overflows and water service line leaks. Fleet is responsible for the maintenance of all City vehicles, heavy equipment, and other large pieces of equipment owned by the City. The Public Works field crew also provides support for many civic and community events. Community Development is also housed under the Public Works Department, but its budget is in another section. Water and Wastewater Enterprises are operated as separate funds and are presented in separate sections of this budget. In the past year, housing and environmental review capabilities have been added to further strengthen the Department’s skills base.
STRATEGIC GOALS AND OBJECTIVES
• Provide coordinated oversight and management of six divisions within the Public Works Department.
• Ensure that employees are given essential safety training and job-skills training. Provide employees with adequate resources to safely and effectively complete their work. • Implement employee policies and procedures in accordance with all federal, State, and local rules and regulations.
• Perform necessary physical and operational activities at each City-owned facility and City infrastructure to stay current with constantly evolving regulatory requirements. • Directly or through the use of consultants manage and inspect the City's capital projects to ensure quality of workmanship, timeliness, and conformance with plans and technical specifications and budgetary constraints.
• Pursue additional revenue sources, strive for cost-efficiencies, and reduce costs to the General Fund and Enterprise Funds.
• Strive for energy-efficiency in the operation of all City-owned facilities and continue innovating sustainability measures.
• Enhance public travel by providing a safe, durable, multi-modal road network that fully includes pedestrian, bicycling, transit, rail and other modes of transportation. Provide for a smooth flow of traffic throughout the City.
• Maintain customer satisfaction and continue to be responsive to citizen inquiries and concerns.
FY 2021/22 MAJOR ACCOMPLISHMENTS
• Desalination Plant: The City installed an Aquaclear Desalination-Reverse Osmosis Water Treatment System in October 2021 at the Fort Bragg’s Water Treatment Plant. This skidmounted unit is capable of producing 200 gallons a minute of desalinated water, or 288,000 gallons per day. Because the City’s wastewater treatment plant treats waste using bacteria and specialty microbes to clean water, the amount of brine (concentrated saltwater) it can process is limited, restricting use of the desalination system to 12 hours per day. The daily capacity tops out at 144,000 gallons per day, which is approximately 25% of the City’s daily water use. • Maple Street Storm Drain and Alley Rehabilitation: The project included replacement of a failing 12” stormdrain line along a 340 linear foot alley (S300K) and an 18” stormdrain line along 770 linear feet of a collector street (Maple Street). In addition to the replacement of the stormdrain infrastructure, the project included installation of several additional storm drain inlets, significant removal and replacement of pavement on the east end of Maple Street to restore the curb and gutter, and the installation of several new standardized ADA curb ramps.
Additionally, the rehabilitation of five (5) alleys were included in the project. In total the project DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
rehabilitated 1,110 linear feet of stormdrain line and 6,800 square yards of City Street and alley pavement.
• Raw Water Line Design Engineering: Design for the replacement raw water transmission line and construction drawings are well underway as this fiscal year comes to a close. The raw water line is 15,000 LF of transmission line and appurtenances from the City’s Water Treatment Facility to Summers Lane Reservoir and from Highway 20 to Waterfall Gulch. This pipeline is critical to the secure supply of raw water from the City's best quality sources, and the existing pipeline is nearing the end of its service life. Much of this transmission line has been in place for decades, and consists of a mixture of PVC, asbestos concrete, ductile iron and steel pipe. A portion of the existing pipeline is above ground and is supported by a trestle.
The alignment crosses two waterways, the Hare Creek crossing and the Noyo River crossing. • Water Meter Replacement Project Commencement: The scope of work for this project included the removal of existing water meters and installation of new ultrasonic water meters using cellular-based, fixed-network meter reading system in and around the City of Fort Bragg.
This project was funded by CDBG. Construction on this project is scheduled to begin as the fiscal year comes to a close.
• Bio-Solids Dryer Purchase and Installation: The Wastewater Treatment Plant Upgrade Project was complete April 2020. The first year of operation provided good data on performance of the treatment process and the result of this efficient process was an increase in biosolids storage causing an odiferous condition which impacted our coastal trail users. Staff selected, purchased, and installed the USA dryer. The USA dryer is capable of producing a Class A granular product by heating the biosolids, accomplishing a 90 percent total solids content. The temperature and total solids content values are in accordance with U.S.
Environmental Protection Agency (EPA) Clean Water Act, Part 503 rule regarding land application of biosolids; those biosolids meeting the Class A requirement have less stringent regulations for reuse and disposal.
• Cure in Place Pipe – Sewer Rehabilitation: The 2021 Cure-In-Place Pipe (CIPP) Project refurbished sewer mains with liners in the following quantities; 278 linear feet (LF) of 10” main, 4,030 LF of 8” main, and 672 LF of 6” main for a total of 4,980 LF (~0.94 miles). The area refurbished are generally located in proximaty to existing waterways and include the following locations: Lower portion of North Harbor Drive; Oak Terrace; Nancy Way; Cedar from west of Nancy Way to N Sanderson Way; Lower portion of S Harbor Drive; and Pipeline running from Highway 1 (near Riverview) to S Harbor Drive.
• Water Treatment Plant Overhaul Design: The City’s water treatment plant is undergoing design for significant rehabilitation. The rehab project consists of rehabilitation of the Filter Treatment Units (FTUs), Upgrades to the water plant piping, including flow meters and valves, Repair, upgrade, and construction of water treatment plant buildings, Rehabilitation of Tank #2, Demolition of the old clarifier, lining of the adjoining raw water and backwash ponds, upgrades to the Supervisory Control And Data Acquisition (SCADA) control system, Replacement of the chemical feed pumps, relocation of the laboratory, and other miscellaneous site improvements. • Septage Receiving Station: With the addition of the septage receiving station at the Wastewater Treatment Plant, the Municipal Improvement District can now manage the wastes being generated within the jurisdiction and provides protection the systems as well as the environment. The plant can accept porta-toilet waste and other septage directly.
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
• Pudding Creek Water Main Relocation Design: This project will relocate the 10-inch water main serving the northern part of Fort Bragg to ensure water system resiliency and supply reliability and is scheduled for construction along with the Pudding Creek Bridge widening project.
• CV Starr Projects: Several projects were completed at the Starr Center including LED Lighting Project, pump replacement, pool heater replacement, and locker room flooring. • SB 1383 Ordinance: Staff prepared an ordinance revising Chapter 6 of the Fort Bragg Municipal Code to aimed to reduce the statewide disposal of organic waste by 75% from 2014 by 2025; and establishing requirements for edible food diversion for human consumption. • Small Projects: Other miscellaneous small projects completed this year include, replacement of the stain glass windows at the Guest House Museum, replacement of the furnace in CDD, vehicle radios, and tree services at Otis Johnson Park.
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
PERFORMANCE / WORKLOAD MEASURES
INDICATORS FY20 FY21 FY22
PUBLIC WORKS
Total cost of Projects budgeted - CIP $9.4 M $5 M $20 M Grading Permits 6 3 1
Encroachment Permits issued 48 41 35
Traffic Committee requests processed 19 25 27
MAINTENANCE
Streets (miles) 27.5 27.5 27.5
Alleys (miles) 19 19 19
Storm drains (miles) 10 10 10
Street lights 592 592 592
BUDGET OVERVIEW
The Proposed Public Works budget for FY 2022/23 is estimated to be $1.2M which is a minimal decrease from the prior Fiscal year. In FY 2021/22 a Speed Trailer of $50k was budgetted for. Increases in personnel costs are attributed to COLA and Step increases for employees.
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
PUBLIC WORKS DEPARTMENTAL BUDGET SUMMARY
FUND 110
DEPARTMENT: 4330, 4392, 4520, 4522, 4570, 4840
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Expenditure
Personnel Services $ 1,136,761 $ 1,017,316 $ 1,009,814 $ 1,050,171 4% Non-Personnel Services 187,814 308,575 265,334 247,050 -7% Total Departmental Expenditure 1,324,574 1,325,891 1,275,148 1,297,221 2% Revenue
Charges for services 24,389 87,000 20,276 28,326 40%
Licenses and Permits 13,361 10,000 9,311 10,000 7%
Reimbursements 350,438 415,034 425,514 399,200 -6%
Total Departmental Revenue 388,188 512,034 455,100 437,526 -4% Net Expenditure (936,387) (813,857) (820,047) (859,695) 5% Cost Allocation
Expense - Cost Allocations 267,060 246,695 246,695 246,695 0% Revenue - Personnel Allocations 652,186 777,229 752,252 777,229 3% Net Cost Allocation 919,246 1,023,924 998,947 1,023,924 3% Net Expenditure $ 1,855,633 $ 1,837,781 $ 1,818,994 $ 1,883,619 4% $706,863
46%
$343,308
23%
$224,550
15%
$246,695
16%
FY 2022/23 EXPENDITURES BY CATEGORY
Salaries & Wages
Benefits
Materials & Services
Allocations
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET EXPENDITURE DETAIL:
Fund #110
Department: 4330, 4392, 4520, 4522, 4570, 4840
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget % + /-
0100 Salaries & Wages 683,139 635,063 619,543 706,863 14% 0200 Employee Benefits 453,622 382,252 390,271 343,308 -12% Personnel Services 1,136,761 1,017,316 1,009,814 1,050,171 4% Administration, Engineering, Corp Yard
0319 Professional Services 1,328 28,600 28,659 18,100 - 0320 Dues & Memberships - 175 175 700 300%
0366 Training/Travel Reimbursement 1,165 2,300 2,300 2,500 9% 0373 Licenses & Permits 1,316 1,600 1,900 2,300 -
0375 General Supplies 6,153 5,500 5,500 5,500 0%
0376 Medical/Safety Supplies 1,375 1,000 1,800 2,500 39% 0377 Boot Expense 1,507 2,250 2,750 3,000 -
0381 Small Tools & Equipment 1,029 4,400 4,400 1,150 -
0384 Books & Subscriptions - 250 250 200 -
Total Administration, Engineering, Corp Yard 13,874 46,075 47,734 35,950 -25% Parks & Facilities
0319 Professional Services 7,875 5,400 5,400 5,400 0%
0353 Park Maintenance 11,433 12,200 12,200 12,000 -2%
0366 Training/Travel Reimbursement - 1,200 1,000 1,200 20% 0375 General Supplies 11,619 21,000 1,000 21,000 2000%
0381 Small Tools & Equipment 1,000 - - 1,500 -
Total Parks & Facilities 31,926 39,800 19,600 41,100 110% Street Maintenance
0319 Professional Services 1,300 31,200 16,000 15,000 -6% 0375 General Supplies 10,379 10,000 10,000 12,000 20%
0383 Utilities 95,927 92,000 89,000 95,000 7%
Total Street Maintenance 107,607 133,200 115,000 122,000 6% Storm Drains
0319 Professional Services 3,372 5,000 5,000 5,000 0%
0373 Licenses & Permits 5,800 6,000 6,000 7,000 17%
0375 General Supplies 1,675 5,000 5,000 7,500 50%
0751 Infrastructure - - - - -
Total Storm Drains 10,847 16,000 16,000 19,500 22%
Traffic & Safety
0319 Professional Services - 50,000 50,000 1,000 -98%
0375 General Supplies 17,459 16,500 10,000 20,000 100%
0383 Utilities 6,101 7,000 7,000 7,500 7%
Total Traffic & Safety 23,559 73,500 67,000 28,500 -57% Non-Personnel Services 187,814 308,575 265,334 247,050 -7% Total Public Works Department $ 1,324,574 $ 1,325,891 $ 1,275,148 $ 1,297,221 1.73% DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Administration & Engineering Department Expenditure
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4330 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 471,093
Employee Benefits 192,317
663,410
Total Personnel Costs $ 663,410
Materials & Services
110-4330-0310 Engineering 10,000
110-4330-0319 Professional Services 7,000
110-4330-0366 Training/Travel Reimbursement 2,000
110-4330-0373 Licenses & Permits 300
110-4330-0377 Boot Expense 750
110-4330-0381 Small Tools & Equipment 350
110-4330-0384 Books & Subscriptions 200
20,600
Total Material & Services $ 20,600
Total - Admin. & Engineering Department Expenditure $ 684,010 Parks & Facilities Department Expenditure
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4392 Detail Detail Budget
Materials & Services
110-4392-0319 Professional Services $ 5,400
Parlin Fork work crew 550
Porta-potty maintenace 800
Tree maintenance 4,050
110-4392-0353 Park Maintenance 12,000
110-4392-0366 Training/Travel Reimbursement 1,200
110-4392-0375 General Supplies 21,000
Total Material & Services $ 39,600
Total - Parks & Facilities Department Expenditure $ 39,600 DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Street Maintenance Department Expenditure
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4520 Detail Detail Budget
Materials & Services
110-4520-0319 Professional Services $ 15,000
Materials disposal 15,000
110-4520-0375 General Supplies 12,000
110-4520-0383 Utilities 95,000
Total Material & Services $ 122,000
Total - Street Maintenance Department Expenditure $ 122,000 Storm Drain Department
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4522 Detail Detail Budget
Materials & Services
110-4522-0319 Professional Services $ 5,000
Engineering $ 4,000
Outreach 1,500
110-4522-0373 Licenses & Permits 7,000
NPDES permit 7,000
110-4522-0375 General Supplies 7,500
Total Materials & Services $ 19,500
Total - Storm Drain Department $ 19,500
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Corporation Yard Department
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4570 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 235,770
Employee Benefits 150,991
Total Personnel Costs $ 386,761
Materials & Services
110-4570-0319 Professional Services 1,100
DMV tests $ 700
Materials disposal 400
110-4570-0320 Dues & Memberships 700
USA (Underground Service Alert) 300
110-4570-0366 Training/Travel Reimbursement 500
110-4570-0373 Licenses & Permits 2,000
110-4570-0375 General Supplies 5,500
110-4570-0376 Medical/Safety Supplies 2,500
110-4570-0377 Boot Expense 2,250
110-4570-0381 Small Tools & Equipment 800
Total Material & Services $ 15,350
Total - Corporation Yard Department $ 402,111
Street Traffic & Safety Department
Line Item Detail
FY 2022/23
Fund #110 Account Category Adopted
Department: 4840 Detail Detail Budget
Materials & Services
110-4840-0319 Professional Services 1,000
110-4840-0375 General Supplies 20,000
110-4840-0383 Utilities 7,500
Total Material & Services $ 28,500
Total - Street Traffic & Safety Department $ 28,500
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET REVENUE DETAIL:
Fund #110
Department: 4520,4330,4570,4840
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Charges for Services
3318 Grant: Staff Time Reimb $ 127 $ 75,000 $ 10,247 $ 13,326 30% 3415 City Exp- Reimb DDA $ 22,002 $ 10,000 $ 5,029 $ 10,000 99% 3734 Engineering Plan Review $ 2,260 $ 2,000 $ 5,000 $ 5,000 0% Total Charges for Services 24,389 87,000 20,276 28,326 40% Licenses and Permits
3731 Encroachment Permit $ 13,361 $ 10,000 $ 9,311 $ 10,000 7% Total Licenses & Permits 13,361 10,000 9,311 10,000 7%
Reimbursements
3497 Interfund Reimbursements $ 110,972 $ 153,834 $ 134,711 $ 138,000 100% 3497 Interfund Reimbursements $ 239,466 $ 261,200 $ 290,000 $ 261,200 -10% 3497 Interfund Reimbursements- Eng PW $ - $ - $ 803 $ - -100% Total Reimbursements 350,438 415,034 425,514 399,200 -6% Total Public Work Dept. Revenue $ 388,188 $ 512,034 $ 455,100 $ 437,526 -4% $28,326
7%
$10,000
2%
$399,200
91%
FY 2022/23 REVENUE BY CATEGORY
Charges for services
Licenses and Permits
Reimbursements
DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
COST ALLOCATION DETAIL BY DEPARTMENT
Fund #110
Department: 4330,4392,4520,4522,4570,4840
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget % + /-
Administration & Engineering
0801 Salary/Benefit Allocation 39,750 2,974 2,974 2,974 100% 0802 Cost Allocation contra exp (135,114) (24,110) (24,110) (24,110) 100% 0396 Allocation to ISF-IT 12,479 20,198 20,198 20,198 100% 0322 Allocation to Fleet Int Serv Fund - - - - 100%
0397 Allocation to ISF-Facilities 2,262 4,542 4,542 4,542 100% 3499 Personnel Cost Allocation - Revenue $ 361,545 $ 365,332 $ 361,545 $ 365,332 1% Total Administration & Engineering 280,922 368,936 365,149 368,936 1% Parks & Facilities
0801 Salary/Benefit Allocation 217,836 242,287 242,287 242,287 100% 0800 Overhead Allocation 136,619 138,152 138,152 138,152 100% 0396 Allocation to ISF-IT 8,061 13,047 13,047 13,047 100% 0322 Allocation to Fleet Int Serv Fund 8,486 12,902 12,902 12,902 0% 0397 Allocation to ISF-Facilities 29,602 59,441 59,441 59,441 0% Total Parks & Facilities 400,604 465,829 465,829 465,829 0% Street Maintenance
0801 Salary/Benefit Allocation 50,200 52,835 52,835 52,835 100% 0322 Allocation to Fleet Int Serv Fund 4,232 42,547 42,547 42,547 0% 0800 Overhead Allocation 74,203 109,126 109,126 109,126 100% 0396 Allocation to ISF-IT 3,224 5,219 5,219 5,219 100%
Total Street Maintenance 131,859 209,727 209,727 209,727 100% Storm Drain
0801 Salary/Benefit Allocation 34,426 86,902 86,902 86,902 100% 0800 Overhead Allocation 61,797 79,877 79,877 79,877 100% 0396 Allocation to ISF-IT 3,224 5,219 5,219 5,219 0%
0322 Allocation to Fleet Int Serv Fund 27,984 6,435 6,435 6,435 0% Total Storm Drain 127,431 178,433 178,433 178,433 0%
Corporation Yard
0801 Salary/Benefit Allocation 138 831 831 831 100%
0802 Cost Allocation contra exp (427,233) (785,285) (785,285) (785,285) 100% 0396 Allocation to ISF-IT 16,687 27,010 27,010 27,010 100% 0397 Allocation to ISF-Facilities 11,247 22,584 22,584 22,584 100% 3499 Personnel Cost Allocation - Revenue $ 290,641 $ 411,897 $ 390,707 $ 411,897 5% Total Corporation Yard (108,520) (322,963) (344,153) (322,963) 100% Street Traffic & Safety Department
0801 Salary/Benefit Allocation 21,890 31,895 31,895 31,895 100% 0800 Overhead Allocation 60,996 85,887 85,887 85,887 100% 0322 Allocation to Fleet Int Serv Fund 4,064 6,180 6,180 6,180 0% Total Street Traffic & Safety Department 86,950 123,962 123,962 123,962 0% Total Cost Allocation 919,246 1,023,924 998,947 1,023,924 3% DEPARTMENT DETAILS - PUBLIC WORKS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The Facilities Repair & Maintenance Internal Service Fund accounts for all costs associated with the maintenance of public buildings, including preventative maintenance and on-going maintenance. These services are primarily performed by the City’s Public Works staff.
DEPARTMENTAL DESCRIPTION
The Public Works Department serves City staff and the community through the maintenance and repair of public facilities. Examples of tasks include repair and maintenance of heating and ventilation systems, repair and maintenance of plumbing systems; upgrades to ensure reliable electrical power, replacement of plumbing fixtures, light fixtures, carpentry, roofing, flooring and painting.
STRATEGIC GOALS AND OBJECTIVES
• The primary goal of the Public Works Department’s Facilities Repair & Maintenance Internal Service Fund is to provide quality and efficient maintenance that fosters a safe and positive atmosphere for our employees and the citizens of Fort Bragg.
• Procure products and equipment that are safe to use and provide for a long-term investment at a reasonable cost.
• Identify future needs and prioritize according to safety and available funding. • Improve internal and external communications.
• Stay current with trends in technology.
BUDGET OVERVIEW
The FY 2022/23 Adopted Budget for the Facilities Repair & Maintenance Internal Service Fund (including transfers from the reserve to fund capital projects) is $157k. Major Facility Maintenance include City hall ($10k), Police Department Paint $22k and Noyo Headlands Park $18k.
Pursuant to the City’s Fund Balance and Reserve Policy, the unrestricted fund balance is intended to help pre-fund large purchases and repairs and avoid big annual swings in funding needs. In FY 2021/22, the ISF- Fund balance will decrease from $631k to $295k based on the Fund’s 10-Year Financial Plan.
FACILITIES REPAIR & MAINTENANCE
INTERNAL SERVICE FUND
ISF - FACILITIES REPAIR & MAINTENANCE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
$93,568
59%
$63,749
41%
FY 2022/23 EXPENDITURES BY CATEGORY
Salary/Benefit
Allocation
Maintenance & Repair
FACILITIES REPAIR & MAITENANCE DEPARTMENTAL BUDGET SUMMARY FUND 520
DEPARTMENT: 4393
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Expenditure:
Non-Personnel Services 19,738 101,500 25,905 63,749 146% Total Departmental Expenditure 19,738 101,500 25,905 63,749 146% Revenue:
Interest Earned 5,826 7,495 5,600 6,030 8%
Total Departmental Revenue 5,826 7,495 5,600 6,030 8%
Net Expenditure (13,912) (94,005) (20,305) (57,719) 184% Cost Allocation
Expense - Cost Allocations 78,810 93,568 82,000 93,568 14% Revenue - User Fees 97,147 195,068 170,231 195,068 100% Net Cost Allocation 175,957 288,636 252,231 288,636 14% Net Expenditure $ (189,869) $ (382,641) $ (272,536) $ (346,355) 27% ISF - FACILITIES REPAIR & MAINTENANCE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET DETAIL:
Fund #520
Department: 4393
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
0801 Salary/Benefit Allocation $ 78,810 $ 93,568 $ 82,000 $ 93,568 14% Personnel Services 78,810 93,568 82,000 93,568 14%
0353 Facilities Maint & Repair $ 19,738 $ 101,500 $ 25,905 $ 63,749 146% Non-Personnel Services 19,738 101,500 25,905 63,749 146% Total - Facilities Maintenance $ 98,548 $ 195,068 $ 107,905 $ 157,317 46% Reserve 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 ISF project work - projected 25,909 63,749 19,811 9,874 36,438 14,503 6,568 100,000 145,000 8,000 Sal/Benefits Allocation 107,905 93,568 106,668 121,601 138,625 158,033 165,934 174,231 182,943 192,090 Projected Total Cost 133,814 157,317 126,479 131,475 175,063 172,535 172,502 274,231 327,943 200,090 Required Funds contribution 175,831 201,098 201,098 201,098 201,098 201,098 201,098 201,098 201,098 201,098 Transfers Out (37,320) (380,000) - - - - - - - -
Beginning Reserve Balance 626,529 631,226 295,007 369,626 439,249 465,283 493,846 522,442 449,309 322,465 Reserve - increase (decrease) 4,697 (336,219) 74,619 69,623 26,035 28,563 28,596 (73,133) (126,845) 1,008 Ending Reserve Balance 631,226 295,007 369,626 439,249 465,283 493,846 522,442 449,309 322,465 323,473 Contributed Funds: 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 General Fund 73,112 100,549 100,549 100,549 100,549 100,549 100,549 100,549 100,549 100,549 Water 36,145 50,275 50,275 50,275 50,275 50,275 50,275 50,275 50,275 50,275 Wastewater 36,145 50,275 50,275 50,275 50,275 50,275 50,275 50,275 50,275 50,275 Notes:
*Overhead Allocations assume a 1% increase annually starting with FY18/9 over FY17/18 *Salary and Benefits Allocation assumes a 14% increase annualy starting with FY19/20 over FY18/19. The rate of increase is reduced to 5% beginning with FY24/25 * Project work that benfits all three operating funds are charged 50% to the General Fund and 25% to each of the two utility funds * Project work that can be attributed to a single fund are charged 100% to that fund * Overhead, Salary and Benefits allocations are charged 50% to the General Fund and 25% to each of the two utility Funds MAJOR PROJECTS/REPLACEMEN 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Annual
Average
General
Fund
Water
Enterpris
e
Wastewat
er
Enterprise
City Hall - 10,000 - - - - - 60,000 35,000 8,000 1,250 625 313 313 City Hall East - 4,000 - 3,500 - - - - - - 938 938 - -
Fort Building - 10,000 - - - - - - - - 1,250 1,250 - -
Town Hall - - - - - 3,000 - - - - 375 188 94 94
Fire Station, Main St - - - - - - - - - - - - - -
Fire Station, Hwy 20 - - - - - - - - - - - - - -
Guest House 19,722 - - - - - - - 110,000 - 2,465 2,465 - - Police Department - 22,000 - - - - - - - - 2,750 2,750 - - Noyo Headlands Park - 17,749 4,500 - 30,000 5,000 - - - - 7,156 7,156 - - Pomo Bluffs Park - - 9,000 - - - - 40,000 - - 1,125 1,125 - - Noyo Beach - - - - - - - - - - - - - -
Corp Yard - - - - - - - - - - - - - -
Harbor Lite Trail - - - - - - - - - - - - - -
TOTAL major projects 19,722 63,749 13,500 3,500 30,000 8,000 - 100,000 145,000 8,000 17,309 16,496 406 406 General Repairs Facilities $6,187 $6,249 $6,311 $6,374 $6,438 $6,503 $6,568 $6,376 $3,188 $1,594 $1,594 TOTAL preventative maintenanc $6,187 $6,249 $6,311 $6,374 $6,438 $6,503 $6,568 $6,376 $3,188 $1,594 $1,594 TOTAL PROJECT FUNDING NEED $25,909 $69,998 $19,811 $9,874 $36,438 $14,503 $6,568 $100,000 $145,000 $8,000 $23,685 $19,684 $2,000 $2,000 Note: CIP projects that are designated in the "Beyond CIP" category have all been placed in 6th year of the ISF, FY 2023/24 ISF - FACILITIES REPAIR & MAINTENANCE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
MAJOR PROJECTS/REPLACEMENTS
Notes 21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Total City Hall:
Paint Exterior $5,000 $60,000 $65,000
Electric/Generator/ EV Charging Stations $20,000 $20,000 HVAC 4 units $0 $5,000 $5,000
Roofing $0
ADA Doors $8,000 $8,000
Electric Vehicle facility $15,000 $15,000
TOTAL City Hall $0 $10,000 $0 $0 $0 $0 $0 $60,000 $35,000 $8,000 $113,000 City Hall East:
Electric $0
Lighting Gym $3,500 $3,500
Doors Double doors/heater room $0
Flooring Hallway carpet $0 $4,000 $4,000
Roofing Pool and offices $0
Bathrooms $0
Heaters 3 units $0
Pool Incl structure $0
Fire Sprinkler System $0
TOTAL City Hall East $0 $4,000 $0 $3,500 $0 $0 $0 $0 $0 $7,500 Fort Building:
Paint $10,000 - $10,000
TOTAL Fort Building $0 $10,000 $0 $0 $0 $0 $0 $0 $0 $10,000 Town Hall:
Paint Exterior $0 $0 $0
Carpentry Dais/Cabinets $3,000 $3,000
HVAC Heater $0
Doors/Windows $0 $0 $0
Landscaping $3,000
TOTAL Town Hall $0 $0 $0 $0 $0 $3,000 $0 $0 $0 $9,000
Guest House:
Paint $60,000 $60,000
Carpentry/Windows/Siding/Fencing $0
Roofing $0
Foundation/Stain Glass Rehab/Sign $19,722 $ - $19,722
Walkways and Signage $50,000 $50,000
TOTAL Guest House $19,722 $0 $0 $0 $0 $0 $0 $0 $110,000 $129,722 Police Department:
Paint Exterior/Interior $ 22,000 $22,000
Electric Generator Shed $0
HVAC 8 units $0
Roofing $0
Emergency Generator $0
TOTAL Police Department $0 $22,000 $0 $0 $0 $0 $0 $0 $0 $22,000 Bainbridge Park
Wiggly Giggly $0 $0
Tennis/Basketball $0
TOTAL Bainbridge Park $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Noyo Headlands Park:
Noyo Center
Bathrooms Hardware, locks, etc. $0 $3,749 $4,500 $5,000 $13,249 Fencing Fence fabric $0 $14,000 $30,000 $16,000 $60,000 TOTAL Noyo Headlands Park $0 $17,749 $4,500 $0 $30,000 $5,000 $0 $73,249 Pomo Bluffs Park:
Parking Lot Resurface $40,000 $0
Bathrooms Roof/Bollards $0 $9,000 $9,000
TOTAL Pomo Bluffs Park $0 $0 $9,000 $0 $0 $0 $0 $40,000 $0 $9,000 Noyo Beach:
General $0
TOTAL Noyo Beach $0 $0 $0 $0 $0 $0 $0 $0
Harbor Lite Trail:
Trail $0
TOTAL Harbor Lite Trail $0 $0 $0 $0 $0 $0 $0 $0
TOTAL MAJOR PROJECT FUNDING NEEDS: $19,722 $63,749 $13,500 $3,500 $30,000 $8,000 $0 $100,000 $145,000 $8,000 $373,471 Fiscal Year
ISF - FACILITIES REPAIR & MAINTENANCE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The Technology Maintenance & Replacement, Internal Service Fund, accounts for all costs associated with the internal computing and technological resources for all departments throughout the City.
