABILITY AND DROUGHT RISK ASSESSMENT....36
7.1 Constraints on Water Sources Considerations..........................................36
7.2 Water Service Reliability Assessment.......................................................38
7.2.1 WSRA Year-Type Characterization ....................................................38
7.2.1.1 Types of Years..........................................................................................38
7.2.1.2 Sources for Water Data............................................................................40
7.2.2 WSRA Supply and Demand Comparison ...........................................41
7.2.2.1 Normal Years ...........................................................................................41
7.2.2.2 Single Dry Year.........................................................................................41
7.2.2.3 Five Consecu�ve Dry Years ......................................................................41
7.2.3 WSRA Description of Management Tools and Options ......................41
7.3 Drought Risk Assessment .........................................................................41
7.3.1 DRA Data, Methods, and Basis for Water Shortage Conditions .........42
7.3.2 DRA Individual Water Source Reliability .............................................48
7.3.3 DRA Total Water Supply and Use Comparison ..................................48
7.4 Submittal Tables........................................................................................49
8.0 WATER SHORTAGE CONTINGENCY PLAN ..............................................52
8.1 Water Supply Reliability Analysis ..............................................................52
8.2 Annual Water Supply and Demand Assessment Procedures ...................52
8.2.1 Decision-Making Process ...................................................................53
8.2.2 Data and Methodologies .....................................................................53
8.3 Shortage Response Actions......................................................................54
8.4 Shortage Response Actions......................................................................54
8.4.1 Supply Augmentation..........................................................................54
8.4.2 Demand Reduction .............................................................................55
8.4.3 Operational Changes ..........................................................................55
8.4.4 Additional Mandatory Restrictions.......................................................55
8.4.5 Emergency Response Plan ................................................................58
8.4.6 Seismic Risk Assessment and Mitigation Plan ...................................58
8.4.7 Shortage Response Action Effectiveness ...........................................58
8.5 Communication Protocols .........................................................................59
8.6 Compliance and Enforcement
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8.7 Legal Authorities........................................................................................60
8.7.1 Legal Authorities .................................................................................60
8.7.2 Proclamation of Local Emergency ......................................................60
8.8 Financial Consequences of a Water Shortage Contingency Plan .............60
8.8.1 Financial Impacts and Mitigation Action..............................................60
8.8.2 Reporting Cost of Compliance With Excessive Water Use Prohibition During Drought Emergency .........................................................................61
8.9 Monitoring and Reporting. .........................................................................61
8.10 Water Shortage Contingency Plan Refinement Procedures....................61
8.11 Special Water Feature Distinction ...........................................................61
8.12 Plan Adoption, Submittal, Availability, and Amendment Procedures.......61
8.13 Submittal Tables......................................................................................62
9.0 DEMAND MANAGEMENT MEASURE.........................................................64
9.1 Demand Management Measures for Retail Suppliers...............................64
9.1.1 Implementation Over the Past Five Years ..........................................64
9.1.2 Implementation to Achieve Water-Use Targets ..................................64
9.1.3 Required Demand Management Measures ........................................64
9.1.3.1 Water-Waste Preven�on Ordinances.......................................................64
9.1.3.2 Metering..................................................................................................64
9.1.3.3 Conserva�on Pricing................................................................................64
9.1.3.4 Public Educa�on and Outreach................................................................65
9.1.3.5 Programs to Assess and Manage Distribu�on System Real Loss..............65
9.1.3.6 Water Conserva�on Program Coordina�on and Staffing Support ...........65
9.1.3.7 Other Demand Management Measures..................................................65
9.2 Demand Management Measures for Wholesale Suppliers .......................65
9.2.1 Required Demand Management Measures ........................................65
9.2.1.1 Metering..................................................................................................65