SERVICE FUND DESCRIPTION
The Technology Maintenance & Replacement Internal Service Fund’s costs include hardware, software and service contracts associated with the City’s computers and information technology infrastructure as well as personnel costs for the City’s Information Technology division which resides in the Administrative Services Department. The Information Technology division is responsible for the following:
• Workstation administration
• Server administration
• Network infrastructure administration
• Telecommunication administration and installations
• Cloud services support
• Software and database maintenance and backup
• Asset tracking for IT equipment
• Social media and website maintenance
• Live streaming and AV production of City meetings
• Technical support for City/PD users and presenters at public meetings • Public Wi-Fi administration and support
• Digital file archiving and distribution
• Public Access TV hardware allocation and administration Assistant Finance
Director
TECHNOLOGY MAINTENANCE & REPLACEMENT
INTERNAL SERVICE FUND
Systems Analyst
ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 2021/22 TOP ACCOMPLISHMENTS
Information Technology Accomplishments
• Upgrade to Office 365 software, reducing the risk of external intrusion. • Re-Networking and New Policy Creation of City Wide Filters. • Implementation of 24/7 Port 53 – Cisco Security Systems. • City Wide Upgrade of Firewalls.
• Segmenting the Network in Different Sections.
• Increasing our City Wide Internet Bandwidth.
• Upgrade and Connect Corp Yard in to Cable Network.
• City Hall and Police Department Printer Renewal.
• Implement Failover Connection to Switch from Comcast to MCN in Case of Power Outage. • Renew Servers from Server 2008 to Server 2022.
• Upgrade of computer systems older than Windows 10.
• Produce new website and connect to network
• Assist with testing and migration to Springbrook cloud • Migration of Granicus video production server to cloud based technology • Implementation of New VPN encryption.
• Creation of Hybrid Base System for City Hall Meetings. • Configuration and testing of possible cloud based Networked Police Car Computers.
PERFORMANCE / WORKLOAD MEASURES
Indicators FY 2021/22
Number of requests for repairs and/or technical assistance 1,398 Spam messages blocked 197,728
Computer viruses blocked 9,752
Views of Broadcasted meetings 52,782
ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY2022/23 TOP PRIORITIES
• Upgrade City Wide Phone System.
• Renew, Redrawing and Networking of City Wide Network. • Upgrade Networking Systems.
• Renew City Wide Camera System
• Renew and Increase Cloud Backup Coverage
• Implementation of New Industrial Wi-Fi
• New DNS and Routing systems.
• Bring all System Wide Computers and Software to top Industry Standard. • Upgrade camera system in town hall chambers
• Move to Azure Cloud or Upgrade Fileservers.
BUDGET OVERVIEW
In FY 2021/22 the City undertook various Network System, Office 365 and Firewall upgrades as Worldwide cyber threats increased against organizations of all sizes and types. These upgrades increased the IT Budget from $183k in FY 2020/21 to $544k, which was a $361k increase in FY 2021/22. The FY 2022/23 Adopted Budget for the Technology Maintenance & Replacement Internal Service Fund is $572k, a decrease of $52k or 8% compared to the FY 2021/22 projected year-end balance.
The Adopted Budget includes an IT Manager position which the City is currently recruiting. This position will increase personnel costs by 79 percent, or $76k.
Pursuant to the City’s Fund Balance and Reserve Policy, the unrestricted fund balance in the Technology Maintenance & Replacement Internal Service Fund is intended to help pre-fund large purchases and repairs and avoid big annual swings in funding needs. At the end of FY 2022/23 the fund balance is estimated to be at negative $146k based on the Fund’s 5-year plan and the substantial increases in operating expenditures during the last fiscal year.
ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
IT DEPARTMENTAL BUDGET SUMMARY
FUND 521
DEPARTMENT: 4394
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget %
Expenditure:
Personnel Services $ 87,732 $ 104,535 $ 95,680 $ 171,509 79% Non-Personnel Services 182,852 544,613 528,268 400,763 -24% Total Departmental Expenditure 270,585 649,147 623,949 572,272 -8% Revenue:
Charges for services - Allocation ISF 272,450 440,990 (440,990) 471,859 100% Total Departmental Revenue 272,450 440,990 (440,990) 471,859 100% Net Revenue/Expenditure $ 1,865 $ (208,157) $ (1,064,939) $ (100,413) -91% Cost Allocation
Expense - Cost Allocations $ 3,023 $ (8,212) $ (8,212) $ (8,212) 0% Revenue - User Fees (272,450) (440,990) (440,990) (471,859) 7% Net Cost Allocation (269,427) (449,202) (449,202) (480,071) 7% Net Expenditure $ 271,292 $ 241,045 $ (615,737) $ 379,658 -162% BUDGET DETAIL:
Fund #521
Department: 4394
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
0100 Salaries & Wages $ 63,448 $ 82,469 $ 69,850 $ 121,026 73% 0200 Employee Benefits $ 24,284 $ 22,065 $ 25,831 $ 50,483 95% Personnel Services $ 87,732 $ 104,535 $ 95,680 $ 171,509 79% 0319 Professional Services $ 24 $ - $ 106 $ - -100%
0351 Equipment Repair & Maint $ - $ 4,700 $ 4,700 $ 4,100 -13% 0381 Small Tools & Equipment $ 8,044 $ 3,000 $ 3,000 $ 3,500 17% 0382 Hardware $ 12,880 $ 132,100 $ 132,000 $ 108,068 -18% 0383 Software $ 155 $ 33,100 $ 33,100 $ 2,000 -94%
0384 Hardware/Software Support $ 173,483 $ 369,113 $ 354,112 $ 274,795 -22% 0499 Depreciation $ (11,734) $ - $ - $ - 0%
0619 Miscelleneous Expense $ - $ - $ - $ 5,000 100%
0741 Machinery & Equipment $ - $ 600 $ 250 $ 1,300 420% Non-Personnel Services 182,852 544,613 528,268 400,763 -24% Sub Total - Costs 270,585 649,147 623,949 572,272 -8%
Total Information Technology Services $ 270,585 $ 649,147 $ 623,949 $ 572,272 -8% ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 19-20
Current
Budget
FY 20-21
Budget
FY 21-22
Adopted
Budget
FY 22-23
Adopted
Budget
FY 23-24
Projected
Budget
FY 24-25
Projected
Budget
FY 25-26
Projected
Budget
521-4394-0384
Licensing & Software Support & Maintenance
Cisco Capital and Port 53 for endpoint security licensing & monitoring $ 18,139 18,139 $ 18,139 $ 20,000 $ 20,000 MCN - Fusion DSL at CH 1764 1764 2,000 1764 1764 1764
Cisco LAN Switches Annual Licenses and SmartNet $ 875
Springbrook Maintenance Contract Due July 1 - 35,000 47,479 47,479 47,479 47,479 47,479 Auto CAD Subscription Due in October 3,053 3,053 4,000 4,400 4,400 4,400 4,400 Parcel Quest 3,500 5,000 5,000 5,000 5,000 5,000 5,000
PD IBM Maintenance TracNet 13,500 13,500 14,000 14,500 15,000 15,000 15,000 DLB Associates - IBM Server Maintenance 2,724 2,724 2,724 3,000 3,000 3,000 3,000 App River / Spam Filter 1,300 1,300 1,500 1,600 1,600 1,600 1,600 Granicus/Legistar Annual Maintenance Website and Gov Message 8,700 8,700 13,551 17,000 17,000 17,000 17,000 Granicus Encoder Maintenance - Addition for new HD 1,800 5,000 4,400 Granicus Encoder New 2,790 2,790 4,068
565 565 575 600 600 600 600
560 560 560 600 600 600 600
Adobe Enterprise agreement 2,742 3,857 4,000 4,000 4,000 4,000 4,000 PD - Training TMS Annual Fees 2,400 2,400 2,400 2,400 2,400 2,400 2,400 Civic Plus Site 13,000 13,000 15,000 -
Code Publishing Company - Muni Code 3,500 2,000 2,000 2,500 2,500 2,500 2,500 ESRI - ARC GIS concurrent users 9,345 9,345 10,000 10,000 10,000 10,000 10,000 Anti-virus, Monitoring, Cisco AMP and Umbrella 2,300 4,000 4,000 18,139 18,139 18,139 Munimetrix Maintenance Due annually on July 28 / Papervision 1,625 1,625 1,625 1,800 1,800 1,800 1,800 Comcast For City at PD MDF 2,040 2,040 2,040 5,000 5,000 5,000 5,000 Comcast Town Hall 2,040 2,040 2,040 2,200 2,040 2,040 2,040 Comcast Pipe from PD to CY 3,432 3,600 3,600 3,600
Comcast for City Hall (Internet Pipe for CH and TH) 3,273 3,273 3,273 3,600 3,600 3,600 3,600 Corp Yard T1 Monthly Contract MATEO TO CANCEL 2,160 2,160 2,160 - - - - MCN - Fortbragg.com registration 240 240 240 240 240 240 240 Beacon Read Center support (Water billing software) Paid in May 6,860 6,860 6,860 6,860 CLIPs Annual Maintenance-PD 774 774 774 800 800 800 800 Dude Solutions (DBA: Brightly) Maint Software 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Next Request 4,725 4,750 4,775 4,850 4,850 4,850 4,850
SSL Certificate - Go Daddy - 600 200 600 600 600 600
Zoom 350 660 660 660 660 350
Windows 365-Emails 10,000 9,600 10,000 10,000 10,000
Archive Social -NEW - City Clerk 5,988 5,988 5,988 5,988 5,988 Druva - Backup System - Cloud back ups 8,000 8,000 8,000 8,000 8,000 Net-File FPPC Filing - City Clerk 2,900 2,900 2,900
Network Security Daka Design 50,000 - - -
Kiosk - Connected sign 700 700 700 700 700
Firewall Licensing & VPN 5,946 2,175 2,690 7,190 2,750
Cisco SmartNet Maintenance Contract & VPN -Firewalls 203 607 607 880 1,100 1,200 1,300 DUO Multifactor Authentication 2,412 2,412 2,412 2,412 2,412 Implement either Cloud-based or On-Premise Logs retention 11,000 11,000 11,000 11,000 Cisco LAN Switches Licensing and SmartNet (Maintenance) 14,000 16,800 14,000 16,800 Licensing for proposed new Wireless Access Points Internal Network- inc. security integration 14,173 14,173 Docusign 300 300 300 300 300
Nor-Cal Telephone Repair Service 4,000 4,000 4,000 4,000 New Telephone System Licensing & Maintenance 50,000 50,000 50,000 50,000 Sub-Total - Software/Hardware Support Maintenance $ 103,804 $ 144,878 $ 436,543 $ 274,795 $ 275,901 $ 293,462 $ 287,646 521-4394-0381
Small Tools & Equipment
Miscellaneous Small Tools - Cables, batteries, tools, ect.) 3,000 2,600 3,000 3,500 3,500 3,500 3,500 Sub-Total - Equipment Repair $ 3,000 $ 2,600 $ 3,000 $ 3,500 $ 3,500 $ 3,500 $ 3,500 521-4394-0351
Equipment repair
UPS Batteries 3,000 2,000 200 500 500 500
Network Cabling 350 1,500 1,500 1,500 1,500 1,500
Charging cables and bricks 200 200 200 200 200 200
Video Cards 'Boards Cameras 1,000 2,200 3,000 3,000 1,200 Sub-Total - Equipment Repair $ 3,200 $ 350 $ 4,700 $ 4,100 $ 5,200 $ 5,200 $ 3,400 Information Technology Maintenance & Repair Internal Service Fund Detail Schedule Anywhere - PD Maintenance
APBnet-TRAK-CriticalReach-Crime Bulletin Software - PD
ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 19-20
Current
Budget
FY 20-21
Budget
FY 21-22
Adopted
Budget
FY 22-23
Adopted
Budget
FY 23-24
Projected
Budget
FY 24-25
Projected
Budget
FY 25-26
Projected
Budget
521-4394-0382
Hardware - upgrades/infrastructure improvements
User WorkStation Replacement 11 units @900 each 12,000 15,000 15,000 16,000 16,000 16,000 Managers Laptop and dock 6,000 - 1,500 1,500 1,500 1,500 Shared Laptops 2 units - 2,000 2,000 2,000
IT Department Workstations/laptops - - - - 1,000
User Monitor Replacements 800 - 3,000 3,000 3,000 3,000 Plotters/Printers Reimbursed by Grant for FY22 700 - 2,000 2,000 2,000 2,000 iPads for Council/Planning Commission 800 3,800 1,500 1,230 1,230 1,230 Granicus Encoder New 2,790 2,790 4,068
HD Encoder Cables - - 600 500 500
WFB Check Scanner - - - 900 900 900
55 Inch Monitor for WWTF SCADA - 1,200
Security Cameras - BBP - 12,000 6,000 6,000 6,000
Laptops for Toughbook replacement 5,000 5,000
SCADA Computer with Video Cards - - - 3,000 3,000 3,000 Security Camera Monitoring for PD 500 - 6,000 3,000 3,000 3,000 Public Use Kiosk PC - Connected Signs License Fee 800 2,000 Wireless Access Points Internal Network 400 2,000 23,000 - - 3,000 Mixing board Town Hall - 1,500 - - - -
Microphone Equipment 750 2,000 - 2,000 -
Environmental Controls and Racking 300 300 500 300 300 300 Email Server Dell R730 Hyper V - 15,000 15,000 15,000
UPS for PD - Replace 1 in 22/23 3,000 3,000
Replace all EOL LAN switches with New or Refurbished current models 15,000 16,500 Replacement and new Firewalsl 2,000 -
New Backup Hardrives 500 1,500 1,500 1,500 1,500 1,500
Digital Camera for PW -
PD - UPD Connection 850 3,000 3,000 3,000 3,000 3,000
New phone handsets/hands free 200 500 500
IT Management -Daka Design 25,000
Phone System 15,000
Sub-Total - Hardware $ 3,050 $ 24,340 $ 79,390 $ 108,068 $ 62,030 $ 62,130 $ 69,930 521-4394-0383
Software - upgrades/infrastructure improvements
Software
Additional AV Licenses 10 @ 25 100 - - - - -
Windows Server Software 2022 3,000 1,000 - -
Windows 11 Pro OS 4,840 1,000
NovaStor Backup Client 1,200 1,200 - 1,200
Windows 10 Enterprise transferable $$$ each for 100
Daka Design: Network Security 25,000 - - -
Office 2019 Standard 80 @ 239 - 1,800 1,800
Sub Total Software $ 4,840 $ 1,300 $ 31,000 $ 2,000 $ - $ - $ 3,000 521-4394-0366
Training and Conferences
Training Budget
Storm Wind Distance Learning Server 2012 2,500 2,500 -
Training/Travel 2,500 3,000 2,000 2,000 2,000 2,000
MISAC Fee 160 160 - -
Experts Exchange 192 192 -
Sub Total Training and Conferences $ 5,352 $ 5,852 $ - $ 2,000 $ 2,000 $ 2,000 $ 2,000 521-4390-0741
Public Wi-Fi Upgrades and Maintenace
13DB Antenna 300 -
Wireless station 200 1,000 1,000 1,000 1,000
Cables and other hardware 50 50 -
Equipment repair 300 300 300 300 300 300
Mesh Radio 250 250 -
Sub Total Public WiFi $ 600 $ 500 $ 600 $ 1,300 $ 1,300 $ 1,300 $ 1,300 No Acct Number
Information Technology Paid by other accounts
Treatment SCADA Systems software update to 64bit 510 510 510 510 DownHome Loan Manager (CDBG Funds) 595 595 2,000 1,500 1,200 1,200 595 Water Treatment Ipad Covers 426 426 426
Public Works Phone Covers 100 80 80 80
PD Smart Phone Covers 300 260 260 260
Part Time AV Tech PEG Work (see Payroll) 25,500 26,000 26,500 26,500 25,291 25,291 25,291 Half of CLIPS CAD (Ukiah PD) 774 774 774 774 774 774 774 Live Scan Machine for Public/Registrant (County RAN Board) 7,000 7,500 Conference Call Bridge 336 336 336 336 336 336 336
PD Cogent - Criminal (booking) LiveScan Machine
Other IT items (Not Calculated to IT Budget) $ 27,205 $ 28,105 $ 36,610 $ 37,120 $ 28,877 $ 28,877 $ 28,272 Total Information Technology $ 123,846 $ 179,820 $ 555,233 $ 395,763 $ 349,931 $ 367,592 $ 370,776 Hardware
ISF - TECHNOLOGY MAINTENANCE & REPLACEMENT _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The Fleet & Equipment Services Internal Service Fund is responsible for acquisition, maintenance and repair of the City’s fleet vehicles and equipment. Services include scheduled preventive maintenance, welding and fabrication, diagnostic and emissions testing and inventory functions. The City’s Mechanic performs these services.
DEPARTMENTAL DESCRIPTION
Fleet & Equipment Services is responsible for ensuring functional, reliable and economical vehicles and equipment necessary for the conduct of City operations; providing vehicle and equipment specifications for bidding purposes, assisting with vehicle and equipment auctions, and preparing and administering the annual fleet budget. In addition, Fleet & Equipment Services coordinates the following external services:
paint and body repair, engine and transmission repair/rebuild, heavy duty suspension service, air conditioning service, and glass replacement.
STRATEGIC GOALS AND OBJECTIVES
• Provide necessary maintenance and repair to City’s fleet vehicles and equipment, including electrical repairs, engine tune-up, tire replacements, brake replacements and adjustments and other general maintenance work.
• Account for and track all costs and assist Finance Department with preparation of year-end cost allocations.
• Provide recommendations to reduce vehicle miles traveled, fleet vehicle emissions, use of petroleum-based fuels, including the purchase of alternative fuel vehicles and hybrids whenever possible.
• Provide regular inspection and maintenance of the City’s fleet and equipment. City staff maintained 29 public work vehicles, 21 police vehicles, two city hall vehicles and six trailers. Vehicles include
DIRECTOR OF PUBLIC WORKS
Operations Supervisor
Mechanic
FLEET & EQUIPMENT SERVICES
INTERNAL SERVICE FUND
ISF - FLEET & EQUIPMENT SERVICES _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
forklifts, backhoes, a dump truck, mobile generators, and a street sweeper. Small equipment is also included in the maintenance program such as small and large generators, mobile pumps, mowers and 30 small engines on equipment to name a few.
BUDGET OVERVIEW
The FY 2022/23 Adopted Budget for the Fleet & Equipment Services is $549k, a decrease of $202k or 27 percent, compared to the FY 2021/22 projected year end. The decrease is attributable largely to the decline in vehicles purchased compared to last FY. According to the Fleet long term plan, year to year swings in expenditures are to be expected. In FY 2015/16 a three-year plan was developed which informed the annual funding requirement. In FY 2018/19, the long-term plan was increased to 10 years to provide better long term financial planning.
Pursuant to the City’s Fund Balance and Reserve Policy, the unrestricted fund balance in Fleet & Equipment is intended to help pre-fund large purchases and repairs and avoid big annual swings in funding needs. In FY 2021/22, the fund balance will decrease and is estimated to end the year at $23k. Staff is actively pursuing USDA grant funds to pay up to 55 percent of the fleet purchases similar to the Vac Truck purchased last fiscal year.
ISF - FLEET & EQUIPMENT SERVICES _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FLEET & EQUIPMENT SERVICES DEPARTMENTAL BUDGET SUMMARY
FUND 522
DEPARTMENT: 4550
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Expenditure:
Personnel Services $ 144,542 $ 137,689 $ 146,001 $ 125,721 -14% Non-Personnel Services 204,843 516,300 519,200 423,300 -18% Total Departmental Expenditure 349,385 653,989 665,201 549,021 -17% Net Expenditure (349,385) (653,989) (665,201) 549,021 -183% Cost Allocation
Revenue - Personnel Allocations (255,422) (384,676) (384,676) (409,513) 6% Net Cost Allocation (255,422) (384,676) (384,676) (409,513) 6% Net Expenditure $ (93,963) $ (269,313) $ (280,525) $ 139,508 -150% BUDGET DETAIL:
Fund #522
Department: 4550
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
0100 Salaries & Wages $ 67,354 $ 65,851 $ 69,850 $ 67,850 -3% 0200 Employee Benefits 66,952 59,959 64,272 45,991 -28% 0801 Salary/Benefit Allocation 10,236 11,879 11,879 11,879 0% Personnel Services 144,542 137,689 146,001 125,721 -14% 0319 Professional Services 2,619 2,000 2,000 2,000 0%
0351 Equipment Repair & Maint 8,145 6,000 6,000 6,000 0% 0352 Vehicle Repair & Maint 35,502 35,000 38,000 32,000 -16% 0366 Travel/Training Reimbursement - 500 500 500 0%
0375 General Supplies 1,375 1,200 1,200 1,200 0%
0381 Small Tools & Equipment 531 600 500 600 20%
0382 Fuel & Lubricants 62,449 83,000 83,000 90,000 8%
0742 Vehicles 0 388,000 388,000 291,000 -25%
Non-Personnel Services 204,843 516,300 519,200 423,300 -18% Total Fleet Services $ 349,385 $ 653,989 $ 665,201 $ 549,021 -17% ISF - FLEET & EQUIPMENT SERVICES _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Unit No. Make Yr. Model Hours/Miles FY 21/22
FY 22/23
Adopted
FY 23/24
Projected
FY 24/25
Projected
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
FY 30/31
Projected
FY 31/32
Projected
New New 2021 Generator $85,000
New New 225,000$
WWT31 NISSAN 2007 FRONTIER 64,414 $37,000
48 FORD 2008 Ranger 80,830 37,000 $
WT1 Dodge 2005 1500 Q. CAB 60,618 $30,000
PW8 JOHNDE 1985 BACKHOE 5,949 $140,000
PW16 FORD 2006 F-150 X-TRA 73,402 $30,000
PW46 STERLING 2020 Vactor 2,576
PW1 CHEV. 2000 3500 Flatbed 44,143 $90,000
CHE121 FORD 2006 ESCAPE 59,407 $38,000
PW5 FORD 2006 F-250 SERV. 81,415 $60,000
$225,000 $127,000 $97,000 $255,000 $30,000 $38,000
PD745 FORD 2020 Ford Van 1,135 $70,000
PD735 FORD 2005 CROWN VIC 89,424 $56,000 $60,000
PD747 FORD 2009 ESCAPE 127,041 $36,000 $45,000
PD744 FORD 2008 RANGER (hybrid) 55,563 $44,000
PD1302 FORD 2011 CROWN VIC 93,103 $60,000
PD1301-K9 FORD 2011 CROWN VIC 74,021 $60,000
PD1403 FORD 2014 INTERCEPTOR 81,966 $61,000
PD501 FORD 2015 INTERCEPTOR 60,435 $61,000
PD500 FORD 2015 INTERCEPTOR 65,201 $63,000
PD509 FORD 2015 TAURUS 109,956 $55,000 $60,000
PD503 FORD 2015 INTERCEPTOR 49,377 $63,000
PD510 FORD 2015 TAURUS 26,398 $44,000PD502 FORD 2015 INTERCEPTOR 35,072 $60,000 PD507 FORD 2016 INTERCEPTOR 36,271 $60,000
PD508 FORD 2016 INTERCEPTOR 27,193 $60,000
PD513 FORD 2018 INTERCEPTOR 13,826 $62,000
Police Sub-Total $147,000 $164,000 $122,000 $63,000 $107,000 $120,000 $60,000 $62,000 $0 $0 $235,000 $372,000 $291,000 $219,000 $318,000 $137,000 $158,000 $60,000 $62,000 $0 $0 $235,000 Total Replacement Costs Vehicle Replacement Plan
Public Works Sub-Total
Dump Truck (10Yard)
ISF - FLEET & EQUIPMENT SERVICES _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
INTRODUCTION
The City of Fort Bragg and the Fort Bragg Municipal Improvement District No. 1 (collectively referred to as the “City”) have adopted the following “Debt Management Policy” which is intended to guide decisions related to debt issued by the City. Debt issuance should be evaluated on a case-by-case basis as well as within the context of the City’s overall capital structure and policy objectives. Adherence to the Debt Management Policy is necessary to ensure that the City maintains a sound debt position and that it protects the credit quality of its debt obligations.
GOALS AND OBJECTIVES
The Debt Management Policy formally establishes parameters for issuing debt and managing a debt portfolio which recognizes the City’s specific capital improvement needs, ability to repay financial obligations, and legal, economic, financial and capital market conditions. Specifically, the Debt Management Policy is intended to assist the City in the following:
• Promoting sound financial management through accurate and timely information on financial conditions,
• Evaluating critical debt issuance options,
• Protecting and enhancing the City's credit rating.
The policies outlined in the Debt Management Policy are a tool to help ensure that adequate financial resources are available to support the City’s long-term capital needs.
PRINCIPLES OF DEBT MANAGEMENT AND DEBT ISSUANCE
Factors to be considered when evaluating issuance or refunding of debt will include:
• Intergenerational equity,
• Compliance with the City’s reserve policies,
• Cost of on-going maintenance of new projects,
• Forgone interest earnings from the use of cash reserves or investments, • Debt service requirements and affordability.
• The City will manage its debt to ensure high credit quality, access to capital markets, and financial flexibility.
• The City will seek to fund a portion of its overall capital program from current resources (pay-asyou-go) and reserves, depending upon the specific projects, annual budgetary constraints and availability and rate of investment earnings.
• The City will consider the use of debt in those cases where public policy, equity, and economic efficiency favor debt over cash (pay-as-you-go) financing. • The City will not construct or acquire a facility or capital improvement if it is unable to adequately
CITY OF FORT BRAGG
DEBT MANAGEMENT POLICY
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
provide for the subsequent annual operation and maintenance costs of the facility. • The City will not fund working capital (general fund) reserves, or operating and maintenance costs through the issuance of debt.
• The City will utilize a multi-year capital financing plan to determine the affordability of debt. The capital financing plan will provide a multi-year forecast which shall include, but not be limited to; description of sources of funds; availability of current revenues, timing of capital projects, and debt service requirements.
STANDARDS FOR USE OF DEBT FINANCING
City Council Consideration. The City Council shall endeavor to receive sufficient information about debt financing to understand the short- and long-term ramifications of each debt issuance. The Council shall meet as necessary with the City Manager, Finance Director and other appropriate advisors, if deemed necessary, for the purpose of reviewing and making a final determination related to each debt issuance.
Long-Term Capital Projects. The City Council will consider the use of debt to finance long-term capital projects only when paying for the facilities or equipment over their useful life and concurrent with the benefits derived from the use of such facilities, and when project revenues or specific resources will be sufficient to service the long-term debt. The final maturity of the bonds shall not exceed the expected useful life of each project.
Special Circumstances for Debt Issuance. Debt may be used in special circumstances for projects other than long-term capital projects (as an example, for pension obligations) only after careful policy evaluation by the City.
Debt Financing Mechanisms. The City will seek to utilize the most cost advantageous financing alternative available, taking into consideration policy objectives. The Finance Director shall evaluate the use of all financial alternatives available, including, but not limited to long-term debt, pay-as-yougo, joint financing, reserve fund releases, lease-purchase, special districts, special assessments, state and federal aid, tax-exempt leasing, public/private partnerships, and State revolving loan programs.
The recommendation of the Finance Director shall be submitted to the City Manager and a staff recommendation shall be submitted to the Council.
Methods of Issuance. The City will determine, on a case-by-case basis, whether to sell its bonds competitively or through negotiation.
Credit Quality. All City debt management activities will be conducted to receive the highest credit ratings possible, consistent with the City’s financing objectives and, at a minimum, to maintain current credit ratings assigned to the City's debt by the major credit rating agencies.
Debt Capacity. The City will carefully monitor its level of general purpose debt. Because the City’s general purpose debt capacity is limited, it is important that the City only use general purpose debt financing for high-priority projects where other financing methods cannot be used. In evaluating debt capacity, general purpose annual debt service payments shall not exceed 10% of General Fund revenues. The City’s Enterprise Fund debt capacity will be evaluated as an integral part of the City’s rate review and setting process. The City will set Enterprise Fund service rates at levels needed to fully cover debt service, operations, maintenance, administration and capital improvement requirements.
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FINANCING CRITERIA
When the City determines that the use of debt is appropriate, the following criteria will be utilized to evaluate the type of debt to be issued:
Pay-As-You-Go Financing. The City will consider Pay-As-You-Go Financing if current revenues and adequate fund balances are available or project phasing can be accomplished. Other factors to be considered include: current debt levels, the effect of additional debt on the City’s credit rating, anticipated difficulties in marketing debt, and stability of market conditions.
Long-Term Debt. The City may issue long-term debt, when required capital improvements cannot be financed from current revenues or reserves without having an impact on the City’s financial stability and/or operating flexibility. Long-term borrowing should not be used to finance current operations or normal maintenance and repairs.
Variable Rate Debt. To maintain a predictable debt service burden and rate structure, the City may give preference to debt that carries a fixed interest rate. The City, however, may consider variable rate debt, especially in periods of high interest rates, or when the revenue stream for repayment is variable.
Interfund or Short-Term Debt. Interfund or short-term borrowing may be utilized for temporary funding of operational cash flow deficits or anticipated revenues. Short-term debt may be used when it provides an interest rate advantage or as interim financing until market conditions are more favorable.
TERMS AND CONDITIONS OF BONDS
The City shall establish all terms and conditions relating to the issuance of bonds, and will control, manage, and invest all bond proceeds. Unless otherwise authorized by the City Council, the following shall serve as bond requirements.
Maturity/Term. All capital improvements financed through the issuance of debt will be financed for a period not to exceed the useful life of the improvements, but in no event will the term exceed 40 years.
Debt Service Structure. Debt issuance shall be planned to achieve relatively rapid repayment of debt while still matching debt service to the useful life of facilities. The City shall avoid the use of bullet or balloon maturities except in those instances where these maturities serve to meet aggregate debt service structuring objectives. Debt service should be structured primarily on an aggregate level annual basis, as opposed to on an escalating or deferred basis.
Coupon Structure. Debt may include par, discount, premium and capital appreciation bonds. Discount, premium, and capital appreciation bonds must be demonstrated to be advantageous relative to par bond structures.
Call Provisions. The City’s securities should include an optional call feature, which typically is no later than 10 years from the date of delivery of the bonds. The City will avoid the sale of non-callable bonds absent careful evaluation by the City and its financial advisor with respect to the value of the call option.
Bond Insurance / Credit Enhancement. The City shall have the authority to purchase bond insurance or credit enhancement when such purchase is deemed prudent and advantageous. The determination shall be based on the net present value debt service cost comparison of insured/enhanced bonds versus uninsured/unenhanced bonds.
Debt Service Reserves. A reserve fund shall be funded from the proceeds of each series of bonds, subject to federal tax regulations and in accordance with the requirements of credit enhancement providers, rating agencies, and investor demands. The reserve fund shall be treated as a Restricted Reserve as defined in the City Reserve Policy. The City shall have the authority to purchase reserve equivalents (i.e., the use of a reserve fund surety) when such purchase is deemed prudent and DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
advantageous. Such equivalents shall be evaluated in comparison to cash funding of reserves on a net present value basis, taking into account the impact of investments and arbitrage rebate considerations.
REFINANCING OUTSTANDING DEBT
The Finance Director shall analyze outstanding bond issues for refunding opportunities that may be presented by underwriting firms. The City will consider the following issues when analyzing possible refunding opportunities:
Debt Service Savings. The City will refund debt when it is in the best financial interest of the City to do so. The City shall evaluate each refunding opportunity based on net present value savings, which shall take into account foregone interest earnings, all costs related to the refinancing, and arbitrage implications (i.e., net-to-net savings).
Restructuring. The City will only consider restructuring when it can be demonstrated that a proposed structure will assist the City in meeting at least one of several goals, including: meeting unanticipated revenue expectations, achieving cost savings, mitigating irregular debt service payments, releasing reserve funds or removing restrictive bond covenants.
Term of Refunding Issues. The City will refund bonds within the term of the originally issued debt.
However, the City may consider maturity extension when necessary to achieve a desired outcome, provided that such extension is legally permissible. The City may also consider shortening the term of the originally issued debt to realize greater savings. The remaining useful life of the financed facility and the concept of intergenerational equity should guide this decision.
Escrow Structuring. The City shall utilize the least costly securities available in structuring refunding escrows.
Arbitrage. The City shall take all necessary steps to optimize escrows and to minimize negative arbitrage in a refunding escrow, including evaluating the risks and benefits of an economic versus legal defeasance.
MARKET RELATIONSHIPS
Rating Agencies and Investors. The Finance Director shall be responsible for maintaining the City’s relationships with rating agencies (i.e., Moody’s Investors Service, Standard & Poor’s and Fitch).
Continuing Disclosure. The City shall remain in compliance with Securities Exchange Commission (SEC) Rule 15c2-12 by filing its annual financial statements and other financial and operating data for the benefit of its bondholders within the deadlines imposed by Rule 15c-2-12. The City shall provide this information to the Municipal Securities Rulemaking Council (MSRB) Electronic Municipal Market Access Website (www.emma.msrb.org). The City will make this information available on its website.
Record Keeping/Reporting. The City shall maintain a repository for all debt-related records, which includes: all official statements, ordinances, indentures, trustee reports, leases, etc. for all City debt in electronic format. To the extent that official transcripts incorporate these documents, possession of a transcript will suffice.
Arbitrage Rebate. The City will account for all interest earnings in debt-related funds. The use of bond proceeds and their investments shall be monitored to ensure compliance with all debt covenants, legal requirements, and IRS arbitrage regulations. The City will endeavor to make investments that maximize the amount of the interest earnings it can retain (under IRS regulations) for all bond funds.
The Finance Director shall ensure that proceeds and investments are tracked in a manner which facilitates accurate calculation and timely payment of rebates, if applicable.
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
PROCUREMENT AND SELECTION OF FINANCING TEAM
The City shall procure professional services as required to execute financing transactions and to provide advice on non-transaction related work. The City shall establish selection criteria for selecting its financing team members, which include financial advisor, bond counsel, and underwriter. The criteria may include, but are not limited to:
• Professional excellence,
• Demonstrated competence,
• Specialized experience performing similar services for California agencies, • Education and experience of key personnel to be assigned, • Geographic proximity,
• Staff capability,
• Ability to meet schedules,
• Nature and quality of similar completed work of the firm or individual, • Reliability and continuity of the firm or individual.
Note: Definitions to financial terms used in this policy are found in the Glossary section of the budget.
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
CITY OF FORT BRAGG
INTERFUND LOAN POLICY
The purpose of the City’s Interfund Loan Policy is to specify the principles under which interfund loans may be considered and approved. The policy specifies the terms and conditions, it summarizes the due diligence necessary prior to the loan and provides guidance as to the repayment and accounting for these loans. This policy was designed to avoid the problems in interfund loans experienced in the past, facilitate future loans in a structured manner and set clear accounting rules for these loans. The principles of City’s Interfund Loan Policy are as follows:
a. The City Council shall act by resolution to approve any proposed interfund loan. All interfund loans must be documented by formal agreements that specify the terms and conditions. The loan amount shall be approved at the amount minimally necessary to ensure the completion of the project for which the funding is required.
b. All interfund loans shall be interest bearing and the amount of interest to be paid on the loan must be at least equal to the investment earnings the fund making the loan would have received had the loan not occurred.
c. The term of an interfund loan shall be established by the City Council and typically shall not exceed five years.
d. All interfund loan proposals require a feasibility analysis demonstrating that:
• The borrowing fund has the capacity to repay the debt; • The lending fund has the capacity to lend the funds, beyond its own operating and capital needs; and
• The loan does not violate any debt covenants or other provisions of the borrowing and lending funds.
e. As part of the due diligence, each loan proposal must demonstrate that the loan can be repaid. It is important to avoid masking an operating deficiency in one fund with an interfund loan from another fund. This is the centerpiece of the policy, which seeks to avoid loans that fail the fundamental test of performance (repayment) under the contract. • If a feasibility analysis does not show that the loan can be safely repaid, the appropriate recommendation may be a revenue enhancement or another correction of the underlying reason for the funding deficiency. An alternative financing recommendation may be a fund balance donation. This requirement is also intended to identify conflicts with specific restrictions or requirements pertaining to certain funds. Such conflicts may arise from applicable debt covenants, fiduciary requirements on funds held by the City or legal hurdles that the funding needs to overcome.
f. There is to be no prepayment penalty, the interest is to be paid quarterly, and principle payments are subject to the feasibility analysis cash projections. g. The interest expense from interfund loans is to be treated as user fund expense, while the interest income is to be treated as interest revenue to the loaning fund.
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
GENERAL FUND: 2021 LEASE REVENUE BONDS
$11,440,000
City of Fort Bragg Joint Powers Authority
2014 Water Revenue Refunding Bond
110-4390-0611
Date: November 1, 2021
Interest: Semiannual each November and May, commencing November 1, 2022. The interest rate is 3.5% per annum.
Maturity: May 1, 2044
Rating: A+
Purpose: To refinance some or all of the unfunded accrued actuarial liability (UAL) owed by the City to the California Public Employees’ Retirement System (CALPERS) Security: The Bond is secured by leasing the City Hall Building and the City’s Police Department Building.
Fiscal Year Principal Interest Total
FY 22/23 $ 85,000 $ 514,703 $ 599,703
FY 23/24 195,000 61,727 $ 256,727
FY 24/25 265,000 59,630 $ 324,630
FY 25/26 335,000 57,435 $ 392,435
FY 26/27 420,000 55,139 $ 475,139
FY 27/28 490,000 52,737 $ 542,737
FY 28/29 500,000 50,238 $ 550,238
FY 29/30 520,000 47,670 $ 567,670
FY 30/31 525,000 44,982 $ 569,982
FY 31/32 525,000 42,170 $ 567,170
FY 32/33 540,000 39,228 $ 579,228
FY 33/34 555,000 36,150 $ 591,150
FY 34/35 560,000 32,929 $ 592,929
FY 35-44 5,925,000 29,560 $ 5,954,560
$ 11,440,000 $ 1,124,298 $ 12,564,298
*Imputed interest is implied interest; no
interest is charged by the Department of Water Resources Principal Interest Total Fees Total Payment
FY 2022/23 Payments $ 85,000 $ 514,703 $ 599,703 $ 599,703 DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
WATER ENTERPRISE: DEPT OF WATER RESOURCE 0% LOAN
$1,382,784
State of California Department of Water Resources
610-4612
Date: January 1, 2007
Interest: Semiannual each July and January, commencing July 1, 2007. This is an interest free loan.
Maturity: January 1, 2027
Rating: Standard and & Poor’s Not rated.
Purpose: To finance the construction of a project to meet safe drinking water standards.
Security: The loan is secured by revenues from the Water Enterprise Fund.
Fiscal Agent: US Bank Corporate Trust Services
Covenants*: A reserve fund equal to two semiannual payments must be maintained with the Fiscal Agent.
Disclosures: While there are no specific reporting requirements, the Fiscal Agent does request and the City does provide Financial Statements on an annual basis.
Debt Service:
Fiscal Year Principal
Imputed
Interest* Total
FY 06-07 $ 21,745 $ 31,793 $ 53,538
FY 07-08 45,350 61,727 107,077
FY 08-09 47,447 59,630 107,077
FY 09-10 49,642 57,435 107,077
FY 10-11 51,938 55,139 107,077
FY 11-12 54,340 52,737 107,077
FY 12-13 55,540 50,238 105,778
FY 13-14 58,108 47,670 105,778
FY 14-15 60,796 44,982 105,778
FY 15-16 63,608 42,170 105,778
FY 16-17 66,550 39,228 105,778
FY 17-18 69,628 36,150 105,778
FY 18-19 72,849 32,929 105,778
FY 19-20 76,218 29,560 105,778
FY 20-21 79,743 26,035 105,778
FY 21-22 83,432 22,346 105,778
FY 22-23 87,291 18,487 105,778
FY 23-24 91,328 14,450 105,778
FY 24-25 95,552 10,226 105,778
FY 25-26 99,972 5,806 105,778
FY 26-27 51,707 1,182 52,889
$ 1,382,784 $ 739,920 $ 2,122,704
*Imputed interest is implied interest; no
interest is charged by the Department of Water Resources Principal Interest Total Fees Total Payment
FY 2022/23 Payments $ 425,851 $ 18,487 $ 444,338 $ 600 $ 444,938 DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
WATER ENTERPRISE: 2014 REVENUE REFUNDING BOND
$2,962,000
City of Fort Bragg Water Enterprise
2014 Water Revenue Refunding Bond
610-4612
Date: June 5, 2014
Interest: Semiannual each April and October, commencing October 1, 2014. Interest rate is
3.060% per annum.
Maturity: October 1, 2023
Rating: Not available at this time.
Purpose: To refund the 2003 California Statewide Communities Development Authority Water (CSCDA) and Wastewater Revenue Bonds. The CSCDA bonds were issued to refund the 1993 Water System Certificates of Participation which were issued to fund improvements to the City’s water system.
Security: The Bond is secured by revenues from the Water Enterprise Fund.
Required
Coverage Ratio: 1.20
Disclosures: Upon request the City shall provide (i) Audited Financial Statements with (240) days of the end of the Fiscal Year, (ii) annual certification that the City has satisfied the 1.20x coverage ratio, (iii) the approved annual budget of the City within (30) days of the end of the Fiscal Year and (iv) any other financial or operational reports as may reasonably requested and as soon as available.
Fiscal Year Principal Interest Total
FY 14-15 $ 276,000 $ 70,301 $ 346,301
FY 15-16 268,000 78,091 346,091
FY 16-17 276,000 69,768 345,768
FY 17-18 284,000 61,200 345,200
FY 18-19 290,000 52,418 342,418
FY 19-20 300,000 43,391 343,391
FY 20-21 304,000 34,150 338,150
FY 21-22 312,000 24,725 336,725
FY 22-23 320,000 15,055 335,055
FY 23-24 332,000 5,080 337,080
Total $ 2,962,000 $ 454,179 $ 3,416,179
Principal Interest Total Fees Total Payment
FY 2022/23 Payments $ 320,000 $ 15,055 $ 335,055 $ 3,000 $ 338,055 DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
WASTEWATER ENTERPRISE: TREATMENT FACILITY $5,000,000
2018 Wastewater Certificates of Participation
717-4712
Date: October, 2018
Interest: Semiannual each October and April, commencing October 1, 1998. Interest rate is 2.00% per annum.
Maturity: 2058
Rating: TBD
Purpose: To acquire and construct the District’s Wastewater Treatment Facility.
Security: The Certificates of Participation are secured by an Installment Sale agreement between the City and the City of Fort Bragg Joint Powers Financing Authority with the JPFA as Seller and the City as Purchaser. The obligation is secured and payable from net revenues of the Wastewater Enterprise.
Fiscal Agent: US Bank Corporate Trust Services
Disclosures: TBD
Fiscal Year Principal Interest Total
FY 18-19 $ - $ 76,111 $ 76,111
FY 19-20 86,000 99,140 185,140
FY 20-21 87,000 97,410 184,410
FY 21-22 89,000 95,650 184,650
FY 22-23 91,000 93,850 184,850
FY 23-24 93,000 92,010 185,010
FY 24-25 95,000 90,130 185,130
FY 25-26 97,000 88,210 185,210
FY 26-27 99,000 86,250 185,250
FY 27-28 101,000 84,250 185,250
FY 28-29 103,000 82,210 185,210
FY 29-30 105,000 80,130 185,130
FY 30-31 107,000 78,010 185,010
FY 31-32 109,000 75,850 184,850
FY 32-33 111,000 73,650 184,650
FY 33-34 113,000 71,410 184,410
FY 34-35 115,000 69,130 184,130
FY 35-36 118,000 66,800 184,800
FY 36-37 120,000 64,420 184,420
FY 37-38 123,000 61,990 184,990
FY 38-39 3,038,000 647,500 3,685,500
$ 5,000,000 $ 2,274,111 $ 7,274,111
Principal Interest Total Fees Total Payment
FY 2022/23 Payments $ 91,000 $ 93,850 $ 184,850 $ - $ 184,850 2018 CERTIFICATE OF PARTICIPATION
Wastewater System Improvements Project
DEBT MANAGEMENT POLICY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The Water Enterprise is responsible for ensuring the provision of safe, clean water at adequate pressures and volumes to serve residents, businesses and public facilities in the City of Fort Bragg.
SUMMARY OF SERVICES
The services provided by the Water Department include raw water collection, water treatment, and distribution of treated water for domestic and commercial use for Fort Bragg. The Water Enterprise meets and reports water treatment levels of regulatory agencies, provides for water conservation, provides for maintenance and construction of capital improvements, reviews new development projects, assists with public education, and engages in data collection and analysis.
STRATEGIC GOALS AND OBJECTIVES
• Ensure an adequate supply of high quality drinking water to meet existing and future customer needs.
• Manage the City’s water sources in a manner that is protective of both environmental and human health.
• Improve the reliability of the City’s water supply, treatment and distribution system through ongoing maintenance and replacement of aging infrastructure. • Seek grant funding and other low-cost financing for capital projects. • Operate the City’s water system in an efficient and cost-effective manner and establish fair and reasonable utility rates.
FY 2021/22 TOP ACCOMPLISHMENTS
• Installed a Reverse Osmosis filtration unit
• Finished Engineering of the replacement raw water lines • Operated through the worst drought since 1977
• Assisted with the transfer of water from the City of Ukiah to the Mendocino area. • Installed 160 feet of new water main
FY 2022/23 TOP PRIORITIES
• Start Construction on the Water Plant rehabilitation
• Continue to look for new water sources
• Develop a production well at the CV Starr center property • Start construction on the Raw Water Line Replacement Project
FORT BRAGG WATER DEPARTMENT
WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
PERFORMANCE/WORKLOAD MEASURES
INDICATORS FY18 FY19 FY20
WATER
Avg. Number of Customer Accounts billed-Monthly 2,834 2,834 2,834 Water annual demand in thousand gallons 1,976 2,102 1,895 Available supply of water in thousand gallons 21,300 21,300 20,800 Total Customer Service Calls 1,488 1,193 1253
Meter Installs/removals/change outs 14 24 16
Meter Repairs 34 5 1
Leak Investigations 34 29 11
Service Profiles 31 63 65
Turn on/offs 878 891 669
Manual Reads 444 126 126
Misc. 53 55 55
PERSONNEL SERVICES
The Water Enterprise Adopted Budget for FY 2022/23 is $2.8M or a 25 percent increase over the estimated year end FY 2021/22. The increase is attributed to personnel costs increases including COLA’s and step increases.
NON-PERSONNEL SERVICES
Water Enterprise Fund Materials and Services are budgeted to increase by $513k or 58 percent. The water enterprise budget includes an additional $350k Debt payment to pay the 2007 Department of Water Resources Loan off early. The debt matures on January 1, 2027. Paying the debt off early would save $53k in interest payments and put the enterprise in a better position to seek financing options for the larger capital projects planned in the CIP.
Charges for Services Revenues are estimated to decrease by 5 percent. At this same time last year, the City was preparing to declare a water emergency in response to the lack of adequate rainfall during the previous winter and drought-like conditions with water levels at historic lows. The City has continued to closely monitor the amount of rainfall received and forecasted for the coming months. The unexpected rain towards the end of April helped a lot, however, if adequate rainfall isn't received, this will place financial demand on the Enterprise funds revenues as conservative water measures will be in place, causing a reduction in consumption.
Additionally, the two Enterprise Funds waived the last round of scheduled approved rate increases in FY 2020/21, which would have increased Water rates by 5% and Wastewater rates by 3%. The City is currently finalizing the rate study to evaluate the enterprise rates, ensuring the fund's user fees are sufficient to address ongoing operations, upgrades to the Water/Sewer infrastructure, and building up the fund reserves to ensure financial stability.
WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Infrastructure rehabilitation, replacement, and upgrade requirements are necessary to maintain an aging water distribution system. The rate study results will be brought forward to the City Council in June/July 2022.
Moreover, contributed capital of $2.8 million is for the replacement of water meters which is funded by Community Development Block Grants (CDBG)
WATER ENTERPRISE BUDGET SUMMARY
FUND 610
DEPARTMENT: 4610, 4611 & 4612
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget % + /-
Salary and Benefits - 663,921 613,176 667,392 9%
Salary/Benefit Allocation 452,486.15 227,594 227,594 227,594 0% Other Operating Allocations 497,481 502,231 502,231 502,231 0% Non-Personnel Services 737,539 964,025 886,729 1,395,434 57% Total Expenditure 1,687,506 2,357,771 2,229,729 2,792,652 25% Charges for Services 3,656,802 3,135,390 3,144,126 3,002,342 -5% Use of Money & Property 66,700 67,729 40,200 69,800 74% Contributed Capital - - 2,000,000 850,000 -58%
Miscellaneous 3,465 - 64 500 685%
Total Revenue 3,726,967 3,203,119 5,184,389 3,922,642 -24%
NET EXCESS/(DEFICIENCY) OF REVENUES
OVER/(UNDER) EXPENDITURE 2,039,461 845,349 2,954,660 1,129,990 -62% Transfers In 2,370,712 3,739,003 1,597,000 7,954,650 398% Transfers Out (2,506,430) (3,739,003) (1,597,000) (4,080,150) 155% CHANGE IN NET POSITION $ 1,903,743 $ 845,349 $ 2,954,660 $ 5,004,490 69% *To calculate audited change in net position on the full accrual basis subtract depreciation expense. $1,903,743 Less $319,522 (depreciation) equals $1,903,743
$894,986
32%
$502,231
18%
$788,072 - , 0%
28%
$612,442
FY 2022/23 EXPENDITURES BY CATEGORY
(excluding Transfers)
Salaries &
Benefits
Allocation
Other
Operating
Allocations
Machinery &
Eq
Debt Service
WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET EXPENDITURE DETAIL:
Fund #610
Department: 4610, 4611, 4612
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
% + /-
Salaries & Wages - 663,921 613,176 667,392 9%
0801 Salary/Benefits Allocation 452,486 227,594 227,594 227,594 0% Personnel Services 452,486 891,515 840,770 894,986
0311 Legal - 10,000 5,000 20,000 300%
0312 Auditing & Accounting 9,859 9,900 9,900 10,000 1%
0313 Laboratory 13,777 13,500 10,000 15,000 50%
0319 Professional Services 46,910 100,500 88,500 97,500 10% 0320 Dues & Memberships 60 400 400 500 25%
0342 Laboratory Supplies 7,799 12,000 10,000 12,000 20% 0343 Chemicals 31,434 45,500 45,500 50,000 10%
0350 Repair & Maintenance - - - 60,000 100%
0351 Equipment Repair & Maint 13,972 48,000 22,000 37,500 70% 0353 Building Repair & Maint 1,871 3,000 2,500 2,500 0% 0354 Laundry/Cleaning/Janitorial 1,666 1,200 1,200 2,200 83% 0360 Property Premium 17,230 24,122 31,350 40,442 29%
0362 Telephone & Communication 2,476 2,600 2,600 2,800 8% 0366 Training/Travel Reimbursement 2,318 8,000 4,500 11,000 144% 0372 Postage 11,189 10,000 10,000 5,000 -50%
0373 Licenses & Permits 9,303 10,200 18,176 10,000 -45% 0375 General Supplies 41,458 38,000 2,500 63,000 2420%
0376 Medical/Safety Supplies 1,402 1,200 1,000 1,500 50% 0381 Small Tools & Equipment 4,332 10,000 5,500 10,500 91% 0383 Utilities 117,070 120,000 120,000 144,000 20%
0387 PERS UAL additional Payment - 50,000 50,000 25,000 -50% 0499 Depreciation Expense 319,552 - - - 0%
0606 Bad Debt Sent to Collection - (8,000) - (8,000) 100% Materials & Services 653,680 510,122 440,626 612,442 39% 0911 Principal - 395,432 395,432 745,851 89%
0912 Interest 64,133 47,071 47,071 33,542 -29%
0913 Fees 816 3,600 3,600 3,600 0%
64,949 446,103 446,103 782,993 76%
Debt Service 64,949 446,103 446,103 782,993 76%
0741 Machinery & Equipment 18,910 7,800 - - 0%
Non-Routine Maintenance 18,910 7,800 - - 0%
Total Non-Personnel Serv 737,539 964,025 886,729 1,395,434 57% 0322 Fleet Services 38,377 58,348 58,348 58,348 0%
0396 Allocation to IT Int Serv Fund 8,319 13,465 13,465 13,465 0% 0399 Admin Costs Allocation 450,785 430,418 430,418 430,418 0% Other Operating Allocations 497,481 502,231 502,231 502,231 0% Total Water Enterprise
Before Transfers 1,687,506 3,021,691 2,842,905 2,792,652 -2% 0799 Transfer to Other Funds 4,767,246 1,143,169 1,805,193 1,843,630 2% Total Water Enterprise $ 6,454,752 $ 4,164,860 $ 4,648,098 $ 4,636,282 0% WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Water Enterprise Administration Division
Line Item Detail
FY 2022/23
Fund #610 Account Category Adopted
Department: 4610 Detail Detail Budget
Salary & Benefits
610-4610-0101 Salaries & Wages $ 405,256
610-4610-0102 Employee Benefits 262,137
Total Salary & Benefits $ 667,392
Materials & Services
610-4610-0311 Legal 20,000
610-4610-0312 Auditing & Accounting 10,000
610-4610-0319 Utility Billing Professional Services 55,000 Shut off notification $ 430
Water Conservation Campaign 25,000
Bank Fees/Lockbox 29,570
610-4610-0360 Property Insurance 40,442
610-4610-0362 Telephone & Communication 2,800
610-4610-0372 Postage 5,000
610-4610-0387 Miscellaneous - Section 115 Trust Contribution 25,000 Total Material & Services $ 158,242
Other Expenditures
610-4610-0606 Bad Debts Sent to Collection (8,000)
Total Other Expenditures $ (8,000)
Allocations
610-4610-0396 IT Internal Service Fund 13,465
610-4610-0322 Fleet Services 58,348
610-4610-0399 Admin Costs Allocation 430,418
610-4610-0801 Salary/Benefits Allocation 227,594
Total Allocations $ 729,825
Total - Water Enterprise Administration Division $ 1,547,459 WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Water Enterprise Maintenance Division
Line Item Detail
FY 2022/23
Fund #610 Account Category Adopted
Department: 4611 Detail Detail Budget
Materials & Services
610-4611-0366 Training/Travel Reimbursement $ 5,000
610-4611-0375 General Supplies 60,000
610-4611-0381 Small Tools & Equipment 3,500
Total Materials & Services 68,500
WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Water Enterprise Treatment Division
Line Item Detail
FY 2022/23
Fund #610 Account Category Adopted
Department: 4612 Detail Detail Budget
Materials & Services
610-4612-0313 Laboratory $ 15,000
Analysis $ 8,500
License 1,500
Supplies 5,000
610-4612-0319 Professional Services 42,500
PLC Support 10,000
Backflow 4,000
Water Conservation Campaign 25,000
Cathodic Protection maintenanc 3,050
Fire extinguisher maintenance 450
610-4612-0320 Dues & Memberships 500
Operator/lab certification 500
610-4612-0342 Laboratory Supplies 12,000
Backflow 5,500
Cathodic protection maintenace 3,500
Fire extinguher maintenance 3,000
610-4612-0343 Chemicals 50,000
610-4613-0350 Repair & Maintenance 60,000
610-4612-0351 Equipment Repair & Maintenance 37,500
Pumps and controls 15,000
Equipment replacement 10,000
Treament unit parts 7,500
Electrical parts 5,000
610-4612-0353 Building Repair & Maintenance 2,500
610-4612-0354 Laundry/Cleaning/Janitorial 2,200
610-4612-0366 Training/Travel Reimbursement 6,000
610-4612-0373 Licenses & Permits 10,000
SWRCB 6,500
County hazmat fees 1,500
AQMD 2,000
610-4612-0375 General Supplies 3,000
610-4612-0376 Medical/Safety Supplies 1,500
610-4612-0381 Small Tools & Equipment 7,000
610-4612-0382 Fuels & Lubricants -
610-4612-0383 Utilities 144,000
Total Material & Services $ 393,700
(continued on next page)
WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Water Enterprise Treatment Division Cont'd
FY 2022/23
Fund #610 Account Category Adopted
Allocations
610-4612-0322 Fleet Services 58,348
Total Allocations $ 58,348
Debt Service
610-4612-0911 Principal 745,851
610-4612-0912 Interest 33,542
610-4612-0913 Fees 3,600
Total Debt Service 782,993
Transfers Out
To 615 Capital Project, Groundwater Production Wells
To 614, Non-routine maintenance 33,445
To 615, True up Operating Reserve 1,460,222
To 651, Sweep Excess Fund Balance to Ca 349,963
1,843,630
Total - Water Enterprise Treatment Division $ 3,078,671 WATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The Wastewater Enterprise is operated by the Municipal Improvement District No. 1 and is responsible for ensuring the provision of a safe and effective sanitary sewer system to serve residents, businesses and public facilities in the City of Fort Bragg. It also is responsible for the operation of a wastewater treatment facility in compliance with state and federal regulations.