9.2.1.2 Public Educa�on and Outreach................................................................66
9.2.1.3 Water Conserva�on Program Coordina�on and Staffing Support ...........66
9.2.1.4 Other Demand Management Measures..................................................66
9.2.2 Wholesale Demand Management Measures
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9.2.2.1 Asset Management..................................................................................66
9.2.2.2 Supplier Assistance Programs..................................................................66
10.0 URBAN WATER MANAGEMENT PLAN ADOPTION, SUBMITTAL, AND IMPLEMENTATION............................................................................................67
10.1 Plan Completion Timeline .......................................................................67
10.2 Notice of Plan Preparation ......................................................................67
10.3 Notice of Public Hearing..........................................................................67
10.4 Public Hearing and Adoption...................................................................67
10.5 Plan Submittal .........................................................................................68
10.5.1 Submitting a UWMP and Water Shortage Contingency Plan to DWR .....................................................................................................................68
10.5.2 Electronic Data Submittal..................................................................68
10.5.3 Submitting a UWMP, Including WSCP, to the California State Library .....................................................................................................................68
10.5.4 Submitting a UWMP to Cities and Counties......................................68
10.7 Notification to Public Utilities Commission...............................................68
10.8 Plan Implementation................................................................................68
10.9 Amending an Adopted Urban Water Management Plan or Water Shortage Contingency Plan ............................................................................................68
10.9.1 Amending a UWMP or WSCP...........................................................68
10.9.2 Submitting Revised Water Shortage Contingency Plan ....................68
10.10 Submittal Tables....................................................................................69 DRAFT
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LIST OF TABLES
TABLE 2-1 R Retail: Public Water Systems
TABLE 2-2 Plan Identification
TABLE 2-3 Supplier Identification
TABLE 2-4 R Retail: Water Supplier Information Exchange TABLE 3-1 R Retail: Population - Current and Projected
TABLE 4-1 R Retail: Total Uses for Potable and Non-Potable Water - Actual TABLE 4-2 R Retail: Total Uses for Potable, and Non-Potable Water -Projected TABLE 4-3 R Retail: Inclusion in Water Use Projections
TABLE 4-4 R Retail: Passive Water Savings Projection
TABLE 4-5 R Retail: Water Loss Audit Reporting
TABLE 4-6 Retail: Progress Towards 2028 Water Loss Standard TABLE 5-1 R Retail: SB X7-7 2020 Target Progress
TABLE 6-1 R Retail: Groundwater Volume Pumped
TABLE 6-2 R Retail: Wastewater Collected Within Service Area TABLE 6-3 R Retail: Wastewater Treatment and Outcomes Within UWMP Service Area
TABLE 6-4 R Retail: Recycled Water Direct Beneficial Uses Within Service Area TABLE 6-5 R Retail: 2020 UWMP Recycled Water Use Projection Compared to 2025 Actual
TABLE 6-6 R Retail: Methods to Encourage Future Recycled Water Use TABLE 6-7 R Retail: Expected Future Water Supply Projects or Programs TABLE 6-8 R Retail: Water Supplies — Actual
TABLE 6-9 R Retail: Water Supplies — Projected
TABLE 7-1 R Retail: Basis of Water Year Data (Reliability Assessment) TABLE 7
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TABLE 8-1 R Cross-reference for Standard vs Supplier Shortage Levels TABLE 8-2 R Retail: Supply Augmentation and Other Actions TABLE 8-3 R Retail: Demand Reduction Actions
TABLE 10-1 R Retail: Notification to Cities and Counties
LIST OF FIGURES
FIGURE 1 Site Location Map - Crescent City & Service Districts FIGURE 2 Site Location Map - Crescent City
FIGURE 3 Site Location Map - Pelican Bay State Prison
FIGURE 4 Site Location Map - Crescent City
FIGURE 5 Site Location Map - Pelican Bay State Prison
FIGURE 6 Smith River Plain Groundwater Basin
FIGURE 7 Geologic Map
FIGURE 8 Water Transmission System Schematic
LIST OF APPENDICES
APPENDIX A 2025 UWMP Checklist
APPENDIX B Notice of Preparation to Neighboring Municipalities APPENDIX C Crescent City Water Shortage Contingency Plan, 2021 APPENDIX D Del Norte County Operational Area Hazard Mitigation Pla APPENDIX E Crescent City Municipal Code Section 13.17
APPENDIX F Notice of Public Hearing from the Local Newspaper
APPENDIX G
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1.0 URBAN WATER MANAGEMENT PLAN INTRODUCTION AND LAY DESCRIPTION This Urban Water Management Plan (UWMP) has been prepared for the City of Crescent City in compliance with requirements of the California Department of Water Resources (DWR) pursuant to the Urban Water Management Planning Act (UWMP Act of 1983) and the Water Conservation Bill of 2009. Crescent City recognizes that water planning is an essential function of water suppliers that becomes critical as California grapples with ongoing drought and expected long-term climate changes.