SUMMARY OF SERVICES
Services provided by the Wastewater Enterprise include coordinating operations, monitoring, maintenance and related activities of the wastewater treatment plant and sanitary pumping stations. The Enterprise provides primary and secondary treatment of wastewater as well as treatment and conditioning of the solids removed at the treatment facility resulting in a high-quality effluent that can be discharged to the ocean.
STRATEGIC GOALS AND OBJECTIVES
• Operate and maintain the City’s wastewater collection system and treatment facilities. • Ensure compliance with all regulatory requirements, including discharge limitations, monitoring and reporting, and safety procedures.
• Seek grant funding and other low-cost financing for capital projects. • Manage the City’s wastewater system in a cost-effective and efficient manner.
FY 2021/22 TOP ACCOMPLISHMENTS
• Modifications to old press building in preparation of drying unit, including moving the septage receiving station and reinstalling it.
• Received and placed biosolids drying unit.
• Reorganized operator workload to increase efficiency and accountability. • Mitigated sludge bulking season with minimal impact to effluent. • Very successful and positive inspection from state water board controllers. • Saving $20-40k on completing Disaster Preparedness Assessment and Action Plan report inhouse. • Improved winter biosolids handling.
FY 2022/23 TOP PRIORITIES
• Installation of an onsite sodium hypochlorite system. • Installation and startup of biosolids drying unit.
• Search for solutions to resolve collection system Fats Oils and Grease program issues. • Improve suppression tactics of microthrix filamentous bacteria for the next bulking season. • Complete full condition assessment of the collection system to identify inflow and infiltrations locations.
FORT BRAGG WASTEWATER DEPARTMENT
WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
PERFORMANCE/WORKLOAD MEASURES
INDICATORS FY18 FY19 FY20
WASTEWATER DEPARTMENT
Customer Service calls, wastewater 33 36 52
New customer sewer lines installed 0 2 1
Sewer mains cleaned/flushed in miles 16 18 15
Sewer mains and laterals repaired in number of jobs 9 8 11 Sewer manholes inspected 374 374 363
Sewer spill responses 1 2 5
BUDGET SUMMARY
Personnel Services
The Adopted Budget for Salaries/Wages/Benefits decreased by $29k or 5% primarily due to personnel costs reallocation to the Water Fund, which will be implemented this fiscal year to ensure that nonwastewater work is charged correctly to the appropriate Department. The Cost allocation is then trued up at year-end based on actuals. In prior years, the wastewater fund would budget for both water and wastewater personnel costs and make a transfer at the end of the fiscal year.
Non-Personnel Services
Wastewater Enterprise Fund Materials and Services are budgeted to decrease by approximately $235k or 18% in FY 2022/23. The $300k Bio-solids costs were incurred FY 2021/22, in which the volume of truckloads of bio-solids removal increased in during the year.
Additionally, a $25k budget has been added for a water conservation outreach campaign due to the alarming water levels the City is currently experiencing and a $25k contribution to the CALPERS UAL Payment.
For more detail on the Wastewater Enterprise see the Capital Improvement Program section.
Charges for Services Revenues are estimated to decrease by 5 percent. At this same time last year, the City was preparing to declare a water emergency in response to the lack of adequate rainfall during the previous winter and drought-like conditions with water levels at historic lows. The City has continued to closely monitor the amount of rainfall received and forecasted for the coming months.
The unexpected rain towards the end of April helped a lot, however, if adequate rainfall isn't received, this will place financial demand on the Enterprise funds revenues as conservative water measures will be in place, causing a reduction in consumption.
Additionally, the two Enterprise Funds waived the last round of scheduled approved rate increases in FY 2020/21, which would have increased Water rates by 5% and Wastewater rates by 3%. The City is currently finalizing the rate study to evaluate the enterprise rates, ensuring the fund's user fees are WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
sufficient to address ongoing operations, upgrades to the Water/Sewer infrastructure, and building up the fund reserves to ensure financial stability.
Infrastructure rehabilitation, replacement, and upgrade requirements are necessary to maintain an aging water distribution system. The rate study results will be brought forward to the City Council in June/July 2022.
Municipal Improvement District #1; Wastewater Enterprise Fund 710
Department: 4710, 4711 & 4712
Appropriations & Revenue
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Salaries & Benefits $ 951,090 $ 862,824 $ 812,183 $ 783,665 -4% Salary/Benefit Allocation (264,980) (231,775) (231,775) (231,775) 0% Other Operating Allocations 754,970 790,778 790,778 790,778 0% Non-Personnel Services 785,627 1,295,637 1,278,111 1,042,540 -18% Total Appropriations 2,226,707 2,717,464 2,649,297 2,385,208 -10% Charges for Services 3,587,321 3,201,400 3,275,010 3,122,050 -5% Other Revenue 466,736 60,452 125,900 139,000 10%
Total Operating Revenue 4,054,057 3,261,852 3,400,910 3,261,050 -4%
NET EXCESS/(DEFICIENCY) OF REVENUES
OVER/(UNDER) EXPENS 1,827,351 544,388 751,613 875,842 17% Transfers In 6,087,973 2,155,223 1,095,727 1,623,508 48% Transfers Out (5,051,446) (2,199,959) (1,095,727) (1,804,008) 65% NET CHANGE IN FUND BA$ 2,863,878 $ 499,652 $ 751,613 $ 695,342 -7% * To arrive at audited change in net position on the full accrual basis subtract depreciation expense. $2,053,689 less $816,300 (depreciation) equals $2,047,578 (as published in the FY2020/21 CAFR)
$783,665
27%
$(231,775)
-8%
$790,778
28%
$865,690
30%
$184,850
7%
FY 2022/23 OPERATING EXPENDITURES BY CATEGORY
(EXCLUDING CAPITAL AND TRANSFERS)
Salaries & Benefits
Salaries & Benefits
Allocation
Other Operating
Allocations
Materials & Services
Debt Service
WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET EXPENDITURE DETAIL:
Municipal Improvement District #1; Wastewater Enterprise Fund #710
Department: 4710,4711,4712
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
0101 Salaries & Wages $ 513,802 $ 508,151 $ 485,069 $ 482,291 -1% 0200 Employee Benefits 437,287 354,672 327,114 301,375 -8% Salaries & Benefits 951,090 862,824 812,183 783,665 -4% 3499 (264,980) (227,594) (227,594) (227,594)
0801 Salary/Benefits Allocation - (4,181) (4,181) (4,181) 0% Salary/Benefits
Allocation (264,980) (231,775) (231,775) (231,775) 0%
Personnel Services 686,110 631,049 580,408 551,890 -5%
0312 Auditing & Accounting 15,274 15,300 8,925 10,000 12% 0313 Laboratory 44,947 32,500 32,500 45,000 38%
0319 Professional Services 104,330 412,006 402,006 205,000 -49% 0320 Dues & Memberships - 1,000 1,000 1,000 0%
0343 Chemicals 55,670 73,953 73,953 94,000 27%
0351 Equipment Repair & Maint 52,588 105,000 105,000 79,000 -25% 0353 Building Repair & Maint 7,170 5,000 9,000 9,000 0% 0354 Laundry/Cleaning/Janitoria 911 750 750 700 -7%
0359 Liability Deductible 9,957 - - - -
0360 Property Premium 43,075 60,305 49,798 64,240 29%
0362 Telephone & Communicati 979 930 980 1,000 2%
0366 Training/Travel Reimburse 1,077 6,500 5,500 9,500 73% 0372 Postage 11,189 10,143 12,000 9,000 -25%
0375 General Supplies 28,166 14,500 14,500 16,500 14%
0376 Medical/Safety Supplies 4,066 5,000 5,449 6,500 19% 0377 Boot Expense 1,401 1,600 1,600 2,250 41%
0381 Small Tools & Equipment 10,124 10,000 10,000 11,000 10% 0383 Utilities 198,320 210,000 210,000 220,000 5%
0387 CALPERS UAL Payment - 50,000 50,000 25,000 -50%
0619 Miscellaneous 84,964 - - - -
Materials & Services 687,867 1,028,987 1,007,461 825,690 -18% 0606 Bad Debt Sent to Collectio - (8,000) (4,000) (8,000) 100% Bad Debt - (8,000) (4,000) (8,000) 100%
0741 Machinery & Equipment (361,734) 84,500 84,500 40,000 -53% 0751 Infrastructure 361,734 - - - -
Capital Expenditures - 84,500 84,500 40,000 -53%
0911 Principal - 89,000 89,000 91,000 2%
0912 Interest 97,410 95,650 95,650 93,850 -2%
0913 Fees 350 5,500 5,500 - -100%
Debt Service 97,760 190,150 190,150 184,850 -3%
Non-Personnel Servic 785,627 1,295,637 1,278,111 1,042,540 -18% 0322 Fleet Services 76,949 116,994 116,994 116,994 0%
0396 Allocation to IT Int Serv Fun 22,877 37,030 37,030 37,030 0% 0399 Admin Costs Allocation 655,144 636,754 636,754 636,754 0% Other Operating
Allocations 754,970 790,778 790,778 790,778 0%
2,226,707 2,717,464 2,649,297 2,385,208 -10%
0799 Transfer to Other Funds 5,051,446 2,199,959 1,095,727 1,804,008 65% Total Wastewater Enterprise $ 7,278,152 $ 4,917,423 $ 3,745,024 $ 4,189,216 12% WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 2022/23
Fund #710 Account Category Adopted
Department: 4710 Detail Detail Budget
Materials & Services
710-4710-0312 Auditing & Accounting $ 10,000
710-4710-0319 Professio Bank Fees- Lockbox 30,000
710-4710-0360 Property Premium 64,240
710-4710-0362 Telephone & Communication 1,000
710-4710-0372 Postage 8,000
Total Material & Services $ 113,240
Other Expenditures
710-4710-0606 Bad Debts Sent to Collection (8,000)
Total Other Expenditures (8,000)
Allocations
710-4710-0396 IT Internal Service Fund 37,030
710-4710-0399 Admin Costs 636,754
Total Allocations 673,784
Municipal Improvement District #1
Wastewater Enterprise Administration Division
Line Item Detail
FY 2022/23
Fund #710 Account Category Adopted
Department: 4711 Detail Detail Budget
Materials & Services
710-4711-0351 Equipment Repair & Maint (Sewer parts) 5,000 710-4711-0319 Professional Services 25,000
710-4711-0366 Training/Travel Reimbursement 3,500
710-4711-0375 General Supplies 12,000
710-4711-0381 Small Tools & Equipment 4,000
Total Material & Services $ 49,500
Total - Wastewater Enterprise Maintenance Division $ 49,500 Line Item Detail
Municipal Improvement District #1
Wastewater Enterprise Maintenance Division
WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 2022/23
Fund #710 Account Category Adopted
Department: 4712 Detail Detail Budget
Personnel Costs
Salaries & Wages $ 482,291
Retiree Medical Benefits $ 35,000
Employee Benefits 266,375
710-4710-0801 Salary/Benefits Allocation from General Fund (4,181) 710-0000-3499 Salary/Benefits Allocation to Water Enterprise (227,594) Total Personnel Costs $ 551,890
Materials & Services
710-4712-0313 Laboratory 45,000
710-4712-0319 Professional Services 150,000
Biosolids (3yr contract) $ 144,500
Backflow testing 1,500
Fire extinguisher maintena 1,000
Flow meter calibrations 3,000
710-4712-0320 Dues & Memberships 1,000
710-4712-0343 Chemicals 94,000
710-4712-0351 Equipment Repair & Maintenance 74,000
Lift station fittings 5,000
Pump repair 11,000
Electrical hardware & main 30,000
Small projects and improve 15,000
Stainless steel/PVC hardw 1,500
Boiler Maintenance 1,500
New plant startup 10,000
710-4712-0353 Building Repair & Maintenance 9,000
710-4712-0354 Laundry/Cleaning/Janitorial 700
710-4712-0366 Training/Travel Reimbursement 6,000
710-4712-0372 Postage 1,000
(continued on next page)
Wastewater Enterprise Treatment Division
Line Item Detail
WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FY 2022/23
Fund #710 Account Category Adopted
Department: 4712 Detail Detail Budget
Materials & Services, Continued
710-4712-0373 Licenses & Permits 17,000
Annual fees 12,000
AQMD 3,800
County hazmat 1,200
710-4712-0375 General Supplies 4,500
710-4712-0376 Medical/Safety Supplies 6,500
710-4712-0377 Boot Expense 2,250
710-4712-0381 Small Tools & Equipment 7,000
710-4712-0383 Utilities 220,000
710-4712-0387 Section 115 Trust- UAL Contribution 25,000 Total Material & Services 662,950
Allocations
710-4712-0322 Fleet Services 116,994
Total Allocations 116,994
Debt Service
710-4712-0911 Principal 91,000
710-4712-0912 Interest 93,850
Total Debt Service 184,850
Total - Wastewater Enterprise Treatment Division $ 2,345,208 Municipal Improvement District #1 Cont'd
FY 2022/23
Fund # 714 Account Category Adopted
Department: 4713 Detail Detail Budget
Materials & Services
714-4713-0741 Machinery & Equipment 40,000
Total Material & Services 40,000
Total - Wastewater Enterprise Non-Routine Maintenance $ 40,000 Line Item Detail
Municipal Improvement District #1
Wastewater Enterprise Non-Routine Maintenance
WASTEWATER ENTERPRISE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
OVERVIEW
The C.V. Starr Community Center and Sigrid & Harry Spath Aquatic Facility (C.V. Starr Center) is a 43,000 square foot facility that includes an indoor water park, fitness, exercise and weight rooms and meeting rooms for community use. Its grounds include a dog park, a skateboard park, petanque courts and picnic and BBQ facilities. The City owns the facility and receives restricted sales tax and property tax revenues to help offset the costs of operation, maintenance and capital improvements at the C.V.
Starr Center. These restricted sales and property tax funds are held in the C.V. Starr Enterprise Fund.
SUMMARY OF SERVICES
The City contracts with the Mendocino Coast Recreation and Parks District (MCRPD) for day-to-day operation and maintenance of the C.V. Starr Center.
GOALS AND OBJECTIVES
• Continue to coordinate with the
MCRPD to ensure the efficient and
effective operation of the C.V. Starr
Center in accordance with the
Operating Agreement between the
City and the MCRPD.
• Continue to ensure that financial
procedures and fiscal controls are
effectively implemented to address
accounting, cash handling, payroll
processing, purchasing and procurement, inventory controls, record-keeping, auditing and reporting.
• Coordinate closely with the MCRPD District Administrator to ensure completion of necessary maintenance and repairs and implementation of capital improvement projects.
BUDGET OVERVIEW
The C.V. Starr Center’s annual operating budget is adopted as a stand-alone budget for the facility.
However, the C.V. Starr Enterprise Fund receives special sales tax revenues and property tax revenues that are restricted and used to help offset the costs of operation, maintenance, and capital improvements at the Center. Revenue generated from operating the C.V. Starr Center is collected through user fees, the sale of merchandise, and other miscellaneous sources.
Operating revenues for FY 2022/23 are forecasted to be $2.1 million, which represents a 6% decrease from the FY 2021/22 projected result of $2.3 million. Following the City’s lead, the CV Starr Center budget was developed using a most likely revenue forecasting. The FY 2022/23 budget shows revenues from operations covering approximately 41% of operating expenses. Tax revenues cover the remaining 59% of operations plus all capital spending.
C.V. STARR COMMUNITY CENTER
C.V. STARR COMMUNITY CENTER _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Operating expenditures are costs directly related to the operation of the C.V. Starr Center, such as wages, benefits, utilities, services, and supplies. These expenses are budgeted for FY 2022/23 at $2.5 million, representing a 39% increase over the projected year-end 2021/22. The increase is attributable to the Ultra Violet Disinfection System Replacement at $161k, Domestic Hot Water #1 & #2 at $157k and Watt Stopper at $60k. Due to Fort Bragg’s remote location, a limited number of contractors are likely to bid on the project, and it is probable that the cost will be significantly higher than first anticipated.
For FY 2021/22 and the Adopted Budget, multiple capital projects are scheduled to address some deferred maintenance items.
As can be seen in the table above, The Center is maintaining an Operating Reserve at 25% of the previous year’s operating expenditures and a Capital Repair and Equipment Reserve. In FY2022/23 the Capital Reserve balance will decrease due to needed Capital Improvements to the Center. 21/22 FYE
Projected
FY 2022/23
Adopted
Budget
Beginning Unrestricted Net Position $ 1,489,006 $ 1,781,479 Operating Revenue 394,229 588,882
Sales Tax Revenue 986,000 1,257,000
Property Tax Revenue 268,596 272,625
Non-operating Revenue 622,160 10,000
Operating Expense 1,797,899 2,125,274
Capital Assets - Net of Debt Payments 180,614 377,600
Net Assets $ 1,781,478 $ 1,407,111
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
Operating Reserve $ 1,036,975 $ 662,608
Capital Repair & Equip Reserve 744,503 744,503
Total Reserves $ 1,781,478 $ 1,407,111
C.V. STARR COMMUNITY CENTER _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
C.V. STARR CENTER ENTERPRISE BUDGET SUMMARY
Fund 810
Department: 4812
Appropriations & Revenue
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Personnel Services $ 229,526 $ 962,181 $ 952,732 $ 1,182,621 24% Non-Personnel Services 999,367 1,264,496 1,025,781 1,320,253 29% Total Appropriations 1,228,893 2,226,677 1,978,513 2,502,874 27% Property Tax $ 262,787 $ 260,000 $ 268,596 $ 272,625 2% Sales & Use Tax $ 1,099,510 $ 1,001,874 $ 986,000 $ 1,257,000 27% Other Revenue $ 11,918 $ 463,614 $ 1,016,389 $ 598,882 -41% Total Revenue 1,374,215 1,725,488 2,270,985 2,128,507 -6% NET CHANGE IN FUND BALANCE $ 145,322 $ (501,189) $ 292,472 $ (374,367) -228% BUDGET DETAIL:
Fund #810
Department: 4812
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted Budget
%
+ /-
0101 Salaries, Wages & Benefits 229,526 962,181 952,732 1,182,621 24% 0200 Employee Benefits
Personnel Services 229,526 962,181 952,732 1,182,621 24% 0201 Emp. Benefits - CV Starr 35,194 - - - 0%
0210 Misc Insurance Premium & Fees 52,515 - - - 0%
0312 Auditing & Accting- CV Starr 3,888 - - - 0%
0351 Equipment Repair & Maint 10,340 165,525 161,994 191,424 18% 0383 Utilities 76,877 271,996 350,044 373,100 7%
0319 Utilities 6,497 - - - 0%
0386 Operations 61,249 210,328 290,579 290,579 0%
0385 Outreach - 22,200 17,200 22,200 29%
0399 Admin Coast Allocation- CVSC - 17,097 15,350 55,350 261% 0499 Depreciation Expense 698,075 - - - 0%
0619 Other 200 - - - 0%
0631 General Admin 516 15,350 10,000 10,000 0%
0741 Mchinery & Equipment 29,912 - - - 0%
Materials& Services 975,264 702,496 845,167 942,653 12% 0751 Capital 24,103 562,000 180,614 377,600 109%
Capital 24,103 562,000 180,614 377,600
Total Non-Personnel Services 999,367 1,264,496 1,025,781 1,320,253 29% Total C.V. Starr Enterprise $ 1,228,893 $ 2,226,677 $ 1,978,513 $ 2,502,874 27% C.V. STARR COMMUNITY CENTER _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
$1,182,621
49%
$373,100
15%
$22,200
1%
$191,424
8%
$290,579
12%
$-
0%
$377,600 …
FY 2022/23 EXPENDITURES BY CATEGORY
Personnel Services
Utilities
Outreach
Maintenance
Operations
Other Expense
Capital
C.V. STARR COMMUNITY CENTER _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The City of Fort Bragg actively seeks grants to augment ongoing revenue sources. Over the years, the City has been very successful in obtaining grant funding for various projects, ranging from planning activities to community services and capital projects. All-City departments are involved in seeking and administering grants, and the City has invested considerable resources to ensure sufficient staffing and training to write successful grant applications, implement grant-funded activities, and meet fiscal monitoring and reporting requirements.
The City expects to apply for additional grants for which awards have not yet been announced, and any awards could provide additional funding for activities in the FY 2022/23 budget year. Budget amendments will be processed as needed to reflect grant revenues and expenditures if additional funds are awarded.
GRANT SPECIAL REVENUE FUNDS
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
GRANT PRIOR FY 22/23
AMOUNT YEAR(S) ADOPTED
Fund AWARDED ACTIVITY BUDGET
110 Social Services Grant (PD) 222,348 73,348 149,000
222,348 73,348 149,000
314 MCOG OWP
CBD Parking Feasibility Study-In Lieu Fee 57,062 57,062 CRRSAA-Relief Act Money (HR 133) for 2022 Streets Project 162,000 162,000 Total MCOG OWP 219,062 - 219,062
223 MCOG D1 RSTP
2022 Streets -Street Striping Componenet 206,405 206,405 Total MCOG RSTP 206,405 - 206,405
222 RMRA-Local Partnership Program (LPP)
2022 Streets Project 600,000 600,000
Total RMRA LPP 600,000 600,000
329 Other State Grants
SB-2 Planning Grant $ 160,000 $ 43,877 116,123
REAP 46,410 46,410
LEAP 65,000 65,000
CalRecycle- SB 1383 20,000 20,000
Prop 68- Per Capita (Bainbridge Soccer Fields) 177,952 177,952 469,362 43,877 425,485
330 Other Federal Grants
Economic Development Administration (EDA) 137,500 69,825 67,675 U.S. Department of Agriculture
USDA - Fleet - 213,400 160,050
137,500 283,225 227,725
319 Department of Water Resources (DWR)
Raw Water Line $ 8,800,000 $ 4,055,000
8,800,000 - 4,055,000
332 Other Grants
HEAP - Homeward Bound Program 12,686 11,899 -
12,686 11,899 -
333 CDBG 2017 Grant
2017 NOFA:
Cypress Street Parents & Friends Housing Project 3,433,620 319,203 3,114,417 General Administration 212,016 136,220 75,796
Total 2017 NOFA 3,645,636 455,423 3,190,213
SPECIAL REVENUE FUNDS - GRANTS
FY 22/23 GRANTS IN PROGRESS
Description
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
GRANT PRIOR FY 22/23
AMOUNT YEAR(S) ADOPTED
Fund AWARDED ACTIVITY BUDGET
334 CDBG 2020 Grant(s)
2020 NOFA:
BALP 450,000 - 450,000
BALP Activty Delivery - Staff Time 25,000 - 25,000
BALP General Administration 25,000 - 25,000
Mill Site 93,004 23,405 69,599
Mill Site General Administration 6,996 3,498 3,498
Fire Station Planning 190,376 - 190,376
Fire Station General Administration 13,326 - 13,326
Code Enforcement 418,457 96,968 152,000
Code Enforcement General Administration 29,292 15,144 10,000 Micro Financial Assistance 115,000 - 115,000
Micro FA General Administration 2,000 - 2,000
Total 2020 NOFA 1,368,451 139,015 1,055,799
CDBG 2020 OTC Grant
Water Meter Replacement Project - Admin Budget 81,082 20,000 61,082 Water Meter Replacement Project - CIP Budget $ 2,863,283 2,000,000 850,000 2,944,365 2,020,000 911,082
335 CDBG-CV Grants
Coronavirus Response:
Utility Assistance Program 129,560 40,000 89,560
Utility Assistance General Administration 21,304 2,000 10,000 Utility Assistance Activity Delivery 26,630 5,841 15,000 BALP-CV 201,969 119,906 82,063
BALP-CV Activity Delivery - Staff Time 11,880 5,000 6,880 BALP - CV General Administration 23,761 8,000 15,761
Total 2017 NOFA 415,104 180,747 219,264
336 AMERICAN RESCUE PLAN FUND
ARPA 2021
Earmarked for Broadband 1,744,162 - -
Total 1,744,162 - -
Total FY 22/23 Grant Activity $ 20,785,081 $ 3,207,535 $ 11,259,035 Description
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund
No. Grant Special Revenue
314 Mendocino Council of
Governments (MCOG)
Overall Work Program
(OWP) Grants
314
Coronavirus Response
and Relief
Supplemental
Appropriations Act of
222
RMRA-Local
Partnership Projgramm
LPP
223
Mendocino Council of
Governments (MCOG)
Regional Surface
Transportation
Program (RSTP)
RMRA has two apporionment accounts LPP money is only
awarded on a project specfic bases after review and
confirmation of application
The City's 2022 Streets Project has been awarded $600,000 in LPP funds for thhe 22/23 FY
Description
MCOG allocates funds to local agencies in Mendocino County for transportation planning and technical assistance through its Overall Work Program (OWP). In FY 2022/23, the City will have one active MCOG OWP project:
2022 Streets Project -Street Striping Component. This includes two years of D1-RTIP money from FY 17/18 & 18/19
distribution years.
Central Business District Parking Evaluation. The award amount is $57,062 and the City will match $3450 from Fund 121 (in-lieu Parking Fees) as this study aims to evaluate and correct the parking codes and in-lieu fee moratorium
MCOG is the Pass through agency for each organizations
share of the CRRSAA money for transportation projects.
The CRRSAA award amount is $162,000 and these funds will be used to cover a portion of the 2022 Streets Project
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund
No. Grant Special Revenue
329 Other State Grants
●
$20,000
●
$177,952
●
$160k to accelerate housing production.
●
●
330 Other Federal Grants
●
Department of Water
Resources (DWR)
●
Local Early Action Planning Grant (LEAP) $62,693
Regional Early Action Planning Grant (REAP) $46,410
In the 2019-20 Budget Act, Governor Newsom allocated grant funds to all cities, counties, and regions to do their part by prioritizing housing production to meet identified needs of every community. The City prioritized this funding toward the development of a rural, coastal and regional community land trust pilot program to develop long-term affordable housing solutions to households earning up to 120% of the area median income.
DWR through the Urban and Multibenefit Drought Relief Grant Program The City of Fort Bragg in Mendocino County will receive $8.8 million for structural lining and reconstruction of 9,250 feet of pipeline that supplies over half the water used by the city, which faced acute water supply challenges earlier this year. The project will strengthen resilience by ensuring reliable delivery of water during future drought events.
CalRecycle SB 1383
SB-2 Planning Grant
In the 2019-20 Budget Act, Governor Newsom allocated grant funds to all cities, counties, and regions to do their part by prioritizing housing production to meet identified needs of every community. The City prioritized this funding toward the development of a rural, coastal and regional community land trust pilot program to develop long-term affordable housing solutions to households earning up to 120% of the area median income.
U.S Department of Agriculture(USDA) - $3,388,000
Prop 68- Per Capita (Bainbridge Soccer)
This is a rural assistance grant provided by the United States Department of Agriculture (USDA)
Description
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund
No. Grant Special Revenue
333 Community
Development Block
Grant Funds 2017
●
334 Community Development Block Grant Funds 2020
●
336
● ARPA FUNDS $1,744,162
America Rescue Plan Act - 2021
This Special Revenue Fund accounts for funding authorized by the federal American Rescue Plan (ARP) Act. The funds have been earmarked for Broadband Infrastructure.
Description
2020 NOFA
The 2020 CDBG grant awards provide:
• $203,702 to assist the Fort Bragg Fire Protection Authority with the planning activities for the Fire Station Rehabilitation Project;
• $447,749 for a Code Enforcement program to better
respond to the code related health and safety needs of the community;
• $100,000 for Mill Site Planning activities;
• $500,000 to fund a Business Assistance Loan Program
activity to assist Fort Bragg businesses;
• $117,000 to fund a Microenterprise Financial Assistance Program to assist microenterprise businesses.
Under 2020 CDBG program the City also applied for the
following activity and await an award response:
• $2,994,365 to fund the Water Meter Replacement Project. 2017 Super NOFA: $3,645,636
The Cypress Street Residential Care Facility for the Elderly Project was awarded at $3,038,869 in July 2018. The facility will be comprised of three, four-bedroom, three-bath
residential units that will be constructed to be full accessible and equipped for aging, disabled clients. The Project is expected to commence in FY20/21 and be completed in FY
21/22. All grant expenditures related to the project must be expended by July 31, 2023.
GRANTS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund No. Fund Type
116 General Plan Maintenance Fee
117 Housing Trust Fund
120 Parking
121 Parking In-Lieu Fees
122 Parkland Monitoring and
Reporting
124 State Tobacco License Fee
125 State Disability Access Fee
139 COPS AB1913
(continued)
To account for funds received under California SB-1186 which mandates a State fee of $3 on any applicant for or renewal of a local business license, permit or similar instrument when it is issued or renewed. The fee applies to applications and
renewals filed between January 1, 2013 and December 31, 2018. 30% of the collected fees are remitted to the California Division of the State Architect while 70% are retained to help increase the number of Certified Access Specialists in the City and to facilitate compliance with construction-related
accessibility requirements.
Special Revenue Funds account for revenues received that have special restrictions placed on their use or are committed to expenditure for specified purposes either through statute or by Council policy. The City has a number of different special revenue funds which are part of the non-operating budget. The City’s nonmajor special revenue funds include the following:
To account for General Plan Maintenance Fee revenue which is required to be used for costs related to the update of the City’s General Plan and zoning code.
To account for Inclusionary Housing In-Lieu fee revenue which is required to be used for affordable housing activities.
To account for parking permit revenues and the cost of
maintaining City-owned public parking lots.
To account for payments made by downtown property owners in lieu of providing on-site parking. Accumulated funds must be used for activities related to providing off-street parking facilities in the central business district. The requirement for payment of parking in-lieu fees was temporarily suspended by the City Council through December 31, 2017.
To account for payments made by Georgia Pacific in
connection with the City's acquisition of Noyo Headlands Park property to cover costs associated with on-going monitoring and reporting requirements related to the environmental
To account for fees and fines associated with the City's Tobacco Retailer licensing program.
Description
To account for monies received from the State for law
enforcement services under the Citizens Option for Public Safety (COPS) Program established by AB 1913
SPECIAL REVENUE SUMMARY
SPECIAL REVENUE FUNDS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund No. Fund Type
146 OJP Bulletproof Vest
Partnership Grant
167 Asset Forfeiture
176 RDA Housing Successor
190 Construction/Demolition
Ordinance Revenue
220 Waste Management Community
Benefit Revenue
221 Gas Tax- Federal
222 RMRA-Gas Tax (State)
223 Regional Surface Transportation
Program (RSTP) D1
230 Traffic & Safety
250 Street and Alley Repairs
280 Parcel Tax, Fire Equipment
285 OJ Park Maintenance
To account for the City’s share of State of California’s Highway User Tax collected by the State. These revenues are legally restricted to the maintenance and improvement of City roads and streets.
To account for monies obtained from seized assets of criminal activities. The funds are used solely to support law enforcement purposes.
SPECIAL REVENUE FUNDS, Cont'd
Description
To account for deposits that are made in accordance with the City's Construction & Demolition Ordinance. Deposits are refunded if recycling goals are met. Otherwise, the deposits are forfeited and retained in the special revenue fund. The funds may used to improve solid waste recycling facilities, and to provide other related education and programs within the City.
To account for a one-time payment received from Waste
Management at the time its franchise agreement for solid waste collection services within the City was extended. The City Council may designate the funds for community benefit purposes. To date, this fund has been used to help offset costs associated with the Noyo Center for Marine Science initiative, the Town Hall Remodel Project and the Downtown Wi-Fi Project.
To account for monies received under the Bulletproof Vest Partnership Grant Act. This program is designed to pay up to 50% of
To account for Regional Surface Program (RSTP) D1 funds. The purpose of the program is to provide funding to local jurisdiction for a wide variety of transportation planning and improvements projects, such as research, planning, construction, improvement,
maintenance, and operation of public streets and highways (and their related public facilities for non-motorized traffic.)The City currently has D1 funds available to claim from MCOG in the amount of $283k; it is anticipated that this balance will increase in FY 2017/18 by approximately $98k
To account for monies received from a parcel tax which is restricted to the purchase of Fire Equipment. The parcel tax was renewed by the voters in 2015.
To account for the City's share of California's Highway User Tax collected by the State. These revenues are legally restricted to the maintenance and improvements of City roads and streets.
This fund accounts for revenues from a one-time gift to the City by the heirs of Otis Johnson for use on special projects and/or maintenance activities at Otis Johnson Wilderness Park.
To account for revenues retained by the Fort Bragg Redevelopment Agency Successor Agency in connection with the winding-down of the former Redevelopment Agency. Funds must be expended on activities related to the development, retention or rehabilitation of affordable housing in Fort Bragg.
To account for revenue received from traffic fines which is restricted to City street repairs and traffic safety.
To account for revenue received from a special half-cent sales tax which is restricted to City street and alley repairs.
SPECIAL REVENUE FUNDS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
SPECIAL REVENUE FUNDS - RESTRICTED
FY 2021/22 FY 2021/22 FY 2022/23
FY 2020/21 AMENDED FYE ADOPTED
Fund Fund Description AUDITED BUDGET PROJECTED BUDGET
116 General Plan Maintenance Fee $ 32,230 $ 65,000 $ 30,000 30,000 117 Housing Trust Funds 3,000 3,000 - -
125 State Disability Access Fee 148 - (155) (168)
139 COPS AB1913 Allocation 156,742 155,947 155,947 160,000 167 Asset Forfeiture 25,495 35,000 35,000 14,800
176 RDA Housing Successor 250,000 2,500 - -
221 Highway User Tax (Gas Tax) 128,744 250,000 269,264 240,494 222 RMRA-Gas Tax 137,685 146,155 153,459 168,886
230 Traffic & Safety 3,831 7,669 3,200 4,100
250 Street/Alley Repair Sales Tax 216,691 11,200 88,788 70,720 280 Fire Equipment Fund - - - -
Total - Restricted Funds $ 954,566 $ 676,471 $ 735,503 $ 688,832 SPECIAL REVENUE FUNDS _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
OVERVIEW
The Fort Bragg Redevelopment Successor Agency and its Oversight Board are responsible for winding down the functions of the former Fort Bragg Redevelopment Agency. As a result of legislation enacted in 2011, all Redevelopment Agencies (RDAs) in California were dissolved and the assets, liabilities and costs associated with the dissolution are now administered by Successor Agencies. Property tax revenues previously allocated to the RDAs are now used to pay required payments on existing bonds, other obligations, and pass-through payments to local governments (defined as enforceable obligations). The remaining property tax revenues (amounts exceeding the enforceable obligations) are retained by the County and allocated back to cities, counties and special districts.
Each Successor Agency (SA) has an Oversight Board that supervises its work. The Oversight Board is comprised of representatives of the local agencies that serve the redevelopment project area: the City, county, special districts, and K-14 educational agencies. Oversight Board members have a fiduciary responsibility to holders of enforceable obligations, as well as to the local agencies that would benefit from property tax distributions from the former redevelopment project area.
The SA reports enforceable obligations to the California Department of Finance (DOF) on an annual basis (starting in FY 2016/17). The enforceable obligations are subject to approval by the DOF. The City can report costs each year for administration of the SA and winding down of enforceable obligations, subject to approval by the Oversight Board and DOF. If SA activities are reduced by the Oversight Board or by the DOF, through the disallowance of enforceable obligations, the administrative costs may be reduced accordingly. In FY 2016/17, the State of California began reducing the Fort Bragg Redevelopment Successor Agency’s allowable administrative costs. The City received approval for $128,275 of administrative costs for the period July 1, 2022 through June 30, 2023.
Fort Bragg Redevelopment Successor Agency
Fund 175
Department: 4810
Expense & Revenue
Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
Expense $ 228,240 $ 383,950 $ 382,989 $ 386,475 1%
Total Expense 228,240 383,950 382,989 386,475 1%
Redevelopment Property Tax Trust 382,100 383,950 382,989 386,475 1% Total Revenue 382,100 383,950 382,989 386,475 1%
FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY
FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
BUDGET DETAIL:
Fund #175
Department: 4810
Object Description
FY 2020/21
Audited
FY 2021/22
Amended
Budget
21/22 FYE
Projected
FY 2022/23
Adopted
Budget
%
+ /-
0312 Auditing & Accounting $ 3,659 $ 4,024 $ 3,064 $ 3,100 1% Materials& Services 3,659 4,024 3,064 3,100 1%
0399 Successor Agency-RDA Admin All $ 123,073 $ 123,376 $ 123,376 $ 125,175 1% Allocations 123,073 123,376 123,376 125,175 1%
0911 Principal $ - $ 165,000 $ 165,000 $ 170,000 3%
0912 Interest Expense $ 99,748 $ 89,900 $ 89,900 $ 86,550 -4% 0913 Fees $ 1,760 $ 1,650 $ 1,650 $ 1,650 0%
Debt Service 101,508 256,550 256,550 258,200 1%
Total Sucessor Agency $ 228,240 $ 383,950 $ 382,989 $ 386,475 1% $3,100
1%
$125,175
32%
$258,200
67%
FY 2022/23 EXPENDITURES BY CATEGORY
Materials& Services
Allocations
Debt Service
FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
$4,040,000
Fort Bragg Redevelopment Successor Agency
Tax Allocation Bonds – Series 2015 Refunding
Date: February 1, 2015
Interest: Semiannual each September and March, commencing September 1, 2015.
Interest rates range from 2.0% to 3.25%.
Maturity: September 1, 2036
Rating: Standard and & Poor’s APurpose: To refinance 1993 and 2004 Redevelopment Agency (RDA) Bonds and finance certain Redevelopment Activities in the Project Area
Coverage Ratio: 1.25
Continuing
Disclosure: Annual report due to the Municipal Securities Rulemaking Board by April 1st Security: The Bonds are special obligations of the RDA and are payable from pledged tax revenues derived from property in the Project Area and allocated to the RDA pursuant to the Redevelopment Law.
Interest rates and terms on the following loans were revised by the Successor Agency Oversight Board on February 27, 2014 pursuant to Section 34176(e)(6)(B) of the California Health & Safety Code.
Fiscal Year Principal Interest Total
FY 15 -16 $ 90,000 $ 111,475 $ 201,475
FY 16 -17 150,000 105,450 255,450
FY 17 -18 150,000 102,450 252,450
FY 18 -19 155,000 99,400 254,400
FY 19 -20 155,000 96,300 251,300
FY 20 -21 160,000 93,150 253,150
FY 21 -22 165,000 89,900 254,900
FY 22 -23 170,000 86,550 256,550
FY 23 -24 165,000 83,200 248,200
FY 24 -25 175,000 79,800 254,800
FY 25 -26 175,000 75,425 250,425
FY 26 -27 180,000 70,100 250,100
FY 27 -28 190,000 64,550 254,550
FY 28 -29 190,000 58,850 248,850
FY 29 -30 195,000 53,075 248,075
FY 30 -31 205,000 47,075 252,075
FY 31 -32 210,000 40,850 250,850
FY 32 -33 215,000 34,206 249,206
FY 33 -34 225,000 27,056 252,056
FY 34 -35 230,000 19,663 249,663
FY 35 -36 240,000 12,025 252,025
FY 36 -37 250,000 4,063 254,063
$ 4,040,000 $ 1,454,613 $ 5,494,613
Principal Interest Total Fees Total Payment
$ 170,000 $ 86,550 $ 256,550 $ 1,650 $ 258,200
RDA 2015 Refunding Tax Allocation Bonds
FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
FORT BRAGG REDEVELOPMENT SUCCESSOR AGENCY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
CAPITAL IMPROVEMENT
BUDGET (CIP)
FY 2022/23
CITY OF FORT BRAGG
_______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
INTRODUCTION
The City of Fort Bragg’s Five-Year Capital Improvement Program (CIP) outlines current and future infrastructure needs and capital funding priorities in the following areas:
(i) Municipal Facilities,
(ii) Parks & Community Services,
(iii) Street Maintenance & Traffic Safety,
(iv) Storm Drains,
(v) Water Enterprise,
(vi) Wastewater Enterprise.
The CIP is an important planning tool that identifies and prioritizes all major capital projects in the City. It helps determine funding sources and needs.
In general, the CIP provides funding for infrastructure construction and non-routine maintenance, while funding for routine infrastructure maintenance is appropriated in the operating budget and in other special revenue funds. CIP projects, including streets, buildings, recreational facilities, and parks are defined as assets with an initial individual cost of at least $50k and an estimated useful life of greater than two years. Acquisitions of other capital assets (such as machinery, furniture, and vehicles) are generally accounted for in an internal service fund or departmental account that is responsible for financing each expenditure. Cost estimates are prepared for each capital project using current year dollars.
The CIP shows detailed expenditures and funding for capital projects over the next five years, covering FY 2022/23 through FY 2027/28. “Prior Year” funding for projects which span multiple years is also shown. The CIP also includes a “Beyond CIP” category that recognizes the importance of planning for future significant capital projects beyond the five-year CIP timeframe.
The projects planned for FY 2022/23 include expenditures that will be appropriated through the FY 2022/23 Budget adoption process. Projected expenditures shown for FY 2022/23 through FY 2025/25 and Beyond CIP are provided primarily for project planning and long-range financial planning purposes and do not reflect a commitment of funds. Expenditure approval will be sought for these projects during the appropriate fiscal year.
The CIP is comprised of 46 projects with a total cost of approximately $103.6 million. For FY 2022/23, 22 projects totaling approximately $21.3 million are recommended for appropriation.
The FY 2022/23 priorities will focus largely on the water system, including the design and permitting of the remaining portions of the raw water transmission main that are overdue for replacement. In addition, the raw water pond and water treatment plant are ready for rehabilitation. The 2022 Street projects include substantial rehabilitation to the Franklin Street corridor downtown, including installing bollards and rehabilitated stamped crosswalks and light poles.
CAPITAL IMPROVEMENT PROGRAM OVERVIEW
CAPITAL IMPROVEMENT PROGRAM _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
The CIP is organized as follows:
1. FY 2022/23-2026/27 Five Year Capital Improvement Program – Expenditures by Category
2. FY 2022/23-2026/27 Five Year Capital Improvement Program – Expenditures by Source
3. FY 2022/23-2026/27 Capital Improvement Program Projects Detail CAPITAL IMPROVEMENT PROGRAM _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Prior FY 23/24 FY 24/25 FY 25/26 FY 26/27 Est. 5 year Beyond Total Project Fund
Funding
Source FY(s) Projected Projected Projected Projected Total CIP Costs
MUNICIPAL FACILITIES
416 Guest House Rehabilitation ISF 80,000 $ 80,000 $ 80,000 417 City Hall - Roof and Solar ISF 100,000 $ 100,000 100,000 418 E. City Hall, Rehabilitation & Stabilization U/I $ - 200,000 200,000 425 Bainbridge Park Soccer Fields
ISF/TOT/AF/
Grants 152,048 177,952 $ 330,000 330,000
423
Town Hall Bathrooms, Windows,Paint,
Wall repair ISF 130,000 $ 130,000 130,000
424 Main St Fire Station Rehab CDBG 203,702 2,500,000 $ 2,703,702 2,703,702 Police Department Roof Replacement -
Solar ISF 80,000 $ 80,000 80,000
Police Department Paint and Repairs ISF 70,000 $ 70,000 70,000 Corporation Yard Roof Replacement ISF 50,000 $ 50,000 50,000 Total Municipal Facilities 152,048 561,654 250,000 2,580,000 - - 3,543,702 200,000 3,743,702
PARKS & COMMUNITY SERVICES
419
Bainbridge Park Improvements(Wiggly
Giggly Park) U/I / Grants 697,000 697,000 1,103,000 1,800,000 Pomo Bluffs Park - Parking lot
rehabilitation U/I 50,000 50,000 50,000
Total Parks & Community Services - 697,000 - - - 50,000 747,000 1,103,000 1,850,000
STREET MAINTENANCE & TRAFFIC SAFETY
Rule 20 Project (undergrounding
utilities) Rule 20 - 1,319,000 1,319,000
421 Street Rehabilitation 2022
LPP/Streets/
CRSAA/Ent 257,000 2,600,000 2,857,000 2,857,000
420 Maple Street SD & Alley Rehabilitation
LPP/Streets/
d1 1,750,000 1,750,000 1,750,000
Total Street Maint. & Traffic Safety 2,007,000 2,600,000 - - - - 4,607,000 1,319,000 5,926,000
CV STARR ENTERPRISE
810 LED Lighting Project CV Starr 116,762 116,762 116,762 810 Watt Stopper CV Starr 60,000 60,000 60,000
810 Restroom and Locker Room Flooring CV Starr 63,852 63,852 63,852 810
Ulta Violet Disinfection System
Replacement - Comp and Leisure CV Starr 160,600 160,600 160,600 810 Domestic Ho Water #1 and #2 CV Starr 157,000 157,000 157,000 810 HVAC Air Intake Redesign CV Starr 345,000 345,000 345,000 810 Facility Roof Repair/Skylights CV Starr 375,000 375,000 375,000 810 Water Slide Staircase Rehabilitation CV Starr 150,000 150,000 150,000 810 Receptoin Desk Area Rehabilitation CV Starr 150,000 150,000 150,000 Total CV Starr Enterprise 180,614 377,600 345,000 375,000 150,000 150,000 1,578,214 - 1,578,214
WATER ENTERPRISE
Madsen Hole Ranney - Design Water Ent 300,000 5,250,000 5,550,000 5,550,000 Desalination - Ocean Intake - Design Grants 2,000,000 2,250,000 1,000,000 5,250,000 5,250,000 Desalination and Shallow Groundwater Water Ent 520,000 520,000 520,000 651 Water Treatment Plant Overhaul
Water Ent -
Design /
Grants -
Project 300,000 4,276,000 2,900,000 7,476,000 7,476,000 651 Pudding Creek Water Main Relocation Water Ent 102,000 812,000 914,000 914,000 651
Raw Water Line Engineering and
Construction, All Phases
Water Ent -
Design /
Grants -
$8.85M 625,000 4,055,000 4,800,000 9,480,000 9,480,000
651 Raw Water Reservoirs - 135 AF Water Ent 500,000 2,000,000 6,000,000 8,500,000 8,500,000 651 Distribution System Rehabilitation Water Ent 850,000 15,000,000 15,850,000 15,850,000 Water Meter Replacement CDBG 2,000,000 850,000 2,850,000 2,850,000 Extend Water System into North of
Pudding Creek Water 300,000 2,100,000 - 2,400,000 2,400,000 Reclamation - Design Water 750,000 9,000,000 9,750,000 9,750,000 Water Tank #1 Replacement U/I - 2,000,000 2,000,000
Water Tank #2 Rehabilitation Grant 50,000 1,150,000 1,200,000 1,200,000 Total Water Enterprise 3,597,000 15,543,000 11,950,000 18,400,000 20,250,000 - 69,740,000 2,000,000 71,740,000
WASTEWATER ENTERPRISE
716 Bio solids Dryer WW 664,320 664,320 664,320
716 Collection System Rehabilitation Grants 90/10 750,000 12,000,000 12,750,000 - 12,750,000 716 Sewer Main Rehabilitation - CIPP WW Fund 195,000 130,000 325,000 - 325,000 Pudding Creek Sewer Main Relocation WW Fund 225,000 225,000 225,000 Onsite Sodium Hypochlorite Generator WW Fund 300,000 300,000 300,000 Elm Street Pump Station Header WW Fund 80,000 80,000 80,000 Dryer Building Reconstruction WW Fund 170,000 170,000 170,000 Extend Sewer System North of Pudding
Creek 1,750,000 1,750,000 1,750,000
Total Wastewater Enterprise 859,320 1,525,000 - 12,000,000 130,000 1,750,000 16,264,320 - 16,264,320
STORM WATER
423 Trash Capture Devices U/I, Streets 1,500,000 1,500,000 1,500,000 Total Storm Water - - - - - 1,500,000 1,500,000 - 1,500,000 Grand Total $ 6,795,982 $ 21,304,254 $ 12,545,000 $ 33,355,000 $ 20,530,000 $ 3,450,000 $ 97,980,236 $ 4,622,000 $ 102,602,236 FY 2022-2027 CAPITAL IMPROVEMENT PROGRAM BY CATEGORY
FY 22/23
Adopted
Project Budget
CAPITAL IMPROVEMENT PROJECTS BY CATEGORY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fund
No. Prior FY 23/24 FY 24/25 FY 25/26 FY 26/27 Est. 5 year Beyond Estimated Total FY(s) Projected Projected Projected Projected Total CIP Funding
INTERNAL SERVICE FUNDED
520 Guest House Rehabilitation - Foundation - 80,000 80,000 80,000 520 City Hall - Roofing - Solar 100,000 100,000 100,000 530 East City Hall, Structural, Pool Bldg. & Other - - 200,000 200,000 520 Town Hall Bathrooms, Windows,Paint, Wall repair 130,000 130,000 130,000 Bainbridge Park Soccer Fields (ISF, AF and TOT) 152,048 152,048 152,048 520 Bainbridge Park Improvements (Wiggly Giggly) 200,000 200,000 200,000 520 Police Department Roof Replacement - Solar 80,000 80,000 80,000 520 Police Department Paint and Repairs 70,000 70,000 70,000 520 Corporation Yard Roof Replacement 50,000 50,000 50,000 Total ISF 152,048 380,000 250,000 80,000 - - 862,048 200,000 1,062,048
GRANT FUNDED
Main St Fire Station Rehab 203,702 2,500,000 - 2,703,702 2,703,702 223 D1 Funds - Maple Street 52,984 52,984 52,984
Bainbridge Park Soccer Fields 177,952 177,952 177,952
223 D1 Funds- 2022 Streets Project 206,405 206,405 206,405 319 Raw Water Line Construction, All Phases - DWR 4,055,000 4,800,000 8,855,000 8,855,000 314 CRSAA- 2022 Streets Project 162,000 162,000 162,000 334 Water Meter Replacement-CDBG 2,000,000 850,000 2,850,000 2,850,000 Total Grants 2,052,984 5,655,059 4,800,000 2,500,000 - - 15,008,043 - 15,008,043
CV STARR ENTERPRISE FUNDED
810 LED Lighting Project 116,762 116,762 116,762
810 Watt Stopper- Lighting Project 60,000 60,000 60,000 810 Restroom and Locker Room Flooring Replacement 63,852 - 63,852 63,852 810
Ulta Violet Disinfection System Repl - Comp and
Leisure 160,600 160,600 160,600
810 Domestic Ho Water #1 and #2 157,000 157,000 157,000 810 HVAC Air Intake Redesign - 345,000 345,000 345,000
810 Facility Roof Repair 375,000 375,000 375,000
810 Receptoin Desk Area Rehabilitation 150,000 150,000 150,000 810 Water Slide Staircase Rehabilitation 150,000 150,000 150,000 Total CV Starr Enterprise 180,614 377,600 345,000 375,000 150,000 150,000 1,578,214 - 1,578,214
WATER ENTERPRISE FUNDED
615 Madsen Hole Ranney - Design 300,000 5,250,000 5,550,000 5,550,000 615 Desalination and Shallow Groundwater 520,000 - 520,000 520,000 Water Treatment Plant Overhaul 300,000 - - 300,000 300,000 Water Tank #2 Rehabilitation 50,000 - 50,000 50,000
Reclamation - Design 750,000 750,000 750,000
Pudding Creek Water Main Relocation 102,000 812,000 914,000 914,000 Raw Water Reservoirs - 135 AF 500,000 500,000 500,000
Extend Water System into North of Pudding Creek 300,000 2,100,000 2,400,000 2,400,000 Distribution System Rehabilitation 850,000 850,000 850,000 Phases 625,000 625,000 625,000
Street Rehabilitation 2022 180,500 180,500 180,500
Total Water Enterprise 1,597,000 3,392,500 - 2,400,000 5,250,000 - 12,639,500 - 12,639,500
WASTEWATER ENTERPRISE FUNDED
Elm Street Pump Station Header 80,000 80,000 80,000
Onsite Sodium Hypochlorite Generator 300,000 300,000 300,000 Street Rehabilitation 2022 180,500 180,500 180,500
Dryer Building Reconstruction 170,000 170,000 170,000
Pudding Creek Sewer Main Relocation 225,000 225,000 225,000 715 Sewer Main Rehabilitation 195,000 130,000 325,000 - 325,000 Extend Sewer System North of Pudding Creek 1,750,000 1,750,000 1,750,000 Bio solids Dryer 664,320 - 664,320 664,320
Total Wastewater Enterprise Funds 859,320 955,500 - - 130,000 1,750,000 3,694,820 - 3,694,820
STREET REPAIR SALES TAX
250 Maple Street SD & Alley Rehabilitation 1,597,016 - - - - 1,597,016 - 1,597,016 222 Maple Street & SD Rehabilitation - LPP 100,000 - 100,000 100,000 Rule 20 Project (undergrounding utilities) - 1,319,000 1,319,000 222 Street Rehabilitation 2022 - LPP 600,000 600,000 600,000 250 Street Rehabilitation 2022 -Special Sales Tax 257,000 1,270,595 1,527,595 1,527,595 Total Street Repair Tax Funds 1,954,016 1,870,595 - - - - 3,824,611 1,319,000 5,143,611
UNIDENTIFIED FUNDING
Desalination - Ocean Intake - Design 2,000,000 2,250,000 1,000,000 5,250,000 5,250,000 Collection System Rehabilitation 750,000 750,000 750,000 Raw Water Reservoirs - 135 AF - 2,000,000 6,000,000 8,000,000 8,000,000 Distribution System Rehabilitation $ - $ 15,000,000 15,000,000 15,000,000 Water Treatment Plant Overhaul $ 4,276,000 $ 2,900,000 7,176,000 7,176,000 Water Tank #1 Replacement (Grant application) 1,150,000 1,150,000 2,000,000 3,150,000 Reclamation - Design 9,000,000 9,000,000 9,000,000
Trash Capture Devices 1,500,000 1,500,000 1,500,000
Collection System Rehabilitation 12,000,000 12,000,000 12,000,000 Pomo Bluffs Park - Parking lot rehabilitation 50,000 50,000 50,000 Bainbridge Park Improvements (Wiggly Giggly) 497,000 497,000 1,103,000 1,600,000 Total Unidentified Funding - 8,673,000 7,150,000 28,000,000 15,000,000 1,550,000 60,373,000 3,103,000 63,476,000 TOTALS $ 6,795,982 $ 21,304,254 $ 12,545,000 $ 33,355,000 $ 20,530,000 $ 3,450,000 $ 97,980,236 $ 4,622,000 $ 102,602,236 CIP: FUNDING SOURCE FY 2022-2027
FY 22/23
Adopted
Funding Source/ Project Name Budget
CAPITAL IMPROVEMENT PROJECTS BY FUNDING SOURCE _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
FY 2022/23 CIP PROJECT FUNDING
TOTAL CIP PROJECT: $ 20,004,264
FY 2022/23 CIP BY CATEGORY
380,000 , 2%
5,655,059
26%
3,392,500
16%
377,600
2%
955,500
4%
1,870,595
9%
8,673,000 ,
41%
INTERNAL SERVICE FUND
GRANT FUNDED
WATER ENTERPRISE
FUNDED
CV STARR ENTERPRISE
WASTEWATER
ENTERPRISE FUNDED
STREET REPAIR SALES
TAX
UNIDENTIFIED FUNDING
$561,654 3%
$697,000 3%
$2,600,000
12%
$377,600 , 2%
$15,543,000
73%
1,525,000
7%
MUNICIPAL FACILITIES
PARKS & COMMUNITY SERVICES
STREET MAINTENANCE & TRAFFIC
SAFETY
CV STARR ENTERPRISE
WATER ENTERPRISE
WASTEWATER ENTERPRISE
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
CAPITAL IMPROVEMENT PROGRAM DETAIL
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: MAIN ST, FIRE STATION REHABILITATION
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s): No Construction Funding Secured
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23 Funding
Project Description
$ 2,015,000
203,000
$ 2,218,000
-
$ 2,218,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Design 203,000 203,000
Construction - - - 2,500,000 2,500,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - 203,000$ $ - - $ $ 2,500,000 $ - $ 2,703,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: N/A -
Unidentified Funding: - 2,500,000 2,500,000
-
Total Funding $ - $ - $ - - $ - $ $ 2,500,000 $ - $ 2,500,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 1,500 1,500 1,500 1,500 1,500 7,500
Supplies and Materials 250 250 250 250 250 1,250
Maintenance & Repair 400 450 500 500 450 2,300
Other -
Total Operating Impact $ - $ - $ 2,150 $ 2,200 $ 2,250 $ 2,250 $ 2,200 $ 11,050 In March 2007, the City completed a Public Facilities Master Plan. As a part of the master plan, a preliminary structural analysis of the Main Street Fire Station was completed, with findings and recommendations incorporated into the report. This analysis identified numerous deficiencies in the Fire Station and the risk of structural damage in the event of a major earthquake.