The data used for preparing this report comes primarily from the City of Crescent City’s operational records. Figures relating to watershed runoff were obtained from the United States Geological Survey. Population projections are based on US Census data and data obtained from the California Department of Finance. Regional groundwater elevation trends are based on data acquired from the California Statewide Groundwater Elevation Monitoring (CASGEM).
It should be noted that Crescent City is located in a high rainfall and moderate temperature.
1.1 Urban Water Management Planning Act of 1983
The UWMP Act requires water agencies to develop UWMPs. The UWMPs provide a framework for long-term water planning and informs the public of a supplier’s plans for longterm resource planning that ensures adequate water supplies for existing and future demands.
The California Water Code (CWC) requires urban water suppliers to report, describe, and evaluate;
• Water deliveries and uses;
• Water supply sources;
• Efficient water uses;
• Demand management measures; and
• Water shortage contingency planning.
A 2025 UWMP Checklist is included as Appendix A.
1.2 Water Conservation Act of 2009 (SB X7-7)
The Water Conservation Act of 2009 requires retail urban water suppliers to report the following in their UWMPs:
• Base Daily per Capita Water Use (Baseline GPCD);
• 2015 Interim Urban Water Use Target;
• 2020 Urban Water Use Target; and
• Compliance Daily per Capita Water Use.
1.3 Lay Description
The City of Crescent City's only water source is provided by Smith River underflow associated with the Smith River Plain Groundwater Basin. The Smith provides an abundant supply of high quality, fresh water.
This assessment included a review and evaluation of historic precipitation data, historic Smith River discharge (flow), and historic groundwater elevations in the Smith River Plain Groundwater Basin. Based on these assessments, the Crescent City water supply (Smith River underflow
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Based on historic conditions, it is likely that the Crescent City water supply will be reliable during periods of low precipitation (single driest year and driest 5 years) into the future for the planning period (20 years).
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2.0 URBAN WATER MANAGEMENT PLAN PREPARATION
This Section provides information on Crescent City’s process for developing the 2025 UWMP, including efforts in coordination and outreach.
2.1 Basis for Preparing a Plan
Requirement: “Urban water supplier” means a supplier, either publicly or privately owned, providing water for municipal purposes either directly or indirectly to more than 3,000 customers or supplying more than 3,000 acre-feet of water annually. An urban water supplier includes a supplier or contractor for water, regardless of the basis of right, which distributes or sells for ultimate resale to customers. This part applies only to water supplied from public water systems (CWC 10617).
The City of Crescent City has more than 3,000 water connections (customers), and is an urban water supplier required to prepare and submit a UWMP under CWC 10617. Crescent City operates a Public Water System (PWS). During the preparation of this updated plan contact was made with the municipalities that the City of Crescent City supplies water to including;
• Del Norte County;
• Church Tree Community Services District;
• Bertsch Oceanview Community Services District; and
• Pelican Bay State Prison.
2.1.1 Suppliers With Both Wholesale and Retail Sales
The City of Crescent City is a retailer. Although the City sells water to other small agencies, the annual volume of sales is less than the threshold for being considered a wholesaler.
2.1.2 Public Water Systems
The City of Crescent City operates a single public water system (ID CA0810001).
2.2 Individual or Regional Plan
Crescent City is preparing an individual UWMP.
2.2.1 Regional Reporting
Although coordinating with other regional water agencies, the City is preparing an individual UWMP.
2.3 Fiscal or Calendar Year and Units of Measure
Crescent City is reporting water data on a calendar year basis. Water volume data will be reported in millions of gallons for the entire 2025 UWMP.
2.4 Coordination and Outreach
Requirement: An urban water supplier that relies upon a wholesale agency for a source of water shall provide the wholesale agency with water use projections from that agency for that source of water in five-year increments to 20 years or as far as data is available. The wholesale agency shall provide information to the urban water supplier for inclusion in the urban water supplier’s plan that identifies and quantifies, to the extent practicable, the existing and planned sources of water as required by subd
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the same five-year increments, and during various water-year types in accordance with subdivision (c). An urban water supplier may rely upon water supply information provided by the wholesale agency in fulfilling the plan informational requirements of subdivisions (b) and (c). (CWC 10631).