The report estimated that making necessary seismic upgrades to the north wing would cost about $175 per square foot; the south wing would cost about $50 per square foot and the newer middle section costs would be about $20 per square foot. As a follow up to the Facilities Master Plan, the City secured a Community Development Block Grant to complete a more extensive evaluation of the structure and foundation to more specifically identify structural fixes to bring the building to current standards. I.L. Welty & Associates completed the structural review and provided recommendations as well as estimates for repair.
This work was completed in March 2009 and includes recommendations and estimates. Under a separate contract with I.L. Welty & Associates, the Fire JPA authorized preparation of plans and specifications for construction of Fire Station improvements as outlined within the master plan and follow up structural evaluation.
This project is presently beyond the current five year CIP. A funding source is yet to be identified.
For Continuing Projects
Original Project Adopted Budget Project Status :
FY 2022/23 Funding N/A
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
Picture
Municipal Facilities
N/a
Public Works
$ 2,015,000
FY 2023/24
$ -
$ 203,000.00
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: POLICE DEPARTMENT ROOF REPLACEMENT
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23 Funding
Project Description
$ -
-
$ 70,000
-
$ 70,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - - -
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ - - $ - $ $ - - $ $ -
Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 520 -
Internal Service Funds - 70,000 - 70,000
-
Total Funding $ - $ - $ - - $ $ 70,000 $ - - $ $ 70,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs -
Supplies and Materials -
Maintenance & Repair 1,200 1,200
Other -
Total Operating Impact $ - $ - $ - - $ - $ $ 1,200 $ - $ 1,200 Based on an expected 30 year life-cycle for roofs, the Police Department roof will be ready for replacement approximately in FY 24/25. It is expected that the City will add a solar component to this project to reduce energy costs at the facility.
For Continuing Projects
Original Project Adopted Budget Project Status :
Budget FY 19/20 N/A
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
Municipal Facilities
N/a
Public Works
$ 70,000
25/26
$ -
$ -
ISF - Facilities
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: BAINBRIDGE PARK IMPROVEMENTS
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23 Funding
Project Description
$ -
-
$ -
697,000
$ 697,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction 697,000 - 697,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ 697,000 $ - $ - $ - $ - $ 697,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: -
Unidentified Funding - 497,000 - 497,000
ISF-Facilities - 520 200,000 200,000
-
Total Funding $ - $ - $ 697,000 $ - $ - $ - $ - $ 697,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 4,100 4,256 4,412 4,568 4,724 22,060
Maintenance & Repair 400 416 431 447 462 2,156
Other -
Total Operating Impact $ - $ - $ 4,500 $ 4,672 $ 4,843 $ 5,015 $ 5,186 $ 24,216 Approved Budget Increases/Decreases The first portion of the Master Plan improvements was completed in late 2017.
Improvements included: an expanded basketball court, re-surfaced tennis court, a new perimeter fence and landscaping upgrades.
Funds for the soccer fields were allocated in FY 2021/22 with a combination of Per Capita grant funding, Asset Forfeiture, TOT for fields, and ISF- Facilities.
Total Approved Project Budget :
FY 2022/23 Funding
Remaining Budget Balance:
$ 697,000.00
This is a collaborative project for Public Works with support from Community Development and Police Departments. The project’s purpose is to restore the “family friendly” environment at Bainbridge Park. Previously, the following improvements were accomplished: restoring the tennis court, restore the basketball court, add decorative fencing, and two new artificial turf soccer courts. The next phase will be the full rehabilitation of the Wiggly Giggly playground andplayground surfacing. Creation of bid documents, construction, and construction management is pending securing funding.
For Continuing Projects
Original Project Adopted Budget Project Status :
Parks & Community Services
419/PW 96
PW/CDD/PD
High
ISF & U/I
$ 697,000
FY 22/23
$ -
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: 2022 STREETS PROJECT
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23 Funding
Project Description
$ 2,857,000
Project Cost Details
Activity Prior Year FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Future Total Professional Services 257,000 257,000
Construction 2,315,000 - - - 2,315,000
Construction Management 285,000 285,000
Other -
Total Project Cost $ 257,000 $ 2,600,000 $ - $ - - $ - $ - $ $ 2,857,000 Funding Source(s)
Source(s) Prior Year FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Future Total Fund: -
250 - Special Sales Tax 257,000 1,270,595 - 1,527,595
LPP - Grant 600,000 600,000
D1 - Grant 206,405 206,405
CRSAA 162,000 162,000
Water Ent 180,500 180,500
Wastewater Ent 180,500 180,500
Total Funding $ 257,000 $ 2,600,000 $ - $ - $ - $ - - $ $ 2,857,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Future Total Personnel Costs 2,800 2,800 2,800 2,800 11,200
Supplies and Materials 500 500 500 500 2,000
Maintenance & Repair 200 200 200 200 800
Other -
Total Operating Impact $ - $ - $ 3,500 $ 3,500 $ 3,500 $ 3,500 $ - $ 14,000 $ 2,600,000
This project will rehabilitate pavement of up to 8 streets throughout the City and incorporates the previously programmed street striping project, bollard installation, and crosswalk rehabilitation in the downtown pedestrian core. Since this streets project includes rehab of much of Franklin Street including the Central Business District corridor and striping, the stamped crosswalks project previoulsy programmed in the 5 year CIP look ahead needed to be including into the scope. Rehabilitating the stamped asphalt crosswalks in downtown will ensure their longterm viability. Many of the cross walks were laste rehabilitated in 2012 and are now showing signs of wear and are ready for another round of rehabilitation. The project is funded with a combination of sources including the Local Partnership Program (LPP) of SB-1 ($600,000) and D1 RSTP ($206,405) Street Sales Tax ($1,270,595), Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA, HR 133) ($162,000), Water/Wastewater Enterprise ($361,000) For Continuing Projects
Original Project Adopted Budget Project Status :
Street Maintenance & Traffic
Public Works
Street Sales Tax & LPP
$ 2,857,000
FY 2021/22
$ 257,000
Approved Budget Increase/Decrease City Council approved a contract in the amount $175,000with R.E.Y.
Engineers Inc to design the project. A change order to incorporate additional stormdrain work, a water and wasterwater main replacement and additional surfacing was added increasing this contract by $82,000 to a current amount of $257,000. The design phase is projected to be completed July 29, 2022, so the project can be bid in August.
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR Lighting Control System Update [Wattstoper] Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
$ 60,000
-
$ 60,000
-
$ 60,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - 60,000 60,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ 60,000 $ - $ - $ - $ - $ 60,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 810 -
Enterprise - - 60,000 60,000
-
Total Funding $ - $ - $ 60,000 $ - $ - $ - $ - $ 60,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - 250 250 250 350 1,100
Other - - - - - -
Total Operating Impact $ - $ - $ - $ 250 $ 250 $ 250 $ 350 $ 1,100 $ -
Replacement of failing lighting control system.Upgrade wattstopper lighting control panels at the CV Starr Center; WattStopper occupancy and vacancy sensors maximize energy savings ensuring that lights are turned off or set to a lower level when spaces are unoccupied or adequate daylight exists.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
-
$ -
CV STARR ENTERPRISE
Public Works
$60,000
Internal Service Funds
Budget FY 21/22 CV Staff researched and collected proposals. Contract agreement in process of preparation as of May 2022. Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
oject: CV STARR Men and Women's Locker Room Floor Rehabilitation Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
$ 63,852
-
$ 63,852
-
$ 63,852
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - 63,852 63,852
Equipment/Machinery -
Other -
Total Project Cost $ - $ 63,852 $ - $ - $ - $ - $ - $ 63,852 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 810 -
- 63,852 - 63,852
-
Total Funding $ - $ 63,852 $ - $ - $ - $ - $ - $ 63,852 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - - - - -
Other - - - - - -
Total Operating Impact $ - $ - $ - $ - $ - $ - $ - $ -
Budget FY 21/22 Men's locker room floor project currently under construction/active, in final stages. Women's locker room floor rehab to begin soon after men's locker room finalizes. Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ 63,852
Rehabilitation of the men's and women's locker room flooring; demolishing of existing floor and apply non-skid sealant over remaining concrete finish at the CV Starr Community Center.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
CV STARR ENTERPRISE
ADM-00010
Public Works
Internal Service Funds
$63,852
Aug-22
$ -
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 22/23 Funding
Project Description
$ 160,600
-
$ 160,600
-
$ 160,600
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - 160,600 160,600
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ 160,600 $ - $ - $ - $ - $ 160,600 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 810 -
Enterprise Funds - - 160,600 160,600
-
Total Funding $ - $ - $ 160,600 $ - $ - $ - $ - $ 160,600 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - 400 350 500 400 400 2,050
Other - - - - - -
Total Operating Impact $ - $ - $ 400 $ 350 $ 500 $ 400 $ 400 $ 2,050 Project: CV STARR Ultra Violet Comp and Leisure Pool Disinfection System Replacement
Budget FY 21/22 Projected for FY 22/23
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ -
Ultraviolet Disinfection System Replacement - Competition and Leisure Pools – $160,600. Project consists of full replacement of the entire UV system, including all controls and UV components.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
$160,600
-
$ -
CV STARR ENTERPRISE
Public Works
CV STARR ENTERPRISE
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR LED Upgrade Project
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
$ 116,762
-
$ 116,762
-
$ 116,762
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - 116,762 116,762
Equipment/Machinery -
Other -
Total Project Cost $ - $ 116,762 $ - $ - $ - $ - $ - $ 116,762 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 530 -
Internal Service funds - 116,762 - 116,762
-
Total Funding $ - $ 116,762 $ - $ - $ - $ - $ - $ 116,762 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - - - - -
Other - - - - - -
Total Operating Impact $ - $ - $ - $ - $ - $ - $ - $ -
$ 116,762
Removal and replacement of various lighting components at the CV Starr Center for the completion of Energy Saving Recommendations.
This work was funded through On-Bill Finanancing provided by PG&E. This project is consistent with the ongoing push to reduce power grid load and reduction of maintenance and operating cost wherever feasible. Projected annual energy cost savings of $26,674.83.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
$ -
CV STARR ENTERPRISE
PWP-00114
Public Works
$116,762
Internal Service Funds
Budget FY 21/22 Project completed in February 2022.
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR Domestic Hot Water Heaters #1 & #2
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 22/23 Funding
Project Description
$ 157,000
-
$ 157,000
-
$ 157,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - 157,000 157,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ 157,000 $ - $ - $ - $ - $ 157,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 810 -
Enterprise - - 157,000 157,000
-
Total Funding $ - $ - $ 157,000 $ - $ - $ - $ - $ 157,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - 500 250 250 250 250 1,500
Other - - - - - -
Total Operating Impact $ - $ - $ 500 $ 250 $ 250 $ 250 $ 250 $ 1,500 Budget FY 22/23 Projected for FY 22/23
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ 157,000
Replace water heaters #1 & #2 and storage tank at Starr Center.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
CV STARR ENTERPRISE
Public Works
Internal Service Funds
$157,000
-
$ 157,000
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR HVAC Intake System
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
-
$ -
-
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - 345,000 345,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ - $ 345,000 $ - $ - $ - $ 345,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund: 810 -
CV STARR - - - 345,000 345,000
-
Total Funding $ - $ - $ - $ 345,000 $ - $ - $ - $ 345,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - 1,000 500 500 2,000
Other - - - - - -
Total Operating Impact $ - $ - $ - $ - $ 1,000 $ 500 $ 500 $ 2,000 $ -
Replacement of HVAC Intake System.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
-
$ -
CV STARR ENTERPRISE
Public Works
$345,000
CV STARR ENTERPRISE
Budget FY 21/22 Projected for FY 23/24
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR Slide Staircase Rehabilitation
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
$ -
-
$ -
-
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - 150,000 150,000
Equipment/Machinery -
Other -
Total Project Cost $ - $ - $ - $ - $ - $ 150,000 $ - $ 150,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total -
810 - CV Starr - - - 150,000 150,000
-
Total Funding $ - $ - $ - $ - $ - $ 150,000 $ - $ 150,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - - - - -
Other - - - - - -
Total Operating Impact $ - $ - $ - $ - $ - $ - $ - $ -
$ -
Replace the slide staircase at leissure pool.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
-
$ -
CV STARR ENTERPRISE
Public Works
$150,000
CV STARR ENTERPRISE
Budget FY 19/20 Projected for FY 25/26
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: CV STARR Reception Area Rehabilitation
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 21/22 Funding:
Project Description
$ -
-
$ -
-
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - - - 150,000 150,000
Equipment/Machinery - -
Other -
Total Project Cost $ - $ - $ - $ - $ - $ - $ 150,000 $ 150,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total 810 -
cv starr - - - 150,000 150,000
-
Total Funding $ - $ - $ - $ - $ - $ - $ 150,000 $ 150,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - - - - -
Other - - - - - -
Total Operating Impact $ - $ - $ - $ - $ - $ - $ - $ -
Budget FY 19/20 Projected for FY 26/27
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ -
Reception desk area rehab.
For Continuing Projects
Original Project Adopted Budget Project Status :
Picture
CV STARR ENTERPRISE
Public Works
CV STARR ENTERPRISE
$150,000
-
$ -
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: PUDDING CREEK MAIN RELOCATION
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23
Project Description
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - 102,000 812,000 - - - 914,000
Total Project Cost $ - $ 102,000 $ 812,000 $ - $ - $ - $ - $ 914,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
Water Enterprise - 102,000 812,000 - - - - 914,000
-
Total Funding $ - $ 102,000 $ 812,000 $ - $ - $ - $ - $ 914,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 5,000 5,000 5,000 5,000 20,000
Supplies and Materials 200 200 200 200 800
Other -
Total Operating Impact $ - $ - $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ - $ 20,800 Approved Budget
Increases/Decreases
The project is in the design phase. Construction is anticipated in 2022 when Caltrans widens the Pudding Creek Bridge.
Total Approved Project Budget :
Estimated Expenditures: June 30,2018
Remaining Budget Balance:
$ 812,000
The pipeline providing treated water to the north side of town is currently located on the remains of Georgia Pacific’s Pudding Creek Dam. To eliminate the on-going risk to the water main presented by a compromised dam, the water main will be relocated to the nearby Highway 1 (N. Main Street) bridge over Pudding Creek. The water main design is currently underway, and the City is coordinating with Caltrans to accommodate the relocation as part of the future widening of the bridge, to be completed in 2022. CalTrans has included the necessary supports for the new water main in their bridge plans, along with the relocation of our sewer force main, however, the City will need to provide funding from the Water Enterprise Fund for the actual construction of the pipeline.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
651/
Public Works
Water Enterprise
$ 912,000
$ 912,000
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: RAW WATER LINE REPLACEMENT
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23
Project Description
$ 680,000
680,000
521,356
$ 158,644
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services 521,356 158,644 680,000
Construction 7,650,000 - - - - 7,650,000
Other -
Total Project Cost $ 521,356 $ 158,644 $ 7,650,000 $ - $ - - $ - $ $ 8,330,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
651 - Water Enterprise/DWR 521,356 158,644 8,800,000 - - - - 9,480,000 - - -
Total Funding $ 521,356 $ 158,644 $ 8,800,000 $ - $ - - $ - $ $ 9,480,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 1,500 1,200 1,200 3,900
Maintenance & Repair 500 700 1,000 2,200
Total Operating Impact $ - $ - $ - $ 2,000 $ 1,900 $ 2,200 $ - $ 6,100 Approved Budget Increases/Decreases Project design is almost complete and the permitting process is just beginning. Construction is anticipated in FY 2022-2023. Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ 158,644
The City of Fort Bragg receives its water from three sources: Waterfall Gulch, Newman Gulch, and the Noyo River. The raw water from Waterfall Gulch and Newman Gulch gravity flows through a transmission system of PVC, asbestos cement, ductile iron and steel pipe to the Water Treatment Plant. Much of this transmission line traverses steep, remote, and environmentally sensitive terrane, and has been in place for decades. Failures are more and more common, and it is essential that all of the City’s transmission lines remain operational.
The engineering design includes over two miles of pipeline that will either replace or relocate the existing system to a less environmentally sensitive location, and is nearing completion. The plans are being developed to allow for construction in up to four segments, depending on the amount of funding initially available. The approved design will involve significant environmental permitting, and there will likely be timber harvest associated with some portions, including the area between Summers Lane Reservoir and the Noyo River that is owned by Lyme Redwood Timberlands. The plans will also include lining of the Noyo River crossing in order to extend its life without disturbance to the channel.
The City will be actively seeking external funding opportunities for the construction phase.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
651/WTR 0016
Public Works
DWR
$ 8,330,000
FY 22/23
$ 521,356
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: WATER TANK #2 REHABILITATION
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23
Project Description
$ 900,000
900,000
-
$ 900,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services - - -
Construction 900,000 - - - - 900,000
Other -
Total Project Cost $ - $ - $ 900,000 $ - $ - - $ - $ $ 900,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
651 - Water Enterprise - - 900,000 - - - - 900,000
- - -
Total Funding $ - $ - $ 900,000 $ - $ - - $ - $ $ 900,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs - 2,500 2,600 2,700 7,800
Maintenance & Repair - 250 250 250 750
Total Operating Impact $ - $ - $ - $ 2,750 $ 2,850 $ 2,950 $ - $ 8,550 Approved Budget Increases/Decreases
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
This project will provide a fully refurbished water tank. This work includes repare of tank plumbing and a fresh coat of paint inside and out.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
Public Works
Water Enterprise Funds
$ 900,000
2023
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
WATER METER REPLACEMENT
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23
Project Description
$ 2,800,000
-
2,800,000
-
$ 2,800,000
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services 400,000 400,000
Construction - 2,800,000 2,400,000 5,200,000
Other -
Total Project Cost $ - $ 2,800,000 $ 2,800,000 $ - $ - $ - $ - $ 5,600,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
CDBG - 2,800,000 2,800,000 - 5,600,000
-
Total Funding $ - $ 2,800,000 $ 2,800,000 $ - $ - $ - $ - $ 5,600,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 2,500 2,100 1,700 1,200 7,500
Supplies and Materials -
Maintenance & Repair -
Other -
Total Operating Impact $ - $ - $ - $ 2,500 $ 2,100 $ 1,700 $ 1,200 $ 7,500.00 Approved Budget Increases/Decreases N/A
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ 2,800,000
This project will replace and upgrade water meters throughout town. The current water meters were installed in 2007 with a 10 to 15 year lifespan.
Replacement meters will measure water more precisely allowing for improved leak detection. Remote control of the meters will permit more timely response to water service turn-on and turn-offs.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
N/A
Public Works
CDBG
$ 2,800,000
FY 2022/23
$ -
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: WATER TANK INSTALLATION
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
#REF!
Project Description
$ 1,638,437
-
1,638,437
(1,638,437)
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction 1,638,437 - - - - - 2,000,000 3,638,437
Equipment/Machinery -
Other -
Total Project Cost $ 1,638,437 $ - - $ - $ - $ - $ 2,000,000$ 3,638,437$ Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
331 - CDBG 16 1,638,437 - - - - - - 1,638,437
Unidentified Funding 2,000,000 2,000,000
Total Funding $ 1,638,437 $ - - $ - $ - $ - $ 2,000,000$ 3,638,437$ Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs 1,000 1,000 1,000 1,000 4,000
Supplies and Materials 500 500 500 500 2,000
Maintenance & Repair 4,000 4,000 4,000 4,000 16,000
Other -
Total Operating Impact $ - $ - 5,500$ $ 5,500 $ 5,500 5,500$ $ - $ 22,000 Approved Budget Increases/Decreases
Total Approved Project Budget :
Expenditures:
Remaining Budget Balance:
$ -
This project will replace the remaining water tank that has reached the end of its useful life. In addition to providing valuable storage of finished water, it will also allow for the periodic drainage of each of the three tanks in the City’s water treatment system for regular maintenance of each tank’s interior.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
651/WTR 0015
Public Works
Unidentified Funding
$ 3,638,437
Beyond CPI
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: MADSEN HOLE RAINEY -DESIGN
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 2022/23
Project Description
-
-
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction - 300,000 5,250,000 - 5,550,000
Other -
Total Project Cost $ - $ - $ - $ - $ 300,000 $ 5,250,000 $ - $ 5,550,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
615- Water Enteprise/UI - - - 300,000 5,250,000 - 5,550,000 -
Total Funding $ - $ - $ - $ - $ 300,000 $ 5,250,000 $ - $ 5,550,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Maintenance & Repair - - - - 2,300 2,500 4,800
Other - - - - 300 325 625
Total Operating Impact $ - $ - $ - $ - $ - $ 2,600 $ 2,825 $ 5,425 Approved Budget Increases/Decreases
Total Approved Project Budget :
0 Remaining Budget Balance:
$ -
The City's raw water source at Madsen Hole in the Noyo River currently used a Ranney Collector to provide some preliminary treatment at the source prior to pumping the water to the treatment plant. This is expecially important during rain events to allow some filtration when turbidity has incresed. This type of system is placed below ground to extract water from an aquifer with direct connection to a surface water source. This system has failed and is in need of replacement. This portion of the project includes design services only.
For Continuing Projects
Original Project Adopted Budget Project Status :
Water Enterprise
651/WTR 0015
Public Works
Water Enterprise Funds
$ 175,000
$ -
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Project: COLLECTION SYSTEM CONDITION ASSESSMENT
Category:
Fund/Task Code:
Department:
Priority:
Funding Source(s):
Est. Projected Costs
Expected Completion Date:
Cumulative Prior Year Funding:
FY 22/23
Project Description
$ -
-
-
-
$ -
Project Cost Details
Activity Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Professional Services -
Construction 750,000 12,000,000 12,750,000
Other - - -
Total Project Cost $ - $ - $ 750,000 $ - $ 12,000,000 $ - - $ $ 12,750,000 Funding Source(s)
Source(s) Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Fund:
Grants 90/10 - - 750,000 - 12,000,000 - 12,750,000
-
-
Total Funding $ - $ - $ 750,000 $ - $ 12,000,000 $ - - $ $ 12,750,000 Operating Impact of Project
Expenditure Line Item Prior Year FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Future Total Personnel Costs -
Supplies and Materials
Maintenance & Repair
Other -
Total Operating Impact $ - $ - $ - - $ $ - - $ - $ $ -
$ -
This project is a master planning document that will determine the current condition of the City’s waste water collection system. The document will also identify places that need rehabilitation, replacement, or upgrades. This will allow the City to systematically prioritize and plan future collection system capital projects.
For Continuing Projects
Original Project Adopted Budget Project Status :
Wastewater Enterprise
716/WWP 0016
Public Works
WW
$ 12,750,000
FY 2020/21
$ -
Approved Budget Increases/Decreases
Total Approved Project Budget :
Estimated Expenditures: June 30,2018
Remaining Budget Balance:
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
CAPITAL IMPROVEMENT PROGRAM DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
STATISTICAL SECTION
This part of the City of Fort Bragg's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.
Contents Page(s)
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 130-140
Revenue Capacity
generate revenues. Property taxes, sales and use taxes, charges for services, licenses, permits and fees and intergovernmental revenue are the City's most significant revenue sources.
141-149
Debt Capacity
These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt 150-156
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. 158-159
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.
160-162
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
1 0.8
0.6 0.4
0.2 0
Governmental activities
City of Fort Bragg, California
Net Position by Component
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
(In Thousands)
2012 2013 2014
Governmental activities
B
P
Source: City Finance Department
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$‐
2012 2013 2014 2015 2016
activities activities
Net investment in capital assets $ 30,664 $ 30,444 $ 31,944 Restricted 4,776 5,671 5,987
Unrestricted (deficit) 1,356 428 232
Total governmental activities net position $ 36,796 $ 36,543 $ 38,163 usiness‐type activities
Net investment in capital assets $ 31,319 $ 30,764 $ 30,531 Restricted 108 72 101
Unrestricted (deficit) 3,709 4,294 3,603
Total business‐type activities net position $ 35,136 $ 35,130 $ 34,235 rimary government
Net investment in capital assets $ 61,983 $ 61,208 $ 62,475 Restricted 4,884 5,743 6,088
Unrestricted (deficit) 5,065 4,722 3,835
Total primary government net position $ 71,932 $ 71,673 $ 72,398 STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2015 2016 2017 2018 2019 2020 2021
$ 35,914 $ 38,647 $ 39,523 $ 42,293 $ 41,400 $ 42,102 $ 41,686 2,289 3,536 2,513 3,758 1,279 1,922 2,947
(203) (399) (1,518) (5,115) (2,456) (5,026) (4,140)
$ 38,625 $ 41,784 $ 40,518 $ 40,935 $ 40,223 $ 38,998 $ 40,493 $ 30,047 $ 30,503 $ 31,597 $ 33,572 $ 37,806 $ 45,807 $ 46,331 108 108 108 108 108 108 108
3,649 4,232 6,912 7,515 8,094 8,704 12,277
$ 33,804 $ 34,843 $ 38,617 $ 41,195 $ 46,008 $ 54,619 $ 58,716 $ 65,961 $ 69,150 $ 71,119 $ 75,865 $ 79,206 $ 87,909 $ 88,017 3,022 3,644 2,621 3,866 1,387 2,030 3,055
3,466 3,833 5,395 2,400 5,638 3,678 8,137
$ 72,429 $ 76,627 $ 79,135 $ 82,131 $ 86,231 $ 93,617 $ 99,209 2017 2018 2019 2020 2021
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg, California
Changes in Net Position
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
(In Thousands)
2012 2013 2014
Expenses
Governmental activities:
General government $ 2,540 $ 2,708 $ 1,500
Public safety 3,493 3,399 3,851
Public works 1,532 1,874 2,176
Community development 1,877 1,529 3,485
Parks and recreation ‐ ‐ ‐
Marketing and promotions ‐ ‐ ‐
Interest and fiscal charges 177 49 42
Total governmental activities expenses 9,619 9,559 11,054 Business‐type activities:
Water 2,107 2,138 2,539
Sewer 2,983 3,063 3,095
C.V. Starr Center 183 2,236 2,262
Total business‐type activities expenses 5,273 7,437 7,896 Total primary government expenses 14,892 16,996 18,950
Program revenues
Governmental activities:
Charges for services:
General government 2,718 2,701 2,851
Public safety 29 40 72
Public works 4 5 34
Community development 349 100 58
Operating grants and contributions 684 1,572 1,567
Capital grants and contributions 1,096 303 1,818
Total governmental activities program revenues 4,880 4,721 6,400 Business‐type activities:
Charges for services:
Water 2,194 2,404 2,229
Wastewater 2,945 3,197 3,004
C.V. Starr Center ‐ 591 635
Operating grants and contributions ‐ ‐ ‐
Capital grants and contributions 25,132 ‐ ‐
Total business‐type activities program revenues 30,271 6,192 5,868 Total primary government program revenues 35,151 10,913 12,268 Net (Expense)/Revenue
Governmental activities (4,739) (4,838) (4,654)
Business‐type activities 24,998 (1,245) (2,028)
Total primary government net expense 20,259 (6,083) (6,682) STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2015 2016 2017 2018 2019 2020 2021
$ 2,593 $ 2,877 $ 2,221 $ 2,804 $ 2,384 $ 2,623 $ 3,581 3,663 4,187 4,388 4,461 4,338 5,374 4,386
2,435 2,108 2,750 2,873 2,979 3,122 2,438
840 1,700 1,018 1,208 1,056 876 4,105
‐ ‐ 38 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 186 93
30 26 21 53 47 5 38
9,561 10,898 10,434 11,399 10,804 12,186 14,641
2,286 2,264 2,158 2,034 1,920 1,676 1,688
2,801 2,897 2,847 2,569 2,674 2,302 3,043
2,382 2,292 2,320 2,386 2,722 2,081 1,229
7,469 7,453 7,325 6,989 7,316 6,059 5,960
17,030 18,351 17,760 18,388 18,120 18,245 20,601
2,809 2,818 1,967 1,324 1,108 880 978
50 289 299 365 371 290 252
102 344 558 1,049 1,155 1,980 1,583
‐ 30 232 520 293 ‐ 0
4,702 725 1,251 2,259 765 800 3,974
2,383 3,762 922 3,324 3,296 1,345 1,584
10,046 7,968 5,227 8,840 6,988 5,295 8,371
2,496 2,624 2,683 2,909 3,077 3,181 3,660
3,194 3,332 3,305 3,495 3,599 3,484 4,017
706 722 696 743 711 466 ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 4,512 ‐
6,396 6,678 6,683 7,147 7,387 11,643 7,678
16,442 14,646 11,911 15,987 14,375 16,938 16,049
485 (2,930) (5,207) (2,558) (3,817) (6,891) (6,270)
(1,073) (775) (642) 158 70 5,584 1,718
(588) (3,705) (5,849) (2,400) (3,747) (1,307) (4,552)
(continued)
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg, California
Changes in Net Position
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Accrual basis of accounting)
(In Thousands)
2012 2013 2014
Governmental activities:
Taxes:
B
Changes in Net Position
Governmental activities 4,609 864 1,619
Business‐type activities 25,132 (119) (895)
Total primary government $ 29,741 $ 745 $ 724
Source: City Finance Department
Property taxes 1,413 924 943
Sales and use tax 2,271 2,390 2,490
Transient lodging tax 1,411 1,536 1,667
Franchise taxes 470 482 496
Other taxes 225 203 411
Use of money and property 91 103 45
Unrealized gains and losses ‐ ‐ ‐
Other general revenues
Special Items
399 81 222
Transfer in (out) (2) (17) (1)
Extraordinary item: Redevelopment dissolution 3,070 ‐ ‐ Total governmental activities 9,348 5,702 6,273
usiness‐type activities:
Property taxes 19 231 216
Sales and use tax 772 811
Use of money and property 16 8 33
Other revenues 97 98 72
Transfer in (out) 2 17 1
Total business‐type activities 134 1,126 1,133
Total primary government 9,482 6,828 7,406
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2015 2016 2017 2018 2019 2020 2021
909 1,007 1,084 1,035 1,075 1,157 1,152
2,523 2,458 2,414 1,785 1,728 2,743 3,127
1,858 1,948 2,149 2,619 2,640 2,204 3,322
493 491 ‐ ‐ ‐ 590 626
435 403 674 719 762 185 185
87 113 (23) (110) 66 107 112
‐ ‐ ‐ ‐ 195 228 (124)
67 120 151 61 8 24 266
(507) ‐ ‐ ‐ ‐
(89) (451) (2,003) (898) (1,029) (1,573) (901)
‐ ‐ ‐ ‐ ‐ ‐ ‐
6,283 6,089 3,940 5,210 5,445 5,665 7,765
234 220 234 236 249 236 263
807 846 881 915 879 945 1,100
42 27 56 98 168 178 115
161 271 1,242 272 77 95 ‐
89 451 2,003 898 1,029 1,573 901
1,333 1,815 4,416 2,420 2,402 3,027 2,379
7,616 7,904 8,356 7,630 7,847 8,692 10,144
6,768 3,159 (1,267) 2,652 1,628 (1,226) 1,495
260 1,040 3,774 2,578 2,472 8,611 4,096
$ 7,028 $ 4,199 $ 2,507 $ 5,230 $ 4,100 $ 7,385 $ 5,591 (concluded)
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg, California
Fund Balances of Governmental
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
(In Thousands)
2012 2013 2014 2015 2016
General Fund:
Nonspendable $ 211 $ 248 $ 185 $ 205 $ 66
Committed ‐
Unassigned 3,775 4,007 4,434 4,553 790
Total general fund 3,986 4,255 4,619 4,758 856
All Other Governmental Funds:
Restricted 4,530 4,590 4,598 2,914 3,536
Assigned - - - 1,322 1,116
Unassigned (deficit) (187) (299) (1,441) (1,157) (331)
Total all other governmental funds 4,343 4,291 3,157 3,079 4,321 Total all governmental funds $ 8,329 $ 8,546 $ 7,776 $ 7,837 $ 5,177 Source: City Finance Department
10,000
8,000
6,000
4,000
2,000
2012 2013 2014 2015 2016 2017
General Fund All Other Governmental Funds:
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2017 2018 2019 2020 2021
$ 4 $ 94 $ 9 $ 3 $ 7
2,135 1,694 1,682 2,160 2,679
968 1,172 1,451 529 1,498
3,107 2,959 3,142 2,692 4,184
2,530 3,758 1,267 1,922 2,947
1,472 1,292 3,005 1,426 814
731 (470) (16) (284) (248)
4,733 4,580 4,256 3,064 3,513
$ 7,839 $ 7,539 $ 7,398 $ 5,756 $ 7,697
2018 2019 2020 2021
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
CHANGE IN FUND BALANCE ‐ GOVERNMENTAL FUNDS
$2,000
$1,500
$1,000
$500
$‐
$(500)
$(1,000)
$(1,500)
$(2,000)
City of Fort Bragg, California
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Modified accrual basis of accounting)
(In Thousands)
Revenues: 2012 2013 2014 2015 2016
Taxes and assessments $ 5,790 $ 5,579 $ 5,810 $ 4,949 $ 5,067 Intergovernmental 1,773 1,897 2,946 7,463 5,219
Chargesforservices 2,854 2,564 2,907 457 242
Fines, forfeitures and penalties 13 23 28 178 162
Licenses and permits 241 260 234 254 273
Use of money and property 84 103 84 120 174
Unrealized gains and losses ‐ ‐ ‐ ‐ ‐
Reimbursements ‐ ‐ ‐ 2,930 3,413
Other 410 80 240 59 127
Totalrevenues 11,165 10,506 12,249 16,410 14,677
Expenditures:
Current:
General government 1,252 2,179 1,549 2,875 2,685
Public safety 3,351 3,410 3,829 3,581 4,100
Public works 1,386 1,472 1,594 3,469 1,874
Community development 1,975 2,191 3,460 834 1,693
Marketing and promotions ‐ ‐ ‐ ‐ ‐
Cost allocations ‐ ‐ ‐ ‐ ‐
Capital outlay 1,983 874 2,431 5,058 1,725
Debt Service:
Principal Retirement 113 107 112 116 120
Interest and fiscal charges 161 40 36 31 26
Total expenditures 10,221 10,273 13,011 15,964 12,223
Reconciliation of Governmental Revenues
Less Expenditures to Fund Equity:
Revenues over (under) expenditures $ 944 $ 233 $ (762) $ 446 $ 2,454 Other financing sources (uses):
Proceeds from sales of assets ‐ ‐ ‐ ‐ ‐
Extraordinary loss on dissolution of redevelopment (1,039) ‐ ‐ ‐ ‐ Transfers in 1,910 1,950 1,091 5,683 2,714
Transfers out (1,912) (1,966) (1,099) (6,069) (3,292)
Total other financing sources (uses) (1,041) (16) (8) (386) (578) Net change in fund balances $ (97) $ 217 $ (770) $ 60 $ 1,876 Debt service as a percentage of noncapital expenditures 3.33% 1.56% 1.40% 1.35% 1.39% 2012 2013 2014 2015 2016 2017
Net change in fund balances $(97) $217 $(770) $60 $1,876 $(1,871) Source: City Finance Department
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2017 2018 2019 2020 2021
$ 6,486 $ 7,131 $ 7,138 $ 6,878 $ 8,412
1,847 4,592 772 2,702 5,883
203 139 128 61 47
211 84 118 112 103
97 132 128 97 92
55 126 213 409 13
‐ ‐ 195 ‐ ‐
2,345 2,691 2,453 2,335 2,247
210 82 37 22 264
11,454 14,976 11,182 12,616 17,061
2,548 2,881 2,522 $ 2,094 2,256
4,233 4,383 4,189 5,029 4,094
1,902 1,947 1,968 1,901 1,847
1,011 1,201 1,050 846 4,368
‐ ‐ ‐ 186 93
‐ ‐ ‐ 475 478
1,992 3,780 282 1,975 415
127 169 169 180 38
21 17 17 5 0
11,834 14,378 10,197 12,691 13,589
$ (380) $ 598 $ 985 $ (75) $ 3,472
‐ ‐ ‐ 6 9
‐ ‐ ‐ ‐ ‐
3,775 2,944 2,830 616 866
(5,266) (3,843) (3,957) (2,190) (2,403)
(1,491) (898) (1,127) (1,568) (1,529)
$ (1,871) $ (300) $ (142) $ (1,643) $ 1,943
1.50% 1.75% 1.88% 1.73% 0.29%
2018 2019 2020 2021
$(300) $(142) $(1,643) $1,943
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Governmental Fund Tax Revenue By Source
Last Ten Fiscal Years
(Modified accrual basis of accounting)
(In Thousands)
(1) Decrease in property taxes beginning in fiscal year 2012 relates to the dissolution of the Redevelopment Agency. Upon the dissolution of the Redevelopment Agency on February 1, 2012, property taxes received by the Redevelopment Successor Agency are reported in a private-purpose trust fund and therefore are excluded from the activities of the primary government.
Source: City Finance Department
9,000
TAX REVENUES BY SOURCE ‐
GOVERNMENTAL FUNDS
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Property (1) Sales & Use Tax Transient Occupancy Tax Other Taxes Fiscal
Year
Ended Sales & Transient Other
June 30, Property (1) Use Tax Occupancy Tax Taxes Total 2012 1,413 2,271 1,411 859 5,954
2013 924 2,409 1,561 685 5,579
2014 943 2,445 1,668 754 5,810
2015 909 2,523 1,858 928 6,218
2016 1,007 2,458 1,948 894 6,307
2017 1,084 2,414 2,149 674 6,321
2018 1,035 2,705 2,619 719 7,078
2019 1,075 2,607 2,640 762 7,085
2020 1,157 2,743 2,204 775 6,879
2021 1,152 3,127 3,322 811 8,412
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Principal Sales Tax Producers
Last Fiscal Year and Nine Years Ago
2020‐21 2011‐12
Taxpayer Business Type Taxpayer Business Type
Arco Am/Pm Mini Marts Service Stations Amerigas Propane Energy Sales Canclini TV & Appliance Furniture/Appliance Canclini TV & Appliance Furniture/Appliance Chevron Service Stations Service Stations Chevron Service Stations Service Stations CVS Pharmacy Drug Stores Coast To Coast Hardware Bldg.Matls‐Retail Dollar Tree Stores Department Stores CVS Pharmacy Drug Stores Geo Aggregates Bldg.Matls‐Whsle Denny's Restaurant Restaurants Harvest Market Food Markets Fort Bragg Feed & Pet Miscellaneous Retail Kemppe Liquid Gas Energy Sales Harvest Market Food Markets Mcdonald's Restaurants Restaurants Kemppe Liquid Gas Energy Sales Mendo Mill & Lumber Company Bldg.Matls‐Retail Mcdonald's Restaurants Restaurants Mendocino County Horticulture Supply Florist/Nursery Mendo Mill & Lumber Company Bldg.Matls‐Retail O'Reilly Auto Parts Auto Parts/Repair Mendocino Coast Petroleum Energy Sales Purity Supermarket Food Markets Mendocino County Hydrogarden Florist/Nursery Redwood Coast Fuels Energy Sales O'Reilly Auto Parts Auto Parts/Repair Rino Service Stations Service Stations Rhoads Auto Parts Auto Parts/Repair Rite Aid Drug Stores Drug Stores Rite Aid Drug Stores Drug Stores Rossi Building Materials Bldg.Matls‐Retail Rossi Building Materials Bldg.Matls‐Retail Safeway Stores Food Markets Safeway Stores Food Markets Sinclair Service Stations Service Stations Sears Hometown Stores Furniture/Appliance Sport Chrysler‐Jeep‐Dodge Auto Sales ‐ New Speedex Service Station Service Stations Taco Bell Restaurants Sport Chrysler Jeep Dodge Auto Sales ‐ New The Brewery Shop Restaurants The Brewery Shop Restaurants True Value Hardware Bldg.Matls‐Retail Two Short Sales Bldg.Matls‐Whsle Two Short Sales Bldg.Matls‐Whsle Union 76 Service Stations Service Stations US Cellular Miscellaneous Retail Walsh Oil Company Energy Sales Source: MuniServices, LLC / Avenu Insights & Analytics
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Historical Sales Tax Amounts by Benchmark Year
Last Ten Fiscal Years
CDTFA NAICS SECTOR 2021Q1 2020Q1 2019Q1 2018Q1
Accommodation and Food Services 218,812 260,642 268,897 282,205 Agriculture, Forestry, Fishing and Hunting 5,009 10,830 9,978 3,608 Arts, Entertainment, and Recreation 189 5,903 5,394 3,516 Construction 39,062 47,775 51,700 35,262
Educational Services 866 1,310 2,082 7,876
Information 7,167 7,601 9,327 5,569
Manufacturing 7,990 8,735 8,236 7,647
Mining, Quarrying, and Oil and Gas Extraction 63,955 82,665 86,275 73,796 Other Services (except Public Administration) 27,701 31,619 31,125 30,343 Professional, Scientific, and Technical Services 4,443 5,929 5,880 7,944 Real Estate and Rental and Leasing 4,056 2,239 2,712 2,455 Retail Trade 1,031,320 1,049,729 1,041,404 1,054,885
Utilities 3,129 5,050 5,121 4,702
All Other NAICS Sectors 23,238 21,472 21,428 21,025
TOTAL 1,436,936 1,541,499 1,549,559 1,540,834
Source: MuniServices, LLC / Avenu Insights & Analytics
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2017Q1 2016Q1 2015Q1 2014Q1 2013Q1 2012Q1
261,139 233,034 218,376 201,158 199,988 188,756
7,451 11,516 6,866 2,625 2,972 1,293
3,469 3,454 4,002 4,407 3,829 3,702
34,305 36,459 34,464 30,004 26,029 21,042
7,499 8,318 6,932 7,927 3,006 844
4,825 4,031 6,163 7,182 7,828 8,571
6,312 4,704 4,951 4,444 6,102 11,320
56,363 62,526 80,000 113,954 112,609 122,744
31,197 31,897 31,049 27,496 27,573 26,934
7,989 8,627 8,693 7,599 7,836 9,433
2,525 2,525 2,944 2,893 3,394 2,795
987,126 989,036 982,987 979,802 989,267 991,459
5,430 4,696 3,743 3,570 4,800 5,370
18,791 18,414 8,834 5,016 4,953 1,184
1,434,421 1,419,237 1,400,004 1,398,075 1,400,186 1,395,447 STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Assessed Value and Estimated Actual Value of Taxable Property, City Wide Last Ten Fiscal Years
(In Thousands)
Fiscal Year
End Secured Property* Unsecured Property
Taxable
Assessed Value % Change
Total
Direct Tax
Rate (1)
Estimated Actual
Taxable Value (2)
Factor of Taxable
Assessed Value
(2)
2011‐12 $ 603,272 $ 29,066 $ 632,338 ‐8.5% 1.123000 710,404 1.123456 2012‐13 $ 579,450 $ 31,513 $ 610,963 ‐3.4% 1.113100 611,333 1.000606 2013‐14 $ 585,992 $ 29,641 $ 615,633 0.8% 1.125000 624,469 1.014352 2014‐15 $ 590,079 $ 31,347 $ 621,426 0.9% 1.127000 689,061 1.108838 2015‐16 $ 607,137 $ 31,275 $ 638,412 2.7% 1.132000 702,975 1.101131 2016‐17 $ 626,121 $ 32,889 $ 659,009 3.2% 1.133000 852,603 1.293765 2017‐18 $ 646,586 $ 32,288 $ 678,874 6.3% 1.133000 902,380 1.329231 2018‐19 $ 671,692 $ 31,556 $ 703,249 6.7% 1.138000 918,610 1.306238 2019‐20 $ 695,389 $ 33,240 $ 728,629 7.3% 1.131000 1,021,566 1.402039 2020‐21 $ 715,581 $ 33,149 $ 748,730 6.5% 1.124000 805,819 1.076248 Source: Mendocino County Assessor data, MuniServices, LLC / Avenu Insights & Analytics *Secured Property is net of all exemptions and includes Unitary value. (1.) Total tax rate is represented by TRA 001‐001.
(2.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices. Based on these calculations a multiplier value was extrapolated and applied to current assessed values.
Assessed Value Of Taxable Property
800000
700000
600000
500000
400000
300000
200000
100000
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Assessed Value of Property by Use Code, City Wide
Last Nine Fiscal Years
(In Thousands)
Category 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 Residential 347,694 351,259 357,224 369,852 393,470 375,474 395,888 410,229 Commercial 164,165 165,103 163,032 167,141 150,666 153,767 156,832 160,042 Industrial 30,593 36,342 36,807 37,595 37,908 38,037 39,021 40,900 Miscellaneous 689 698 701 735 1,120 31,285 31,187 33,043 Vacant 21,552 18,931 18,682 18,963 21,162 21,817 23,423 24,116 Professional 0 0 0 179 9,804 19,769 20,036 20,413
Institution 3,931 4,024 4,285 4,513 4,515 3,761 2,691 3,926 Recreation 9,119 7,905 7,593 6,391 7,101 2,676 2,613 2,719 Agriculture 34 33 34 34 34 0 0 0
Unitary 543 542 543 543 340 0 0 0
Unknown 1,130 1,149 1,178 1,192 0 0 0 0
Net Secured Value 230,626 233,578 590,079 607,137 626,121 646,586 671,692 695,389 Unsecured 31,513 29,641 31,347 31,275 32,889 32,288 31,556 33,240 Net Taxable Value 262,139 263,219 621,426 638,412 659,009 678,874 703,249 728,629 Source: Mendocino County Assessor data, MuniServices, LLC / Avenu Insights & Analytics Use code categories are based on Mendocino County Assessor's data 2020‐21 Assessed Value
Professional,
20,817 4,429
22,554 2,762
Miscellaneous,
33,941
39,219
Commercial,
163,238
Residential,
428,620
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg
Direct and Overlapping Prope
Last Ten Fiscal Years
COUNTY GENERAL FUND 0.745000 0.745000 0.745000 0.745000 0.745000 0.745000 CITY OF FORT BRAGG 0.255000 0.255000 0.255000 0.255000 0.255000 0.255000 TOTAL 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 Override Assessments
LOCAL SPECIAL DISTRICSTS 0.012000 0.012000 0.011000 0.026000 0.025000 0.018000 SCHOOLS 0.111000 0.119000 0.114000 0.101000 0.107000 0.115000 TOTAL 0.123000 0.131000 0.125000 0.127000 0.132000 0.133000 TOTAL TAX RATE 1.123000 1.131000 1.125000 1.127000 1.132000 1.133000 Source: Mendocino County Auditor/Controller data, MuniServices, LLC / Avenu Insights & Analytics Source: 2010‐11 and prior, previously published CAFR Report TRA 001‐001 isrepresented for thisreport
Rates are not adjusted for ERAF
2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
0.745000 0.745000 0.745000 0.745000
0.255000 0.255000 0.255000 0.255000
1.000000 1.000000 1.000000 1.000000
0.026000 0.024000 0.024000 0.023000
0.107000 0.114000 0.107000 0.101000
0.133000 0.138000 0.131000 0.124000
1.133000 1.138000 1.131000 1.124000
2017‐18 2018‐19 2019‐20 2020‐21
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Principal Property Tax Payers
Last Fiscal Year and Nine Years Ago
Taxpayer Taxable Value ($)
Percent of Total
City Taxable
Value (%)
Taxable Value
($)
Percent of
Total City
Taxable Value
(%)
Mendocino Railway 17,067,924 2.28%
RAP Investors LP 11,727,177 1.57% 5,390,174 0.86%
Boatyard Associates Phase II The 10,666,731 1.42% 9,105,795 1.45% Georgia Pacific LLC 8,856,946 1.18% 31,018,142 4.95%
Safeway Inc 7,148,356 0.95% 7,175,871 1.15%
North Coast Brewery 7,021,402 0.94% 2,716,933 0.43%
Anderson Logging 5,447,561 0.73% 3,315,398 0.53%
Colombi Jeanette Succttee 5,167,228 0.69%
Hurst Jason S 5,003,053 0.67%
Tanti Family II LLC 4,737,667 0.63%
Kao Kuami 4,684,566 0.63% 4,063,335 0.65%
Ansari Ghulam Murtaza & Tenzila 4,534,135 0.61%
Kashi Keshav Investments LLC 4,443,280 0.59% 4,289,706 0.68% Grosvenor Van Ness Associates 4,370,400 0.58% 3,730,800 0.60% Longs Drug Stores California LLC 4,073,878 0.54% 3,825,816 0.61% Ray Ronald R Ttee 4,023,757 0.54%
Fort Bragg Hotel LLC 3,773,139 0.50%
Keaton Richard J & Julie 3,379,927 0.45% 2,886,371 0.46% Fort Bragg Investments LLC 3,227,961 0.43%
Moura Senior Housing 2,846,694 0.38% 2,406,352 0.38%
Kemppe Liquid Gas Corporation 2,815,632 0.38%
RBJ & Associates LLC 2,764,254 0.37% 2,434,435 0.39%
Taubold Timothy E Ttee 2,694,373 0.36%
Miller Helen TTEE 2,678,667 0.36% 2,291,250 0.37%
Country Properties LLC 2,604,949 0.35%
Affinito Dominic J Juliette C 3,221,582 0.51%
Bell Ila Lynn Ttee 3,019,943 0.48%
Braxton Senior Living Property 3,351,253 0.53%
Colombi Robert Ttee 4,294,241 0.69%
Comcast 4,142,833 0.66%
Federal National Mortgage Asso 2,288,442 0.37%
Feil Scott E Diana E 5,955,220 0.95%
Hurst James C Barbara J Ttees 4,328,228 0.69%
North Otown Industrial Center 3,434,886 0.55%
Noyo Vista Inc. 2,846,204 0.45%
Tradewinds Lodge 7,190,604 1.15%
Total Top 25 Taxpayers 135,759,657 18.13% 128,723,814 20.54% Total Taxable Value 748,729,937 100.00% 626,654,379 100.00% Source: Mendocino County Assessor data, MuniServices, LLC / Avenu Insights & Analytics STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Property Tax Levies and Collections
For the last ten fiscal years
Fiscal
Year Taxes Levied
Collected within the
Fiscal Year of the Levy
Ended for the Percentage
June 30, Fiscal Year Amount of Levy
2011 $ 299,429 $ 287,121 95.9%
2012 294,235 283,594 96.4%
2013 251,307 243,397 96.9%
2014 253,017 245,915 97.2%
2015 257,387 250,358 97.3%
2016 265,826 258,276 97.2%
2017 268,987 264,012 98.2%
2018 275,316 267,695 97.2%
2019 N/A N/A N/A
2020 N/A N/A N/A
Note: Mendocino County does not track collections of delinquent taxes by year in subsequent years.
Source: Mendocino County Auditor-Controller's Office
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$‐
2011 2012 2013 2014 2015 2016 2017 2018
Taxes Levied Taxes Collected
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(In Thousands, Except Per Capita Amount)
Governmental Activities Business-type Activities
Fiscal
Year
Ended
June 30,
Certificates of
Participation
Capital
Leases
Total
Governmental
Activities
Certificates of
Participation
Notes
Payable
Capital
Leases
2012 (2) $ 943 $ - $ 943 $ 3,237 $ 1,481 $ 626
2013 842 - 842 3,013 1,375 457
2014 777 - 777 3,217 1,314 367
2015 660 - 660 2,896 1,207 240
2016 539 539 2,578 1,102 123
2017 412 - 412 2,252 975 -
2018 280 - 280 1,913 846 -
2019 143 - 143 6,568 741 -
2020 - - - 6,182 633 -
2021 - - - 5,791 529 -
N/A indicates information is not available
(1) See Schedule of Demographic and Economic Statistics for personal and per capita data. (2) RDA bonds included from 2006 to 2011 are not included in 2012 and after due to the dissolution of the Redevelopment Agency.
Source: City Finance Department
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Total
Business-type
Activities
Total
Primary
Government
Percentage
of Personal
Income (1)
Per
Capita (1)
$ 5,344 $ 6,287 4.4% $ 867
4,845 5,687 3.9% 778
4,898 5,675 3.7% 772
4,343 5,003 3.2% 681
3,803 4,342 2.7% 566
3,227 3,639 2.1% 474
2,759 3,039 1.7% 405
7,309 7,452 4.2% 992
6,815 6,815 3.6% 918
6,320 6,320 3.1% 853
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg, California
Legal Debt Margin Information
Last Ten Fiscal Years
(Fiscal year ended June 30)
(Dollars in thousands)
2012 2013 2014 2015 2016
Assessed Value $ 603,272 $ 579,450 $ 585,992 $ 590,079 $ 607,137 Conversion Percentage 25% 25% 25% 25% 25%
Adjusted Assessed Value 150,818 144,863 146,498 147,520 151,784 Debt Limit Percentage 15% 15% 15% 15% 15%
Debt limit 22,623 21,729 21,975 22,128 22,768
Total net debt applicable to limit - - - - -
Legal debt margin $ 22,623 $ 21,729 $ 21,975 $ 22,128 $ 22,768 Total net debt applicable to the limit
as a percentage of debt limit 0% 0% 0% 0% 0%
Notes: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed secured tax valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of the assessed value for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.
The City does not have any outstanding general obligation debt subject to the limit.
Source: City Finance Department
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
2017 2018 2019 2020 2021
$ 626,121 $ 646,586 $ 671,692 $ 695,389 $ 715,581
25% 25% 25% 25% 25%
156,530 161,647 147,520 173,847 178,895
15% 15% 15% 15% 15%
23,480
-
24,247
-
22,128
-
26,077 26,834
-
$ 23,480 $ 24,247 $ 22,128 $ 26,077 $ 26,834
0% 0% 0% 0% 0%
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Direct and Overlapping Debt
Current Year
June 30, 2021
2020-21 Assessed Valuation: $ 748,746,723
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2021 % Applicable (1) Debt 6/30/2021 Redwoods Joint Community College District $ 23,865,000 4.059% $ 968,680 Fort Bragg Unified School District 40,687,337 37.771% 15,368,014 Mendocino Coast Hospital District 4,130,746 20.611% 851,388 City of Fort Bragg - 100% -
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 17,188,082
OVERLAPPING GENERAL FUND DEBT:
Mendocino County Certificates of Participation 14,710,000 5.925% $ 871,568 Mendocino County Pension Obligation Bonds 39,655,000 5.925% 2,349,559 TOTAL OVERLAPPING GENERAL FUND DEBT $ 3,221,127
OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 3,180,000 100.000% 3,180,000
DIRECT DEBT
TOTAL OVERLAPPING DEBT
$ -
$ 23,589,209
COMBINED TOTAL DEBT $ 23,589,209 (2)
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.
Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.