2.4.1 Wholesale and Retail Coordination
Requirement: Each urban water supplier shall coordinate the preparation of its plan with other appropriate agencies in the area, including other water suppliers that share a common source, water management agencies, and relevant public agencies, to the extent practicable. (CWC 10620 (d)(2)).
The City of Crescent City does not rely on a wholesale agency for a source of water and is not a wholesale provider of water.
2.4.2 Coordination with Other Agencies and the Community Crescent City provided notice of preparation to Del Norte County, Church Tree Community Services District; Bertsch Oceanview Community Services District; and Pelican Bay State Prison. Agencies were invited to participate in the planning process to update the UWMP.
There are no other water suppliers that share a common source, and Crescent City does not rely on water wholesalers for any water supply
2.4.3 Notice to Cities and Counties
Requirement: Every urban water supplier required to prepare a plan pursuant to this part shall, at least 60 days before the public hearing on the plan required by Section 10642, notify any city or county within which the supplier provides water supplies that the urban water supplier will be reviewing the plan and considering amendments or changes to the plan. (CWC 10621 (b)).
Crescent City provided notice of preparation to Del Norte County, Church Tree Community Services District; Bertsch Oceanview Community Services District; and Pelican Bay State Prison at least 60 days before the public hearing. These local agencies were invited to participate in the planning process to develop the 2025 UWMP, Appendix B.
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2.5 Submittal Tables
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3.0 SERVICE AREA DESCRIPTION
This Section includes a description of the Crescent City service area, climate, Public Water System, and City organizational structure and history.
3.1 General Description
Requirement: Describe the service area of the supplier. (CWC 10631 (b)).
Crescent City is located on Highway 101 on the Northern California coast about 20 miles south of the Oregon border and is the only incorporated city in Del Norte County. Crescent City is approximately 1.4 square miles in size. Del Norte County is characterized by rugged mountains split by meandering streams and rivers that flow to the ocean. It has a rugged, "untamed" nature about it, with sequoia/redwood forests prevalent throughout the area.
Fishing, agriculture, tourism, timber and government are the primary economic activities of the area. The economic influence of the timber and fishing industries has been dwindling, and their future is uncertain. The Department of Corrections opened Pelican Bay State Prison north of Crescent City in December 1989 and it is estimated that when at 100% capacity, 4,000 inmates will be housed there with a staff of over 1,500. The area's largest employers are federal, state and local government agencies.
The City supplies water to three water districts as well as customers in the urban service area and within the City’s jurisdictional area. The districts hire by contract the Crescent City crews and staff to maintain their system and to perform accounting. The districts are Meadowbrook, Church Tree Community Service District, and Bertsch Ocean View Community Service District.
The City of Crescent City's only water source is Smith River underflow associated with the Smith River Plain Groundwater Basin. The Smith River provides an abundant supply of high quality, fresh water. The drainage basin of the Smith River, which covers about 700 square miles, produces runoff of approximately 2.9 million Acre Feet per Year (AFY), (approximately 944,265 Million Gallons per Year (MGY) making it the highest water-producing drainage in California based on runoff per square mile.
Improvements to the City's water distribution and supply system began in May 2000 and were completed in August 2002. The improvements, described in more detail below, were aimed at increasing water supply transmission capacity to meet future system demands, eliminating low-pressure regions within the service area, and reducing operating costs. The capacity of the upgraded transmission and storage system is approximately 6,700 AFY (approximately 2,181 MGY). Under Water Resources Control Board water rights permits, (Crescent City and Department of Correction) the combined appropriation from the Smith River (underflow) is specified as an average of 12.8 cubic feet per second (cfs) (8.3 million gallons per day (MGD)) with a maximum annual diversion of 3,666 AFY (1,194 MGY).
Water is supplied to the City from the Smith River via a well-pointed structure known and patented as a "Ranney Well." The Ranney Well, the Elevated Reservoir (a 50,000-gallon storage reservoir), and the transmission lines supplying the City's water system were constructed in 1958 (Figure 8). The well is located on the riverbank approximately 8.5 miles north of the City limits (Figures 6 and 7). The Ranney Well is capable of producing about 6,700 AFY (2,181 MGY). Water is pumped from the source to a chlorination facility off Kings Valley Road approximately one mile from the Smith River.