Ratios to 2020-20 Assessed Valuation:
Direct Debt 0.00%
Total Overlapping Tax and Assessment Debt 2.30%
Combined Total Debt 3.15%
Ratiosto Redevelopment Successor Agency Incremental Valuation ($226,369,919) :
Total Overlapping Tax Increment Debt 1.40%
Source: MuniServices, LLC/ Avenu Insights & Analytics
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
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STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Pledged Revenue Coverage
For the Last Ten Fiscal Years
(Dollars in Thousands)
Fiscal
Business-type Activities
Water Fund Debt
Year Less: Net Total
Ended Revenues Operating Available Debt Service Debt
June 30, & Transfers Expenses 1 Revenue Principal Interest Service Coverage 2012 $ 2,044 $ 1,585 $ 459 $ 360 $ 158 $ 518 0.9
2013 2,420 1,623 797 327 151 478 1.7
2014 2,172 1,953 219 369 171 540 0.4
2015 2,595 1,806 789 493 147 640 1.2
2016 3,085 1,834 1,251 490 132 622 2.0
2017 3,534 1,378 2,156 505 75 580 3.7
2018 2,909 1,592 1,317 390 62 452 2.9
2019 3,077 1,480 1,597 395 53 449 3.6
2020 3,181 1,275 1,905 406 74 480 4.0
2021 3,660 1,303 2,357 410 65 475 5.0
1 Operating expenses exclude depreciation
Source: City Finance Department
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Business-type Activities
Sewer Fund Debt
Less: Net Total
Revenues Operating Available Debt Service Debt
& Transfers Expenses 1 Revenue Principal Interest Service Coverage $ 2,943 $ 2,637 $ 306 $ 40 $ 19 $ 59 5.2
3,263 2,733 530 40 17 57 9.3
2,985 2,633 352 45 17 62 5.7
3,184 2,470 714 45 16 61 11.7
3,322 2,568 754 50 12 62 12.2
4,457 2,189 2,268 50 9 59 38.4
3,495 2,270 1,225 55 6 61 20.1
5,938 2,321 3,617 55 13 68 53.2
8,128 1,913 6,215 86 85 181 36.3
4,017 2,129 1,888 87 98 185 10.2
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
City of Fort Bragg, California
Demographic and Economic Statistics
Last Ten Fiscal Years
Fiscal Year Population (1)
Personal Income
(in thousands)
Per Capita Personal
Income (2) Median Age (3)
Public School
Enrollment
City Unemployment Rate (%)
(4)
2011‐12 7,255 143,775 19,817 40.5 1,904 10.8%
2012‐13 7,311 146,997 20,106 37.4 1,917 10.8%
2013‐14 7,350 153,410 20,872 36.8 1,870 8.7%
2014‐15 7,343 154,002 20,973 38.2 1,873 4.2%
2015‐16 7,672 160,798 20,959 38.5 1,934 4.5%
2016‐17 7,772 170,733 21,968 36.6 1,891 4.0%
2017‐18 7,512 175,523 23,366 40.0 1,920 3.0%
2018‐19 7,478 184,300 24,646 39.2 1,884 2.4%
2019‐20 7,427 190,379 25,633 39.8 1,911 13.0%
2020‐21 7,409 204,996 27,668 39.0 1,779 8.1%
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: The California Department of Finance demographics estimates now incorporate 2010 Census counts as the benchmark
1.) Population Projections are provided by the California Department of Finance Projections.
2.) Income Data is provided by the U.S. Census Bureau, 2010 American Community Survey.
3.) Public School Enrollment is for the Fort Bragg Unified School District.
4.) Unemployment Data are provided by the EDD's Bureau of Labor Statistics Department.
Population
7790
7670
7550
7430
7310
7190
7070
6950
6830
$29,000
$27,000
$25,000
$23,000
$21,000
$19,000
$17,000
$15,000
Per Capita Personal Income
K‐12 Public School Enrollment
1950
1900
1850
1800
1750
1700
Average Unemployment Rate
0.14 0.12
0.1 0.08
0.06 0.04
0.02 STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Principal Employers
Last Fiscal Year and Seven Years Ago
2020‐21 2011‐12
Business Name
Percent of
Total
Number of Employment
Employees (%)
Percent of
Total
Number of Employment
Employees (%)
Mendocino Coast District Hospital 348 11.72% 350 11.74% Mendocino Coast ClinicsInc 120 4.04% 114 3.83%
Mendocino County** 108 3.64%
Sherwood Oaks Health Ctr 90 3.03% 92 3.09%
Fort Bragg Unified School District* 256 8.62%
Parents & FriendsInc 152 5.12%
Safeway 128 4.31%
North Coast Brewing CO Inc (1) 106 3.57% 85 2.85%
Anderson Logging Inc 77 2.59% 87 2.92%
Silver At The Wharf (Anchor Lodge) 73 2.46% 55 1.85%
City of Fort Bragg 53 1.78%
Ocean Fresh Seafood Products 90 3.02%
Caito Fisheries 90 3.02%
Skunk Train 44 1.48%
Total Top Employers 1,458 49.09% 1,060 35.57%
Total City Employment (2) 2,970 2,980
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: 2011‐12, previously published ACFR
Results based on direct correspondence with city’slocal businesses. (1) Includessummer and seasonal employees
(2) Total City Labor Force provided by EDD Labor Force Data *Excludes non‐bargaining on callsubs orsports coaches.
**Includes satellite offices of county departments.
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Full-time and Part-time City Employees by Function (Full-Time Equivalent) Last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government
Administrative Services 4.80 6.00 6.00 6.00 6.50 6.50 7.00 7.00 6.50 6.00 Finance 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 Public Safety
Police 21.00 21.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Community Services
Community Development 3.80 3.80 4.30 4.00 4.30 4.50 4.80 4.80 4.30 4.00 Public works 12.60 12.60 13.60 12.60 12.80 12.80 14.00 14.00 12.80 13.00 Enterprise Funds 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 7.00 Total 54.20 55.40 57.90 56.60 57.60 57.80 59.80 59.80 57.60 57.00 Source: City Finance Department
Full-time and Part-time City Employees by
Function (Full Time Equivalent) FY 2021
Administrative
Enterprise Funds Services
8.00 6.50
14% 11% Finance
4.00 7%
Public works
12.80 22%
Community
Development
4.30 8%
Police
22.00 38%
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Operating Indicators by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 Building PermitsIssued 210 125 272 192 141 122 162 194 141 New Construction 3 27 2 7 6 4 9 12 N/A
Single Family Residentia 2 0 0 0 2 0 5 4 2
Second Unit 1 1 1 1 3 4 4 8 3
Mixed Use, Commercial & Residential 0 0 0 2 1 0 0 4 1
Multi-Family Residentia 0 0 1 0 0 0 0 2 0
Low Income Residentia 0 0 0 4 0 0 0 0 0
City Clerk
Council/Agency Resolutions Passed 108 93 87 127 98 122 121 92 98 Number of Ordinances Passed 9 2 4 3 5 6 8 9 5
Number of Contracts Approved 32 29 31 30 69 74 105 71 69 Number of PRA Requests Processed 33 26 35 74 73 79 146 145 N/A Public Safety
Traffic Accidents 139 163 174 172 221 160 145 147 221
Traffic Violations- DUI 33 62 45 26 28 45 49 40 28
Bookings 608 744 689 737 668 619 795 625 668
Moving Cites 841 1,001 1,614 949 498 344 428 368 498
Parking Cites 374 355 833 484 835 842 941 869 835
Field Interviews and Information Cases 1,450 2,211 1,301 1,217 1,403 1,936 1,289 1,217 Crime Reports 1,454 1,610 1,576 1,317 1,501 1,496 1,554 1,262 1,501 Fire 1
Total Number of Calls 632 500 525 617 579 665 626 752 579 Structure Fires 27 29 29 21 29 38 10 37 29
Vehicle Fires 9 9 17 9 3 16 5 4 3
Vegetation Fires 29 25 41 40 31 33 23 40 31
Misc Fires(Chimney, Debris, Electronically, etc.) 17 24 17 36 18 81 80 36 Medical Aid 209 110 142 163 150 199 197 248 150
Rescue 129 11 13 10 22 16 11 7 22
Hazardous Condition/Materials Calls 46 73 48 41 70 75 58 73 70 Mutual Aid/Agency Assist 6 3 9 12 18 23 18 12
Traffic Accidents 88 89 98 133 98 115 100 133
Services Call 115 128 117 96 91 80 99 126 91
Other Calls & Incidents 68 4 2 113 2 74 4 19 2
Water
Number of customer accounts billed 32,523 33,924 32,300 33,716 33,671 33,873 34,146 33,339 33,671 Water annual demand in thousand gallons 2,312 2,255 2,245 2,044 189,500 197,600 210,200 208,015 1,895 Available supply of water in thousand gallon 3,066 2,574 2,490 2,398 2,080 21,300 21,300 22,400 20,800 total Customer service calls 1,448 1,439 1,254 1,177 1,253 1,253 1,193 1,488 1,253 Meter installs/removals/change outs 40 2 11 14 16 14 24 13 16 Meter repairs 2 44 1 8 1 34 5 23 1
Leak investigations 16 21 3 6 11 34 29 61 11
Service profiles 81 93 52 57 65 31 63 61 65
Turn on/off 1,267 1,248 139 508 669 878 891 1,099 669
Manual Reads 565 527 513 453 416 444 126 111 416
Misc. 36 33 49 60 75 53 55 68 75
Wastewater
Customer service calls, wastewater 37 52 71 41 52 43 33 36 52 New customer sewer lines installed 0 2 2 3 1 4 0 2 1
Sewer mains cleaned/flushed in miles 19 18 14 15.5 15 17.38 16 18 15 Sewer mains and laterals repaired in number of jobs 34 0 8 16 11 12 9 8 11 Sewer manholes inspected 373 371 362 363 363 374 374 374 363 Sewer manholes installed 1 0 0 0 0 0 0 0 0
Sewerspill responses 1 3 7 7 5 1 1 2 5
1 The governing agency offer the Fort Bragg Volunteer Fire Department isthe Fort Bragg Fire Protection Authority Joint Powers Agreement (JPA). The JPA is a board of directors formed in the 1989-90 fiscal year. It consists of two members from the Fort Bragg City Council appointed by the City's mayor, two members from the Fort Bragg Rural Fire District Board appointed by their chairman, and an "At Large" member appointed by the other four members. The City of Fort Bragg is responsible for 50% of the Fire Department budget.
2 In some categories historical information is not available Source: Operating indicators were provided by the various operating departments.
STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Capital Asset Statistics by Function
Last Ten Fiscal Years
(Fiscal year ended June 30)
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Police :
Stations 1 1 1 1 1 1 1 1 1 1
Public works
Streets(miles) 26.4 26.4 26.4 26.4 26.4 26.4 27.2 27.2 26.4 26.4 Alleys (miles) 19 19 19 19 19 19 19 19 19 19
Storm drains (miles) 10 10 10 10 10 10 10 10 10 10
Streetlights 725 725 725 725 725 725 744 744 725 725
Sidewalks 40 40 40 40 40 40 40 40 40 40
Water
Water treatment plant 1 1 1 1 1 1 1 1 1 1
Water mains (miles) 30 30 30 30 30 30 30.5 30.5 30 30
Raw water transmission line (miles) 5.75 5.75 5.75 5.75 5.75 5.75 5.85 5.85 5.75 5.75 Wastewater
Wastewater treatment plant 1 1 1 1 1 1 1 1 1 1
Sanitary sewers (miles) 27 27 27 27 27 27 27 27 27 27
Parks and Facilities
Parks 3 3 3 4 4 4 5 2 4 4
Recreational/Guest Facilities 3 3 3 3 3 3 3 3 3 3
Government Facilities 2 2 2 2 2 2 2 2 2 2
Source: City Finance, Public Works and Planning Departments STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
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STATISTICAL DETAIL _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Accrual Basis - A basis of accounting in which revenues and expenditures are recorded at the time they occur as opposed to when cash is actually received or spent.
Adjusted Budget - The adopted budget plus any modifications (increases, decreases and transfers) approved by the City Council during the fiscal year.
Allocation of Funds - A legal authorization granted by the City Council to make expenditures of resources and to incur obligations for a specific purpose.
Appropriation - Setting aside funds for a specific purpose or program. An allocation of funds makes them available for expenditure.
Appropriation Without Regard To Fiscal Year– An appropriation for a specific amount that is available from year to year until fully expended. Example: capital projects and grants appropriated for the total amount of the project or grant often span more than one fiscal year eliminating the need to re-appropriate them each year.
Arbitrage -The difference between the interest paid on the tax-exempt securities and the interest earned by investing the security proceeds in higher-yielding taxable securities. IRS regulations govern arbitrage on the proceeds from issuance of municipal securities.
Assessed Valuation - The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes.
Assessed Valuation (Secured) - That part of the assessment roll property the taxes on which are a lien on real property sufficient to secure payment of taxes.
Assessed Valuation (Unsecured) - The remainder of the assessment roll that is not on the secured roll. The taxes on the unsecured roll are a personal liability of the assessed owner.
Attrition - A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs.
Audit - An examination performed by an independent certified public accountant to determine the accuracy and validity of records and reports or the conformity of procedures with established policies.
Authorized Positions - Employee positions authorized in the adopted budget which will be filled during the year.
Balloon Maturity - A later maturity within an issue of bonds which contains a disproportionately large percentage of the principal amount of the original issue.
Balanced Budget – A balanced budget in governmental funds requires operating revenues to fully cover operating expenditures. A balanced budget in the enterprise funds requires that there are enough revenues to pay operating expenses exclusive of depreciation and debt service.
Betterment - An addition made to, or changes made in, a fixed asset that will either increase the useful life of the asset or increase its efficiency.
Bond - A long-term promise to repay a specified amount (the face amount of the bond) on a particular date (the maturity date). The most common types of bonds are general obligation and revenue bonds.
Bonds are primarily used to finance capital projects.
GLOSSARY OF FINANCIAL TERMS
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Bond Refinancing - The complete or partial payoff of one bond issue and re-issuance of another bond, to obtain better interest rates and/or bond conditions.
Budget - A plan of financial activity for a specified period of time (fiscal year or biennium) indicating all planned revenues and expenses for the budget period and matching those projected revenues and planned expenditures to municipal services, goals, and objectives.
Budget Adjustment - A financial planning tool that allows the City to amend or supplement the budget at any time after it is adopted as circumstances may change throughout the fiscal year. It may be used to create a budget for a new account established after the beginning of a new fiscal year, and it may also be used to transfer funds between general fund accounts belonging to the same chart of accounts Budget Calendar - A schedule of key dates a government follows in the preparation and adoption of the budget.
Budget Document - The instrument used by the budget-making authority to present a comprehensive financial program to the City Council.
Budget Surplus - The difference between operating revenues and operating expenditures. The Budget Surplus may be used for ongoing expenses (as opposed to year-end balance, which may be used only for one-time expenses).
California Environmental Quality Act (CEQA) – A state statute enacted in 1970 that requires state and local agencies to identify the significant environmental impacts of their actions and to avoid or mitigate those impacts, if feasible (ceres.ca.gov/ceqa).
California Transportation Commission (CTC) – the agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California (www.catc.ca.gov)
Callable - A portion of a bond due to be repaid before the specified due date in the bond contract.
Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are also referred to as fixed assets.
Capital Grants - External grants that are restricted by the grantor for the acquisition and/or construction of fixed assets.
Capital Equipment - Equipment (fixed assets) with an initial individual cost of $5,000 or more and an expected useful life greater than two years, such as automobiles, microcomputers and furniture.
Capital Improvement - Expenditures related to the acquisition, expansion or rehabilitation of an element of the government’s physical plant; sometimes referred to as infrastructure.
Capital Improvement Program (CIP) - A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the government’s long-term needs.
Capitalized Interest - A portion of the proceeds of an issue which is set aside to pay interest on the securities for a specific period of time. Interest is commonly capitalized for the construction period of the project.
Capital Expenditure/Outlay – Expenditure for tangible property with an initial cost of $5,000 or more and have a useful economic lifetime of more than one year.
Capital Project - Major construction, acquisition, or renovation activities which add value to a government’s physical assets or significantly increase their useful life, also called capital improvements.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Capital Projects Fund - A fund created to account for all resources and expenditures used for the acquisition of fixed assets except those financed by enterprise funds.
Call Provisions - The terms of the bond contract giving the issuer the right to redeem all or a portion of an outstanding issue of bonds prior to their stated dates of maturity at a specific price, usually at or above par.
Capital Reserve - An account used to segregate a portion of the City’s equity to be used for future capital replacement purposes.
Certificates Bullet Maturity - A maturity for which there are no sinking fund payments prior to the stated maturity date.
Certificates of Participation (COP) - A bond from an issue, which is secured by lease payments made by the party leasing the facilities, financed by the issue. Typically, COPs are used to finance construction of facilities (e.g., infrastructure or buildings) used by a municipal agency, which leases the facilities from a financing authority. Often the agency is legally obligated to appropriate moneys from its general tax revenues to make lease payments.
City Council - Comprised of the Mayor and four City Councilmembers who are elected at large by registered voters of the City. Councilmembers each serve a four-year term and the mayor serves a two-year term. The City Council adopts legislation, sets policy, adjudicates issues and establishes the budget of the City.
Community Development Block Grant - CDBG – provides eligible cities and urban counties with annual direct grants to revitalize neighborhoods; expand affordable housing and economic opportunities; and/or improve community facilities and services, principally to benefit low- and moderate-income persons.
Comprehensive Annual Financial Report - CAFR – the summarization of the City's financial activity for the previous fiscal year which also includes a summarization of significant milestones that were accomplished during the year by department, fiscal policies, and statistical information. The CAFR is prepared by December of each year.
Competitive Sale - A sale of securities by an issuer in which underwriters or syndicates of underwriters submit sealed bids to purchase the securities in contrast to a negotiated sale.
Consumer Price Index (CPI) - A statistical description of price levels provided by the US Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).
Continuing Disclosure - The principle that accurate and complete information material to the transaction which potential investors would be likely to consider material in making investment decisions with respect to the securities be made available on an ongoing basis.
Contingency Reserve - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.
Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies.
Contributed Capital - An equity account recording resources externally restricted for the acquisition or construction of capital assets, including Capital Grants, contributions from developers and customers, and tax levies restricted to capital purposes. The account also records current resources furnished to an internal service fund for working capital.
Cost Allocation - A method used to charge General Fund costs budgeted in one department to another department or another fund.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Credit Enhancement - Credit support purchased by the issuer to raise the credit rating of the issue.
The most common credit enhancements consist of bond insurance, direct or standby letters of credit, and lines of credit
Cost-of-living Adjustment (COLA) - An adjustment in salaries to offset the adverse effect of inflation on compensation.
Council/Manager - Form of Government where the City Manager is an employee of the Council who is the administrator of the city.
Debt Service - Payment of interest and principal on borrowed money according to a predetermined payment schedule.
Debt Service Reserve Fund - The fund in which moneys are placed which may be used to pay debt service if pledged revenues are insufficient to satisfy the debt service requirements.
Dedicated Tax - A tax levied to support a specific government program or purpose.
Department - The basic unit of service responsibility, encompassing a broad mandate of related service responsibilities.
Depreciation - The process of estimating and recording the expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. The cost of the fixed asset’s lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.
Disbursement - The expenditure of monies by cash from an account.
Discretionary Funding Opportunities - Pertains to funds, grants or other resources that are not restricted as to use.
Discount Bonds - Bonds which are priced for sale at a discount from their face or par value.
Division - Can be a subunit of a department which encompasses a substantial portion of the duties assigned to a department
Encumbrance - An amount of money committed for the payment of goods and services not yet received or paid for.
Enterprise Fund - A proprietary accounting fund in which the services provided are financed and operated similarly to those of a private business. The rate schedule for these services is established to ensure that revenues are adequate to meet all necessary expenditures.
Environmental Impact Report - EIR – a public document used by governmental agencies to analyze the significant environmental effects of a proposed project, to identify alternatives and disclose possible ways to reduce or avoid potential environmental damage. The California Environmental Quality Act requires an EIR whenever the initial study or other evidence in the record has produced substantial evidence that the proposed project might produce significant environmental effects.
Escrow - A fund established to hold moneys pledged and to be used to pay debt service on an outstanding issue.
Expenditure - The actual payment for goods and services.
Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges.
Face Value - The amount of principal that must be paid at maturity for a bond issue.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Fees - A general term used for any charge levied by government for providing a service or permitting an activity.
Fiscal Year - A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. The City of Fort Bragg’s budget year begins on July 1 and ends on June
30. Fixed Assets - Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.
Full Faith and Credit - A pledge of a government’s taxing power to repay debt obligations.
Full-time Equivalent Position (FTE) - A full-time or part-time position converted to the decimal equivalent of a full-time position based on 2,088 hours per year. For example, a part-time person working 20 hours per week would be the equivalent of 0.5 of a full-time position.
Fund - A self-balancing set of accounts to record revenues and expenditures associated with a specific purpose.
Fund Balance – Net position of a governmental fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources).
Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.
Gas Tax - State tax received from gasoline sales utilized solely for street related purposes, such as new construction, rehabilitation or maintenance.
General Fund - The principal operating fund of the City used for general governmental operations (as opposed to all other City funds, which are designated as “Special Funds”) ... Taxes and fees that generally have no restriction on their use support it.
General Obligation (G.O.) Bonds - This type of bond is backed by the full faith, credit and taxing power of the government issuing it.
General Plan - A comprehensive, long-range, policy document required by state law. The document establishes the City’s overall spatial and temporal development pattern.
Geographical Information System (GIS) – A computer system capable of assembling, storing, manipulating and displaying geographically referenced information.
Government Finance Officers Association (GFOA) - Professional association of state/provincial and local finance officers in the United States and Canada (www.gfoa.org).
Government Accounting Standards Board (GASB) – Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities (www.gasb.org).
Governmental funds – Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.
HOME Program - Federal housing assistance program that provides funds to low- and very lowincome families for both rental units and privately owned dwellings.
Improvement - This refers to permanent items that are purchased or constructed and are attached to land or annexations to land which are intended to remain attached or annexed.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be identified with a specific product, function or activity.
Infrastructure - The physical assets of a government (e.g. streets, water, sewer, public buildings, and parks).
Interfund Transfers - The movement of monies between funds of the same governmental entity.
Intergovernmental Revenues - Funds received from federal, state and other local government sources in the form of grants, entitlements, shared revenues, or payments in lieu of taxes.
Internal Service Charges - The charges to user departments for internal services provided by another government agency, or department of the same agency.
Internal Service Fund - A fund used to account for the financing of goods or services provided to other funds, departments or governments on a cost reimbursement basis.
Lease-Purchase - A financing lease which may be sold publicly to finance capital equipment, real property acquisition or construction. The lease may be resold as certificates of participation or lease revenue bonds.
Letters of Credit - A bank credit facility wherein the bank agrees to lend a specified amount of funds for a limited term.
Level of Services - Generally used to define the existing or current services, programs and facilities provided by government.
Levy - To impose taxes, special assessments or services for the support of governmental activities.
Local Agency Formation Commission (LAFCO) – Reviews proposals for the formation of new local governmental agencies and changes of organization in existing agencies.
Local Agency Investment Fund (LAIF) – A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds.
Long-term Debt - Debt with a maturity of more than one year after the date of issuance.
Major Fund - A fund that comprises more than 10% of total citywide budgeted revenues and transfersin and/or 10% of total budgeted appropriations and transfers-out.
Mandates - A legal obligation.
Management Fee - The fixed percentage of the gross spread which is paid to the managing underwriter for the structuring phase of a transaction.
Memorandum of Understanding (MOU) – An agreement outlining the terms of employment entered into between the City and employees of various bargaining units.
Mission Statement – A broad statement of the intended accomplishment or basic purpose of a program.
Modified Accrual Accounting - A basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, or measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds.
Negotiated Sale - A method of sale in which the issuer chooses one underwriter to negotiate terms GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
pursuant to which such underwriter will purchase and market the bonds.
Obligations - Amounts that a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid.
Operating Budget - The portion of the budget that pertains to daily operations that provide basic governmental services.
Operating Expenses - The cost for administration, personnel, maintenance, material, depreciation, and equipment required for a department to function. The day-to-day costs of delivering City services.
Operating Revenue - Funds that the City receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenue. They are used to pay for day-to-day services.
Ordinance - A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, such as a State statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies.
Original Issue Discount - The amount by which the original par amount of an issue exceeds its public offering price at the time it is originally offered to an investor.
Overlapping Debt - That portion of the debt of other governmental units for which residents of a particular municipality are responsible.
Pay-As-You-Go - An issuer elects to finance a project with existing cash flow as opposed to issuing debt obligations.
Pavement Management System (PMS) – A computer-assisted decision-making process designed to help cities and counties prevent pavement problems through maintenance and repair in a timely, cost-effective manner.
Pavement Quality Index (PQI) – A scale from 1 to 10 that measures the structure, surface condition and riding comfort of the roadway.
Performance Budget - A budget wherein expenditures are tied to the measurable performance of activities and work programs.
Performance Measurements - Statistical measures that are collected to show the impact of dollars spent on City services.
Personnel Expenses - Salaries and fringe benefits, such as pensions and insurance, for full-time and part-time employees of the City.
Present Value - The current value of a future cash flow.
Prior-Year Encumbrances - Obligations from previous fiscal years, in the form of purchase orders or contracts, which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Program - Represents major areas or support functions that can be defined as a service provided to citizens, other departments or other agencies. A program may be an entire department; or if a department encompasses significantly diverse responsibilities or large work forces, a single department may be divided into two or more programs.
Program Budget - A budget wherein expenditures are displayed primarily on programs of work and secondarily by the character and object class of the expenditure.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Property Tax - An ad valorem (value-based) tax imposed on real property and tangible personal property within the City’s jurisdiction. It includes two major elements: secured or real property (e.g., house and land on which the house was built), and unsecured or personal property (e.g., machinery).
Proposition 13 - On June 6, 1978, the California electorate approved Proposition 13, the “People’s Initiative to Limit Property Taxation,” which limited the tax rate for real estate as follows: the maximum amount of any tax on real property shall not exceed 1% of the full cash value of such property.
Proposition 218 - On November 5, 1996, the California electorate approved Proposition 218, the selftitled “Right to Vote on Taxes Act.” Proposition 218 added articles XIIIC and XIIID to the California Constitution and made numerous changes to local government finance law. Public officials are required to conduct the public’s business in compliance with Proposition 218.
Public Employees’ Retirement System (PERS) – Provides retirement and health benefit services to members from the state, school districts and local public agencies (www.calpers.ca.gov).
Ralph M. Brown Act - The Brown Act is a California law that insures the public can attend and participate in meetings of local government.
Rebate - A requirement imposed by Tax Reform Act of 1986 whereby the issuer of the bonds must pay the IRS an amount equal to its profit earned from investment of bond proceeds at a yield above the bond yield calculated pursuant to the IRS code together with all income earned on the accumulated profit pending payment.
Redevelopment Agency (RDA) – Formerly charged with the oversight for the redevelopment process for the City of Fort Bragg. In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court. As a result, all redevelopment agencies in California were dissolved effective February 1, 2012.
Regional Surface Transportation Program (RSTP) – a federal and State funded grant program used for projects located on highway systems (classified higher than local roads or rural minor collectors), bridges on any public highway, and transit systems.
Reserve - An account used to either set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose.
Resolution - A special or temporary order of a legislative body--an order of a legislative body requiring less legal formality than an ordinance or statute.
Resources-Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances.
Revenue - Sources of income financing the operations of government.
Revenue Bonds - A type of bond that is backed by the revenues from a specific enterprise or project, such as a water utility.
Sales & Use Tax - An excise tax which applies to all retail sales of merchandise. Retailers are liable for reporting and payment of the tax.
Special Assessments - Fees imposed against properties, which have received a special benefit by the construction of public improvements such as water, sewer and irrigation.
Special Revenue Fund - A governmental accounting fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes.
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those who pay, for example, sewer service charges.
Transfers In/Out - A transfer of resources between different City funds (see glossary definition of “Fund”). A transfer of cash from the City’s General Fund to a City Special Fund, for example, would be designated as a transfer-out in the General Fund, and then a transfer-in in the receiving Special Fund.
Transient Occupancy Tax (TOT) - A tax applied to the cost of hotel or other lodging stays of less than 30 days. Also known as Hotel or Bed Tax.
Transportation Subventions - Funds from outside sources used to construct transportation improvements that must be used for specific projects.
Trust and Agency Fund - A fiduciary accounting fund used to account for cash and other assets received and held by the City acting in the capacity of trustee or custodian.
Underwriter - A dealer that purchases new issues of municipal securities from the Issuer and resells them to investors.
Underwriter's Discount - The difference between the price at which bonds are bought by the Underwriter from the Issuer and the price at which they are reoffered to investors.
Unencumbered Appropriation - That portion of an allocation not yet expended or committed to a specific purpose.
Unexpended Appropriation - That portion of an allocation not yet actually paid.
Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered.
It is essentially the amount of money still available for future purposes.
Unreserved Fund Balance - The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation.
User Charges - The payment of a fee for direct receipt of a public service by the party who benefits from the service.
Utility Fund - See Enterprise Fund.
Variable Rate Debt - An interest rate on a security, which changes at intervals according to an index or a formula or other standard of measurement, as stated in the bond contract.
Year-End Surplus - Funds remaining at the end of a fiscal year that are available for allocation or for one-time purchases (not for on-going programs or services).
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget
GLOSSARY _______________________________________________________________________________________________________ City of Fort Bragg - FY 2022/23 Adopted Budget